2002 Annual Comprehensive Financial Report

For questions or comments concerning the Annual Comprehensive Financial Report, please contact the Financial Reporting Unit of the Department of Accounts.

Single Document - Entire Annual Comprehensive Financial Report
  • 2002 Annual Comprehensive Financial Report in a single file (approximately 2.7 MB) [PDF]
Multiple Documents - Introductory Section
The introductory section consists of pages 1-26, which includes:
  • Title Page and Table of Contents [PDF]
  • Comptroller's Letter of Transmittal to the Governor, Financial Overview, Financial Highlights, and Certificate of Achievement for Excellence in Financial Reporting [PDF]
  • Virginia Economic Highlights[PDF]
  • Organization Charts[PDF]
Multiple Documents - Financial Section
The financial section consists of pages 27-254, which includes:
  • Independent Auditor's Report [PDF]
  • Management's Discussion and Analysis [PDF]
  • Basic Financial Statements:
    • Government-wide Statements [PDF]
    • Major Governmental Funds, includes General and Special Revenue Funds [PDF]
    • Major Proprietary Funds, includes Business-type and Governmental Activities [PDF]
    • Fiduciary Funds, includes Private Purpose, Pension Trust, Investment Trust, and Agency Funds [PDF]
    • Major Component Units [PDF]
  • Notes to the Financial Statements [PDF]
  • Required Supplementary Information [PDF]
  • Combining and Individual Fund Statements and Schedules:
    • Nonmajor Governmental Funds, includes Special Revenue, Debt Service, Capital Project, and Permanent Funds [PDF]
    • Nonmajor Enterprise Funds [PDF]
    • Internal Service Funds [PDF]
    • Combining Fiduciary Funds [PDF]
    • Nonmajor Component Units, also includes Higher Education [PDF]
    • Debt Schedules [PDF]
Multiple Documents - Statistical Section
The statistical section [PDF] consists of pages 255-268, which includes:
  • Ten Year Schedule of Revenues and Expenditures
  • Computation of Legal Debt Limit and Margin
  • Ratio of General Obligation Bonded Debt Per Capita
  • Percentage of Annual Debt Service Expenditures for Governmental Debt to Total Expenditures
  • Schedules of Revenue Bond Coverage
  • Schedule of Bank Deposits
  • Application of Unclaimed Property Funds
  • Application of Escheat Receipts
  • Schedule of Demographic Statistics
  • Comparison of General Fund Balance
  • Schedule of Miscellaneous Statistics
  • Employees of the Department of Accounts