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State Auditor's Office
Cynthia I. Cloud, State Capitol, Suite 114, Cheyenne, WY  82002
Phone (307) 777-7831, Fax (307)777-6983
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COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR)

STATE OF WYOMING COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) for Fiscal Year Ended June 30, 2013 (1.55 mb) cafr2013.pdf - Full Version
* See individual sections below *
    NOTE:  This document has been divided into smaller sections (below) to shorten download times.  Please click on the links below to download the pdf files, which require the free Adobe Acrobat Reader software.
    CAFR for FY Ended June 30, 2013
  • INTRODUCTORY SECTION (151 kb)
    • Letter from the State Auditor
    • Government Finance Officers Association Certificate
    • Principal State Officials
    • Organizational Chart
  • FINANCIAL SECTION (complete) (1.144 mb)
    • FINANCIAL SECTION:  Independent Auditor's Report (39 kb)
    • FINANCIAL SECTION:  Management's Discussion & Analysis (179 kb)
    • FINANCIAL SECTION:  Basic Financial Statements (588 kb)
      • Statement of Net Assets
      • Statement of Net Assets - Component Units
      • Statement of Activities
      • Balance Sheet-Governmental Funds
      • Reconciliation of the Balance Sheet to the Statement of Net Position
      • Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
      • Reconciliation of the Statement of Revenues, Expenditures & Changes in Fund Balances to the Statement of Activities
      • Statement of Net Position - Proprietary Funds
      • Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds
      • Statement of Cash Flows - Proprietary Funds
      • Statement of Net Position - Fiduciary Funds
      • Statement of Changes in Net Position - Fiduciary Funds
      • Notes to the Basic Financial Statements
    • FINANCIAL SECTION:  Required Supplementary Information (71 kb)
      • Schedule of Revenues & Expenditures (Budget & Actual) - General Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - American Recovery & Reinvestment Act
      • Schedule of Revenues & Expenditures (Budget & Actual) - Foundation Program Fund
      • Required Supplementary Information
    • FINANCIAL SECTION:  Supplementary Information (381 kb)
      • Combining Balance Sheet - Non-Major Governmental Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Governmental Funds
      • Combining Balance Sheet - Non-Major Special Revenue Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Special Revenue Funds
      • Combining Balance Sheet - Non-Major Permanent Trust Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Non-Major Special Revenue Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Major Permanent Trust Fund
      • Combining Statement of Net Position - Non-Major Enterprise Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Position - Non-Major Enterprise Funds
      • Combining Statement of Cash Flows - Non-Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Major Enterprise Fund
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Non-Major Enterprise Funds
      • Combining Statement of Net Position - Internal Service Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Position - Internal Service Funds
      • Combining Statement of Cash Flows - Internal Service Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Internal Service Funds
      • Combining Statement of Fiduciary Net Position - Pension Trust Funds
      • Combining Statement of Changes in Fiduciary Net Position - Pension Trust Funds
      • Statement of Fiduciary Net Position - Private-Purpose Trust Fund
      • Statement of Changes in Fiduciary Net Position - Private-Purpose Trust Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Private-Purpose Trust Fund
      • Combining Statement of Changes in Fiduciary Assets and Liabilities - Agency Funds
  • STATISTICAL SECTION (unaudited) (323 kb)
    • Schedule 1-Changes in Net Position
    • Schedule 2-Net Position by Component
    • Schedule 3-Fund Balances of Governmental Funds
    • Schedule 4-Changes in Fund Balances of Governmental Funds
    • Schedule 5-Governmental Activities Tax-Revenues by Source
    • Schedule 6-General Governmental Tax-Revenues by Source
