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Virginia Department of Accounts

Financial Accountability. Reporting Excellence.

2013 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

  • 2013 Annual Comprehensive Financial Report in a single file (approximately 2.0 MB)[PDF]

Multiple Documents - Introductory Section

The introductory section consists of pages 1-22, which includes:

  • Title Page and Table of Contents[PDF]
  • Comptroller's Letter of Transmittal to the Governor, Profile of the Government, Economic Review, 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 23-284, 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 and Other Employment Benefit 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 285-326, which includes:

  • Ten Year Schedule of Revenues and Expenditures - Modified Accrual Basis - General Governmental Revenues by Source and Expenditures by Function
  • Net Position by Component - Accrual Basis of Accounting
  • Changes in Net Position - Accrual Basis of Accounting
  • Changes in Fund Balance, Governmental Funds - Modified Accrual Basis of Accounting
  • Fund Balance, Governmental Funds - Modified Accrual Basis of Accounting
  • Comparison of General Fund Balance
  • 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 Revenue by Business Class
  • Ratios of Outstanding Debt by Type
  • Ratios 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
  • State Employees by Function
  • Operating Indicators by Function
  • Capital Asset Statistics by Function
  • Employees of the Department of Accounts
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