The State of Delaware publishes monthly information about its general fund. The following general and specific cautions should be noted.
The general fund financial information on this site has been prepared using what is believed to be the best available data for these purposes. The Exhibits have been prepared using the same procedures used to prepare similar information for the government’s other financial reports. This information is, however, preliminary in nature and subject to change.
- This information has not been audited and is not a “financial statement”. None of the data presented here have been subjected to customary fiscal period closing procedures or the procedures used in the preparation of a financial statement, including verification, reconciliation and identified adjustments.
- This information speaks only as of the date on which it was prepared.
- Statements of information for dates before the date this information is prepared will almost certainly be subject to restatement and revision. Information classified as “actual”, and any difference from any prior estimate, does not signify a change to official estimates. Any official revenue or expenditure re-estimates that do occur will be separately identified and, if material, appropriately noticed.
- Data in these Exhibits of financial information are subject to revision and reclassification for prior periods. This is particularly true for revenue data, where proper classification depends on tax returns which may be received and processed significantly after the tax payments are received through electronic transfers.
- Some data are presented on a cash basis of accounting while other data are presented on a budgetary basis. Users should not compare data that are presented with different bases of accounting.
- Comparison of monthly general fund financial information has many inherent problems. Unforeseen events (including even a change in weather conditions) or variation from underlying assumptions may cause a decrease in receipts or an increase in disbursements from those projected for a given month.
- The government is not obligated to provide this information or make it available on its web site.