Delaware § 1323 - Audit of books and accounts.
Full text of Delaware Delaware Code § 1323 — Audit of books and accounts., with citation guidance and answers to common questions.
§ 1323. Audit of books and accounts.
The office of Auditor of Accounts shall cause an annual audit of the books and accounts of the Authority. The selection of a firm to perform the annual audit of the books and accounts of the Authority shall be mutually agreed upon by the office of the Auditor of Accounts and the Secretary who shall consult and cooperate with each other in the selection, contract, employment and scope of professional services to be rendered, provisions in Chapter 29 of Title 29 notwithstanding. The audit shall be performed by an independent firm of certified public accountants of recognized ability and standing and shall conform in all respects to the covenants contained in all trust agreements entered into by the Authority for the benefit of its bondholders. The Authority shall transfer funds, as requested by the office of Auditor of Accounts, to cover the cost of the audit.
62 Del. Laws, c. 164, §§ 1, 2; 63 Del. Laws, c. 179, § 40; 69 Del. Laws, c. 434, § 1; 69 Del. Laws, c. 435, § 29;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 1323
What does Delaware Code § 1323 cover?
Section 1323 ("Audit of books and accounts.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 1323?
A common citation format is "Delaware Code § 1323" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 1323 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.