2007 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

  • 2007 Annual Comprehensive Financial Report in a single file (approximately 2.0 MB)[PDF]

Multiple Documents - Introductory Section

The introductory section consists of pages 1-24, which includes:

  • Title Page and Table of Contents[PDF]
  • Comptroller's Letter of Transmittal to the Governor, Profile of the Government, Economic Outlook, Major Initiatives, and Certificate of Achievement for Excellence in Financial Reporting[PDF]
  • Organization Charts[PDF]

Multiple Documents - Financial Section

The financial section consists of pages 25-260, 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 261-296, which includes:

  • Ten Year Schedule of Revenues and Expenditures
  • Net Assets by Component - Accrual Basis of Accounting
  • Changes in Net Assets - Accrual Basis of Accounting
  • Fund Balance, Governmental Funds - Modified Accrual Basis of Accounting
  • Comparison of General Fund Balance
  • Changes in Fund Balance, Governmental Funds - Modified Accrual Basis of Accounting
  • Personal Income Tax Rates
  • Effective Tax Rates
  • Personal Income Tax Filers and Liability by Income Level
  • Personal Income by Industry
  • Taxable Sales by Business Class
  • Sales Tax Revenues by Business Class
  • Ratios of Outstanding Debt by Type
  • Ratio of General Obligation Bonded Debt Outstanding
  • Computation of Legal Debt Limit and Margin
  • Schedule of Pledged Revenue Bond Coverage - Primary Government 9(d) General Long-term Debt
  • Schedule of Demographic and Economic Statistics
  • Principal Employers
  • Capital Asset Statistics by Function
  • State Employees by Function
  • Operating Indicators by Function
  • Employees of the Department of Accounts