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Publications prepared by the Statewide Accounting and Reporting Services (SARS) unit and the SARS Statewide Accounts Receivable Management (SWARM) team.
Annual Comprehensive Financial Report (ACFR)
The Annual Comprehensive Financial Report (ACFR) is the state's audited financial statements, prepared in accordance with generally accepted accounting principles applicable to state and local governments.
2025 Annual Comprehensive Financial Report
2024 Annual Comprehensive Financial Report
Budgetary Statement of Legal Compliance (BSLC)
The Budgetary Statement of Legal Compliance (BSLC) is the state's report demonstrating legal compliance with the various legislatively approved levels of budgetary control on a statewide basis.
2025 Budgetary Statement of Legal Compliance
2024 Budgetary Statement of Legal Compliance
2023 Budgetary Statement of Legal Compliance
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.
Prior to 2020, the Write Off, Abated and Cancelled Certification Report (W/O) was included with the ARMR as an exhibit. Beginning in 2020, W/O was issued as a stand-alone report.
2025 Accunts Receivable Management Report
2025 Write off, Abated and Canceled Debt Certification Report
2024 Accounts Receivable Management Report
2024 Write Off, Abated and Canceled Debt Certification Report
2023 Accounts Receivable Management Report
2023 Write Off, Abated and Canceled Debt Certification Report
2022 Accounts Receivable Management Report
2022 Write Off, Abated and Canceled Certification Report
2021 Accounts Receivable Management Report
2021 Write Off, Abated and Canceled Certification Report
2020 Accounts Receivable Management Report
2020 Write Off, Abated and Canceled Certification Report
2019 Accounts Receivable Management Report
2018 Accounts Receivable Management Report
2017 Accounts Receivable Management Report
2016 Accounts Receivable Management Report
Statewide Single Audit Report
The Single Audit Report provides audited information on the state's federal expenditures.
2024 Single Audit
2023 Single Audit
2022 Single Audit
2021 Single Audit
2020 Single Audit
2019 Single Audit
2018 Single Audit
2017 Single Audit
2016 Single Audit
2015 Single Audit
2014 Single Audit
2013 Single Audit
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