Institutional Federal Compliance Report 2021

Accrued Liabilities—Governmental Activities The following table summarizes accrued liabilities at March 31, 2018 for governmental activities (amounts in millions): 96 • Notes to Basic Financial Statements __________________________________________________________________________

Federal Special Revenue

General Debt Service

Other Funds

Total

Governmental

Governmental Activities

Description

General

Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Fringe benefits . . . . . . . . . . . . . . . . . . . . . . . Medicaid . . . . . . . . . . . . . . . . . . . . . . . . . . . Health programs . . . . . . . . . . . . . . . . . . . . . Public school aid . . . . . . . . . . . . . . . . . . . . . Public welfare . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . Total Governmental Funds . . . . . . . . . . $ Payable to fiduciary funds . . . . . . . . . . . . . . Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .

696 $

39 $

—00000 $ —00000 —00000 —00000 —00000 —00000

95 $

830 15

—00000

11

4

1,408 430

4,303

—00000 —00000 —00000 —00000

5,711 434 573

4

7

566 66

10 566

76 806

6

11

223 322

3,117 $

4,995 $

11 $

8,445 2,769

$

11,214

Payable to Local Governments— Governmental Funds

The following table summarizes amounts payable to local governments at March 31, 2018 for governmental funds (amounts in millions):

Federal Special Revenue

General

Other

Debt

Governmental

Description

General

Service

Funds

Total

Education programs . . . . . . . . . . . . . . . . . . . $ Temporary and disability assistance . . . . . . Local health programs . . . . . . . . . . . . . . . . . Mental hygiene programs . . . . . . . . . . . . . . Criminal justice programs . . . . . . . . . . . . . . Children and family services programs . . . . Local share of tax revenues . . . . . . . . . . . . . Public safety . . . . . . . . . . . . . . . . . . . . . . . . Emergency management . . . . . . . . . . . . . . . Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

1,482 $

21 $

—00000 $ —00000 —00000 —00000 —00000 —00000

3 $

1,506 2,093 1,155

554 621 24 36 283

1,539 534

—00000 —00000 —00000 —00000 —00000 —00000 —00000 —00000

—00000 —00000 —00000 —00000

24 36

283 175

—00000 —00000 —00000

175

1

—00000 —00000 —00000

1

2,603

2,603 464 8,340

129

51

284

3,129 $

4,749 $

175 $

287 $

Accrued Liabilities—Business-Type Activities The following table summarizes current accrued liabil- ities at March 31, 2018 for business-type activities (June 30, 2017 for SUNY and CUNY) (amounts in millions):

Unemployment Insurance

Description

Lottery

Benefit

SUNY

CUNY

Total

Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Fringe benefits . . . . . . . . . . . . . . . . . . . . . . . Employer overpayments . . . . . . . . . . . . . . . Benefits due claimants . . . . . . . . . . . . . . . . . Unclaimed and future prizes . . . . . . . . . . . . Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Long-term accrued liabilities— due within one year . . . . . . . . . . . . . . . . . Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .

—00000 $ —00000 —00000 —00000

—00000 $ —00000

216 $

140 $

356 167 43 588 279 7

78

89

43

—00000 —00000 —00000

—00000 —00000 —00000

7

588

—00000 —00000

—00000

207

72

588 $

50 $

501 $

301

1,440

299

$

1,739