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 708-1-7.0 - Sanctions for Non-compliance

7.1 Where the Commission has determined, upon notice and hearing, that a fire department or ambulance company failed to file or has filed incomplete reports or audits in violation of 16 Del.C. § 6622, the Commission may impose a civil penalty of $100 per day beginning on the date the report or audit was due. Each day a violation continues may be deemed a separate offense in the Commission's discretion resulting in penalties of up to $5000 per reporting. The civil penalty is in addition to any other penalties provided for in the Chapter.

7.2 Where the Commission has determined, upon notice and hearing, that the reports or audits of a fire department or ambulance company indicate inadequate financial management, lack of appropriate internal controls, and/or issues or trends that indicate possible financial failure of the company the Commission may require a written corrective action plan. Failure to submit a written corrective action plan may result in the imposition of a civil penalty of $100 per day. Each day a violation continues may be deemed a separate offense in the Commission's discretion resulting in penalties of up to $5000 per reporting. The civil penalty is in addition to any other penalties provided for in the Chapter.

7.3 Continued failure to file reports or audits or to take corrective action may also result in the Commission referring the fire department or ambulance company to other regulatory agencies for review and possible action under their governing authority, including but not limited to, the Internal Revenue Service, the Delaware Division of Revenue and the State Auditor's Office.