The term “agency,” as used in this chapter, shall include 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.

42 Del. Laws, c. 77, §  2;  29 Del. C. 1953, §  6101; 

(a) Except as otherwise specifically provided by law, all receipts and moneys of this State shall be deposited by or to the credit of the State Treasurer in 1 General Fund. The General Fund shall include all moneys derived from taxes, fees, permits, licenses, fines, forfeitures or from any other sources or of other receipts of any kind or from any other source including the sale or disposition of surplus or other property of the State and of every agency thereof including receipts heretofore authorized as funds for specific use of any agency by the authority of any law of this State, but not including funds specified by the Constitution of the State to the extent thereof only and not including funds derived from the sale of bonds for the specific purposes named therein, and not including funds or receipts or grants made for a particular purpose pursuant to an act of Congress of the United States, and not including any endowment fund or gift made for particular purposes and not including any sinking fund authorized by the laws of this State. This section shall be construed to include moneys formerly credited to the School Fund except that all sums required to be credited to such School Fund by the Constitution of this State shall continue to be credited to the School Fund to the extent thereof only.

(b) Nothing in this chapter shall be construed to deprive any agency of the right to receive and expend, for the purpose for which they were collected, any proceeds collected for board, tuition or hospital treatment and from the sale of farm products, and this chapter shall have no application to any money or other property received by the University of Delaware, Delaware State University or Delaware Technical and Community College from any source except money appropriated to it, or for its use, by the General Assembly of the State.

(c) If an agency, in the process of replacing an item of state-owned equipment, should sell such equipment, the proceeds of the sale may be credited to the appropriate General Fund appropriation account of the agency and applied toward the cost of the replacement in accordance with regulations established by the Director of the Office of Management and Budget.

(d) This section notwithstanding, the State Board of Education shall be authorized to charge a rental rate for portable classrooms owned by the State and to use the proceeds for necessary repairs or lease purchase of additional portable classrooms.

(e) All money which has been appropriated by the General Assembly now deposited in a special fund account, as well as all money hereafter appropriated by the General Assembly to Delaware Higher Education Loan Program, hereinafter called the agency, established by Executive Order 40, dated August 27, 1970, for the use in and purpose of carrying out the function of the Delaware Higher Education Loan Program established under the provisions of the United States Higher Education Act of 1965 (20 U.S.C. § 1001 et seq.), shall be deposited by or to the credit of the State Treasurer in 1 special fund account to be known as the Delaware Higher Education Loan Program Fund. In addition, the following money or receipts shall be deposited by or to the credit of the State Treasurer in the Delaware Higher Education Loan Program Fund:

(1) Money or receipts advanced by the federal government for carrying out the program of the agency;

(2) Money or receipts received by the agency as loan insurance premiums;

(3) Money or receipts received by the agency through gift, grant or by other means from other sources;

(4) Money or receipts collected on defaulted loans by the agency after expenses of collection; or

(5) Money or receipts in the nature of interest or other earnings derived from the investment by the State Treasurer thereof.

The money or receipts deposited in or credited to the Delaware Higher Education Loan Program Fund shall not be part of the General Fund of the State and shall not be commingled with the money or receipts of the General Fund or of any other special fund of the State.

(f) All moneys collected pursuant to Chapter 73 of Title 6, other than those which are to be deposited in or transferred to the Investor Protection Fund pursuant to § 73-703 of Title 6, shall be part of the General Fund. The Attorney General shall specifically include in the Attorney General’s annual operational budget the salaries, including, but not limited to, the salary of the Deputy Attorney General appointed Securities Commissioner, and other expenses of administering Chapter 73 of Title 6 which are not met by the Investor Protection Fund.

(g) All revenue collected by the Division of Child Support Services, as established under the Social Services Amendments of 1974 (P.L. 93-647, 42 U.S.C. § 651 et seq.) pursuant to its functions under the Division of Child Support Services and Paternity Program, except for an amount to be specified annually in the budget act as an appropriated special fund which shall be considered an incentive payment to enable the Division to increase child support collections, shall be deposited into a special fund account known as the Division of Child Support Services Account. The revenue deposited into the Division of Child Support Services Account shall not be a part of the General Fund of the State and shall only be handled in accordance with § 457 of the Social Services Amendments of 1974 (42 U.S.C. § 657). Further, such portions of these funds deposited to the credit of the Division of Child Support Services Account, as shall be periodically determined to belong to the State, shall be deposited to the credit of the General Fund of the State.

(h) Nothing in this chapter shall be construed to deprive the Delaware State Housing Authority of the right to receive and expend, for operating costs, replacements and maintenance, rental and operating income from housing managed by said Authority and to maintain separate internal funds accounts and reserve accounts for such purposes; provided, further, that any interest or other earnings which accrue on balances in any accounts managed by the Delaware State Housing Authority shall not be deposited in the General Fund except on General Fund appropriations.

(i) Provisions of this chapter to the contrary notwithstanding, the Delaware Emergency Management Agency shall have the right to apply for, receive and expend funds or grants, pursuant to contracts or otherwise, from public or private sources, for operating expenses associated with the Delaware radiological emergency plan, and to have such funds maintained in a special fund account for such purposes.

