Annual Comprehensive Financial Reports

The Annual Comprehensive Financial Report is the official audited financial statement of the State of Delaware. This report is composed of three sections: Introductory, Financial and Statistical.

Single Audits

The State’s annual single audit report is in accordance with Office of Management and Budget’s Uniform Guidance. The audit is conducted under the oversight of the State Auditor’s Office.

The Schedule of Expenditure of Federal Awards (SEFA) is included in the single audit report and is prepared by the Division of Accounting. The SEFA is a report of all federal grant expenditures expended by the State of Delaware agencies and departments and it includes both monetary and non-monetary grant awards.