HB 204 Summary

• Adds definition of "audit" to Title 29 referencing standards from the American Institute of Certified Public Accountants and Government Auditing Standards issued by the Comptroller General of the United States.

• Removes specific salary figures ($24,000 for Auditor and $11,000 for Deputy Auditor) and instead ties compensation to Delaware Compensation Commission recommendations and General Assembly line item appropriations.

• Expands Auditor of Accounts' investigatory authority to access documents and records of state agencies and private entities receiving state or federal grants or contracts, with strict confidentiality protections.

• Designates work papers from investigations and investigatory audits as non-public records not subject to disclosure under the Delaware Public Records Act.

• Grants Auditor power to administer oaths, issue subpoenas to compel witness attendance and document production, with Superior Court enforcement authority for non-compliance.