STATE OF CONNECTICUT Comprehensive Annual Financial Report -Combined Balance Sheet All Fund Types, Account Groups, and Discretely Presented Component Units

State of Connecticut

Combined Balance Sheet
All Fund Types, Account Groups, and
Discretely Presented Component Units

June 30,1996
(Amounts in thousands)

Governmental Fund Types Proprietary Fund Types

General
Special
Revenue
Debt
Service
Capital
Projects

Enterprise
Internal
Service
Assets and Other Debits:
Cash and Cash Equivalents $- $356,909 $- $200,167 $16,618 $1,912
Investments:
Equity in Combined Investment Funds. - - - - - -
Other - 27,035 - - 52,920 -
Receivables:
Taxes 551,300 44,624 - - - -
Accounts, Net of Allowances.... 298,442 23,787 - 2,047 3,549 1,853
Tuition - - - - - -
Loans, Net of Allowances - 391,199 - - 90,606 -
Interest 1,352 7,527 7,087 492 11,227 -
Federal Grants Receivable 63,363 8,074 - 13,139 - -
Non-Federal Grants Receivable 1,415 314 - - - -
Deposits with U.S. Treasury - - - - - -
Due From Other Funds 13,840 23,499 - 279,415 - 4,149
Due From Component Units - - - - - -
Due From Primary Government. - - - - - -
Advances to Other Funds - 4,532 - - - -
Receivable From Other Governments 386,638 6,771 - 46,705 3,588 -
Inventories and Prepaid Items 48,553 12,988 - - 363 2,971
Restricted Assets - - 455,740 - 48,872 -
Property, Plant & Equipment - - - - 137,551 47,193
Other Assets. 102,428 - - - 1,740 1,215
Other Debits:
Amount Available in Debt Service Fund - - - - - -
Amount to be Provided For Debt Retirement - - - - - -
Total Assets and Other Debits $1,467,331 $907,259 $462,827 $541,965 $367,034 $59,293
Liabilities, Equity and Other Credits:
Liabilities:
Accounts Payable and Accrued Liabilities 721,756 73,249 - 95,985 8,744 3,537
Due to Other Funds 330,999 3,151 7,087 8,791 2,459 10,993
Due to Primary Government - - - - - -
Due to Component Units. 224 11,176 - - - -
Payable to Other Governments. 70,752 158 - - - -
Advances Due Other Funds 4,532 - - - - -
Deferred Revenue. 487,490 28,687 - 21,137 31 2,748
Escrow Deposits. - - - - - -
Notes and Loans Payable. - - - - - -
Deferred Compensation Liability - - - - - -
Agency Deposit Liabilities - - - - - -
General Obligation Bonds. - - - - - -
Transportation Related Bonds - - - - - -
Special Assessment Unemployment Compensation Bonds - - - - - -
Revenue Bonds - - - - 214,170 -
Capital Leases - - - - - -
Compensated Absences - - - - 69 2,843
Unfunded Pension Costs. - - - - - -
Workers Compensation Liability - - - - - -
Liability for Landfill Closure Costs - - - - - -
Amount Held for Institutions - - - - - -
Liability for Escheat Property 28,850 - - - - -
Claims and Judgements. - - - - - -
Malpractice Liability - - - - - -
Total Liabilities 1,644,603 116,421 7,087 125,913 225,473 20,121
Equity and Other Credits:
Investment in Fixed Assets - - - - - -
Contributed Capital - - - - 101,409 7,930
Retained Earnings:
Reserved.. - - - - 22,329 -
Unreserved.. - - - - 17,823 31,242
Fund Balances:
Reserved. 462,645 423,108 455,740 - - -
Unreserved, undesignated (639,917) 367,730 - 416,052 - -
Total Equity and Other Credits. (177,272) 790,838 455,740 416,052 141,561 39,172
Total Liabilities, Equity and Other Credits. $1,467,331 $907,259 $462,827 $541,965 $367,034 $59,293

Fiduciary Account Groups
Fund Types
Trust and
Agency
General
Fixed
Assets
General
Long-Term
Debt

Higher
Education &
University
Hospital
Total
Primary
Government
(Memorandum
only)



