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[null,null,null," "]

{"sheet":"Overview","index":1,"n_rows":92,"n_cols":4,"rows_kept":92,"cut":false,"hidden":false,"merged":[[85,0,85,5],[57,0,57,5],[0,0,0,5],[1,0,1,5],[3,0,3,5],[22,0,22,5]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
[]
["GAAP CLOSING PACKAGE"]
[]
[]
["This file contains worksheet-forms to be used by all agencies of the State of Connecticut to facilitate the "]
["annual publication of the annual comprehensive financial report (ACFR) using generally accepted"]
["accounting principles (GAAP) as required by federal law.  These forms include the following;"]
[null,"          The Pkg",null,"ACKNOWLEDGEMENT  <-upon receipt of your package, please return this form immediately!"]
[null,"          The Pkg",null,"CONTROL SHEET"]
[null,"          The Pkg",null,"General Instructions"]
[null,"Form","  1. ","Cash in Bank"]
[null,"Form","  2. ","Receivables"]
[null,"Form","  3. ","Grant Receivables "]
[null,"Form","  4. ","Unearned Revenue"]
[null,"Form","  5. ","Contractual Obligations"]
[null,"Form","5a. ","Contractual Retainages"]
[null,"Form","  7 ","Trustee Accounts"]
[null,"Form","  8. ","Other Assets"]
[null,"Form","  9. ","Other Liabilities"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["All agencies are required to report corrections to their compensated absences report using form #7."]
["Agency personnel should check their Email from CoreCT on this subject in the month of August."]
["Additionally, the nature of certain agency activities requires the OSC to collect \"additional financial "]
["information\" using GAAP form #7.  If you find your agency listed below, you may use the"]
["worksheets/tabs, in this file, specifically designed for reporting your agency's various \"additional"]
["financial information.\" "]
[]
[null,"Tab color &"]
[null,"Hyperlink",null,"Agency Name"]
[null,"DAS",null,"Department of Administrative Services, Revolving Fund"]
[null,"DAG",null,"Department of Agriculture"]
[null,"DCS",null,"Department of Construction Services"]
[null,"DOC",null,"Department of Corrections, Revolving Fund"]
[null,"DDS",null,"Department of Developmental Services"]
[null,"SDE",null,"Department of Education"]
[null,"DPS",null,"Department of Emergency Services and Public Protection"]
[null,"DECD",null,"Department of Economic and Community Development"]
[null,"DEEP",null,"Department of Energy and Environmental Protection"]
[null,"DHE",null,"Department of Higher Education"]
[null,"ITD",null,"Department of Information Technology, Revolving Fund"]
[null,"DOL",null,"Department of Labor"]
[null,"DMV",null,"Department of Motor Vehicles"]
[null,"DPH",null,"Department of Public Health"]
[null,"DRS",null,"Department of Revenue Services"]
[null,"DSS",null,"Department of Social Services"]
[null,"DOT",null,"Department of Transportation"]
[null,"IRM",null,"Insurance Risk Management"]
[null,"JUD",null,"Judicial Branch"]
[null,"OLM",null,"Office of Legislative Management"]
[null,"OPM",null,"Office of Policy Management"]
[null,"PCA",null,"Probate Court Administration"]
[null,"TRB",null,"Teachers' Retirement Board"]
[null,"TEC",null,"CT Technical High School System"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["FINANCIAL STATEMENTS ONLY - no GAAP closing package required"]
[]
["Finally, there are a few organizations whose audited financial statements are used for the CAFR. GAAP closing"]
["package requests are not used for these organizations because the statements provide sufficient information"]
["for CAFR integration.  These organizations include;"]
[null,"The Clean Water Fund"]
[null,"The Drinking Water Fund"]

{"sheet":"Acknow","index":2,"n_rows":29,"n_cols":9,"rows_kept":29,"cut":false,"hidden":false,"merged":[[28,0,28,4]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["ACKNOWLEDGEMENT"]
[]
["I have received the GAAP closing package for the fiscal year ending June 30, 2023.  I have also verified"]
["that the closing package includes the following (check appropriate box):"]
[]
[null,null,null,null,null,null,null,null,"Not"]
[null,null,null,null,null,null,null,"Included","Included"]
["General Instructions"]
["GAAP Forms Control Sheet"]
["GAAP Instructions and Forms 1-9"]
["Additional Financial Information (only required from certain agencies)"]
[]
[]
[]
[]
[null,"Department:"]
[]
[null,"Signature and Title:"]
[null,"Date:"]
[]
[]
[]
["Please e-mail this acknowledgement as soon as you receive the GAAP closing package to:"]
[]
["Email as an attachment to:",null,null,null,null,"OSC.ACFRReporting@ct.gov"]

{"sheet":"Gen_Instr","index":3,"n_rows":45,"n_cols":5,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,null,null,"STATE OF CONNECTICUT"]
[null,null,null,null,"OFFICE OF THE COMPTROLLER"]
[null,null,null,null,"GAAP CLOSING PACKAGE"]
[]
[null,null,null,null,"GENERAL INSTRUCTIONS"]
[]
[]
["Please read the following instructions before completing any forms."]
[]
["1. Please ascertain that your closing package has all the forms listed on the enclosed “GAAP "]
["    Forms Control Sheet”."]
[]
["Note: You can access these forms at: ",null,null,null,"http://www.osc.ct.gov/agencies/forms/index.html"]
["Click on the hyperlink to access the GAAP form instructions (PDF format), and the GAAP "]
["forms (Excel format), and GAAP additional information (Excel format), if applicable to"]
["your agency.  "]
[]
["2. You should read the instructions for each form before completing it."]
[]
["3. These forms apply to every  fund (e.g. General, Transportation, etc.) which your agency is "]
["     accountable for.  However, GAAP forms No.’s 2‑6, 8 and 9 do not apply to the trustee"]
["     accounts or Clean Water and Drinking Water funds."]
[]
["4. If you require additional space on any form, please make as many copies as required. Please do not add aditional lines."]
[]
["5. Each completed form listed on the control sheet should be signed  by the person responsible for completing it, and by the "]
["    person responsible for reviewing it (preferably the chief financial officer)."]
[]
["6. The attached GAAP Forms Control Sheet must be completed and emailed along with the "]
["    completed form(s) and other financial information (if applicable to your agency). "]
[]
["Note:  Email and attach the completed forms in Excel format.  A PDF version will no longer be accepted for all completed forms."]
["Submit in PDF format one completed control sheet to: OSC.ACFRReporting@ct.gov"]
[]
["7. You should retain the original of your completed closing package and keep it with your permanent "]
["     records along with all pertinent information which was used to support your work.  Your closing"]
["     package will be subject to review by auditors so it is very important that you are able to justify"]
["     your responses, especially if you had to work with estimates. "]
[]
["8. You should make sure that the account coding information required in these forms is filled out "]
["    completely and accurately. "]
[]
["9. If you are missing any GAAP forms or have any questions about them, please feel free to"]
["    contact Rebecca Salerni on teams or rebecca.salerni@ct.gov. "]

{"sheet":"Control_Sheet","index":4,"n_rows":31,"n_cols":12,"rows_kept":31,"cut":false,"hidden":false,"merged":[[17,0,17,9]]}
[null,null,null,null,null,null,"STATE OF CONNECTICUT"]
[null,null,null,null,null,null,"OFFICE OF THE COMPTROLLER"]
[null,null,null,null,null,null,"GAAP FORMS CONTROLS SHEET"]
[]
[]
[null,null,null,null,null,null,"Form Not","Form","Form","Form","E-mail if ","Phone #"]
[null,null,null,null,null,null,"Applicable","Completed","Prepared By","Reviewed By","Questions","Questions"]
[null,"  1.  Cash in Bank"]
[null,"  2.  Receivables "]
[null,"  3.  Grant Receivables "]
[null,"  4.  Unearned Revenue"]
[null,"  5.  Contractual Obligations "]
[null,"  5a. Contractual Retainages"]
[null," 7.  Trustee Accounts, - Assets & Liabilities"]
[null,"  8.  Other Assets"]
[null,"  9.  Other Liabilities"]
[]
["Instructions"]
["1.  For each GAAP form listed above, check the appropriate box to indicate whether the form was completed or found to be not applicable by your agency.",null,null,null,null,null,null,null,null,null,null," "]
["     Also provide the signature of the provider, reviewer of each form along with their contact information if there are questions."]
[]
["2.  Email and attach this form along with the completed GAAP form(s) or any other financial information (if applicable to your agency).  "]
["     Submit a copy of this form(for the signed PDF version), by September 1, to the OSC/GAAP reporting unit as follows;"]
[]
[null,null,null,null," Email and attach the completed GAAP forms to:","OSC.ACFRReporting@ct.gov"]
[]
["     The Auditors of Public Accounts require all Agencies to Email the GAAP forms as attachments using Excel format."]
["     Sign one completed control sheet form (for the signed PDF versions) to the OSC/GAAP reporting unit."]
[]
[]
[null,"Agency/Department :"]

{"sheet":"F1_Instr","index":5,"n_rows":64,"n_cols":10,"rows_kept":64,"cut":false,"hidden":false,"merged":[[57,0,57,9]]}
[null,null,null,null,"STATE OF CONNECTICUT"]
[null,null,null,null,"OFFICE OF THE COMPTROLLER"]
[null,null,null,null,"GAAP REPORTING FORM"]
[null,null,null,null,"CASH IN BANK"]
[null,null,null,null," "]
["             ",null,null,null,null,null,null,null,null,"       GAAP Form No. 1"]
[]
[null,null,null,null,"Instructions"]
[]
["For purposes of this form, \"cash in bank\" is defined as bank accounts which are in the custody of"]
["your agency and are not reported in CORE-CT as of June 30th.  For example, checking accounts,"]
["certificates of deposit, etc."]
[]
["This form does not apply to petty cash or STIF accounts."]
[]
["If your agency does not have any bank accounts to report, please check “form not applicable” on"]
["GAAP Forms Control Sheet."]
[]
["If your agency has any such bank accounts, please complete columns 1-7 of GAAP Form No. 1 as"]
["follows:"]
[]
["1.","Enter required account coding information for each bank account."]
[null,"Note:  Do not complete this column for bank accounts held by your agency as a "]
[null,"trustee for money owned others.  (e.g. money management/client funds)."]
[]
["2.","Enter the type of bank account (e.g. savings, checking, certificates of deposit, etc.)."]
[null,"Note:  If your agency has more than one account in the bank, list them by account type. "]
[null,"Do not list each account individually."]
[]
["3.","Enter the name of the bank in which the account(s) is (are) kept."]
[]
["4.","Indicate the purpose or use of the account(s)."]
[]
["5.","Enter the balance of the account(s) as reported in your records as of June 30th."]
[]
["6.","Enter the balance of the account(s) as reported by the bank as of June 30th."]
[]
["7.","Enter the amount of the bank balance (column 6) that is insured by the Federal Depository "]
[null,"Insurance Corporation (FDIC) as of June 30th."]
[]
[null,"Notes: "]
[]
[null,"a. The FDIC insures up to $250,000 of bank deposits held in either non-interest-bearing"]
[null,"    accounts or interest-bearing accounts."]
[]
[]
[null,null,null,null,"(continued)"]
[]
[" "]
["GAAP Form No. 1",null,null,null,"        Page 2"]
[]
[]
[null,"b. For each bank, the amount of deposits that is insured by the FDIC would be as follows:"]
["                "]
[null,"1)","For non-interest-bearing accounts enter the total amount of deposits or $250,000,"]
[null,null,"whichever is lower. "]
[]
["and/or"]
[]
[null,"2)","For interest-bearing accounts, enter the total amount of deposits or $250,000,"]
[null,null,"whichever is lower."]
[]
[null,"c.  Please compare last years' amount to the current year amount to review the variance.  If the variance is greater or less than five percent and five million dollars"]
[null,"     provide a brief explanation for the changes on the following form."]

{"sheet":"Form 1 Cash in Bank","index":6,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[[6,0,6,3]]}
["State of Connecticut",null,null,null,null,null,null,null,null,"GAAP Form No. 1"]
["Office of the Comptroller",null,null,null,null,null,null,null,null," "]
["GAAP Reporting Form - Cash in Bank ",null,null,null,"Variance Explanation: ",null,null,null,null," "]
["For the Fiscal Year Ended June 30, 2023"]
[]
["Note:  Round to whole numbers.",null,null,null,null,null,"Total",{"$f":"SUM(H11:H28)","v":0},{"$f":"SUM(I11:I28)","v":0},{"$f":"SUM(J11:J28)","v":0}]
[1,null,null,null,2,3,4,5,6,7]
[null,null,null,"Revenue/","Type  of"]
["Fund ","Department","SID","Expenditure","Bank","Name of","Account ","Book ","Bank ","Insured "]
["#","#","#","Account#","Account","Bank","Purpose/Use","Balance","Balance","Balance"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,null,null,"This form is due on September 1, 2023."]
[null,null,null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,null,null,"GAAP Forms Control Sheet."]

{"sheet":"F2_Instr","index":7,"n_rows":85,"n_cols":8,"rows_kept":85,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,"STATE OF CONNECTICUT"]
[null,null,null,null,"OFFICE OF THE COMPTROLLER"]
[null,null,null,null,"GAAP REPORTING FORM"]
[null,null,null,null,"RECEIVABLES"]
[null,null,null,null," "]
[null,null,null,null,"  "]
[null,null,null,null,null,null,null,"      GAAP Form No. 2"]
[null,null,null,null,"Instructions"]
[]
[]
["For purposes of this form, receivables are defined as amounts owed to the State by individuals, private"]
["organizations, or other governments as of June 30th for:"]
[]
["a.  Goods or services provided to individuals, private organizations, or other governments  on or "]
["     prior to June 30th, or"]
[]
["b.  Other claims against individuals, private organizations, or other governments which arose on or "]
["      prior to June 30th."]
[]
["c.  Interest portion of loans receivable for loans which arose on or prior to June 30th."]
[]
["Do not report on this form the following types of receivables:"]
[]
["a.        Grants or contributions due from the federal government or other providers "]
["              (See GAAP form No. 3). "]
[]
["b.        Loans receivable (principal only)."]
[]
["   c.        Fees receivable for licenses, permits, or certificates."]
[]
["   d.        Amounts due from other State agencies."]
[]
["   e.        Leases receivable."]
[]
["If your agency has no receivables to report or if the total amount of receivables to be reported in  "]
["column 4 is less than $300,000, please check “form not applicable” on GAAP Form Control Sheet."]
[]
["If the total amount of receivables to be reported in column 4 is greater than or equal to $300,000, "]
["please complete columns 1-6 of GAAP Form No. 2 as follows:"]
[]
["1.   Enter required account coding information for each receivable amount (column 4)."]
[]
["2.   Enter a description of the receivable to be collected."]
[]
["3.   Enter the name of the debtor government, if applicable."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null," (continued)"]
["GAAP Form No. 2                                         Page 2"]
["."]
[]
["4.   Enter the amount of the receivable as of June 30th."]
[]
["       Notes:"]
[]
["a.    Include in this amount any receivables that are held for collection by the Department of"]
["       Administrative Services and/or the Office of the Attorney General."]
[]
["b.   If your agency administers federal grant programs on behalf of municipalities or other third"]
["      parties and if as of June 30th there were disallowed expenditures or unexpended balances "]
["      related to those programs that needed to be refunded to the federal government, report a "]
["      receivable for the refund owed by the municipality or other party on this form and a liability "]
["      for the portion of the refund that must be returned to the federal government on GAAP form"]
["      No 9 (other liabilities)."]
[]
["5.   Enter the amount of the receivable as of June 30th (column 4) that your agency has estimated "]
["      to be uncollectible."]
[]
["    Note:  Use your best estimate.  It is your responsibility to determine the quality of the "]
["    receivable and, thus, the amount that may not be collectible."]
[]
["6.   Enter the amount of the receivable as of June 30th (column 4) that was collected by your "]
["      agency on or before August 31st."]
[]
[]
["  Please compare last years' amount to the current year amount to review the variance.  If the variance is greater or less than five percent and five million dollars"]
["  provide a brief explanation for the changes on the following form."]

{"sheet":"Form 2 Receivables","index":8,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["State of Connecticut",null,null,null,null,null,null,null,"GAAP Form No. 2"]
["Office of the Comptroller",null,null,null,null,null,null,null," "]
["GAAP Reporting Form - Receivables",null,null,null,"Variance Explanation: ",null,null,null,null," "]
[{"$f":"'Form 1 Cash in Bank'!A4","v":"For the Fiscal Year Ended June 30, 2023"}]
[]
["Note:  Round to whole numbers.",null,null,null,null,"Total",{"$f":"SUM(G12:G28)","v":0},{"$f":"SUM(H12:H28)","v":0},{"$f":"SUM(I12:I28)","v":0}]
[1,null,null,null,2,3,4,5,6]
[null,null,null,null,null,null,null,"Receivables","Receivables"]
[null,null,null,null,null,null,null,"Estimated","Collected"]
["Fund ","Department","SID","Revenue","Account","Government","Receivable","to be ","Through"]
["#","#","#","Account #","Description","Name","Amount","Uncollectible","August 31st"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,null,"This form is due on September 1, 2023."]
[null,null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,null,"GAAP Forms Control Sheet."]

