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Table of Contents - Rhode Reports//117... · PDF file 2015. 6. 30. · STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS DEPARTMENT OF ADMINISTRATION Marc A. Leonetti, CPA, State Controller

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Text of Table of Contents - Rhode Reports//117... · PDF file 2015. 6. 30. · STATE OF...

  • Fiscal Year Ended June 30, 2015

    Gina M. Raimondo Governor

    Department of Administration

    Michael DiBiase Director of Administration

    Office of

    Accounts and Control Marc A. Leonetti, CPA

    State Controller

    State of

    Rhode Island

    Comprehensive Annual

    Financial Report

    2015

  • State of Rhode Island and Providence Plantations Comprehensive Annual Financial Report

    Table of Contents Page

    Introductory Section

    Letter of Transmittal ................................................................................................................................. 3 Certificate of Achievement for Excellence in Financial Reporting ....................................................... 8

    Organization Chart ................................................................................................................................... 9 Officials of State Government ................................................................................................................. 10

    Financial Section

    Independent Auditor's Report - Report of the Auditor General ............................................................. 11

    Management’s Discussion and Analysis .................................................................................................... 15

    Basic Financial Statements:

    Government-wide Financial Statements: Statement of Net Position ................................................................................................................................. 37 Statement of Activities ...................................................................................................................................... 38

    Fund Financial Statements:

    Balance Sheet – Governmental Funds ............................................................................................................. 39 Reconciliation of the Balance Sheet of the Governmental Funds

    to the Statement of Net Position .................................................................................................................. 40 Statement of Revenues, Expenditures, and Changes in Fund

    Balances – Governmental Funds ................................................................................................................. 41 Reconciliation of the Statement of Revenues, Expenditures, and Changes in

    Fund Balances of the Governmental Funds to the Statement of Activities ............................................. 42 Statement of Net Position – Proprietary Funds .............................................................................................. 43 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds ................................................................................................................. 44 Statement of Cash Flows – Proprietary Funds ............................................................................................... 45 Statement of Fiduciary Net Position – Fiduciary Funds ................................................................................. 46 Statement of Changes in Fiduciary Net Position – Fiduciary Funds ............................................................ 47 Component Unit Financial Statements:

    Combining Statement of Net Position ............................................................................................................. 48 Combining Statement of Activities .................................................................................................................. 50

    Notes to the Basic Financial Statements ........................................................................................................... 51

    Required Supplementary Information:

    Budgetary Comparison Schedule – General Fund ................................................................................................. 142 Budgetary Comparison Schedule – Intermodal Surface Transportation Fund .................................................... 145 Note to Required Supplementary Information - Budget and Actual………………………………………………… 146 Schedule of State’s Proportionate Share of the Net Pension Liability-Employees’ Retirement System- State Employees- Governmental Activities…………………………………………………………………………...... 148 Schedule of State Contributions-Employees’ Retirement System-State Employees- Governmental Activities……………………………………………………………………………………………………. 149 Schedule of State’s Proportionate Share of the Net Pension Liability-Employees’ Retirement System- State Share-Teachers (Special Funding Situation)…………………………………………………………………… 150 Schedule of State Contributions-Employees’ Retirement System-State Share- Teachers (Special Funding Situation)………………………………………………………………………………….. 151

    1

  • State of Rhode Island and Providence Plantations Comprehensive Annual Financial Report

    Table of Contents Page

    Schedule of Changes in Net Pension Liability and Related Ratios-State Police Retirement Benefits Trust… 153 Schedule of Changes in Net Pension Liability and Related Ratios-Judicial Retirement Benefits Trust……… 154 Schedule of Changes in Net Pension Liability and Related Ratios-RI Judicial Retirement Fund Trust………. 155 Schedule of State Contributions-State Police Retirement Benefits Trust………………………………………….. 156 Schedule of State Contributions-Judicial Retirement Benefits Trust……………………………………………….. 157 Schedule of State Contributions-RI Judicial Retirement Fund Trust………………………………………………… 158 Schedule of Changes in Total Pension Liability-State Police Non-Contributory Retirement Plan…………….. 160 Schedule of Changes in Total Pension Liability-Judicial Non-Contributory Retirement Plan…………………. . 161 Schedule of Funding Progress-Other Postemployment Benefits…………………………………………………. .... 162 Note to Required Supplementary Information-Other Post Employment Benefits ............................................... 163

    Combining Financial Statements:

    Combining Balance Sheet – Nonmajor Governmental Funds ............................................................................... 166 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –

    Nonmajor Governmental Funds ........................................................................................................................... 169 Budgetary Comparison Schedule – R.I. Temporary Disability Insurance Fund .................................................. 172 Combining Statement of Net Position – Internal Service Funds ........................................................................... 174 Combining Statement of Revenues, Expenses, and Changes in

    Net Position – Internal Service Funds .................................................................................................................. 176 Combining Statement of Cash Flows – Internal Service Funds ............................................................................ 178 Combining Statement of Fiduciary Net Position – Pension and Other Employee Benefits Trust Funds ........................................................................................................................... 183 Combining Statement of Changes in Fiduciary Net Position – Pension and Other Employee Benefits Trust Funds ........................................................................................................................... 184

    Combining Statement of Fiduciary Net Position – Pension Trust Funds ............................................................ 185 Combining Statement of Changes in Fiduciary Net Position – Pension Trust Funds ........................................ 186

    Combining Statement of Fiduciary Net Position – Other Employee Benefits Trust Funds ............................... 187 Combining Statement of Changes in Fiduciary Net Position – Other Employee Benefits Trust Funds ........................................................................................................................... 188 Combining Statement of Changes in Fiduciary Assets and Liabilities - Agency Funds .................................... 190 Combining Statement of Net Position – Nonmajor Component Units ................................................................. 191 Combining Statement of Activities – Nonmajor Component Units ....................................................................... 192

    Statistical Section

    Index …

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