    • Schedule 7-Revenue Capacity
    • Schedule 8-Major Own Source Revenue-Mineral Severance Taxes
    • Schedule 9-Revenue Rates
    • Schedule 10-Revenue Rates for Mineral Severance Tax
    • Schedule 11-Sales Tax Collections by Industry
    • Schedule 12-Sales Tax Collections for Retail, Accommodation and Food Service Sectors
    • Schedule 13-Use Tax Collections by Industry
    • Schedule 14-Revenue Base-Assessed Value of Property
    • Schedule 15-Locally Assessed Value and Estimated Actual Value of Taxable Property
    • Schedule 16-State Assessed Value and Estimated Actual Value of Taxable Property
    • Schedule 17-School Foundation 12-mill Property Tax Collection
    • Schedule 18-Principal Production Mineral Tax Payers
    • Schedule 19-Principal Non-Mineral Tax Payers
    • Schedule 20-Revenue Bond Coverage
    • Schedule 21-Legal Debt Margin
    • Schedule 22-Ratios of Outstanding Debt by Type
    • Schedule 23-Demographic and Economic Statistics
    • Schedule 24-Personal Income by Major Source
    • Schedule 25-Principal Employers by Industry
    • Schedule 26-Capital Asset Statistics by Functional Category and by Fund Class
    • Schedule 27-State Government Authorized Full-Time Positions and Number of Active Employees
    • Schedule 28-Operating Indicators by Function/Program
    • Schedule 29-Department of Employment Workers' Compensation Division
    • Schedule 30-Department of Employment Workers' Compensation Division
    • Schedule 31-Trends in AFDC/TANF and Food Stamp Caseloads and Expenditures
    • Other Wyoming Facts
    • Acknowledgements
STATE OF WYOMING COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) for Fiscal Year Ended June 30, 2012 (1.78 mb) cafr2012.pdf - Full Version
* See individual sections below *
    NOTE:  This document has been divided into smaller sections (below) to shorten download times.  Please click on the links below to download the pdf files, which require the free Adobe Acrobat Reader software.
    CAFR for FY Ended June 30, 2012
  • INTRODUCTORY SECTION (431 kb)
    • Letter from the State Auditor
    • Government Finance Officers Association Certificate
    • Principal State Officials
    • Organizational Chart
  • FINANCIAL SECTION (complete) (1.09 mb)
    • FINANCIAL SECTION:  Independent Auditor's Report (41 kb)
    • FINANCIAL SECTION:  Management's Discussion & Analysis (205 kb)
    • FINANCIAL SECTION:  Basic Financial Statements (587 kb)
      • Statement of Net Assets
      • Statement of Net Assets - Component Units
      • Statement of Activities
      • Balance Sheet-Governmental Funds
      • Reconciliation of the Balance Sheet to the Statement of Net Assets
      • Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
      • Reconciliation of the Statement of Revenues, Expenditures & Changes in Fund Balances to the Statement of Activities
      • Statement of Net Assets - Proprietary Funds
      • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
      • Statement of Cash Flows - Proprietary Funds
      • Statement of Net Assets - Fiduciary Funds
      • Statement of Changes in Net Assets - Fiduciary Funds
      • Notes to the Basic Financial Statements
    • FINANCIAL SECTION:  Required Supplementary Information (67 kb)
      • Schedule of Revenues & Expenditures (Budget & Actual) - General Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - American Recovery & Reinvestment Act
      • Schedule of Revenues & Expenditures (Budget & Actual) - Foundation Program Fund
      • Required Supplementary Information
    • FINANCIAL SECTION:  Supplementary Information (372 kb)
      • Combining Balance Sheet - Non-Major Governmental Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Governmental Funds
      • Combining Balance Sheet - Non-Major Special Revenue Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Special Revenue Funds
      • Combining Balance Sheet - Non-Major Permanent Trust Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Non-Major Special Revenue Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Major Permanent Trust Fund
      • Combining Statement of Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Cash Flows - Non-Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Major Enterprise Fund
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Non-Major Enterprise Funds
