reglab/housing_qa huggingface dataset:
9 DE Code § 103. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 1. Boundaries of Counties and Hundreds|§ 103. Kent County boundaries.

§ 103. Kent County boundaries. Kent County comprises that part of the State which is bounded as follows: On the north, by the southerly boundary line of New Castle County, as described in § 102 of this title; on the east, by the middle line of Delaware Bay from the point where the same is intersected by the southerly boundary line of New Castle County to a point in the middle line of the Bay nearest to the centre line of Mispillion River at the mouth thereof; on the south, by a line drawn by the shortest distance from the last mentioned point in the middle line of the Bay to the centre line of Mispillion River at the mouth thereof, thence up the Mispillion River the several courses thereof to a fork of the River, the point being marked by a large stone buried in the west side of a Mill Dam at the junction of Tan Trough Branch with Beaver Dam Branch (a small maple marked with 6 chops bears south 763/4 degrees west 8/1 0 of a perch from the stone, and a sweet gum on the east side of the Mill Dam marked with 6 chops bears south 443/4 degrees east 2.23 perches from the stone); and running thence up and with the middle of the run of the Tan Trough Branch the several meanderings thereof, the general trend of which Branch is in a southwesterly direction, about 874.7 perches to a stone monument (No. 1) set at the head of the Tan Trough Branch; thence running south 271/2 degrees west a distance of 480 perches to another stone monument (No. 3) set in the corner of the front yard attached to the dwelling owned and occupied by James L. Jump; thence running south 69 degrees and 50 minutes west a distance 299.1 perches to a point in the middle of the bridge over the division line ditch between the Counties of Kent and Sussex (the point is south 69 degrees and 50 minutes west 4/1 0 of a perch from a stone monument (No. 4) set on the east bank of the ditch in the north side of the public road); thence running down and with the middle of the run of the division line ditch the several meanderings thereof, the general trend of which ditch is in a southwesterly direction, a distance of about 500.5 perches to a point in the junction of this ditch with the ditch of the main branch of Nanticoke River; this same point bears south 86 degrees and 51 minutes east 2 perches from a stone monument (No. 5) set in the northeast side of the public road and in the next mentioned line; thence running north 86 degrees and 51 minutes west and at a distance of 2 perches passes stone monument (No. 5); thence crossing fields, swamps, striking across the middle of Marshy Hope Bridge in a diagonal direction the whole distance being 28701/4 perches to a stone monument (No. 14) set in the dividing line between the States of Maryland and Delaware, this being the terminus of the division line between the Counties of Kent and Sussex; and on the west by the State of Maryland. Code 1852, §  7;  19 Del. Laws, c. 835;  20 Del. Laws, c. 147;  20 Del. Laws, c. 629;  20 Del. Laws, c. 650;  Code 1915, §  9;  Code 1935, §  9;  9 Del. C. 1953, §  103;
9 DE Code § 104. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 1. Boundaries of Counties and Hundreds|§ 104. Sussex County boundaries.

§ 104. Sussex County boundaries. Sussex County comprises that part of the State which is bounded as follows: On the north, by the southerly boundary line of Kent County as described in § 103 of this title; on the east, by the middle line of Delaware Bay from the point where the same is intersected by southerly boundary line of Kent County to the mouth of the Bay, and by the Atlantic Ocean; on the south and west by the State of Maryland. Code 1852, §  7;  19 Del. Laws, c. 835;  20 Del. Laws, c. 147;  20 Del. Laws, c. 629;  20 Del. Laws, c. 650;  Code 1915, §  9;  Code 1935, §  9;  9 Del. C. 1953, §  104;
9 DE Code § 106. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 1. Boundaries of Counties and Hundreds|§ 106. Hundreds in Kent County.

§ 106. Hundreds in Kent County. Kent County is divided into 9 hundreds, as follows: Duck Creek, East Dover, West Dover, Kenton, Little Creek, Milford, Mispillion, North Murderkill and South Murderkill. Code 1852, §  9;  Code 1915, §  10;  Code 1935, §  10;  9 Del. C. 1953, §  106;
9 DE Code § 107. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 1. Boundaries of Counties and Hundreds|§ 107. Hundreds in Sussex County.

§ 107. Hundreds in Sussex County. Sussex County is divided into 13 hundreds, as follows: Baltimore, Broad Creek, Broadkiln, Cedar Creek, Dagsboro, Georgetown, Gumboro, Indian River, Lewes and Rehoboth, Little Creek, Nanticoke, North West Fork, and Seaford. Code 1852, §  10;  Code 1915, §  10;  Code 1935, §  10;  9 Del. C. 1953, §  107;
9 DE Code § 1001. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 10. For-Profit Cemeteries|§ 1001. Purpose.

