<PAGE>
Consent of Ernst & Young LLP, Independent Auditors
We consent to the references to our firm under the captions "Financial
Highlights" in the Prospectuses and "Financial Statements" in the Statement of
Additional Information and to the incorporation by reference in this
Post-Effective Amendment No. 63 to the Registration Statement (Form N-1A) (No.
2-37707) of Delaware Group Income Funds of our reports dated September 6, 2000,
included in the 2000 Annual Reports to shareholders.
/s/ Ernst & Young LLP
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Ernst & Young LLP
Philadelphia, Pennsylvania
September 28, 2000
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Report of Independent Auditors
To the Shareholders and Board of Trustees
Delaware Group Income Funds
We have audited the accompanying statements of net assets and statements of
assets and liabilities of Delaware Group Income Funds (Delaware Corporate Bond
Fund and Delaware Extended Duration Bond Fund) (the "Funds") as of July 31,
2000, and the related statements of operations for the year then ended, and the
statements of changes in net assets and financial highlights for the year then
ended and for the period September 15, 1998 (commencement of operations) through
July 31, 1999. These financial statements and financial highlights are the
responsibility of the Funds' management. Our responsibility is to express an
opinion on these financial statements and financial highlights based on our
audits.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements and
financial highlights are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements and financial highlights. Our procedures included
confirmation of securities owned as of July 31, 2000, by correspondence with the
custodian and brokers. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.
In our opinion, the financial statements and financial highlights referred to
above present fairly, in all material respects, the financial position of each
of the above listed funds of Delaware Group Income Funds at July 31, 2000, and
the results of their operations for the year then ended, and the changes in
their net assets and their financial highlights for the period then ended and
the period September 15, 1998 (commencement of operations) through July 31,
1999, in conformity with accounting principles generally accepted in the United
States.
Philadelphia, Pennsylvania
September 6, 2000
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Report of Independent Auditors
To the Shareholders and Board of Trustees
Delaware Group Income Funds - Delaware Delchester Fund
We have audited the accompanying statement of net assets of Delaware Delchester
Fund (the "Fund") as of July 31, 2000, and the related statement of operations
for the year then ended, the statements of changes in net assets for each of the
two years in the period then ended, and the financial highlights for each of the
periods indicated therein. These financial statements and financial highlights
are the responsibility of the Fund's management. Our responsibility is to
express an opinion on these financial statements and financial highlights based
on our audits.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements and
financial highlights are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements and financial highlights. Our procedures included
confirmation of securities owned as of July 31, 2000, by correspondence with the
custodian and brokers. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.
In our opinion, the financial statements and financial highlights referred to
above present fairly, in all material respects, the financial position of
Delaware Delchester Fund at July 31, 2000, the results of its operations for the
year then ended, the changes in its net assets for each of the two years in the
period then ended, and its financial highlights for each of the periods
indicated therein, in conformity with accounting principles generally accepted
in the United States.
Philadelphia, Pennsylvania
September 6, 2000
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Report of Independent Auditors
To the Shareholders and Board of Trustees
Delaware Group Income Funds - Delaware High-Yield Opportunities Fund
We have audited the accompanying statement of net assets of Delaware High-Yield
Opportunities Fund (the "Fund") as of July 31, 2000, and the related statement
of operations for the year then ended, the statements of changes in net assets
for each of the two years in the period then ended, and the financial highlights
for each of the periods indicated therein. These financial statements and
financial highlights are the responsibility of the Fund's management. Our
responsibility is to express an opinion on these financial statements and
financial highlights based on our audits.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements and
financial highlights are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements and financial highlights. Our procedures included
confirmation of securities owned as of July 31, 2000, by correspondence with the
custodian and brokers. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.
In our opinion, the financial statements and financial highlights referred to
above present fairly, in all material respects, the financial position of
Delaware High-Yield Opportunities Fund at July 31, 2000, the results of its
operations for the year then ended, the changes in its net assets for each of
the two years in the period then ended, and its financial highlights for each of
the periods indicated therein, in conformity with accounting principles
generally accepted in the United States.
Philadelphia, Pennsylvania
September 6, 2000
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Report of Independent Auditors
To the Shareholders and Board of Trustees
Delaware Group Income Funds - Delaware Strategic Income Fund
We have audited the accompanying statement of net assets of Delaware Strategic
Income Fund (the "Fund") as of July 31, 2000, and the related statement of
operations for the year then ended, the statements of changes in net assets for
each of the two years in the period then ended, and the financial highlights for
each of the periods indicated therein. These financial statements and financial
highlights are the responsibility of the Fund's management. Our responsibility
is to express an opinion on these financial statements and financial highlights
based on our audits.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements and
financial highlights are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements and financial highlights. Our procedures included
confirmation of securities owned as of July 31, 2000, by correspondence with the
custodian and brokers. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.
In our opinion, the financial statements and financial highlights referred to
above present fairly, in all material respects, the financial position of
Delaware Strategic Income Fund at July 31, 2000, the results of its operations
for the year then ended, the changes in its net assets for each of the two years
in the period then ended, and its financial highlights for each of the periods
indicated therein, in conformity with accounting principles generally accepted
in the United States.
Philadelphia, Pennsylvania
September 6, 2000
