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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.

Overview of Changes to the Chapters (Updated: 01/12/2026)

Questions or comments about the revised policy manual should be directed to Bryan Sullivan at (302) 672-5114 or Carol Pearson at (302) 672-5007.

Complete copy of the Budget and Accounting Policy Manual (Updated: 01/12/2026)

*All files below are in (PDF) format.

Chapter	Updated
Chapter 1 – Introduction	01/03/2023
Chapter 2 – Internal Controls	01/03/2023
Chapter 3 – Delaware’s Accounting Framework	10/29/2021
Chapter 4 – Budgeting	05/18/2022
Chapter 5 – Procurement	07/01/2024
Chapter 6 – Approvals	04/28/2025
Chapter 7 – Purchasing and Disbursements	04/28/2025
Chapter 8 – Merged into Chapters 5, 7, and 13	10/01/2015
Chapter 9 – Receipt of Funds	04/28/2025
Chapter 10 – Grants Management	09/15/2023
Chapter 11 – Travel Policy	01/12/2026
Chapter 12 – PCard	06/13/2024
Chapter 13 – Asset Management	10/14/2025
Chapter 14 – Payroll Compliance	10/29/2021