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---
type: "Bill"
title: "AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO THE AUDITOR OF ACCOUNTS."
description: "This Act clarifies the Auditor of Accounts duties and powers by amending § 2901 of Title 29 to define “audit” to include performance audits, and by amending §§ 2906 and 2909 of Title 29 to change \"postaudit\" to \"audit.\" This Act also clarifies that audits must be conducted using standards issued by the U.S. Government Accountability Office."
jurisdiction: "us/states/de"
legislature: "Delaware General Assembly"
session: "152"
identifier: "SB 287"
citation: "Delaware SB 287 (152)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["David L. Wilson", "Kendra Johnson", "Laura V. Sturgeon", "Russell Huxtable", "S. Elizabeth Lockman", "Sean Matthews", "Stell Parker Selby"]
version_count: 1
action_count: 7
vote_count: 2
first_action: "2024-05-07"
last_action: "2024-09-26"
source: "openstates"
source_identifier: "ocd-bill/0b26e3f5-994d-4481-bf61-363ea0a356b8"
source_url: "https://legis.delaware.gov/BillDetail?LegislationId=141302"
source_hash: "5c0b86a975646cf65d6ba755801cfd83d8ad883cc73e07369f264a52c5922e88"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-de"]
---
# Delaware SB 287 (152) — AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO THE AUDITOR OF ACCOUNTS.
This Act clarifies the Auditor of Accounts duties and powers by amending § 2901 of Title 29 to define “audit” to include performance audits, and by amending §§ 2906 and 2909 of Title 29 to change "postaudit" to "audit." This Act also clarifies that audits must be conducted using standards issued by the U.S. Government Accountability Office.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=141302&legislationTypeId=1&docTypeId=2&legislationName=SB287)
## Votes
- SM — **180** (pass) · upper
- SM — **360** (pass) · lower
## Sponsors
- David L. Wilson — primary (person)
- Kendra Johnson — primary (person)
- Laura V. Sturgeon — primary (person)
- Russell Huxtable — primary (person)
- S. Elizabeth Lockman — primary (person)
- Sean Matthews — primary (person)
- Stell Parker Selby — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2024-05-07** Introduced and Assigned to Elections & Government Affairs Committee in Senate `introduction, referral-committee`
- **2024-05-22** Reported Out of Committee (Elections & Government Affairs) in Senate with 4 On Its Merits `committee-passage`
- **2024-05-23** Passed By Senate. Votes: 18 YES 3 ABSENT `passage`
- **2024-06-06** Assigned to Administration Committee in House `introduction, referral-committee`
- **2024-06-20** Reported Out of Committee (Administration) in House with 5 On Its Merits `committee-passage`
- **2024-06-26** Passed By House. Votes: 36 YES 5 ABSENT `passage`
- **2024-09-26** Signed by Governor `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0b26e3f5-994d-4481-bf61-363ea0a356b8`. Confidence: reported (aggregated from official Delaware legislature records).