Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2014 BASIC FINANCIAL STATEMENTS Proprietary Fund Financial Statements

Proprietary Fund Financial Statements

Major Funds

University of Connecticut and Health Center:

This fund is used to account for the operations of the University of Connecticut a comprehensive institution of higher education, which includes the University of Connecticut Health Center and John Dempsey Hospital.

State Universities:

This fund is used to account for the operations of the State University System which consist of four universities: Central, Eastern, Southern, and Western.

Connecticut Community Colleges:

This fund is used to account for the operations of the State community colleges system, which consists of twelve regional community colleges.

Employment Security:

This fund is used to account for the collection of unemployment insurance premiums from employers and the payment of unemployment benefits to eligible claimants.

Clean Water:

This fund is used to account for resources used to provide loans to municipalities to finance waste water treatment projects.

Nonmajor Funds

Nonmajor proprietary funds are presented, by fund type beginning on page 122.