Del. Code tit. 9 § 744
The board of each park district shall, within the last quarter of each fiscal year, but not later than the last Tuesday in April, pass an ordinance in which the board may appropriate such sums of money as may be deemed necessary to defray all necessary expenses and liabilities of such district for the succeeding fiscal year and in such ordinance shall specify the objects and purposes for which such appropriations are made, and the amount appropriated to each. After the first 6 months of any fiscal year have elapsed the board may, by 2/3 vote, transfer from any appropriation item its anticipated unexpended funds to any other item of appropriation theretofore made, and the item to which said transfer is made may be increased to the extent of the amount so transferred.
9 Del. C. § 744