STATE OF INDIANA
2000 Annual Comprehensive Financial Report
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TABLE OF CONTENTS FOR 2000 ACFR
I. INTRODUCTORY SECTION
- Auditors of State
- Letter of Transmittal
- Certificate of Achievement
- State Organization Chart and Selected State Officials
II. FINANCIAL SECTION
- Independent Auditors' Report
- Independent Auditors' Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
General Purpose Financial Statements:
- Combined Balance Sheet - All Fund Types, Account Groups, and Component Units
- Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental Fund Types, Expendable Trust Funds, and Similar Discretely Presented Component Units
- Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual, (Budgetary Basis Variance with GAAP) General and Special Revenue Fund Types
- Combined Statement of Revenues, Expenses, and Changes in Retained Earnings (or Equity) - All Proprietary Fund Types, Nonexpendable Trust Funds and Similar Discretely Presented Component Units
- Combined Statement of Cash Flows - All Proprietary Fund Types, Nonexpendable Trust Funds, and Similar Discretely Presented Component Units
- Combined Statement of Changes in Plan Net Assets - Pension Trust Funds
- Combined Statement of Changes in Fund Balances - Discretely Presented Component Units - Colleges and Universities
- Combined Statement of Current Fund Revenues, Expenditures and Other Changes - Discretely Presented Component Units - College and Universities
- Notes to the Financial Statements and Required Supplementary Information
- Combining and Individual Fund Financial Statements, Account Groups and Schedules
- General Fund
- General Fund Description
- Balance Sheet
- Statement of Revenues, Expenditures, and Changes in Fund Balance
- Special Revenue Funds
- Special Revenue Fund Descriptions
- Combining Balance Sheet - Special Revenue Funds
- Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Special Revenue Funds
- Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (Budgetary Basis Variance with GAAP)
- Debt Service Fund
- Debt Service Fund Descriptions
- Combining Balance Sheet - Debt Service Fund
- Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Debt Service Fund
- Capital Projects Funds
- Capital Projects Fund Descriptions
- Combining Balance Sheet - Capital Projects
- Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Capital Projects Funds
- Enterprise Funds
- Enterprise Fund Descriptions
- Combining Balance Sheet - Enterprise Funds
- Combining Statement of Revenues, Expenses, and Changes in Retained Earning - Enterprise Funds
- Combining Statement of Cash Flows - Enterprise Funds
- Internal Service Funds
- Internal Service Funds Descriptions
- Combining Balance Sheet - Internal Service Funds
- Combining Statement of Revenues, Expenses, and Changes in Retained Earnings - Internal Service Funds
- Combining Statement of Cash Flows - Internal Service Funds
- Trust and Agency Funds
- Trust and Agency Funds Descriptions
- Combining Balance Sheet - Trust and Agency Funds
- Expendable Trust Funds Descriptions
- Combining Balance Sheet - Expendable Trust Funds
- Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Expendable Trust Funds
- Nonexpendable Trust Funds and Pension Trust Funds Descriptions
- Combining Balance Sheet - Nonexpendable Trust Funds
- Combining Statement of Revenues, Expenses, and Changes in Fund Balances - Nonexpendable Trust Funds
- Combining Statement of Cash Flows - Nonexpendable Trust Funds
- Combining Statement of Plan Net Assets - Pension Trust Funds
- Combining Statement of Changes in Plan Net Assets - Pension Trust Funds
- Agency Funds Descriptions
- Combining Statement of Changes in Assets and Liabilities - Agency Funds
- General Fixed Asset Account Group
- General Fixed Asset Account Group Description
- Schedule of General Fixed Assets by Source
- Schedule of General Fixed Assets by Function and Activity
- Schedule of Changes in General Fixed Assets by Function and Activity
- Discretely Presented Component Units
- Discretely Presented Component Units Descriptions
- Combining Balance Sheet - Discretely Presented Component Unit - Governmental Fund
- Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Discretely Presented Component Unit - Governmental Fund
- Combining Balance Sheet - Discretely Presented Component Units - Proprietary Funds
- Combining Statement of Revenues, Expenses, and Changes in Retained Earnings - Discretely Presented Component Units - Proprietary Fund
- Combining Statement of Cash Flows - Discretely Presented Component Units - Proprietary Funds
- Combining Balance Sheet - Discretely Presented Component Units - Colleges and Universities
- Combining Statement of Changes in Fund Balances - Discretely Presented Component Units - Colleges and Universities
- Combining Statement of Current Fund Revenues, Expenditures and Other Changes - Discretely Presented Component Units - Colleges and Universities
III. STATISTICAL SECTION
- Statistical and Economic Data
- Statistical and Economic Data Description
- State Facts
- General Governmental Revenues by Source and Expenditures by Function - Last Ten Fiscal Years
- General Governmental Revenues by Source and Expenditures by Function for the Fiscal Year Ended June 30, 2000
- Reconciliation of General Fund Unappropriated Surplus to General Fund Unreserved, Undesignated Fund Balance
- Distribution of Motor Vehicle Highway Fund
- Revenue Bond Coverage
- Indiana and United States Population - Ten Year Schedule
- Population by Age - Ten Year Schedule
- Per Capita Income - Ten Year Schedule
- Total Taxable Income - Ten Year Schedule
- Indiana and United States Employment Statistics - Ten Year Schedule
- Twenty Largest Indiana Public Companies
- Twenty Largest Indiana Private Companies
- Twenty Largest Indiana Employers
- Twenty Largest Indiana Colleges and Universities
- Insured Commercial Bank Deposits - Ten Year Schedule
- County Facts
- Property Tax Schedules
- Property Tax Levies and Collections - Last Ten Years
- Assessed Value of Property - Last Ten Years
- Assessed Value and Current Property Tax Levied by County
- Property Valuations and Deductions for Property Taxes Payable 2000 by County
- Property Taxes Charged Payable 2000 by Fund and County
- Property and Excise Taxes Collected in 1999 by County
- Distribution of Property and Excise Taxes Collected in 1999 by Fund and County