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Annual Comprehensive Financial Reports

  • Comptroller
  • Current: Annual Comprehensive Financial Reports

ACFR Report Cover

State of Indiana Annual Comprehensive Financial Report (ACFR)

The State of Indiana Annual Comprehensive Financial Report (ACFR) is a set of financial statements that complies with the accounting requirements established by the Governmental Accounting Standards Board (GASB). It must be audited by an independent auditor using generally accepted government auditing standards.

The ACFR consists of three sections:

  • Introductory
  • Financial — provides the financial statements as well as notes to the statements, independent auditor’s report and a summary of the State’s financial performance
  • Statistical — provides additional financial and statistical data along with historical and data trends

Prior Years

The State Comptroller prepares the State’s ACFR in conformity with generally accepted accounting principles. This report provides an analytical overview of Indiana’s financial activities.

Annual Financial Report Volume II

In addition to the ACFR, the State also produces an Annual Financial Report Volume II to include unaudited financial schedules with revenues, expenditures, appropriations and allotments for all state agencies operating in the State of Indiana.

The State of Indiana Financial Report is a separate resource that is available to provide a high-level overview of the ACFR.

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