Statutory law requires an annual financial report of the state Dept. of Finance, created by the State Auditor and State Treasurer and bound together. The reports contain detailed statistical information in tabular and graphic form concerning the finances of the state for a fiscal year. Schedules may be itemized by department, fund, county, source, or other name, and comparative statements may contain retrospective data. This description is based upon the report ending in fiscal year 1981, and information in other reports may vary. Included in the report of the State Comptroller are graphs which illustrate state receipts and disbursements, and exhibits which show statements of balances, receipts, and disbursements; statements of operations for the General Fund and Special Educational Trust Fund; receipts by principal sources; and disbursements by principal functions. Also presented are receipts by sources and distribution of receipts; sundry receipts; receipts, disbursements, and balances; and federal revenue by fund. Schedules of the State Auditor include: the cash reconciliation of the State Treasurer; Treasurer's balance of bank deposits; monthly reconciled balances; investment in repurchase agreements; bank debits for the payment of the Federal Reserve; reconciliations of fund balances and receipts of the State Comptroller and Treasurer; condensed comparative statement of fund balances; General, Special Educational Trust, and Trust Fund receipts and condensed comparative statements; reconciliations of General, Special Educational Trust, and Trust Fund disbursements of the State Comptroller and Treasurer and condensed comparative statements; collection of state revenue by probate judges, tax collectors, license of Revenue Commissions, clerks, assessors, and others; valuation of taxes assessed; comparative table of assessed valuation of all property since 1903; reconciliation of appropriation balances of the State Budget Office and Treasurer (including a schedule of proration); and non-consumable property from the Property Inventory Accounting Division. Part B contains the report of bonded indebtedness from the State Treasurer's records, which presents the total annual principal and interest maturities of the outstanding bonds of the state. Included are General Obligation and Revenue Bonds, in which is given their constitutional or statutory authority; and the total bonded indebtedness. The report of the State Treasurer includes a summary of investments; monthly repurchase agreements earnings; comparison of earnings; comparative statement showing monthly disbursements and receipts; condensed statement of disbursements and receipts; condensed statements of receipts and disbursements of the General and Special Educational Trust Funds; summary of receipts from county officials; bonded indebtedness of the state; condensed statements of General Obligation bonded debt and of Revenue Bonds issued by various state agencies; list showing amount of securities held from domestic and foreign insurance companies and mutual industrial and burial companies for protection of policyholders under provisions of the Code of 1940; list of securities held by the State Treasurer to secure funds of the State Docks Department in [specified] banks; list of banks qualified to do trust business under the Code of 1975, and amount of bonds held by the State Treasurer; miscellaneous securities held in trust for [specified] accounts; and securities invested for [specified] accounts.
