State of Connecticut

SPECIAL REVENUE FUNDS

Statements:

EXHIBIT C Balance Sheet
SCHEDULE C-1 Statement of Cash Receipts and Disbursements 

Comments:

Special revenue funds account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes.

Transportation Fund Statements:

SCHEDULE C-2 Balance Sheet
SCHEDULE C-3 Statement of Unappropriated Surplus
SCHEDULE C-4 Statement of Estimated and Realized Revenue
SCHEDULE C-5 Statement of Appropriations and Expenditures

Comments:

The Transportation Fund operates under a budget adopted by the General Assembly. Its major sources of revenue are motor fuels taxes and motor vehicle receipts.

Other Budgeted Special Revenue Funds:

SCHEDULE C-6 Statement of Appropriations and Expenditures  

Grant Funds:

SCHEDULE C-7 Non-Transportation Grants - Statements of Appropriations and Expenditures
SCHEDULE C-8 Transportation Grants - Statements of Appropriations and Expenditures

Comments:

Grant Fund appropriation and expenditure information was formerly found in Schedules B-3 and C-5. The grants were transferred from the budgeted General and Transportation funds to two new funds in the Special revenue fund group in FY 2004 per PA 04-02, Sec. 80(b) and Sec. 81