Delaware Code § 9-1409

Annual external audit
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At the close of each fiscal year, the County Council, in accordance with County procurement laws and upon advice from the Audit
Committee, shall cause a person or persons, certified by the laws of the State to practice accounting and not an employee of the County,
to make a post-audit of the financial affairs of the offices, agencies, departments and boards of the County and of the procedures and
practices of the County Auditor.

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