Section 1. Amend § 2901 of Title 29 of the Delaware Code by inserting as a new subsection (3) to read as follows::

“(3) ‘Audit’ means types of government audits and attestation engagements described in the Government Auditing Standards issued by the Comptroller General of the United States.”.

Section 2. Amend § 2902 of Title 29 of the Delaware Code by deleting the number “$24,000” and replacing with “as established in the annual budget bill”.

Section 3. Amend § 2903 of Title 29 of the Delaware Code by striking said Section in its entirety.

Section 4. Amend § 2904 of Title 29 of the Delaware Code by deleting the phrase “of $11,000” and replacing thereto with “as established by the Auditor”.

Section 5. Amend § 2906 (a) of Title 29 of the Delaware Code by deleting said subsection and relettering subsequent subsections accordingly.

Section 6. Amend § 2906 (b) of Title 29 of the Delaware Code by deleting the words “Budget Director” and replacing them with “Office of State Treasurer”.

Section 7. Amend § 2906 (c), (d), (f) and (g) of Title 29 of the Delaware Code by deleting the word “postaudits” wherever found and replacing thereto with the word “audits” and delete the word “Budget Director” and replace it with Director, Office of Management and Budget”.

Section 8. Amend § 2906 of Title 29 of the Delaware Code by inserting a new subsection (i) to read as follows:

“(i) The Auditor of Accounts shall have special investigatory authority in order to achieve the goals set forth in § 2907(a) of this Chapter:

(1) The Auditor of Accounts and his duly authorized representatives shall have the right of access to and may examine and copy any documents of any State agency. Such documentation shall include, but not be limited to, books, records, reports, vouchers, correspondence, files, personnel files, and investment information. The review and use of any such documentation by the Auditor of Accounts shall be limited to the authority conferred pursuant to this Chapter, and the Auditor shall comply with any confidentiality and nondisclosures provisions related to such documentation to the same extent as required by the State agency from which the documentation is obtained. The Auditor’s report issued pursuant to this Chapter shall not violate those confidentiality and nondisclosures provisions.

(2) The Auditor of Accounts and his duly authorized representatives shall have the right of access to records, papers, reports, vouchers, correspondence, books and any other documentation in the possession of any individual, private corporation, institution, association, board, or other organization which pertain to:

(i) Amounts received pursuant to a grant or contract from the federal government, the State, or its political subdivisions or the federal government, in instances where the Auditor of Accounts is authorized or required by federal law or regulation to audit such amounts.

(ii) Amounts received, disbursed, or otherwise handled on behalf of the State or federal government, in instances where the Auditor of Accounts is authorized or required by federal law or regulation to audit such amounts.

(3) The Auditor of Accounts shall, for the purpose of examination and audit authorized by this Chapter, have the authority, and shall be provided ready access to examine and inspect all property, equipment, and facilities in the possession of any State agency or any individual, private corporation, institution, association, board, or other organization which were furnished or otherwise provided through grant, contract, or any other type of funding by the State of Delaware or the federal government in instances where the Auditor of Accounts is authorized or required by federal law or regulation to audit such grants, contracts or funding.

(4) All contracts or grants entered into by any State agency or political subdivision, shall include a provision, acknowledging the right of access, by the Auditor of Accounts as conferred by this Section.

(5) The Auditor of Accounts and his duly authorized representatives are authorized to examine all books all books and accounts of any individual, firm, or corporation or any other legal entity only insofar as such books and accounts relate to transactions with any State agency.

(6) Notwithstanding any other provision of the Delaware Code to the contrary, the work papers of an investigation or investigatory audit conducted pursuant to this Section by the Auditor of Accounts or service provider shall not be deemed public records as defined by § 1002(g) of this Title and are not subject to disclosure and are specifically designated as investigatory files pursuant to § 10002(g)(3) of this Title.”.

Section 9. Amend § 2907 (b) of Title 29 of the Delaware Code by deleting the words “principles and practices” and adding the word “standards” after “auditing” and before the period “.”.

Section 10. Amend § 2909(a) of Title 29 of the Delaware Code by deleting the word “postaudits” and replacing thereto with the word “audits”, and delete “Budget Director” and replace it with “Director, Office of Management and Budget”.

Section 11. Amend § 2909(b) of Title 29 of the Delaware Code by deleting the word “and” found in subsection (a)(4) and deleting the “.” as found in subsection (a)(5) and replacing it with the phrase “; and”.

Section 12. Further Amend § 2909(b) of Title 29 of the Delaware Code by adding a new Subsection “(6)” to read as follows:

“(6) Notwithstanding any other provision of law to the contrary, the work papers developed in connection with an information systems audit conducted or authorized by the Auditor of Accounts or contracted service provider shall not be deemed public records and are not subject to disclosure.”.

Section 13. Amend § 2910 (a), (c) and (d) of Title 29 of the Delaware Code by striking said subsections in their entirety and substituting in lieu thereof the following:

“(a) In connection with other powers of the Auditor of Accounts, the Auditor shall have the power to administer oaths and issue subpoenas to compel the attendance of witnesses and the production of documents in any matter over which the Auditor has jurisdiction, control or supervision pursuant to this Chapter.

(c) If any person shall fail to comply with any subpoena issued by the Auditor of Accounts, or to testify with respect to any matter concerning which he or she may be lawfully interrogated, the Superior Court, on application of the Auditor of Accounts, may issue an order requiring the attendance of such person and the giving of testimony or production of evidence. Any person failing to obey the Court’s order may be punished by Court as for contempt.”.

SPONSOR:	Rep. Ewing & Sen. McBride
	Reps. Spence, Cathcart, Booth, Hastings, Hocker, Lavelle, Lofink, D. Short