Negative balance prohibited [Effective July 1, 2027].

Del. Code tit. 15, § 8031A
in effect
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No report submitted under § 8030 or § 8031 of this title may contain a negative ending balance. “Ending balance” means the ending balance from the last reporting period and total receipts from the current reporting period minus total expenditures from the current reporting period. A report containing a negative balance is incomplete and may be considered tardy under § 8044 of this title.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title15/c080/sc04/index.htmlFetched: 10/4/2026

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