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SB133 • 2025

AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO THE DISTRESSED CEMETERY FUND.

AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO THE DISTRESSED CEMETERY FUND.

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Hoffner
Last action
2025-08-21
Official status
Signed 8/21/25
Effective date
Not listed

Plain English Breakdown

The official source does not specify when the changes will take effect, leaving this detail uncertain.

Changes to Auditing for Distressed Cemeteries

This act changes how often the Distressed Cemetery Fund is audited and updates the name of the auditing office.

What This Bill Does

  • Changes the requirement that the Office of Auditor of Accounts must audit the Distressed Cemetery Fund every year to at least once every five years.

Who It Names or Affects

  • The Office of Auditor of Accounts
  • The Distressed Cemetery Fund

Terms To Know

Distressed Cemetery Fund
A fund used to help maintain and restore old or abandoned cemeteries.
Office of Auditor of Accounts
The office responsible for auditing financial records in the state government.

Limits and Unknowns

  • Does not specify when the changes will take effect.
  • Does not provide details on how audits will be conducted or what happens if issues are found during an audit.

Bill History

  1. 2025-08-21 Delaware General Assembly

    Signed by Governor

  2. 2025-06-26 Delaware General Assembly

    Passed By House. Votes: 40 YES 1 VACANT

  3. 2025-06-05 Delaware General Assembly

    Reported Out of Committee (Sunset Committee (Policy Analysis & Government Accountability)) in House with 3 On Its Merits

  4. 2025-05-22 Delaware General Assembly

    Assigned to Sunset Committee (Policy Analysis & Government Accountability) Committee in House

  5. 2025-05-21 Delaware General Assembly

    Passed By Senate. Votes: 19 YES 2 ABSENT

  6. 2025-05-14 Delaware General Assembly

    Reported Out of Committee (Legislative Oversight & Sunset) in Senate with 4 On Its Merits

  7. 2025-05-09 Delaware General Assembly

    Introduced and Assigned to Legislative Oversight & Sunset Committee in Senate

Official Summary Text

AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO THE DISTRESSED CEMETERY FUND.
This Act is a result of the Joint Legislative Oversight and Sunset Committee's review of the Delaware Cemetery Board. Based on the Committee's recommendation, this Act changes the Office of Auditor of Account's obligation to audit the Distressed Cemetery Fund from annually to at least once every 5 years. This Act also updates the name of the Office of Auditor of Accounts.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Sen. Hoffner & Rep. Romer

Sens. Huxtable, Pettyjohn, Poore, Richardson; Reps. Collins, Jones Giltner, Ortega, Ross Levin

DELAWARE STATE SENATE

153rd GENERAL ASSEMBLY

SENATE BILL NO. 133

AN ACT TO AMEND TITLE 29 OF THE DELAWARE CODE RELATING TO THE DISTRESSED CEMETERY FUND.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend § 7907A, Title 29 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 7907A. Distressed Cemetery Fund.

(c)

The Distressed Cemetery Fund must be audited annually by the State Auditor’s Office.

The Office of Auditor of Accounts shall audit the Distressed Cemetery Fund at least once every 5 years.

SYNOPSIS

This Act is a result of the Joint Legislative Oversight and Sunset Committee's review of the Delaware Cemetery Board. Based on the Committee's recommendation, this Act changes the Office of Auditor of Account's obligation to audit the Distressed Cemetery Fund from annually to at least once every 5 years. This Act also updates the name of the Office of Auditor of Accounts.

Author: Senator Hoffner