12323 Compilation 20210202S.1.cvw

… ars 2020 and 2021 What Was Performed? A financial statement audit of the Delaware Department of Transportation (DelDOT) for Fiscal Years ended June 30, 2020 and 2021. Why This Engagement? DelDOT is an agency of the state and …

… primarily by using revenues generated by motor fuel taxes, motor fuel documents fees, registration fees, and other transportation-related fees that are imposed and collected by the State. DelDOT operates as an enterprise fund, meaning it is self- …

… ure to report this audit contains an unmodified opinion.1 The financial statement audit of the Delaware Department of Transportation for Fiscal Years ended June 30, 2020 and 2021, can be found on our website auditor.delaware.gov. Please do not …

… f operation and cash flows in conformity with generally accepted accounting principles. Delaware Department of Transportation State of Delaware Department of Transportation Table of Contents Page Indepe …

… Delaware Department of Transportation State of Delaware Department of Transportation Table of Contents Page Independent Auditors' Report 4 Management's Discussion and Analysis 7 Basic Financial State …

… g Statement of Revenues, Expenses, and Changes in Net Position 109 Consolidating Statement of Cash Flows 111 Delaware Transportation Authority Transportation Trust Fund - Schedule of Net Position in Accordance with Trust Agreement 113 Schedule of Rev …

… Expenses, and Changes in Net Position 109 Consolidating Statement of Cash Flows 111 Delaware Transportation Authority Transportation Trust Fund - Schedule of Net Position in Accordance with Trust Agreement 113 Schedule of Revenues, Expenses, and Chan …

… t115 Schedule of Revenue Bonds Outstanding 117 Schedule of Revenue Bond Coverage 118 State of Delaware Department of Transportation Table of Contents (Continued) Page Combining Statement of Fiduciary Net Position - DTC Pension and DTC OPEB Trust F …