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: 01/12/2023)

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  (Updated: 01/12/2023)

*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 01/12/2023
Chapter 6 – Approvals 01/03/2023
Chapter 7 – Purchasing and Disbursements 01/03/2023
Chapter 8 – Merged into Chapters 5, 7, and 13 10/01/2015
Chapter 9 – Receipt of Funds 04/13/2022
Chapter 10 – Grants Management 01/03/2023
Chapter 11 – Travel Policy 01/03/2023
Chapter 12 – PCard 01/03/2023
Chapter 13 – Asset Management 01/03/2023
Chapter 14 – Payroll Compliance 10/29/2021





+