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.

Overview of Changes to the Chapters

Questions or comments about the revised policy manual should be directed to Cali Engelsiepen (302) 672-5109 or Carol Pearson 302-672-5007.

Complete copy of the Budget and Accounting Policy Manual.

Chapter Updated
Chapter 1 – Introduction 03/20/2019
Chapter 2 – Internal Controls 07/01/2017
Chapter 3 – Delaware’s Accounting Framework 01/14/2020
Chapter 4 – Budgeting 11/05/2018
Chapter 5 – Procurement 11/05/2018
Chapter 6 – Approvals 01/10/2020
Chapter 7 – Purchasing and Disbursements 01/16/2018
Chapter 8 – Merged into Chapters 5, 7, and 13 10/01/2015
Chapter 9 – Receipt of Funds 01/14/2020
Chapter 10 – Grants Management 09/17/2019
Chapter 11 – Travel Policy 07/24/2019
Chapter 12 – PCard 09/17/2019
Chapter 13 – Asset Management 07/01/2017
Chapter 14 – Payroll Compliance 11/12/2019