Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 342 — Fiscal year for counties and county agencies
(a)
The fiscal year of the governing body of each county shall begin on July 1 of each calendar year and end on June 30 of the succeeding calendar year.
(b)
All county departments, bureaus, divisions, offices, boards, commissions, and other agencies, supported entirely or in part by the governing body of any county, shall have the same fiscal year as that of the governing body.
Source: official text