Del. Code tit. 19 § 3132
If § 303(a)(5) of Title III of the federal Social Security Act [ 42 U.S.C. § 503(a)(5) ] and § 3304(a)(4) of the Internal Revenue Code [ 26 U.S.C. § 3304(a)(4) ] are amended by the Congress of the United States to permit the Department to use, in financing administrative expenditures incurred in carrying out its employment security functions, some part of the moneys collected or to be collected under this part in partial or complete substitution for grants under Title III of the federal Social Security Act [ 42 U.S.C. § 501 et seq.], there shall be available to the Department without further appropriation or legislation such portion of the moneys collected or to be collected under this part, as the Department finds necessary for effective administration of this part. In no event shall the funds expended by the Department under this provision in any year be in excess of two tenths of 1 percent of the payrolls of employers subject to assessments collected under this part for the previous fiscal year. Such amount shall be determined annually by the Department in conjunction with the Secretary of Finance and shall be transferred to the Administration Fund. Any unexpended portion of this annual allocation shall revert to the Unemployment Compensation Reserve Fund.
19 Del. C. § 3132