Fiscal Year 2006

Comprehensive Annual Financial Report

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COVER PAGE

TITLE PAGE

TABLE OF CONTENTS

INTRODUCTORY SECTION

• Letter of Transmittal
• Organizational Chart
• Principal State Officials

FINANCIAL SECTION

• Auditor's Opinion
• Management's Discussion and Analysis
• Basic Financial Statements

Government-Wide Financial Statements

• Combined Statement of Net Assets
• Statement of Activities

Fund Financial Statements

• Governmental Funds
• Combining Balance Sheet
• Reconciliation of the Combining Balance Sheet of Governmental Funds to the Combined Statement of Net Assets
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
• Reconciliation of the Combining Statement of Revenues, Expenditures and Changes in Fund Balances in Governmental Funds to the Statement of Activities
• Proprietary Funds
• Combining Statement of Net Assets
• Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
• Statement of Cash Flows
• Fiduciary Funds
• Combining Statement of Fiduciary Net Assets
• Combining Statement of Changes in Fiduciary Net Assets
• Component Units
• Combining Statement of Net Assets
• Combining Statement of Revenues, Expenses and Changes in Net Assets/Statement of Activities
• Notes to the Financial Statements Index
• Notes to the Financial Statements
• Required Supplementary Information
• Budgetary Comparison Schedule General Fund, Major Special Revenue Funds
• Notes to Required Supplementary Information Budgetary Reporting
• Supplementary Information
• Budgetary Comparison Schedule Major Capital Projects Fund
• Combining Fund Statement - General Fund
• Balance Sheet
• Statement of Revenues, Expenditures and Changes in Fund Balance

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

• Combining Balance Sheet Non-Major Governmental Funds - By Fund Type
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds - By Fund Type
• Special Revenue Funds
• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Net Assets
• Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget (Non-GAAP Budgetary Basis) and Actual
• Debt Service 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 (Non-GAAP Budgetary Basis) and Actual

 

• 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 (Non-GAAP Budgetary Basis) and Actual

Proprietary Funds

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

Agency Funds

• Combining Balance Sheet
• Combining Statement of Changes in Assets and Liabilities
• Component Units
• Combining Statement of Net Assets
• Combining Statement of Revenues, Expenses and Changes in Net Assets
• Statement of Cash Flows

STATISTICAL SECTION

• Schedule 1 - Net Assets by Component
• Schedule 2 - Changes in Net Assets
• Schedule 3 - Fund Balances for Governmental Funds
• Schedule 4 - Changes in Fund Balances for Governmental Funds
• Schedule 5 - Revenue Base
• Schedule 6 - Revenue Rates
• Schedule 7 - Revenue Payers by Industry/Category
• Schedule 8 - Ratios of Outstanding Debt
• Schedule 9 - Pledged Revenue Coverage
• Schedule 10 - Demographic and Economic Indicators
• Schedule 11 - Major Employers
• Schedule 12 - State Employees by Function
• Schedule 13 - Operating Indicators by Function
• Schedule 14 - Capital Asset Counts and Square Footage of Building Occupied by Function

Acknowledgements