Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 1996

Financial Section General Purpose Financial Statements:

• Combined balance sheet - all fund types, account groups and discretely presented component units
• Combined statement of revenues, expenditures and changes in fund balances - all governmental fund types and expendable trust funds
• Combined statement of revenues, expenditures and changes in fund balances - budget and actual -general fund and budgeted special revenue funds
• Combined statement of revenues, expenses, changes in retained earnings/fund balances - All Proprietary Fund Types, Similar Trust Funds, and Discretely Presented Component Units
• Combined statement of cash flows - All Proprietary Fund Types, Nonexpendable trust fund and discretely presented component units
• Combined statement of changes in fund balances - Higher Education and University Hospital Funds
• Combining statements of revenues, expenditures, and other changes - Higher Education and University Hospital Funds
• 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
• Required PERS Supplementary Information
  • Analysis of Fund Progress
  • State Employees' Retirement System - Revenues by Source and Expenses by Type
  • State Teachers' Retirement System - Revenues by Source and Expenses by Type
  • Judicial Retirement System - Revenues by Source and Expenses by Type
  • Municipal Employees' Retirement System - Revenues by Source and Expenses by Type

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