(804) 225-3038

Virginia Department of Accounts

Financial Accountability. Reporting Excellence.

2005 Comprehensive Annual Financial Report

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

Single Document - Entire Comprehensive Annual Financial Report

  • 2005 Comprehensive Annual 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 27-264, 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 and 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 265-278, 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

Contact Information

Phone Number:

Main: (804) 225-3038
Fax: (804) 371-8587

Street Address:

Department of Accounts
James Monroe Building
101 North 14th Street,
2nd Floor
Richmond VA 23219-3638

Mailing Address:

Department of Accounts
PO Box 1971
Richmond VA 23218-1971


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