Comprehensive Reporting

Comprehensive Annual Financial Report (CAFR)

The Comprehensive Annual Financial Report (CAFR) is the official annual report which details the financial position of the State and results of operations during the fiscal year. The CAFR is prepared in conformity with Generally Accepted Accounting Principles (GAAP), which are a common set of accounting principles, standards and procedures that entities use to compile their financial statements.

Executive Summary

A companion piece to the Comprehensive Annual Financial Report, the Executive Summary outlines the State of Illinois’ financial standing at the close of the fiscal year in a more compact manner.

Detailed Report of Revenues and Expenditures (Budgetary Basis)

The Detailed Report of Revenue and Expenditures – Budget to Actual – Budgetary Basis provides detail support for the budgetary schedules presented as required supplementary information in the Comprehensive Annual Financial Report (CAFR). For the State of Illinois, the level of legal control is at the line-item appropriation level. Due to the State’s large amount of appropriated line items, the budgetary schedules presented in the CAFR are displayed at a summary level.

Detailed Annual Report of Revenues and Expenditures

This report summarizes how money was collected, transferred, and spent during a fiscal year. Figures are reported on a budgetary basis.

June 20, 1997
SAMS Monthly Reports
Underwriters' Participation in Credit Default Swaps Report

Entities that underwrite bonds issued by the State of Illinois are required to report if they insure buyers against profit loss. The report is produced by the Governor’s Office of Management and Budget but is statutorily required to be published by the Comptroller.