Delaware General Assembly

CHAPTER 30

AUDITOR OF ACCOUNTS

AN ACT In relation to the property and money of the State and the receipts and expenditures of State moneys, and to the auditing of State departments, bureaus, divisions, offices, boards and commissions.

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

Section 1. On and after the first day of July nineteen hundred and twenty-one, it shall be unlawful for any State department, bureau, division, officer, board or commission to create any indebtedness or incur any obligation for personal service, work or labor, or for property, materials or supplies except by written or printed order or requisition according to the form prescribed by the Auditor of Accounts, and bearing the signed approval, (a) in the case of a State office, of the head thereof, or (b) in the case of a State department, bureau, division, board or commission, of the president or head officer thereof and of the secretary.

It shall be the duty of the Auditor of Accounts to prepare the form of such orders or requisitions as soon as practicable after the approval of this Act and prior to the first day of July nineteen hundred and twenty-one. There shall be a blank space on such form for the signature of the officer who must approve the order or requisition as aforesaid.

In the event of sickness or absence from the State of any officer whose approval is required on an order or requisition as aforesaid, he may designate some other person to give such approval during his sickness or absence, provided that he forthwith certify the name of such person and the reasons for the designation to the Auditor of Accounts ; and such delegated authority shall cease as soon as the officer is able to resume his duties.

It shall be deemed a breach of duty for any officer to sign any order or requisition in blank, and a violation of this provision shall be a cause for removal from office.

Whenever any State department, bureau, division, officer, board or commission shall make any order or requisition, a duplicate thereof bearing the signed approval of the proper officer or officers as aforesaid shall be transmitted forthwith to the Auditor of Accounts whose duty it shall be to preserve the same and compare it with the bill or account rendered thereunder and to withhold his approval to any bill or account which varies from the respective order or requisition.

When the Auditor of Accounts shall have prepared a form for the orders and requisitions aforesaid, he shall communicate it to the Board of State Supplies whose duty it shall be to supply the several State departments, bureaus, divisions, officers, boards or commissions with a sufficient number of blank forms for use as orders or requisitions as aforesaid for the year.

Provided that none of the foregoing provisions of this section shall apply to the Board of State Supplies, nor to the Governor of this State, nor to the judicial department thereof.

Section 2. On and after the first day of July nineteen hundred and twenty-one no account or statement of indebtedness for any personal service, work or labor, or for property, materials or supplies performed for or furnished to any State department, bureau, division, officer, board or commission shall be deemed valid unless made out on a form prescribed by the Auditor of Accounts, and unless conforming to the provisions of Section 5 of this Act.

It shall be the duty of the Auditor of Accounts to prepare the form to be used in the making out of accounts or statements of indebtedness as aforesaid. Such forms shall contain a notice that no account or statement of indebtedness thereon shall be valid unless accompanied by the order or requisition authorizing such account or statement of indebtedness.

When the Auditor of Accounts shall have prepared a form for accounts or statements of indebtedness as aforesaid, he shall communicate it to the Board of State Supplies whose duty it shall be to supply the several State departments, bureaus, divisions, officers, boards or commissions with a sufficient number of blank forms for use as accounts or statements of indebtedness as aforesaid for the year.

Section 3. The Auditor of Accounts shall have the power to indicate to every State department, bureau, division, officer, board or commission the manner and method in which any and every form of indebtedness, including salaries of officers and employees, shall be presented to him; provided that nothing in this section shall apply to the Governor of this State or to the judicial department thereof.

Section 4. The provisions of sections 2 and 3 of this Act shall not be deemed to apply to salaries when the amount of salary is fixed by law.

Section 5. No money shall be drawn from the Treasury of this State to pay the salaries and expenses of employees of this State, or to defray the expenses of any State department, bureau, division, officer, board or commission, or for or on account of any contract for building or repairs, or for property purchased, or for work and labor performed or for materials or supplies furnished to any State department, bureau, division, officer, board or commission except upon itemized bills or statements in conformity with the preceding sections of this Act presented to and approved by the Auditor of Accounts. Such bills or statements must be presented to the said Auditor in duplicate bearing the signed approval, (a) in the case of a State office, of the head thereof; (b) in the case of a State department, bureau, division, board or commission, of the President or head officer thereof and of the Secretary; and bearing also a statement of the appropriation against which the expenditure is to be charged. Whenever a bill or statement is for materials or supplies furnished or work and labor performed under contract awarded by the Board of State Supplies, such bill or statement and duplicate thereof shall also bear the approval of the head officer and secretary of the said board. All bills or statements for personal expenses or mileage used, by or for any State officer, or member of any State department, bureau, division, board or commission, or any employee thereof, shall have a signed statement upon the face thereof to the effect that such expense was incurred, or mileage was used, only in the proper execution of the signer's official duties.

