Florida Statewide Financial Statements

Last Updated: 5/12/2008

Florida's Comprehensive Annual Financial Report (CAFR)

Fiscal Year Ended June 30, 2007 (published 2/25/08)
Fiscal Year Ended June 30, 2006 (published 2/7/07)
Fiscal Year Ended June 30, 2005 (published 2/15/06)
Fiscal Year Ended June 30, 2004 (published 2/2/05)
Fiscal Year Ended June 30, 2003 (published 2/4/04)
Fiscal Year Ended June 30, 2002 (published 2/26/03)

Statewide Financial Reporting Section
The Statewide Financial Reporting Section (SFRS) is organizationally located within the Bureau of Accounting, Division of Accounting and Auditing. The primary responsibility of the SFRS is to prepare and publish the State's Comprehensive Annual Financial Report (CAFR) pursuant to Section 216.102(3)(a), Florida Statutes (F.S.). Other responsibilities include the preparation of the State's Schedule of Expenditures of Federal Awards (SEFA) pursuant to U.S. Office of Management and Budget Circular A-133; the preparation of the Statewide Cost Allocation Plan (SWCAP); and review and approval of property and accounts receivable write-off requests pursuant to Section 17.04, F.S. and monitoring contract with debt collection agent pursuant to Section 17.20, F.S..

SFRS Contact Information
200 East Gaines Street
Tallahassee, FL 32399-0354
Fax: (850) 413-5548; Suncom 293-5548
E-mail: SFRS@myfloridacfo.com

Timothy Hsieh, CPA - (850) 413-5746; Tim.Hsieh@myfloridacfo.com
CAFR
Paul Reynolds, CPA - (850) 413-5687; Paul.Reynolds@myfloridacfo.com
Regina Ballard - (850) 413-5689; Regina.Ballard@myfloridacfo.com
Ann-Marie Granger - (850) 413-5459; Ann-Marie.Granger@myfloridacfo.com
Dustin Martin - (850) 413-5544; Dustin.Martin@myfloridacfo.com
Jason Kelly - (850) 413-5672; Jason.Kelly@myfloridacfo.com
Kara Danforth - (850) 413-5565; Kara.Danforth@myfloridacfo.com
Nicole Davis - (850) 413-5458; Nicole.Davis@myfloridacfo.com
SEFA & SWCAP
Mike Rutherford - (850) 413-5594; Mike.Rutherford@myfloridacfo.com
Steve Wilson, CPA - (850) 413-5643; Steve.Wilson@myfloridacfo.com
Susan Mentillo - (850) 413-5657; Susan.Mentillo@myfloridacfo.com

2008 Statewide Financial Statement Forms (Coming Soon)
Primary Government, E-Forms, Instructions

2008 Statewide Financial Statement Component Unit Forms

Component Units Component Unit Listing by Agency (2/4/08) This document lists the component units as of the revision date on the bottom of the document. For component units pertaining to a particular fiscal year, refer to Note 1 of the financial statements. Reporting Entity Determination Form (4/13/04) Component Unit General Ledger Code Listing (8/30/07) FY 07 CAFR Reporting Requirements	Capital Assets and Long-term Debt Capital Asset Policy Comptroller Memorandum No.01 (2001-02) Appendix A Appendix B Capital Asset Overview Capital Asset Accounting Entries Long-term Debt Overview Long-term Debt Accounting Entries	Schedule of Expenditures of Federal Awards (SEFA) Agency SEFA Form Agency Instructions State University/Community College SEFA Form State University/Community College Instructions Federal Awarding Agency by CFDA Number Grantor Name and Number by CFDA Number Program Clusters by CFDA Number Program Title by CFDA Number

Statewide Financial Statement Year-end Requirements (Rules)

1. Revolving Funds (Issued 4/95, Revised 4/02)

2. Transfers (Issued 4/95, Revised 6/99, Revised 4/02, Revised 4/03, Revised 7/06)

3. GASB 20 Proprietary Fund Election (Issued 5/95)

4. Discontinue Use of GLs 168XX and 358XX (Issued 4/95)

5. Fund Balance Reserves (Issued 4/95, Revised 4/02, Revised 4/23/04, Revised 5/3/07)

6. GLs 564XX Collections, General Revenue (Issued 4/95, Revised 4/07)

7. Late Payment Interest (Issued 4/95)

8. Contributed Capital (Issued 4/95, Rescind 4/02)

9. Beginning Fund Balance or Retained Earnings (Issued 4/95, Revised 4/02)

10. Residual Equity Transfers (Issued 4/95)

11. Prior Period Adjustments (Issued 4/95, Revised 4/02)

12. Deferred Revenue - Federal Grants (Issued 4/95, Revised 4/02)

13. GASB 21 Escheat Property (Issued 4/95, Revised 4/02)

14. GASB 10 Accounting for Risk Financing (Issued 5/95, Revised 4/02)

15. GASB 23 Refunding Proprietary Fund Debt (Issued 5/95)

16. GASB 22 Accrual of Taxes Receivable (Issued 5/95)

17. Derivative Disclosure Bulletin 94-1 (Issued 5/95, Revised 4/02)

18. Cash and Investments in the State Treasury (Issued 5/95)

19. General Revenue Receivables (Issued 4/96)

20. Proprietary Fund Type Revenue and Expense General Ledger Codes (Issued 4/02)

21. Capital Grants and Contributions (Issued 4/02)

22. Reserve for Inventories (Issued 8/02, Revised 4/23/04)

23. Revenue and Expense/Expenditure Recognition (Issued 10/02)

24. State Treasury Investment Pool Interest and Administrative Fee (Issued 4/03, Revised 5/03)

25. Discontinue Use of GLs 651XX and 751XX (Issued 4/03)

26. Discontinue Use of GL 792XX (Issued 4/03)

27. Using GL 556XX "Reserved for Fixed Capital Outlay and Grants/Aid - FCO" (Issued 6/03, Revised 4/23/04)

28. Using GL 721XX "Expend - Operating Capital Outlay" and 722XX "Expend - Fixed Capital Outlay" (Issued 6/03)

29. Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries (Issued 4/06, Revised 5/5/06)