      • Combining Statement of Net Assets - Internal Service Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
      • Combining Statement of Cash Flows - Internal Service Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Internal Service Funds
      • Combining Statement of Fiduciary Net Assets - Pension Trust Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Pension Trust Funds
      • Statement of Fiduciary Net Assets - Private-Purpose Trust Fund
      • Statement of Changes in Fiduciary Net Assets - Private-Purpose Trust Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Private-Purpose Trust Fund
      • Combining Statement of Changes in Fiduciary Assets and Liabilities - Agency Funds
  • STATISTICAL SECTION (unaudited) (324 kb)
    • Schedule 1-Changes in Net Assets
    • Schedule 2-Net Assets by Component
    • Schedule 3-Fund Balances of Governmental Funds
    • Schedule 4-Changes in Fund Balances of Governmental Funds
    • Schedule 5-Governmental Activities Tax-Revenues by Source
    • Schedule 6-General Governmental Tax-Revenues by Source
    • Schedule 7-Revenue Capacity
    • Schedule 8-Major Own Source Revenue-Mineral Severance Taxes
    • Schedule 9-Revenue Rates
    • Schedule 10-Revenue Rates for Mineral Severance Tax
    • Schedule 11-Sales Tax Collections by Industry
    • Schedule 12-Sales Tax Collections for Retail, Accommodation and Food Service Sectors
    • Schedule 13-Use Tax Collections by Industry
    • Schedule 14-Revenue Base-Assessed Value of Property
    • Schedule 15-Locally Assessed Value and Estimated Actual Value of Taxable Property
    • Schedule 16-State Assessed Value and Estimated Actual Value of Taxable Property
    • Schedule 17-School Foundation 12-mill Property Tax Collection
    • Schedule 18-Principal Production Mineral Tax Payers
    • Schedule 19-Principal Non-Mineral Tax Payers
    • Schedule 20-Revenue Bond Coverage
    • Schedule 21-Legal Debt Margin
    • Schedule 22-Ratios of Outstanding Debt by Type
    • Schedule 23-Demographic and Economic Statistics
    • Schedule 24-Personal Income by Major Source
    • Schedule 25-Principal Employers by Industry
    • Schedule 26-Capital Asset Statistics by Functional Category and by Fund Class
    • Schedule 27-State Government Authorized Full-Time Positions and Number of Active Employees
    • Schedule 28-Operating Indicators by Function/Program
    • Schedule 29-Department of Employment Workers' Compensation Division
    • Schedule 30-Department of Employment Workers' Compensation Division
    • Schedule 31-Trends in AFDC/TANF and Food Stamp Caseloads and Expenditures
    • Other Wyoming Facts
    • Acknowledgements
STATE OF WYOMING COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) for Fiscal Year Ended June 30, 2011 (2.1 mb) cafr2011.pdf - Full Version
* See individual sections below *
    NOTE:  This document has been divided into smaller sections (below) to shorten download times.  Please click on the links below to download the pdf files, which require the free Adobe Acrobat Reader software.
    CAFR for FY Ended June 30, 2011
  • INTRODUCTORY SECTION (304 kb)
    • Letter from the State Auditor
    • Government Finance Officers Association Certificate
    • Principal State Officials
    • Organizational Chart
  • FINANCIAL SECTION (complete) (1.6 mb)
    • FINANCIAL SECTION:  Independent Auditor's Report (547 kb)
    • FINANCIAL SECTION:  Management's Discussion & Analysis (160 kb)
    • FINANCIAL SECTION:  Basic Financial Statements 554 kb)
      • Statement of Net Assets
      • Statement of Net Assets - Component Units
      • Statement of Activities
      • Balance Sheet-Governmental Funds
      • Reconciliation of the Balance Sheet to the Statement of Net Assets
      • Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
      • Reconciliation of the Statement of Revenues, Expenditures & Changes in Fund Balances to the Statement of Activities
      • Statement of Net Assets - Proprietary Funds
      • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
      • Statement of Cash Flows - Proprietary Funds
      • Statement of Net Assets - Fiduciary Funds
      • Statement of Changes in Net Assets - Fiduciary Funds
      • Notes to the Basic Financial Statements
    • FINANCIAL SECTION:  Required Supplementary Information (65 kb)
