State of North Carolina

Comprehensive Annual Financial Report (CAFR)
Fiscal Year Ended June 30, 2002

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The CAFR is divided into 3 major sections:  i) introductory section , ii) financial section , and iii) statistical section .  The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the State of North Carolina for its CAFR for the fiscal year ended June 30, 2001.  This was the eighth consecutive year that the State has received this prestigious award.  The 2002 CAFR has also been submitted to the GFOA to determine its eligibility for another certificate.

The accompanying CAFR was prepared in accordance with GASB Statement 34 .  This pronouncement establishes new financial reporting requirements for state and local governments throughout the United States.
 

Download complete 2002 CAFR 
(1.77 MB - 211 pages)


I. INTRODUCTORY SECTION

This section provides general information on the organizational structure of State government as well as information useful in assessing the State's financial condition.

II. FINANCIAL SECTION

This section is used to present the independent auditor's report on the financial statements, the management's discussion and analysis ("MD&A"), the basic financial statements, other required supplementary information (i.e., pension and budgetary information), as well as combining fund statements and schedules.
Basic Financial Statements
Notes to the Financial Statements

 
Required Supplementary Information Other Than MD&A
  • RSI - Defined Benefit Pension Plans
  • RSI - General Fund Budgetary Reporting

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    Combining Fund Statements and Schedules
  • Nonmajor Governmental Funds
  • Nonmajor Enterprise Funds
  • Internal Service Funds
  • Fiduciary Funds

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    III. STATISTICAL SECTION

    This section provides a broad range of trend data covering key financial indicators from the past 10 fiscal years. It also contains demographic and miscellaneous data useful in assessing the State's financial condition.
     

    If you would like a printed copy of the CAFR mailed to you, please complete and submit this form .

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