Delaware Code § 29-6301

Definitions
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As used in this chapter:
(1) "Agency" includes every board, department, bureau, commission, person or group of persons or other authority created and now
existing or hereafter to be created to execute, supervise, control and/or administer governmental functions under the laws of this State
or to perform such other duties as may be prescribed or to whom any moneys are appropriated under any budget appropriation act or
supplemental appropriation act or any other act which authorizes and requires any department to collect and/or use any taxes, fees,
licenses, permits or other receipts for services or otherwise for the performance of any function of or related to or supported in whole
or in part by the laws of this State, and/or created to administer any laws providing for the collection of taxes, fees, permits, licenses
or other forms of receipts from any sources whatsoever for the use of the State or any agency of the State, except the judiciary and
the courts of the State.
(2) "Anticipated expenditure" includes any items included in the budget which are estimated or proposed to be expended by any
agency at any future time.
(3) "Budget" includes the complete financial plan of the State as evidenced by all appropriations and allowances made and estimates
of revenue approved by the General Assembly, including, in addition to the general budget of appropriations adopted by the General
Assembly and approved by the Governor, all other appropriations and allowances authorized by law which have been or shall be made
to any agency of this State which is supported in whole or in part out of the revenues, taxes, licenses, fees, permits, fines and from
other sources including any agency which is empowered by statute to collect and expend revenues by the use of special funds by
whatever name known whether or not specifically appropriated by the General Assembly, and includes the budgets and the revenues
and expenditures of all agencies to which moneys are appropriated by supplementary appropriations or otherwise.
(4) "Expenditures" includes any outlay of public moneys by authority of any law of this State and includes the expenditure of any
appropriation authorized by the General Assembly of the State.
(5) "Grant-in-aid" includes an appropriation of the public money from the General Fund for a public purpose to any county,
municipality, corporation, private agency or person.

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