Combined Balance Sheet
All Fund Types, Account Groups, and
Discretely Presented Component Units
June 30, 1997
(Expressed in Thousands)
| Governmental Fund Types | Proprietary Fund Types | |||||
|---|---|---|---|---|---|---|
| Special | Debt | Capital | Internal | |||
| General | Revenue | Service | Projects | Enterprise | Service | |
| Assets and Other Debits: | ||||||
| Cash and Cash Equivalents | $ 99,525 | $ 424,371 | $ 1 | $ 344,390 | $ 59,507 | $ 6,016 |
| Investments: | ||||||
| Equity in Combined Investment Funds | - | - | - | - | - | - |
| Other | - | 22,822 | - | - | 90,308 | - |
| Securities Lending Collateral | - | - | - | - | - | - |
| Receivables: | ||||||
| Taxes | 484,815 | 47,015 | - | - | - | - |
| Accounts, Net of Allowances | 387,413 | 8,777 | 17 | 709 | 45,366 | 4,893 |
| Tuition | - | - | - | - | - | - |
| Loans, Net of Allowances | - | 387,826 | - | - | 90,835 | - |
| Interest | 1,179 | 599 | 6,977 | - | 8,421 | - |
| Federal Grants Receivable | 321,024 | 6,910 | - | 11,508 | - | - |
| Non-Federal Grants Receivable | 1,623 | 10,347 | - | - | - | - |
| Deposits with US Treasury | - | - | - | - | - | - |
| Due From Other Funds | 11,695 | 12,819 | - | 17,410 | 15,087 | 3,515 |
| Due From Component Units | - | - | - | - | - | - |
| Due From Primary Government | - | - | - | - | - | - |
| Advances to Other Funds | - | 4,532 | - | - | - | - |
| Receivable From Other Governments | 66,441 | 22,214 | - | 50,911 | 296 | - |
| Inventories and Prepaid Items | 32,674 | 11,287 | - | - | 2,262 | 2,614 |
| Restricted Assets | - | - | 476,713 | - | 65,899 | - |
| Property, Plant & Equipment | - | - | - | - | 197,779 | 39,468 |
| Other Assets | 51,271 | - | - | - | 8,943 | 1,068 |
| Other Debits: | ||||||
| Amount Available in Debt Service Fund | - | - | - | - | - | - |
| Amount to be Provided For Debt Retirement | - | - | - | - | - | - |
| Total Assets and Other Debits | $ 1,457,660 | $ 959,519 | $ 483,708 | $ 424,928 | $ 584,703 | $ 57,574 |
| - | - | - | - | - | - | |
| Liabilities, Equity and Other Credits: | ||||||
| Liabilities: | ||||||
| Accounts Payable and Accrued Liabilities | $ 784,857 | $ 55,783 | $ - | $ 92,797 | $ 96,644 | $ 4,099 |
| Due to Other Funds | 88,954 | 4,092 | 6,977 | 19,698 | 11,314 | 1,918 |
| Due to Primary Government | - | - | - | - | - | - |
| Due to Component Units | 61 | 12,235 | - | - | - | - |
| Payable to Other Governments | 45,577 | - | - | - | - | - |
| Advances Due Other Funds | 4,532 | - | - | - | - | - |
| Deferred Revenue | 449,829 | 27,617 | - | 1,921 | 862 | 30 |
| Escrow Deposits | - | - | - | - | - | - |
| Notes and Loans Payable | - | - | - | - | - | - |
| Deferred Compensation Liability | - | - | - | - | - | - |
| Securities Lending Obligation | - | - | - | - | - | - |
| Agency Deposit Liabilities | - | - | - | - | - | - |
| General Obligation Bonds | - | - | - | - | - | - |
| Transportation Related Bonds | - | - | - | - | - | - |
| Expendable Trust Fund Obligations | - | - | - | - | - | - |
| Revenue Bonds | - | - | - | - | 210,717 | - |
| Capital Leases | - | - | - | - | - | - |
| Claims and Judgements | - | - | - | - | - | - |
| Compensated Absences | - | - | - | - | 22 | 1,630 |
| Unfunded Pension Costs | - | - | - | - | - | - |
