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… respects, an entity’s financial position, results of operations and cash flows in conformity with generally accepted accounting principles. State of Delaware Match Plan Table of Contents December 31, 2020 and 2019 Page …

… management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintena …

… internal control. Accordingly, we express no such opinion. An audit also includes evaluating th e appropriateness of accounting polic ies used and the reasonableness of significant accounting estimates made by management, as well as evaluating t …

… udit also includes evaluating th e appropriateness of accounting polic ies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. To the Pla …

… of Decembe r 31, 2020 and 2019, 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. Other Matters Required Supplementary Informa …

… s generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America requir e that the management’s discussion and analysis …

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

… an maintained by the State that permits the acceptance of such plan-to-plan transfers. 2. Summary of Significant Accounting Policies Financial Statement Presentation and Basis of Accounting The Governmental Accounting Standards Board …