State of Connecticut

Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2008

FINANCIAL SECTION
BASIC FINANCIAL STATEMENTS

Statement of Net Assets   
Statement of Activities    
Governmental Fund Financial Statements
  Narrative  
  Balance Sheet - Governmental Funds   
  Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Assets  
  Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds   
  Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities  
  Statement of Revenues, Expenditures, and Changes in Funds Balances - Budget and Actual - Non -GAAP Budgetary Basis - General and Transportation Funds  
Proprietary Fund Financial Statements
  Narrative  
  Statement of Net Assets - Proprietary Funds  
  Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary Funds  
  Statement of Cash Flows - Proprietary Funds  
Fiduciary Fund Financial Statements
  Narrative  
  Statement of Fiduciary Net Assets - Fiduciary Funds  
  Statement of Changes in Fiduciary Net Assets - Fiduciary Funds  
Component Units Financial Statements
  Narrative  
  Combining Statement of Net Assets - Component Units  
  Statement of Activities - Component Units  
Notes to the Financial Statements
  Summary of Significant Accounting Policies  
  Budgetary Basis vs. GAAP Basis of Accounting  
  Nonmajor Fund Deficits  
  Cash Deposits and Investments  
  Receivables - Current  
  Taxes Receivable  
  Receivable - Noncurrent  
  Restricted Assets  
  Accounts Payable & Accrued Liabilities  
  Capital Assets  
  State Retirement Systems  
  Other Retirement Systems Administered by the State of Connecticut  
  Pension Trust Funds Financial Statements  
  Other Postemployment Benefits (OPEB)  
  OPEB Trust Fund Financial Statements  
  Capital and Operating Leases  
  Long-Term Debt  
  Bonded Debt  
  Risk Management  
  Interfund Receivables and Payables  
  Interfund Transfer  
  Restatement of Fund Balance and Restricted Assets  
  Related Organizations  
  New Accounting Pronouncements  
  Commitments and Contingencies  
  Subsequent Events  
     
Required PERS Supplementary Information
  Schedules of Funding Progress  
  Schedules of Employer Contributions