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Below are the audited financial statements for the fiscal year ending June 30, 2005 of the Indiana Transportation Finance Authority, Indiana Development Finance Authority, Indiana State Office Building Commission, Recreational Development Commission and the State Revolving Fund. On May 15, 2005 these entities were merged into the Indiana Finance Authority. However, each entity had an independent audit as of June 30, 2005, but thereafter will be covered under the Indiana Finance Authority audit.