Office of Administration
 Matt Blunt, Governor - Larry Schepker, Commissioner
 
 
 



Division of Accounting

Fiscal Year 2007

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