Chapter 1 – Introduction

… STATE OF DELAWARE BUDGET AND ACCOUNTING POLICY Office of Management and Budget Introduction Chapter 1 – Introduction v.3.2 Page 1 of 7 Table of C …

… ................................................................................................ 2 1.1 The Budget and Accounting Policy Manual ........................................................................... 2 1.2 Constituents and User …

… es .................................................................................... 3 1.5 The Role of Responsible Accounting ...................................................................................... 4 1.5.1 Accountability ....... …

… ............................................................. 5 1.6.2 The Department of Finance (DOF) and Division of Accounting (DOA) ........................ 6 1.6.3 The Office of the State Treasurer (OST)....................................... …

… .................................................................................... 7 STATE OF DELAWARE BUDGET AND ACCOUNTING POLICY Office of Management and Budget Introduction Chapter 1 – Introduction v.3.2 Page 2 of 7 Chapter …

… nalism and performance in its management of the State’s finances and resources. The State has created this Budget and Accounting Policy Manual (the Manual) to consolidate into one repository the policies and best practices the State follows to ma …

… ain integrity and efficiency as it conducts its business on behalf of the public interest. 1.1 The Budget and Accounting Policy Manual The State of Delaware’s Budget and Accounting Policy Manual sets forth the general budgeting and a …

… alf of the public interest. 1.1 The Budget and Accounting Policy Manual The State of Delaware’s Budget and Accounting Policy Manual sets forth the general budgeting and accounting policies, rules, regulations, and guidelines for use by …