Rising cost and declining revenues have hampered the financial affairs of state governments, forcing many to curtail services, reduce employee benefits, and trim the workforce, calling into question the fiscal sustainability of many state governments. As a result, stakeholders are demanding greater accountability and increased transparency into state government finances. An important link or communication tool between state governments and stakeholders is the comprehensive annual financial report. The comprehensive annual financial report (CAFR), produced by state governments, provides some insight into how taxpayer dollars are spent and the benefits derived therefrom. This article analyzes the extent to which the states electronically archive the CAFR on their websites and the accessibility of the reports to users searching state government websites. (Contains 3 tables.)