Delaware Administrative Code
Title 1 - Authorities, Boards and Commissions
700 - Delaware State Fire Prevention Commission
708 - Fire Department and Ambulance Company Administrative Standards
Chapter 1 - Financial Audit Regulations
Section 708-1-1.0 - General
Current through Register Vol. 28, No. 3, September 1, 2024
1.1 Purpose. To establish the minimum requirements related to the mandatory submission of financial audits by volunteer fire and ambulance companies in accordance with the provisions of 16 Del.C. § 6622.
1.2 Scope. These Regulations address the required types of audits, the reporting periods, procedures for reviewing the audits and the processes to be followed in the event a company fails to submit or submits an inadequate audit.
1.3 Application. These Regulations apply to all volunteer fire and ambulance companies and their approved subsidiaries (e.g. auxiliaries operating under the same tax identification number) in the State of Delaware and the Smyrna and Georgetown American Legion Ambulances and the Mid-Sussex Rescue Squad. These regulations do not apply to independent auxiliary organizations operating under a tax identification number that is separate from the fire or ambulance company's number.
