State of North Carolina


Comprehensive Annual Financial Report (CAFR)
Fiscal Year Ended June 30, 2004


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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, 2003.  This was the tenth consecutive year that the State has received this prestigious award.  The 2004 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.
 

2004 NC CAFR Cover

Download complete 2004 entire CAFR 
(1.56 MB - 241 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

Government-wide Financial Statements
Fund Financial Statements
Notes to the Financial Statements

 
Required Supplementary Information Other Than MD&A

Combining Fund Statements and Schedules

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.
 


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