(j) Other provisions of this section notwithstanding, certain funds deposited by a reorganized school district shall be credited to the local fund account of that district. Funds so credited shall include:

(1) Library funds;

(2) Payments for lost or damaged equipment, books, supplies and materials of the school;

(3) Payment for damaged real property of the school district;

(4) Parking permits;

(5) Any other income derived from fees, permits, licenses, fines or forfeitures.

(k) (1) Provisions of this chapter to the contrary notwithstanding, the Office of Management and Budget is authorized to establish and maintain a special fund for the purposes of improving statewide, departmental, and divisional indirect cost recoveries from programs financed in whole or in part with federal funds. The Director of the Office of Management and Budget, with the approval of the Controller General, may enter into such contracts and employ such people or services as the Director deems necessary to increase the amounts of and monitor the receipt of indirect cost recoveries to the State. Specifically, this fund may reimburse the State Auditor’s office for federal audits performed if the audited agency has deposited sufficient federal funds to compensate the Auditor of Accounts for services rendered. Federal reimbursements deposited in such special fund, and not required to carry out the purposes described in this section, shall be transferred to the General Fund. The Director of the Office of Management and Budget will make periodic reports of progress toward increased indirect cost reimbursements to the Delaware State Clearinghouse Committee at such time as the chairperson may determine.

(2) The Indirect Cost Recovery Program is authorized to recover indirect costs from nonfederal special funded regulatory and service agencies. Costs that are allocated to a state agency under this authority shall be billed to the state agency, and the cost is payable to the Office of Management and Budget. The source of payment for the billed indirect cost shall be any revenue source except the General Fund. If the billed agency is authorized to bill and recover direct expenses, the agency shall recover indirect costs in the same manner.

(l) Provisions of this chapter to the contrary notwithstanding, the Business Enterprise Program, operated by the Division for the Visually Impaired within the Department of Health and Social Services under the authority of 20 U.S.C. § 107 et seq., shall be authorized to expend receipts from the vending stands in the Program for operating costs, maintenance and overhead.

(m) (1) A Revenue Management Unit shall be established, within the Division of Business Administration and General Services, for the administration of all responsibilities and duties related to the revenue collection function of the institutions and agencies operated by the Department, including all policies and procedures pertaining to the administration of subchapter III of Chapter 79 of this title.

(2) An appropriated special fund (ASF) is to be designated as the Department of Health and Social Services Revenue Management Fund, which shall be used for the operation of the Revenue Management Unit, to be funded through the Department revenues which the Unit collects. On or about July 1 of each fiscal year, the total amount of the ASF appropriation for this Unit for the fiscal year shall be deposited in the aforementioned holding account. At the close of the fiscal year, the unspent and unencumbered balance in said line shall revert to the General Fund.

(n) Notwithstanding any other provision of law to the contrary, every fee or other charge for a license or permit (whether the revenue generated has been deposited in the General Fund or in an appropriated special fund account) which is in effect and was imposed before July 2, 1990, by any authority, department, agency, instrumentality, commission, officer, board or other unit of state government which is authorized by law to issue such license or permit is hereby approved and ratified by the General Assembly retroactive to the date each such fee or other charge was imposed or increased.

(o) (1) Notwithstanding other provisions of this chapter, there shall be established a special fund of the State to be known as the “Inspection and Maintenance Fund” (referred to in this subsection as “the I & M Fund”).

(2) The Secretary of Finance shall, commencing at the beginning of each fiscal year, cause to be deposited into the I & M Fund amounts received as payments of costs assessed by the Justice of the Peace Courts relating to traffic and criminal cases under § 9801(2) of Title 10 [repealed], until the amount deposited in said fiscal year shall equal $2,800,000.

(3) The purpose of the I & M Fund is to provide operating expenses associated with the Delaware Motor Vehicle Enhanced Inspection and Maintenance Program. Any balance in the I & M Fund as of the last day of the fiscal year in excess of $250,000 shall be deposited into the General Fund.

(4) The Secretary of Finance shall make deposits into the I & M Fund as required under this section commencing after June 30, 1995.

(p) [Transferred.]

(q) (1) A special fund of the State is created in the Department of Finance to be known as the “Elderly Property Tax Relief and Education Expense Fund,” to which shall be deposited $13,000,000 received in any revenue source not otherwise committed to a special fund and from which shall be paid claims made under this subsection and § 1919(d) of Title 14. Should such claims exceed $13,000,000 during any fiscal year, the Secretary of Finance, with the approval of the Director of the Office of Management and Budget and Controller General, may transfer from the general contingency line in the Department of Education to the Elderly Property Tax Relief and Education Expense Fund the amount of such reasonably foreseen additional claims. Any balance remaining in the Elderly Property Tax Relief and Education Expense Fund at the conclusion of any fiscal year shall revert to the General Fund.

(2) Sums appropriated pursuant to this subsection shall be allocated to school districts using a method that recognizes factors including, but not limited to, the number of primary residential households owned by persons 65 or over who meet the durational residency requirement of § 1917(c) of Title 14 in each school district, the relative value of residential property owned by persons 65 and over, the relative property values of each school district, the school tax rates of each school district, and the average rate of application for tax relief pursuant to this subsection. The final method and allocation of these moneys shall be approved by the Secretary of Finance in consultation with the Controller General.

