The county comptroller or department of finance shall, during the months of January and July in each year, audit, inspect and examine the books, accounts, papers, records and dockets of the several county officers and ascertain the amounts due to the county in fees. During those months, he or she shall report in writing to the county government, which shall cause the same to be entered at large upon their minutes and published in pamphlet form for distribution.
9 Del. C. § 9111