DE HB204

Adds definition of "audit" to Delaware Code based on standards from the American Institute of Certified Public Accountants and Government Auditing Standards issued by the Comptroller General of the United States.

Removes fixed salary amounts ($24,000 for Auditor, $11,000 for Deputy Auditor) and instead establishes salaries through Delaware Compensation Commission recommendations and General Assembly line item appropriations.

Grants Auditor of Accounts broad investigatory authority including right of access to state agency documents, records from entities receiving state or federal grants/contracts, and property/equipment funded by the state or federal government, with appropriate confidentiality protections.

Designates work papers from investigations or investigatory audits as non-public records not subject to disclosure, protecting them as investigatory files.

Expands Auditor's subpoena and oath administration powers, allowing Superior Court enforcement of non-compliance and removing previous subsection (d) restrictions.