Delaware Code
Chapter 65. BUDGET AND FISCAL REGULATIONS FOR STATE AGENCIES
§ 6503. Form of estimate blanks.

(a) On or before September 1, annually, the official estimate blanks, which must be used in making the reports required by § 6502 of this title, shall be furnished by the Director of the Office of Management and Budget to each of the boards, commissions, agencies receiving or asking financial aid from the State.
(b) The estimate blanks shall be uniform and shall clearly designate the kind of information to be given thereon. They shall provide for an itemized statement of the amount of money considered necessary for the proper maintenance, extension or improvement of the agency during the ensuing fiscal year. It shall also show the actual revenues and expenses for the prior fiscal year of such reporting agency and the amounts by which the estimates for the fiscal year of the succeeding annual period are larger or smaller than the corresponding items of expenditures for the prior year, with full explanation of such changes in the estimates. All the salaries fixed by law shall be included without change in the itemized statement.
(c) The estimate blanks shall contain such other information and provide for such classification of accounts as may be justified by modern accounting practices and deemed necessary by the Director of the Office of Management and Budget to fully and clearly explain the needs and purposes of any estimated expenditure.
(d) The Director of the Office of Management and Budget shall furnish to each budget unit a complete set of forms to be used by the budget unit to present its budget. The Director of the Office of Management and Budget shall furnish instructions on the proper method of completing the forms and shall provide consultation as requested by any budget unit.

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