The Office of the Comptroller defines policy as rules or guidelines for departments issued by the Comptroller, in order to conform to legal or regulatory requirements for handling revenue and expense, and other areas of financial oversight. Policy instructs Commonwealth departments on what should or should not be done in order to accomplish a Comptroller objective or requirement, to conform to law, and/or meet a specific accounting requirement. The policies contain relevant information such as related procedures, legal authority, regulations, attachments, links, and contact information.