ALL FUNDS
| COMBINED BALANCE SHEET | EXHIBIT A | ||||
|---|---|---|---|---|---|
| JUNE 30, 2014 | |||||
| GENERAL FUND | SPECIAL REVENUE FUNDS | DEBT SERVICE FUNDS | CAPITAL PROJECTS FUNDS | INTERNAL SERVICE FUNDS |
|
| Assets | |||||
| Cash and Short Term Investments | $- | $1,331,082,087 | $74,214,973 | $637,718,217 | $- |
| Accrued Taxes and Interest Receivable | 1,389,703,000 | 44,711,975 | - | - | - |
| Loans Receivable | 3,418,879 | 520,115,023 | - | - | - |
| Accounts Receivable | 108,906,718 | 60,184 | - | - | - |
| Deposits in U.S. Treasury | - | - | - | - | - |
| Cash and Investments with Trustee | - | - | 664,950,097 | - | - |
| Long Term Investments | - | 439,213 | - | - | - |
| Due from Other Funds | - | 300,641 | - | - | 1,377 |
| Resources Available for Debt Retirement | - | - | - | - | - |
| Resources to be Provided in Future Years | - | - | - | - | - |
| Total Assets | $1,502,028,597 | $1,896,709,123 | $739,165,070 | $637,718,217 | $1,377 |
| Liabilities, Reserves, Fund Balances, and Surplus | |||||
| Liabilities | |||||
| Deficiency in Cash and Short Term Investments | $550,180,370 | $- | $- | $- | $28,371,637 |
| Accounts Payable Nonfunctional Change to Accrual | (16,151,776) | 4,610,903 | - | - | - |
| Bonds Outstanding | - | - | - | - | - |
| Due to Other Funds | 366,843 | - | - | - | - |
| Due to U.S. Treasury | - | - | - | - | - |
| Total Liabilities | 534,395,437 | 4,610,903 | - | - | 28,371,637 |
| Reserves, Fund Balances, and Surplus | |||||
| Reserve for Petty Cash | 814,770 | - | - | - | - |
| Reserve for Receivables | 3,418,879 | 520,115,023 | - | - | - |
| Reserve for Transfer to Budget Reserve | - | - | - | - | - |
| Statutory Surplus Reserves for Fiscal Year 2009-2010 | - | - | - | - | - |
| Reserve for Benefit Payments | - | - | - | - | - |
| Reserve for Member Contributions | - | - | - | - | - |
| Reserve for Actuarial Deficiency | - | - | - | - | - |
| Reserve for Statutory Transfer to Budget Reserve Fund | 248,479,871 | - | - | - | - |
| Reserve for Future Years | 30,500,000 | - | - | - | - |
| Reserve for GAAP Conversion Bonds | 598,500,000 | - | - | - | - |
| Appropriations Continued to FY 2014-2015 | 85,919,640 | 8,253,511,775 | - | 6,350,263,765 | 23,575,458 |
| Fund Balance/Unappropriated Surplus (Deficit) | - | (6,881,528,578) | 739,165,070 | (5,712,545,548) | (51,945,718) |
| Total Reserves, Fund Balances, and Surplus | 967,633,160 | 1,892,098,220 | 739,165,070 | 637,718,217 | (28,370,260) |
| Total Liabilities, Reserves, Fund Balances, and Surplus | $1,502,028,597 | $1,896,709,123 | $739,165,070 | $637,718,217 | $1,377 |
| ENTERPRISE FUNDS | FIDUCIARY FUNDS | LONG-TERM DEBT OUTSTAND- ING | TOTALS (MEMO- RANDUM ONLY) |
||
|---|---|---|---|---|---|
| PENSION & OTHER TRUST FUNDS | AGENCY FUNDS |
||||
| Assets | |||||
| Cash and Short Term Investments | $90,371,864 | $1,460,453,172 | $11,527,557 | $- | $3,605,367,870 |
| Accrued Taxes and Interest Receivable | - | - | - | - | 1,434,414,975 |
| Loans Receivable | 1,079,053,660 | - | - | - | 1,602,587,562 |
| Accounts Receivable | 46,812,335 | - | - | - | 155,779,237 |
| Deposits in U.S. Treasury | - | 209,496,325 | - | - | 209,496,325 |
| Cash and Investments with Trustee | 662,800,548 | - | - | - | 1,327,750,645 |
| Long Term Investments | - | 17,661,921,227 | - | - | 17,662,360,440 |
| Due from Other Funds | 4,552 | 60,273 | - | - | 366,843 |
| Resources Available for Debt Retirement | - | - | - | 739,165,070 | 739,165,070 |
| Resources to be Provided in Future Years | - | 24,931,232,000 | - | 19,208,033,930 | 44,139,265,930 |
| Total Assets | $1,879,042,959 | $44,263,162,997 | $11,527,557 | $19,947,199,000 | $70,876,554,897 |
| Liabilities, Reserves, Fund Balances, and Surplus | |||||
| Liabilities | |||||
| Deficiency in Cash and Short Term Investments | $- | $- | $- | $- | $578,552,007 |
| Accounts Payable Nonfunctional Change to Accrual | - | - | - | - | (11,540,873) |
| Bonds Outstanding | - | - | - | 19,947,199,000 | 19,947,199,000 |
| Due to Other Funds | - | - | - | - | 366,843 |
| Due to U.S. Treasury | - | 433,569,136 | - | - | 433,569,136 |
| Total Liabilities | - | 433,569,136 | - | 19,947,199,000 | 20,948,146,113 |
| Reserves, Fund Balances, and Surplus | |||||
| Reserve for Petty Cash | - | - | - | - | 814,770 |
| Reserve for Receivables | 1,125,865,995 | - | - | - | 1,649,399,897 |
| Reserve for Transfer to Budget Reserve | - | - | - | - | - |
| Statutory Surplus Reserves for Fiscal Year 2009-2010 | - | - | - | - | - |
| Reserve for Benefit Payments | - | 209,496,325 | - | - | 209,496,325 |
| Reserve for Member Contributions | - | 6,212,699,541 | - | - | 6,212,699,541 |
| Reserve for Actuarial Deficiency | - | 24,931,232,000 | - | - | 24,931,232,000 |
| Reserve for Statutory Transfer to Budget Reserve Fund | - | - | - | - | 248,479,871 |
| Reserve for Future Years | - | - | - | - | 30,500,000 |
| Reserve for GAAP Conversion Bonds | - | - | - | - | 598,500,000 |
| Appropriations Continued to FY 2014-2015 | 28,507,520 | - | - | - | 14,741,778,158 |
| Fund Balance/Unappropriated Surplus (Deficit) | 724,669,444 | 12,476,165,995 | 11,527,557 | - | 1,305,508,222 |
| Total Reserves, Fund Balances, and Surplus | 1,879,042,959 | 43,829,593,861 | 11,527,557 | - | 49,928,408,784 |
| Total Liabilities, Reserves, Fund Balances, and Surplus | $1,879,042,959 | $44,263,162,997 | $11,527,557 | $19,947,199,000 | $70,876,554,897 |