AN ACT Requiring That the Levy Courts of Each County Shall Have the Accounts of the County Audited by a Certified Public Accountant.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That it shall be the duty of the Levy Courts of New Castle County, Kent County and Sussex County to procure the services of certified public accountants, the same to be appointed by the Resident Judge of the several Counties, to audit the accounts of said Counties at the end of their respective fiscal years.

Section 2. The certified public accountants shall be certified under the laws of Delaware or under the laws of some state having substantially the same qualificationg for the certification of public accountants as are required by the laws of Delaware.

Section 3. The Resident Judge of each of the several Counties shall select a certified public accountant or accountants to audit the accounts of the respective Counties and shall submit the name or names of the certified public accountants so chosen or selected and thereupon the Levy Courts of New Castle County, Kent County and Sussex County shall and they are hereby empowered and authorized to contract with certified public accountants so selected for the purpose of carrying out the requirements of this Act, and are hereby authorized to appropriate reasonable sums from the general funds of said counties for the payment of said certified public accountants for auditing the county books.

Section 4. The accounts, records, documents, papers and writings which in any wise pertain or relate to the financial accounts of the Counties shall be open to inspection by any tax payer of the County in which such accounts, records, documents, papers and writings are located.

Section 5. All laws, or parts of laws, in conflict with this Act are hereby repealed.

Approved June 15, 1933.