      • Schedule of Revenues & Expenditures (Budget & Actual) - General Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - American Recovery & Reinvestment Act
      • Schedule of Revenues & Expenditures (Budget & Actual) - Foundation Program Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - Legislative Reserve Fund
      • Required Supplementary Information
    • FINANCIAL SECTION:  Supplementary Information (406 kb)
      • Combining Balance Sheet - Non-Major Governmental Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Governmental Funds
      • Combining Balance Sheet - Non-Major Special Revenue Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Special Revenue Funds
      • Combining Balance Sheet - Non-Major Permanent Trust Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Non-Major Special Revenue Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Major Permanent Trust Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Non-Major Permanent Trust Funds
      • Combining Statement of Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Cash Flows - Non-Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Major Enterprise Fund
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Non-Major Enterprise Funds
      • Combining Statement of Net Assets - Internal Service Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
      • Combining Statement of Cash Flows - Internal Service Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Internal Service Funds
      • Combining Statement of Fiduciary Net Assets - Pension Trust Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Pension Trust Funds
      • Statement of Fiduciary Net Assets - Private-Purpose Trust Fund
      • Statement of Changes in Fiduciary Net Assets - Private-Purpose Trust Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Private-Purpose Trust Fund
      • Combining Statement of Changes in Fiduciary Assets and Liabilities - Agency Funds
  • STATISTICAL SECTION (unaudited) (312 kb)
    • Schedule 1-Changes in Net Assets
    • Schedule 2-Net Assets by Component
    • Schedule 3-Fund Balances of Governmental Funds
    • Schedule 4-Changes in Fund Balances of Governmental Funds
    • Schedule 5-Governmental Activities Tax-Revenues by Source
    • Schedule 6-General Governmental Tax-Revenues by Source
    • Schedule 7-Revenue Capacity
    • Schedule 8-Major Own Source Revenue-Mineral Severance Taxes
    • Schedule 9-Revenue Rates
    • Schedule 10-Revenue Rates for Mineral Severance Tax
    • Schedule 11-Sales Tax Collections by Industry
    • Schedule 12-Sales Tax Collections for Retail, Accommodation and Food Service Sectors
    • Schedule 13-Use Tax Collections by Industry
    • Schedule 14-Revenue Base-Assessed Value of Property
    • Schedule 15-Locally Assessed Value and Estimated Actual Value of Taxable Property
    • Schedule 16-State Assessed Value and Estimated Actual Value of Taxable Property
    • Schedule 17-School Foundation 12-mill Property Tax Collection
    • Schedule 18-Principal Production Mineral Tax Payers
    • Schedule 19-Principal Non-Mineral Tax Payers
    • Schedule 20-Revenue Bond Coverage
    • Schedule 21-Legal Debt Margin
    • Schedule 22-Ratios of Outstanding Debt by Type
    • Schedule 23-Demographic and Economic Statistics
    • Schedule 24-Personal Income by Major Source
    • Schedule 25-Principal Employers by Industry
    • Schedule 26-Capital Asset Statistics by Functional Category and by Fund Class
    • Schedule 27-State Government Authorized Full-Time Positions and Number of Active Employees
    • Schedule 28-Operating Indicators by Function/Program
    • Schedule 29-Department of Employment Workers‘ Compensation Division
    • Schedule 30-Department of Employment Workers‘ Compensation Division
    • Schedule 31-Trends in AFDC/TANF and Food Stamp Caseloads and Expenditures
    • Other Wyoming Facts
    • Acknowledgements
STATE OF WYOMING COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) for Fiscal Year Ended June 30, 2010 (7 mb) cafr2010.pdf - Full Version
* See individual sections below *
    NOTE:  This document has been divided into smaller sections (below) to shorten download times.  Please click on the links below to download the pdf files, which require the free Adobe Acrobat Reader software.