{"sheet":"F3_Instr","index":9,"n_rows":98,"n_cols":10,"rows_kept":98,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,"STATE OF CONNECTICUT"]
[null,null,null,null,"OFFICE OF THE COMPTROLLER"]
[null,null,null,null,"GAAP REPORTING FORM"]
[null,null,null,null,"GRANTS RECEIVABLE"]
[null,null,null,null," "]
[]
[null,null,null,null,null,null,null,null,null,"GAAP Form No. 3"]
[]
[null,null,null,null,"Instructions"]
[]
["For purposes of this form, grants receivable are defined as grant (or other financial assistance) amounts "]
["owed to the State by the federal government (provider) as of June 30th."]
[]
["Note: This form also applies to those rare cases in which the grant (or contribution) provider is an "]
["individual or a private organization."]
[]
["According to GAAP, grants receivable should be reported when all applicable eligibility requirements,"]
["including time requirements, established by the provider have been met."]
[]
["Eligibility requirements comprise one or more of the following (as applicable):"]
[]
["a.   Required characteristics of recipients - The recipient (and secondary recipient, if applicable)"]
["      has the characteristics specified by the provider. For example, under a certain federal program,"]
["      recipients are required to be states and secondary recipients are required to be school districts."]
[]
["b.    Time requirements - The period specified by the provider when grant resources must be spent"]
["       by the State."]
[]
["c.    Reimbursements -  The provider stipulates that the State cannot qualify for resources without"]
["      first incurring allowable expenditures under the provider’s program."]
[]
["d.   Contingencies -  The provider’s offer of resources is contingent upon a specified action of the"]
["      State. For example, the State is required to spend its own resources for a specified purpose"]
["      (matching requirement)."]
[]
["Note:  Contingencies should not be confused with purpose restrictions. Purpose restrictions specify"]
["the purpose or purposes for which the grant resources are required to be used.   For example, a"]
["requirement that grant resources be used for street and road repairs is a purpose restriction, not a "]
["contingency."]
[]
["Do not report on this form grant amounts due from other state agencies."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"(continued)"]
[]
["GAAP Form No. 3 ",null,"                            Page 2"]
[]
["If your agency has no grants receivable to report or if the total amount of grants receivable to be reported"]
["in column 4 is less than $300,000, please check “form not applicable” on the GAAP Form Control "]
["Sheet."]
[]
["If the total amount of grants receivable to be reported in column 4 is greater than or equal to $300,000, "]
["please complete columns 1-6 of GAAP Form No. 3 as follows:"]
[]
["1.      Enter required account coding information for each grant receivable amount (column 4)."]
[]
["      2.      Enter a description of the grant receivable to be collected."]
[]
["3.      Enter the name of the grant provider."]
[]
["4.      Enter the amount of the grant receivable as of June 30th."]
[]
["Notes:"]
[]
["a. If you are reporting reimbursement-type grants  and if all eligibility requirements established"]
["    by the provider have been met, enter the amount of allowable expenditures incurred under the"]
["    grant program through June 30th which had not been reimbursed by the provider as of that date."]
[]
["b. If you are reporting other than reimbursement-type grants and if all eligibility requirements"]
["    established by the provider have been met, enter the full grant award, less any payments"]
["    received  from the provider through June 30th (include payments received in prior fiscal"]
["    years, if reporting on multi-year grants)."]
[]
["·      A multi-year grant is one whose award is required to be spent in more than one fiscal year. "]
[]
["·      Grants receivable should be reported even if the State might not have completed as of year end"]
["       routine reports required by the provider (e.g., filing of a progress report or filing of a quarterly "]
["       reimbursement report). "]
[]
["5.      Enter the amount of the grant receivable as of June 30th (column 4) that your agency has "]
["        estimated to be uncollectible, if any."]
[]
["      Note:  Use your best estimate. It is your responsibility to determine the quality of the receivable and,"]
["                  thus, the amount that may not be collectible."]
[]
["6.      Enter the amount of the grant receivable as of June 30th (column 4) that your agency expects"]
["         to collect on or before June 30, of the Next Fiscal Year."]
[]
[]
["  Please compare last years' amount to the current year amount to review the variance.  If the variance is greater or less than five percent and five million dollars"]
["  provide a brief explanation for the changes on the following form."]

{"sheet":"Form 3 Grants Receivable","index":10,"n_rows":33,"n_cols":10,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["State of Connecticut",null,null,null,null,null,null,null,"GAAP Form No. 3"]
["Office of the Comptroller",null,null,null,null,null,null,null," "]
["GAAP Reporting Form - Grants Receivable",null,null,null,"Variance Explanation: ",null,null,null,null," "]
[{"$f":"'Form 1 Cash in Bank'!A4","v":"For the Fiscal Year Ended June 30, 2023"}]
[]
["Note:  Round to whole numbers.",null,null,null,null,"Total",{"$f":"SUM(G12:G28)","v":0},{"$f":"SUM(H12:H28)","v":0},{"$f":"SUM(I12:I28)","v":0}]
[1,null,null,null,2,3,4,5,6]
[null,null,null,null,null,null,null,"Grants Receivable","Grants Receivable"]
[null,null,null,null,null,null,null,"Estimated","Expected to be"]
["Fund ","Department","SID","Revenue","Grant","Grant","Grant","to be","Collected Through"]
["#","#","#","Account #","Description","Provider","Receivables","Uncollectible","June 30th of the Next Fiscal Year"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,null,"This form is due on September 1, 2023."]
[null,null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,null,"GAAP Forms Control Sheet."]

{"sheet":"F4_instr","index":11,"n_rows":33,"n_cols":1,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP REPORTING FORM"]
["UNEARNED REVENUE"]
[" "]
[]
[]
["                   GAAP Form No. 4"]
[]
["Instructions"]
[]
["For purposes of this form, unearned revenue is defined as cash collected by the State from individuals or"]
["private organizations on or prior to June 30th for goods or services to be provided after June 30th.    Unearned"]
["revenue results from cash receipts in advance of the time period when the resources are permitted to be used "]
["as defined by enabling legislation such as insurance, banking and other industry regulatory assessments to be used "]
["the following fiscal year to fund state regulatory examinations/evaluations."]
[]
["Do not report on this form fees collected in advance for licenses, permits, or certificates."]
[]
["If your agency has no unearned revenue to report or if the total amount of deferred revenues to be"]
["reported in column 3 is less than $300,000, please check “form not applicable” on the GAAP Form Control Sheet."]
[]
["If the total amount of unearned revenues to be reported in column 3 is greater than or equal to $300,000, "]
["please complete columns 1-3 of GAAP Form No. 4 as follows:"]
[]
["1.    Enter required account coding information for each unearned revenue amount (column 3)."]
[]
["2.    Enter a description of the unearned revenue."]
[]
["3.    Enter the amount of the unearned revenue as of June 30th."]
[]
["  Please compare last years' amount to the current year amount to review the variance.  If the variance is greater or less than five percent and five million dollars"]
["  provide a brief explanation for the changes on the following form."]

{"sheet":"Form 4 Def Rev","index":12,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[[6,4,6,5],[10,4,10,5]]}
["State of Connecticut",null,null,null,null,null,"GAAP Form No. 4"]
["Office of the Comptroller",null,null,null,null,null," "]
["GAAP Reporting Form - Unearned Revenue ",null,null,null,"Variance Explanation: ",null,null,null,null," "]
[{"$f":"'Form 1 Cash in Bank'!A4","v":"For the Fiscal Year Ended June 30, 2023"}]
[]
["Note:  Round to whole numbers.",null,null,null,null,"Total",{"$f":"SUM(G12:G27)","v":0}]
[1,null,null,null,2,null,3]
[]
[]
["Fund ","Department","SID","Revenue"]
["#","#","#","Account #","Account Description",null,"Amount"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Reminder"]
[null,null,null,null,null,"This form is due on September 1, 2023."]
[null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,"GAAP Forms Control Sheet."]

{"sheet":"F5_Instr","index":13,"n_rows":51,"n_cols":1,"rows_kept":51,"cut":false,"hidden":false,"merged":[]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP REPORTING FORM"]
["CONTRACTUAL OBLIGATIONS"]
[" "]
[]
["                   GAAP Form No. 5"]
["Instructions"]
[]
["For purposes of this form, contractual obligations are defined as the unspent balances of contracts outstanding "]
["as of June 30th that the State is obligated to spend in the future.  "]
[]
["Note: For reporting purposes, contractual obligations are not considered to be a liability of the State."]
["          Instead they are a required note disclosure in the financial statements."]
[]
["This form applies to any contract with an original contract life greater than one year outstanding as of June"]
["30th that has an obligation amount greater than or equal to $300,000 (see instruction No. 2 below)"]
[]
["Notes:  "]
["a. Do not report in this form the following types of contracts: leases, or contracts for which the contract"]
["    amount cannot be determined or reasonably estimated.  For example, open-ended or conditional"]
["    price agreements. "]
[]
["b. For Statewide contracts, each agency participating in the contract should report its share of the contract"]
["    in this form, as applicable."]
[]
["If your agency does not have any contracts to report, please check “form not applicable” on the  GAAP Forms"]
["Control Sheet."]
[]
["If your agency has any contracts that meet the above requirements, please complete columns 1 and 2 of GAAP"]
["Form No. 5 as described below."]
[]
["  1. Enter a description of the contract(s)."]
[]
["  2  Enter the amount of the contractual obligation of the State as of June 30th. This amount is calculated as follows:"]
[]
["          Contract Amount"]
["          minus payments made on the contract through June 30th,"]
["          minus invoices owed on the contract as of June 30th,"]
["          minus amounts retained on the contract through June 30th, if any"]
["          equals the Contractual Obligation"]
[]
["          Notes:  "]
["     a.    The contract amount should include any contract revisions that were in effect on June 30th."]
["     b.    If the contract amount can not be determined or reasonably estimated, no contractual obligation "]
["            amount would be reported on this form."]
["     c.    Invoices owed on the contract as of June 30th should be only for goods or services received on "]
["            or prior to June 30th."]
[]
["  Please compare last years' amount to the current year amount to review the variance.  If the variance is greater or less than five percent and five million dollars"]
["  provide a brief explanation for the changes on the following form."]

{"sheet":"Form 5 Contract Commitments","index":14,"n_rows":30,"n_cols":7,"rows_kept":30,"cut":false,"hidden":false,"merged":[[10,0,10,1],[6,0,6,1]]}
["State of Connecticut",null,"GAAP Form No. 5"]
["Office of the Comptroller",null,null," "]
["GAAP Reporting Form - Contractual Obligations ","Variance Explanation: ",null,null,null,null," "]
[{"$f":"'Form 1 Cash in Bank'!A4","v":"For the Fiscal Year Ended June 30, 2023"}]
[]
["Note:  Round to whole numbers.","Total",{"$f":"SUM(C12:C24)","v":0}]
[1,null,2]
[]
[]
[null,null,"Obligation"]
["Contract  Description",null,"Amount"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Reminder"]
[null,null,"This form is due on September 1, 2023."]
[null,null,"When completed, return it with the "]
[null,null,"GAAP Forms Control Sheet."]

{"sheet":"F5aInstr","index":15,"n_rows":38,"n_cols":2,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[null,"STATE OF CONNECTICUT"]
[null,"OFFICE OF THE COMPTROLLER"]
[null,"GAAP REPORTING FORM"]
[null,"CONTRACTUAL RETAINAGES"]
[null," "]
[]
[null,"                   GAAP Form No. 5a"]
[null,"Instructions"]
[]
[null,"For purposes of this form, contractual retainages are defined as amounts owed by the State as of June 30th on "]
[null,"outstanding contracts for which a stated percentage of the contract price has not been paid, pending final "]
[null,"inspection or the lapse of a specified time period, or both."]
[]
[null,"This form applies to any contract outstanding as of June 30th that has a retainage amount greater than or"]
[null,"equal to $300,000."]
[]
[null,"If your agency does not have any contracts to report, please check “form not applicable” on the GAAP Forms "]
[null,"Control Sheet."]
[]
[null,"If your agency has any contracts that meet the above requirements, please complete columns 1-5 of GAAP Form"]
[null,"No. 5a as described below."]
[]
[null,"   1.     Enter required account coding information for each contractual retainage amount (column 3)."]
[]
[null,"   2.     Enter a description of the contract(s)."]
[]
[null,"   3.     Enter the amount of the contractual retainage owed by the State as of June 30th."]
[]
[null,"   4.     Enter the amount of the retainage as of June 30th (column 3) that was paid by your agency on or "]
[null,"           before August 31st."]
[]
[null,"     Note:  For payments to be included in this column, supporting invoices must have receipt dates of "]
[null,"               June or prior months."]
[]
[null,"    5.    Indicate whether or not the contract is funded by a Federal grant."]
[]
["  Please compare last years' amount to the current year amount to review the variance.  If the variance is greater or less than five percent and five million dollars"]
["  provide a brief explanation for the changes on the following form."]

{"sheet":"Form 5a Retainage","index":16,"n_rows":33,"n_cols":10,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["State of Connecticut",null,null,null,null,null,null,"GAAP Form No. 5a"]
["Office of the Comptroller",null,null,null,null,null,null," "]
["GAAP Reporting Form - Contractual Retainages ",null,null,null,"Variance Explanation: ",null,null,null,null," "]
[{"$f":"'Form 1 Cash in Bank'!A4","v":"For the Fiscal Year Ended June 30, 2023"}]
[]
[{"$f":"'Form 1 Cash in Bank'!A6","v":"Note:  Round to whole numbers."},null,null,null,"Total",{"$f":"SUM(F12:F28)","v":0},{"$f":"SUM(G12:G28)","v":0}]
[1,null,null,null,"                        2",3,4,5]
[null,null,null,null,null,null,"Retainages","Contract Funded"]
[null,null,null,null,null,null,"Paid ","by Federal"]
["Fund ","Department","SID","Expenditure",null,"Retainage","Through","Grant ?"]
["#","#","#","Account #","Contract  Description","Amount","August 31st","Yes/No"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,"This form is due on September 1, 2023."]
[null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,"GAAP Forms Control Sheet."]

{"sheet":"Form 7 Instr","index":17,"n_rows":36,"n_cols":1,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP REPORTING FORM"]
["TRUSTEE ACCOUNTS"]
[" "]
["GAAP Form No. 7"]
[]
[]
["Instructions"]
[]
[]
["For purposes of this form, trustee accounts are any account operated in any state educational institution or welfare "]
["or medical agency for the benefit of the employees or students of such institution or agency, including clients' funds"]
["in state hospitals, the revenue of which is derived from the operation of canteens, vending machines, dramatics,"]
["recitals, student activity fees, membership fees, deposits, gifts, donations, bequests, or any other legal source compatible"]
["with the government of such institution or agency."]
[]
["This form applies to any assets and liabilities that need to be reported for trustee accounts."]
[]
["Note:  If your agency has cash balances included on the State's general ledger at year end please do not include those"]
["balances on this form.  Also, exclude any STIF balances from this form."]
[]
["If your agency does not have any trustee accounts to report, please check \"form not applicable\" on the GAAP Forms "]
["Control Sheet."]
[]
["If your agency has any trustee accounts, please complete columns 1-3 of GAAP Form No. 7a as described below."]
[]
["1.  Enter required account coding  only for trustee accounts which are provided by the State.  The account coding that"]
["     is required for FUND and SID should be from where the resources were originally provided (i.e. the general fund)"]
[]
["2.  Enter dollar amount provided by State funds."]
[]
["3.  Enter dollar amount provided by Third Party funds."]
[]
["  Please compare last years' amount to the current year amount to review the variance.  If the variance is greater or less than five percent and five million dollars"]
["  provide a brief explanation for the changes on the following form."]

{"sheet":"Form 7 Trustee","index":18,"n_rows":30,"n_cols":11,"rows_kept":30,"cut":false,"hidden":false,"merged":[[6,0,6,4]]}
["State of Connecticut",null,null,null,null,null,"GAAP Form No. 7"]
["Office of the Comptroller",null,null,null,null,null," "]
["GAAP Reporting Form - Non-Core accounts  with Agency as Trustee",null,null,null,null,"Variance Explanation: ",null,null,null,null," "]
[{"$f":"'Form 1 Cash in Bank'!A4","v":"For the Fiscal Year Ended June 30, 2023"}]
[]
[{"$f":"'Form 1 Cash in Bank'!A6","v":"Note:  Round to whole numbers."},null,null,null,"Net Position",{"$f":"SUM(F11:F12)+SUM(F20:F24)","v":0},{"$f":"SUM(G13:G24)","v":0}]
[1,null,null,null,null,2,3]
[null,null,null,null,"Revenue/","State","Third Party"]
["Account","Fund ","Department","SID","Expenditure","Provided","Provided "]
["Name","#","#","#","Account #","Funds","Funds"]
["Cash-activity",null,null,null,null,null,"x"]
["Cash-residents",null,null,null,null,null,"x"]
["Cash-clients","x","x","x","x","x"]
["Cash-rep payee","x","x","x","x","x"]
["Cash-money mkt","x","x","x","x","x"]
["Cash-donation","x","x","x","x","x"]
["Cash-escrow","x","x","x","x","x"]
["Cash-savings","x","x","x","x","x"]
["Cash-trust","x","x","x","x","x"]
["Cash-other"]
["Receivables","x","x","x","x"]
["Other Assets","x","x","x","x"]
["Liabilities","x","x","x","x"]
[]
["exclude-stif","x","x","x","x","x","x"]
[]
[null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,"This form is due on September 1, 2023."]
[null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,"GAAP Forms Control Sheet."]

{"sheet":"F8_Instr","index":19,"n_rows":30,"n_cols":1,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP REPORTING FORM"]
["OTHER ASSETS"]
[" "]
[]
["                   GAAP Form No. 8"]
[]
["Instructions"]
[]
[]
["For purposes of this form, other assets are defined as any assets that your agency might have had as of "]
["June 30th and that were not reported in the other GAAP forms or additional information."]
[]
["This form does not apply to fixed assets (such as equipment or supplies)."]
[]
["If your agency does not have other assets to report or if the total amount of other assets to be reported in "]
["column 3 is less than $300,000, please check “form not applicable” on GAAP Form Control Sheet."]
[]
["If the total amount of other assets to be reported in column 3 is greater than or equal to $300,000, "]
["please complete columns 1-3 of GAAP Form No. 8 as follows:"]
[]
["1.   Enter required account coding information for each asset amount (column 3)."]
[]
["2.   Enter a description of the asset."]
[]
["3.   Enter the amount of the asset as of June 30th."]
[]
["  Please compare last years' amount to the current year amount to review the variance.  If the variance is greater or less than five percent and five million dollars"]
["  provide a brief explanation for the changes on the following form."]

