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In 1931, a Board of Budget Directors was created to consist of three members appointed by the Governor, one of whom was the Secretary of State. The board served during the term of the governor and at the pleasure of the governor. It was the duty of this board to receive and review requests for state financial aid from state department, bureaus, divisions, officers, boards, commission, institutions and other agencies. The board was authorized to revise, by increasing or decreasing, any estimate submitted to it, except those of the Judiciary and the General Assembly. Following its review the board submitted to the governor an itemized plan for the proposed expenditures of each applicant, and the proposed budget for the year.
The “Permanent Budget Commission Act of 1939” established a Budget Commission consisting of the Governor, the Auditor of Accounts, the State Treasurer, and the State Tax Commissioner with the Governor serving as chairman. This same act abolished the Board of Directors, transferring all its powers and duties to the Budget Commission. The Commission met at least once every month during term of office to review anticipated expenditures and the fiscal affairs of the state agencies supported or maintained with commission funds. The commission was empowered and directed to employ accountants to audit, inspect, and examine any state agency’s accounts in supervising the budget; to prescribe the form in which agencies submitted estimates of anticipated expenditures; to report financial mismanagement to the General Assembly and the Attorney General; to recommend improvements and control of the fiscal practices and the adoption of a state fiscal policy; and to consider and approve or disapprove transfers between appropriations contained in the budget.1
In 1941, the Secretary of State became one of the Budget Commissioners.2 A Budget Director was appointed by the Governor, with the advise and consent of the Senate, in 1963 to take over some powers and duties of the Auditor of Accounts, and the Budget Commission was slightly reorganized.3 Powers and duties of the Director include auditing , inspecting and examining the accounts and affairs of the records of any agency of this state for the supervision of the budget; and designing and installing accounting systems and procedures for any state agency desiring to efficiently run their fiscal affairs. All agencies submit, in a form specified by the Director, estimates showing the amounts and purposes of all anticipated expenditures. Upon request, the Secretary of Finance, Auditor of Accounts, and most state agencies are required to submit fiscal reports, statements of balances on hand, estimates of receipts, or any information pertinent to their fiscal affairs to the Budget Director. The office does not have the authority to investigate or require reports from the judiciary or form any local or special school district respecting locally raised (non-state) revenues, from any fire company, Layton Home for Aged Colored, Palmer Home, or concerning the burial of indigent veterans, or from Kent and Sussex Fair Association, the Libraries of Municipalities, the Historical Society of Delaware, the American Legion, the United Spanish War Veterans, the Veterans of Foreign Wars, or from other similar institutions not directly under the jurisdiction of the administrative or executive authority of this state.4

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In 1963, the Permanent Budget Commission which met monthly, was replaced with a new Budget Commission, still in existence today, which only meets once every three months. This Budget Commission, being composed of the Governor, the Secretary of State, the Auditor of Accounts, the State Treasurer, and the Secretary of Finance, advises the Governor and Budget Director concerning all of the powers and duties vested in the office of the Director, specifically including the preparation of the proposed budget. The Commission meets at least once every three months for the purpose of reviewing anticipated expenditures and revenues and the fiscal affairs of the agencies of the state. Upon the completion of the review and revision of estimates of all agencies of the state, the Budget Director shall submit to the Governor an itemized plan for the proposed expenditures of each agency of the state, classified by function and character, and of the estimated revenues and expenditures of each fiscal year.5
In 1970, the Budget Director lost part of his responsibilities to the Secretary of Finance. Also in 1970, the State Tax Commissioner ceased to be a member of the Budget Commission as his office was abolished.6 Composition of the Budget Commission changed in 1974 to consist of the Governor, the Secretary of State, the Auditor of Accounts, the State Treasurer, and the Secretary of Finance.7 In 1985, the Auditor of Accounts was removed from and the Lieutenant Governor added to the Budget Commission which presently consists of the Governor, the Lieutenant Governor, the Secretary of State, the State Treasurer, and the Secretary of Finance.8
In 1993, responsibility for the development of the State’s Annual Bond Bill was transferred from the Delaware Development Office to the Budget Office.9
On July 1, 2000 the Statistical Analysis Center was moved from the Delaware Justice Information System (RG 1923) to the Budget Office. 10

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1 42 D.L., ch. 204.

2 43 D.L., ch. 284.

3 54 D.L., ch. 39.

4 DC 1953, ch. 63.

5 DC 1953, ch. 63.

6 57 D.L., ch. 549, 582.

7 59 D.L., ch. 378.

8 65 D.L., ch. 219.

9 69 D.L., ch. 10

10 72 D.L., ch. 395
September 13, 1988; February 1, 1989; June 20, 2001

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