2006 Delaware Code - Subchapter III — Budgeting

§ 1131. Separate budgeting for local service functions performed by the County outside of the limits of municipalities.

(a) The Chief Administrative Officer and the County Executive, in the preparation of the annual operating budget, shall divide and segregate in a separate budget, entitled Local Service Function Budget, all expenditures for the performance of local service functions which are not performed by the County within the limits of any municipality. The Chief Administrative Officer and the County Executive, in the preparation of the Local Service Function Budget, shall specify separately the total appropriation required for the performance of each local service function, including appropriations for Supporting Services, which is not performed by the County within the limits of any municipality. The County Executive, in estimating the revenues necessary for the payment of the cost of each such local service function, shall not include in the estimate any estimated revenues to be derived from ad valorem taxation of real property within any municipality which performs such function independently for its residents and pays the cost thereof out of its own revenue sources.

(b) The County Executive shall submit to the County Council a proposed revenue ordinance which will achieve sufficient revenues to balance the total operating budget, including the Local Service Function Budget. The County Executive in the preparation of the proposed revenue ordinance shall not, and the County Council and the County Executive in the enactment of the annual revenue ordinance shall not, impose ad valorem taxation on real property within any municipality to pay the cost of any local service function if such function is performed by the municipality for its residents, paid out of municipal revenues and the fact that the service is being provided is validated by County Council.

(c) The provisions of subsections (a) and (b) of this section shall not be applicable:

(1) In any instance where a municipality initiates the performance of, or exercises responsibility for, a local service function, without the affirmative action in the form of an ordinance of the County Council of New Castle County, and

(2) To the cost of operation by the County of park and recreational facilities which are not local in nature and which serve the metropolitan area; and

(3) To any municipality not expending funds in the previous fiscal year for the given local service or not adequately performing the function.

(d) The Chief Administrative Officer and the County Executive, in the preparation of the annual operating budget, shall divide and segregate in a separate budget entitled General Operating Budget all expenditures not properly allocable to the Local Service Function Budget or other operating budget fund. The County Council in estimating the revenues which will be necessary for the payment of these expenditures shall include the estimated revenues to be derived from county-wide ad valorem taxation of real property.

(e) The County Executive in the preparation of the proposed revenue ordinance, and the County Council and the County Executive in the enactment of the annual revenue ordinance, shall uniformly impose ad valorem taxation on real property within the County to pay the cost of the General Operating Budget. (9 Del. C. 1953, § 1131; 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 21-24.)

§ 1132. Preparation of the annual operating budget; distribution of budget requests; completed forms; preliminary budget; preliminary budget hearings; operating budget; distribution of operating budget.

(a) The Chief Administrative Officer shall annually, not later than the 1st day of January, distribute budget request forms to the County Council and for each office, department, board, or agency which is receiving or seeking to receive an appropriation from the County Council payable from any operating fund of the County.

(b) County Council and the heads of all offices, departments, boards or agencies shall enter upon the budget request forms requests for appropriations for the ensuing year and such supporting information as the Chief Administrative Officer shall have specified. The Chief Administrative Officer shall establish deadlines for the presentation of completed forms by such time and in such manner as necessary for the timely preparation and presentation of the annual operating budget.

(c) The Chief Administrative Officer shall prepare a preliminary budget for the consideration of the County Executive. The preliminary budget shall include all budget requests, the recommendations of the Chief Administrative Officer with respect to each request, an estimate of the receipts from each source of revenue, and a statement of the total estimated income and the total recommended expenditures for each operating fund.

(d) The County Executive shall review the preliminary budget and may hold hearings thereupon at which the head of all offices, departments or boards may be given an opportunity to be heard with respect to their requests. The Chief Administrative Officer shall thereupon prepare the operating budget as directed by the County Executive. The operating budget shall be presented to the County Council by the County Executive, together with a budget message outlining the County Executive's reasons for the requested appropriations, and shall be accompanied by proposed revenue and operating budget ordinances to give effect to the budget as presented. If the estimated revenue from existing sources is deemed by the County Executive to be insufficient to balance the budget, the County Executive shall recommend revenues sufficient to achieve a balanced budget.

(e) The proposed ordinance for the operating budget shall provide appropriations in a lump sum under the following classes for each office, department, or board to which appropriations are made:

(1) Personal services of officers and employees;

(2) Contractual services;

(3) Training;

(4) Communications and utilities;

(5) Materials and supplies;

(6) Equipment;

(7) Grants and fixed charges;

(8) Debt services;

(9) Such other general classes as the County Executive or the County Council may annually establish.

(f) The operating budget and the proposed revenue and operating budget ordinances shall be submitted to the County Council not later than the 1st day of April. Sufficient copies of the operating budget shall be supplied by the County Executive to the Clerk of the County Council for distribution to members of the County Council and to interested citizens. (9 Del. C. 1953, § 1132; 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 15, 25-27.)

