The governor shall submit an audited financial statement no later than December 31 of each year that shows: (1) the revenues and expenditures for the last fiscal year; (2) payment and discharge of the principal and interest of the indebtedness of the state; (3) the current assets, liabilities, and reserves, surplus or deficit, and the debts and funds of the state; (4) an estimate of the state's financial condition as of the beginning and the end of the period covered by the budget; and (5) a complete analysis of lease with an option to purchase arrangements entered into by state agencies.
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