State of Connecticut

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 FUNDSLONG-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