(a) Upon the completion of the review and revision of estimates of all the agencies of the State, the Director of the Office of Management and Budget shall submit to the Governor an itemized plan for the proposed expenditures of each agency of the State, classified by function and character, and of the estimated revenues and expenditures, for the ensuing fiscal year. Opposite each item of the proposed expenditures the budget shall show, in separate parallel columns, the amounts appropriated for the current fiscal year and the actual expenditures of the immediate preceding fiscal year.

Terms Used In Delaware Code Title 29 Sec. 6334

  • Agency: includes every board, department, bureau, commission, person or group of persons or other authority created and now existing or hereafter to be created to execute, supervise, control and/or administer governmental functions under the laws of this State or to perform such other duties as may be prescribed or to whom any moneys are appropriated under any budget appropriation act or supplemental appropriation act or any other act which authorizes and requires any department to collect and/or use any taxes, fees, licenses, permits or other receipts for services or otherwise for the performance of any function of or related to or supported in whole or in part by the laws of this State, and/or created to administer any laws providing for the collection of taxes, fees, permits, licenses or other forms of receipts from any sources whatsoever for the use of the State or any agency of the State, except the judiciary and the courts of the State. See Delaware Code Title 29 Sec. 6301
  • Budget: includes the complete financial plan of the State as evidenced by all appropriations and allowances made and estimates of revenue approved by the General Assembly, including, in addition to the general budget of appropriations adopted by the General Assembly and approved by the Governor, all other appropriations and allowances authorized by law which have been or shall be made to any agency of this State which is supported in whole or in part out of the revenues, taxes, licenses, fees, permits, fines and from other sources including any agency which is empowered by statute to collect and expend revenues by the use of special funds by whatever name known whether or not specifically appropriated by the General Assembly, and includes the budgets and the revenues and expenditures of all agencies to which moneys are appropriated by supplementary appropriations or otherwise. See Delaware Code Title 29 Sec. 6301
  • Expenditures: includes any outlay of public moneys by authority of any law of this State and includes the expenditure of any appropriation authorized by the General Assembly of the State. See Delaware Code Title 29 Sec. 6301
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302

(b) Accompanying the report submitted to the Governor, the proposed budget as prepared by the Director of the Office of Management and Budget shall include:

(1) A statement of the revenues and expenditures for the preceding fiscal year, classified and itemized in accordance with the official budget classification;

(2) A statement of the classified sources of state taxes and other state revenues, together with total amount of revenue derived from each source during the preceding annual period;

(3) A statement setting forth the total funds required to meet the budget for the ensuing fiscal year, together with any proposed plan for financing these requirements and measures, if any, which the Governor may deem necessary or advisable in relation to state revenue;

(4) Such other statements or data as the Governor may think are necessary for a thorough understanding of the State’s financial condition and requirements.

(c) The proposed budget plan, as prepared by the Director of the Office of Management and Budget, shall be in the format of a zero-based budget. The characteristics of such format shall include:

(1) The designation of appropriate budget units within all agencies of the State. Such budget units shall consist of a limited coherent group of closely related activities and services falling within a single, currently established agency of the State.

(2) The designation of various alternate levels of activity or service within each budget unit. Each service or activity level shall specify: The proposed expenditure necessary to operate at that level; a concise description of the services or functions to be provided; indicators of quantity and quality of performance of these services or functions and the number, classes and dollar amounts of employees required. Alternative levels of activity or service may vary the quality, the quantity or propose an alternative method of providing a given level or service. At minimum, each budget unit shall indicate at least two activity or service levels. Additional activity or service levels may be proposed if deemed appropriate.

(d) [Repealed.]

(e) The requirement to submit a budget in the zero-based format is waived for those agencies which will be part of the strategic planning and budgeting process.

37 Del. Laws, c. 81, § ?9; Code 1935, § ?5407; 42 Del. Laws, c. 204, § ?6; 29 Del. C. 1953, § ?6334; 54 Del. Laws, c. 39, § ?4; 61 Del. Laws, c. 131, § ?1; 67 Del. Laws, c. 47, § ?76; 67 Del. Laws, c. 281, §§ ?51, 52; 75 Del. Laws, c. 88, § ?21(13);

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