State of North Carolina

Comprehensive Annual Financial Report (CAFR)
Fiscal Year Ended June 30, 2007

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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, 2006.  This was the thirteenth consecutive year that the State has received this prestigious award.  The 2007 CAFR has also been submitted to the GFOA to determine its eligibility for another certificate.
 

2007 NC CAFR Cover

 Download complete 2007 entire CAFR 
(7 MB - 288 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.

  • Letter of Transmittal and Certificate of Achievement
  • Organization of NC State Government, Including Principal State Officials

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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.

  • Independent Auditor's Report
  • Management's Discussion and Analysis


Basic Financial Statements

Government-wide Financial Statements

  • Statement of Net Assets
  • Statement of Activities

Fund Financial Statements

  • Governmental Funds
  • Proprietary Funds
  • Fiduciary Funds

Notes to the Financial Statements

Required Supplementary Information Other than MD&A

  • RSI - Defined Benefit Pension Plans
  • RSI - Other Postemployment Benefits
  • RSI - Budgetary Reporting

Combining Fund Statements and Schedules

  • Nonmajor Governmental Funds
  • Nonmajor Enterprise Funds
  • Internal Service Funds
  • Fiduciary Funds
  • Component Units - Discretely Presented

 

III. STATISTICAL SECTION

 

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