Office of the State Treasurer Bank Reconciliation Quarter Ended September 30, 2018
What Was Performed? The Auditor of Accounts (OAOA) performed an Agreed-Upon
Procedures engagement on bank reconciliations prepared by Office of the State Treasurer
(OST) for the Quarter Ended September 30, 2020.
Why This Engagement? The Auditor of Accounts is mandated to arrange this engagement
in accordance with 29 Del. C. §2906(b) to determine that the books and records maintained
by the office of the Secretary of Finance are kept in accordance with generally accepted
accounting principles and are reconciled with the various bank accounts.