Comprehensive Annual Financial Report (CAFR)

The 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 recent fiscal year's CAFR page or below for prior years.


These documents may be presented in PDF format, which requires the Adobe® Reader.

Portable Document Format (.pdf)


Certificate of Achievement for Excellence  in Financial Reporting

For the fourteenth 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.

 

Fiscal Year 2013-14

Fiscal Year 2011-12 

Fiscal Year 2010-11

FY14  

Budget-to-Actual Report

FY12 

Budget-to-Actual Report
Certificate of Achievement

FY11 

Budget-to-Actual Report
Certificate of Achievement

 
Fiscal Year 2009-10      Fiscal Year 2008-09     Fiscal Year 2007-08  
Comprehensive Annual Financial Report     Comprehensive Annual Financial Report   Comprehensive Annual Financial Report
Budget-to-Actual Report     Budget-to-Actual Report  

Budget-to-Actual Report

Certificate of Achievement     Certificate of Achievement   Certificate of Achievement
Fiscal Year 2006-07       Fiscal Year 2005-06     Fiscal Year 2004-05  
Comprehensive Annual Financial Report     Comprehensive Annual Financial Report   Comprehensive Annual Financial Report
Budget-to-Actual Report     Budget-to-Actual Report   Budget-to-Actual Report
Certificate of Achievement     Certificate of Achievement   Certificate of Achievement
Fiscal Year 2003-04       Fiscal Year 2002-03     Fiscal Year 2001-02  
Comprehensive Annual Financial Report     Comprehensive Annual Financial Report   Comprehensive Annual Financial Report
Budget-to-Actual Report     Budget-to-Actual Report   Budget-to-Actual Report
Certificate of Achievement     Certificate of Achievement   Certificate of Achievement

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