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The Complete SOMCAFR Report. (8,776KB)

• 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
• Required Supplementary Information

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

• 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.