|
|
Total
|
|
|
Financial
|
Statement
|
Funds
|
|
|
|
|
Budgetary
|
|
|
|
|
|
|
|
|
|
Fund
|
|
|
|
|
|
|
|
|
|
Equities
|
|
|
|
|
|
|
|
|
|
and Other
|
|
|
|
|
|
Trust
|
|
|
|
Accounts
|
|
Special
|
Debt
|
Capital
|
|
and
|
Higher
|
|
|
June 30, 1985
|
General
|
Revenue
|
Service
|
Projects
|
Enterprise
|
Agency
|
Education
|
|
Classification of budgetary fund equities
|
|
|
|
|
|
|
|
|
|
and other accounts into GAAP fund structure:
|
|
|
|
|
|
|
|
|
|
General .....................................
|
. . $ 69,286
|
$ 69,286
|
|
|
|
|
|
|
|
Special revenue ..............................
|
500,975
|
63,812
|
$192,846
|
$112,753
|
$ 10,318
|
$ 101,253
|
|
$ 19,993
|
|
Other accounts (a):
|
|
|
|
|
|
|
|
|
|
Non-budgeted ..............................
|
61,703
|
35,140
|
4,421
|
|
(7)
|
3
|
|
22,146
|
|
Debt service transportation bonds ............
|
494,384
|
|
|
494,384
|
|
|
|
|
|
Capital projects ............................
Enterprise ................................
Expendable trust ...........................
|
167,202
824,777
599,683
|
|
|
|
89,743
|
77,459
824,777
|
$ 599,683
|
|
|
Nonexpendable trust ........'..................
|
52,219
|
|
|
|
|
|
52,219
|
|
|
Pension trust .................................
|
. . 4,350,115
|
|
|
|
|
|
4,350,115
|
|
|
Higher education ...........................
|
. . 1,085,381
|
|
|
|
|
|
|
1,085,381
|
|
Budgetary fund equities and other accounts
|
|
|
|
|
|
|
|
|
|
classified into GAAP fund structure ............
|
. . $8,205,725
|
168,238
|
197,267
|
607,137
|
100,054
|
1,003,492
|
5,002,017
|
1,127,520
|
|
Accounting principle differences:
|
|
|
|
|
|
|
|
|
|
Assets recognized in the GAAP financial
|
|
|
|
|
|
|
|
|
|
statements not recognized for budgetary
|
|
|
|
|
|
|
|
|
|
purposes:
|
|
|
|
|
|
|
|
|
|
Intergovernmental receivables .................
|
|
15,035
|
|
|
|
|
|
|
|
Due from other funds ..........................
|
|
856
|
|
|
|
|
|
|
|
Liabilities recognized in GAAP financial
|
|
|
|
|
|
|
|
|
|
statements not recognized for budgetary
|
|
|
|
|
|
|
|
|
|
purposes:
|
|
|
|
|
|
|
|
|
|
Accounts payable and accrued liabilities ........
|
|
(29,185)
|
|
|
|
|
|
|
|
Deferred income tax revenue .................
|
|
16,999
|
|
|
|
|
|
|
|
Local income taxes payable to local income
|
|
|
|
|
|
|
|
|
|
taxes agency fund .........................
|
|
(163,952)
|
|
|
|
|
|
|
|
Payroll taxes payable to payroll taxes
|
|
|
|
|
|
|
|
|
|
and fringe benefits agency fund ..............
|
|
(7,808)
|
|
|
|
|
|
|
|
GAAP financial statement fund equities,
|
|
|
|
|
|
|
|
|
|
June 30, 1985 ................................
|
|
$ 183
|
$197,267
|
$607,137
|
$100,054
|
$1,003,492
|
$5,002,017
|
$1,127,520
|
(a) The State's accounting system is maintained by the Comptroller in compliance with State Law and in
accordance with the State's Budgetary Funds. In addition to the accounting systems maintained by the Comptroller,
certain individual agencies which are not subject to the State budget maintain accounting systems which permit
financial reporting on the basis of generally accepted accounting principles. The change in net assets of agencies
whose accounting systems are not entirely maintained by the Comptroller are recorded in the State's accounting
system as of June 30 each year.
4. Investments:
Investments (amounts expressed in thousands) as of June 30, 1985, consisted of:
|
|
|
|
Fu:
|
nds
|
|
|
|
|
|
Special
|
Debt
|
|
Fiduciary
|
Higher
|
|
|
General
|
Revenue
|
Service
|
Enterprise
|
Fund Type
|
Education
|
|
U.S. Treasury and Agency obligations .......
|
$38,185
|
$140,557
|
$493,086
|
$517,484
|
$ 43,748
|
$68,528
|
|
Certificates of deposit ........................
|
1,875
|
|
|
|
|
60
|
|
Commercial paper ..........................
|
|
|
|
|
219,097
|
3,837
|
|
Corporate debt securities ....................
|
|
|
|
|
1,959,214
|
2,524
|
|
Corporate equity securities ................
|
|
|
|
|
2,179,569
|
15,776
|
|
Annuity contracts ........................
|
|
|
|
53,225
|
179,080
|
169
|
|
Other ..................................
|
|
|
|
|
200,174
|
2,249
|
|
Total ................................
|
$40,060(a)
|
$140,557(a)
|
$493,086(b)
|
$570,709(c)
|
$4,780,882(d)
|
$93,143(a)
|
38
|
 |
