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: 12/16/2024)
Questions or comments about the revised policy manual should be directed to Micheale Smith at (302) 672-5126 or Carol Pearson at (302) 672-5007.
Complete copy of the Budget and Accounting Policy Manual (Updated: 12/16/2024)
*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 | 01/03/2023 |
| Chapter 7 – Purchasing and Disbursements | 12/16/2024 |
| Chapter 8 – Merged into Chapters 5, 7, and 13 | 10/01/2015 |
| Chapter 9 – Receipt of Funds | 12/16/2024 |
| Chapter 10 – Grants Management | 09/15/2023 |
| Chapter 11 – Travel Policy | 06/13/2024 |
| Chapter 12 – PCard | 06/13/2024 |
| Chapter 13 – Asset Management | 04/17/2023 |
| Chapter 14 – Payroll Compliance | 10/29/2021 |
