Del. Code Ann. tit. 29, § 2907 – Scope of audits

(a) An audit must provide reasonable assurance of all of the following:
1. (1) That efforts have been made to collect all moneys due the State.
2. (2) That all moneys collected or received by any employee or official have been deposited to the credit of the State.
3. (3) That all expenditures have been legal and proper and made only for the purposes contemplated in the funding acts or other pertinent regulations.
(b) An audit must be made in accordance with generally-accepted government auditing standards issued by the United States Government Accountability Office.