Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 1995

TABLE OF CONTENTS

Financial Section:

NOTES TO THE FINANCIAL STATEMENTS

• Summary of Significant Accounting Policies
• Budgetary Basis vs. GAAP
• Fund Deficits
• Cash Deposits and Investments
• Loans Receivable
• Taxes Receivable
• Restricted Assets
• Property, Plant, and Equipment
• Retirement Systems
• Other Retirement Systems Administered by the State
• Deferred Compensation Plan
• Post Employment benefits
• Capital and Operating Leases
• Changes in General Long-Term Debt
• Debt
• Risk Management
• Interfund Receivables and Payables
• Restatement of Fund Balances and Cumulative Effect of a Change in Accounting Principle
• Reserved Retained Earnings, Reserved Fund Balances, and Contributed Capital
• Segment Information Enterprise Funds
• Condensed Financial Statements - Components
• Related Organizations
• Commitments and Contingencies
• Subsequent Events

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