2004 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

• 2004 Annual Comprehensive Financial Report in a single file (approximately 3.1 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 27-266, 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 267-280, 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, includes Higher Education Section 9(d) Long-term Debt, Selected Discrete Component Units, and Other Section 9(d) Long-term Debt
• 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