2021 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 ACFR
- 2021 ACFR in a single file (approximately 19 MB) [PDF]
Multiple Documents - Introductory Section
The introductory section consists of pages 1-22, which includes:
- Title Page and Table of Contents [PDF]
- Comptroller's Letter of Transmittal, Profile of the Government, Economic Review, Major Initiatives, and Certificate of Achievement for Excellence in Financial Reporting [PDF]
- Organization Charts [PDF]
Multiple Documents - Financial Section
The financial section consists of pages 23-322, 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 and Other Employment Benefit Trust, Custodial Funds – External Investment Pool and Custodial Funds - Other [PDF]
- Major Component Units [PDF]
- Notes to the Financial Statements [PDF]
- Required Supplementary Information [PDF]
- Combining and Individual Fund Statements and Schedules:
Multiple Documents - Statistical Section
The statistical section [PDF] consists of pages 323-364, which includes:
- Ten Year Schedule of Revenues and Expenditures - Modified Accrual Basis - General Governmental Revenues by Source and Expenditures by Function
- Net Position by Component - Accrual Basis of Accounting
- Changes in Net Position - Accrual Basis of Accounting
- Changes in Fund Balance, Governmental Funds - Modified Accrual Basis of Accounting
- Fund Balance, Governmental Funds - Modified Accrual Basis of Accounting
- Comparison of General Fund Balance
- Personal Income Tax Rates
- Effective Tax Rates
- Personal Income Tax Filers and Liability by Income Level
- Personal Income by Industry
- Taxable Sales by Business Class
- Sales Tax Revenue by Business Class
- Ratios of Outstanding Debt by Type
- Ratios of General Obligation Bonded Debt Outstanding
- Computation of Legal Debt Limit and Margin
- Schedule of Pledged Revenue Bond Coverage - Primary Government 9(d) General Long-term Debt
- Schedule of Demographic and Economic Statistics
- Principal Employers
- State Employees by Function
- Operating Indicators by Function
- Capital Asset Statistics by Function
- Employees of the Department of Accounts
- Contact Information