University of Connecticut General Obligation Bonds 2023 Series A and Refunding Series A slide image

University of Connecticut General Obligation Bonds 2023 Series A and Refunding Series A

The State's Budget Reserve Fund Projected to Remain Full UCONN Allowing for Additional Transfers to Pension Funds In FY 2023, the balance in the Budget Reserve Fund ("BRF") is projected to total $5.2 billion, exceeding the statutory cap of 15% of net General Fund appropriations (1) All amounts in excess of this cap will be applied as transfers to the State's pension funds, similar to FY 2020, 2021 and 2022 ■ The State is projected to end FY 2023 with a $1.3 billion volatility cap amount, which will result in BRF balance of 23.7% of appropriations (1) a ■ $1.9 billion, representing amounts in the BRF in excess of 15% of General Fund appropriations, will be transferred to the pension funds The most recent Office of Policy and Management ("OPM") and Comptroller projected revenue estimates from October 20, 2023 reflect strong General Fund revenues in FY 2024 General Fund Revenues & Expenditures (2) ($ millions) Total Revenues Net Appropriations/ Expenditures FY 2024 October 2023 OPM Estimate $22,586.8 ($ in millions) ($ in millions) $8,000 Budget Reserve Fund Balance (1) TREASURER'S OFFICE STATE OF CONNECTICUT $6,000 $4,107 $1,871 $4,000 $1,618 $62 $2,000 $3,013 $3,112 $3,313 $3,316 $0 2020 2021 2022 2023 ■BRF Statutory 15% Cap (Unaudited) Excess to Pension Funds Historical and Projected General Fund Revenues(3) FY 2022 Actual Results FY 2023 Unaudited Results $25,000 Actual $24,065 $22,823 $22,587 $23,424 $20,000 $21,990 $20,531 $19,650 $19,194 $21,990.9 $22,822.9 $15,000 20,729.6 22,271.8 22,374.7 $10,000 Operating 1,261.3 551.1 212.1 $5,000 Surplus/(Deficit) Volatility Cap $0 3,047.5 1,321.8 683.2 Transfer to BRF 2019 2020 2021 2022 2023 2024 2025 2026 (Unaudited) (proj.) (proj.) (proj.) (1) 333 POS Part II pp. II-14 (2) POS Part II pp. II-22, II-26, II-33 (3) POS Part II pp. II-22, II-33; 2024 from Oct. 2023 OPM Estimate; 2025 and 2026 from May 2023 Consensus Revenue Estimates University of Connecticut | State of Connecticut 14
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