12 Del. C. § 1177: Report to person whose records were examined [For application of this section, see 83 Del. Laws, c. 59, § 25].

At the conclusion of an examination under § 1171 of this title, the State Escheator shall provide to a person whose records were examined a complete and unredacted statement of findings, which must identify in detail all of the following:

(1) The property types reviewed.

(2) The methodology of any estimation technique, extrapolation, or statistical sampling method used in conducting the examination.

(3) The calculation showing the value of property determined to be due.

(4) The findings of the person conducting the examination.