(3) Local school boards shall decide through majority vote of the whole school board whether to authorize a credit against taxation imposed pursuant to Chapter 19 of Title 14 on the valuation of any qualified property, as defined in § 1917(c) of Title 14. The maximum such credit shall be the lesser of 50% of such tax remaining after taking into account any exemption pursuant to Title 9 and Title 22, or $500. The receiver of taxes and county treasurer shall apply such credit after any change to the current expense tax rate pursuant to this section. Should the local school board decide to authorize less than the maximum amount of credit against taxation, the local school board shall develop a plan for using moneys received pursuant to this subsection, provide appropriate and reasonable public notice and comment on the proposed plan, and approve the plan through majority vote of the local school board. Local school boards shall submit the approved plan to the Secretary of Finance, the Secretary of Education, the Director of the Office of Management and Budget and the Controller General. In the event that local school boards choose not to authorize the aforementioned credit against taxation, the sums appropriated herein will result in increased state funding for education-related expenses of the school districts. Education-related expenses for the purposes of this subsection shall be defined as including, but not being limited to, computer hardware and software, library resources and other instructional materials, and minor capital improvements to school facilities. Local school boards and all other responsible parties under this paragraph are hereby directed to cause such conditions to be met as soon as practicable after the enactment of this section, but in no event later than October 30, 1999, and shall notify the Secretary of Finance and the Controller General as soon as such conditions are met. Notwithstanding any of the foregoing to the contrary, funds received pursuant to this section shall not be used for major capital improvements or debt service.

(r) (1) A special fund of this State is created in the Department of Finance to be known as the “Disabled Veterans Property Tax Relief and Education Expense Fund,” to which must be deposited $1,000,000 received in any revenue source not otherwise committed to a special fund and from which must be paid claims made under this subsection and § 1919(e) of Title 14. Should such claims exceed $1,000,000 during any fiscal year, the Secretary of Finance, with the approval of the Director of the Office of Management and Budget and Controller General, may transfer from the general contingency line in the Department of Education to the Disabled Veterans Property Tax Relief and Education Expense Fund the amount of such reasonably foreseen additional claims. Any balance remaining in the Disabled Veterans Fund at the conclusion of any fiscal year must revert to the General Fund.

(2) Sums appropriated pursuant to this subsection shall be allocated to school districts using a method that recognizes factors including, but not limited to, the number of primary residential households owned by disabled veterans in each school district, the relative value of residential property owned by disabled veterans, the relative property values of each school district, the school tax rates of each school district, and the average rate of application for tax relief pursuant to this subsection. The final method and allocation of these moneys shall be approved by the Secretary of Finance in consultation with the Controller General.

(3) Local school boards shall decide through majority vote of the whole school board whether to authorize a credit against taxation imposed pursuant to Chapter 19 of Title 14 on the valuation of any qualified property, as defined in § 1917(d) of Title 14. If a local school board has authorized the tax credit, then the credit must be allowed for a surviving spouse of a deceased qualified person who satisfies the eligibility requirements in § 1917(d) of Title 14. The credit shall be for the full amount of tax remaining after taking into account any exemption pursuant to Title 9 and Title 22. The receiver of taxes and county treasurer shall apply such credit after any change to the current expense tax rate pursuant to this subsection. In the event that local school boards choose not to authorize the aforementioned credit against taxation, the sums appropriated herein will revert to the General Fund. In the first year after a school board authorizes a credit, the Secretary of Finance, in consultation with the receiver of taxes or county treasurer, shall determine the effective date of such credit based upon reasonable implementation requirements and operational capacity.

(s) Receipts received under Chapter 11 of Title 12, shall be deposited into the General Fund provided; however, that in no fiscal year shall such General Fund deposits exceed $554,000,000.

(t) (1) An appropriated special fund of the State to be known as the “Federal Fiscal Relief Fund” is hereby created in the Office of Management and Budget. The State Treasurer shall deposit all state assistance funds received under Title VI of the federal Social Security Act [42 U.S.C. § 801 (repealed)] to the Federal Fiscal Relief Fund.

(2) Moneys from the Federal Fiscal Relief Fund must be expended for Delaware’s citizens in the following areas:

a. To provide essential government services;

b. To cover the costs to the State of complying with any federal intergovernmental mandate to the extent that the mandate applies to the State and the federal government has not provided funds to cover the costs; and

c. To make investments in those areas of highest priority of the General Assembly to the benefit of all Delawareans.

(3) The Federal Fiscal Relief Fund is an interest earning account. All interest earned must be reinvested in the Federal Fiscal Relief Fund.

(4) Money may not be expended from the Federal Fiscal Relief Fund except pursuant to an appropriation within the State’s Bond and Capital Improvement Act or the annual Appropriations Act, or otherwise enacted by the General Assembly.

(u) All debt service payments collected by the State from local school districts with respect to the school districts’ obligations issued to the State pursuant to § 7506 of this title, for the local share of school district capital projects shall be deposited in a special fund account to be known as the “School District Local Share Special Account.” The amounts are to be deposited in said account to pay the debt service payable by the State with respect to general obligation bonds issued by the State. The holders of the general obligation bonds which are paid, in whole or in part, from the special account created pursuant to this subsection shall continue to have all the rights and remedies to which they are entitled under § 10, article VIII of the Constitution of this State and under Chapter 74 of this title.

