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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 

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

Complete copy of the Budget and Accounting Policy Manual .

*All files below are in (PDF) format.

Chapter Updated
Chapter 1 – Introduction 10/29/2021
Chapter 2 – Internal Controls 07/01/2017
Chapter 3 – Delaware’s Accounting Framework 10/29/2021
Chapter 4 – Budgeting 11/05/2018
Chapter 5 – Procurement 09/01/2021
Chapter 6 – Approvals 09/01/2021
Chapter 7 – Purchasing and Disbursements 09/01/2021
Chapter 8 – Merged into Chapters 5, 7, and 13 10/01/2015
Chapter 9 – Receipt of Funds 10/21/2021
Chapter 10 – Grants Management 10/29/2021
Chapter 11 – Travel Policy 09/01/2021
Chapter 12 – PCard 10/29/2021
Chapter 13 – Asset Management 10/29/2021
Chapter 14 – Payroll Compliance 10/29/2021





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