15 Del. C. § 8031A: Negative balance prohibited [Effective July 1, 2027].

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.