Should the amount in said special fund account prove insufficient relative to the debt service obligations at any time during the fiscal year, the State Treasurer is hereby authorized to pay the obligation from any debt service account. Any interfund transaction so required shall be reversed when funding becomes available.

(v) Notwithstanding any other provision in law to the contrary, the Division of Medicaid and Medical Assistance shall be allowed to deposit the applicable state share of any drug rebate funds, drug settlement proceeds, including qui tam cases, third-party collections and other collections related to the provision of health care (minus retention amounts specified in state or federal law), as well as any fines, restitution or punitive damages related thereto into the appropriate Medicaid and Medical Assistance account and use them to meet program costs.

(w) The Secretary of Finance shall transfer all additional receipts in excess of the threshold established in subsection (s) of this section to a holding account entitled “Escheat-Special Fund” to be allocated to a reserve fund for extraordinary escheat claims. Any reserve fund balance accumulated in a prior fiscal year deemed by the Secretary of Finance to be in excess of amounts necessary to satisfy such claims shall be transferred by the Secretary of Finance to the Other Post-Employment Benefits Fund as established by § 5281 of this title, provided that any such excess reserve fund balance accumulated in the current fiscal year may be otherwise expended for K-12 school construction with the mutual concurrence of the Director of the Office of Management and Budget, the Secretary of Finance and the Co-Chairs of the Joint Committee on Capital Improvement.

42 Del. Laws, c. 77, §  1;  43 Del. Laws, c. 12;  29 Del. C. 1953, §  6102;  50 Del. Laws, c. 46, §  1;  50 Del. Laws, c. 406, §  1;  55 Del. Laws, c. 325;  57 Del. Laws, c. 196;  58 Del. Laws, c. 367;  59 Del. Laws, c. 208, §  3;  59 Del. Laws, c. 311, §  1;  60 Del. Laws, c. 281, §  1;  60 Del. Laws, c. 408, §  1;  60 Del. Laws, c. 444, §  1;  61 Del. Laws, c. 468, §  4;  62 Del. Laws, c. 172, §  1;  63 Del. Laws, c. 254, §  2;  64 Del. Laws, c. 50, §  1;  64 Del. Laws, c. 99, §  1;  64 Del. Laws, c. 334, §§  165(a)-(c);  65 Del. Laws, c. 181, §  1;  66 Del. Laws, c. 190, §  15;  66 Del. Laws, c. 303, §§  118, 175, 210;  67 Del. Laws, c. 259, §  1;  67 Del. Laws, c. 274, §  14;  69 Del. Laws, c. 67, §  2;  69 Del. Laws, c. 78, §  4;  69 Del. Laws, c. 172, §  1;  69 Del. Laws, c. 222, §  1;  70 Del. Laws, c. 186, §  1;  70 Del. Laws, c. 210, §  21;  72 Del. Laws, c. 251, §  1;  72 Del. Laws, c. 252, §  1;  72 Del. Laws, c. 256, §  1;  73 Del. Laws, c. 9, §  4;  73 Del. Laws, c. 310, §  3;  74 Del. Laws, c. 49, §  1;  75 Del. Laws, c. 88, §  21(13);  75 Del. Laws, c. 89, §  145;  75 Del. Laws, c. 350, §  165;  76 Del. Laws, c. 205, §  5;  76 Del. Laws, c. 288, §  11;  77 Del. Laws, c. 84, §  160;  78 Del. Laws, c. 76, §  15;  78 Del. Laws, c. 77, §  33(a);  78 Del. Laws, c. 78, §  108;  78 Del. Laws, c. 175, §  113;  79 Del. Laws, c. 79, §  29;  80 Del. Laws, c. 78, §  15;  80 Del. Laws, c. 234, §  24;  81 Del. Laws, c. 71, §  2;  81 Del. Laws, c. 78, §  12;  83 Del. Laws, c. 124, § 3;  83 Del. Laws, c. 529, § 2;  84 Del. Laws, c. 297, § 18; 

(a) This section shall be referred to as the “Twenty-First Century Fund Investments Act of 1995,” hereinafter referred to as “the Act.”

(b) (1) A special fund of the State is created in the Department of Finance to be known as the “Twenty-First Century Fund.” The Secretary of Finance shall transfer the initial $35,000,000 payment received from the settlement with New York in the Delaware v. New York, 507 U.S. 490, 113 S. Ct. 1550, 123 L. Ed. 2d 211 (1993) litigation from the General Fund to the Twenty-First Century Fund. The Secretary of Finance shall deposit upon receipt the remaining proceeds from the settlement with the State of New York less expenses relating to the litigation. The Secretary of Finance shall also deposit amounts received as “distributions held by financial intermediaries” as that term is defined in § 1198(3) of Title 12 [repealed] for a full period of dormancy prior to January 1, 1988, and which had not been deposited into the State’s General Fund as of April 1, 1994. The General Assembly at any time may appropriate additional moneys to the Twenty-First Century Fund.

(2) Moneys from the Twenty-First Century Fund shall be expended for Delaware’s citizens by making long-term investments to enhance the State’s infrastructure and economic development, and for improving the quality of life.

