Arizona State and Local Government Documents Collection
The State and Local Arizona Documents (SALAD) collection contains documents published by the State of Arizona, its Counties, incorporated Cities or Towns, or affiliated Councils of Government; documents produced under the auspices of a state or local agency, board, commission or department, including reports made to these units; and Salt River Project, a licensed municipality. ASU is a primary collector of state publications and makes a concerted effort to acquire and catalog most materials published by state and local governmental agencies.
The ASU Digital Repository provides access to digital SALAD publications, however the ASU Libraries’ non-digitized Arizona documents can be searched through the ASU Libraries Catalog. For additional assistance, Ask A Government Documents Librarian.
Publications issued by the Morrison Institute for Public Programs at Arizona State University are also available in PRISM, in the Morrison Institute for Public Policy - Publications Archive collection.
Filtering by
- All Subjects: Finance, Public
- Creators: Arizona. General Accounting Office
The CAFR includes all funds of the State (primary government), as well as its component units. Blended component units, although legally separate entities, are in substance part of a government's operations. Therefore, data from these units is combined with data of the primary government. Discretely presented component units are shown separately to emphasize that they are legally separate from the primary government and to differentiate their financial position and results of operations from those of the primary government. Discretely presented component units prepared in accordance with the Governmental Accounting Standards Board are reported in a separate column in the government-wide financial statements. Discretely presented component units prepared in accordance with the Financial Accounting Standards Board are presented as separate financial statements immediately following the government-wide financial statements to emphasize that they are prepared in accordance with accounting standards other than those promulgated by the GASB.