Office of Management and Budget : Budget Development, Planning and Administration

Budget and Accounting Policy

Budget and Accounting Policy Manual

This revised Budget and Accounting Policy Manual consists of thirteen chapters and focuses on statewide budget and accounting policies. Step by step instructions for processing transactions (and associated requirements) are now found in First State Financials training materials. Policies have been revised where necessary.

For an overview of changes to the Chapters, please click here.

Questions or comments about the revised policy manual should be directed to Ann Morgan (302) 672-5503, ann.morgan@state.de.us or John Nauman (302) 672-5129, john.nauman@state.de.us.

The links to the chapters of the revised Budget and Accounting Policy Manual are below:

Chapter	Updated
Chapter 1 - Introduction	07/13/2010
Chapter 2 - Internal Controls	08/05/2011
Chapter 3 - Delaware’s Accounting Framework	07/13/2010
Chapter 4 - Budgeting	07/13/2010
Chapter 5 - Procurement	10/05/2011
Chapter 6 - Approvals	10/11/2011
Chapter 7 - Purchasing and Disbursements	10/11/2011
Chapter 8 - Miscellaneous Purchasing Requirements	10/11/2011
Chapter 9 - Receipt of Funds	07/13/2010
Chapter 10 - Grants Management	02/10/2011
Chapter 11 - Travel Policy	10/11/2011
Chapter 12 - SuperCard	10/11/2011
Chapter 13 - Asset Management	11/08/2010

Last Updated: Wednesday December 28 2011