Statewide Audit : Financial Audit for the Fiscal Year Ended ... 1991

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B. Restatements for reclassifications.
Increase (Decrease) A B Totals $ 948 $ $ 948 (2,157) (2,157) 17 17 (2,591) 10,312 7,721 310 (161) 149 (436) (10,151) (10,587) 76 - 76 1 .
1 8 - 8 4 - 4 (104) (104) $ (3.924^ S- $ f3.9?4> 23 In addition to the restatenients reflected above, the State changed its accounting policy to include as cash equivalents cash invested in the Short-Term Investment Pool (STIP) and investments with original maturities of three months or less. Amounts were reclassified in
... the fiscal year 1990 memorandum totals to reflect the change to comply with GASB Statement No. 9. These changes do not affect fund balance as previously reported.
4. CASH/CASH EQUIVALEMTS AMD IMVESTMEMTS This footnote details the following balance sheet classifications (in thousands): Cash/Cash Equivalents $ 1,16A,120 Equity in Pooled Investments $ 315,233 Investments $ 2,396,379 Carrying amounts and market values (Bank Balance for Cash Deposits) for the State's cash/cash equivalents and investments are presented in Tables 1 through 7.


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