ARS 35-131.E On or before December 1st of each year, the Director of the Department of Administration shall submit to the governor a complete report of the financial transactions of the preceding fiscal year and of the financial condition of the state at the end of that year with such comments and supplementary data as the director of the department of administration deems necessary to make the report complete and readily understandable. The report shall include all appropriated and non-appropriated monies in no less detail than the state general fund.