If the Auditor of Accounts finds the said bill, or statement correct and according to the order or requisition which authorized it, and that it involves no violation of any provision of this Act or of any statute of the State of Delaware, he shall approve the bill or statement and the duplicate, and send both to the State Treasurer.

For the payment of salaries, pensions or any other appropriations for the expending of which bills or statements are not renderable, the Auditor shall present to the State Treasurer a voucher or warrant, in duplicate, which shall be signed by him, directing and authorizing the payment of the amounts due and payable. This voucher or warrant shall be in whatever form desired by the Auditor. Nothing in this Act shall be deemed to apply to the payment of principal or interest on any obligation of this State.

Section 6. The approval of any bill or statement by the Auditor of Accounts, or the presentation of any voucher or warrant signed by him shall be considered full authority for the payment of the same by the State Treasurer.

Upon the payment of the amount due by the State Treasurer he shall write or stamp upon the face of the bill or statement, voucher or warrant and the duplicate of the same, the number of the check drawn in payment thereof; and all checks shall be drawn in consecutive numerical order. The original bill or statement, voucher or warrant, shall be safely filed by the State Treasurer, pending the audit of his accounts. The duplicate of the bill or statement, voucher or warrant shall be returned to the Auditor and shall be safely filed by him in the consecutive order of the numbers of the checks of the Treasury Department. The Auditor shall enter the amount of the expenditure, the date of payment, to whom paid, the character or nature of the claim, the appropriation against which the same has been charged and such other information or data as he may deem desirable, in books kept for that purpose ; and this record shall be kept in such a way as to be clear, informing and easily checked up, and shall be indexed so that the affairs and expenditures of every .State department, bureau, division, officer, board or commission may be readily ascertained.

The Auditor is required and authorized, from time to time, to ascertain that the State Treasurer has drawn no checks other than those that have been accounted for in the manner herein provided.

Section 7. The Auditor may make such other requirements as will tend to safeguard or systematize the expenditures of the State's money; but he shall make no requirement that will unnecessarily interfere with the prompt payment of the amounts due, and under no circumstances shall he cause the payment of salaries of State officers to be delayed 12eyond the date upon which the same are due, nor shall he have the authority to countersign the checks of the Treasury Department.

Section 8. The Auditor shall examine all bills, statements, accounts and demands against the State and he may require affidavits that articles have been furnished, services rendered and expenses incurred, as claimed.

It shall be the duty of the Auditor to refuse to approve any bill or statement of indebtedness which has not been presented to him in conformity with the provisions of this Act, or which would more than exhaust the appropriation for which it must be paid, or which is not in accordance with the contract under which the said indebtedness was created, or where the State department, bureau, division, officer, board or commission shall have refused to furnish him with any information or data that he may require for the execution of his duties under this Act, or where said order or requisition, or said bill or statement of indebtedness involves any transaction or item not in accordance with law; but the Auditor shall have no right to refuse his approval except on the grounds aforesaid.

Provided that nothing in this section shall apply to the Governor of this State, or to the judicial department thereof, or to the principal or interest of any obligations of the State.

Section 9. No order or requisition shall be made, and no engagement entered into, and no expense incurred by any State department, bureau, division, officer, board or commission, which will result in an expenditure of money in excess of the appropriation made to such State department, bureau, division, officer, board or commission. No obligation incurred by any official or employee in violation of this section shall impose any liability upon this State.

Section 10. No greater sum than is necessary to meet expenses then incurred shall be drawn from the Treasury of this State for or on account of any State department, bureau, division, officer, board or commission ; provided, however, that any State department, bureau, division, officer, board or commission authorized to expend any moneys on behalf of this State, may have money advanced to it from the State Treasury, in such sums and subject to such rules and regulations as the Auditor of Accounts may determine, for the following purposes and subject to the following conditions: To carry out provisions of law requiring weekly payments of wages, to secure cash discounts wherever possible, and to pay necessary expenses incurred by any of its officials or employees, when obliged to travel in the discharge of their duties. For other purposes, there may be advanced to it sums not exceeding One Hundred and Fifty Dollars ($150.00) at any one time.

To secure such an advance, the head of the State department, bureau, division, officer, board or commission desiring the same must certify in duplicate to the Auditor what amount is needed, that it is needed for immediate use, and, as specifically as may be, the purposes for which the expenditure is required. The Auditor and State Treasurer shall deal with such certificates in the same manner as with bills or statements of indebtedness as in this Act provided.

In case of any such advance, the person or official making the certificate as aforesaid, shall within thirty days after receipt of an advance, file with the Auditor a detailed statement of the amounts expended with vouchers therefor and all advances so made shall be accounted for and vouchers therefor filed with the State Auditor before December first in each year.

Provided further that it shall be lawful for the State Treasurer during the last month of the fiscal year to set aside, out of the moneys appropriated but unexpended, a sum sufficient to pay all bills for which requisitions have been issued in accordance with the provisions of this Act during the said fiscal year, but which remain unpaid, provided the Auditor shall certify to him during said month that such requisitions have been made, and against what appropriations, and that the Auditor desires the setting aside of sufficient funds to pay the same; and moneys so set aside shall not be deemed or held to lapse or revert at the end of such fiscal year.

