§ 6334 — Contents of budget plan to be submitted upon completion of review; zero-based budgeting

Delaware § 6334

• Jurisdiction: Delaware
• Title: 29
• Part: Budget, Fiscal, Procurement and Contracting Regulations
• Ch. 63: BUDGET COMMISSION AND APPROPRIATIONS
• Subch.: Budget Appropriation Bill

Text

(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) The proposed budget plan under this section shall include the appropriations to the OPEB Fund required under § 5544(c)(2) of this title.

(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.

Legislative History

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) ; 84 Del. Laws, c. 100, § 3 ; 84 Del. Laws, c. 469, § 3