COLORADO
COLORADO
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2017
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2017
John Hickenlooper Governor
REPORT LAYOUT
The Comprehensive Annual Financial Report is presented in three sections: Introductory, Financial, and Statistical. The Introductory Section includes the controller's transmittal letter and the state's organization chart. The Financial Section includes the auditor's opinion, management's discussion and analysis, the basic financial statements, and the combining statements and schedules. The Statistical Section includes fiscal, economic, and demographic information about the state.
INTERNET ACCESS
The Comprehensive Annual Financial Report and other financial reports are available on the State Controller's home page at:
STATE OF COLORADO
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
CONTENTS
INTRODUCTORY SECTION
Letter of Transmittal .......................................................................................................................................... Certificate of Achievement ................................................................................................................................ Organization Chart ...........................................................................................................................................
FINANCIAL SECTION
INDEPENDENT AUDITORS REPORT .........................................................................................................
MANAGEMENT'S DISCUSSION AND ANALYSIS ....................................................................................
BASIC FINANCIAL STATEMENTS: Government-Wide Financial Statements: Statement of Net Position..................................................................................................................... Statement of Activities..........................................................................................................................
Fund Financial Statements: Balance Sheet ? Governmental Funds................................................................................................. Reconciliation of the Balance Sheet to the Statement of Net Position ............................................................................................................. Statement of Revenues, Expenditures, and Changes in Fund Balances ? Governmental Funds ...................................................................... Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities ............................................................. Statement of Net Position ? Proprietary Funds................................................................................... Statement of Revenues, Expenses, and Changes in Fund Net Position ? Proprietary Funds.............. Statement of Cash Flows ? Proprietary Funds.................................................................................... Statement of Fiduciary Net Position ? Fiduciary Funds ..................................................................... Statement of Changes in Fiduciary Net Position ? Fiduciary Funds .................................................. Statement of Net Position ? Component Units..................................................................................... Statement of Revenues, Expenses, and Changes in Net Position ? Component Units ......................... Statement of Revenues, Expenses, and Changes in Net Position ? Component Units Recast to the Statement of Activities Format.................................................................................
Notes to the Financial Statements: Note 1 ? Summary of Significant Accounting Policies........................................................................ Note 2 ? Stewardship, Accountability, and Legal Compliance............................................................ Note 3 ? Cash and Receivables ............................................................................................................ Note 4 ? Investments............................................................................................................................ Note 5 ? Capital Assets ........................................................................................................................ Note 6 ? Pension System and Obligations ........................................................................................... Note 7 ? Other Postemployment Benefits and Life Insurance ............................................................. Note 8 ? Other Employee Benefits.......................................................................................................
Page 9 15 16
18
23
45 46
48
50
52
54 56 58 60 64 65 66 68
70
71 86 90 94 108 111 120 124
................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.
Related download
Related searches
- american financing colorado reviews
- colorado health service corp
- colorado financial management
- jefferson county colorado jobs openings
- colorado financial services
- colorado banking department
- colorado department of financial services
- colorado financial service corp
- colorado tax free municipal bonds
- access financial group colorado springs
- colorado banking commission
- colorado department of banking