Section 11. If a check of the Treasury Department is spoiled and becomes useless, a note of such fact shall be made on the stub thereof, and the check shall be cancelled and handed to the Auditor, who shall file same in with the bills and vouchers hereinbefore provided for, and shall enter the same in a book as hereinbefore provided with respect to bills and statements of indebtedness.

Section 12. The Auditor of Accounts shall keep a distinct account, under appropriate heads, of all receipts and expenditures of State moneys. He shall keep a like account of all State property and of all debts and obligations due to and from the State.

For such purpose he shall have free access to the books and papers, dockets and records of the several State departments, bureaus, divisions, officers, boards or commissions receiving or expending any State money.

Section 13. It shall be the duty of every State department, bureau, division, officer, board or commission to furnish the Auditor of Accounts in the month of December in each year with a distinct statement in writing of all property of the State under the control or jurisdiction of the said State department, bureau, division, officer, board or commission, and the cost price of such of said property as shall have been purchased by such State department, bureau, division, officer, board or commission within the twelve months next preceding said statement, and the estimated value of such other property as was purchased prior to said time. Such statement shall be certified to by the head of the State department, bureau, division, officer, board or commission making the same.

In the year of 1921, two statements shall be furnished to the Auditor as aforesaid, one in the month of June and the other in the month of December.

Section 14. It shall be the duty of all State departments, bureaus, divisions, officers, boards or commissions to furnish the Auditor of Accounts in the month of December of each year with an itemized statement of their pay rolls for the twelve months next preceding. Such itemized statement of their pay rolls shall be certified to by the head of the State department, bureau, division, officer, board or commission furnishing the same.

In the year 1921 itemized statements of their pay rolls as aforesaid shall be furnished in the month of June and in the month of December.

Section 15. It shall be the duty of every State department, bureau, division, officer, board, commission or institution to furnish the Auditor of Accounts in the month of December in each year with a detailed statement of all moneys collected by such State department, bureau, division, officer, board, commission or institution for the use of such State department, bureau, division, officer, board, commission or institution, or for the use of the State. Provided, however, that nothing in this section contained shall be construed to repeal the provisions of any law now in force authorizing any State department, bureau, division, officer, board, commission or institution to deduct from any moneys collected as aforesaid, any costs, fees or expenses which they are now entitled by law to deduct.

The Auditor of Accounts shall keep every such report on file in his office and shall make a record in a suitable book procured for that purpose of the essential data contained in every such report.

Section 16. No transfer of funds from one item of account to another on the books of any State department, bureau, division, officer, board or commission shall be made without the written approval of the Auditor of Accounts.

Section 17. It shall be the duty of the Auditor of Accounts at least annually to settle the accounts of every State department, bureau, division, officer, board or commission. The time and place for making such settlement shall be fixed by the Auditor, and he shall give at least six days’ notice thereof by mail to the State department, bureau, division, officer, board or commission affected. The Auditor may adjourn such settlement to another time or place.

He shall have power on such settlement, to add items to any account, to make corrections therein, and to settle the same according to justice; but no allowance shall be made without a voucher.

He shall also have power to command and compel persons to appear before him and give evidence or produce books, papers and writings ; and for that purpose to issue process of subpoena and of attachment, and to commit to prison. He may make an order for the payment of costs and enforce obedience by attachment and imprisonment. For the purposes of this Act, he may administer oaths, and in such case, false swearing shall be deemed to be perjury and shall be punishable as such.

It shall be the duty of the Auditor to cancel with a cancelling stamp every voucher exhibited to and used by him at any settlement of accounts which he is required by law to make, and he is hereby authorized and directed to procure a suitable cancelling stamp for that purpose.

Section 18. Upon the discovery of any delinquency in any State department, bureau, division, office, board or commission, the Auditor of Accounts shall forthwith report the same to the Attorney General who shall thereupon take appropriate action in the premises.

Section 19. By and with the approval of the Governor, the Auditor of Accounts shall have the right to employ accountants, expert bookkeepers, stenographers and additional clerks to assist him in the examination of the books and accounts of any State department, bureau, officer, board or commission and in settling the accounts thereof, provided that the amount expended under this section shall not in any one year exceed the sum of Ten Thousand Dollars ($10,000.00) ; and provided further that nothing in this section contained shall be deemed to authorize the employment of any accountant, expert bookkeeper, stenographer, additional clerk, or other assistant except only in the examination and auditing of the books and accounts of State departments, bureaus, divisions, officers, boards or commissions, and only for the period of such examination and audit.

Section 20. All Acts and parts of Acts inconsistent with this Act are hereby repealed.

Approved March 30, A. D. 1921.