Delaware Code § 18-709

Registering information
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(a) It shall be the duty of the officer in charge of any state, county or municipal police department or bureau participating in the
provisions of §§ 707 and 708 of this title to register with the State Treasurer on or before the 1st day of April in each year, and to provide
the State Treasurer with the following information: the location, jurisdiction and average number of paid, full-time, sworn police officers
employed for the year ending on the previous December 31.
(b) It shall be the duty of the officer in charge of any county or municipal police/fire department or bureau participating in the provisions
of §§ 707 and 708 of this title to register with the State Board of Pension Trustees on or before April 1 in each year, and to provide the
State Board of Pension Trustees with a listing of the number of retired police officers or firefighters receiving benefits as of December
31 of the preceding year excluding those covered by the County and Municipal Police/Firefighter Pension Plan as contained in Chapter
88 of Title 11.

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