TITLE 29

State Government

Budget, Fiscal, Procurement and Contracting Regulations

CHAPTER 63. BUDGET COMMISSION AND APPROPRIATIONS

Subchapter III. Budget Appropriation Bill


(a) The Director of the Office of Management and Budget shall determine the actual expenses of each last preceding legislative session.

(b) On or before November 15, annually, estimates of the financial needs of the state judiciary for the ensuing fiscal year shall be furnished to the Director of the Office of Management and Budget by the Clerk of the Supreme Court and certified by him or her. These estimates shall include without change, salaries of the state judiciary as fixed by law; the estimates of other requirements for the state judiciary for the ensuing fiscal year shall be included as designated to the Clerk of the Supreme Court.

(c) All of the data relative to the legislative branch of the government and the state judiciary shall be for the Office of Management and Budget Director's information and guidance in estimating the total financial needs of the State for the ensuing fiscal year, but none of these estimates shall be subject to revision or review by the Director of the Office of Management and Budget and must be included in the budget report as prepared by it.

37 Del. Laws, c. 81, § 6; Code 1935, § 5404; 42 Del. Laws, c. 204, § 6; 29 Del. C. 1953, § 6331; 54 Del. Laws, c. 39, § 4; 67 Del. Laws, c. 47, § 73; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 88, § 21(13).;

(a) The Director of the Office of Management and Budget shall provide, by the giving of such notice as the Director of the Office of Management and Budget deems necessary, for public hearings on any and all estimates to be included in the budget, which hearings shall be held beginning not later than November 15 of each year. These hearings shall be open to the public and to the press and any citizens or authorized representatives of any organization, or group of citizens, may attend these hearings and be heard upon any subject matter properly in review. The head, or authorized representative, of any agency of the State receiving or asking financial aid may attend and be heard in explanation of any request for financial aid contained in any estimate submitted to the Director of the Office of Management and Budget.

(b) In the years of the gubernatorial election, the Governor-elect may sit at these hearings and ask such questions and require such information upon the estimates under review and revision as the Governor-elect deems proper. The Governor-elect may also prepare a statement of any recommendation or suggestion in connection with the proposed budget and such statement shall be presented to the General Assembly simultaneously with the presentation of the budget bill.

37 Del. Laws, c. 81, § 7; Code 1935, § 5405; 42 Del. Laws, c. 204, § 6; 29 Del. C. 1953, § 6332; 54 Del. Laws, c. 39, § 4; 67 Del. Laws, c. 47, § 74; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 88, § 21(13).;

On or before December 15, annually, the Director of the Office of Management and Budget shall have completed a review and revision of the estimates of all agencies of the State asking or receiving financial aid. The Director of the Office of Management and Budget may, in making such review, revise, by increasing or decreasing, any estimate submitted to the Director of the Office of Management and Budget, except those of the judiciary and the General Assembly, but where such revision is made the Director of the Office of Management and Budget shall indicate it in a report to the Governor, as hereinafter provided, together with the reasons for the Office of Management and Budget Director's revision.

37 Del. Laws, c. 81, § 8; Code 1935, § 5406; 42 Del. Laws, c. 204, § 6; 29 Del. C. 1953, § 6333; 54 Del. Laws, c. 39, § 4; 67 Del. Laws, c. 47, § 75; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 88, § 21(13).;

(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.

(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).;

(a) The Governor upon receipt of the report of the Director of the Office of Management and Budget may make such changes in the report as the Governor may deem necessary or desirable in accordance with the Governor's own best judgment and conclusion and shall submit the budget report as prepared by the Governor based upon the report of the Director of the Office of Management and Budget to each House of the General Assembly, on or before February 1 of each year, and at the same time the Governor submits the proposed budget, the Governor shall submit copies of a tentative bill for all proposed appropriations for the budget, clearly itemized and properly classified for the ensuing fiscal year. This bill shall be known as the "Budget Appropriation Bill."

(b) The budget itself shall be in such form that it can readily be analyzed. The Budget Appropriation Bill, together with the Governor's message and all data accompanying it, shall be a public document and shall be printed, duplicated or otherwise mechanically reproduced as soon as presented, and copies thereof shall be furnished to each member of the General Assembly, to each state agency and to all of the newspapers published in the State and it shall be given such other publicity as the Governor deems proper. All dollar amounts in the Budget Appropriation Bill shall be stated in thousands of dollars, rounded to the nearest $100.

37 Del. Laws, c. 81, § 10; Code 1935, § 5408; 29 Del. C. 1953, § 6335; 54 Del. Laws, c. 39, §§ 4, 6; 60 Del. Laws, c. 1, § 1; 62 Del. Laws, c. 68, § 45; 67 Del. Laws, c. 47, § 77; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 88, § 21(13).;

The standing committees of each House in charge of the Budget Appropriation Bill shall sit jointly in open session while considering the budget and the Budget Appropriation Bill and they shall begin such joint meetings within 5 days after the budget and the Budget Appropriation Bill have been submitted to the General Assembly by the Governor. This joint committee may cause the attendance of heads or responsible representatives of the agencies of the State asking for financial aid and compel the furnishing of such information and the answering of such questions as the joint committee shall require, and to these sessions all persons interested in the estimates under consideration shall be admitted with the right to be heard. The Governor, or the Governor's representative, and the Governor-elect shall have the right to sit at these public hearings and be heard on all matters coming before the joint committee.

