Comprehensive Annual Financial Report

United States budget and finances
State finances in the U.S.
State tax policy in the U.S.
State finances on the ballot
Taxes on the ballot
Glossary of state budget terms

A Comprehensive Annual Financial Report (CAFR) is a thorough and detailed presentation of a government entity's financial condition. It reports on the government's activities and balances for each fiscal year. CAFR reports are produced at the state and local government level, both for entire entities such as the state or individualized in cases of pension fund CAFR reports. In a number of states it is prepared by the auditor, but the task may also fall to the comptroller or other office.

v • e Pension policy Pension background Public pension eligibility • Public pension disclosure • State government pension liabilities • Local government public pensions • Public pension crisis • Public employee benefits • State budgets • Cost of living adjustment • Rate of return • Pension system • Defined Benefit Plan • Defined Contribution Plan • Public pension health by state Local pension measures Pension measure articles • Pension Hotspots Report • Original case study on San Jose and San Diego pensions State public pension systems Alabama • Alaska • Arizona • Arkansas • California • Colorado • Connecticut • Delaware • Florida • Georgia • Hawaii • Idaho • Illinois • Indiana • Iowa • Kansas • Kentucky • Louisiana • Maine • Maryland • Massachusetts • Michigan • Minnesota • Mississippi • Missouri • Montana • Nebraska • Nevada • New Hampshire • New Jersey • New Mexico • New York • North Carolina • North Dakota • Ohio • Oklahoma • Oregon • Pennsylvania • Rhode Island • South Carolina • South Dakota • Tennessee • Texas • Utah • Vermont • Virginia • Washington • West Virginia • Wisconsin • Wyoming Pension terms and definitions Cost of living adjustment • Defined Contribution Plan • Defined Benefit Plan • Employee and employer contributions • Rate of return • Liabilities and assets • Pension fund • Pension spiking • Unfunded liabilities

v • e Budget policy Budget background Government budgets • Cost of state transparency websites • State budget issues • Public employee salaries • Public pensions • States with spending online • Glossary of state budget terms • Total state expenditures • State spending by function as a percent of total expenditures State budget and finance pages Alabama • Alaska • Arizona • Arkansas • California • Colorado • Connecticut • Delaware • Florida • Georgia • Hawaii • Idaho • Illinois • Indiana • Iowa • Kansas • Kentucky • Louisiana • Maine • Maryland • Massachusetts • Michigan • Minnesota • Mississippi • Missouri • Montana • Nebraska • Nevada • New Hampshire • New Jersey • New Mexico • New York • North Carolina • North Dakota • Ohio • Oklahoma • Oregon • Pennsylvania • Rhode Island • South Carolina • South Dakota • Tennessee • Texas • Utah • Vermont • Virginia • Washington • West Virginia • Wisconsin • Wyoming Tax policy background Personal income tax • Sales tax • Corporate income tax • Property tax • Excise taxes • Estate and inheritance taxes • Capital gains tax State tax policy pages Alabama • Alaska • Arizona • Arkansas • California • Colorado • Connecticut • Delaware • Florida • Georgia • Hawaii • Idaho • Illinois • Indiana • Iowa • Kansas • Kentucky • Louisiana • Maine • Maryland • Massachusetts • Michigan • Minnesota • Mississippi • Missouri • Montana • Nebraska • Nevada • New Hampshire • New Jersey • New Mexico • New York • North Carolina • North Dakota • Ohio • Oklahoma • Oregon • Pennsylvania • Rhode Island • South Carolina • South Dakota • Tennessee • Texas • Utah • Vermont • Virginia • Washington • West Virginia • Wisconsin • Wyoming