DE HB276

Eliminates the office of Kent County Comptroller, the last remaining county comptroller position in Delaware.

Transfers all functions, duties, and powers of the County Comptroller to the Kent County Department of Finance under the Director of Finance, including auditing county accounts, countersigning warrants, and examining county officer records.

Removes all references to "county comptroller" throughout the Delaware Code and makes conforming amendments to election certificate provisions and fee audit requirements.

Takes effect upon expiration of the current Kent County Comptroller's term or upon their death, resignation, or removal, allowing the current officeholder to continue serving until that transition occurs.

Applies the same audit and financial oversight responsibilities previously held by the comptroller to the Department of Finance, with the Director of Finance exercising countersignature authority over county expenditures.