ALL FUNDS
| COMBINED BALANCE SHEET | EXHIBIT A | ||||
|---|---|---|---|---|---|
| JUNE 30, 2013 | |||||
| GENERAL FUND | SPECIAL REVENUE FUNDS | DEBT SERVICE FUNDS | CAPITAL PROJECTS FUNDS | INTERNAL SERVICE FUNDS |
|
| Assets | |||||
| Cash and Short Term Investments | $- | $1,432,842,033 | $70,183,976 | $615,359,924 | $- |
| Accrued Taxes and Interest Receivable | 1,412,940,000 | 44,133,962 | - | - | - |
| Accrued Interest Receivable | - | - | - | - | - |
| Loans Receivable | 3,418,879 | 425,623,664 | - | - | - |
| Accounts Receivable | 24,116,000 | - | - | - | - |
| Deposits in U.S. Treasury | - | - | - | - | - |
| Cash and Investments with Trustee | - | - | 669,071,556 | - | - |
| Long Term Investments | - | 438,968 | - | - | - |
| Due from Other Funds | - | 207,959 | - | - | 745 |
| Resources Available for Debt Retirement | - | - | - | - | - |
| Resources to be Provided in Future Years | - | - | - | - | - |
| Total Assets | $1,440,474,879 | $1,903,246,586 | $739,255,532 | $615,359,924 | $745 |
| Liabilities, Reserves, Fund Balances, and Surplus | |||||
| Liabilities | |||||
| Deficiency in Cash and Short Term Investments | $925,552,251 | $- | $- | $- | $18,957,585 |
| Bonds Outstanding | - | - | - | - | - |
| Due to Other Funds | 262,573 | - | - | - | - |
| Due to U.S. Treasury | - | - | - | - | - |
| Total Liabilities | 925,814,824 | - | - | - | 18,957,585 |
| Reserves, Fund Balances, and Surplus | |||||
| Reserve for Petty Cash | 803,670 | - | - | - | - |
| Reserve for Receivables | 3,418,879 | 425,623,664 | - | - | - |
| 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 | 177,235,312 | - | - | - | - |
| Reserve for Future Years | 220,800,000 | - | - | - | - |
| Appropriations Continued to FY 2013-2014 | 112,402,194 | 8,669,464,280 | - | 6,222,665,127 | 7,202,990 |
| Fund Balance/Unappropriated Surplus (Deficit) | - | (7,191,841,358) | 739,255,532 | (5,607,305,203) | (26,159,830) |
| Total Reserves, Fund Balances, and Surplus | 514,660,055 | 1,903,246,586 | 739,255,532 | 615,359,924 | (18,956,840) |
| Total Liabilities, Reserves, Fund Balances, and Surplus | $1,440,474,879 | $1,903,246,586 | $739,255,532 | $615,359,924 | $745 |
| 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 | $199,578,400 | $1,377,661,389 | $7,869,175 | $- | $3,703,494,897 |
| Accrued Taxes and Interest Receivable | - | - | - | - | 1,457,073,962 |
| Accrued Interest Receivable | - | - | - | - | - |
| Loans Receivable | 924,348,875 | - | - | - | 1,353,391,418 |
| Accounts Receivable | 50,173,590 | - | - | - | 74,289,590 |
| Deposits in U.S. Treasury | - | 217,511,402 | - | - | 217,511,402 |
| Cash and Investments with Trustee | 652,220,291 | - | - | - | 1,321,291,847 |
| Long Term Investments | - | 17,282,991,589 | - | - | 17,283,430,557 |
| Due from Other Funds | 3,424 | 50,445 | - | - | 262,573 |
| Resources Available for Debt Retirement | - | - | - | 739,255,532 | 739,255,532 |
| Resources to be Provided in Future Years | - | 24,546,011,000 | - | 17,939,703,468 | 42,485,714,468 |
| Total Assets | $1,826,324,580 | $43,424,225,825 | $7,869,175 | $18,678,959,000 | $68,635,716,246 |
| Liabilities, Reserves, Fund Balances, and Surplus | |||||
| Liabilities | |||||
| Deficiency in Cash and Short Term Investments | $- | $- | $- | $- | $944,509,836 |
| Bonds Outstanding | - | - | - | 18,678,959,000 | 18,678,959,000 |
| Due to Other Funds | - | - | - | - | 262,573 |
| Due to U.S. Treasury | - | 574,311,822 | - | - | 574,311,822 |
| Total Liabilities | - | 574,311,822 | - | 18,678,959,000 | 20,198,043,231 |
| Reserves, Fund Balances, and Surplus | |||||
| Reserve for Petty Cash | - | - | - | - | 803,670 |
| Reserve for Receivables | 974,522,465 | - | - | - | 1,403,565,008 |
| Reserve for Transfer to Budget Reserve | - | - | - | - | - |
| Statutory Surplus Reserves for Fiscal Year 2009-2010 | - | - | - | - | - |
| Reserve for Benefit Payments | - | 217,511,402 | - | - | 217,511,402 |
| Reserve for Member Contributions | - | 6,040,067,693 | - | - | 6,040,067,693 |
| Reserve for Actuarial Deficiency | - | 24,546,011,000 | - | - | 24,546,011,000 |
| Reserve for Statutory Transfer to Budget Reserve Fund | - | - | - | - | 177,235,312 |
| Reserve for Future Years | - | - | - | - | 220,800,000 |
| Appropriations Continued to FY 2013-2014 | 4,384,156,731 | - | - | - | 19,395,891,322 |
| Fund Balance/Unappropriated Surplus (Deficit) | (3,532,354,616) | 12,046,323,908 | 7,869,175 | - | (3,564,212,392) |
| Total Reserves, Fund Balances, and Surplus | 1,826,324,580 | 42,849,914,003 | 7,869,175 | - | 48,437,673,015 |
| Total Liabilities, Reserves, Fund Balances, and Surplus | $1,826,324,580 | $43,424,225,825 | $7,869,175 | $18,678,959,000 | $68,635,716,246 |