{"sheet":"Form 8 Oth Assets","index":20,"n_rows":33,"n_cols":10,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["State of Connecticut",null,null,null,null,"GAAP Form No. 8"]
["Office of the Comptroller",null,null,null,null," "]
["GAAP Reporting Form - Other Assets",null,null,null,"Variance Explanation: ",null,null,null,null," "]
[{"$f":"'Form 1 Cash in Bank'!A4","v":"For the Fiscal Year Ended June 30, 2023"}]
[]
[{"$f":"'Form 1 Cash in Bank'!A6","v":"Note:  Round to whole numbers."},null,null,null,"Total",{"$f":"SUM(F11:F27)","v":0}]
[1,null,null,null,2,3]
[]
["Fund","Department","SID","Revenue","Asset "]
["#","#","#","Account #","Description","Amount"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Reminder"]
[null,null,null,null,null,"This form is due on September 1, 2023."]
[null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,"GAAP Forms Control Sheet."]

{"sheet":"F9_Instr","index":21,"n_rows":36,"n_cols":1,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP REPORTING FORM"]
["OTHER LIABILITIES"]
[" "]
[]
["                  GAAP Form No. 9"]
[]
["Instructions"]
[]
["For purposes of this form, other liabilities are defined as any liabilities that your agency might have had as of "]
["June 30th and that were not reported in the other GAAP forms or additional information (ex. Leases should be excluded)."]
[]
["Do not report on this form unpaid vendor invoices as of June 30th which were paid on or before August 30th"]
["through Core-CT, having receipt dates of June or prior months."]
[]
["If your agency does not have other liabilities to report or if the total amount of other liabilities to be reported "]
["in column 3 is less than $300,000, please check “form not applicable” on GAAP Form Control Sheet."]
[]
["If the total amount of other liabilities to be reported in column 3 is greater than or equal to $300,000, please"]
["complete columns 1-4 of GAAP Form No. 9 as follows:"]
[]
["1.   Enter required account coding information for each liability amount (column 3)."]
[]
["2.   Enter a description of the liability."]
[]
["3.   Enter the amount of the liability as of June 30th."]
[]
["4.   Enter the amount of the liability as of June 30th (column 3) that was paid by your agency on or before"]
["      August 31st."]
[]
["Note: For payments to be reported in this column, supporting invoices must have receipt dates of June or"]
["          prior months."]
[]
["  Please compare last years' amount to the current year amount to review the variance.  If the variance is greater or less than five percent and five million dollars"]
["  provide a brief explanation for the changes on the following form."]

{"sheet":"Form 9 Oth Liabilities","index":22,"n_rows":34,"n_cols":8,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["State of Connecticut",null,null,null,null,null,null,"GAAP Form No. 9"]
["Office of the Comptroller",null,null,null,null,null,null," "]
["GAAP Reporting Form - Other Liabilities",null,null,"Variance Explanation: "]
[{"$f":"'Form 1 Cash in Bank'!A4","v":"For the Fiscal Year Ended June 30, 2023"}]
[]
[{"$f":"'Form 1 Cash in Bank'!A6","v":"Note:  Round to whole numbers."},null,null,null,null,"Total",{"$f":"SUM(G11:G29)","v":0},{"$f":"SUM(H11:H29)","v":0}]
[1,null,null,null,null,2,3,4]
[null,null,null,null,null,null,null,"Liability paid"]
["Fund","Department","SID","Expenditure","Account"," Liability Description","Amount","through "]
["#","#","#","#",null,null,null,"August 31st"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,"This form is due on September 1, 2023."]
[null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,"GAAP Forms Control Sheet."]

{"sheet":"Additional_info","index":23,"n_rows":37,"n_cols":4,"rows_kept":37,"cut":false,"hidden":false,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["All agencies are required to report corrections to their compensated absences report using form #7."]
["Agency personnel should check their Email from CoreCT on this subject in the month of August."]
["Due to the nature of their activities, the OSC requires specific State agencies to provide \"additional "]
["financial information\" using GAAP form #7.  If you find your agency listed below, you may use the"]
["worksheets/tabs, in this file, specifically designed for reporting your agency's various \"additional"]
["financial information.\" "]
[null,"Tab color &"]
[null,"Hyperlink",null,"Agency Name"]
[null,"DAS",null,"Department of Administrative Services, Revolving Fund"]
[null,"DAG",null,"Department of Agriculture"]
[null,"DCS",null,"Department of Construction Services"]
[null,"DOC",null,"Department of Corrections, Revolving Fund"]
[null,"DDS",null,"Department of Developmental Services"]
[null,"SDE",null,"Department of Education"]
[null,"DESPP",null,"Department of Emergency Services and Public Protection"]
[null,"DECD",null,"Department of Economic and Community Development"]
[null,"DEEP",null,"Department of Energy and Environmental Protection"]
[null,"DHE",null,"Department of Higher Education"]
[null,"ITD",null,"Department of Information Technology, Revolving fund"]
[null,"DOL",null,"Department of Labor"]
[null,"DMV",null,"Department of Motor Vehicles"]
[null,"DPH",null,"Department of Public Health"]
[null,"DRS",null,"Department of Revenue Services"]
[null,"DSS",null,"Department of Social Services"]
[null,"DOT",null,"Department of Transportation"]
[null,"IRM",null,"Insurance Risk Management"]
[null,"JUD",null,"Judicial Branch"]
[null,"OLM",null,"Office of Legislative Management"]
[null,"OPM",null,"Office of Policy Management"]
[null,"PCA",null,"Probate Court Administration"]
[null,"TRB",null,"Teachers' Retirement Board"]
[null,"TEC",null,"CT Technical High School System"]

{"sheet":"DAS_Instr","index":24,"n_rows":27,"n_cols":1,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF ADMINISTRATIVE SERVICES"]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP closing "]
["package.  This information is due on September 1st.  When completed return it with the GAAP"]
["Forms Control Sheet."]
[]
["1.  Provide the following financial statements for the General Services Revolving Fund (22003)"]
["as of June 30th."]
[]
["                      a.  Statement of Fund Equity."]
["                      b.  Statement of Revenues, Expenses, and Changes in Fund Equity."]
["                      c.  Statement of Cash Flows."]
[]
["2.  Complete attached schedule on analysis of Changes in Capital Assets of the General Services"]
["     Revolving Fund."]
[]
["3.  Complete attached analysis of receivables."]
[]
["4.  Complete attached analysis of equity balance."]
[]
["5.  Complete attached schedule for School Contruction Grants"]

{"sheet":"DAS_CHG_CAPASST","index":25,"n_rows":23,"n_cols":8,"rows_kept":23,"cut":false,"hidden":false,"merged":[[9,0,9,7],[10,0,10,7],[0,0,0,7],[1,0,1,7],[2,0,2,7],[4,0,4,7],[6,0,6,7],[8,0,8,7]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE STATE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF ADMINISTRATIVE SERVICES"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Changes in Capital Assets"]
["General Services Revolving Fund"]
["2023-06-30"]
[]
[null,"Balance",null,null,null,null,null,"Balance"]
[null,"2022-06-30",null,"Additions",null,"Deletions",null,"2023-06-30"]
["Land",0,null,"$",null,"$",null,"$"]
["Buildings",62280]
["Machinery and Equipment",148090949.15000001]
[]
["Less Accumulated Depreciation for:"]
["Buildings",62280]
["Machinery and Equipment",104804045.53999998,null," ",null," ",null," "]
[]
["Total Capital Assets, Net",43286903.610000029,null,"$",null,"$",null,"$"]

{"sheet":"DAS_Due_frm","index":26,"n_rows":40,"n_cols":3,"rows_kept":40,"cut":false,"hidden":false,"merged":[[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,3],[6,0,6,3],[13,0,13,4],[14,0,14,4],[8,0,8,3],[9,0,9,3],[10,0,10,3]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF ADMINISTRATIVE SERVICES"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Receivables "]
["General Services Revolving Fund"]
["2023-06-30"]
[]
[]
["General Services"]
["Revolving fund"]
[]
[null,"State agencies"]
[]
[null,"Nonstate customers"]
[]
[null,"Total receivables","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Instructions"]
["1.  Enter the portion of receivables that is owed by Sate agencies and the"]
["     portion that is owed by nonstate customers, if any."]
["2.  Total receivable should agree with amount reported in financial statements."]

{"sheet":"DAS_Equity","index":27,"n_rows":36,"n_cols":2,"rows_kept":36,"cut":false,"hidden":false,"merged":[[8,0,8,4],[9,0,9,4],[10,0,10,4],[0,0,0,4],[1,0,1,4],[2,0,2,4],[4,0,4,4],[6,0,6,4]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE STATE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF ADMINISTRATIVE SERVICES"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Changes in Equity Balance"]
["General Services Revolving Fund"]
["2023-06-30"]
[]
[]
[]
[]
["Equity Balance, 6-30-2022",33418218.419999998]
["2023 Income (Loss)"]
["Adjustments (Note a) (Describe)"]
[]
[]
[]
["Equity Balances, 6-30-2023","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes"]
["a. Fund equity should be adjusted only to correct errors reported in"]
["    financial statements of prior fiscal years."]
["b. Equity balance at 6-30-2023 should agree with the amount reported on "]
["     the balance sheet."]

{"sheet":"DAS_School","index":28,"n_rows":36,"n_cols":1,"rows_kept":36,"cut":false,"hidden":false,"merged":[[9,0,9,4],[10,0,10,4],[0,0,0,4],[1,0,1,4],[2,0,2,4],[4,0,4,4],[6,0,6,4],[8,0,8,4]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE STATE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF ADMINISTRATIVE SERVICES"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["School Construction Grant Payments"]
[]
["2023-06-30"]
[]
[]
[]
[]
[]
["Progress Payments pursuant to C.G.S. 10-287i"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes"]
["a. Fund equity should be adjusted only to correct errors reported in"]
["    financial statements of prior fiscal years."]
["b. Equity balance at 6-30-2023 should agree with the amount reported on "]
["     the balance sheet."]

{"sheet":"DAG_Instr","index":29,"n_rows":16,"n_cols":2,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it "]
["with the GAAP Forms Control Sheet."]
[]
[]
["1."," Complete the attached schedule on operating indicators."]

{"sheet":"DAG_OI","index":30,"n_rows":32,"n_cols":9,"rows_kept":32,"cut":false,"hidden":false,"merged":[[11,0,11,6]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Operating Indicators Schedule"]
[]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Number of CT farmers participating in the farmers' market"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Instructions: For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note:  Operating indicators represent information about the types of services your agency provides; "]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"DOC_Instr","index":31,"n_rows":28,"n_cols":3,"rows_kept":28,"cut":false,"hidden":false,"merged":[[6,0,6,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE STATE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF CORRECTIONS"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it"]
["with the GAAP Forms Control Sheet."]
[]
[]
["1.","Provide the following financial statements for the Correctional Industries and Commissary"]
[null,"Funds as of June 30th."]
[null,"a.","Statement of Fund Equity."]
[null,"b.","Statement of Revenues, Expenses, and Changes in Fund Equity."]
[null,"c.","Statement of Cash Flows."]
[]
["2.","Complete attached schedule on analysis of changes in capital assets of the Correctional"]
[null,"Industries and Commissary Funds. "]
[]
["3.","Complete attached analysis of receivables."]
[]
["4.","Complete attached analysis of equity balance."]
[]
["5.","Complete attached schedule on operating indicators."]

{"sheet":"DOC_cf_assts","index":32,"n_rows":20,"n_cols":8,"rows_kept":20,"cut":false,"hidden":false,"merged":[[6,0,6,7],[8,0,8,7],[9,0,9,7],[10,0,10,7],[0,0,0,7],[1,0,1,7],[2,0,2,7],[4,0,4,7]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE STATE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF CORRECTIONS"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Changes in Capital Assets"]
["Commissary Fund"]
["2023-06-30"]
[]
[null,"Balance",null,null,null,null,null,"Balance"]
[null,"2022-06-30",null,"Additions",null,"Deletions",null,"2023-06-30"]
["Machinery and Equipment",5876969.4800000004,null,"$",null,"$",null,"$"]
[]
["Less Accumulated Depreciation for:"]
["Machinery and Equipment",5305199.6899999995,null," ",null," ",null," "]
[]
["Total Capital Assets, Net",571770,null,"$",null,"$",null,"$"]

{"sheet":"DOC_ci_assts","index":33,"n_rows":20,"n_cols":8,"rows_kept":20,"cut":false,"hidden":false,"merged":[[6,0,6,7],[8,0,8,7],[9,0,9,7],[10,0,10,7],[0,0,0,7],[1,0,1,7],[2,0,2,7],[4,0,4,7]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE STATE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF CORRECTIONS"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Changes in Capital Assets"]
["Correctional Industries Fund"]
["2023-06-30"]
[]
[null,"Balance",null,null,null,null,null,"Balance"]
[null,"2022-06-30",null,"Additions",null,"Deletions",null,"2023-06-30"]
["Machinery and Equipment",7231394.3300000001,null,"$",null,"$",null,"$"]
[]
["Less Accumulated Depreciation for:"]
["Machinery and Equipment",7181364,null," ",null," ",null," "]
[]
["Total Capital Assets, Net",50030.330000000075,null,"$",null,"$",null,"$"]

{"sheet":"DOC_AR","index":34,"n_rows":34,"n_cols":4,"rows_kept":34,"cut":false,"hidden":false,"merged":[[6,0,6,3],[8,0,8,3],[9,0,9,3],[10,0,10,3],[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,3]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF CORRECTIONS"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Receivables "]
["Correctional Industries and Commissary Funds"]
["2023-06-30"]
[]
[]
[null,"Correctional",null,"Commissary"]
[null,"Industries fund",null,"fund"]
[]
[]
["State agencies"]
[]
["Nonstate customers"]
[]
[null," ",null," "]
[]
["Total receivables","$",null,"$"]
[]
[]
[]
[]
[]
["Instructions"]
["1.  Enter the portion of receivables that is owed by Sate agencies and the"]
["     portion that is owed by nonstate customers, if any."]
[]
["2.  Total receivable should agree with amount reported in financial statements."]

{"sheet":"DOC_eqty","index":35,"n_rows":34,"n_cols":4,"rows_kept":34,"cut":false,"hidden":false,"merged":[[6,0,6,3],[8,0,8,3],[9,0,9,3],[10,0,10,3],[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,3]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF CORRECTIONS"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Changes in Equity Balance"]
["Correctional Industries and Commissary Funds"]
["2023-06-30"]
[]
[]
[null,"Correctional",null,"Commissary"]
[null,"Industries fund",null,"fund"]
[]
["Equity Balance, 6-30-22",10418577,null,6916213.8499999996]
["2023 Income (Loss)"]
["Adjustments (Note a) (Describe):"]
[]
[]
[null," ",null," "]
[]
["Equity Balance, 6-30-23","$",null,"$"]
[]
[]
[]
[]
[]
["Notes:"]
["a.   Fund equity should be adjusted only to correct errors reported in financial statements of"]
["      prior fiscal years."]
[]
["b.   Equity balance at 6-30-23 should agree with the amount reported on the balance sheet."]

{"sheet":"DOC_OI","index":36,"n_rows":32,"n_cols":9,"rows_kept":32,"cut":false,"hidden":false,"merged":[[11,0,11,6],[7,0,7,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF CORRECTIONS"]
[]
[]
["Operating Indicators Schedule"]
[]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Number of inmates incarcerated"]
[]
["Amount of daily inmate expenditures"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Instructions: For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note:  Operating indicators represent information about the types of services your agency provides; "]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"DDS_Instr","index":37,"n_rows":16,"n_cols":2,"rows_kept":16,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF DEVELOPMENTAL SERVICES"]
[]
["ADDITIONAL FINANCIAL INFORMATION "]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it with"]
["the GAAP Forms Control Sheet."]
[]
[]
[]
["1."," Complete the attached schedule on operating indicators."]

{"sheet":"DDS_OI","index":38,"n_rows":26,"n_cols":9,"rows_kept":26,"cut":false,"hidden":false,"merged":[[10,0,10,6],[7,0,7,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF DEVELOPMENTAL SERVICES"]
[]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Number of qualified providers"]
[]
["Number of individuals served ( all programs)"]
[]
[]
[]
[]
[]
["Instructions:"]
["For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note: "]
["Operating indicators represent information about the types of services your agency provides; they"]
["should indicate the demand for or the volume of your agency's services."]

{"sheet":"SDE_Instr","index":39,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF EDUCATION"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through "]
["the GAAP Closing Package.  This information is due on September 1st. When"]
["completed return it with the GAAP Forms Control Sheet.  "]
[]
[]
["1."," Complete the attached schedule on accrued teacher salaries. "]

{"sheet":"SDE_sal","index":40,"n_rows":28,"n_cols":2,"rows_kept":28,"cut":false,"hidden":false,"merged":[[6,0,6,9],[7,0,7,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF EDUCATION"]
[]
["Accrued Teacher Salaries"]
["2023-06-30"]
[]
["The Department of Education employs teachers who work only during the school year (September"]
["June) and who are paid over a 12-month period. Accordingly, salaries paid to these teachers in"]
["July and August for work performed during the prior school year represent a liability of the State"]
["as of June 30th."]
[]
["Instructions:"]
["1.  Enter total amount of teacher gross salaries for the following payroll period ending dates."]
["1)","June 29 (paid on July 14)"]
[]
["2)","July 13 (paid on July 28)"]
[]
["3)","July 27 (paid on August 11)"]
[]
["4)","August 10 (paid on August 25)"]
[]
["2.  For each payroll listed in \"1\", enter total amount of teacher gross salaries by fund"]
["     number."]
[]
["3.  For General fund (11000) salaries, enter total salary amount by SID Number."]

