29 Del. C. § 5823: Audits; penalty.

(a) The State Auditor shall conduct an annual audit of the time records which have been kept by an elected or appointed official’s immediate supervisor or school board under § 5822 of this title to determine whether the elected or appointed official was paid from more than 1 tax-funded source for working coincident hours of the day.

(b) If the State Auditor finds a discrepancy in the records kept under § 5822 of this title, the State Auditor shall report the discrepancy to the Commission, for investigation under § 5810 of this title, and to the Department of Justice, for prosecution under § 876 of Title 11 (tampering with public records in the first degree) or any other law of this State.