Microsoft Word - FY2018 Table of Contents.docx

… rsonAllen LLP CLAconnect.com Management’s Responsibility for the Financial Statements Auditors’ Responsibility 1 Opinions Emphasis of Matter – Change in Accounting Principle Accounting and Financial Reporting for Postemployment Benefits …

… rded in governmental funds as payables reflecting settlements paid subsequent to the end of the fiscal year. In the opinion of the Attorney General of the State, the remaining cases are eith er subject to a valid defense or are not expecte …

… trol) to determin e the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of th e State's …

… es for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of th e State's internal control. Accordingly, we do not express an opinion on the effectiveness …

… se of expressing an opinion on the effectiveness of th e State's internal control. Accordingly, we do not express an opinion on the effectiveness of the State's internal control. Our consideration of internal control was for the limited pu …

… could have a direct and material effect on the determination of financial statement amounts. However, prov iding an opinion on compliance with those provisions was not an objective of our audit, and accordi ngly, we do not express such an op …

… n on compliance with those provisions was not an objective of our audit, and accordi ngly, we do not express such an opinion. The results of our tests disclosed no instances of noncomplianc e or other matters that are required to be reporte …

… bjected to the auditing procedures applied in the audit of the financial statements and , accordingly, we express no opinion on them. The Honorable Governor and Honorable Members of the State Legislature State of Delaware (3) Pu …