{"sheet":"DEEP_Instr","index":41,"n_rows":20,"n_cols":2,"rows_kept":20,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION"]
[]
["ADDITIONAL FINANCIAL INFORMATION "]
[]
[]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it "]
["with the GAAP Forms Control Sheet. "]
[]
["1."," Complete the attached form on the liability for pollution remediation."]
[]
["2."," Complete the attached schedule on assets of the Trust funds."]
[]
["3."," Complete the attached schedule on operating indicators."]

{"sheet":"DEEP_OI","index":42,"n_rows":25,"n_cols":3,"rows_kept":25,"cut":false,"hidden":false,"merged":[[6,0,6,2],[0,0,0,2],[1,0,1,2],[2,0,2,2],[4,0,4,2]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION"]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,2022]
[]
["Average annual tons of nitrogen discharged to long island sound."]
[]
["Percentage of attainment of acquiring 320,957 acres of State dedicated open space."]
[]
[]
[]
[]
[]
[]
["Instructions:   For the operating indicators listed above, enter applicable information for"]
["fiscal year 2022."]
[]
["Note:  Operating indicators represent information about the types of services your agency"]
["provides; they should indicate the demand for or the volume of your agency's services."]

{"sheet":"DEEP_landfill","index":43,"n_rows":77,"n_cols":15,"rows_kept":77,"cut":false,"hidden":false,"merged":[[4,0,4,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[6,0,6,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF ENVIRONMENTAL PROTECTION"]
[]
["Landfill Closure and Postclosure Care"]
[]
[]
["GASB Statement No.18, Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care"]
["Cost, applies to closure and postclosure care costs that are paid near or after the date a landfill stops"]
["accepting waste.  The State recognizes landfill expenditures and related general fund liabilities using "]
["the modified accrual basis of accounting.  DEEP estimates the State’s landfill liability for closure and"]
["postclosure costs based on landfill capacity.  "]
[]
["Increases or decreases in such estimates are reported as additions or reductions in this line item of "]
["the State’s long-term liabilities.  The liability for these estimated costs is reduced when the costs are"]
["actually paid.  Actual costs may be higher than estimated due to inflation or changes in permitted"]
["capacity, technology or regulation.  "]
[]
["Public Act 13-247 and section 99 of Public Act 13-184 required the Materials Innovation and Recycling"]
["Authority  (formally known as the Connecticut Resources Recovery Authority) to transfer both $31.0"]
["million of its reserves to the resources of the General Fund, and the related post closure obligations,"]
["Totaling $35.8 million, resulting from the closure of the authority's landfills located in Hartford, Ellington,"]
["Waterbury, Wallingford and Shelton to the State Department of Energy and Environmental Protection"]
["(DEEP).","Please update the balances of the following landfill obligations as of June 30, 2023."]
[null,"DEEP","as of",null,null,"as of"]
[null,"Landfill","FYE","FY23","FY23","FYE"]
[null,"Liability"," 2022","Increases","Decreases"," 2023"]
[null,"Ellington",1282034.02]
[null,"Hartford",12831932.709999999]
[null,"Shelton",6986703.6899999995]
[null,"Wallingford",5690531.25]
[null,"Waterbury",976467.08000000007," "," "," "]
[null,"Total Obligations",27767668.75]
[]
["Instructions:   "]
["Please explain any decreases other than obligations actually paid."]
["Please explain any increases including updates for engineering estimates performed during the fiscal year."]
[]
[]
[]
[null,null,null,null,null,null,null,"Ellington","Hartford","Shelton","Wallingford","Waterbury","Total"]
[null,null,null,null,null,null,"Table6 Closure and Post closure Care liability-prior Auditor workpapers",3299963,30607751,10128583,4297720,942071,49276088]
[null,null,null,null,null,null,"Closure liability paid by Mira before finalized transfer to State",0,-11919000,0,0,0,-11919000]
[null,null,null,null,null,null,"Postclosure Liability transferred to State/DEEP per Audit 2013",3299963,18688750,10128583,4297720,942072,37357088]
[null,null,null,null,null,null,"FY 2014 increases",0,0,0,0,0,0]
[null,null,null,null,null,null,"FY 2014 decreases",-186682,-907631,-350291,-137154,-24543,-1606301]
[null,null,null,null,null,null,"balance of Liability transferred to DEEP per Audit 2014",3113281,17781119,9778292,4160566,917529,35750787,null,"Transfer of obligations $35.8 M "]
[null,null,null,null,null,null,"Auidit adjustment FYE2015",{"$f":"-131416-281","v":-131697},{"$f":"-130388+881","v":-129507},{"$f":"-240532-292","v":-240824},{"$f":"-61956+434","v":-61522},{"$f":"-1592-529","v":-2121},{"$f":"-565884+213","v":-565671}]
[null,null,null,null,null,null,"Beginning Balance FY2016",2981584,17651612,9537468,4099044,915408,35185116]
[null,null,null,null,null,null,"FY 2016 increases",344869,0,439774,2196800,275821,3257264]
[null,null,null,null,null,null,"FY 2016 decreases",-144511,-8454118,-281452,-45757,-11110,-8936948]
[null,null,null,null,null,null,"DEEP reported ending balance FY2016",3181942,9197494,9695790,6250087,1180119,29505432]
[null,null,null,null,null,null,"DEEP error focusing on cash rather than obligation (APA required)",0,8008265,0,0,0,8008265]
[null,null,null,null,null,null,"CAFR Ending Balance FY2016",3181942,17205759,9695790,6250087,1180119,37513697]
[null,null,null,null,null,null,"FY 2017 increases",0,0,0,0,0,0]
[null,null,null,null,null,null,"FY 2017 decreases",-136019,{"$f":"-694703","v":-694703},-265825,{"$f":"-83385","v":-83385},-36814,-1216746]
[null,null,null,null,null,null,"CAFR Ending Balance FY2017",3045923,16511056,9429965,6166702,1143305,36296951]
[null,null,null,null,null,null,"FY 2018 increases"]
[null,null,null,null,null,null,"FY 2018 decreases",-336878.32,-425831.63,-341358.59,-109313.75,-18924.509999999998,-1232306.8]
[null,null,null,null,null,null,"CAFR Ending Balance FY2018",{"$f":"H59+H60+H61","v":2709044.68},{"$f":"I59+I60+I61","v":16085224.369999999},9088606.4100000001,6057388.25,1124380.49,35064644.200000003]
[null,null,null,null,null,null,"FY 2019 increases",0,0,0,0,0,{"$f":"SUM(H63:L63)","v":0}]
[null,null,null,null,null,null,"FY 2019 decreases",-695343,-485225,-245142,-82263,-21372,{"$f":"SUM(H64:L64)","v":-1529345}]
[null,null,null,null,null,null,"CAFR Ending Balance FY2019",{"$f":"SUM(H62:H64)","v":2013701.6800000002},{"$f":"SUM(I62:I64)","v":15599999.369999999},8843464.4100000001,5975125.25,1103008.49,33535299.200000003]
[null,null,null,null,null,null,"FY 2020 increases",0,0,0,0,0,{"$f":"SUM(H66:L66)","v":0}]
[null,null,null,null,null,null,"FY 2020 decreases",-238474,-754538,-377844,-48893,-12589,{"$f":"SUM(H67:L67)","v":-1432338}]
[null,null,null,null,null,null,"CAFR Ending Balance FY2020",{"$f":"SUM(H65:H67)","v":1775227.6800000002},{"$f":"SUM(I65:I67)","v":14845461.369999999},8465620.4100000001,5926232.25,1090419.49,{"$f":"SUM(M65:M67)+1","v":32102962.200000003}]
[null,null,null,null,null,"                     FY 2021 increases",null,0,0,0,0,0,{"$f":"SUM(H69:L69)","v":0}]
[null,null,null,null,null,"                    FY 2021 decreases",null,-457448.99,-1010684.99,-822437.83,-159773.76000000001,-65449.83,{"$f":"SUM(H70:L70)","v":-2515795.4000000004}]
[null,null,null,null,null,"CAFR Ending Balance FY2021",null,{"$f":"SUM(H68:H70)","v":1317778.6900000002},{"$f":"SUM(I68:I70)","v":13834776.379999999},{"$f":"SUM(J68:J70)","v":7643182.5800000001},5766458.4900000002,1024969.66,29587166.800000004]
[null,null,null,null,null,"                     FY 2022 increases",null,0,0,0,0,0,0]
[null,null,null,null,null,"                    FY 2022 decreases",null,-35744.99,-1002843.3,-656478.48,-75927.990000000005,-48502.09,-1819496.85]
[null,null,null,null,null,"CAFR Ending Balance FY2022",null,{"$f":"SUM(H71:H73)","v":1282033.7000000002},{"$f":"SUM(I71:I73)","v":12831933.079999998},6986704.0999999996,5690530.5,976467.57000000007,{"$f":"SUM(M71:M73)-1","v":27767668.950000003}]
[null,null,null,null,null,"                  FY 2023 increases"]
[null,null,null,null,null,"                 FY 2023 decreases"]
[null,null,null,null,null," "]

{"sheet":"DEEP_Rem","index":44,"n_rows":133,"n_cols":10,"rows_kept":133,"cut":false,"hidden":false,"merged":[[6,0,6,10],[7,0,7,10],[0,0,0,10],[1,0,1,10],[2,0,2,10],[4,0,4,10]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PAKAGE"]
[]
["DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION"]
[]
["Liability for Pollution Remediation"]
["2023-06-30"]
[]
[]
["Governmental Accounting Standards Board Statement No. 49, \"Accounting and Financial Reporting for"]
["Pollution Remediation Obligations\" requires the State to report a liability for its obligation to address the"]
["current or potential detrimental effects of existing pollution by participating in pollution remediation activities."]
["For example, obligations to clean up spills of hazardous wastes or hazardous substances are pollution"]
["remediation obligations."]
[]
["The State's obligation relates to payments made in the performance of some of the following pollution "]
["remediation activities:"]
[]
["a.",null,"Pre-cleanup activities, such as the performance of a site assessment, site investigation, and corrective"]
[null,null,"measures feasibility study, and the design of a remediation plan."]
["b.",null,"Cleanup activities, such as neutralization, containment, or removal and disposal of pollutants, and site "]
[null,null,"restoration."]
["c.",null,"Federal government oversight and enforcement-related activities, such as work performed by an "]
[null,null,"environmental regulatory authority dealing with the site and chargeable to the State."]
["d.",null,"Operation and maintenance of the remedy, including required monitoring of the remediation effort."]
[]
["State's payments for pollution control or prevention, fines, penalties, toxic torts, etc. are not considered to be "]
["related to pollution remediation activities.  "]
[]
["The State should report a liability for pollution remediation if any of the following events occurs: "]
[]
["a.","The State faces a situation of imminent endangerment that leaves it little or no choice but to remediate."]
["b.","The State is in violation of a pollution-related permit or license."]
["c.","The State has been named (or there is evidence that it will be named) by a regulator as a responsible"]
[null,"party or as a potential responsible party for remediation, or as a party responsible for sharing costs."]
["d.","The State is the object of a lawsuit (or there is evidence that it will be the object of a lawsuit) compelling "]
[null,"costs remediation."]
["e.","The State voluntarily commences or obligates itself to commence remediation."]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"(1)"]
[]
["However, the State would not be required to report the liability unless it is measurable (reasonably"]
["estimable). According to Statement No. 49, the liability can be estimated based on a range of future"]
["payments."]
[]
["To help us comply with the requirements of Statement No. 49, please complete items  1-4."]
[]
["1.","Did any of the events that would require the State to report a liability for pollution remediation occur"]
[null,"during the fiscal year?"]
[null,null,"Yes _____  The State should report a liability if it is measurable. Go to item 2."]
[null,null," "]
[null,null,"No______   The State would not report a liability. Go to item 4."]
[]
["2.","Does your agency have the information needed to estimate the amount of the liability for pollution"]
[null,"remediation as of June 30th?"]
[null,null,"Yes____   Go to item 3."]
[]
[null,null," No____    The State will not report the liability until it is measurable."]
[]
["3.","Provide an estimate of the liability for pollution remediation as of June 30, if amount of liability for"]
[null,"each polluted site is greater than or equal to $1,000,000.  The estimate should be based on a"]
[null,"range of future payments, adjusted by the relative chance (probability) of occurrence of different amounts"]
["                                                       ","within the range."]
[null,null,null,null,null,null,null,null,null,"Estimated"]
[null,null,"Range of future payments",null,null,"Probability",null,null,null,"liability"]
[null,null," Highest payment-$         ",null,null,"%",null,null,null,"$"]
[null,null," "]
[null,null," Lowest payment-$        ",null,null,"%",null,null,null,"$"]
[null,null,null,null,null,null,null,"Total",null,"$"]
[null,"Notes:"]
[null,"a.","The estimated liability would be calculated by multiplying the amounts within the range times the"]
[null,null,"probability of their occurrence and totaling those amounts."]
[null,"b.","If the amount of the liability is based on a contractual amount, provide such amount, instead."]
[null,"c.","If the probability of occurrence for amounts within the range can not be determined, assign equal"]
[null,null,"probability of occurrence to amounts within the range."]
[null,"d.","If an amount within the range is considered to be a better estimate than the others, consider such"]
[null,null,"amount in the calculation of the liability."]
[null,"e.","Provide an analysis of the liability calculation for each site (current or prior year). "]
[null,"f.","Estimated recovery amount expected to be collected after fiscal year 2023 should be reported as "]
[null,null,"a reduction of the liability (see item No. 5)."]
[]
[]
[null,null,null,null,null,"(2)"]
[]
[]
[]
["4.","Provide an analysis of changes in the pollution remediation liabilities reported in current and prior "]
[" ","fiscal years as of June 30."]
[null,null,null,"Balance",null,null,null,null,null,"Balance"]
[null,null,null,"2022-06-30",null,"Additions",null,"Deletions",null,"2023-06-30"]
[null,null,"Newhall (Outside CO Boundary)",1482169.84,null,0,null,0,null,0]
[null,null,"Stratford",1546282.8399999999,0,0,0,0,0,0]
[null,null,"Durham",8291346.5399999991,0,0,0,0,0,0]
[null,null,"Tylerville",2004871.6599999997,null,0,0,0,0,0]
[null,null,"Yaworski - landfill",5028537.46,null,0,0,0,0,0]
[null,null,"Yaworski - lagoons",6463673.46,null,0,0,0,0,0]
[" ",null,"Broad Brook mill",1350000,null,0,0,0,0,0]
[]
[null,null,"Total",26166881.800000001,0,0,0,0,0,0]
[]
[]
[null,"a.","Has your agency received or discovered new information that it might require"]
[null,null,"that the prior-year liability estimates should be adjusted? If answer is yes, report the new estimates"]
[null,null,"(see item 3) and report adjustments under the additions or deletions column as appropriate. ."]
[]
[null,"b.","Were pollution remediation payments made for these sites during fiscal year"]
[null,null,"2023?  If answer is yes, report the amount of such payments under the deletions column."]
[]
[null,"c.","Estimated recovery amounts expected to be collected after fiscal year 2023 should be reported as a "]
[null,null,"reduction (deletions column) of the related liability (see item No. 5)."]
[]
["5.","As of June 30, if the State can recover a portion of its estimated pollution remediation costs"]
[null,"from other parties (insurance companies or potential responsible parties),  provide the following"]
[null,"information:"]
[null,"a.","An estimate of the recovery amount(s) as of June 30, if measurable, "]
[]
[null,null,"Note: If the estimate is based on a range of future receipts, use the method described in item"]
[null,null,"No. 3 to calculate the amount of the estimated recovery."]
[]
[null,"b.","Estimated recovery amount that is expected to be collected in fiscal year 2023, if any:",null,null,null,null,null,"$_____________"]
[]
[]
[null,null,"Note: Estimated recovery amount expected to be collected after fiscal year 2023 should be"]
[null,null,"reported as a reduction of the related liability."]
[]
[]
[null,null,null,null,null,"(3)"]

{"sheet":"DEEP_Trusts","index":45,"n_rows":41,"n_cols":2,"rows_kept":41,"cut":false,"hidden":false,"merged":[[9,0,9,3],[10,0,10,3],[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,3],[6,0,6,3],[8,0,8,3]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Trust Funds' Assets"]
[]
["2023-06-30"]
[]
[]
[]
[null,"ASSETS"]
["Cash","$"]
["Investments"]
["Other(describe):"]
[null," "]
[]
["Total ","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Instructions"]
["1.  Provide required information for the following funds: Topsmead Trust Fund,  White Memorial"]
["     Fund, White Memorial Foundation, and White Memorial Foundation Accumulated Income"]
["     Fund."]
["2.  Use of GAAP form No. 8 is permitted."]
["3.  Report Investments at Fair value."]

{"sheet":"DHE_Instr","index":46,"n_rows":16,"n_cols":2,"rows_kept":16,"cut":false,"hidden":false,"merged":[[7,0,7,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[5,0,5,8]]}
[]
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["Financial and Academic Affairs for Higher Education"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it "]
["with the GAAP Forms Control Sheet."]
[]
[]
["1."," Complete the attached schedule on operating indicators."]

{"sheet":"DHE_OI","index":47,"n_rows":24,"n_cols":4,"rows_kept":24,"cut":false,"hidden":false,"merged":[[9,0,9,1],[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,3],[7,0,7,3]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["Financial and Academic Affairs for Higher Education"]
[]
[]
["Operating Indicators Schedule"]
[]
["Operating Indicator",null,null,2022]
[]
["Number of degrees/certificates conferred - total statewide"]
[]
["Number of students enrolled - total statewide"]
[]
[]
[]
[]
["Instructions:"]
[" For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Notes:"]
["Operating indicators represent information about the types of services your agency"]
["provides; they should indicate the demand for or the volume of your agency's services."]

