Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2002 BASIC FINANCIAL STATEMENTS

State of Connecticut

Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2002

FINANCIAL SECTION
BASIC FINANCIAL STATEMENTS

Statement of Net Assets

Statement of Activities

Governmental Fund Financial Statements

Narrative
Balance Sheet - Governmental Funds
Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Assets
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Statement of Revenues, Expenditures, and Changes in Funds Balances - Budget and Actual - Non -GAAP Budgetary Basis - General and Transportation Funds

Proprietary Fund Financial Statements

Narrative
Statement of Net Assets - Proprietary Funds
Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary Funds
Statement of Cash Flows - Proprietary Funds

Fiduciary Fund Financial Statements

Narrative
Statement of Fiduciary Net Assets - Fiduciary Funds
Statement of Changes in Fiduciary Net Assets - Fiduciary Funds

Component Units Financial Statements

Narrative
Combining Statement of Net Assets - Component Units
Statement of Activities - Component Units

Notes to the Financial Statements

Summary of Significant Accounting Policies
Budgetary Basis vs. GAAP
Fund Deficits
Cash Deposits and Investments
Receivables
Taxes Receivable
Loans Receivable
Restricted Assets
Capital Assets
State Retirement Systems
Other Retirement Systems Administered by the State of Connecticut
Pension Trust Funds Financial Statements
Postemployment Benefits
Capital and Operating Leases
Changes in General Long-Term Debt
Bonded Debt
Risk Management
Interfund Receivables and Payables
Accounting Changes and Reinstatements
Related Organizations
Commitments and Contingencies
Subsequent Events

Required PERS Supplementary Information

Schedules of Funding Progress
Schedules of Employer Contributions

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