Contents

    1. Front Cover
    2. Title Page
    3. Acknowledgements
    4. Table of Contents
    5. Introductory Section
      1. Profile of the Government
      2. Economic Condition
    6. Certificate of Achievement for Excellence in Financial Reporting
    7. State Government Organization
    8. Statewide Elected Officials
    1. Auditor's Report
        1. Net Position
          1. Percentage Changes Explanation
          1. Governmental Revenue & Expense Charts
          1. Business-Type Revenue & Expense Charts
        1. Governmental Funds
        2. Proprietary Funds
      1. General Fund Budgetary Highlights
        1. Capital Assets
        2. Long-Term Debt
      2. Economic Facts and Next Year's Budget
      3. Contacting the State's Financial Management
        1. Seal
      1. Statement of Activities
        1. Seal
      2. Reconciliation of the Governmental Funds Balance Sheet
        1. Seal
      3. Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds to the Statement of Activities
      4. Propriety Statement of Net Position
      5. Propriety Statement of Revenues, Expenses, and Changes in Fund Net Position
      6. Propriety Statement of Cash Flows
      7. Fiduciary Statement of Net Position
      8. Fiduciary Statement of Changes in Net Position
      9. Component Units Statement of Net Position
      10. Component Units Statement of Revenues, Expenses, and Changes in Fund Net Position
      11. Index for Notes to the Financial Statements
          1. A. Reporting Entity
          2. B. Government-Wide and Fund Financial Statements
          3. C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
          4. D. Financial Statement Elements
          5. E. Net Position/Fund Balance
          1. A. Deposits
            1. Fair Value
            2. Interest Rate Risk of Investments
            3. Credit Risk of Debt Securities
            4. Concentration of Credit Risk
            5. Foreign Currency Denominated Investments
          2. C. Restricted Assets
        1. Note 3. Derivative Instruments
          1. A. Interfund Balances
          2. B. Interfund Transfers
          3. C. Significant Transactions with Related Parties
        2. Note 5. Noncurrent Receivables
        3. Note 6. Capital Assets
          1. A. Deferred Outflows of Resources
          2. B. Deferred Inflows of Resources - Government Wide
          3. C. Deferred Inflows of Resources - Governmental Funds
          1. A. Summary of Plans Administered by the Public Employee Retirement System of Idaho
          2. B. Other State-Sponsered Retirement Plans
          1. Summary of Plans
        4. Note 10. Risk Management
          1. A. State as Lessee
          2. B. State as Lessor
        5. Note 12. Short-Term Debt
          1. A. Compensated Absences
          2. B. Revenue Bonds
          3. C. Advance and Current Refundings
          4. D. Notes Payable
          5. E. Claims and Judgments
          6. F. Changes in Long-Term Liabilities
          7. G. Conduit Debt
          1. A. Restatement of Beginning Fund Balances and Net Position
          2. B. Net Position Restricted by Enabling Legislation
          3. C. Governmental Fund Balances - Restricted, Committed, and Assigned
          4. D. Budget Stabilization and Minimum Fund Balance
          1. Primary Government
          1. A. Litigation and Contingencies
          2. B. Commitments
          3. C. Encumbrances
        6. Note 17. Tax Abatements
          1. Primary Government
    1. Budgetary Comparison Schedule
    2. Note to Budgetary Reporting
    3. Infrastructure - Modified Approach Reporting
    4. Pension - Schedules and Note
    5. Other Postemployment Benefits - Schedules
      1. Balance Sheet
      2. Statement of Revenues, Expenditures, and Changes in Fund Balances
      3. Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
      4. Seal
      5. Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual MPF
      1. Statement of Net Position
      2. Statement of Revenues, Expenses, and Changes in Fund Net Position
      3. Statement of Cash Flows
      1. Statement of Net Position
      2. Statement of Revenues, Expenses, and Changes in Fund Net Position
      3. Statement of Cash Flows
      1. Statement of Fiduciary Net Position - Pension and Other Employee Benefit Trust Funds
      2. Statement of Changes in Fiduciary Net Position - Pension and Other Employee Benefit Trust Funds
      3. Statement of Fiduciary Net Position - Investment Trust Funds
      4. Statement of Changes in Fiduciary Net Position - Investment Trust Funds
      5. Statement of Assets and Liabilities - Agency Funds
      6. Statement of Changes in Assets and Liabilities - Agency Fund
    1. Index to the Statistical Section
    2. Schedule 1 - Net Position by Component
    3. Schedule 2 - Changes in Net Position
    4. Schedule 3 - Fund Balances - Governmental Funds
    5. Schedule 4 - Changes in Fund Balances - Governmental Funds
    6. Schedule 5 - Revenue Base
    7. Schedule 6 - Revenue Rates
      1. Charts
    8. Schedule 8 - Outstanding Debt Ratios
    9. Schedule 9 - Other Long-Term Liabilities
    10. Schedule 10 - Pledged Revenue Coverage
    11. Schedule 11 - Demographic and Economic Indicators
    12. Schedule 12 - Principal Employers
    13. Schedule 13 - Education Enrollment
    14. Schedule 14 - State Employees by Function
    15. Schedule 15 - Operating Indicators by Function
      1. Seal
    16. Schedule 17 - General Fund Assets, Liabilities, and Fund Balances
    17. Schedule 18 - General Fund Revenues, Expenditures, and Changes in Fund Balances
    18. Schedule 19 - Miscellaneous Statistics
  1. Inside Back Cover
  2. Back Cover