GAO's Yellow Book, Generally Accepted Government Auditing Standards (GAGAS)

What Was Performed? A financial statement audit of the 529 Delaware Qualified Tuition Savings Plan for Calendar Years ended December 31, 2019 and 2020.Why This Engagement? This engagement was conducted in accordance with 29 Del. C. §§ 2906 and 2722. The Delaware Qualified Tuition Savings Plan...

What Was Performed? A financial statement audit of the State of Delaware Deferred Compensation 457(b) Plan for Calendar Years ended December 31, 2019 and 2020.Why This Engagement? This engagement was conducted in accordance with 29 Del. C. §§ 2906, 6058 and 2722.The 457(b) Plan was established in...

What Was Performed? A financial statement audit of the State of Delaware 401(a)Match Plan for Calendar Years Ended December 31, 2019 and 2020.WhyThis Engagement? This engagement was conducted in accordance with 29 Del. C. §§2906, 6058 and 2722.The 401(a) Match Plan voluntary retirement program is...

What Was Performed? A financial statement audit of the Delaware HealthInformation Network for fiscal years ended June 30, 2019 and 2020.WhyThis Engagement? This engagement was performed in accordance with 16 Del. C. §10303(a)(18) and 29 Del. C. § 2906.The Delaware Health Information Network (DHIN)...

Why This Report? This financial statement audit was performed in accordance with 29 Del. C. § 2906and 3 Del C. §§ 904(a)(8) and 904(a)(9).The Department of Agriculture manages Delaware’s Agricultural Lands (Aglands) Preservation Program.This program, established in 1991, allows landowners to...

What Was Performed? A financial statement audit ofthe Delaware State Lottery’s Annual ComprehensiveFinancial Report for Fiscal Years 2020 and 2021.Why This Engagement? This engagement was performed in accordance with 29 Del. C. § 4816 and 29 Del.C. § 2906.On Dec. 9, 2021, an audit of the Delaware...

What Was Performed? A special report of the Delaware Volunteer Fire Service for the fiscal year ended June 30, 2021.The Delaware Volunteer Fire Service is responsible for fire, rescue, emergency medical and other emergency-response-related services for local jurisdictions. Their operational...