(3) The Twenty-First Century Fund shall be invested by the State Treasurer in securities consistent with the investment policies established by the Cash Management Policy Board. All income earned, and gains realized from the sales of such securities, shall be reinvested in the Twenty-First Century Fund. Losses from any sales of securities shall be charged to the Twenty-First Century Fund.

(4) No money shall be expended from the Twenty-First Century Fund except pursuant to an appropriation incorporated in the State’s Bond and Capital Improvements Act or the annual Appropriations Act.

(5) To the extent cash available in the Twenty-First Century Fund is insufficient to pay the costs authorized for expenditure from the Twenty-First Century Fund, funds may be advanced from either the Bond and Capital Improvements Act or the General Fund, but must be subsequently reimbursed as the Twenty-First Century Fund’s invested moneys become available.

(6) The transfer of funds appropriated from the Twenty-First Century Fund shall be approved and administered by the Secretary of Finance. Such expenditures shall be made only upon the satisfaction of the specific requirements established by law to govern expenditures for these purposes. Unexpended cash balances in the Twenty-First Century Fund Account and Project Accounts shall be interest-earning and such interest shall be credited to the Fund Account, except as provided for in subsection (e) of this section and in § 5423 of Title 30.

(c) Open space. — (1) Investment income from the Land and Water Conservation Trust Fund Endowment Account shall generate funds for local outdoor recreation, park, and trail projects administered under § 5423 of Title 30 and § 8017A [repealed] of this title and state stewardship projects administered under § 5423 of Title 30.

(2) For purposes of match, state funds appropriated for the Community Transportation Fund shall qualify as matching contributions for outdoor recreation, park, and trail projects as described in § 5423 of Title 30 and § 8017A [repealed] of this title.

(3) Notwithstanding any other provision of the Delaware Code, a portion of the investment income generated from the Land and Water Conservation Trust Fund Endowment for outdoor recreation, park, and trail projects as described in § 5423 of Title 30, and § 8017A [repealed] of this title may be used to fund administrative costs that are necessary to administer this chapter.

(d) Farmland preservation. — (1) A special fund appropriation account is hereby created in the Department of Agriculture to be known as the “Farmland Preservation Account.” The sum appropriated from the Twenty-First Century Fund for Farmland Preservation shall be used to support purchase of development rights in accordance with the provisions of §§ 913-918 of Title 3 to preserve quality farmland and ensure the continued viability of Delaware’s agricultural industry.

(2) The Secretary of Agriculture is authorized to expend funds appropriated from the Twenty-First Century Fund for Farmland Preservation under the following conditions and terms:

a. Funds of up to $1 million shall be transferred, in each fiscal year that moneys are appropriated for farmland preservation, to the farmland preservation account upon the request of the Secretary of Agriculture for expenditures sufficient to purchase development rights as approved by the Aglands Preservation Foundation.

b. Additional amounts appropriated from the Twenty-First Century Fund for Farmland Preservation shall be transferred to the Farmland Preservation Account upon the transmittal of a letter of certification from the Secretary of Agriculture and the Chair of the Aglands Preservation Foundation to the Secretary of Finance demonstrating matching contributions of a total of at least a 1 (non-State) to 4 (State) ratio per fiscal year. Matching contributions shall be defined as donations of cash, land, development rights to land and/or discounted land values, referred to as donations on bargain sales. Only contributions received subsequent to July 11, 1995, shall qualify as matching contributions.

(3) Of the funds transferred for the Farmland Preservation Program, the following shall be used for the expenses of the Agricultural Lands Preservation Foundation:

a. Up to $150,000 may be used for the operating expenses of the Agricultural Lands Preservation Foundation and may be held in an interest-bearing account.

b. Up to $350,000 may be used to pay the costs of mapping, legal services and other related costs required to create agricultural district agreements and the costs of appraisals of all eligible properties, and shall be exempt from matching requirements and may be held in an interest-bearing account.

c. The Foundation shall designate $3,000,000 in each county to be applied as a 1:1 match of county funds designated for the purchase of preservation easements. In order to qualify such county funds must be transferred to the Delaware Agricultural Lands Preservation Trust Fund. The combination of such funds shall be used to purchase easements from those properties which have applied to the Foundation within said county, or in an area of the county designated in writing by the county, according to the procedures of the Foundation. Where joint funds are used, the county and the Foundation must mutually agree as to the easements purchased. Any county funds not fully utilized in such purchases shall be returned to the county and such funds of the State as are not fully utilized in such purchases shall revert to the Foundation’s pool of funds available for preservation easements statewide.

(e) Parks endowment. — A special fund appropriation account is hereby created in the Department of Natural Resources and Environmental Control, Division of Parks and Recreation, to be known as the “Parks Endowment Account.” It is the intent of the General Assembly that the sum appropriated from the Twenty-First Century Fund for the Parks Endowment Account shall be known as the “principal” and shall remain intact. The Parks Endowment Account shall be invested in a manner consistent with endowment investment guidelines as approved by the Cash Management Policy Board. The Department of Natural Resources and Environmental Control may expend up to 5 percent annually, on a 5-year rolling average, of the value of the Parks Endowment Account for capital-related purposes, including minor capital improvements, to preserve the quality of the State’s parks system and enhance recreational opportunities.

