Operating Financial Reports
Annual Comprehensive Financial Report (ACFR)
Purpose: ASU’s audited annual financial statements, including Management’s Discussion and Analysis (MD&A) and notes. The Arizona Auditor General audits the report and issues an opinion on the reliability of ASU’s financial information.
View the Annual Financial Comprehensive Report.
Annual Capital Plan (ACP)
Purpose: ASU’s Annual Capital Plan (ACP) lists the major capital projects the university intends to start in the next 12 months. For each project, it includes a brief fiscal management plan that is brought to the Arizona Board of Regents (ABOR) for approval. The ACP is distinct from the multi-year Capital Improvement Plan (CIP).
View the FY 2026 Annual Capital Plan.
Annual Cost Containment Report
Purpose: A consolidated report that ABOR submits each year by September 1, detailing cost-management actions taken by Arizona’s three four-year public universities. Required by A.R.S. § 15-1650.03, the report is submitted to the Governor; President of the Senate; Speaker of the House of Representatives; Joint Legislative Budget Committee (JLBC); and a copy to the Secretary of State.
View the FY 2025 Annual Cost Containment Report; pp. 6-10.
Purpose: A consolidated report that ABOR submits each year by September 1, covering workforce and compensation trends for Arizona’s three four-year public universities. Required by A.R.S. § 41-751, the report is submitted to the Governor and the Legislature, and a copy to the Secretary of State.
View the FY 2025 Annual Personnel Report.