Accounting and reporting

Comprehensive Annual Financial Report (CAFR)

The Comprehensive Annual Financial Report (CAFR) is the state's audited financial statements, prepared in accordance with generally accepted accounting principles applicable to state and local governments.


2008 CAFR

​2007 CAFR


2005 CAFR



Statewide Accounts Receivable Management Report

The Accounts Receivable Management Report (ARMR) identifies important issues and significant trends in state agency debt collection practices and describes efforts by state agencies to improve the collection of liquidated and delinquent debt.

Statewide Single Audit Report

The Single Audit Report provides audited information on the state's federal expenditures.

2016 Single Audit

2015 Single Audit​

2014 Single Audit

2013 Single Audit 

2012 Single Audit


SWARM newsletter: The Buzz

The Buzz is a quarterly newsletter dedicated to providing resources to state agency accounts receivable professionals, partners and stakeholders. The Buzz includes articles from the state agencies, partners and stakeholders committed to improving the state of debt collections.