{"sheet":"ITD_Instr","index":48,"n_rows":22,"n_cols":3,"rows_kept":22,"cut":false,"hidden":false,"merged":[[6,0,6,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF INFORMATION TECHNOLOGY"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it with"]
["the GAAP Forms Control Sheet."]
[]
[]
["1.","Provide the following financial statements for the Technical Services Revolving Fund"]
[null,"(22002) as of June 30th."]
[null,"a.","Statement of Fund Equity."]
[null,"b.","Statement of Revenues, Expenses, and Changes in Fund Equity."]
[null,"c.","Statement of Cash Flows."]
[]
["2.","Complete the attached analysis of receivables."]
[]
["3.","Complete attached analysis of equity balance."]

{"sheet":"ITD_AR","index":49,"n_rows":33,"n_cols":4,"rows_kept":33,"cut":false,"hidden":false,"merged":[[9,0,9,3],[6,0,6,3],[8,0,8,4],[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,3]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE STATE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF INFORMATION TECHNOLOGY"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Receivables"]
["2023-06-30"]
[]
[]
[null,null,null,"Technical Services"]
[null,null,null,"Revolving fund"]
[]
["  State agencies"]
[]
["Nonstate customers"]
[]
["Total receivables",null,null,"$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Instructions"]
["1. Enter the portion of receivables that is owed by State agencies and the"]
["     portion that is owed by nonstate customers, if any."]
["2. Total receivable should agree with amount reported in financial statements."]

{"sheet":"ITD_FB","index":50,"n_rows":35,"n_cols":2,"rows_kept":35,"cut":false,"hidden":false,"merged":[[0,0,0,1],[1,0,1,1],[2,0,2,1],[4,0,4,1],[10,0,10,1],[5,0,5,1],[7,0,7,1],[9,0,9,1]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF INFORMATION TECHNOLOGY"]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Changes in Equity Balance"]
[]
["Technical Services Revolving Fund"]
["2023-06-30"]
[]
[]
[]
["Equity Balance, 6-30-22",4790258.4799999995]
["2023 Income (Loss)"]
["Adjustments (note a) (Describe):"]
[]
[]
[]
[]
["Equity Balance, 6-30-23","$"]
[]
[]
[]
[]
[]
[]
[]
["Notes:"]
["a.   Fund equity should be adjusted only to correct errors reported in"]
["      financial statements of prior fiscal years."]
[]
["b.   Equity balance at 6-30-23 should agree with the amount reported on"]
["      the balance sheet."]

{"sheet":"DOL_Instr","index":51,"n_rows":23,"n_cols":2,"rows_kept":23,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["LABOR DEPARTMENT-EMPLOYMENT SECURITY DIVISION"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it with"]
["the GAAP Forms Control Sheet."]
[]
["1.","Submit a copy of the \"Statement of Unemployment Compensation Fund Balances"]
[null,"per General Ledger\" as of June 30th."]
[]
["2.","Complete the attached schedule of receivables for the Unemployment Compensation"]
[null,"Fund as of June 30th."]
[]
["3.","Complete the attached analysis of the Unemployment Compensation benefit bank"]
[null,"account."]
[]
["4.","Complete the attached schedule on operating indicators."]

{"sheet":"DOL_AR","index":52,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":false,"merged":[[6,0,6,5],[7,0,7,5],[0,0,0,5],[1,0,1,5],[2,0,2,5],[4,0,4,5]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["LABOR DEPARTMENT - EMPLOYMENT SECURITY DIVISION"]
[]
["Receivables"]
["2023-06-30"]
[]
["1.  Receivables - Billing Employers"]
[null,"            Account            ",null,null,"Amount"]
[null,"State of Connecticut",null,"    $"]
[null,"Municipal Governments"]
[null,"Non-Profit Organizations"]
[null,"Balance - 6/30/23",null,"    $"]
[null,"    "]
["2.  Receivables - Uncollectible"]
["                ",null,null,null,"%"]
[null,"            Account            ",null,null,"Uncollectible"]
[null,"Billing Employers:"]
[null,"    State of Connecticut"]
[null,"    Municipal Governments"]
[null,"    Non-Profit Organizations"]
[null,"Combine Wage Billing"]
[null,"Employer Contributions"]
[null,"Claimant Benefit Overpayments (UI)"]
[null,"Employer Penalty and Interest"]
[null,"Employer Late Fees"]
[null,"Bond Assessment"]
[]
["Note:"]
["Report percentage of receivable amount that is estimated to be uncollectible as of June 30th."]

{"sheet":"DOL_OI","index":53,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[[9,0,9,6],[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["LABOR DEPARTMENT-EMPLOYMENT SECURITY DIVISION"]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Number of initial unemployment claims"]
[]
["Number of persons registered for employment services"]
[]
[]
[]
[]
[]
[]
[]
[]
["Instructions: "]
["For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note:"]
["Operating indicators represent information about the types of services your agency provides;"]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"DOL_ACCT","index":54,"n_rows":39,"n_cols":4,"rows_kept":39,"cut":false,"hidden":false,"merged":[[6,0,6,3],[7,0,7,3],[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,3]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["LABOR DEPARTMENT - EMPLOYMENT SECURITY DIVISION"]
[]
["Unemployment Compensation Benefit Bank Account"]
["2023-06-30"]
[]
[]
[]
["Book balance 6-30-22 (as reported on GAAP form #1)"]
[null,"Deposits:"]
[null,null,"Drawdowns from U.S. Treasury Trust Fund"]
[]
[null,null,"TRA advances from Federal Government"]
[]
[null,null,"Combined wage billing reimbursements"]
[]
[null,null,"Other (describe):"]
[]
[]
[]
[]
[]
[null,"Withdrawals:"]
[null,null,"Benefit Payments"]
[]
[null,null,"Other (describe):"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null," "]
["Book Balance 6-30-23 (as reported on GAAP form #1)",null,null,"$"]

{"sheet":"DMV_Instr","index":55,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF MOTOR VEHICLES"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it"]
["with the GAAP Forms Control Sheet."]
[]
[]
["1."," Complete the attached schedule on operating indicators."]

{"sheet":"DMV_OI","index":56,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[9,0,9,6],[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF MOTOR VEHICLES"]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Number of registered motor vehicles"]
[]
["Number of licensed drivers"]
[]
[]
[]
[]
[]
["Instructions:"]
["For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note: "]
["Operating indicators represent information about the types of services your agency provides;"]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"DPS_Instr","index":57,"n_rows":17,"n_cols":1,"rows_kept":17,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF EMERGENCY SERVICES AND PUBLIC PROTECTION"]
[]
["ADDITIONAL FINANCIAL INFORMATION "]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it"]
["with the GAAP Forms Control Sheet."]
[]
[]
["1.   Complete the attached schedule on operating indicators."]
[]
["2.   Complete attached grant payables form as of June 30th."]

{"sheet":"DPS_GP_instr","index":58,"n_rows":89,"n_cols":6,"rows_kept":89,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,"STATE OF CONNECTICUT"]
[null,null,null,null,null,"OFFICE OF THE COMPTROLLER"]
[null,null,null,null,null,"GAAP CLOSING PACKAGE"]
[]
[null,null,null,null,null,"ADDITIONAL FINANCIAL INFORMATION"]
[]
[null,null,null,null,null,"GRANT PAYABLES"]
[null,null,null,null,null,"2023-06-30"]
[]
[null,null,null,null,null,"Instructions"]
[]
["For purposes of this form, grant payables are defined as grant (or other financial assistance) amounts"]
["owed by the State (provider) to individuals, private organizations, or other governments (recipients) "]
["as of June 30th."]
[]
["This form applies to grant and other financial assistance programs (except loan programs) that are"]
["fully funded by State monies."]
[]
["According to GAAP, grant payables should be reported when all applicable eligibility"]
["requirements, including time requirements, established by the provider have been met."]
[]
["Eligibility requirements comprise one or more of the following (as applicable):"]
[]
["a.       Required characteristics of recipients -  The recipient has the characteristics specified by the "]
["      provider."]
[]
["b.      Time requirements - The period specified by the provider when grant resources must be spent by"]
["      the recipient."]
[]
["c.       Reimbursements -  The provider stipulates that the recipient cannot qualify for resources without "]
["      first incurring allowable expenditures under the provider’s program."]
[]
["d.      Contingencies -  The provider’s offer of resources is contingent upon a specified action of the"]
["      recipient. For example, the recipient is required to spend its own resources for a specified purpose"]
["      (matching requirement)."]
[]
[null,"Note:  Contingencies should not be confused with purpose restrictions. Purpose restrictions "]
[null,"specify the purpose or purposes for which the grant resources are required to be used. For"]
[null,"example, a requirement that grant resources be used for street and road repairs is a purpose "]
[null,"restriction, not a contingency."]
[]
["Do not report on this form grant amounts due to other agencies."]
[]
[null,null,null,null,null,"(continued)"]
[null,null,null,null,null,"Page 2"]
[]
["If your agency has no grant payables to report or if the total amount of grant payables to be reported "]
["in column 4 is less than $300,000, please write “not applicable” on the form."]
[]
["If the total amount of grant payables to be reported in column 4 is greater than or equal to"]
["$300,000, please complete columns 1-5 of the form as follows:"]
[]
["1.      Enter required account coding information for each grant payable amount (column 4)."]
[]
["      2.   Enter a description of the grant payable owed by the State."]
[]
["3.      Enter the name of the grant recipient."]
[]
["4.      Enter the amount of the grant payable as of June 30th."]
[]
["      Notes:"]
[]
[null,"a. If you are reporting reimbursement-type grants and if all eligibility requirements "]
[null,"    established by the State have been met, enter the amount of allowable expenditures "]
[null,"    incurred by the recipient under the grant program through June 30th which had not been"]
[null,"    reimbursed by the State as of that date."]
[]
[null,"b. If you are reporting other than reimbursement-type grants and if all eligibility "]
[null,"    requirements established by the State have been met, enter the full grant award, less"]
[null,"    any payments made by the State to the grant recipient through June 30th (include"]
[null,"    payments made in prior fiscal years, if reporting on multi-year grants)."]
[]
["·         If the grant program is funded by an annual appropriation of a budgeted fund "]
["       (e.g., General Fund), enter the amount of the annual adjusted appropriation less"]
["       any payments made by the State to the grant recipient through June 30th, and"]
["       less any lapsed appropriation amount. "]
[]
["·         A multi-year grant is one whose award is required to be spent in more than one fiscal year. "]
[]
["·         Grant payables should be reported even if the recipient might not have completed as of year end"]
["       routine reports required by the State (e.g., filing of a progress report or filing of a quarterly"]
["       reimbursement report). "]
[]
["5.      Enter the amount of the grant payable as of June 30th (column 4) that was paid on or before"]
["      August 31, 2023 through Core-CT, if any."]
[]
["      Note:  For payments to be reported in this column, supporting invoices must have receipt"]
["      dates of June or prior months."]
[" "]

{"sheet":"DPS_OI","index":59,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[11,0,11,6],[8,0,8,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF EMERGENCY SERVICES AND PUBLIC PROTECTION"]
[]
[]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Number of background checks - firearms"]
[]
["Number of fingerprint checks for CT Police Departments"]
[]
[]
[]
["Instructions: "]
["For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note:"]
["Operating indicators represent information about the types of services your agency provides;"]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"DPS_GP","index":60,"n_rows":36,"n_cols":8,"rows_kept":36,"cut":false,"hidden":false,"merged":[[27,6,27,7],[28,6,28,7],[29,6,29,7],[3,0,3,7],[4,0,4,7],[5,0,5,7],[6,0,6,7],[26,6,26,7]]}
["Notes:"]
["a.  Read the instructions before completing this form."]
["b.  Round off to whole numbers."]
["State of Connecticut"]
["Office of the Comptroller"]
["Grants Payable"]
["For the Fiscal Year Ended June 30, 2023"]
[null,null,null,null,null,null,null,{"$f":"SUM(H14:H24)","v":0}]
[1,null,null,null,2,3,4,5]
[]
[null,null,null,null,null,null,null,"Grants Payable"]
["Fund ","Department","SID","Expenditure","Grant","Grant","Grants","Paid Through"]
["#","#","#","Account #","Description","Recipient","Payable","2023-08-31"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Total"]
[]
[null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,"This form is due on September 1st."]
[null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,"GAAP Forms Control Sheet."]
[]
[]
[]
[]
[]
[null,null,null,null,"Note: Completed forms should be e-mailed as attachments to:","OSC.ACFRReporting@ct.gov"]

{"sheet":"DPH_Instr","index":61,"n_rows":16,"n_cols":2,"rows_kept":16,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF PUBLIC HEALTH"]
[]
["ADDITIONAL FINANCIAL INFORMATION "]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it with"]
["the GAAP Forms Control Sheet."]
[]
[]
[]
["1."," Complete the attached schedule on operating indicators"]

{"sheet":"DPH_OI","index":62,"n_rows":27,"n_cols":9,"rows_kept":27,"cut":false,"hidden":false,"merged":[[11,0,11,6],[8,0,8,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF PUBLIC HEALTH"]
[]
[]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Number of tuberculosis (TB) cases identified"]
[]
["Number of public health license applications - new"]
[]
["Number of public health license applications - renewal"]
[]
[]
[]
["Instructions:"]
["For the operating indicators listed above, enter applicable information for fiscal year 2021."]
[]
["Note:"]
["Operating indicators represent information about the types of services your agency provides;"]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"DCS_Instr","index":63,"n_rows":17,"n_cols":2,"rows_kept":17,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF CONSTRUCTION SERVICES"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it with"]
["the GAAP Forms Control Sheet."]
[]
["1."," Complete the attached schedule on construction in progress - dollar value of"]
[null," construction work started but not yet completed at June 30th."]
[]
["2."," Complete the attached schedule on operating indicators."]

{"sheet":"DCS_Cip","index":64,"n_rows":29,"n_cols":8,"rows_kept":29,"cut":false,"hidden":false,"merged":[[6,0,6,7],[0,0,0,7],[1,0,1,7],[2,0,2,7],[4,0,4,7]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF CONSTRUCTION SERVICES"]
[]
["SCHEDULE OF CONSTRUCTION IN PROGRESS AS OF JUNE 30, 2023"]
[]
["Construction in progress   June 30, 2022",null,null,null,null,null,"  $",147387815.61000001]
[]
[null,"Additions:  Cost of construction work incurred"]
[null,"                   during the year. "]
[]
[null,null,"  Other (explain):"]
[]
[null,"Deductions:  Cost of projects completed during the year"]
[]
[null,null,"    Other (explain):"]
[]
["                 ",null,null,null,null,"  "]
["Construction in progress   June 30, 2023",null,null,null,null,null,"  $"]
[" "]
["Instructions:"]
["Report the fiscal 2023 changes to Construction-In-Progress - (Governmental funds only) by"]
["updating the above balances as of June 30, 2022 for construction activities in fiscal 2023."]
["Please exclude construction activities pertaining to Higher Education agencies."]
[]
["Note: The balance that was reported by DCS as of FYE 2022 was adjusted by the Auditors of"]
["Public Accounts and accepted by the State Comptroller."]

{"sheet":"DCS_OI","index":65,"n_rows":27,"n_cols":9,"rows_kept":27,"cut":false,"hidden":false,"merged":[[9,0,9,6],[6,0,6,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF CONSTRUCTION SERVICES"]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Construction contract awards"]
[]
["State owned floor space operated by DPW"]
[]
["Square feet of spaced leased."]
[]
[]
[]
[]
[]
["Instructions:"]
["For the operating indicators listed above, enter applicable information for fiscal year 2021."]
[]
["Note: "]
["Operating indicators represent information about the types of services your agency provides; they"]
["should indicate the demand for or the volume of your agency's services."]

