At the conclusion of an examination under § 1171 of this title, the State Escheator shall provide to a person whose records were examined a complete and unredacted statement of findings, which must identify in detail all of the following:
- (1) The property types reviewed.
- (2) The methodology of any estimation technique, extrapolation, or statistical sampling method used in conducting the examination.
- (3) The calculation showing the value of property determined to be due.
- (4) The findings of the person conducting the examination.
81 Del. Laws, c. 1, § 2; 83 Del. Laws, c. 59, § 18