18 Del. Admin. Code § 2001-23.0 - Accounting System Requirements
23.1 The lender shall maintain an adequate accounting system exhibiting all transactions and operations of his business. Further, the records of the assets and liabilities of the lender shall be maintained so as to be available for examination at any time.
23.2 The lender shall maintain records in a manner to facilitate auditing of all charges and all credits to individual borrowers.
Notes
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