§ 1001. Purpose. The purpose of this chapter is to prevent the deterioration of for-profit cemeteries in each county and to empower each county to enforce maintenance regulations and penalties for the failure to follow such regulations.  81 Del. Laws, c. 385, § 1;
9 DE Code § 1002. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 10. For-Profit Cemeteries|§ 1002. Definitions.

§ 1002. Definitions. As used in this chapter:  (1) “Cemetery” means land or structure used or intended to be used for the interment/entombment of human remains, including facilities used for the final disposition of cremated remains. (2) “For-profit cemetery” means any person, partnership, corporation, or business entity operating a cemetery for purposes of generating a profit, specifically excluding churches, religious organizations, any nonprofit entities, and veteran organizations.81 Del. Laws, c. 385, § 1;
9 DE Code § 1003. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 10. For-Profit Cemeteries|§ 1003. Maintenance of for-profit cemeteries.

§ 1003. Maintenance of for-profit cemeteries. (a) The government of each county may establish regulations regarding maintenance of for-profit cemeteries, including:  (1) Trimming or mowing grass, pruning shrubs, or trimming trees in and around the cemetery.  (2) Trimming or mowing grass to a level where flat markers of individual graves can be seen. (3) Suppressing or removing weeds on cemetery property.  (4) Repairing or restoring improvements, structures, or fences on cemetery property.  (5) Maintaining cemetery roads accessible to the public and repairing road and sidewalk surfacing that presents safety hazards.  (6) Maintaining occupied crypts and niches properly sealed or closed.  (7) Refilling or resetting settled graves or markers annually or within 120 days of the cemetery operator or cemetery employees becoming aware of the issue.  (8) Repairing any grave markers, monuments, or burial vaults that are damaged by the negligence of the cemetery, the cemetery employees, or contractors employed by the cemetery.  (9) Supplying and emptying trash receptacles when filled.  (10) Maintaining public areas of the cemetery grounds and water features on cemetery property to ensure they are free of trash and debris.  (11) Providing clear delineation of undeveloped cemetery property with the use of signage.  (12) Controlling vermin and insect problems on cemetery property.  (b) Nothing contained in the recommended maintenance requirements of subsection (a) of this section should be construed to require specific topography, structures or other cemetery-related items on the property.  (c) Sections within a cemetery that are specifically established and intended to be maintained in a natural condition are not subject to the recommended maintenance requirements of subsection (a) of this section. (d) Sections of a cemetery that do not include burial lots that have been sold, transferred, or are available for sale with perpetual care should be exempt from the recommended maintenance requirements of subsection (a) of this section. (e) Any person, partnership or corporation engaged in the business of selling burial lots with perpetual care for profit should maintain written minimum standards for the maintenance of the cemetery property that conform with or exceed the recommended maintenance requirements of paragraphs (a)(1)-(10) of this section. (f) Consumers should be furnished with a copy of the maintenance standards prior to settlement on a burial lot or lots.  (g) A written copy of the maintenance standards should be kept on file at the cemetery office and should be made available within 30 days upon request.  (h) Each county may impose penalties upon a for-profit cemetery who fails to comply with the county's maintenance requirements. 81 Del. Laws, c. 385, § 1;
9 DE Code § 1401. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 14. The County Auditor|§ 1401. Selection, qualification, term, compensation and removal of the County Auditor.

§ 1401. Selection, qualification, term, compensation and removal of the County Auditor. (a) There is established, within the Government of New Castle County, the Office of the County Auditor the administrator and head of which shall be known as the County Auditor. The County Auditor shall be appointed by the County Council and may be removed at will by an affirmative vote of 2/3 of the members thereof. (b) The County Auditor shall be a certified public accountant and shall hold a bachelor's degree in accounting or related field of study. The functions and duties of the County Auditor shall be conducted in accordance with the most recent General Auditing Standards promulgated by the United States Accountability Office. (c) The annual salary of the County Auditor shall be determined by the County Council after consideration of the Audit Committee's recommendation. (d) The County Auditor shall not be actively involved in partisan political activities or the political affairs of New Castle County. The term “partisan-political activity” shall include but is not limited to: running for public office, serving as a party committee-person, working at a polling place on Election Day, performing volunteer work in a political campaign, soliciting contributions for political campaigns, and soliciting contributions for a political action committee or organization, but shall not include registering and voting in any election, expressing an opinion as an individual privately and publicly on political subjects and candidates, or involvement in nonpartisan or public community organizations or professional groups. 9 Del. C. 1953, §  1321;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
9 DE Code § 1402. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 14. The County Auditor|§ 1402. Budget; Assistant County Auditors; Contract Auditors.

