(a) It shall be unlawful for any agency to create any indebtedness or incur any obligation for personal services, work or labor or for property, materials or supplies, except by written, printed or electronic requisition or order according to the form or format prescribed by the accounting manual unless specifically exempted therein and bearing the approval or approvals as prescribed by the accounting manual.
(b) The Secretary of Finance shall prepare the form of such orders or requisitions and shall provide a space or means to affix the approval or approvals necessary.
(c) It shall be a breach of duty for any officer to approve any order or requisition in blank and a violation of this subsection shall be a cause for removal from office.
(d) Whenever any agency shall make any order or requisition, such transaction shall be transmitted to the Division of Accounting as prescribed by the accounting manual.
(e) This section shall not apply to the Governor of this State nor to any judiciary department thereof.
Structure Delaware Code
Chapter 65. BUDGET AND FISCAL REGULATIONS FOR STATE AGENCIES
§ 6502. Annual estimates of expenditures.
§ 6503. Form of estimate blanks.
§ 6504. Accounting of receipts and expenditures.
§ 6505. Payment of appropriations; limitations.
§ 6506. Limitation of expenditures to appropriations.
§ 6509. Agency records, open to audit.
§ 6510. Interference with audit; penalty.
§ 6512. Order or requisition; necessity; form; approval; duplicates.
§ 6514. Method of presenting form of indebtedness; exceptions.
§ 6515. Approval of bills or statements of account; voucher or warrant for payment.
§ 6516. Payment of bills or statements of account.
§ 6517. Secretary of Finance to safeguard and systematize expenditure.
§ 6518. Examination of bills and accounts by Secretary of Finance; grounds for disapproval.
§ 6519. Expenditures not to exceed appropriations.
§ 6519A. Expenditures to firms that discriminate on basis of sex prohibited.
§ 6520. Advances to agencies; regulation and security.
§ 6521. Use of unexpended appropriations to meet unpaid requisitions.
§ 6522. Disposal of spoiled checks.
§ 6523. Accounting of receipts, expenditures and property; access to books and records.
§ 6524. Statement of property under agency control.
§ 6527. Delinquencies to be reported by Secretary of Finance.
§ 6529. Control of agency expenditures.
§ 6530. Other employment costs (fringe benefits).
§ 6531. Reimbursement for cost of goods and services provided.