State Auditor Report

Delaware State Lottery Annual Basic Financial Statement Report – Full Report

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Mentions of “Pensions” — 7 found on pages 18, 24, 25, 26, 28

… uring the net pension (asset)/ liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Delaware Public Employees Retirement System …

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… tem (DPERS). All details of the Plan can be obtained by writing to the State Board of Pension Trustees and Office of Pensions, McArdle Building, Suite #1, 860 Silver Lake Boulevard, Dover, Delaware 19904-2402. Benefits Provided The P …

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… n the following year. On June 30, 202 2, and 2021, the Lottery reported deferred outflows of resources related to pensions from the following sources: 2022 2021 Difference between actual and expected experience 213,732$ 218,03 …

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… 656,577$ On June 30, 2022, and 2021, the Lottery reported deferred inflows of resources related to pensions from the following sources: 2022 2021 Net difference between projected and actual investment earnings 2,832,46 …

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… 2022 and 2021 -23- Amounts reported as deferred inflows and outflows of resources on June 30, 202 2, related to pensions will be recognized as part of pension expense in future periods as follows: Year Ending 30-Jun 2023 (491,180) …

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… PERS). All details of the OPEB Trust can be obtained by writing to the State Board of Pension Trustees and Office of Pensions, McArdle Building, Suite #1, 860 Silver Lake Boulevard, Dover, Delaware 19904-2402. Benefits Provided The Plan prov …

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… tandards Board Statement No. 75 (GASB 75), Accounting and Financial Reporting of Postemployment Benefits Other than Pensions. The State has elected to allocate the employers proportionate shares of the OPEB amounts based on the percentages o …

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Referenced entities

Vendors named in this document

3 mentions Pages: 4 6
5 mentions Pages: 18 19 20
2 mentions Pages: 18 23
3 mentions Pages: 12 14 21
14 mentions Pages: 25 26 28 29 30 32 33

Vendor names in text

CliftonLarsonAllen LLP

Programs

Certified Thoroughbred ProgramDelaware Certified Thoroughbred ProgramDisability Insurance Program

Statutes cited

29 Del. C. § 290629 Del. C. § 481529 Del. C. § 4816