§ 1402. Budget; Assistant County Auditors; Contract Auditors. (a) County Council by ordinance may establish positions to serve as assistants to the County Auditor after consideration of the Audit Committee's recommendation. (b) Notwithstanding any other provision of law governing the procurement of services by County Government or the officers thereof to the contrary, the County Auditor may, subject to available resources, freely obtain the services of certified public accountants, qualified management consultants, or other professional experts necessary to perform the County Auditor's duties; provided, however, that no conflicts of interest exist between or among those with whom the County Auditor contracts and any area of county government that might hinder the performance of the services sought. (c) Any Assistant County Auditor who shall perform any auditing duties shall be a qualified accountant, a graduate of a college or university with a degree in accounting, or shall have otherwise received such training and experience as to provide an equivalent level of expertise with auditing experience preferred. Other assistants shall be qualified as set forth in job descriptions approved by County Council after consideration of the Audit Committee's recommendation. 9 Del. C. 1953, §  1322;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
9 DE Code § 1403. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 14. The County Auditor|§ 1403. Certification of annual financial report of Chief Financial Officer.

§ 1403. Certification of annual financial report of Chief Financial Officer. (a) The County Auditor shall have a qualified accounting firm conduct an audit of the annual financial report of the Chief Financial Officer and append thereto a certificate which shall state whether, in the opinion of the accounting firm, the financial statements in the financial report:  (1) Contain a proper record of the County's financial transactions for the year; (2) Properly reflect the current assets, liabilities, and funded debt of the County as of the close of the fiscal year; and (3) Comply with generally accepted principals of governmental accounting. (b) Should there be any qualifications or exceptions to any portion of the annual financial report of the Chief Financial Officer, they shall be stated by the accounting firm in an explicit manner in the certification appended to the audit conducted pursuant to subsection (a) of this section. (c) A final draft of the report of qualifications or exceptions shall be provided to the Chief Financial Officer for review and comment regarding factual content before it is finalized and released. The Chief Financial Officer may respond in writing and specify agreement or disagreement with the findings and the reasons therefore. Written responses must be received within 30 days from the date of the final draft and shall be included in the final report. Alternatively, a revised final report may be issued incorporating suggested and accepted corrections. The absence of response within 30 days will be noted in the final report. 9 Del. C. 1953, §  1323;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
9 DE Code § 1405. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 14. The County Auditor|§ 1405. Reports of the County Auditor; audit follow up.

§ 1405. Reports of the County Auditor; audit follow up. (a) Copies of the reports concerning each audit or examination shall immediately upon preparation thereof be filed with the Audit Committee, the County Executive, the Chief Administrative Officer, the Chief Financial Officer and the Clerk of County Council, except as set forth in subsection (b) of this section below. (b) If during an audit the County Auditor shall at any time discover an unauthorized, illegal, irregular, or unsound financial practice that could affect the governmental entity, the County Auditor shall report the financial irregularities to the County Council, the County Executive, the Chief Administrative Officer and the Audit Committee. If a member of Council, the County Executive or the Chief Administrative Officer is believed to be a party to an unauthorized, illegal, irregular or unsound financial practice, the County Auditor shall report the acts directly to the Audit Committee or the head of the branch of government unaffected by the report if a member of the Audit Committee is believed to be a party to the suspected irregularity. If it appears that the act is criminal in nature, the County Auditor shall immediately notify the County Attorney in addition to those previously cited; if an ethics code violation is suspected, the County Auditor shall immediately notify the Ethics Commission. (c) The County Auditor, after consultation with the Audit Committee, shall from time to time make such recommendations as the County Auditor shall deem appropriate to any office, department or board for improvement in the management of the financial affairs of the County. Copies of such recommendations shall be filed with the County Executive and the County Council. (d) The County Auditor shall follow-up on audit recommendations as possible to determine whether corrective measures have been implemented and may request period status reports regarding actions taken to address deficiencies and recommendations. Such will be reviewed by the Audit Committee for report to Council and the County Executive. 9 Del. C. 1953, §  1325;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
9 DE Code § 1406. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 14. The County Auditor|§ 1406. Assistance to County Council.

