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 Nancy Dellis (302) 672-5018 or John Nauman (302) 672-5129.

Complete copy of the Budget and Accounting Policy Manual.

Chapter Updated
Chapter 1 – Introduction 06/13/2014
Chapter 2 – Internal Controls 07/06/2015
Chapter 3 – Delaware’s Accounting Framework 10/10/2013
Chapter 4 – Budgeting 03/11/2016
Chapter 5 – Procurement 02/26/2016
Chapter 6 – Approvals 07/06/2015
Chapter 7 – Purchasing and Disbursements 02/15/2017
Chapter 8 – Merged into Chapters 5, 7, and 13 10/01/2015
Chapter 9 – Receipt of Funds 07/14/2016
Chapter 10 – Grants Management 06/02/2016
Chapter 11 – Travel Policy 02/26/2016
Chapter 12 – PCard 08/29/2016
Chapter 13 – Asset Management 10/01/2015
Chapter 14 – Payroll Compliance 02/26/2016