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Comprehensive Annual Financial ReportComprehensive Annual Financial ReportThe Comprehensive Annual Financial Report (CAFR) is presented in three sections: Introductory, Financial, and Statistical. The Introductory Section includes the State Controller's Letter of Transmittal, which provides a financial overview of the state, as well as the state's organizational chart. The Financial Section includes the auditor's opinion, Management's Discussion and Analysis, the financial statements and accompanying notes, and supplementary information. The Statistical Section provides historical and demographic information about the state. A complete copy of the CAFR may be downloaded at the bottom of each fiscal year's CAFR page. These documents may be presented in PDF format, which requires the Adobe® Reader.
Certificate of Achievement for Excellence in Financial Reporting For the tenth consecutive year the State of Colorado was awarded a Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association of the United States and Canada (GFOA). The Certificate of Achievement is the highest form of recognition for excellence in state and local government financial reporting. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We anticipate that our current comprehensive annual financial report will continue to meet the Certificate of Achievement Program's requirements and we plan on submitting it to the GFOA to determine its eligibility for another certificate. Budget-to-Actual (Line-Item Detail) Report The CAFR includes three budget-to-actual financial statements presented in the budget fund structure. The budget fund structure is based on the source of funding and includes appropriations from general-purpose revenue, federal revenue, and all other cash revenue. The budget-to-actual financial statements are presented by department at a highly aggregated level. The Budget-to-Actual Line Item Detail report shows the actual expenditures recorded and the related budget at the level of individual line-items appropriated in the state's annual budget document - the Long Bill. Operating and capital budgets are presented separately in the report.
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Portable Document Format (.pdf)
