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Investments and Pooled Investments Policy

Authority:

• GASB Codification Sections I50
• GASB Statement 31
• General Statutes 147-69.1 and 147-69.2
• GASB Statement 40

Effective Date:
7/1/05; Revised 7/1/06

References:
See the Chart of Accounts sections: Investments 112AAA and Investments - Non-Current 122AAA.

Policy:
Investments and pooled investments include deposits held by the State Treasurer in certain long-term investment portfolios as well as investments held separately by the State and its component units. Investments are generally reported at fair value. The net increase (decrease) in the fair value of investments is recognized as a component of investment income.