    CAFR for FY Ended June 30, 2010
  • INTRODUCTORY SECTION (1.3 mb)
    • Letter from the State Auditor
    • Government Finance Officers Association Certificate
    • Principal State Officials
    • Organizational Chart
  • FINANCIAL SECTION (complete) (5.76 mb)
    • FINANCIAL SECTION:  Independent Auditor's Report (450 kb)
    • FINANCIAL SECTION:  Management's Discussion & Analysis (1.7 mb)
    • FINANCIAL SECTION:  Basic Financial Statements (3.34 mb)
      • Statement of Net Assets
      • Statement of Activities
      • Balance Sheet-Governmental Funds
      • Reconciliation of the Balance Sheet to the Statement of Net Assets
      • Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
      • Reconciliation of the Statement of Revenues, Expenditures & Changes in Fund Balances to the Statement of Activities
      • Statement of Net Assets - Proprietary Funds
      • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
      • Statement of Cash Flows - Proprietary Funds
      • Statement of Net Assets-Fiduciary Funds
      • Statement of Changes in Net Assets-Fiduciary Funds
      • Notes to the Basic Financial Statements
    • FINANCIAL SECTION:  Required Supplementary Information (580 kb)
      • Schedule of Revenues & Expenditures (Budget & Actual) - General Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - American Recovery & Reinvestment Act
      • Schedule of Revenues & Expenditures (Budget & Actual) - Foundation Program Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - Legislative Reserve Fund
      • Required Supplementary Information
    • FINANCIAL SECTION:  Supplementary Information (718.86 kb)
      • Combining Balance Sheet - Non-Major Governmental Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Governmental Funds
      • Combining Balance Sheet - Non-Major Special Revenue Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Special Revenue Funds
      • Combining Balance Sheet - Non-Major Permanent Trust Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Non-Major Special Revenue Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Major Permanent Trust Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Non-Major Permanent Trust Funds
      • Combining Statement of Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Cash Flows - Non-Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Major Enterprise Fund
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Non-Major Enterprise Funds
      • Combining Statement of Net Assets - Internal Service Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
      • Combining Statement of Cash Flows - Internal Service Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Internal Service Funds
      • Combining Statement of Fiduciary Net Assets - Pension Trust Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Pension Trust Funds
      • Statement of Fiduciary Net Assets - Private-Purpose Trust Fund
      • Statement of Changes in Fiduciary Net Assets - Private-Purpose Trust Fund
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Private-Purpose Trust Fund
      • Combining Statement of Changes in Fiduciary Assets and Liabilities - Agency Funds
  • STATISTICAL SECTION (unaudited) (729.47 kb)
    • Schedule 1-Changes in Net Assets
    • Schedule 2-Net Assets by Component
    • Schedule 3-Fund Balances of Governmental Funds
    • Schedule 4-Changes in Fund Balances of Governmental Funds
    • Schedule 5-Governmental Activities Tax-Revenues by Source
    • Schedule 6-General Governmental Tax-Revenues by Source
    • Schedule 7-Revenue Capacity
    • Schedule 8-Major Own Source Revenue-Mineral Severance Taxes
    • Schedule 9-Revenue Rates
    • Schedule 10-Revenue Rates for Mineral Severance Tax
    • Schedule 11-Sales Tax Collections by Industry
    • Schedule 12-Sales Tax Collections for Retail, Accommodation and Food Service Sectors
    • Schedule 13-Use Tax Collections by Industry
    • Schedule 14-Revenue Base-Assessed Value of Property
    • Schedule 15-Locally Assessed Value and Estimated Actual Value of Taxable Property
    • Schedule 16-State Assessed Value and Estimated Actual Value of Taxable Property
    • Schedule 17-School Foundation 12-mill Property Tax Collection
    • Schedule 18-Principal Production Mineral Tax Payers
    • Schedule 19-Principal Non-Mineral Tax Payers
    • Schedule 20-Revenue Bond Coverage
    • Schedule 21-Legal Debt Margin
    • Schedule 22-Ratios of Outstanding Debt by Type
    • Schedule 23-Demographic and Economic Statistics
    • Schedule 24-Personal Income by Major Source
    • Schedule 25-Principal Employers by Industry
    • Schedule 26-Capital Asset Statistics by Functional Category and by Fund Class
    • Schedule 27-State Government Authorized Full-Time Positions and Number of Active Employees
    • Schedule 28-Operating Indicators by Function/Program
    • Schedule 29-Department of Employment Workers‘ Compensation Division
    • Schedule 30-Department of Employment Workers‘ Compensation Division
    • Schedule 31-Trends in AFDC/TANF and Food Stamp Caseloads and Expenditures
    • Other Wyoming Facts
    • Acknowledgements

 

STATE OF WYOMING COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) for Fiscal Year Ended June 30, 2009 (7 mb) cafr2009.pdf - Full Version
* See individual sections below *
    NOTE:  This document has been divided into smaller sections (below) to shorten download times.  Please click on the links below to download the pdf files, which require the free Adobe Acrobat Reader software.
