{"data":{"id":"us-de/9-del.-c.-1409","jurisdiction":"us-de","citation":"9 Del. C. § 1409","heading":"Annual external audit.","body":"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.","path":["Title 9. Counties","New Castle County","CHAPTER 14. The County Auditor"],"source_url":"https://delcode.delaware.gov/title9/c014/index.html#1409","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:11Z","sha256":"6ae2b704dc3070c4d5fa64afd1ccda2a2ab10f3ec596e1241b1fba818faa5779","source_id":"us-de","stale":true,"prev":"us-de/9-del.-c.-1408","next":"us-de/9-del.-c.-1410"},"notice":"GroundRules: Original legal text. Not legal advice."}