Full Report

… 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 repo …

… 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 …

… udit opinion. Responsibilities of Management for the Financial Statements The statements in accordance with accounting principles generally accepted in the United States of - 2 - Plans Management Board State of Delaware Match Pl …

… but not for the purpose of expressing 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 …

… nion 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. Conclude wh …

… during the audit. - 3 - Plans Management Board State of Delaware Match Plan Required Supplementary Information Accounting principles generally accepted in the United States of America require that the financial statements. Such informa …

… statements. 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 …

… ntained by the State that permits the acceptance of such plan-to-plan transfers. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial Statement Presentation and Basis of Accounting The Governmental Accounting Standards Board …