    CAFR for FY Ended June 30, 2009
  • INTRODUCTORY SECTION (2.5 mb)
    • Letter from the State Auditor
    • Government Finance Officers Association Certificate
    • Principal State Officials
    • Organizational Chart
  • FINANCIAL SECTION (complete) (4.4 mb)
    • FINANCIAL SECTION:  Independent Auditor's Report (1.7 mb)
    • FINANCIAL SECTION:  Management's Discussion & Analysis (925 kb)
    • FINANCIAL SECTION:  Basic Financial Statements (1.9 mb)
      • Statement of Net Assets
      • Statement of Activities
      • Balance Sheet-Governmental Funds
      • Reconciliation of Balance Sheet to the Statement of Net Assets
      • Statement of the Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
      • Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance to The Statement of Activities
      • Statement of Net Assets - Proprietary Funds
      • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
      • Statement of Cash Flows - Proprietary Funds
      • Statement of Net Assets - Fiduciary Funds
      • Statement of Changes in Net Assets - Fiduciary Funds
      • Notes to the Basic Financial Statements
    • FINANCIAL SECTION:  Required Supplementary Information (439 kb)
      • Schedule of Revenues and Expenditures (Budget & Actual) - General Fund
      • Schedule of Revenues and Expenditures (Budget & Actual) - Foundation Program Fund
      • Schedule of Revenues and Expenditures (Budget & Actual) - Budget Reserve Fund
      • Required Supplementary Information
    • FINANCIAL SECTION:  Supplementary Information (712 kb)
      • Combining Balance Sheet - Non-Major Governmental Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Governmental Funds
      • Combining Balance Sheet - Non-Major Special Revenue Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Special Revenue Funds
      • Combining Balance Sheet - Non-Major Permanent Trust Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Non-Major Special Revenue Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Permanent Trust Funds
      • Combining Statement of Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Cash Flows - Non-Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Non-Major Enterprise Funds
      • Combining Statement of Net Assets - Internal Service Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
      • Combining Statement of Cash Flows - Internal Service Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Internal Service Funds
      • Combining Statement of Fiduciary Net Assets - Pension Trust Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Pension Trust Funds
      • Combining Statement of Fiduciary Net Assets - Private-Purpose Trust Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Private-Purpose Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Private-Purpose Trust
      • Combining Statement of Changes in Fiduciary Assets and Liabilities - Agency Funds
  • STATISTICAL SECTION (unaudited) (813 kb)
    • Capital Asset Statistics By Functional Category and By Fund Class
    • Changes in Net Assets (Accrual Basis of Accounting)
    • Net Assets By Component (Accrual Basis of Accounting)
    • Fund Balances of Governmental Funds (Modified Accrual Basis of Accounting)
    • Changes in Fund Balances of Governmental Funds (Modified Accrual Basis of Accounting)
    • Governmental Activities Tax Revenues By Source (Accrual Basis of Accounting)
    • General Governmental Tax Revenues By Source (Modified Accrual Basis of Accounting)
    • Property Tax Levies and Collections
    • Assessed Value of Property
    • Legal Debt Margin
    • Revenue Bond Coverage (Excluding the University of Wyoming and Wyoming Building Corporation)
    • Wyoming Earnings By Industry
    • State Government Authorized Full-Time Positions and Number of Active Employees
    • Wyoming Personal Income and Earnings
    • Wyoming Labor Force Annual Averages
    • Revenue Capacity
    • Department of Employment Workers’ Compensation Division
    • Unemployment Benefits Paid and Claimants by Fiscal Year
    • Trends in AFDC/TANF and Food Stamp Caseloads and Expenditures
    • Department of Employment Workers’ Compensation Division
    • Other Wyoming Facts
    • Acknowledgments

 

STATE OF WYOMING COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) for Fiscal Year Ended June 30, 2008 (9.7 mb) cafr2008.pdf - Full Version
* See individual sections below *
    NOTE:  This document has been divided into smaller sections (below) to shorten download times.  Please click on the links below to download the pdf files, which require the free Adobe Acrobat Reader software.
