Delaware Code Title 29. State Government § 6334. Contents of budget plan to be submitted upon completion of review; zero-based budgeting

(1) A statement of the revenues and expenditures for the preceding fiscal year, classified and itemized in accordance with the official budget classification;

(2) A statement of the classified sources of state taxes and other state revenues, together with total amount of revenue derived from each source during the preceding annual period;

(3) A statement setting forth the total funds required to meet the budget for the ensuing fiscal year, together with any proposed plan for financing these requirements and measures, if any, which the Governor may deem necessary or advisable in relation to state revenue;

(4) Such other statements or data as the Governor may think are necessary for a thorough understanding of the State's financial condition and requirements.

(1) The designation of appropriate budget units within all agencies of the State. Such budget units shall consist of a limited coherent group of closely related activities and services falling within a single, currently established agency of the State.

(2) The designation of various alternate levels of activity or service within each budget unit. Each service or activity level shall specify: The proposed expenditure necessary to operate at that level; a concise description of the services or functions to be provided; indicators of quantity and quality of performance of these services or functions and the number, classes and dollar amounts of employees required. Alternative levels of activity or service may vary the quality, the quantity or propose an alternative method of providing a given level or service. At minimum, each budget unit shall indicate at least two activity or service levels. Additional activity or service levels may be proposed if deemed appropriate.