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State Accounting Manual
State of Delaware Budget and Accounting Policy Manual
… 8
11.4.2 Lodging and Meals and Incidental Expenses (M&IE) ................................................... 8
11.4.3 Miscellaneous Expenses …
Office of Management and Budget—
218 pages
4.1 MB
… Operating expenses for proprietary funds include the cost of sales and services, administrative
expenses, and depreciation on capital …
Division of Accounting2019
201 pages
2.4 MB
State Accounting Manual
Chapter 3 – Delaware’s Accounting Framework
… Accrual basis of accounting records revenues in the period in which they are earned
and become measurable; expenses …
Office of Management and Budget—
12 pages
366 KB
State Auditor Report
University of Delaware Financial Statement Audit FY25
… miscellaneous
program costs (other expenses). Salaries and wages are allocated based upon total budgeted state
funding. Benefit expenses …
Auditor of Accounts2025
17 pages
1.8 MB
Single Audit Report
Microsoft Word - FY2018 Table of Contents.docx
… Proprietary funds distinguish ope rating revenues and expenses f rom non-operating items.
Operating revenues and expenses generally …
Division of Accounting2018
300 pages
5.2 MB
Single Audit Report
Microsoft Word - FY 2019 Table of Contents.docx
… Operating expenses for proprietary funds include the cost of sales and services, administrative
expenses, and depreciation on capital …
Auditor of Accounts2019
284 pages
3.1 MB
Single Audit Report
8013.06 - Reporting Package 2020 (Single Audit SAUD [6/30/2020] (In Process))
… Proprietary funds distinguish operating revenues and expenses from non-operating items.
Operating revenues and expenses generally result from …
Division of Accounting2020
311 pages
5.5 MB
Single Audit Report
State of Delaware Fiscal Year 2021 Single Audit (Uniform Guidance)
… Distribution of Child Support — — 294,545
Miscellaneous — — 72,796
Administrative Expenses 6,277 2 33
Total Deductions 1 …
Division of Accounting2021
344 pages
4.5 MB
Single Audit Report
8013.05 - Reporting Package (Single Audit SAUD [6/30/2019] (In Process))
… Operating expenses for proprietary funds include the cost of sales and services, administrative
expenses, and depreciation on capital …
Division of Accounting2019
300 pages
4.7 MB
Single Audit Report
State of Delaware Fiscal Year 2022 Single Audit (Uniform Guidance)
… The State's total revenues for governmental activities
exceeded total expenses by $ 1.2 billion. Total expenses for …
Division of Accounting2022
380 pages
5.0 MB
Performance Audit
Capital School District Local Funds Performance Audit FY23
… current expense, debt service, tuition, and match taxes
summarized as follows.
Current Expense - Current expense tax rates are …
Auditor of Accounts2023
30 pages
5.5 MB
Annual Agency Report
DOJ HOA Ombudsperson Report 2024
… 18
Miscellaneous Issues in 2024. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Legal Developments Impacting Common Interest Communities . . . . . . . . . . . . . . . . . . . . . . . . . 21
Federal Legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
State Legislation …
Department of Education2024
45 pages
1.3 MB
State Auditor Report
Department of Insurance Improper Activities of Controller – Full Report
… A
receipt description which only states “Miscellaneous” or “Merchandise”, or only includes a vendor’s
stock or item …
Auditor of Accounts2023
16 pages
684 KB
Legislation
HB 432 w/ HA 1 — Session Law
… The Department shall retain no more than 4 percent of the Fund for expenses to administer
this section …
General Assembly2018
22 pages
260 KB
… The board shall be authorized, in its discretion, to reimburse supervisors for their
expenses, including travel expenses, necessarily …
General Assembly2020
233 pages
10.2 MB
Legislation
SB 250 — Session Law
… Unless the court orders otherwise, the party offering the testimony bears
the expense for the expert testifying.
(d …
General Assembly2026
86 pages
669 KB
Annual Agency Report
Common Interest Community Ombudsman’s 2023 Annual Report
… 20
Miscellaneous Issues in 2023 . . . . . . . . . . . . . . . . . . . . . . . . . 20
Legal Developments Impacting Common Interest Communities . . . . . . . . . . . 23
Federal Legislation and Regulation . . . . . . . . . . . . . . . . . . . . . . . . . . 23 …
Department of Education2023
56 pages
454 KB
Financial Report
FY26 Treasury State Agreement**
… 3.0 DURATION, AMENDING, TERMINATING, AND MISCELLANEOUS PROVISIONS
3.1 This Agreement shall take effect on 07/01 …
Office of Management and Budget2026
19 pages
424 KB
Performance Audit
Report Covers 4.24
… These disbursements can be made via debit card, physical check, or petty
cash for minor expenses though payments …
Auditor of Accounts2024
52 pages
6.7 MB
Financial Report
2019 Final Report
… Article VI, Expenses.
A. Expenses incurred or authorized by the committee in the carrying out of its purposes …
General Assembly2019
254 pages
7.1 MB
Financial Report
2018 Draft Report - Board of OT
… The Committee recommends that Board members be reimbursed for mileage
expenses incurred while traveling to meetings.
As a …
General Assembly2018
45 pages
1.4 MB
Legislation
HB 385 — Session Law
… Except as provided herein or otherwise by law, the Commissioner shall collect, in advance, fees, costs and
miscellaneous …
General Assembly2024
41 pages
237 KB
Operating Budget Book
FY22 Governor's Recommended Operating Budget - Human Resources
… Recommend enhancements of $25.0 ASF in Contractual Services for miscellaneous legal fees; $253.0 ASF in Contractual …
Office of Management and Budget2022
18 pages
1.5 MB
Legislation
HB 45 — Session Law
… However, a Director may be reimbursed for actual expenses incurred in the performance of his or her
duties …
General Assembly2019
66 pages
810 KB
Legislation
SB 173 w/ SA 1 — Session Law
… miscellaneous
expenses estimated to individually exceed $5,000.
5. A statement of the amount required for interest on …
General Assembly2021
32 pages
326 KB