    CAFR for FY Ended June 30, 2008
  • INTRODUCTORY SECTION (300 kb)
    • Letter from the State Auditor
    • Government Finance Officers Association Certificate
    • Principal State Officials
    • Organizational Chart
  • FINANCIAL SECTION (complete) (8.5 mb)
    • FINANCIAL SECTION:  Independent Auditor's Report (115 kb)
    • FINANCIAL SECTION:  Management's Discussion & Analysis (553 kb)
    • FINANCIAL SECTION:  Basic Financial Statements (4.1 mb)
      • Statement of Net Assets
      • Statement of Activities
      • Balance Sheet-Governmental Funds
      • Reconciliation of Balance Sheet to the Statement of Net Assets
      • Statement of the Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
      • Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance to The Statement of Activities
      • Statement of Net Assets - Proprietary Funds
      • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
      • Statement of Cash Flows - Proprietary Funds
      • Statement of Net Assets - Fiduciary Funds
      • Statement of Changes in Net Assets - Fiduciary Funds
      • Notes to the Basic Financial Statements
    • FINANCIAL SECTION:  Required Supplementary Information (249 kb)
      • Schedule of Revenues and Expenditures (Budget & Actual) - General Fund
      • Schedule of Revenues and Expenditures (Budget & Actual) - Foundation Program Fund
      • Schedule of Revenues and Expenditures (Budget & Actual) - Budget Reserve Fund
      • Required Supplementary Information
    • FINANCIAL SECTION:  Supplementary Information (4.3 mb)
      • Combining Balance Sheet - Non-Major Governmental Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Governmental Funds
      • Combining Balance Sheet - Non-Major Special Revenue Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Special Revenue Funds
      • Combining Balance Sheet - Non-Major Permanent Trust Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Non-Major Special Revenue Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Permanent Trust Funds
      • Combining Statement of Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Cash Flows - Non-Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Non-Major Enterprise Funds
      • Combining Statement of Net Assets - Internal Service Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
      • Combining Statement of Cash Flows - Internal Service Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Internal Service Funds
      • Combining Statement of Fiduciary Net Assets - Pension Trust Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Pension Trust Funds
      • Combining Statement of Fiduciary Net Assets - Private-Purpose Trust Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Private-Purpose Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Private-Purpose Trust
      • Combining Statement of Changes in Fiduciary Assets and Liabilities - Agency Funds
  • STATISTICAL SECTION (unaudited) (1.2 mb)
    • Capital Asset Statistics By Functional Category and By Fund Class
    • Changes in Net Assets (Accrual Basis of Accounting)
    • Net Assets By Component (Accrual Basis of Accounting)
    • Fund Balances of Governmental Funds (Modified Accrual Basis of Accounting)
    • Changes in Fund Balances of Governmental Funds (Modified Accrual Basis of Accounting)
    • Governmental Activities Tax Revenues By Source (Accrual Basis of Accounting)
    • General Governmental Tax Revenues By Source (Modified Accrual Basis of Accounting)
    • Property Tax Levies and Collections
    • Assessed Value of Property
    • Legal Debt Margin
    • Revenue Bond Coverage (Excluding the University of Wyoming and Wyoming Building Corporation)
    • Wyoming Earnings By Industry
    • State Government Authorized Full-Time Positions and Number of Active Employees
    • Wyoming Personal Income and Earnings
    • Wyoming Labor Force Annual Averages
    • Revenue Capacity
    • Department of Employment Workers’ Compensation Division
    • Unemployment Benefits Paid and Claimants by Fiscal Year
    • Trends in AFDC/TANF and Food Stamp Caseloads and Expenditures
    • Department of Employment Workers’ Compensation Division
    • Other Wyoming Facts
    • Acknowledgments

 

STATE OF WYOMING COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) for Fiscal Year Ended June 30, 2007 (23 mb) cafr2007.pdf - Full Version
* See individual sections below *
    NOTE:  This document has been divided into smaller sections (below) to shorten download times.  Please click on the links below to download the pdf files, which require the free Adobe Acrobat Reader software.
