Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2016

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
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
  Nonmajor Fund Deficits
  Cash Deposits and Investments
  Receivables - Current
  Taxes Receivable
  Receivables - Noncurrent
  Restricted Assets
  Current 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
  Long-Term Notes and Bonded Debt  
  Derivative Financial Instruments
  Risk Management
  Interfund Receivables and Payables
  Interfund Transfers
  Restatement of Net Position,  Fund Balance Classifications, and Restricted Net Position
  Related Organizations
  New Accounting Pronouncements
  Commitments and Contingencies
  Subsequent Events
Required PERS Supplementary Information
  Budgetary Comparison Schedule - General and Transportation Funds
  Budgetary vs GAAP Basis of Accounting
  Pension Plans - Schedule of Changes in the Net Pension Liability and Plan Net Position
  Pension Plans - Schedules of Employer Contributions
  Pension Plans - Schedule of Investment Returns
Annual Money-Weighted Rates of Return Net of Investment Expenses
  Other Postemployment Benefit Plans - Schedules of Funding Progress
  Other Postemployment Benefit Plans - Schedule of Employer Contributions