§ 1406. Assistance to County Council. The County Auditor shall provide such assistance to the County Council as the County Council may require of the County Auditor through request of a majority of Council or in the job description in any matter before it, including but not limited to any measure relating to the appropriation of funds by the County Council. 9 Del. C. 1953, §  1326;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
9 DE Code § 1407. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 14. The County Auditor|§ 1407. Audit schedule; special examinations or audits; risk assessment review.

§ 1407. Audit schedule; special examinations or audits; risk assessment review. (a) Prior to the beginning of each fiscal year, the County Auditor shall submit an annual audit plan to the Audit Committee for review and comment. The plan shall include the proposed schedule for auditing departments, offices, boards, activities, agencies and subcontractors for the period. The plan and schedule may be amended during the period after consultation with the Audit Committee. The schedule and any amendments shall be provided to the Council and the County Executive. (b) When directed by the County Executive, County Council, or the County Auditor's own initiative, and upon approval of the audit committee, the County Auditor may make, or may cause to be made by a qualified accounting firm, a special examination of any financial transaction or matter if the County Auditor has reasonable grounds to believe that any unauthorized, illegal, irregular, or unsound practice is being employed in association with the transaction or matter. The annual audit plan shall be amended to include any special audits that are approved by the Audit Committee. The revised audit plan shall be distributed to Council, the County Executive and the Chief Administrative Officer unless the Audit Committee determines that distribution to 1 of these entities would jeopardize the effectiveness of the special audit. If the County Auditor receives information regarding alleged financial improprieties and believes that disclosure to the Audit Committee would jeopardize or compromise the audit, the County Auditor may process but must advise the Audit Committee of the time commitment; the schedule still must be revised to reflect the addition of a confidential County Auditor-initiated audit and the revised schedule must reflect appropriate time parameters. (c) The County Auditor will perform or have performed an annual risk assessment of the County focusing on key financial and business risks, controls, key performance indicators, and critical success factors as deemed appropriate by the Audit Committee and/or County Council. 9 Del. C. 1953, §  1327;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
9 DE Code § 1408. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 14. The County Auditor|§ 1408. Access to records, property and employees; required contract provisions for access.

§ 1408. Access to records, property and employees; required contract provisions for access. (a) All officers and employees of New Castle County, and all departments, offices, boards, activities, subcontractors, agencies, and instrumentalities thereof which are the subject of an audit by the County Auditor, shall furnish the County Auditor with unrestricted access to employees, information, and records (including automated data) within their custody regarding powers, duties, activities, organization, property, financial transactions, contracts, and methods of business required by the Auditor to conduct an audit or otherwise perform the County Auditor's audit duties. In addition, the County Auditor shall be given complete access to all property, equipment, facilities, data, and documents within the custody or control of the person or entity subject to the audit. The County Auditor may photograph, photocopy, or otherwise record anything the County Auditor feels is necessary to accomplish the purposes of the audit. All contracts with outside contractors and subcontractors shall provide for access by the County Auditor to all financial and performance related records, property and equipment purchased in whole or part with County funds. (b) If the County Auditor is at any time denied or restricted in the County Auditor's access to information described in subsection (a) of this section, the County Auditor may initiate a search to be made and exhibits to be taken from any book, paper, or record of or relating to any officer, employee, department, office, board, activity, subcontractor, agency, or instrumentality which is the subject of an audit by the County Auditor, except as otherwise provided by statute. (c) The County Auditor shall not publicly disclose any information received during an audit that is considered confidential or proprietary in nature, or has been specifically identified as such by a federal, state, or local law or regulation. Information received by the County Auditor during an audit, to the extent it is not included or referenced in the report prepared by the County Auditor pursuant to § 1405 of this title, shall be exempt from public disclosure under the Freedom of Information Act (Chapter 100 of Title 29), unless such information was subject to public disclosure in its original form. (d) For the purposes of this section only, “County Auditor” includes any Assistant County Auditor, employee of the County Auditor, or agent of the County Auditor who is undertaking an audit at the direction or under the authority of the County Auditor. 9 Del. C. 1953, §  1328;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
9 DE Code § 1409. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 14. The County Auditor|§ 1409. Annual external audit.

§ 1409. Annual external audit. At the close of each fiscal year, the County Council, in accordance with County procurement laws and upon advice from the Audit Committee, shall cause a person or persons, certified by the laws of the State to practice accounting and not an employee of the County, to make a post-audit of the financial affairs of the offices, agencies, departments and boards of the County and of the procedures and practices of the County Auditor. 9 Del. C. 1953, §  1329;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;