(f) Neighborhood revitalization. — (1) A special fund appropriation account is hereby created in the Division of Small Business to be known as the “Neighborhood Revitalization Account.” The sum appropriated from the Twenty-First Century Fund for Neighborhood Housing Revitalization shall be used to create a program to be administered according to guidelines and procedures developed by the Council on Housing and the State Housing Director to expand affordable housing opportunities for families and improve entire communities through the rehabilitation of existing houses. The Account shall serve as a revolving account and shall be eligible to receive loan repayments.

(2) The Council on Housing and the State Housing Director shall develop a competitive process to approve applications for the rehabilitation of housing in existing neighborhoods and, in connection therewith, shall develop criteria to assess the relative housing needs of such neighborhoods. The State Housing Director shall review and recommend applications for the approval of the Council on Housing. Special consideration shall be given in the application approval process for communities which demonstrate a comprehensive approach to revitalization. Application guidelines for investment property owners shall be more stringent than guidelines for owner occupants, and shall include both rent and tenant income restrictions for the life of the loan or lien.

(3) The Council on Housing and State Housing Director shall coordinate its program and procedures with the planning objectives of the Cabinet Committee on State Planning issues.

(4) The Council on Housing and the State Housing Director shall be required to submit a strategic plan containing the guidelines and procedures for the administration of the program to the Joint Legislative Committee on Capital Improvement Programs by October 1, 1995. No funds shall be expended from the Neighborhood Revitalization Account until the Joint Legislative Committee on Capital Improvement Programs has reviewed and approved the plan.

(5) Upon the request of the State Housing Director subsequent to approval of an application in accordance with this subsection, funds appropriated from the Twenty-First Century Fund for Neighborhood Revitalization shall be transferred to the Neighborhood Revitalization Account for expenditures sufficient to make such loans or grants.

(g) Water and wastewater infrastructure. — (1) To ensure that Delaware has the water and wastewater treatment infrastructure necessary to preserve its environment, provide its citizens with clean drinking and recreational waters and permit economic growth, funds appropriated from the Twenty-First Century Fund shall be expended to improve the State’s water and wastewater infrastructure.

(2) A special fund appropriation account is hereby created in the Department of Natural Resources and Environmental Control, Division of Water to be known as the “Infrastructure Planning Account.” The Planning Account shall be dedicated to the development of comprehensive municipal and county plans. Such plans shall include municipalities and counties’ needs for water facilities and for wastewater facilities under the direction of the Water Infrastructure Advisory Council. Grants from the Planning Account shall be issued pursuant to guidelines and procedures developed by the Cabinet Committee on State Planning Issues, which guidelines and procedures shall give preference to applicants which intend to develop comprehensive municipal plans and to coordinate such plans with their counties’ plans and state development policies. To be eligible for funding, a municipality or county seeking such grant must commit to provide a 50 percent matching contribution. Upon request from the Secretary of Natural Resources and Environmental Control, subsequent to the approval of a project in accordance with this subsection, funds of up to a total of $2 million shall be transferred to the Account for expenditures sufficient to fund the state share of such project.

(3) A special fund appropriation account is hereby created in the Department of Natural Resources and Environmental Control, Division of Water, to be known as the “Wastewater Management Account.” The Management Account shall be expended to create a state revolving loan/grant management account to enhance and supplement public and private wastewater financing. The Water Infrastructure Advisory Council shall set affordability standards for wastewater projects under the direction of the Secretary of Natural Resources and Environmental Control for the use of these moneys and establish an appropriate review and approval process. Upon the request of the Secretary of Natural Resources and Environmental Control, the Secretary of Health and Social Services and the Secretary of Finance subsequent to approval of a wastewater project in accordance with this subsection, funds shall be transferred to the Account for expenditures sufficient to fund the state share of such project. The Secretary of Natural Resources and Environmental Control is authorized to expend funds appropriated from the Twenty-First Century Fund for Wastewater Infrastructure from the Management Account.

There shall be transferred to the Delaware Water Pollution Control Revolving Fund an amount to be determined in accordance with this subparagraph upon both: (i) a determination by the Secretary of Finance and the Secretary of Natural Resources and Environmental Control that there has been enacted a federal Clean Water Reauthorization Act or the federal Fiscal Year 1995 grant of the federal Clean Water Act [33 U.S.C. § 1251 et seq.] has been awarded to the State; and (ii) a request for transfer of funds from the Secretary of Natural Resources and Environmental Control of an amount sufficient to serve as the required state match for the federal/state program.

(4) A special fund is created in the Department of Health and Social Services, Division of Public Health, to be known as the “Drinking Water Management Account.” The Management Account shall be expended to create a state revolving loan/grant management account to enhance and supplement public and private water financing. The Water Infrastructure Advisory Council shall set affordability standards for drinking water projects under the direction of the Secretaries. The Water Infrastructure Advisory Council shall make recommendations and only approve drinking water projects for funding where private sector alternatives have been explored and it is both economical, and in the public interest to do so and meets a public health need. Upon the request of the Secretary of Health and Social Services, subsequent to approval of a water project in accordance with this subsection, funds shall be transferred to the Account for expenditures sufficient to fund the state share of such project. The Secretary of Health and Social Services is authorized to expend funds appropriated from the state revolving fund for water infrastructure from the Management Account.

