Annual Financial Report
The Annual Financial Report (AFR) for the State of Arizona is a statutorily required report pursuant to A.R.S. ยง 35-131, which is due on or before December 1 of each year. The AFR is prepared on a cash basis and reflects the financial transactions of the State of Arizona as well as the financial condition of the State for the preceding fiscal year. The report is submitted to the Governor by the Director of the Department of Administration and contains supplementary data as the Director of the Department of Administration deems necessary to make the report complete and readily understandable. The accompanying financial statements of the AFR include a Comparative Balance Sheet and a Statement of Revenues, Expenditures, and Changes in Fund Balance for the General Fund. All State funds and agencies are included in the report at a summary level. As required by law, this report also includes statements reflecting non-appropriated activity in the same detail as the General Fund.
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