AN ACT TO AMEND TITLE 29, DELAWARE CODE ENTITLED STATE GOVERNMENT RELATIVE TO THE POWERS AND DUTIES OF THE BUDGET COMMISSION AND THE AUDITOR OF ACCOUNTS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Section 6312, Title 29, Delaware Code is hereby amended by inserting and adding to after the word "anticipated" the following:
Section 2. Section 6314, Title 29, Delaware Code is hereby amended by striking out and repealing said section and inserting and enacting in lieu thereof a new Section 6314 to read as follows:
§ 6314. General powers and duties
The Budget Commission shall
(1) audit, inspect and examine the accounts and the affairs of and the records of any agency of this State at such times as it deems expedient for the supervision of the budget and shall require all agencies to submit estimates showing the amounts and purposes of all anticipated expenditures to be made at the time or period in which such expenditures are to be made by an agency; and estimates of anticipated expenditures shall be submitted in such form as the Commission may prescribe;
(2) require such fiscal reports, statements of balances on hand, estimates of receipts, and information in any manner pertinent to the fiscal affairs of this State from the State Treasurer, State Auditor, or any other agency of the State in such form as it shall prescribe for the purposes of this chapter;
(3) design and install in any agency of this State such accounting records and procedures as shall be adequate for the control of the fiscal affairs of this State, specifically including such a system of quarterly control for the rate of expenditure of each agency's annual appropriation as is reasonable for the efficient operation of the agency after taking into consideration the recommendation of the agency on such quarterly rate, and require any agency of this State to follow and comply with the procedures so designed.
(4) require from the State Auditor periodic current reports on the rates of expenditure by the agencies, and from the State Tax Commissioner periodic current reports on the State's revenue, both received and anticipated;
(5) report to the General Assembly and the Attorney General in writing any irregular, illegal or improper financial administration or transaction;
(6) make recommendations to the General Assembly concerning the control of all State property and of accounts receivable, and concerning a system of recording and accounting for the improvement and control of the fiscal practices and the adoption of a fiscal policy by the State;
(7) make monthly written reports to the members of the General Assembly concerning the financial condition of the State, including the receipt of revenues and the expenditure of funds;
(8) maintain a committee on taxation and revenues, such committee to be composed of the members of the Budget Commission and such additional members, widely representative of the various community interests, as the Governor shall appoint to study the revenue needs of the State and make recommendations pertaining thereto to each regular session of the General Assembly not later than the tenth legislative day;
(9) consider and approve or disapprove transfers between appropriations contained in the budget as defined in this chapter, and for which purpose it is provided that such transfers shall become effective only upon approval of the Commission.
Section 3. Section 6516, Title 29, Delaware Code is hereby amended by striking out the last period in paragraph (b) and inserting and adding to after the word "ascertained" the following:
"on any day for the period ending with the close of business on the previous day".
Section 4. Section 6518, Title 29, Delaware Code is hereby amended by striking out and repealing said section and inserting and enacting in lieu thereof a new Section 6518 to read as follows:
§ 6518. Examination of bills and accounts by Auditor; grounds for disapproval
The Auditor of Accounts shall examine all bills, statements, accounts and demands against the State and he may require affidavits that articles have been furnished, services rendered and expenses incurred, as claimed. He shall refuse to approve any bill or statement of indebtedness which has not been presented to him in conformity with the provisions of this chapter, or which would more than exhaust the appropriation from which it must be paid, or which would cause an agency to exceed the quarterly rate of expenditure established for such agency by the Budget Commission, or which is not in accordance with the contract under which the indebtedness was created or where the agency shall have refused to furnish him with any information or data that he may require for the execution of his duties, or where the order or requisition, or bill or statement of indebtedness involves any transaction or item not in accordance with law. The Auditor shall have no right to refuse his approval except on the grounds specified.
Nothing in this section shall apply to the Governor of this State or to the judicial department thereof, or to the principal or interest of any obligation of the State.
Approved July 2, 1959.