Delaware Code Title 29 Sec. 6340 – Other employment costs (fringe benefits)
(a) There shall be included, immediately following the lines for items which provide for salaries or wages of state employees in any department, division or agency budget, appropriation or supplementary appropriation request or bill, a separate line or item covering other employment costs (fringe benefits) related to such salaries or wages. No appropriation for such other employment costs shall be used or transferred to or for any other purpose.
Terms Used In Delaware Code Title 29 Sec. 6340
- 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. See Delaware Code Title 29 Sec. 6301
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- 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. See Delaware Code Title 29 Sec. 6301
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) Other employment costs shall include such costs to the State as federal insurance contributions (Social Security), state retirement plans (employees’ pensions), health-care insurance (Blue Cross and Blue Shield), workers’ compensation, unemployment insurance and such other fringe benefit plans as may be provided.
(c) Each year, on or before August 1:
(1) The Secretary of Finance shall determine the appropriate rate factor on an average or actual basis for each of the state benefit plans, excluding unemployment insurance; and
(2) The Secretary of Labor shall determine on an average actual, or historical basis, the appropriate rate factor for each state agency, other than the University of Delaware, and the distribution of that rate to each fund pertaining thereto for unemployment insurance and shall prescribe the appropriate procedure for reimbursement thereof; in order that the Director of the Office of Management and Budget may advise each state agency how it shall provide for such other employment costs in their respective budget requests for the ensuing year.
(d) Any department or agency employing personnel who are paid from federal funds or from capital improvement debt appropriations shall pay to the Treasurer of the State from such funds an amount based upon the rate factor for each of the state fringe benefit plans established under subsection (c) of this section applicable to salaries and wages paid to employees from such special funds.
(e) The University of Delaware shall, on a regularly scheduled basis as determined by the Secretary of Finance, pay to the State Treasurer, at a rate determined under this section or otherwise by the Secretary of Finance, such amounts as are necessary to reimburse the State for fringe benefit costs applicable to salaries and wages paid to employees of the University as the term “employee” is defined in §§ 5501(f) and 5505 of this title, or any other fringe benefit costs applicable to the University.
(f) Each state agency, other than the University of Delaware, liable for reimbursement payments in lieu of assessments in accordance with § 3345(c)(2) of Title 19, shall be required to reimburse the Department of Labor for all unemployment insurance reimbursements disbursed by the Department of Labor which arise out of unemployment insurance claims filed by and paid to an employee of such state agency. Such reimbursement shall be made according to the rate factor and distribution according to agency funds as shall be prescribed by the Secretary of Labor.
(g) In the event any department or agency overpays or has overpaid any fringe benefit costs to the State Treasurer in accordance with subsection (d) of this section, the amount of such overpayment shall be refunded by the State Treasurer, upon certification of the Secretary of Finance.
(h) Other employment costs are reflected within each agency budget for the current fiscal year. These other employment costs shall be calculated and charged to the appropriate funds as determined by the covered payroll and credited to the respective payee funds.
(i) The State Treasurer is hereby directed to collect on each pay cycle all the other employment costs from all funds.
29 Del. C. 1953, § ?6340; 58 Del. Laws, c. 579, § ?1; 61 Del. Laws, c. 161, § ?1; 63 Del. Laws, c. 391, §§ ?1-4; 67 Del. Laws, c. 281, § ?53; 73 Del. Laws, c. 310, § ?22; 73 Del. Laws, c. 312, § ?245; 75 Del. Laws, c. 88, § ?21(13); 79 Del. Laws, c. 174, § ?1;