    CAFR for FY Ended June 30, 2007
  • INTRODUCTORY SECTION (4.6 mb)
    • Letter from the State Auditor
    • Government Finance Officers Association Certificate
    • Principal State Officials
    • Organizational Chart
  • FINANCIAL SECTION (complete) (15.8 mb)
    • FINANCIAL SECTION:  Independent Auditor's Report (30 kb)
    • FINANCIAL SECTION:  Management's Discussion & Analysis (2.3 mb)
    • FINANCIAL SECTION:  Basic Financial Statements (4.6 mb)
      • Statement of Net Assets
      • Statement of Activities
      • Balance Sheet-Governmental Funds
      • Reconciliation of Balance Sheet to the Statement of Net Assets
      • Statement of the Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
      • Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance to The Statement of Activities
      • Statement of Net Assets - Proprietary Funds
      • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
      • Statement of Cash Flows - Proprietary Funds
      • Statement of Net Assets - Fiduciary Funds
      • Statement of Changes in Net Assets - Fiduciary Funds
      • Notes to the Basic Financial Statements
    • FINANCIAL SECTION:  Required Supplementary Information (1.9 mb)
      • Schedule of Revenues and Expenditures (Budget & Actual) - General Fund
      • Schedule of Revenues and Expenditures (Budget & Actual) - Foundation Program Fund
      • Schedule of Revenues and Expenditures (Budget & Actual) - Budget Reserve Fund
      • Required Supplementary Information
    • FINANCIAL SECTION:  Supplementary Information (5.1 mb)
      • Combining Balance Sheet - Non-Major Governmental Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Governmental Funds
      • Combining Balance Sheet - Non-Major Special Revenue Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Special Revenue Funds
      • Combining Balance Sheet - Non-Major Permanent Trust Funds
      • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non-Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Non-Major Special Revenue Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Major Permanent Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Permanent Trust Funds
      • Combining Statement of Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Non-Major Enterprise Funds
      • Combining Statement of Cash Flows - Non-Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Major Enterprise Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Non-Major Enterprise Funds
      • Combining Statement of Net Assets - Internal Service Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
      • Combining Statement of Cash Flows - Internal Service Funds
      • Schedule of Revenues & Expenses (Budget & Actual) - Budgeted Internal Service Funds
      • Combining Statement of Fiduciary Net Assets - Pension Trust Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Pension Trust Funds
      • Combining Statement of Fiduciary Net Assets - Private-Purpose Trust Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Private-Purpose Trust Funds
      • Schedule of Revenues & Expenditures (Budget & Actual) - Budgeted Private-Purpose Trust
      • Combining Statement of Changes in Fiduciary Assets and Liabilities - Agency Funds
  • STATISTICAL SECTION (unaudited) (3 mb)
    • Capital Asset Statistics By Functional Category and By Fund Class
    • Changes in Net Assets (Accrual Basis of Accounting)
    • Net Assets By Component (Accrual Basis of Accounting)
    • Fund Balances of Governmental Funds (Modified Accrual Basis of Accounting)
    • Changes in Fund Balances of Governmental Funds (Modified Accrual Basis of Accounting)
    • Governmental Activities Tax Revenues By Source (Accrual Basis of Accounting)
    • General Governmental Tax Revenues By Source (Modified Accrual Basis of Accounting)
    • Property Tax Levies and Collections
    • Assessed Value of Property
    • Legal Debt Margin
    • Revenue Bond Coverage (Excluding the University of Wyoming and Wyoming Building Corporation)
    • Wyoming Earnings By Industry
    • State Government Authorized Full-Time Positions and Number of Active Employees
    • Wyoming Personal Income and Earnings
    • Wyoming Labor Force Annual Averages
    • Revenue Capacity
    • Department of Employment Workers’ Compensation Division
    • Unemployment Benefits Paid and Claimants by Fiscal Year
    • Trends in AFDC/TANF and Food Stamp Caseloads and Expenditures
    • Department of Employment Workers’ Compensation Division
    • Other Wyoming Facts
    • Acknowledgments
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