Auditor of State Dwayne Sawyer: 1999 CAFR

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Auditor's > Publications > Comprehensive Annual Financial Report (CAFR) > 1999 CAFR 1999 CAFR

STATE OF INDIANA

Comprehensive Annual Financial Report
For the Year Ended June 30, 1999

Prepared by:

The Office of the Auditor of State
Connie K. Nass
Auditor of State
Room 240
State House
Indianapolis, Indiana 46204

NOTE:

All the files in this section are in PDF format. To view a PDF file you will need Adobe Acrobat Reader which is available free of charge at Adobe's Website.

TABLE OF CONTENTS FOR 1999 CAFR

I. INTRODUCTORY SECTION

Former 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 - Colleges 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 Earnings - 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

Combining Balance Sheet - Expendable Trust Funds

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Expendable Trust Funds

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

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 Funds

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

State Facts

General Governmental Revenues by Source and Expenditures by Function - Last Ten Fiscal Years

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 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 1999 by County

Property Taxes Charged Payable 1999 by Fund and County

Property and Excise Taxes Collected in 1998 by County

Distribution of Property and Excise Taxes Collected in 1998 by Fund and County

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