State Auditor Report

Report Covers 2/27/2024

Download PDF Open original ↗

Mentions of “Accounting” — 17 found on pages 2, 5, 6, 7, 15, 16, 17, 19

… 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 …

Open p.2 ↗

… of December 31, 2022 and 2021, 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 We conducted our audits in accor …

Open p.5 ↗

… Financial Statements The e for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the - 2 - Plans Management Board State o …

Open p.5 ↗

… opinion on the effectiveness of the Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the …

Open p.6 ↗

… is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclud …

Open p.6 ↗

… - 3 - Plans Management Board State of Delaware Deferred Compensation Plan Required Supplementary Information Accounting principles generally accepted in the United States of America require that managements discussion and analysis on pag …

Open p.7 ↗

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

Open p.7 ↗

… equirements to qualify for an unforeseeable emergency, and being limited to the need. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial Statement Presentation and Basis of Accounting The Governmental Accounting Standards Board (GASB …

Open p.15 ↗

Search inside this document

Referenced entities

Vendors named in this document

8 mentions Pages: 15 16 19 21
3 mentions Pages: 2 13
3 mentions Pages: 13 16 17
1 mention Pages: 19
1 mention Pages: 21

Vendor names in text

BARBACANE, THORNTON & COMPANY LLPInsurance and Annuity CompanyInvestment funds registered under the Investment CompanyJP Morgan U.S. Small CompanyVoya Institutional Trust CompanyVoya Retirement Insurance and Annuity Company

Statutes cited

29 Del. C. § 272229 Del. C. § 2906