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 Jim Robinson 302-672-5013.

Complete copy of the Budget and Accounting Policy Manual.

Chapter Updated
Chapter 1 – Introduction 06/13/2014
Chapter 2 – Internal Controls 07/01/2017
Chapter 3 – Delaware’s Accounting Framework 10/10/2013
Chapter 4 – Budgeting 03/11/2016
Chapter 5 – Procurement 02/26/2016
Chapter 6 – Approvals 11/01/2017
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 07/14/2016
Chapter 10 – Grants Management 06/02/2016
Chapter 11 – Travel Policy 02/26/2016
Chapter 12 – PCard 07/02/2018
Chapter 13 – Asset Management 07/01/2017
Chapter 14 – Payroll Compliance 07/02/2018