| Workers Compensation Liability | - | - | - | - | - | - |
| Liability for Landfill Closure Costs | - | - | - | - | - | - |
| Amount Held for Institutions | - | - | - | - | - | - |
| Liability for Escheat Property | 32,100 | - | - | - | - | - |
| Claims and Judgements | - | - | - | - | - | - |
| Malpractice Liability | - | - | - | - | 8,788 | - |
| Total Liabilities | 1,405,910 | 99,727 | 6,977 | 114,416 | 328,347 | 7,677 |
| Equity and Other Credits: | ||||||
| Investment in Fixed Assets | - | - | - | - | - | - |
| Contributed Capital | - | - | - | - | 101,711 | 6,830 |
| Retained Earnings: | ||||||
| Reserved | - | - | - | - | 38,183 | - |
| Unreserved | - | - | - | - | 116,462 | 43,067 |
| Fund Balances: | ||||||
| Reserved | 721,764 | 420,602 | 476,731 | - | - | - |
| Unreserved, undesignated | (670,014) | 439,190 | - | 310,512 | - | - |
| Total Equity and Other Credits | 51,750 | 859,792 | 476,731 | 310,512 | 256,356 | 49,897 |
| Total Liabilities, Equity and Other Credits | $ 1,457,660 | $ 959,519 | $ 483,708 | $ 424,928 | $ 584,703 | $ 57,574 |
| Fiduciary Fund Types | Account Groups | Total Primary |
Total Reporting | ||||
|---|---|---|---|---|---|---|---|
| General | General | Higher | Government | Entity | |||
| Trust and | Fixed | Long-Term | Education | (Memorandum | Component | (Memorandum | |
| Agency | Assets | Debt | Funds | only) | Units | only) | |
| Assets and Other Debits: | |||||||
| Cash and Cash Equivalents | $ 976,844 | $ - | $ - | $ 239,661 | $ 2,150,315 | $ 257,895 | $ 2,408,210 |
| Investments: | |||||||
| Equity in Combined Investment Funds | 16,028,890 | - | - | 457 | 16,029,347 | - | 16,029,347 |
| Other | 650,318 | - | - | 102,944 | 866,392 | 499,303 | 1,365,695 |
| Securities Lending Collateral | 1,548,686 | - | - | 1,548,686 | - | 1,548,686 | |
| Receivables: | |||||||
| Taxes | - | - | - | - | 531,830 | - | 531,830 |
| Accounts, Net of Allowances | 31,887 | - | - | 47,569 | 526,631 | 11,784 | 538,415 |
| Tuition | - | - | - | 8,632 | 8,632 | - | 8,632 |
| Loans, Net of Allowances | 382,992 | - | - | 28,002 | 889,655 | 2,699,920 | 3,589,575 |
| Interest | 8,379 | - | - | 176 | 25,731 | 44,190 | 69,921 |
| Federal Grants Receivable | - | - | - | - | 339,442 | - | 339,442 |
| Non-Federal Grants Receivable | - | - | - | - | 11,970 | - | 11,970 |
| Deposits with US Treasury | 463,605 | - | - | - | 463,605 | - | 463,605 |
| Due From Other Funds | 10,444 | - | - | 81,200 | 152,170 | - | 152,170 |
| Due From Component Units | - | - | - | 81,568 | 81,568 | - | 81,568 |
| Due From Primary Government | - | - | - | - | - | 93,821 | 93,821 |
| Advances to Other Funds | - | - | - | - | 4,532 | - | 4,532 |
| Receivable From Other Governments | 9,907 | - | - | - | 149,769 | - | 149,769 |
| Inventories and Prepaid Items | 4,020 | - | - | 8,377 | 61,234 | 1,836 | 63,070 |
| Restricted Assets | 272,127 | - | - | - | 814,739 | 3,321,058 | 4,135,797 |
| Property, Plant & Equipment | - | 3,820,380 | - | 1,737,193 | 5,794,820 | 252,730 | 6,047,550 |
| Other Assets | 564,272 | - | - | 5,265 | 630,819 | 87,126 | 717,945 |
| Other Debits: | |||||||
| Amount Available in Debt Service Fund | - | - | 476,731 | - | 476,731 | - | 476,731 |
