SB 287 Summary

• Amends § 2901 to define "audit" to include performance audits, expanding the scope of the Auditor of Accounts' responsibilities.

• Changes references from "postaudit" to "audit" throughout §§ 2906 and 2909 to modernize terminology and reflect current auditing practices.

• Requires audits to be conducted in accordance with generally accepted government auditing standards issued by the United States Government Accountability Office.

• Maintains the Auditor's sole responsibility for arranging audits and selecting certified public accountants, with no other state agency or official permitted to participate in these selections.

• Makes technical corrections to conform existing law to Delaware Legislative Drafting Manual standards.