§ 1133. Administration and enforcement of the operating budget ordinance; adoption of operating budget; allocations and allotments; approval of allocations and allotments; revisions.

(a) The adoption of the operating budget ordinance shall constitute an appropriation of the sum specified in the budget for the purpose and from the funds indicated. Such appropriation shall be considered valid only for the year for which made, and any part of such appropriation which is not encumbered or expended shall lapse at the end of the year.

(b) Following the adoption of the operating budget ordinance, the Chief Administrative Officer shall determine, with the approval of the County Executive, such allocation or allotment procedures as deemed appropriate for a proper administration of the budget. The head of each office, department, or board shall submit to the Chief Administrative Officer such work programs and requests for allocations and allotments as deemed appropriate for the most efficient and effective operation of each office, department or board.

(c) The approval of such allocations and allotments, in the amounts submitted or in amended amounts approved by the County Executive, shall constitute budgetary allocations and allotments which shall be binding upon such office, department, or board, and the Department of Administration shall not approve nor issue any requisition, purchase order, voucher, or check that is not in accordance with such allocation or allotment.

(d) The allocations and allotments provided in this section may be altered at the direction of the County Executive. The County Executive shall direct appropriate revisions in allocations and allotments to keep expenditures within the revenues received or anticipated.

(e) [Repealed.] (9 Del. C. 1953, § 1133; 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 28-31.)

§ 1134. Preparation of the capital program and the capital budget; preparation by Chief Administrative Officer; recommendation by County Executive; action by County Council.

(a) The Chief Administrative Officer shall annually prepare a capital program and a capital budget under the direction of the County Executive. In the course of the preparation of the capital program, the Chief Administrative Officer shall confer with the Department of Land Use to ascertain that the proposed capital program is in accordance with the comprehensive development plan prepared by the Department of Land Use.

(b) No later than the 1st day of April of each year, the County Executive shall recommend to the County Council, a capital program for the ensuing 6 years and a capital budget for the ensuing year. Not later than the date that the program is submitted to County Council, the County Executive shall submit it to the Department of Land Use for its review and recommendations to County Council. The County Executive shall also submit it to the Planning Board for the sole purpose of determining if it is in accordance with the comprehensive development plan.

(c) The proposed capital program, and the proposed capital budget, shall have such content and be in such form as to enable action to be taken thereupon by the County Council as required by § 1159 of this title.

(d) The County Executive, in the preparation of the capital budget, shall not include in the revenue estimates any estimated revenues to be derived from ad valorem taxation of real property within a municipality for any capital expenditure including debt service which is related to the performance by the County of a local service function which is performed by the municipality for its own residents and for which the cost is paid out of municipal revenues. The County Council, in the adoption of the capital budget by ordinance, shall not impose ad valorem taxation on real property within a municipality for the payment of the cost of any capital expenditure, including debt service, which is related to the performance by the County of a local service function which is performed by the municipality for its own residents and for which the cost is paid out of municipal revenues. The provisions of this subsection shall not be applicable to capital expenditures, including debt service, for the acquisition by the County of park and recreational facilities which are not local in nature and which serve the metropolitan area.

(e) The County Executive and the County Council, in the adoption of a capital budget by ordinance, shall uniformly impose ad valorem taxation on real property within the County for the payment of the cost of any capital expenditure, including debt service, which is not related to the performance by the County of a local service function exclusively performed by a municipality for its own residents and for which the cost is paid out of municipal revenues. (9 Del. C. 1953, § 1134; 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 32-34.)

§ 1135. Administration of the capital budget.

The Chief Administrative Officer, under the supervision of the County Executive, shall be responsible for the administration of the capital budget as adopted by ordinance. The Chief Administrative Officer shall cause each office, department or board to take necessary action to provide for the prompt and efficient execution of the capital budget. (9 Del. C. 1953, § 1135; 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 35.)

§ 1136. Fiscal year.

The fiscal year of the County shall commence on July 1 of each year and conclude upon June 30 of the following year. (9 Del. C. 1953, § 1136; 55 Del. Laws, c. 85, § 1.)

§ 1137. Encumbrance defined.

For the purpose of this subchapter, the term "encumbrance" shall mean a commitment for expenditure of an appropriation evidenced by a valid purchase order, similar document or process for the acquisition of supplies, material, work or services. (9 Del. C. 1953, § 1137; 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 36.)

§ 1138. Budgets for grants.

The County Council may accept federal, state, and private grant funds. The Chief Administrative Officer shall submit to the County Council a budget, which shall not be part of the General Operating Budget or of the Capital Budget, for the expenditure of each such grant. Approval of such a budget shall constitute an appropriation of the sum specified therein for the purpose indicated. Such appropriation shall be considered valid until the funds are expended. The Chief Administrative Officer under the supervision of the County Executive shall be responsible for the administration of grant budgets. (60 Del. Laws, c. 219, § 1; 71 Del. Laws, c. 401, §§ 15, 37.)