COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR)
For the Fiscal Year Ended June 30, 2002

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Governor's Letter
Table of Contents

Introductory Section

• Letter of Transmittal
• State of Delaware Selected State Officials
  
• State of Delaware Organization Chart
  
• Certificate of Achievement
  

Financial Section

Basic Financial Statements

• Report of Independent Auditors
  
• Management's Discussion and Analysis
  

Statewide Financial Statements

• Statement of Net Assets
  
• Statement of Activities
  

Governmental Fund Financial Statements

• Combined Balance Sheet
  
• Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets
  
• Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) Governmental Funds
  
• Reconciliation of the Net Changes in Fund Balances - Total Governmental Funds to Changes in Net Assets of Governmental Activities
  

Proprietary Funds

• Statement of Net Assets Proprietary Funds
  
• Statement of Revenues, Expenses and Changes in Fund Net Assets
  
• Statement of Cash Flows
  

Fiduciary Funds

• Statement of Fiduciary Net Assets
  
• Statement of Changes in Fiduciary Net Assets
  

Component Unit Financial Statements

• Combining Statement of Net Assets Major Component Units
  
• Combining Statement of Activities Major Component Units
  

Notes to the Financial Statements

• Note 1-Summary of Significant Accounting Policies
  
• Note 2-Accounting Changes
  
• Note 3-Cash, Investments and Restricted Assets
  
• Note 4-Receivables
  
• Note 5-Interfund Receivables Payables and Transfers
  
• Note 6-General Obligation Bonds
  
• Note 7-Revenue Bonds
  
• Note 8-Loans and Notes Payable
  
• Note 9-Lease Commitments
  
• Note 10-Other Long-Term Obligations
  
• Note 11-Changes in Long-Term Obligations
  
• Note 12-No Commitment Debt (Not Included in Financial Statements)
  
• Note 13-Capital Assets
  
• Note 14-Risk Management
  
• Note 15-Pensions
  
• Note 16-Affiliated Organizations
  
• Note 17-Contingencies
  
• Note 18-Subsequent Event
  

Required Supplementary Information

• Notes to Required Supplementary Information Budgetary Reporting
  
• Required Supplementary Information
  

Statistical Section

The information which follows is comprised of selected financial, economic and demographic statistical data, presented on a multi-year basis.

• Condensed Statement of Revenues, Expenditures and Changes in Fund Balance - General Fund
  
• Revenues By Source and Expenditures by Function - All Governmental Fund Types
  
• Population Statistics & Per Capita Personal Income
  
• Composition of Delaware Labor Force
  
• Non-Agricultural Employment Growth Rates & Percentage Distribution of Employment
  
• Unemployment Rates & Delaware's Largest Private Employers
  
• Property Valuation, Construction and Bank Deposits & School Enrollment
  

Debt Limits

• The 5% Rule
  
• Ratio of Annual General Obligation Debt Service to Total Revenues and Expenditures & Ratio of General Obligation Bonded Debt Per Capita
  

Revenue Bond Coverage

• Delaware Transportation Authority, Delaware State Housing Authority & Delaware State University
  

Last Updated: Friday, 23-Mar-2007 08:39:52 EDT