Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 1995

TABLE OF CONTENTS

Financial Section:

Independent Auditors' Report

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
• 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

Combining Statements, and Account Group Schedules

• Special Revenue Funds
• Capital Projects Funds
• Enterprise Funds
• Internal Service Funds
• Fiduciary Funds
• General Fixed Assets Account Group
• Higher Education and University Hospital Funds
• Component Units

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