State Budget Sources
An Annotated Guide to State Budgets, Financial Reports, and Fiscal Analyses

Delaware

This information is an updated excerpt from State Budget Sources: An Annotated Guide to State Budgets, Financial Reports, and Fiscal Analyses, a resource published by the Volcker Alliance designed to help public officials, policy advocates, journalists, academics, and concerned citizens fully understand the critical fiscal decisions that governors and legislators must make. The guide includes links to budgets for this state as well as legislative analyses of budget bills and treasurers’ or comptrollers’ monthly state cash-flow statements; capital spending plans; reports on public-worker pension funding and returns; and reports by local and national fiscal research organizations, bond rating firms, and associations of state fiscal and finance officials.

Executive and Other Constitutional Finance Offices

Governor’s Office

https://governor.delaware.gov/

Office of Management and Budget

Budget documents and process information.

http://omb.delaware.gov

Department of Finance

Revenue, accounting, and financial reporting information.

http://finance.delaware.gov

Department of Finance: Comprehensive Annual Financial Reports

http://accounting.delaware.gov/cafrdefault.shtml

Transparency Resources

State spending, contracts, checkbook, budgets, and tax expenditure reports.

http://delaware.gov/topics/transparency

Economic and Financial Advisory Council

Revenue and expenditure forecasts.

http://finance.delaware.gov/publications/DEFAC.shtml

Legislative Offices and Other Resources

State Auditor

An elected position, the state auditor serves as Delaware’s fiscal watchdog.

http://auditor.delaware.gov/

Delaware General Assembly

http://legis.delaware.gov/

Office of the Controller General

Part of the Legislative Council, which consists of House and Senate leadership, with a staff that provides legislative information to the public and gives technical support to the General Assembly. The Controller General provides analysis on the operating budget to the Joint Finance Committee and analysis on the capital budget to the Joint Legislative Committee on the Capital Improvement Program. Site offers bill tracking.

https://legis.delaware.gov/Offices/ControllerGeneral

Nongovernmental Organizations

Caesar Rodney Institute

Analysis of tax and fiscal matters; part of the State Policy Network of state-focused, free market-oriented think tanks.

http://www.caesarrodney.org

Delaware Public Policy Institute

An affiliate of the Delaware Chamber of Commerce, focused on business and reports on budget issues.

http://www1.udel.edu/ChoicesforDelaware/