Delaware Code
Subchapter III. Budgeting
§ 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.

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Structure Delaware Code

Delaware Code

Title 9 - Counties

Chapter 11. COUNTY EXECUTIVE AND COUNTY COUNCIL

Subchapter III. Budgeting

§ 1125. Local service functions; New Castle County property tax rates in municipalities.

§ 1126. Local service functions; calculation of net county LSF cost and individual LSF tax rates.

§ 1127. Local service functions; change in degree of performance; notice requirements.

§ 1128. Local service functions; determining the New Castle County service percentage and credit percentage.

§ 1129. Local service functions; Local Service Function Review Committee.

§ 1131. Separate budgeting for local service functions performed by the County.

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

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

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

§ 1135. Administration of the capital budget.

§ 1136. Fiscal year.

§ 1137. Encumbrance defined.

§ 1138. Budgets for grants.