{"sheet":"DRS_Trecv","index":66,"n_rows":83,"n_cols":3,"rows_kept":83,"cut":false,"hidden":false,"merged":[[6,0,6,9],[7,0,7,9],[9,0,9,9],[40,0,40,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF REVENUE SERVICES"]
[]
["Tax Receivables and Liabilities"]
["2023-06-30"]
[]
["Instructions"]
[]
["According to GASB Statement No. 33, tax receivables should be recorded as follows:"]
[]
["1.","If the tax is levied on an exchange transaction (e.g., retail sales. wages, etc.), the receivable"]
[null,"should be recorded in the period when the exchange transaction has occurred."]
[]
["2.","If the tax is levied on a nonexchange transaction (e.g., transfer of property by gift or will), the"]
[null,"receivable should be recorded in the period when an enforceable legal claim has arisen."]
[]
["Notes:"]
[]
["a.","In an exchange transaction, each party receives and gives essentially equal value. Conversely, in"]
[null,"a nonexchange transaction, one party gives (or receives) value without receiving (or giving)"]
[null,"equal value in return."]
[]
["b.","Tax revenue should be reported net of estimated uncollectible and refunds amounts."]
[]
["c.","Tax receivables should not be recorded if the amount of taxes is not measurable (reasonably"]
[null,"estimable) or is not likely to be collected."]
[]
["For GAAP reporting purposes, tax receivables will include the following:"]
[]
["1.","Taxes accrued at 6/30/23 according to the General Statutes (statutory accrual), as adjusted."]
[]
["2.","Tax receivables reported in this form."]
[]
[]
[]
[]
[]
["(continued)"]
[" "]
[]
["Tax receivables and liabilities (continued)"]
[]
["Report tax receivables and liabilities as follows:"]
[]
["1."," Enter appropriate fund number."]
[]
["2.","Enter tax types as follows:"]
[]
[null,"General Fund (11000):"]
[null,null,"Personal Income - Withholding"]
[null,null,"Personal Income - Estimates and Final"]
[null,null,"Sales & Use"]
[null,null,"Corporation"]
[null,null,"Pass-through Entity Tax"]
[null,null,"Public Service Corporations"]
[null,null,"Cigarettes and Tobacco"]
[null,null,"Health Provider"]
[null,null,"Real Estate Conveyance"]
[null,null,"Alcoholic Beverages"]
[null,null,"Rents, Fines and Escheats"]
[null,null,"Miscellaneous Taxes"]
[]
[null,"Transportation Fund (12001):"]
[null,null,"Sales & Use"]
[null,null,"Petroleum Companies"]
[null,null,"Motor Fuels Tax"]
[]
["3.","Enter tax receivable amounts at June 30th."]
[]
[null,"Note:  Do not report any amounts already included in the statutory accrual."]
[]
["4.","Enter tax receivable amounts estimated to be uncollectible at June 30th."]
[]
["5.","Enter tax receivable amounts (column 3) that were collected on or prior to August 31, 2023."]
[]
["6.","Enter amounts of tax overpayments received as of June 30th which will be credited against"]
[null,"future taxpayers' returns (deferred tax revenue)."]
[]
["7.","Enter amounts of tax refunds due to taxpayers at June 30th."]
["       "]

{"sheet":"DRS_Instr","index":67,"n_rows":28,"n_cols":2,"rows_kept":28,"cut":false,"hidden":false,"merged":[[7,0,7,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF REVENUE SERVICES"]
[]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
[]
["The information requested below is in addition to the information requested through the GAAP closing"]
["package.  This information is due on September 1.  When completed, return it with the GAAP"]
["Forms Control Sheet."]
[]
["1.","Complete the attached form on 6-30- tax receivables and liabilities."]
[]
["2.","Complete the attached schedule on information needed to adjust the 6-30 statutory accrual."]
[]
["3.","Complete analysis of tax refunds paid by the General and Transportation funds during fiscal"]
[null,"year 2023."]
[]
["4.","Complete the attached schedule of personal income tax filers and liability by income level for"]
[null,"calendar year 2022."]
[]
["5.","Complete the attached schedule on operating indicators."]
[]
["6.","Complete the attached schedule on Tax Abatements"]

{"sheet":"DRS_TrFm","index":68,"n_rows":37,"n_cols":8,"rows_kept":37,"cut":false,"hidden":false,"merged":[[4,0,4,7]]}
["State of Connecticut"]
["Office of the Comptroller"]
["DRS - Tax Receivables and Liabilities"]
["For the Fiscal Year Ended June 30, 2023"]
[]
["Note:  Round to whole numbers.",null,null,{"$f":"SUM(D12:D26)","v":0},{"$f":"SUM(E12:E26)","v":0},0,0,0]
[null,null,2,3,4,5,6,7]
[null,null,null,null,"Tax Receivables","Tax Receivables"]
[null,null,null,"Tax","Estimated","Collected","Deferred ","Tax Refunds"]
["Fund #",null,null,"Receivable","to be ","Through","Tax","Due To "]
[null,null,"Tax Type","Amounts","Uncollectible","2023-08-31","Revenue","Taxpayers"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,"This form is due on September 1st."]
[null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,"GAAP Forms Control Sheet."]
[]
[]
[]
[]
[]
[null,null,"Note: Completed forms should be e-mailed as an attachment to:","OSC.ACFRReporting@ct.gov"]

{"sheet":"DRS_Statu","index":69,"n_rows":36,"n_cols":3,"rows_kept":36,"cut":false,"hidden":false,"merged":[[6,0,6,8],[7,0,7,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF REVENUE SERVICES"]
[]
["Adjustments to the statutory accrual"]
["2023-06-30"]
[]
[]
["For GAAP reporting purposes, tax receivables include taxes accrued under the statutory accrual."]
["However, certain taxes included in the statutory accrual do not comply with the guidance found in "]
["GASB Statement No. 33. Those taxes are income tax withholding and corporation."]
[]
["The following information is needed to adjust the above taxes so that they are in compliance with"]
["the guidance found in GASB Statement No. 33."]
[]
["1.","For income tax withholding included in the 6/30/2023 statutory accrual, enter the portion of those"]
[null,"taxes which represents taxes withheld in June or prior months."]
[]
[null,"$   "]
[]
[null,"Note: For GAAP reporting purposes, income tax withholdings should only include taxes withheld"]
[null,"by employers in June or prior months."]
[]
["2.","For corporation taxes included in the 6/30/2023 statutory accrual, enter the portion of those taxes"]
[null,"which represents quarterly payments due on June 15th or prior months and additional payments"]
[null,"from tax return settlements. "]
[]
[null,"$"]
["                          "]
[null,"Note: For GAAP reporting purposes, corporation taxes should only include: "]
[" "]
[null,"a.","Quarterly payments which were due on June 15th or prior months."]
[]
[null,"b.","Additional payments from tax return settlements."]

{"sheet":"DRS_Rfds","index":70,"n_rows":40,"n_cols":8,"rows_kept":40,"cut":false,"hidden":false,"merged":[[6,0,6,5],[0,0,0,5],[1,0,1,5],[2,0,2,5],[4,0,4,5]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF REVENUE SERVICES"]
[]
["Analysis of Tax Refunds Paid During Fiscal Year 2023"]
[]
[]
[null,null,"General",null,"Transportation"]
["Tax Type",null,"Fund",null,"Fund"]
["Sales and Use","$",null,"$"]
["Personal Income"]
["Corporation"]
["Gasoline and Motor Fuels"]
["Other",null,null,null,null,null,null,"                "]
["Total Tax Refunds","$",null,"$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Note:"]
["Total tax refunds should agree with amounts reported in modified accrual ledger (accounts 46000's)."]

{"sheet":"DRS_TLiab","index":71,"n_rows":36,"n_cols":5,"rows_kept":36,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[16,1,16,4],[16,6,16,8],[0,0,0,7],[1,0,1,7],[2,0,2,7],[4,0,4,7],[6,0,6,7],[14,0,14,7],[15,0,15,6]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE STATE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF REVENUE SERVICES"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Analysis of Personal Income Tax Liability"]
["For Statistical Reporting for CAFR Year Ending June 30, 2023"]
[]
[]
[]
[]
["Personal Income Tax Filers and Liability by Income Level,"]
["(Expressed in Thousands)"]
[null,"Calendar Year 2022"]
[null,null,null,"Personal"]
[null,"Number","Percentage","Income Tax","Percentage"]
["Income Level","of Filers","of Total","Liability","of Total"]
["$50,000 and under",0,0,0,0]
["$50,001 -$100,000",0,0,0,0]
["$100,001-$200,000",0,0,0,0]
["$200,001-$500,000",0,0,0,0]
["$500,001-$2,000,000",0,0,0,0]
["$2,000,000 and up",0,0,0,0]
["Total",{"$f":"SUM(B21:B26)","v":0}," ",{"$f":"SUM(D21:D26)","v":0}," "]
[]
[]
[]
[]
[]
["NOTE:  Due to confidentiality issues, the names of the ten largest taxpayers are not available."]
["The categories presented are intended to provide alternative information regarding the sources of"]
["the State's tax revenue.  Calendar year 2022 is the most recent year for which the data is available."]
["Source: The Department of Revenue Services."]

{"sheet":"DRS_OI","index":72,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[9,0,9,6],[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF REVENUE SERVICES"]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Percentage of personal income tax returns filed electronically"]
[]
["Revenue collected per $1 of agency expense"]
[]
[]
[]
[]
[]
["Instructions:"]
["For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note: "]
["Operating indicators represent information about the types of services your agency provides; they"]
["should indicate the demand for or the volume of your agency's services."]

{"sheet":"DRS_TA","index":73,"n_rows":51,"n_cols":4,"rows_kept":51,"cut":false,"hidden":false,"merged":[[8,0,8,3],[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,3],[6,0,6,3]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF REVENUE SERVICES"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Tax Abatements"]
[]
[]
["Tax abatement information is due on September 1st. When completed, return it with the GAAP"]
["Forms Control Sheet having checked the box for Form #7."]
[]
[]
["GASB Statement No.77 -Tax Abatement Disclosures is to provide financial statement users with essential "]
["information about the nature and magnitude of the reduction of tax revenues through tax abatement"]
["programs in order to better assess (a) whether current-year revenues were sufficient to pay for current-"]
["year service, (b) compliance with finance-related legal or contractual requirements, (c) where a "]
["government’s financial resources come from and how it uses them, and (d) financial position and "]
["condition and how they have changed over time. "]
[]
["For purposes of GASB statement No. 77 a tax abatement is defined as a reduction in tax revenues that results"]
["from an agreement between one or more governments and an individual or entity in which (a) one or more"]
["governments promise to forgo tax revenues to which they are otherwise entitled and (b) the individual or"]
["entity promises to take a specific action after the agreement has been entered into that contributes to"]
["economic development or otherwise benefits the governments or the citizens of those governments."]
[]
["Please provide Tax Abatement information for the following programs:"]
[]
["(1)","(2)",null,"(3)"]
[null,"Taxes Being Abated"]
["Tax Abatement Program                       ","as of effective date",null,"Amount of Tax Abated"]
["The CT Neighborhood Assistance Act Credit Program"]
["     Corporation"]
["     Cable Satellite and Video"]
["     Insurance Companies"]
["     Utility Companies"]
["Digital Animation "]
["Film Production "]
["Film Production Infrastructure "]
["Insurance Reinvestment"]
["Second Insurance Reinvestment"]
["Manufacturing Facility Credit "]
["Enterprise Zone For Qualifying Corporations"]
["Urban Industrial Reinvestment"]
["Historic Homes Rehabilitation"]
["Historic Structures Rehabilitation "]
["Historic Preservation"]
["Historic Rehabilitation "]
["Research Development "]

{"sheet":"DSS_Instr","index":74,"n_rows":25,"n_cols":2,"rows_kept":25,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF SOCIAL SERVICES"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st.  When completed, return it"]
["with the GAAP Forms Control Sheet. "]
[]
["1.","Complete the attached forms on other liabilities. "]
[]
["2.","Complete the attached form on the Supplemental Nutrition Assistance program"]
[null,"(SNAP)."]
[]
["3.","Provide an analysis of the benefit checking account as of June 30th."]
[]
["4.","Report on GAAP Form No.1, bank accounts held by vendor administering the "]
[null,"housing subsidy programs."]
[]
["5.","Complete attached schedule on operating indicators."]

{"sheet":"DSS_Oliab","index":75,"n_rows":81,"n_cols":2,"rows_kept":81,"cut":false,"hidden":false,"merged":[[6,0,6,9],[8,0,8,9],[41,0,41,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF SOCIAL SERVICES"]
[]
["Other Liabilities"]
[]
["Instructions"]
[]
["For purposes of these forms, other liabilities are defined as amounts owed by the State to individuals,"]
["private organizations, or to other governments at June 30th under various health and assistance"]
["programs administered by the Department of Social Services.  These amounts owed by the State are"]
["for."]
[]
["1.","Medicaid payments due to non governmental providers at June 30th."]
[]
["2.","Reimbursements for General Assistance due to towns at June 30th."]
[]
["3.","Medicaid matching funds due to the Federal government at June 30th."]
[]
["4.","Portions of receivables reported in GAAP Form No. 2 which are due to the federal government   "]
[null,"at June 30th"]
[]
["5.","Other claims due to individuals, private organizations, or to other governments at June 30th."]
[]
["Please list all of the above liabilities on attached forms as follows:"]
[]
[null,"Other Liabilities -  Individuals or Private Organizations "]
[]
["1.","Enter the required account coding information for each liability amount (column 3) and for"]
[null,"federal grant revenue (column 5), if applicable. "]
[]
["2.","Enter a description of the amount owed to individuals or private organizations at June 30th."]
[]
["3.","Enter the amount of the liability at June 30th."]
[]
["4.","Indicate whether or not the liability is funded by a Federal grant."]
[]
["5.","Enter the amount of the liability (column 3) which is reimbursable under the Federal grant."]
[]
["   (continued)"]
[]
[]
["GAAP INFORMATION REQUIREMENTS (continued)"]
[]
[null,"Other Liabilities - Other Governments "]
[]
["1.","Enter required account coding information for each liability amount (column 4). See Note."]
[]
["2.","Enter the name of the claimant government."]
[]
["3.","Enter a description of the amount owed to the other government at June 30th."]
[]
["4.","Enter the amount of the liability at June 30th."]
[]
["5.","Indicate whether the liability is related to a receivable reported on GAAP Form No. 2."]
[]
[]
[]
[null,"Note: "]
[null,"When the State is liable for a refund of Federal grant money, the refund should be reported as a "]
[null,"liability of the fund that received the Federal grant, i.e. in most cases that fund would be the "]
[null,"Federal Restricted Grants and Accounts fund (12060). "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[" "]
[" "]
[" "]

{"sheet":"DSS_OLPI","index":76,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
["Notes:"]
["a.  Read the instructions before completing this form."]
["b.  Round off to whole numbers."]
["State of Connecticut"]
["Office of the Comptroller"]
["Other Liabilities -  Individuals or Private Organizations"]
["Department of Social Services"]
["For the Fiscal Year Ended June 30, 2023"]
[]
[1,null,null,null,null,null,2,null,3,4,5]
[null,null,null,"Expenditure","Revenue",null,null,null,null,"Funded by","Amount"]
[null,null,null,"Account #","Account #",null,null,null,null,"a Federal ","Reimbursable"]
["Fund","Department","SID","for liability","for Federal",null,null,null,"Liability","Grant","under The"]
["#","#","#","Amount","Grant Amount",null,"Liability Description",null,"Amount","Yes/No","Federal Grant"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"Totals"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,null,null,null,null,"This form is due on September 1, 2023."]
[null,null,null,null,null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,null,null,null,null,"GAAP Forms Control Sheet."]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Note: Completed forms should be e-mailed as an attachment to:","OSC.ACFRReporting@ct.gov"]

{"sheet":"DSS_OLOG","index":77,"n_rows":39,"n_cols":8,"rows_kept":39,"cut":false,"hidden":false,"merged":[[29,6,29,7],[31,6,31,7],[32,6,32,7],[30,6,30,7]]}
["Notes:"]
["a.  Read the instructions before completing this form."]
["b.  Round off to whole numbers."]
["State of Connecticut"]
["Office of the Comptroller"]
["Other Liabilities -  Other Governments"]
["Department of Social Services"]
["For the Fiscal Year Ended June 30, 2023"]
[]
[1,null,null,null,2,3,4,5]
[null,null,null,"Expenditure",null,null,null,"Liability related "]
[null,null,null,"Account #",null,null,null,"to Receivable on"]
["Fund","Department","SID","for liability",null,null,"Liability","GAAP Form #2"]
["#","#","#","Amount","Government Name","Liability Description","Amount","Yes/No"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"   "]
[null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,"This form is due on September 1st."]
[null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,"GAAP Forms Control Sheet."]
[]
[]
[]
[]
[]
[null,null,null,null,"Note: Completed forms should be e-mailed as an attachment to:","OSC.ACFRReporting@ct.gov"]

{"sheet":"DSS_Snap","index":78,"n_rows":30,"n_cols":2,"rows_kept":30,"cut":false,"hidden":false,"merged":[[6,0,6,9],[7,0,7,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF SOCIAL SERVICES"]
[]
["SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP)"]
["2023-06-30"]
[]
[]
["According to GASB Statement No. 24, \"Accounting and Financial Reporting for Certain Grants and"]
["Other Financial Assistance,\" the State must make certain disclosures regarding the \"Supplemental"]
["Nutrition Assistance Program\" (formerly known as the food stamps program) in its annual financial"]
["report.  In order for the State to make the required disclosures, please provide the following"]
["information."]
[]
["1.   Enter the amount (dollar value) of food benefits distributed (Note c) to recipients during the fiscal"]
[null,"year ended June 30, 2023 under SNAP.  "]
[]
[null,"$                "]
[]
["Notes:  "]
[]
["a.","SNAP replaced the Food Stamp Program. "]
[]
["b.","This amount must be reported whether the State distributes the food benefits directly or through"]
[null,"agents and whether the food benefits are in paper or electronic form."]
[]
["c.","In an electronic benefit transfer system, distribution takes place when the recipients use"]
["      the benefits.","the benefits."]

{"sheet":"DSS_OI","index":79,"n_rows":30,"n_cols":9,"rows_kept":30,"cut":false,"hidden":false,"merged":[[9,0,9,6],[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF SOCIAL SERVICES"]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Number of Medicaid eligible clients"]
[]
["Temp family assistance average caseload"]
[]
["Child care number of children served"]
[]
[]
[]
[]
[]
[]
[]
[]
["Instructions: "]
["For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note:"]
["Operating indicators represent information about the types of services your agency provides;"]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"DOT_Instr","index":80,"n_rows":21,"n_cols":2,"rows_kept":21,"cut":false,"hidden":false,"merged":[[6,0,6,10],[0,0,0,10],[1,0,1,10],[2,0,2,10],[4,0,4,10]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF TRANSPORTATION"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
[]
["The information requested below is in addition to the information requested through the GAAP closing"]
["package.  This information is due on September 1st.  When completed, return it with the GAAP"]
["Forms Control Sheet."]
[]
["1.","Complete the attached analysis of changes in infrastructure assets for the fiscal year ended "]
[null,"June 30th."]
[]
["2.","Complete the attached analysis of the changes in construction in progress for railroad cars and "]
[null,"related building for fiscal year ended June 30th."]
[]
["3.","Complete the attached schedule on operating indicators."]

