State of Connecticut

Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2000

FINANCIAL SECTION
GENERAL PURPOSE FINANCIAL STATEMENTS

Combined Balance Sheet - All Fund Types, Account Groups, and Discretely Presented Component Units
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances-All Governmental Fund Types and Expendable Trust Funds 
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual-Non-GAAP Budgetary Basis - General Fund and Budgeted Special Revenue Funds 
Combined Statement of Revenues, Expenses, and Changes in Retained Earnings/Fund Balances-All Proprietary Fund Types, Nonexpendable Trust Funds, and Discretely Presented Component Units 
Combined Statement of Cash Flows - All Proprietary Fund Types, Nonexpendable Trust Funds, and Discretely Presented Component Units 
Statement of Changes in Net Assets - Pension Trust Funds and Investment Trust Fund 
Combined Statement of Changes in Fund Balances - Higher Education Funds 
Combined Statement of Revenues, Expenditures, and Other Changes - Higher Education Funds 
Statement of Cash Flows - Affiliated Organization
 
Notes to the Financial Statements
 
Summary of Significant Accounting Policies
Budgetary Basis vs. GAAP
Fund Deficits
Cash Deposits and Investments
Loans Receivable
Taxes Receivable
Restricted Assets
Property, Plant, and Equipment
State Retirement Systems
Other Retirement Systems Administered by the State of Connecticut
Postemployment Benefits
Capital and Operating Leases
Changes in General Long-Term Debt
Debt
Risk Management
Interfund Receivables and Payables
Restatement of Retained Earnings
Reserved Retained Earnings, Contributed Capital, and Reserved Fund Balances 
Segment Information - Enterprise Funds
Condensed Financial Statements - Component Units
Related Organizations
Commitments and Contingencies
Subsequent Events
 
Required PERS Supplementary Information
 
Schedules of Funding Progress
Schedules of Employer Contributions