Every year, CU produces an audited financial report [3] with a vast amount of information that is very important to a number of constituencies: rating agencies, the State of Colorado, federal funding agencies, the Board of Regents, and the public. However...providing a vast amount of information is not the same as providing easily understandable information. So the Office of University Controller decided to present the data in easy-to-understand language and charts [4]. You could call this ‘financial statements made easy' ... or ... ‘financial statements for the non-accountant' ... or ... ‘the ABCs of CU's annual financial report.' Whatever you call it, this is our commitment to helping interested people better understand the University of Colorado's financial position. Through this website [4], you will see where CU holds its resources, what the claims against those resources are, and what's left over in the end. Go to CU FINANCIALS EXPLAINED: AN ILLUSTRATED GUIDE TO THE ANNUAL FINANCIAL REPORT [4]