Delaware Match Plan Financial Statement Audit 2023

… l respects, an entity’s financial position, results of operations and cash flows in conformity with generally accepted accounting principles. The results of tests disclosed no instances of noncompliance or other matters that are required to be rep …

… e Plan as of December 31, 2023, and the changes in fiduciary net position for the years then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion on the 2023 Financial Statements …

… management is responsible for the preparation and fair presentation of thes e financial statements in accordance with accounting principles ge nerally accepted in the United States of America, and for the design, implementation, and maintenance …

… n on the effectiveness of the Plan. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies us ed and the reasonableness of significant accounting estimates made by management, as well as evaluate th …

… n is expressed.  Evaluate the appropriateness of accounting policies us ed and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclu …

… Management Board State of Delaware Match Plan 3 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America requir e that the management’s discussion and analysis …

… statements. Such information, although not a part of the basic financial statements, is requir ed by the Governmental Accounting Standards Board, who considers it to be an essential part of the financial reporting for placing the basic financial …

… ce shall be inclusive of any separate account that holds rollover contributions. NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial Statement Presentation and Basis of Accounting - The Governmental Accounting Standards Board (t …