State of Delaware 457(b) Plan.pdf

… respects, an entity’s financial position, results of operations and cash flows in conformity with generally accepted accounting principles. Report Summary State of Delaware Deferred Compensation Plan Financial Statements December 31, 2021 …

… the Plan as of December 31, 2021, and the changes in fiduciary net position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audit in accordance …

… he 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 of …

… ng an 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 ov …

… 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 overall presentation of the financial statements. Conclude whet …

… auditor who expressed an unmodified opinion on those statements on June 23, 2021. Required Supplementary Information Accounting principles generally accepted in the United States of America require that managements discussion and analysis on pages …

… al 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 statem …

… requirements 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) …