(a) The fiscal year of the governing body of each county shall begin on July 1 of each calendar year and end on June 30 of the succeeding calendar year.
(b) All county departments, bureaus, divisions, offices, boards, commissions, and other agencies, supported entirely or in part by the governing body of any county, shall have the same fiscal year as that of the governing body.
Structure Delaware Code
Chapter 3. COUNTY GOVERNMENTS GENERALLY
Subchapter II. County Governments
§ 330. General powers and duties.
§ 331. Tie vote in election; appointment by Governor.
§ 334. Organization meeting; election of president.
§ 340. Attorneys for governing body.
§ 341. Bailiffs to governing body; constables.
§ 342. Fiscal year for counties and county agencies.
§ 343. Form of accounts and warrants.
§ 344. Rejection and forfeiture of assigned claims.
§ 345. Dealing in county warrants by elected officials.
§ 346. Gifts or rebates; penalty.
§ 347. Investigation; power to compel attendance of witnesses and to administer oaths.
§ 348. Annual audit; qualifications and selection of auditors.