37 Del. Laws, c. 81, § 11; Code 1935, § 5409; 29 Del. C. 1953, § 6336; 70 Del. Laws, c. 186, § 1.;

The General Assembly may increase, decrease or eliminate items in the Budget Appropriation Bill in any way that is not contrary to the Constitution of the State, except as hereinafter provided, but neither House shall consider further or special appropriations, except in case of emergency, which fact shall be clearly stated in the appropriation bill therefor, until the Budget Appropriation Bill shall have been finally acted upon by both Houses. No items providing for appropriations for payment of interest or principal due on state debt shall be decreased or eliminated. The total budget appropriation items may not be increased in the aggregate to a point where they would exceed the state revenue from all sources as estimated in the budget.

37 Del. Laws, c. 81, § 12; Code 1935, § 5410; 29 Del. C. 1953, § 6337; 52 Del. Laws, c. 198.;

The Governor may, before final action thereon by the General Assembly, amend or supplement the Budget Appropriation Bill to correct an error or oversight or in case of an emergency, by delivering such an amendment or supplement to both Houses. The amendment or supplement shall thereby become a part of the Budget Appropriation Bill as an addition to the items of the Bill or as a modification or substitution for any item of the Bill such amendment or supplement may affect.

37 Del. Laws, c. 81, § 14; Code 1935, § 5412; 29 Del. C. 1953, § 6338.;

Any further or special appropriations shall be known as supplementary appropriations. Every such appropriation shall be embodied in a separate bill limited to some single work, object or purpose therein stated and called herein a "Supplementary Appropriation Bill." Each Supplementary Appropriation Bill, shall, by its provisions, provide or designate the source from which the money therein appropriated is to be derived. No Supplementary Appropriation Bill shall be passed, if when added to the appropriations already authorized, the aggregate appropriations exceed in amount the state revenues from all sources as set forth in the budget.

37 Del. Laws, c. 81, § 13; Code 1935, § 5411; 29 Del. C. 1953, § 6339; 52 Del. Laws, c. 198; 67 Del. Laws, c. 47, § 78.;

(a) There shall be included, immediately following the lines for items which provide for salaries or wages of state employees in any department, division or agency budget, appropriation or supplementary appropriation request or bill, a separate line or item covering other employment costs (fringe benefits) related to such salaries or wages. No appropriation for such other employment costs shall be used or transferred to or for any other purpose.

(b) Other employment costs shall include such costs to the State as federal insurance contributions (Social Security), state retirement plans (employees' pensions), health-care insurance (Blue Cross and Blue Shield), workers' compensation, unemployment insurance and such other fringe benefit plans as may be provided.

(c) Each year, on or before August 1:

(1) The Secretary of Finance shall determine the appropriate rate factor on an average or actual basis for each of the state benefit plans, excluding unemployment insurance; and

(2) The Secretary of Labor shall determine on an average actual, or historical basis, the appropriate rate factor for each state agency, other than the University of Delaware, and the distribution of that rate to each fund pertaining thereto for unemployment insurance and shall prescribe the appropriate procedure for reimbursement thereof; in order that the Director of the Office of Management and Budget may advise each state agency how it shall provide for such other employment costs in their respective budget requests for the ensuing year.

(d) Any department or agency employing personnel who are paid from federal funds or from capital improvement debt appropriations shall pay to the Treasurer of the State from such funds an amount based upon the rate factor for each of the state fringe benefit plans established under subsection (c) of this section applicable to salaries and wages paid to employees from such special funds.

(e) The University of Delaware shall, on a regularly scheduled basis as determined by the Secretary of Finance, pay to the State Treasurer, at a rate determined under this section or otherwise by the Secretary of Finance, such amounts as are necessary to reimburse the State for fringe benefit costs applicable to salaries and wages paid to employees of the University as the term "employee" is defined in §§ 5501(f) and 5505 of this title, or any other fringe benefit costs applicable to the University.

(f) Each state agency, other than the University of Delaware, liable for reimbursement payments in lieu of assessments in accordance with § 3345(c)(2) of Title 19, shall be required to reimburse the Department of Labor for all unemployment insurance reimbursements disbursed by the Department of Labor which arise out of unemployment insurance claims filed by and paid to an employee of such state agency. Such reimbursement shall be made according to the rate factor and distribution according to agency funds as shall be prescribed by the Secretary of Labor.

(g) In the event any department or agency overpays or has overpaid any fringe benefit costs to the State Treasurer in accordance with subsection (d) of this section, the amount of such overpayment shall be refunded by the State Treasurer, upon certification of the Secretary of Finance.

(h) Other employment costs are reflected within each agency budget for the current fiscal year. These other employment costs shall be calculated and charged to the appropriate funds as determined by the covered payroll and credited to the respective payee funds.

(i) The State Treasurer is hereby directed to collect on each pay cycle all the other employment costs from all funds.

29 Del. C. 1953, § 6340; 58 Del. Laws, c. 579, § 1; 61 Del. Laws, c. 161, § 1; 63 Del. Laws, c. 391, §§ 1-4; 67 Del. Laws, c. 281, § 53; 73 Del. Laws, c. 310, § 22; 73 Del. Laws, c. 312, § 245; 75 Del. Laws, c. 88, § 21(13); 79 Del. Laws, c. 174, § 1.;

No appropriation for a grant-in-aid shall be made otherwise than pursuant to an act by the General Assembly, passed with the concurrence of 3/4 of all the members elected to each House.

63 Del. Laws, c. 196, § 2.;