Delaware Code
Chapter 105. THE DELAWARE GOVERNMENTAL ACCOUNTABILITY ACT
§ 10502. Purpose.

(a) The General Assembly believes that it is desirable to gather additional program information in order to make better informed policy decisions on statewide programs and services.
(b) The General Assembly further believes that the development of performance measures and standards for governmental programs will result in a more efficient and effective allocation and utilization of state resources.
(c) The purpose of this chapter shall be to enable the Director of the Office of Management and Budget to assist the General Assembly in reviewing the appropriate information and documentation by agencies and the budget office for distribution to the Joint Finance Committee.
(d) The Director of the Office of Management and Budget and the Controller General shall work in concert to revise budget documents to include the following:

(1) A comprehensive mission statement inclusive of the major functions and operations of the agency;
(2) A performance measure for each Internal Program Unit;
(3) An organizational chart for each department;
(4) A section in the budget book detailing an agency's background and accomplishments; and
(5) A section in the budget book describing the link between the proposed allocation of services and what programs and/or services the agency will be able to accomplish.