Delaware Code § 9-1122

County executive restructuring power
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The County Executive of New Castle County shall have the power to merge, establish, rename, and modify departments, boards,
agencies, commissions, and offices of the county and may prescribe the functions and management systems of all departments, boards,
agencies, commissions and offices of the county, subject to approval of County Council. The authority granted pursuant to this section
shall supersede any conflicting provisions within this title.

Budgeting
I Local Service Functions (83 Del. Laws, c. 7, § 2.)

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