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Notification of Change in Bond Rating

I. INTRODUCTORY SECTION

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

• Independent Auditor's Report
• Management's Discussion and Analysis

Basic Financial Statements

Government-wide Financial Statements

• Statement of Net Assets
• Statement of Activities

Governmental Fund Financial Statements

• Balance Sheet
• Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Assets
• Statement of Revenues, Expenditures, and Changes in Fund Balances
• Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds to the Statement of Activities

Proprietary Fund Financial Statements 

• Statement of Net Assets  
• Statement of Revenues, Expenses, and Changes in Fund Net Assets
• Statement of Cash Flows

Fiduciary Fund Financial Statements

• Statement of Fiduciary Net Assets  
• Statement of Changes in Fiduciary Net Assets 

Component Unit Financial Statements

• Statement of Net Assets
• Statement of Activities

Index to Notes

Required Supplementary Information Other Than Management's Discussion and Analysis

          Budgetary Comparison Schedule - Major Governmental Funds  

Budgetary Comparison Schedule - Budget-to-GAAP Reconciliation

Notes to Required Supplementary Information - Budgetary Reporting

Information About Infrastructure Assets Reported Using the Modified Approach

Combining and Individual Fund Statements and Schedules - Non-Major Funds Governmental Funds

• Balance Sheet - By Fund Type
• Statement of Revenues, Expenditures and Changes in Fund Balance - By Fund Type

Special Revenue Funds - By Classification

• Balance Sheet
• Statement of Revenues, Expenditures, and Changes in Fund Balances
• 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
• Permanent 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

Proprietary Funds

• Internal Service Funds
• Combining Statement of Net Assets
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
• Combining Statement of Cash Flows

Fiduciary Funds

• Pension (and Other Employee Benefit) Trust Funds
• Combining Statement of Fiduciary Net Assets
• Combining Statement of Changes in Fiduciary Net Assets
• Private Purpose Trust Funds
• Combining Statement of Fiduciary Net Assets
• Combining Statement of Changes in Fiduciary Net Assets
• Agency Funds
• Combining Statement of Fiduciary Net Assets
• Combining Statement of Changes in Assets and Liabilities - Agency Funds

Component Units

• Authorities
• Combining Statement of Net Assets
• Combining Statement of Activities
• State Universities
• Combining Statement of Net Assets
• Combining Statement of Activities

III. STATISTICAL SECTION

• 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
• 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  & 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