| Amount to be Provided For Debt Retirement | - | - | 13,092,643 | - | 13,092,643 | - | 13,092,643 |
| Total Assets and Other Debits | $ 20,952,371 | $ 3,820,380 | $ 13,569,374 | $ 2,341,044 | $ 44,651,261 | $ 7,269,663 | $ 51,920,924 |
| - | - | - | - | - | - | - | |
| Liabilities, Equity and Other Credits: | |||||||
| Liabilities: | |||||||
| Accounts Payable and Accrued Liabilities | $ 34,183 | $ - | $ - | $ 106,060 | $ 1,174,423 | $ 155,719 | $ 1,330,142 |
| Due to Other Funds | 16,813 | - | - | 7,475 | 157,241 | - | 157,241 |
| Due to Primary Government | - | - | - | - | - | 81,568 | 81,568 |
| Due to Component Units | - | - | - | 81,525 | 93,821 | - | 93,821 |
| Payable to Other Governments | 514 | - | - | - | 46,091 | - | 46,091 |
| Advances Due Other Funds | - | - | - | - | 4,532 | - | 4,532 |
| Deferred Revenue | 8,847 | - | - | 37,431 | 526,537 | 9,321 | 535,858 |
| Escrow Deposits | - | - | - | - | - | 92,431 | 92,431 |
| Notes and Loans Payable | - | - | 157,055 | 4,441 | 161,496 | - | 161,496 |
| Deferred Compensation Liability | 512,227 | - | - | - | 512,227 | - | 512,227 |
| Securities Lending Obligation | 1,548,686 | - | - | - | 1,548,686 | - | 1,548,686 |
| Agency Deposit Liabilities | 1,377,928 | - | - | 6,521 | 1,384,449 | - | 1,384,449 |
| General Obligation Bonds | - | - | 6,338,847 | - | 6,338,847 | - | 6,338,847 |
| Transportation Related Bonds | - | - | 3,209,771 | - | 3,209,771 | - | 3,209,771 |
| Expendable Trust Fund Obligations | - | - | 954,505 | - | 954,505 | - | 954,505 |
| Revenue Bonds | 377,369 | - | - | 103,028 | 691,114 | 5,844,218 | 6,535,332 |
| Capital Leases | - | - | 49,214 | - | 49,214 | - | 49,214 |
| Claims and Judgements | - | - | 13,598 | - | 13,598 | - | 13,598 |
| Compensated Absences | - | - | 260,338 | 59,546 | 321,536 | - | 321,536 |
| Unfunded Pension Costs | - | - | 2,303,271 | - | 2,303,271 | - | 2,303,271 |
| Workers Compensation Liability | - | - | 282,775 | - | 282,775 | - | 282,775 |
| Liability for Landfill Closure Costs | - | - | - | - | - | 24,961 | 24,961 |
| Amount Held for Institutions | - | - | - | - | - | 420,601 | 420,601 |
| Liability for Escheat Property | - | - | - | - | 32,100 | - | 32,100 |
| Claims and Judgements | - | - | - | - | - | - | - |
| Malpractice Liability | - | - | - | - | 8,788 | - | 8,788 |
| Total Liabilities | 3,876,567 | - | 13,569,374 | 406,027 | 19,815,022 | 6,628,819 | 26,443,841 |
| Equity and Other Credits: | |||||||
| Investment in Fixed Assets | - | 3,820,380 | - | 1,624,902 | 5,445,282 | - | 5,445,282 |
| Contributed Capital | - | - | - | - | 108,541 | 239,900 | 348,441 |
| Retained Earnings: | |||||||
| Reserved | - | - | - | - | 38,183 | 385,097 | 423,280 |
| Unreserved | - | - | - | - | 159,529 | 15,847 | 175,376 |
| Fund Balances: | |||||||
| Reserved | 16,127,574 | - | - | 235,549 | 17,982,220 | - | 17,982,220 |
| Unreserved, undesignated | 948,230 | - | - | 74,566 | 1,102,484 | - | 1,102,484 |
| Total Equity and Other Credits | 17,075,804 | 3,820,380 | - | 1,935,017 | 24,836,239 | 640,844 | 25,477,083 |
| Total Liabilities, Equity and Other Credits | $ 20,952,371 | $ 3,820,380 | $ 13,569,374 | $ 2,341,044 | $ 44,651,261 | $ 7,269,663 | $ 51,920,924 |
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