2004 Annual Comprehensive Financial Report

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

Single Document - Entire Annual Comprehensive Financial Report

  • 2004 Annual Comprehensive Financial Report in a single file (approximately 3.1 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 27-266, 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[PDF]
    • 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 267-280, 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