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Colorado government accounting principles
In a report published in May 2012, The Institute for Truth in Accounting (IFTA) rated Colorado “Timely” in filing the state’s Comprehensive Annual Financial Report (CAFR) – The annual report of state and local governmental entities. IFTA rated 23 states timely, 24 states tardy, and 3 states excessively tardy. IFTA does not consider the state's CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis does not include significant liabilities for the pension plans and for other post employment benefits, such as health care. Colorado’s state controller is responsible for filing the CAFR. The state controller is David J. McDermott, appointed April 1, 2008.
Accounting transparency checklist
- The website has Comprehensive Annual Financial Report (CAFR) dating back to 1995.
- It provides supplements to the budget workup, such as notes.
- An independent auditor’s report is published within the CAFR on page 16.
- The CAFR compares estimated and actual budgetary numbers in a separate report.
- The budget is posted using organized and consistent methods of financial reporting.
- Colorado law requires a balanced budget and prohibits a deficit at the end of the year to be carried over to the following year.
- It includes all costs incurred by the government, including future liabilities between pages 102 and 121 of the report.
- The CAFR is posted in a PDF format, so it’s not searchable online.
- Colorado state budget and finances
- Colorado public employee salaries
- Colorado government sector lobbying
State of Colorado
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Governor | Lieutenant Governor | Attorney General | Secretary of State | Treasurer | Commissioner of Education | Commissioner of Insurance | Commissioner of Agriculture | Executive Director of Natural Resources | Executive Director of Labor and Employment | Chair of Public Utilities |