{"sheet":"DOT_IA","index":81,"n_rows":37,"n_cols":12,"rows_kept":37,"cut":false,"hidden":false,"merged":[[6,0,6,11],[7,0,7,11],[0,0,0,11],[1,0,1,11],[2,0,2,11],[4,0,4,11]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF TRANSPORTATION"]
[]
["ANALYSIS OF CHANGES IN INFRASTRUCTURE ASSETS"]
["FOR THE FISCAL YEAR ENDED JUNE 30, 2023"]
[]
[null,null,null,null,null," Balance",null,null,null,null,null," Balance"]
[null,null,null,null,null,"June 30, 2022",null,"Additions",null,"Retirements",null,"June 30, 2023"]
["Infrastructure assets not being depreciated:"]
["   Rights-of-way",null,null,null,"$",1249932690,"$",null,"$",null,"$"]
["   Construction in progress",null,null,null,null,5631755352.420001]
["   Total infrastructure assets not being           "]
["          depreciated",null,null,null,null,6881688042.420001]
["Other infrastructure assets:"]
["   Roads and bridges *",null,null,null,null,16953300364.93]
["   Railways and bridges                                      ",null,null,null,null,2004508510.1600001]
["   Airport landing areas"]
["   Total other infrastructure assets                   ",null,null,null,null,18957808875.09]
["Less:  Accumulated Depreciation for:"]
["   Roads and bridges                                        ",null,null,null,null,12001627463.565773]
["   Railways and bridges                                      ",null,null,null,null,839729062.82732153]
["   Airport landing areas"]
["   Total accumulated depreciation                   ",null,null,null,null,12841356526.393095]
["   Other infrastructure assets-net",null,null,null,null,6116452348.6969032,{"$f":"+G21-G26","v":0},null,{"$f":"+I21-I26","v":0},null,{"$f":"+K21-K26","v":0}]
["Total infrastructure assets-net *    ",null,null,null,"$",12998140391.116905,"$"," ","$"," ","$"," "]
[]
[]
["Notes:"]
["a)","Construction in progress represents the cost of construction projects undertaken (e.g. roads,"]
[null,"bridges, railroads, etc.) but not yet completed at year end."]
[]
["b)","Construction in progress should be reduced when:"]
[null,"1. a project is completed and placed into service or"]
[null,"2. when capitalized construction expenditures on a cancelled project are written off."]

{"sheet":"DOT_CIP","index":82,"n_rows":27,"n_cols":11,"rows_kept":27,"cut":false,"hidden":false,"merged":[[6,0,6,10],[7,0,7,10],[8,0,8,10],[0,0,0,10],[1,0,1,10],[2,0,2,10],[4,0,4,10]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF TRANSPORTATION"]
[]
["ANALYSIS OF CHANGES IN CONSTRUCTION IN PROGRESS-"]
["RAILROAD CARS AND BUILDING"]
["FOR THE FISCAL YEAR ENDED JUNE 30, 2023"]
[]
[]
[null,null,null,null,"Balance",null,null,null,null,null,"Balance"]
[null,null,null,null,"June 30, 2022",null,"Additions",null,"Retirements",null,"June 30, 2023"]
["Construction in progress::"]
["   Railroad cars",null,null,"$",6863399.549999997,"$",null,"$",null,"$"]
["   Building *",null,null,null,372067381.25]
["   Total *",null,null,"$",378930780.80000001,"$",{"$f":"SUM(G15:G16)","v":0},"$",{"$f":"SUM(I15:I16)","v":0},"$",{"$f":"SUM(K15:K16)","v":0}]
[]
[]
[]
["a)","Construction in progress represents the cost of construction projects undertaken but not yet"]
[null,"completed at year end."]
[]
["b)","Construction in progress should be reduced when:"]
[null,"1. a project is completed and placed into service or"]
[null,"2. a project is cancelled."]
[null,"3. reductions should never result in negative capital asset values at year end."]

{"sheet":"DOT_OI","index":83,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[9,0,9,6],[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF TRANSPORTATION"]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Active construction projects"]
[]
["Miles of road resurfaced"]
[]
["Estimated number of persons using roadways"]
[]
[]
[]
["Instructions: "]
["For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note: "]
["Operating indicators represent information about the types of services your agency provides;"]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"IRM_Instr","index":84,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[[6,0,6,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["INSURANCE AND RISK MANAGEMENT BOARD"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st. When completed, return it to"]
["the Comptroller's Office, Accounting Services/Budget Financial Analysis Division, GAAP"]
["Reporting Unit."]
[]
["1.","Complete the attached schedule on other financial information."]

{"sheet":"IRM_Oth","index":85,"n_rows":40,"n_cols":5,"rows_kept":40,"cut":false,"hidden":false,"merged":[[6,0,6,9],[7,0,7,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["INSURANCE AND RISK MANAGEMENT BOARD"]
[]
["OTHER FINANCIAL INFORMATION"]
["2023-06-30"]
[]
[]
["1.","During the year, were there any significant reductions in insurance coverage from "]
[null,"coverage in the prior year? "]
[]
[null,"Yes",null,null,"No"]
[]
[null,"If answer is yes, give a description of the reductions."]
[]
[]
[]
[]
[]
[]
[]
["2.","For each of the past three fiscal years, did settled claims materially exceed"]
[null,"commercial insurance coverage?"]
[]
[null,"Yes",null,null,"No"]
[]
[null,"If answer is yes, give a brief explanation."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["3.","For insurance policies outstanding on June 30, 2023, disclose the highest amount of"]
[null,"deductible or self-insured retention assumed by the State and the type of risk insured."]

{"sheet":"JUD_Instr","index":86,"n_rows":16,"n_cols":1,"rows_kept":16,"cut":false,"hidden":false,"merged":[[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["JUDICIAL DEPARTMENT"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["Closing Package.  This information is due on September 1st. When completed, return it"]
["with the GAAP Forms Control Sheet.  "]
[]
["       1. Complete the attached form on compensated absences. "]
[]
["       2. Complete the attached schedule on operating indicators."]

{"sheet":"JUD_CA","index":87,"n_rows":60,"n_cols":5,"rows_kept":60,"cut":false,"hidden":false,"merged":[[48,0,48,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8],[6,0,6,8],[8,0,8,8],[9,0,9,8],[26,1,26,7]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["JUDICIAL DEPARTMENT"]
[]
["ADDITIONAL FIANANCIAL INFORMATION"]
[]
["Compensated Absences"]
["2023-06-30"]
[]
["According to generally accepted accounting principles (GAAP), compensated absences represent"]
["a liability of the State for additional compensation earned by employees.  This compensation is to be"]
["paid in the future in the form of vacation and sick leave benefits.  Please complete columns 1-5 of"]
["attached form as follows:"]
[]
["1.","Enter the number of the fund from which the employees are paid."]
[]
["2.","For all employees in the fund, enter the total number of earned vacation leave"]
[null,"hours as of June 30th."]
[]
[null,"Note:  For any employee included in this column, the maximum number of earned"]
[null,"vacation leave hours that should be reported is: "]
[null,"a.  If the employee was hired before June 30, 1977, or if the employee is a manager: "]
[null,null,"960 hours (if the employee works 8 hours a day) or "]
[null,null,"840 hours (if the employee works 7 hours a day), "]
[null,"or"]
[null,"b.  If the employee was hired after June 30, 1977: "]
[null,null,"480 hours (if the employee works 8 hours a day) or"]
["          ",null,"420 hours (if the employee works 7 hours a day)."]
[]
["3.","For all employees in the fund who have worked for the State for less than five"]
[null,"years as of June 30th, enter the total number of earned sick leave hours as of"]
[null,"June 30th."]
[]
["4.","For all employees in the fund who have worked for the State for five or more"]
[null,"years as of June 30th, enter the total number of earned sick leave hours as of"]
[null,"June 30th. "]
[]
[null,"Note:  For any employee included in columns 3 or 4, the maximum number of earned"]
[null,"sick leave hours that should be reported is:"]
[]
[null," ","1920 hours (if the employee works 8 hours a day) or"]
[null,null,"1680 hours (if the employee works 7 hours a day). "]
[]
[null,"Employees are entitled to be paid for their earned sick leave hours only at retirement,"]
[null,"limited to ¼ of their accumulated sick leave hours up to a maximum of 60 days."]
[]
["(continued)"]
[" "]
["Compensated Absences",null,null,null,"Page 2"]
[]
["  "]
["5.","Enter the average hourly salary as of June 30th for all employees within your agency"]
[null,"who earn vacation and sick leave hours."]
[]
[null,"Note:  The average hourly salary should be based on employees' regular pay (do not"]
[null,"include overtime or shift differential pay).  Your agency may use the payroll run for the"]
[null,"period ending June 15, 2023 (check date June 30, 2023) to calculate the average hourly"]
[null,"salary."]

{"sheet":"JUD_Fm","index":88,"n_rows":40,"n_cols":5,"rows_kept":40,"cut":false,"hidden":false,"merged":[[3,0,3,5],[4,0,4,5],[5,0,5,5],[6,0,6,5],[35,4,35,6],[34,0,34,2],[36,0,36,2],[30,4,30,6],[31,4,31,6],[32,4,32,6],[33,4,33,6],[36,4,36,6]]}
["Notes:"]
["a.  Read the instructions before completing this form."]
["b.  Round off to whole numbers."]
["State of Connecticut"]
["Office of the Comptroller"]
["Compensated Absences - Judicial Department"]
["For the Fiscal Year Ended June 30, 2023"]
[]
[1,2,3,4,5]
[null,"Number of","Number of Earned","Number of Earned"]
[null,"Earned","Sick Leave Hours","Sick Leave Hours","Average"]
["Fund","Vacation Leave Hours","Employees with Less Than","Employees with \"5\" or More","Hourly Salary"]
["#","All Employees","\"5\" Years of Service"," Years of Service","All Employees"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Reminder"]
[null,null,null,null," This form is due on September 1st."]
[null,null,null,null,"When completed, return it with the"]
[null,null,null,null,"GAAP Forms Control Sheet."]
[]
[]
[]
[]
[]
[null,null,"Note: Completed forms should be e-mailed as an attachment to:","OSC.ACFRReporting@ct.gov"]

{"sheet":"JUD_OI","index":89,"n_rows":26,"n_cols":9,"rows_kept":26,"cut":false,"hidden":false,"merged":[[9,0,9,6],[6,0,6,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["JUDICIAL DEPARTMENT"]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Superior court cases filed"]
[]
["Average number of probationers supervised - adults"]
[]
["Average number of probationers supervised - juveniles"]
[]
[]
[]
[]
["Instructions: "]
["For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note: "]
["Operating indicators represent information about the types of services your agency provides;"]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"OLM_Instr","index":90,"n_rows":18,"n_cols":2,"rows_kept":18,"cut":false,"hidden":false,"merged":[[6,0,6,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["LEGISLATIVE MANAGEMENT"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["Closing Package.  This information is due on September 1st. When completed, return it"]
["with the GAAP Forms Control Sheet.  "]
[]
["1.","Complete the attached schedule on accrued legislators' salaries."]
[]
["2.","Complete the attached form on compensated absences. "]
[]
["3.","Complete the attached schedule on operating indicators."]

{"sheet":"OLM_AS","index":91,"n_rows":41,"n_cols":7,"rows_kept":41,"cut":false,"hidden":false,"merged":[[6,0,6,6],[8,0,8,6],[9,0,9,6],[0,0,0,6],[1,0,1,6],[2,0,2,6],[4,0,4,6]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["LEGISLATIVE MANAGEMENT"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
["Accrued Legislators Salaries "]
["2023-06-30"]
[]
["Accrued legislators salaries are defined as salaries that were earned by some legislators during"]
["the 2020 legislative session and that are paid by the State over a twelve-month period."]
[]
[null,"(1)",null,null,"(2)",null,"(3)"]
[null,"Number of",null,null,"Accrued",null,"SID"]
[null,"State Legislators",null,null,"Legislators Salaries",null,"Number"]
[]
["$",null,null,"$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Instructions:"]
[]
["1.","Enter the number of State legislators who are paid over a twelve-month period."]
[]
["2.","For State legislators included in column 1, enter one half of their total annual"]
[null,"gross salaries earned during the 2023 legislative session by SID Number."]

{"sheet":"OLM_CA","index":92,"n_rows":63,"n_cols":5,"rows_kept":63,"cut":false,"hidden":false,"merged":[[9,0,9,8],[51,0,51,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8],[6,0,6,8],[8,0,8,8],[28,1,28,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["LEGISLATIVE MANAGEMENT"]
[]
["ADDITIONAL FIANANCIAL INFORMATION"]
[]
["Compensated Absences"]
["2023-06-30"]
[]
["According to generally accepted accounting principles (GAAP), compensated absences represent"]
["a liability of the State for additional compensation earned by employees.  This compensation is to be"]
["paid in the future in the form of vacation and sick leave benefits.  Please complete columns 1-5 of"]
["attached form as follows:"]
[]
["1.","Enter the number of the fund from which the employees are paid."]
[]
["2.","For all employees in the fund, enter the total number of earned vacation leave"]
[null,"hours as of June 30th."]
[]
[null,"Note:  For any employee included in this column, the maximum number of earned"]
[null,"vacation leave hours that should be reported is: "]
[]
[null,"a.  If the employee was hired before June 30, 1977, or if the employee is a manager: "]
[null,null,"960 hours (if the employee works 8 hours a day) or "]
[null,null,"840 hours (if the employee works 7 hours a day), "]
[]
[null,"or"]
[]
[null,"b.  If the employee was hired after June 30, 1977: "]
[null,null,"480 hours (if the employee works 8 hours a day) or"]
["          ",null,"420 hours (if the employee works 7 hours a day)."]
[]
["3.","For all employees in the fund who have worked for the State for less than five"]
[null,"years as of June 30th, enter the total number of earned sick leave hours as of"]
[null,"June 30th."]
[]
["4.","For all employees in the fund who have worked for the State for five or more"]
[null,"years as of June 30th, enter the total number of earned sick leave hours as of"]
[null,"June 30th. "]
[]
[null,"Note:  For any employee included in columns 3 or 4, the maximum number of earned"]
[null,"sick leave hours that should be reported is:"]
[]
[null," ","1920 hours (if the employee works 8 hours a day) or"]
[null,null,"1680 hours (if the employee works 7 hours a day). "]
[]
[null,"Employees are entitled to be paid for their earned sick leave hours only at retirement,"]
[null,"limited to ¼ of their accumulated sick leave hours up to a maximum of 60 days."]
[]
["(continued)"]
[" "]
["Compensated Absences",null,null,null,"Page 2"]
[]
["  "]
["5.","Enter the average hourly salary as of June 30th for all employees within your agency"]
[null,"who earn vacation and sick leave hours."]
[]
[null,"Note:  The average hourly salary should be based on employees' regular pay (do not"]
[null,"include overtime or shift differential pay).  Your agency may use the payroll run for the"]
[null,"period ending June 15, 2023 (check date June 30, 2023) to calculate the average hourly"]
[null,"salary."]

{"sheet":"OLM_Fm","index":93,"n_rows":40,"n_cols":5,"rows_kept":40,"cut":false,"hidden":false,"merged":[[3,0,3,5],[4,0,4,5],[5,0,5,5],[6,0,6,5],[35,4,35,6],[34,0,34,2],[36,0,36,2],[30,4,30,6],[31,4,31,6],[32,4,32,6],[33,4,33,6],[36,4,36,6]]}
["Notes:"]
["a.  Read the instructions before completing this form."]
["b.  Round off to whole numbers."]
["State of Connecticut"]
["Office of the Comptroller"]
["Compensated Absences - Legislative Management"]
["For the Fiscal Year Ended June 30, 2023"]
[]
[1,2,3,4,5]
[null,"Number of","Number of Earned","Number of Earned"]
[null,"Earned","Sick Leave Hours","Sick Leave Hours","Average"]
["Fund","Vacation Leave Hours","Employees with Less Than","Employees with \"5\" or More","Hourly Salary"]
["#","All Employees","\"5\" Years of Service"," Years of Service","All Employees"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Reminder"]
[null,null,null,null," This form is due on September 1st."]
[null,null,null,null,"When completed, return it with the"]
[null,null,null,null,"GAAP Forms Control Sheet."]
[]
[]
[]
[]
[]
[null,null,"Note: Completed forms should be e-mailed as an attachment to:","OSC.ACFRReporting@ct.gov"]

{"sheet":"OLM_OI","index":94,"n_rows":22,"n_cols":9,"rows_kept":22,"cut":false,"hidden":false,"merged":[[9,0,9,6],[6,0,6,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["LEGISLATIVE MANAGEMENT"]
[]
["Operating Indicators Schedule"]
[]
[]
["Operating Indicator",null,null,null,null,null,null,null,2022]
[]
["Number of Public and Special Acts"]
[]
["Number of amendments drafted"]
[]
[]
["Instructions:"]
["For the operating indicators listed above, enter applicable information for fiscal year 2022."]
[]
["Note: "]
["Operating indicators represent information about the types of services your agency provides; "]
["they should indicate the demand for or the volume of your agency's services."]

{"sheet":"OPM_Instr","index":95,"n_rows":15,"n_cols":1,"rows_kept":15,"cut":false,"hidden":false,"merged":[[6,0,6,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["OFFICE OF POLICY MANAGEMENT"]
[]
["ADDITIONAL FINANCIAL INFORMATION "]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["Closing Package.  This information is due on September 1st. When completed, return it"]
["with the GAAP Forms Control Sheet.  "]
[]
[]
["            1.   Complete attached grant payables form as of June 30th."]

