Statement of Net Position
Proprietary Funds
June 30, 2016
(Expressed in Thousands)
Business-Type Activities
Enterprise Funds
University of
Connecticut
Board of
Regents
Employment
Security
Assets
Current Assets:
Cash and Cash Equivalents $427,779 $300,459 $1,693
Deposits with U.S. Treasury - - 382,161
Investments 661 33,478 -
Receivables:
Accounts, Net of Allowances 141,461 35,943 197,579
Loans, Net of Allowances 2,226 3,791 -
Interest - - -
From Other Governments - 2,167 8,188
Due from Other Funds 175,437 207,772 974
Inventories 12,667 - -
Restricted Assets 149,081 - -
Other Current Assets 24,212 6,488 -
Total Current Assets 933,524 590,098 590,595
Noncurrent Assets:
Cash and Cash Equivalents - 134,139 -
Investments 13,601 31,303 -
Receivables:
Loans, Net of Allowances 10,727 8,099 -
Restricted Assets 416 - -
Capital Assets, Net of Accumulated Depreciation 2,643,404 1,869,445 -
Other Noncurrent Assets 4,472 1,220 -
Total Noncurrent Assets 2,672,620 2,044,206 -
Total Assets 3,606,144 2,634,304 590,595
Deferred Outflows of Resources
Unamortized Losses on Bond Refundings 4,815 - -
Other Deferred Outflows - 2,921 -
Total Deferred Outflows of Resources 4,815 2,921 -
Liabilities
Current Liabilities:
Accounts Payable and Accrued Liabilities 268,984 113,090 676
Due to Other Funds 18,158 3,528 442
Due to Other Governments - - 239
Current Portion of Long-Term Obligations 68,055 26,520 -
Unearned Revenue - 43,467 -
Other Current Liabilities 93,170 8,723 -
Total Current Liabilities 448,367 195,328 1,357
Noncurrent Liabilities:
Noncurrent Portion of Long-Term Obligations 450,649 387,954 -
Total Noncurrent Liabilities 450,649 387,954 -
Total Liabilities 899,016 583,282 1,357
Deferred Inflows of Resources
Other Deferred Inflows 3,886 15,107 -
Total Deferred Inflows of Resources 3,886 15,107 -
Net Position (Deficit)
Net Investment in Capital Assets 2,100,398 1,698,813 -
Restricted For:
Debt Service - - -
Clean and Drinking Water Projects - - -
Capital Projects 166,916 - -
Nonexpendable Purposes 12,593 487 -
Loans 2,597 - -
Other Purposes 24,516 164,520 -
Unrestricted (Deficit) 401,037 175,017 589,238
Total Net Position (Deficit) $2,708,057 $2,038,837 $589,238

Business-Type Activities
Enterprise Funds
Governmental
Activities
Clean
Water
Other
Funds
Total Internal
Service
Funds
Assets
Current Assets:
Cash and Cash Equivalents $6,633 $47,576 $784,140 $12,502
Deposits with U.S. Treasury - - 382,161 -
Investments - - 34,139 -
Receivables:
Accounts, Net of Allowances - 7,567 382,550 258
Loans, Net of Allowances 203,481 23,496 232,994 -
Interest 4,590 423 5,013 -
From Other Governments - - 10,355 -
Due from Other Funds - - 384,183 5,182
Inventories - - 12,667 4,211
Restricted Assets - - 149,081 -
Other Current Assets - 11 30,711 194
Total Current Assets 214,704 79,073 2,407,994 22,347
Noncurrent Assets:
Cash and Cash Equivalents 276,258 72,384 482,781 -
Investments 10,806 - 55,710 -
Receivables:
Loans, Net of Allowances 845,986 108,223 973,035 -
Restricted Assets 199,105 63,753 263,274 -
Capital Assets, Net of Accumulated Depreciation - 25,848 4,538,697 55,369
Other Noncurrent Assets - 363 6,055 107
Total Noncurrent Assets 1,332,155 270,571 6,319,552 55,476
Total Assets 1,546,859 349,644 8,727,546 77,823
Deferred Outflows of Resources
Unamortized Losses on Bond Refundings 4,307 82 9,204 -
Other Deferred Outflows - - 2,921 -
Total Deferred Outflows of Resources 4,307 82 12,125 -
Liabilities
Current Liabilities:
Accounts Payable and Accrued Liabilities 10,308 10,701 403,759 2,367
Due to Other Funds - - 22,128 19,265
Due to Other Governments - - 239 -
Current Portion of Long-Term Obligations 61,232 9,790 165,597 86
Unearned Revenue - - 43,467 -
Other Current Liabilities - - 101,893 -
Total Current Liabilities 71,540 20,491 737,083 21,718
Noncurrent Liabilities:
Noncurrent Portion of Long-Term Obligations 738,825 137,069 1,714,497 2,151
Total Noncurrent Liabilities 738,825 137,069 1,714,497 2,151
Total Liabilities 810,365 157,560 2,451,580 23,869
Deferred Inflows of Resources
Other Deferred Inflows - 11 19,004 -
Total Deferred Inflows of Resources - 11 19,004 -
Net Position (Deficit)
Net Investment in Capital Assets - (4,747) 3,794,464 55,476
Restricted For:
Debt Service - 4,508 4,508 -
Clean and Drinking Water Projects 568,642 144,913 713,555 -
Capital Projects - - 166,916 -
Nonexpendable Purposes - - 13,080 -
Loans - - 2,597 -
Other Purposes - - 189,036 -
Unrestricted (Deficit) 172,159 47,481 1,384,932 (1,522)
Total Net Position (Deficit) $740,801 $192,155 $6,269,088 $53,954

The accompanying notes are an integral part of the financial statements.