Delaware.gov logo

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: 06/15/2022)

Questions or comments about the revised policy manual should be directed to Nancy Dellis at (302) 672-5144 or Carol Pearson at (302) 672-5007.

Complete copy of the Budget and Accounting Policy Manual  (Updated: 06/15/2022)

*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 05/18/2022
Chapter 5 – Procurement 03/16/2022
Chapter 6 – Approvals 09/01/2021
Chapter 7 – Purchasing and Disbursements 03/16/2022
Chapter 8 – Merged into Chapters 5, 7, and 13 10/01/2015
Chapter 9 – Receipt of Funds 04/13/2022
Chapter 10 – Grants Management 10/29/2021
Chapter 11 – Travel Policy 09/01/2021
Chapter 12 – PCard 06/15/2022
Chapter 13 – Asset Management 06/15/2022
Chapter 14 – Payroll Compliance 10/29/2021





+