The New Hampshire Annual Financial Statement (AFS) is a compilation of financial data that is prepared by the State of New Hampshire for its various divisions and agencies each year. It provides a comprehensive view of the state's financial activities and obligations. The AFS provides information on the state's financial position, changes in financial position, and cash flows. It also includes information on the state's assets, liabilities, revenues, and expenses. The AFS comprises four distinct types of statements: the Statement of Net Assets, the Statement of Revenues and Expenditures, the Statement of Changes in Net Assets, and the Statement of Cash Flows. The Statement of Net Assets provides information on the state's assets, liabilities, and net assets. The Statement of Revenues and Expenditures provides information on the state's revenues and expenses. The Statement of Changes in Net Assets provides information on the differences between the beginning and ending net asset balances. The Statement of Cash Flows provides information on changes in cash and other financial assets. All of these statements are prepared in accordance with generally accepted accounting principles and are audited by an independent auditor. The AFS is used by the state's governing bodies, financial institutions, and other users to assess the state's financial condition.