INTRODUCTORY SECTION:
FINANCIAL SECTION:
Independent Auditors Report
General Purpose Financial Statements
Combined Balance Sheet -- All Fund Types and
Account Groups
Combined Statement of Revenues, Expenditures and
Changes in Fund
Balances -- All Governmental Fund
Types and Expendable Trust Funds
Combined Statement of Expenditures -- Budget and
Actual (Budgetary Basis) --
All Budgeted Fund
Types
Combined Statement of Revenues, Expenses, and
Changes in Retained
Earnings/Fund Balances
-- All Proprietary Fund Types, Nonexpendable
Trust Funds, and
Discretely Presented Component Units
Combined Statement of Cash Flows -- All
Proprietary Fund Types,
Nonexpendable Trust
Funds, and Discretely Presented Component Units
Statement of Changes in Plan Net Assets
Pension Trust Fund and
Discretely Presented
Component Units
Higher Education -- Combined Statement of Changes
in Fund Balance
Higher Education -- Combined Statement of Current
Funds Revenues,
Expenditures, and
Other Changes
Notes to the Financial Statements
Combining Financial Statements
Special Revenue Funds -- Combining Balance Sheet
Special Revenue Funds -- Combining Statement of
Revenues, Expenditures
and Changes in Fund
Balances
Debt Service Funds -- Combining Balance Sheet
Debt Service Funds -- Combining Statement of
Revenues, Expenditures
and Changes in Fund
Balances
Capital Projects Funds -- Combining Balance Sheet
Capital Projects Funds -- Combining Statement of
Revenues, Expenditures
and Changes in Fund
Balances
Enterprise Funds -- Combining Balance Sheet
Enterprise Funds -- Combining Statement of
Revenues, Expenses and
Changes in Retained
Earnings
Enterprise Funds -- Combining Statement of Cash
Flows
Internal Service Funds -- Combining Balance Sheet
Internal Service Funds -- Combining Statement of
Revenues, Expenses and
Changes in Retained
Earnings
Internal Service Funds -- Combining Statement of
Cash Flows
Trust and Agency Funds -- Combining Balance Sheet
Expendable Trust Funds -- Combining Balance Sheet
Expendable Trust Funds -- Combining Statement of
Revenue, Expenditures
and Changes in Fund
Balances
Nonexpendable Trust Funds -- Combining Balance
Sheet
Nonexpendable Trust Funds -- Combining Statement
of Revenues, Expenses
and Changes in Fund
Balances
Nonexpendable Trust Funds -- Combining Statement
of Cash Flows
Pension Trust Fund Statement of Plan Net
Assets
All Agency Funds -- Combining Statement of
Changes in Assets and
Liabilities
Component Units -- Combining Balance Sheet
Component Unit Enterprise Funds -- Combining
Statement of Revenues,
Expenses and Changes in
Retained Earnings
Component Unit Enterprise Funds -- Combining
Statement of Cash Flows
Higher Education --Combining Balance Sheet
STATISTICAL SECTION:
South Dakota
Miscellaneous Information