Changes to the Budget and Accounting Policy Manual

… ipt of State funds or property, may be required to make restitution to the State. Due to the wide array of variable criteria that can apply to each case, the proper handling of the restitution must be addressed on a case-by-case basis. …

… manage anticipated revenues and expenditures. GAAP standards are used to establish measurement and classification criteria for meaningful financial reporting. Each year, Delaware prepares the Comprehensive Annual Financial Report (CAFR) …

… manage anticipated revenues and expenditures. GAAP standards are used to establish measurement and classification criteria for meaningful financial reporting. Each year, the State prepares the Comprehensive Annual Financial Report (CAFR …

… ware Public Integrity Commission (DEPIC). Chapter 6 – Approvals 2/27/2019 6 6.7(E) 20 Factor Test – provides 20 criteria to determine if the employer has the right to control. This test is included in the Budget and Accounting Policy …

… nd Accounting Policy Manual Errata Page 114 of 204 9/13/2018 5 5.8.1 5.8.1 Lease/Purchase Criteria Organizations may not procure independent 3rd party financing arrangements. The Master Municipal Lease Purc …

… t claim vouchers relating to IT purchases are to be sent to DTI for review and approval if it meets the following criteria:  IT-related goods, including network and data cabling-related purchases, and services with a value over $10,000 …

… ative expenditures to all vendors involved in the project are tracked and documented if the expenditures meet the criteria for construction items. Paid contract labor, material, and overhead costs of a construction project must be track …

… ative expenditures to all vendors involved in the project are tracked and documented if the expenditures meet the criteria for construction items. Expenditures should be recorded to the following accounts: • 55007 Construction/Build …