{"sheet":"OPMGP_Instr","index":96,"n_rows":90,"n_cols":6,"rows_kept":90,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,"STATE OF CONNECTICUT"]
[null,null,null,null,null,"OFFICE OF THE COMPTROLLER"]
[null,null,null,null,null,"GAAP CLOSING PACKAGE"]
[]
[null,null,null,null,null,"ADDITIONAL FINANCIAL INFORMATION"]
[]
[null,null,null,null,null,"GRANT PAYABLES"]
[null,null,null,null,null,"2023-06-30"]
[]
[null,null,null,null,null,"Instructions"]
[]
["For purposes of this form, grant payables are defined as grant (or other financial assistance) amounts"]
["owed by the State (provider) to individuals, private organizations, or other governments (recipients) "]
["as of June 30th."]
[]
["This form applies to grant and other financial assistance programs (except loan programs) that are"]
["fully funded by State monies."]
[]
["According to GAAP, grant payables should be reported when all applicable eligibility"]
["requirements, including time requirements, established by the provider have been met."]
[]
["Eligibility requirements comprise one or more of the following (as applicable):"]
[]
["a.       Required characteristics of recipients -  The recipient has the characteristics specified by the "]
["      provider."]
[]
["b.      Time requirements - The period specified by the provider when grant resources must be spent by"]
["      the recipient."]
[]
["c.       Reimbursements -  The provider stipulates that the recipient cannot qualify for resources without "]
["      first incurring allowable expenditures under the provider’s program."]
[]
["d.      Contingencies -  The provider’s offer of resources is contingent upon a specified action of the"]
["      recipient. For example, the recipient is required to spend its own resources for a specified purpose"]
["      (matching requirement)."]
[]
[null,"Note:  Contingencies should not be confused with purpose restrictions. Purpose restrictions "]
[null,"specify the purpose or purposes for which the grant resources are required to be used. For"]
[null,"example, a requirement that grant resources be used for street and road repairs is a purpose "]
[null,"restriction, not a contingency."]
[]
["Do not report on this form grant amounts due to other agencies."]
[]
[]
[null,null,null,null,null,"(continued)"]
[null,null,null,null,null,"Page 2"]
[]
["If your agency has no grant payables to report or if the total amount of grant payables to be reported "]
["in column 4 is less than  $300,000, please write “not applicable” on the form."]
[]
["If the total amount of grant payables to be reported in column 4 is greater than or equal to"]
["$300,000, please complete columns 1-5 of the form as follows:"]
[]
["1.      Enter required account coding information for each grant payable amount (column 4)."]
[]
["      2.   Enter a description of the grant payable owed by the State."]
[]
["3.      Enter the name of the grant recipient."]
[]
["4.      Enter the amount of the grant payable as of June 30th."]
[]
["      Notes:"]
[]
[null,"a. If you are reporting reimbursement-type grants and if all eligibility requirements "]
[null,"    established by the State have been met, enter the amount of allowable expenditures "]
[null,"    incurred by the recipient under the grant program through June 30th which had not been"]
[null,"    reimbursed by the State as of that date."]
[]
[null,"b. If you are reporting other than reimbursement-type grants and if all eligibility "]
[null,"    requirements established by the State have been met, enter the full grant award, less"]
[null,"    any payments made by the State to the grant recipient through June 30th (include"]
[null,"    payments made in prior fiscal years, if reporting on multi-year grants)."]
[]
["·         If the grant program is funded by an annual appropriation of a budgeted fund "]
["       (e.g., General Fund), enter the amount of the annual adjusted appropriation less"]
["       any payments made by the State to the grant recipient through June 30th, and"]
["       less any lapsed appropriation amount. "]
[]
["·         A multi-year grant is one whose award is required to be spent in more than one fiscal year. "]
[]
["·         Grant payables should be reported even if the recipient might not have completed as of year end"]
["       routine reports required by the State (e.g., filing of a progress report or filing of a quarterly"]
["       reimbursement report). "]
[]
["5.      Enter the amount of the grant payable as of June 30th (column 4) that was paid on or before"]
["      August 31, 2023 through Core-CT, if any."]
[]
["      Note:  For payments to be reported in this column, supporting invoices must have receipt"]
["                 dates of June or prior months."]
[" "]

{"sheet":"OPM_GP","index":97,"n_rows":39,"n_cols":8,"rows_kept":39,"cut":false,"hidden":false,"merged":[[35,0,35,4],[3,0,3,7],[4,0,4,7],[5,0,5,7],[6,0,6,7],[33,0,33,4]]}
["Notes:"]
["a.  Read the instructions before completing this form."]
["b.  Round off to whole numbers."]
["State of Connecticut"]
["Office of the Comptroller"]
["Grants Payable"]
["For the Fiscal Year Ended June 30, 2023"]
[]
[1,null,null,null,2,3,4,5]
[]
[null,null,null,null,null,null,null,"Grants Payable"]
["Fund ","Department","SID","Expenditure","Grant","Grant","Grants","Paid Through"]
["#","#","#","Account #","Description","Recipient","Payable","2023-08-31"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Total"]
[]
[null,null,null,null,null,null,null,"Reminder"]
[null,null,null,null,null,null,null,"This form is due on September 1st."]
[null,null,null,null,null,null,null,"When completed, return it with the "]
[null,null,null,null,null,null,null,"GAAP Forms Control Sheet."]
[]
[]
[]
[]
[]
[null,null,null,null,"Note: Completed forms should be e-mailed as attachments to:","OSC.ACFRReporting@ct.gov"]

{"sheet":"PCA_Instr","index":98,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[[6,0,6,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["PROBATE COURT ADMINISTRATION"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["Closing Package.  This information is due on September 1st. When completed, return it"]
["with the GAAP Forms Control Sheet.  "]
[]
[]
["1."," Complete the attached form on compensated absences. "]

{"sheet":"PCA_CA","index":99,"n_rows":63,"n_cols":5,"rows_kept":63,"cut":false,"hidden":false,"merged":[[8,0,8,8],[51,0,51,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8],[5,0,5,8],[7,0,7,8],[27,1,27,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["PROBATE COURT ADMINISTARTION"]
["ADDITIONAL FIANANCIAL INFORMATION"]
[]
["Compensated Absences"]
["2023-06-30"]
[]
["According to generally accepted accounting principles (GAAP), compensated absences represent"]
["a liability of the State for additional compensation earned by employees.  This compensation is to be"]
["paid in the future in the form of vacation and sick leave benefits.  Please complete columns 1-5 of"]
["attached form as follows:"]
[]
["1.","Enter the number of the fund from which the employees are paid."]
[]
["2.","For all employees in the fund, enter the total number of earned vacation leave"]
[null,"hours as of June 30th."]
[]
[null,"Note:  For any employee included in this column, the maximum number of earned"]
[null,"vacation leave hours that should be reported is: "]
[]
[null,"a.  If the employee was hired before June 30, 1977, or if the employee is a manager: "]
[null,null,"960 hours (if the employee works 8 hours a day) or "]
[null,null,"840 hours (if the employee works 7 hours a day), "]
[]
[null,"or"]
[]
[null,"b.  If the employee was hired after June 30, 1977: "]
[null,null,"480 hours (if the employee works 8 hours a day) or"]
["          ",null,"420 hours (if the employee works 7 hours a day)."]
[]
["3.","For all employees in the fund who have worked for the State for less than five"]
[null,"years as of June 30th, enter the total number of earned sick leave hours as of"]
[null,"June 30th."]
[]
["4.","For all employees in the fund who have worked for the State for five or more"]
[null,"years as of June 30th, enter the total number of earned sick leave hours as of"]
[null,"June 30th. "]
[]
[null,"Note:  For any employee included in columns 3 or 4, the maximum number of earned"]
[null,"sick leave hours that should be reported is:"]
[]
[null," ","1920 hours (if the employee works 8 hours a day) or"]
[null,null,"1680 hours (if the employee works 7 hours a day). "]
[]
[null,"Employees are entitled to be paid for their earned sick leave hours only at retirement,"]
[null,"limited to ¼ of their accumulated sick leave hours up to a maximum of 60 days."]
[]
[]
["(continued)"]
[" "]
["Compensated Absences",null,null,null,"Page 2"]
[]
["  "]
["5.","Enter the average hourly salary as of June 30th for all employees within your agency"]
[null,"who earn vacation and sick leave hours."]
[]
[null,"Note:  The average hourly salary should be based on employees' regular pay (do not"]
[null,"include overtime or shift differential pay).  Your agency may use the payroll run for the"]
[null,"period ending June 15, 2023 (check date June 30, 2023) to calculate the average hourly"]
[null,"salary."]

{"sheet":"PCA_Fm","index":100,"n_rows":40,"n_cols":5,"rows_kept":40,"cut":false,"hidden":false,"merged":[[3,0,3,5],[4,0,4,5],[5,0,5,5],[6,0,6,5],[35,4,35,6],[34,0,34,2],[36,0,36,2],[30,4,30,6],[31,4,31,6],[32,4,32,6],[33,4,33,6],[36,4,36,6]]}
["Notes:"]
["a.  Read the instructions before completing this form."]
["b.  Round off to whole numbers."]
["State of Connecticut"]
["Office of the Comptroller"]
["Compensated Absences - Probate Court Administration"]
["For the Fiscal Year Ended June 30, 2023"]
[]
[1,2,3,4,5]
[null,"Number of","Number of Earned","Number of Earned"]
[null,"Earned","Sick Leave Hours","Sick Leave Hours","Average"]
["Fund","Vacation Leave Hours","Employees with Less Than","Employees with \"5\" or More","Hourly Salary"]
["#","All Employees","\"5\" Years of Service"," Years of Service","All Employees"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"    ","Reminder"]
[null,null,null,null," This form is due on September 1st."]
[null,null,null,null,"When completed, return it with the"]
[null,null,null,null,"GAAP Forms Control Sheet."]
[]
[]
[]
[]
[]
[null,null,"Note: Completed forms should be e-mailed as an attachment to:","OSC.ACFRReporting@ct.gov"]

{"sheet":"TRB_Instr","index":101,"n_rows":24,"n_cols":2,"rows_kept":24,"cut":false,"hidden":false,"merged":[[6,0,6,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["TEACHERS RETIREMENT BOARD"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through the GAAP"]
["closing package.  This information is due on September 1st. When completed, return it"]
["with the GAAP Forms Control Sheet."]
[]
[]
["1.","Complete the attached schedule on cash receipts and disbursements and other assets"]
[null,"and liabilities of the Retirement Benefits Fund."]
[]
["2.","Complete the attached schedule on cash receipts and disbursements and other assets"]
[null,"and liabilities of the Health Insurance Premium Account."]
[]
["3.","Complete the attached schedule for the Deferred Retirement Option Plan \"DROP\"."]
[]
["4.","Submit a copy of the Administrative Report and of the balance sheet for the Health"]
[null,"Insurance fund as of June 30th."]

{"sheet":"TRB_Ret","index":102,"n_rows":52,"n_cols":9,"rows_kept":52,"cut":false,"hidden":false,"merged":[[6,0,6,9],[7,0,7,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["TEACHERS RETIREMENT BOARD"]
[]
["RETIREMENT BENEFITS FUND"]
["FISCAL YEAR ENDED JUNE 30, 2023"]
[]
["Cash Receipts:"]
[null,"Mandatory Active Teacher Contributions (Note 1) ",null,null,null,null,null,null,"$"]
[]
[null,"Personal (voluntary) Pension Contributions (Note 2)",null,null,null,null,null,null,"$"]
[]
[null,"State Contributions to Teachers Pensions",null,null,null,null,null,null,"$"]
[]
[null,"Local Government payments for their participation in "]
[null," the Retirement Incentive Plan (RIP)",null,null,null,null,null,null,"$"]
[]
[null,"Investment income (exclude STIF income) ",null,null,null,null,null,null,"$"]
[]
[null,"STIF income",null,null,null,null,null,null,"$"]
[]
[null,"Other (list):",null,null,null,null,null,null,"$"]
[]
["Cash Disbursements:"]
[null,"Pension Benefit payments and refunds   (Note 2)",null,null,null,null,null,null,"$"]
[]
[null,"Other (list):",null,null,null,null,null,null,"$"]
[]
["Assets/Liabilities:"]
[null,"Mandatory Active Teacher Contributions Receivable as of 6-30",null,null,null,null,null,null,"$"]
[]
[null,"Retirement Incentive Plan Receivable (Note 3) ",null,null,null,null,null,null,"$"]
[]
[null,"Contribution refunds payable as of 6-30 (Note 4)",null,null,null,null,null,null,"$"]
[]
[null,"Due to Health Insurance Account:"]
[" ",null,"Teacher contributions already collected as of June 30th but "]
[null,null,"    not yet transferred ",null,null,null,null,null,"$"]
[]
[null,null,"Health account portion of teacher contributions receivable"]
[null,null,"    as of June 30th",null,null,null,null,null,"$"]
["Notes:"]
[1,"EXCLUDE contributions transferred to health insurance account and exclude local government Retirement "]
[null,"Incentive Plan (RIP) payments"]
[2,"Exclude Health Insurance Premium Fund Payments and Fund Balance"]
[3,"Receivables for amounts due from local governments as of June 30th for their participation in the"]
[null,"RIP.  Ignore when the receivable will be collected"]
[4,"Representing contribution amounts due to inactive teachers (or their beneficiaries) for claims"]
[null,"filed on or before June 30th, but paid after that date (exclude claims for abandoned"]
[null,"contributions)"]

{"sheet":"TRB_HEA","index":103,"n_rows":42,"n_cols":9,"rows_kept":42,"cut":false,"hidden":false,"merged":[[6,0,6,9],[7,0,7,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["TEACHERS RETIREMENT BOARD"]
[]
["HEALTH INSURANCE PREMIUM ACCOUNT "]
["FISCAL YEAR ENDED JUNE 30, 2023"]
[]
[]
["Cash receipts:"]
[null,"Mandatory Active Teachers contributions (Note 1) ",null,null,null,null,null,null,"$"]
[]
[null,"Health Portion of Personal Contributions ",null,null,null,null,null,null,"$"]
[]
[null,"State contributions ",null,null,null,null,null,null,"$"]
[]
[null,"Retiree & Surviving Spouse Contributions (payroll deductions)",null,null,null,null,null,null,"$"]
[]
[null,"STIF Income",null,null,null,null,null,null,"$"]
[]
[null,"Other (list): Credited Interest",null,null,null,null,null,null,"$"]
[]
["Cash disbursements: "]
[null,"Health Benefit payments ",null,null,null,null,null,null,"$"]
[]
[null,"Administrative Fees",null,null,null,null,null,null,"$"]
[]
[null,"State & Local Health Subsidies",null,null,null,null,null,null,"$"]
[]
[null,"Other: (list) consulting",null,null,null,null,null,null,"$"]
[]
["Assets/ Liabilities:"]
[null,"Cash in transit (Note 2) ",null,null,null,null,null,null,"$"]
[]
[null,"Unpaid health claims (Note 3) ",null,null,null,null,null,null,"$"]
["Notes:"]
[1,"Representing contributions transferred from the retirement benefit fund."]
[]
[2,"Representing retiree premium contributions for June deposited in July."]
[]
[3,"Representing health claims incurred in fiscal year 2023 but paid in fiscal year 2024."]

{"sheet":"TRB_DefRet","index":104,"n_rows":22,"n_cols":1,"rows_kept":22,"cut":false,"hidden":false,"merged":[[7,0,7,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9],[6,0,6,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["TEACHERS RETIREMENT BOARD"]
[]
["DEFERRED RETIREMENT OPTION PLAN"]
["FISCAL YEAR ENDED 6-30-2023"]
[]
[]
["According to GASB Statement No. 67 the State must report any Deferred Retirement Option"]
["Plan (DROP).  The DROP plan allows the employee to retire from the pension plan, but "]
["remain fully employed.  During the years they are a DROP participant, the monthly pension amount"]
["is deferred into a DROP account in the participant's name."]
[]
["Per Section 10-183v of the State Statue, a teacher receiving retirement benefits from the system may"]
["be reemployed for up to one full school year by a local board of education, the State Board of Education"]
["or by a constituent unit of the state system of higher education.  This qualifies as a DROP plan."]
[]
[]
[]
["1.  Please provide the balance of the amount held for the deferred retirement option program $____________"]

{"sheet":"TEC_Instr ","index":105,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[4,0,4,8],[6,0,6,8]]}
["STATE OF CONNECTICUT"]
["OFFICE OF THE COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF EDUCATION"]
[]
["ADDITIONAL FINANCIAL INFORMATION"]
[]
[]
["The information requested below is in addition to the information requested through "]
["the GAAP Closing Package.  This information is due on September 1st. When"]
["completed return it with the GAAP Forms Control Sheet.  "]
[]
[]
["1."," Complete the attached schedule on accrued teacher salaries. "]

{"sheet":"TEC_sal ","index":106,"n_rows":48,"n_cols":14,"rows_kept":48,"cut":false,"hidden":false,"merged":[[7,0,7,9],[0,0,0,9],[1,0,1,9],[2,0,2,9],[4,0,4,9],[6,0,6,9]]}
["STATE OF CONNECTICUT"]
["OFFICE OF COMPTROLLER"]
["GAAP CLOSING PACKAGE"]
[]
["DEPARTMENT OF EDUCATION"]
[]
["Accrued Teacher Salaries"]
["2023-06-30"]
[]
["The Department of Education employs teachers who work only during the school year (September"]
["June) and who are paid over a 12-month period. Accordingly, salaries paid to these teachers in"]
["July and August for work performed during the prior school year represent a liability of the State"]
["as of June 30th."]
[]
["Instructions:"]
["1.  Enter total amount of teacher gross salaries for the following payroll period ending dates."]
["1)","June 29 (paid on July 14)"]
[]
["2)","July 13 (paid on July 28)"]
[]
["3)","July 27 (paid on August 11)"]
[]
["4)","August 10 (paid on August 25)"]
[]
["2.  For each payroll listed in \"1\", enter total amount of teacher gross salaries by fund"]
["     number."]
[]
["3.  For General fund (11000) salaries, enter total salary amount by SID Number."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,6]