Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 1998

Financial Section
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
• Statement of Changes in Plan Assets - Pension Trust Funds and Investment Trust Fund
• Combined statement of changes in fund balances - Higher Education
• Combining statements of revenues, expenditures, and other changes - Higher Education

Notes to the Financial Statements

• Summary of Significant Accounting Policies
• Budgetary Basis vs. GAAP
• Fund Deficits
• Cash Deposits and Investments
• Loans Receivable
• Taxes Receivable
• Restricted Assets
• Property, Plant, and Equipment
• State Retirement Systems
• Other Retirement Systems Administered by the State
• Deferred Compensation Plan
• Post Employment benefits
• Capital and Operating Leases
• Changes in General Long-Term Debt
• Debt
• Risk Management
• Interfund Receivables and Payables
• Restatement of Fund Balances and Cumulative Effect of a Change in Accounting Principle
• Reserved Retained Earnings, Reserved Fund Balances, and Contributed Capital
• Segment Information Enterprise Funds
• Condensed Financial Statements - Components
• Related Organizations
• Commitments and Contingencies
• Subsequent Events
• Year 2000 Issue

Required PERS Supplementary Information

• Required Supplementary Information - Schedules of Funding Progress
• Required Supplementary Information - Schedules of Employer Contributions

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