Delaware General Assembly



Be it enacted by the General Assembly of the State of Delaware:

Section 1. Title 29, Section 6103, Delaware Code, is hereby amended by striking out the comma following the words "Auditor of Accounts" as they appear therein, and by inserting in lieu thereof the words "and Budget Director,"

Section 2. Title 29, Section 6301, Delaware Code, is amended by striking out the phrase "Commission means Budget Commission;" as it appears therein.

Section 3. Title 29, Delaware Code, is amended by repealing and striking out Sections 6312, 6313, 6316, 6317, and 6319 thereof, and by enacting and inserting in lieu thereof new sections to read as follows:

§ 6312. Organization; powers and duties

(a) The Governor shall be the chairman of the Budget Commission. The Budget Commission shall meet at least once every three months for the purpose of reviewing anticipated expenditures and revenues, and the fiscal affairs of the agencies of this State whose support or maintenance in whole or in part is provided for in the budget as defined in this chapter.

(b) The Budget Commission shall advise the Governor and the Budget Director concerning all of the powers and duties vested in the office of the Budget Director, specifically including the preparation of the proposed budget as set forth in Sections 6333 and 6334 of this title.

§ 6316. Budget Director and employees

(a) There shall be a Budget Director of the State of Delaware, to be appointed by and to serve at the pleasure of the Governor, with the advice and consent of the Senate. The Budget Director shall be paid a salary established by the Governor within the limitation of the funds appropriated therefor. The Budget Director shall give bond with sufficient surety in the sum of $50,000, to be approved by the Governor. The cost of the bond shall be paid out of the appropriation for maintenance of the office of Budget Director.

(b) The Budget Director is authorized to employ such certified public accountants and other employees as may be required to carry out the duties of this office, and to fix the salaries of such employees within the limitations of the funds appropriated therefor.

Sections 4. Chapter 63, exclusive of Sections 6311, 6312 and 6313, and Chapter 65, Title 29, Delaware Code, and all other acts of the General Assembly are amended by striking out the words "Budget Commission," and "State Budget Commission" and the word "Commission" where it means "Budget Commission," and inserting in lieu thereof the words "Budget Director."

Section 5. Title 29, Sections 2708, 6511 to 6528 inclusive, 6702 and 6703, Delaware Code, are hereby amended by striking out the words "Auditor" and "Auditor of Accounts" as they appear therein, and by inserting in lieu thereof the words "Budget Director."

Section 6. Title 29, Section 6335, Delaware Code, is amended by inserting the words, "duplicated or otherwise mechanically reproduced" immediately following the word "printed" as it appears in said section.

Section 7. Title 29, Sections 6509 and 6510, Delaware Code, is hereby amended by inserting the words "Chapter 29 and" immediately prior to the words "Chapter 63," as they appear therein.

Section 8. Title 29, Delaware Code, is hereby amended by adding a new section thereto to read as follows:

§ 6529. Control of agency expenditures

The Budget Director is hereby empowered and directed to exercise, subject to the approval of the Governor, such control over the monthly and/or quarterly rates of agency expenditures of funds appropriated to such agency as he may deem necessary to assure the effective and continuous operation of the various agencies during the fiscal year, and the Budget Director is empowered and directed to reject all bills, statements, accounts, and demands against the State which do not conform with such controls as are adopted by the Budget Director.

Section 9. Chapter 29, Title 29, Delaware Code, is hereby amended by repealing Section 2906 thereof, and by adding thereto new sections to read as follows:

§ 2906. Duties of the Auditor of Accounts

The Auditor of Accounts shall conduct post-audits of the financial transactions of all State agencies. In so far as possible such audits shall be made annually, and in any event annual audits shall be made with respect to the Office of the State Treasurer, the Office of the State Tax Commissioner and all agencies collecting State revenues of $500,000 or more each year or expending State funds of $500,000 or more each year.

§ 2907. Scope of audits

(a) The audits shall be sufficiently comprehensive to provide assurance that reasonable efforts have been made to collect all monies due the State; that all monies collected or received by any employee or official have been deposited to the credit of the State; and that all expenditures have been legal and proper and made only for the purposes contemplated in the appropriation acts.

(b) The audits shall be made in conformity with generally accepted auditing principles and practices.

§ 2908. Clerical and professional assistance

(a) Subject to appropriation limitations the Auditor may:

(1) Employ such qualified office personnel and trained and experienced field personnel as are required to carry out his duties; and

(2) Engage the services of public accountants to make audits of selected agencies.

(b) If public accountants are hired, the individual or firm hired must be licensed to practice as a Certified Public Accountant within the State.

§ 2909. Audit reports

(a) The Auditor of Accounts shall file written reports covering his post-audits with the State agency concerned, the Governor, the General Assembly, the Attorney General and the Budget Director; and, if he deems necessary, the Auditor may present special reports to the General Assembly for consideration and action.

(b) The audit reports shall set forth:

(1) Whether all expenditures have been for the purpose authorized in the appropriations therefor;

(2) Whether all receipts have been accounted for and paid into the State Treasury as required by law;

(3) All illegal and unbusiness-like practices;

(4) Recommendations for greater simplicity, accuracy, efficiency and economy; and

(5) Such data, information and recommendations as the Auditor of Accounts may deem advisable and necessary.

Section 10. All the rights, powers and duties heretofore imposed upon and vested in the Auditor of Accounts, the Budget Commission and other agencies of the State relative to pre-auditing, authorization of payments, control of receipts and other related matters are hereby transferred to and conferred upon the Budget Director.

Section 11. All the rights, powers and duties relative to post-auditing, fiscal investigations, and preparation and submission of audit reports heretofore imposed upon and vested in the Budget Commission are hereby transferred to and conferred upon the Auditor of Accounts.

Section 12. The head of any State agency whose functions, powers, and duties are by this Act assigned and transferred to another State agency shall transfer and deliver to such other State agency all contracts, books, maps, plans, papers, records, equipment and property of every description under his jurisdiction or control necessary to the exercise of such functions, powers and duties, and shall also transfer thereto any or all employees engaged in the exercise of such functions, powers or duties. The head of such other State agency to which such assignment or transfer is made is hereby authorized to take possession of said property, and shall take charge of said employees and shall employ them in the exercise of their respective functions, powers and duties transferred as aforesaid, without reduction of compensation, subject, however, to change or termination of employment or compensation as may be otherwise provided by law.

Section 13. Any unexpended balances of appropriations made to any State agency for the purposes of any of its functions, powers or duties which are transferred by this Act to the Budget Director or the Auditor of Accounts shall be transferred at the time the respective functions, powers or duties are taken over by them, to the Budget Director and the Auditor of Accounts, respectively, on the order of the Governor.

Section 14. This Act shall become effective immediately except that the transfer of functions shall not be made until such times as shall be determined by the Governor and certified to the Secretary of State. All provisions of this Act shall become effective no later than July 1, 1964.

Approved May 20, 1963.

NOTE: Section 10 appears as a note under § 6316, Title 29, Delaware Code; Section 11 appears as a note under § 2906, Title 29, Delaware Code; Sections 12 and 13 appear as a note under § 6316, 2906, Title 29, Delaware Code.