(a) No order or requisition shall be made, nor any engagement entered into, nor shall any expense be incurred by any agency which will result in an expenditure of money in excess of the appropriation made to such agency. No obligation incurred by any officer or employee in violation of this section shall impose any liability upon the State.

(b) Notwithstanding subsection (a) of this section, school districts and colleges may requisition, on or after March 1, school supplies or capital outlay items for the following school year with the provision that the obligations thus incurred shall not be due and payable until after July 1 of the next fiscal year. In the case of capital outlay items, the purchasing agency must demonstrate that the item is needed at the outset of the school year and that it cannot be obtained in time unless it is ordered before the close of the fiscal year prior to the year in which it is actually needed. This exception to subsection (a) of this section shall be permitted under the rules and regulations of the Director of the Office of Management and Budget.

(c) Notwithstanding any other provision of law, the State may advance, from time to time, from the General Fund to the Department of Transportation for its corporate purposes an amount reasonably expected to be reimbursed to the State by or on behalf of the Department of Transportation within 2 weeks of any such advance or by written agreement between the Secretary of Finance and the Secretary of Transportation. However, under any circumstances, the Department of Transportation shall fully reimburse all funds advanced prior to the end of the fiscal year. The Secretary of Finance is hereby authorized on behalf of the State to enter into contracts or other arrangements with the Department of Transportation to provide for such advances and reimbursement. Any such contracts or arrangements shall take into account the availability of amounts in the General Fund to meet the obligations of the State for the purposes to be met from appropriations by the General Assembly.

(d) Notwithstanding any other provisions of law, the State, in order to comply with the federal Cash Management Improvement Act of 1990 (Public Law 101-453, dated October 24, 1990), may advance funds from the Treasury to state agencies participating in federal assistance programs, where participation in such programs has been authorized in accordance with Chapter 76 of this title. Any advances and reimbursements made pursuant to this subsection shall be in compliance with rules and regulations of the Director of the Office of Management and Budget.

(e) Notwithstanding any provisions of law to the contrary, if during the course of a fiscal year, any reorganized local school district is unable to meet its obligation to fund the local share of semimonthly payroll due to either delayed receipt of property tax collectibles or previous expenditure of all available revenues, the Secretary of Finance and Director of the Office of Management and Budget, with the consultation of the Controller General, are authorized to release the unfunded payroll by covering the local liability with general funds. Such a use of general funds shall be contingent upon the reorganized local school district submitting to the Secretary of Finance a letter of agreement, signed by the district superintendent and president of the local board of education, which stipulates that the district will repay the state General Fund in full, including an amount for interest defined as the average rate of return on state investments during the period of the loan. Such repayment shall be made by means of a tax anticipation note or other means available to the district and shall be accomplished prior to releasing the next regular payroll. The provisions of this section shall not apply to obligations other than payroll. The provisions of this section may be utilized only once by each reorganized local school district during the course of any 1 fiscal year and may not be utilized for the June 30th payroll.

32 Del. Laws, c. 30, § ?9; Code 1935, § ?432; 29 Del. C. 1953, § ?6519; 57 Del. Laws, c. 341; 65 Del. Laws, c. 88, § ?1; 66 Del. Laws, c. 85, § ?284; 66 Del. Laws, c. 303, § ?26; 66 Del. Laws, c. 360, § ?55; 68 Del. Laws, c. 290, §§ ?28, 234; 69 Del. Laws, c. 64, § ?292; 75 Del. Laws, c. 88, § ?21(13);