State of Alaska

Department of Administration

Division of Finance

Alaska Department of Administration, Division of Finance
Administration >  Division of Finance >  Financial Reports

Financial Reports

Overview

Financial Reports are prepared for the State of Alaska by the Department of Administration, Division of Finance and include:

Available Balance in the Constitutional Budget Reserve Fund

Since its creation by a vote of the people in 1990, the Constitutional Budget Reserve Fund has been used to balance the budget through appropriated borrowing which pays for general fund expenditures when revenues are insufficient. This borrowing takes two forms:

  • Periodic borrowing through the year to meet the cash flow needs of the State.
  • Additional deficit borrowing as the books are closed to cover any remaining revenue shortage for the fiscal year. Conversely, any general fund surplus at year-end is repaid to the Constitutional Budget Reserve Fund under Article IX, section 17(d) of the Alaska Constitution.

This spreadsheet tracks the available balance in the Constitutional Budget Reserve Fund beginning July 1, 2001. It is updated throughout the year for cash flow borrowing as it occurs, and on December 15th for the new ending balance

Available Balance in the Constitutional Budget Reserve Fund [PDF]

Checkbook Online

Checkbook Online reports are published monthly and include expenditure information for payees receiving $1,000 or more in the curernt fiscal year from the State of Alaska.

Checkbook Online

Compensation & Travel Report of Executive Positions

The Compensation and Travel Report of Executive Positions is prepared after the end of each calendar year, in accordance with Alaska Statute 37.05.210, and is available online at the end of January. The report includes compensation information for salary, housing, vehicle, and other compensation paid to executive positions. The report also lists travel and relocation expenses, including travel date, transportation, lodging, meals and incidentals, conference fees, and other reimbursed expenses.

Executive positions in the Governor's Office, principal departments in the executive branch, University of Alaska, and public corporations created by law are included in the report. Current and prior year reports are available.

Compensation and Travel Report of Executive Positions

Comprehensive Annual Financial Report

The Comprehensive Annual Financial Report (CAFR), is prepared after the June 30 close of each fiscal year and is available in December. Electronic versions of the CAFR are available back to Fiscal Year 1998.

Comprehensive Annual Financial Report

Payment Detail Report

Payment detail reports are published monthly and include expenditure detail for payments made by the State of Alaska.

Payment Detail Report

Statewide Cost Allocation Plan

The Statewide Cost Allocation Plan (SWCAP) contains expenditure information for allowable costs of central services agencies of the State of Alaska and is based on actual data incurred in a past fiscal year. The SWCAP is prepared annually and is released after negotiation with the U.S. Department of Health and Human Services.

Statewide Cost Allocation Plan