[HISTORY: Adopted by the County Commissioners of Kent County 4-3-1990 as Ch. 1, Art. III, of the 1989 Code; amended in its entirety at time of adoption of Code; see Ch. 1, General Provisions, Art. I. Subsequent amendments noted where applicable.]
GENERAL REFERENCES
Finances — See Ch. 3, Art. II.
Treasurer — See Ch. 54.
The County Commissioners of Kent County shall, on or before January 1 each year, appoint a certified public accountant to audit the accounts, vouchers, books and papers of the county government for each year. The auditors shall be paid for their services the compensation the County Commissioners certify as being just and adequate.[1]
[1]
Editor's Note: The legality of chapter 816 of 1974, which amended this section, was reviewed in an Opinion of the Attorney General presented on July 25, 1979. This is published in Volume 64 of the Opinion of the Attorney General. The Attorney General's Opinion concluded that the chapter was legally sufficient.
It shall be the duty of the auditors to carefully examine the accounts, vouchers, receipts and other papers connected with the receipts and disbursements of the public money by each of the county agencies and boards and officers in such manner as to show the true financial status and condition of each of the county agencies, boards and officers of said county and to report their findings to the County Commissioners.
The final audit shall be made in duplicate, one (1) copy to be filed with the Clerk of the Circuit Court for Kent County and one (1) copy with the County Commissioners of Kent County, and the County Commissioners are hereby directed and empowered to publish a summary of said report, immediately upon the filing of the same, in one (1) or more newspapers published in Kent County for such length of time as the County Commissioners shall deem expedient.