There shall be transferred to a special fund account, established by the Director of the Office of Management and Budget, an amount to be determined in accordance with this subparagraph upon both: (i) a determination by the Secretary of Finance and the Secretary of Health and Social Services that there has been enacted amendments to the federal Safe Drinking Water Act [42 U.S.C. § 300f et seq.] to provide federal funding for water infrastructure projects; and (ii) a request for transfer of funds from the Secretary of Health and Social Services of an amount sufficient to serve as the required state match for the federal/state program. Upon such federal approval, the Department of Health and Social Services shall have the authority to administer the state revolving loan fund so as to comply with the requirements of the federal Safe Drinking Water Act, 42 U.S.C. § 300f et seq., as amended.

(h) Resource conservation and development. — (1) A special fund appropriation account is hereby created in the Department of Natural Resources and Environmental Control, Division of Watershed Stewardship to be known as the “Resource Conservation Account.” Funds appropriated from the Twenty-First Century Fund for Resource Conservation and Development shall be dedicated to improve the health of communities by addressing a variety of statewide watershed and drainage issues consistent with the policies of the Cabinet Committee on State Planning Issues.

(2) On or before April 1 of each year, the Department of Natural Resources and Environmental Control, Division of Watershed Stewardship in concurrence with local conservation districts shall establish an application process which includes a definition of eligible match; and shall prioritize and recommend a list of projects to the Joint Legislative Committee on Capital Improvement Programs.

(3) A funding match shall be required of at least 25 percent for resource, conservation and development projects approved by the Joint Legislative Committee on Capital Improvement Programs.

(4) Upon the approval of a list of projects by the Joint Legislative Committee on Capital Improvement Programs and upon the request of the Secretary of the Department of Natural Resources and Environmental Control, funds appropriated from the Twenty-First Century Fund for Resource Conservation and Development shall be transferred to the Resource Conservation Account for expenditures sufficient to fund the State share of such projects.

(5) The Department of Natural Resources and Environmental Control shall submit a quarterly report detailing program activity.

(6) [Repealed.]

(i) Community redevelopment. — (1) A special fund appropriation account is hereby created in the Office of Management and Budget to be known as the “Community Redevelopment Account.” Funds appropriated from the Twenty-First Century Fund for Community Redevelopment shall be used for community redevelopment, revitalization and investment capital projects which will improve the economic, culture, historical and recreational health of Delaware communities.

(2) The Joint Legislative Committee on the Capital Improvement Program (“the Committee”) shall adopt policies and procedures to implement this subsection following the receipt of recommendations by the Office of Management and Budget and Office of the Controller General, including the establishment of an application process, rules for project administration, rules for applicant eligibility and rules for project eligibility. Such rules shall include and define the State match and non-State match requirements. Upon the receipt and review of applications by the Office of Management and Budget with the assistance of the Office of the Controller General, the Committee shall select from the among applicants for the award of funds from the Community Redevelopment Account.

(3) Funds shall only be expended from the Community Redevelopment Account to match funds provided by county and local governments, community-based nonprofit organizations or private sector contributions for such capital projects. Not more than 60 percent of the Account funds shall be awarded to community-based nonprofit applicants and no more than 40 percent of the Account funds shall be awarded to county and local governments. Funds from the Account shall only be expended to provide a state match of not more than 40 percent of project costs. Nonprofit organizations shall have to have been operating for a minimum of 2 years to be considered for Account funds.

(4) No state agency or institution of higher education shall be eligible for funds from the Community Redevelopment Account.

(5) Upon the request of the Co-chairs of the Committee and the Director of the Office of Management and Budget, funds appropriated from the Twenty-First Century Fund for Community Redevelopment shall be transferred to the Community Redevelopment Account to fund projects in accordance with the provisions of this subsection.

(6) The Committee and the Cabinet Committee on State Planning Issues shall receive a list of projects funded and their status on a quarterly basis from the Office of Management and Budget.

(j) Educational technology. — (1) A special fund appropriation account is hereby created in the Delaware Center for Educational Technology to be known as the “Educational Technology Account.” Funds appropriated from the Twenty-First Century Fund for Educational Technology shall provide computer and telecommunications technology to Delaware’s classrooms by wiring schools and funding other 1-time capital-related projects. The Educational Technology Account shall support the goal of providing schoolchildren with the skills necessary to meet the State’s academic achievement standards and to succeed in the workforce of the Twenty-First Century.

(2) The Delaware Center for Educational Technology shall be authorized to expend funds appropriated from the Twenty-First Century Fund for Educational Technology upon the following conditions and terms. Funds shall be transferred to the Educational Technology Account upon the written request of the Chair of the Delaware Center for Educational Technology for capital-related expenses incurred to provide technology to Delaware’s classrooms. The Chair of the Delaware Center for Educational Technology shall transfer an amount not to exceed $900,000 from funds appropriated from the Twenty-First Century Fund for Educational Technology to the State Board of Education for contractual services and the design and development of educational software resources for the network to meet the instructional and informational needs of educators and students.

