Delaware Code
Chapter 65. BUDGET AND FISCAL REGULATIONS FOR STATE AGENCIES
§ 6528. Transfer of funds.

(a) No transfer of funds from 1 item of account to another on the books of any agency shall be made without the approval of the Director of the Office of Management and Budget.
(b) No transfer of appropriated general funds from 1 item of account to another on the books of any agency shall be made without the approval of the Director of the Office of Management and Budget and the Controller General.
(c) Appropriated general funds shall remain within the department or agency to which appropriated and shall not be transferred for use by another department or agency, except as provided by law or within the provisions of subsection (d) of this section.
(d) Appropriated general funds may be transferred within a department or agency of the State, subject to the authority and limitations set forth in Part VI of this title, and the approval by the Controller General, except that approval by the Controller General is not required on transfers from the Budget Commission; provided, however, that no funds may be transferred into appropriations for “personnel costs,” “salaries” or “salaries and wages” from appropriations for nonsalary items. Funds appropriated by the Budget Appropriation Bill for “contingency funds” shall not be used for the payment of a line-item salary, except as otherwise specifically provided by law and for the sole purpose of maintaining the salary schedule set forth for school employees in Chapter 13 of Title 14.
(e) The provisions of subsection (d) of this section are waived with respect to the Department of Technology and Information. Requests from the Secretary of the Department of Technology and Information for transfer of unexpended funds appropriated to personnel costs to “contractual services — equipment rental” may be made upon approval of the Director of the Office of Management and Budget and the Controller General.
(f) In the event the appropriation set forth by the Budget Appropriation Bill to any department or agency is excessive or inadequate, the Director of the Office of Management and Budget, with concurrence of the Controller General, is authorized to transfer funds among the various departments for:

(1) Specific nonroutine requirements, which shall be documented and controlled through separate accounts within the Office of Management and Budget contingencies.
(2) Personnel costs to meet overall state personnel cost requirements. Such transfers shall be fully documented.
(3) Matching funds and public education funds where extended educational components may be administered within other departments or agencies.
(g) Agencies having appropriated special funds in § 1 of the Budget Appropriation Bill and only 1 holding account may directly deposit funds into their appropriation lines, not to exceed the total appropriation for each line contained in § 1 of the Budget Appropriation Bill. Any additional receipts must be deposited in the holding account.
(h) Transfers among the various appropriated special fund appropriation lines, excluding those in subsection (f) of this section and from a holding account into an expenditure account, require the approval of the Director of the Office of Management and Budget and Controller General.
(i) Agencies completing organization restructuring approved in § 1 of the Budget Appropriation Bill or any other legislation authorizing such organizational changes are hereby authorized to transfer funds between organizational units. These transfers shall not require the approval of the Director of the Office of Management and Budget or Controller General.
(j) All General Fund and appropriated special fund transfers requested by public education require the approval of the Director of the Office of Management and Budget and Controller General.

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