Delaware Code Title 29. State Government § 6531. Reimbursement for cost of goods and services provided

(a) All state agencies and departments which provide goods and services to any other state agency, state department or to any other governmental agency, person, corporation, partnership or business organization on a reimbursement basis shall be reimbursed in amounts which shall not be less than the full cost of such goods and services. If, however, the Governor, or the Governor's designate, after receiving a written request from an agency or department, shall indicate to such agency or department that such reimbursement for the full cost of goods or services provided is not in the best interest of the State, then reimbursement for the full cost of any goods or services provided shall not be required until June 30 of the next odd year. This section shall not apply to specialized transportation authorities created pursuant to Chapter 17 [repealed] of Title 2.

(b) “Full cost” is defined as purchase or out-of-pocket costs including other employment costs plus overhead costs, computed in accordance with accepted governmental accounting principles, as prescribed by the Secretary of Finance.