Component
Units
Total
Reporting
Entity
(Memorandum
only)
Assets and Other Debits:
Cash and Cash Equivalents $865,521 $- $- $265,530 $1,706,657 $127,894 $1,834,551
Investments:
Equity in Combined Investment Funds. 13,676,961 - - 383 13,677,344 - 13,677,344
Other 541,915 - - 79,737 701,607 607,728 1,309,335
Receivables:
Taxes - - - - 595,924 - 595,924
Accounts, Net of Allowances.... 40,841 - - 74,854 445,373 12,866 458,239
Tuition - - - 447 447 - 447
Loans, Net of Allowances 347,066 - - 29,305 858,176 2,517,590 3,375,766
Interest 24,283 - - 182 52,150 41,353 93,503
Federal Grants Receivable - - - - 84,576 - 84,576
Non-Federal Grants Receivable 108 - - - 1,837 - 1,837
Deposits with U.S. Treasury 238,951 - - - 241,223 - 241,223
Due From Other Funds 10,793 - - 65,380 397,076 - 397,076
Due From Component Units - - - 45,237 45,237 - 45,237
Due From Primary Government. - - - - - 55,980 55,980
Advances to Other Funds - - - - 4,532 - 4,532
Receivable From Other Governments 6,569 - - - 447,998 - 447,998
Inventories and Prepaid Items 464 - - 9,233 74,571 2,014 76,585
Restricted Assets 307,978 - - - 812,590 3,008,993 3,821,583
Property, Plant & Equipment - 3,502,771 - 1,693,549 5,381,064 261,244 5,642,308
Other Assets. 577,173 - - 3,977 686,533 86,675 773,208
Other Debits:
Amount Available in Debt Service Fund - - 455,740 - 455,740 - 455,740
Amount to be Provided For Debt Retirement - - 15,982,718 - 15,982,718 - 15,982,718
Total Assets and Other Debits $16,638,621 $3,502,771 $16,438,458 $2,267,814 $42,653,373 $6,722,337 $49,375,710
Liabilities, Equity and Other Credits:
Liabilities:
Accounts Payable and Accrued Liabilities 25,032 - - 111,162 1,039,465 126,607 1,166,072
Due to Other Funds 24,603 - - 8,993 397,076 - 397,076
Due to Primary Government - - - - - 45,237 45,237
Due to Component Units. - - - 44,580 55,980 - 55,980
Payable to Other Governments. 371 - - - 71,281 - 71,281
Advances Due Other Funds - - - - 4,532 - 4,532
Deferred Revenue. 9,935 - - 28,708 578,736 7,068 585,804
Escrow Deposits. - - - - - 93,726 93,726
Notes and Loans Payable. - - 236,055 5,676 241,731 - 241,731
Deferred Compensation Liability 411,870 - - - 411,870 - 411,870
Agency Deposit Liabilities 1,361,232 - - 8,012 1,369,244 - 1,369,244
General Obligation Bonds. - - 5,999,596 - 5,999,596 - 5,999,596
Transportation Related Bonds - - 3,201,076 - 3,201,076 - 3,201,076
Special Assessment Unemployment Compensation Bonds - - 911,505 - 911,505 - 911,505
Revenue Bonds 393,026 - - 98,654 705,850 5,492,926 6,198,776
Capital Leases - - 54,397 - 54,397 - 54,397
Compensated Absences - - 261,616 48,899 313,427 - 313,427
Unfunded Pension Costs. - - 5,484,100 - 5,484,100 - 5,484,100
Workers Compensation Liability - - 268,150 - 268,150 - 268,150
Liability for Landfill Closure Costs - - - - - 15,513 15,513
Amount Held for Institutions - - - - - 359,441 359,441
Liability for Escheat Property - - - - 28,850 - 28,850
Claims and Judgements. - - 21,963 - 21,963 - 21,963
Malpractice Liability - - - 8,633 8,633 - 8,633
Total Liabilities 2,226,069 - 16,438,458 363,317 21,167,462 6,140,518 27,307,980
Equity and Other Credits:
Investment in Fixed Assets - 3,502,771 - 1,589,606 5,092,377 - 5,092,377
Contributed Capital - - - - 109,339 223,507 332,846
Retained Earnings:
Reserved.. - - - - 22,329 366,371 388,700
Unreserved.. - - - - 49,065 (8,059) 41,006
Fund Balances:
Reserved. 13,786,666 - - 150,487 15,278,646 - 15,278,646
Unreserved, undesignated 625,888 - - 164,404 934,157 - 934,157
Total Equity and Other Credits 14,412,554 3,502,771 - 1,904,497 21,485,913 581,819 22,067,732
Total Liabilities, Equity and Other Credits $16,638,623 $3,502,771 $16,438,458 $2,267,814 $42,653,375 $6,722,337 $49,375,712

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