Department of Accounting and General Services

Introduction Section

• The Introduction Section includes a listing of principal officials, the State’s organizational chart, the letter of transmittal, and the GFOA Certificate of Achievement.

Financial Section

Fiscal Year Ended June 30, 2000 & 2001

• Independent Auditors’ Report
• The General Purpose Financial Statement includes the combined financial statements and the notes to the financial statements.
• The Combining, Individual Fund and Account Group Financial Statements and Schedules include details on the General Fund, Special Revenue Funds, Debt Service Fund, Capital Projects Fund, Enterprise Funds, Trust and Agency Funds, General Fixed Assets Account Group, General Long-Term Obligations Account Group, and Component Units.

Fiscal Year Ended June 30, 2002 to Present

• Independent Auditor’s Report
• Management’s Discussion and Analysis
• The Basic Financial Statements includes the government-wide financial statements, the fund financial statements, and the notes to the basic financial statements.
• The Supplementary Information includes the Combining and Individual Fund Statements and Schedules on the Nonmajor Governmental Funds, Nonmajor Proprietary Funds, and Fiduciary Funds.

Statistical Section

• The Statistical Section includes selected financial and demographic information, much of which is presented on a ten-year basis, schedules of the ten largest private employers and miscellaneous statistics.