Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2013

FINANCIAL SECTION
BASIC FINANCIAL STATEMENTS

Statement of Net Position
Statement of Activities
Governmental Fund Financial Statements
Narrative
Balance Sheet - Governmental Funds
Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Position
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 Position - 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 Position - Fiduciary Funds
Statement of Changes in Fiduciary Net Position - Fiduciary Funds
Component Units Financial Statements
Narrative
Statement of Net Position - 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
Derivative Financial Instruments
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