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- General Information
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Resident Curatorship Program
Delaware State Parks
Your curatorship agreement with the Delaware Division of Parks and Recreation requires you to submit annual accounts of the expenses you incur with your curatorship restoration. Your submittals will be acknowledged in writing. It is important that these accounts be submitted and acknowledged to verify that you are complying with the terms of your agreement and to provide the Department of Natural Resources and Environmental Control with a comprehensive record of the value of curatorships to the state.
You do not need to submit copies of receipts, but you should keep all receipts for possible audit by the state. Arrange your expenses chronologically throughout the calendar year. Enter the date of each expense in the first column, along with a note as to what proof you have that you paid the expense (check number, paid receipt number, etc.). In the middle column enter a brief description of the materials or services purchased. In the right column enter the amount of each expense under the appropriate subheading. The three subheadings are: Materials and Labor, which cover expenses for materials and labor which actually go into your restoration; Overhead, which covers ancillary expenses like special tools purchased for the restoration, or phone, utility, and other special fees; and Operation and Maintenance, which includes expenses you incur to maintain your curatorship property, in accordance with your agreement. Many curators keep track of their personal labor. Inasmuch as this represents value received by the state, we have included a fourth subheading, Donated Labor, for this category and it will be acknowledged. Keep an hourly tally of your personal labor. Assign it a reasonable value. Simple, unskilled work, such as hauling trash, would have a comparatively low value; semi-skilled work, such as painting, would have a higher value; specialized trade work, like hanging drywall or finish carpentry, would have the highest value. There are standard manuals to guide you in this.
Annual accounts are to be submitted as early in the following calendar year as possible. An ideal timeline would entail submission of the yearly accounts to the Resident Curatorship program coordinator in January or February for review so that we can issue a letter of receipt in time for the curator or their tax preparer to use in preparation of tax forms in time for the Federal income tax deadline in April.