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

• 2018 Annual Comprehensive Financial Report in a single file (approximately 3.0 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 23-316, 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 317-358, 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
• Contact Information