(3) Beginning in Fiscal Year 1997 and each subsequent Fiscal Year thereafter, a funding match of at least a 1 (non-state) to 1 (state) ratio shall be required to receive funds appropriated from the Twenty-First Century Fund for Educational Technology. Non-state matching funds shall be defined as a sum of money from sources other than state funds. Non-state match received after July 1, 1995, shall qualify as funding match. Funds may be drawn down from the Educational Technology account prior to matching funds being available.

(4) Except for $500,000 for engineering studies, consulting and planning activities and an amount not to exceed $900,000 for contractual services and design of software resources for the network in the first fiscal year of the enactment of this section, no funds shall be expended pursuant to this subsection unless the Delaware Center for Educational Technology Board has provided a strategic plan, which shall include an expenditure plan for such funds, to the Governor, General Assembly and the State Board of Education no later than 6 months after the establishment of the Center. The Joint Legislative Committee on Capital Improvement Programs shall review and approve such plan. Subsequent to the year of enactment of this section, the Board shall be required to provide an updated strategic plan for the Center’s activities to the Governor, General Assembly and the State Board of Education on or before September 1 of each year.

(5) The fund is directed to reimburse the self-insurance fund for the cost of wiring the Dickinson High School.

(k) Diamond State Port Corporation. — (1) A special fund appropriation account is hereby created in the Department of State to be known as the “Port Account.”

(2) The Corporation as defined in subchapter II of Chapter 87 of this title shall be authorized to expend funds appropriated from the Twenty-First Century Fund for Port of Wilmington-related projects and facilities only upon the following conditions and terms:

a. The Corporation has been established and its directors nominated and confirmed; and

b. The Secretary of State, Secretary of Finance and Director of the Office of Management and Budget have approved a lease or lease/purchase or purchase agreement between the Corporation and the City of Wilmington; and

c. Funds which in any fiscal year in the aggregate do not exceed $2 million shall be transferred from the Twenty-First Century Fund to the Port Account upon the written request of the Chair of the Corporation. For funds to be transferred from the Twenty-First Century Fund to the Port Account which in any fiscal year in the aggregate exceed $2 million, a request by resolution shall be passed by 7 of 9 of the directors of the Corporation, which resolution certifies that the request is in compliance with the Corporation’s legislative purpose and function, and shall be transmitted by the Chair of the Corporation to the Secretary of Finance.

70 Del. Laws, c. 210, §§  20, 22, 24;  70 Del. Laws, c. 290, §§  9, 10;  70 Del. Laws, c. 305, §  1;  70 Del. Laws, c. 473, §§  14(d), (e), 16-21;  71 Del. Laws, c. 150, §  16(c), (d), 19;  72 Del. Laws, c. 489, §§  45-47;  73 Del. Laws, c. 95, §  84(e)(2);  75 Del. Laws, c. 88, §  21(13);  75 Del. Laws, c. 98, §  133;  75 Del. Laws, c. 353, §  81(f), (g);  76 Del. Laws, c. 79, §  17;  76 Del. Laws, c. 186, §  10;  76 Del. Laws, c. 280, §  307(a);  77 Del. Laws, c. 106, §  7;  77 Del. Laws, c. 223, §  6;  77 Del. Laws, c. 236, §  1;  77 Del. Laws, c. 430, §§  57, 58;  79 Del. Laws, c. 48, §  2;  79 Del. Laws, c. 420, §  1;  81 Del. Laws, c. 1, §  2;  81 Del. Laws, c. 49, §  3;  81 Del. Laws, c. 374, § 18;  83 Del. Laws, c. 310, § 1; 

(a) All moneys which belong to the State shall be deposited on day of receipt to the credit of the State Treasurer in the designated depository of the State’s funds, with the exception of moneys received after the close of normal banking hours or when an agency receives less than $100 in receipts daily. Those agencies receiving less than $100 in daily receipts shall safely secure such funds and make a deposit when accumulated undeposited receipts exceed $100, or on a weekly basis, whichever occurs first. When moneys are received after the close of normal banking hours, those moneys shall normally be safely secured and deposited on the next business day, except when receipts are of sufficient magnitude to warrant their being deposited after normal banking hours. A report of collections with the appropriate approvals as prescribed in the accounting manual shall be promptly submitted to the State Treasurer.

(b) Notwithstanding any other provisions of the Delaware Code dealing with confidentiality of tax or revenue information, state agencies responsible for collecting such taxes or revenues may receive tax or revenue information electronically from the designated depository of the state’s funds or its 3rd-party vendor without regard to such confidentiality statutes so long as such designated depository or vendor has executed an agreement not to disclose such information other than to such state agencies responsible for collecting taxes or revenues and not to use the information other than as authorized by such agency.

42 Del. Laws, c. 77, §  1;  29 Del. C. 1953, §  6103;  54 Del. Laws, c. 39, §  1;  57 Del. Laws, c. 664;  60 Del. Laws, c. 434, §  1;  61 Del. Laws, c. 468, §  5;  63 Del. Laws, c. 142, §  47;  67 Del. Laws, c. 281, §  50;  69 Del. Laws, c. 387, §  1;  70 Del. Laws, c. 509, §  7; 

All males born after January 1, 1960, must have registered with the Selective Service System in order to be eligible for any scholarship, loan, grant or any program supported by the General Fund, or any subsequent fund developed by the State to provide educational assistance to residents of the State or any other state.

65 Del. Laws, c. 505, §  2;