IV. BUDGETING

… STATE OF DELAWARE Office of Management and Budget BUDGET AND ACCOUNTING POLICY Payroll Compliance Chapter 14 – Payroll Compliance v.1.6.doc Page 1 of 8 Table of Contents: Chap …

… ....................................................8 STATE OF DELAWARE Office of Management and Budget BUDGET AND ACCOUNTING POLICY Payroll Compliance Chapter 14 – Payroll Compliance v.1.6.doc Page 2 of 8 Chapter 14 – Payroll Com …

… ounded in strong policy with appropriate focus on regulatory requirements and internal controls. The Division of Accounting (DOA) Payroll Compliance Group (PCG) provides information and guidance to State Organizations on proper administratio …

… oll authorization process, refer to the PCG Payroll Policy: Payroll Expenditure Authorization (PCG-PRAUTH): https://accounting.delaware.gov/payroll_comp/policies.shtml Organizations are required maintain and enforce effective internal con …

… wide Technologies (PHRST) system for that pay period. STATE OF DELAWARE Office of Management and Budget BUDGET AND ACCOUNTING POLICY Payroll Compliance Chapter 14 – Payroll Compliance v.1.6.doc Page 3 of 8 At a minimum, the follow …

… y of Finance, approves and processes the Payroll Journal for the State through the State’s financial management and accounting system prior to the pay date on a biweekly basis with the expectation that Organizations follow the aforementioned la …

… ure cards any time new School Boards are organized. STATE OF DELAWARE Office of Management and Budget BUDGET AND ACCOUNTING POLICY Payroll Compliance Chapter 14 – Payroll Compliance v.1.6.doc Page 4 of 8 Payroll Authorized Signa …

… e 4 of 8 Payroll Authorized Signature Cards are located on the DOA’s website: https://accounting.delaware.gov/payroll_comp/policies.shtml . 14.3.1 Future Expenditures Considerations Any State Organizatio …