Beginning in October 2018, the Department held public meetings and engaged stakeholders in discussions around meeting the requirements of SB 172. Since that time the Department worked with the Office of Management and Budget, Department of Finance and districts and charter schools to develop a statewide framework for consistent financial coding practices in public education. Effective July 1, 2019, the Department released the Financial Coding Guidance which provides guidance to districts and charter schools on standardized financial coding within the State’s accounting system. As of that date, the guidance included school codes, appropriations and account codes. Since that time the Department worked with stakeholders and completed a review of statewide revenue codes, to ensure the use of standardized revenue codes effective July 1, 2020.

The Department is continuing to working towards more automated financial reporting processes, that will include increased transparency with a more granular level of detail by December 2020. Stay tuned!

DE Educational Statistics Reports

Delaware Open Checkbook

Delaware Report Card

District/Charter Budgets

Education Budget

National Center for Education Statistics (NCES), Financial Accounting for Local and State School Systems

State Budget and Accounting Manual

State Employee Credit Card Transactions

Financial Coding Guidance

FSF Account Codes Guidance

FSF Account Codes Presentation

FSF Appropriation Ranges & Ledger Groups

FSF Revenue Code Guidance (eff. 7/1/2020)

FSF School Codes

Announcement - October 2018 Public Meeting

Senate Bill 172 Public Meeting Presentation - October 2018

Senate Bill 172 Written Submissions to the Department

Senate Bill 172 Public Comment Summary

Senate Bill 172 Legislation

December 2018 Memo to Education Committee Chairs regarding SB172 Statewide Approach

Senate Bill 172 Public Meeting October 23, 2019 Presentation