The Financial Reports are in a PDF format. These files require Adobe Acrobat Reader Software to view and print. A free copy of the software is available at: http://www.adobe.com/prodindex/acrobat/readstep.html. Read and follow the directions carefully. If you encounter difficulties during the download contact Adobe.

The Complete SOMCAFR Report. (7,072 KB)

• Certificate of Achievement
• State Organizational Structure
• Principal State Officials

Independent Auditor's Report

General Purpose Financial Statements

• Combined Balance Sheet - All Fund Types, Account Groups, and Discretely Presented Component Units
• Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental Fund Types, Expendable Trust Funds, and Discretely Presented Component Units
• Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General and Special Revenue Funds
• Combined Statement of Revenues, Expenses, and Changes in Retained Earnings and Fund Balances - Proprietary Fund Types, Similar Trust Funds, and Discretely Presented Component Units
• Combined Statement of Cash Flows - Proprietary Fund Types and Discretely Presented Component Units
• Combined Statement of Changes in Plan Net Assets - Pension Trust Funds
• Combined Statement of Changes in Fund Balances - State Universities
• Combined Statement of Current Funds Revenues, Expenditures, Transfers, and Changes in Fund Balances - State Universities
• Notes to Financial Statements

Supplemental Financial Data - Combining Financial Statements and Schedules

Special Revenue Funds - By Classification:

• Combining balance sheet
• Combining statement of revenues, expenditures, and changes in fund balances
• Combining schedule of revenues, expenditures, and changes in fund balances - budget and actual
• Special Revenue Funds - Transportation Related:

• Combining balance sheet
• Combining statement of revenues, expenditures, and changes in fund balances
• Combining schedule of revenues, expenditures, and changes in fund balances - budget and actual
• Special Revenue Funds - Conservation, Environment, and Recreation Related:

• Combining balance sheet
• Combining statement of revenues, expenditures, and changes in fund balances
• Combining schedule of revenues, expenditures, and changes in fund balances - budget and actual
• Special Revenue Funds - Regulatory and Administrative Related:

• Combining balance sheet
• Combining statement of revenues, expenditures, and changes in fund balances
• Combining schedule of revenues, expenditures, and changes in fund balances - budget and actual
• Special Revenue Funds - Other State Funds:

• Combining balance sheet
• Combining statement of revenues, expenditures, and changes in fund balances
• Combining schedule of revenues, expenditures, and changes in fund balances - budget and actual
• Debt Service Funds:

• Combining balance sheet
• Combining statement of revenues, expenditures, and changes in fund balances
• Capital Projects Funds:

• Combining balance sheet
• Combining statement of revenues, expenditures, and changes in fund balances
• Enterprise Funds:

• Combining balance sheet
• Combining statement of revenues, expenses, and changes in retained earnings
• Combining statement of cash flows
• Internal Service Funds:

• Combining balance sheet
• Combining statement of revenues, expenses, and changes in retained earnings
• Combining statement of cash flows
• Trust and Agency Funds - By Classification - combining balance sheet
• Expendable Trust Funds:

• Combining balance sheet
• Combining statement of revenues, expenditures, and changes in fund balances
• Pension Trust Funds:
• Combining statement of plan net assets
• Combining statement of changes in plan net assets
• Agency Funds:
• Combining statement of changes in assets and liabilities

Component Units - By Type:

• Combining balance sheet
• Component Units - Governmental:
• Combining balance sheet
• Combining statement of revenues, expenditures, and changes in fund balances
• Component Units - Proprietary:
• Combining balance sheet
• Combining statement of revenues, expenses, and changes in retained earnings
• Combining statement of cash flows
• Component Units - State Universities:
• Combining balance sheet
• Combining statement of changes in fund balances
• Combining statement of current funds revenues, expenditures, transfers, and changes in fund balances

Supplemental Financial Data - Schedules

• Schedule of general fixed assets account group by function
• Schedule of changes in general fixed assets by function
• Combined schedule of revenue and other financing sources - General and Special Revenue Funds
• Schedule of revenue and other financing sources - General Fund
• Source and disposition of General Fund authorizations
• Source and disposition of General Fund/General Purpose authorizations

Statistical Data

• Revenue, bond proceeds, and capital lease acquisitions - General and Special Revenue Funds
• Schedule of expenditures by function - General and Special Revenue Funds - State Funds
• Ratio of annual debt service expenditures for general obligation bonded debt to total General Fund expenditures and transfers
• Net general obligation bonded debt per capita
• State Building Authority bonded debt per capita
• Debt service coverage - Comprehensive Transportation Fund related bonds
• Debt service coverage - State Trunkline Fund related bonds

Economic and social data

Index of Funds and Component Units

Acknowledgements

Statements and schedules are rounded to thousands of dollars. Because of this, they may not add to the totals.