The Notes to the Financial Statements provide a summary

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The Notes to the Financial Statements provide a summary of significant accounting policies and other disclosures required for a fair presentation of the basic financial statements. STATE OF MISSOURI NOTES TO THE FINANCIAL STATEMENTS June 30, 2002 _______________________________________ Index of Notes Link to Notes to the Financial Statements Note 1 - Significant Accounting Policies Note 2 - Reporting Changes and Reclassifications Note 3 - Deposits, Investments and Securities Lending Program Note 4 - Federal Surplus Commodities Inventory Note 5 - Capital Assets Note 6 - Capital Leases Note 7 - Retirement Systems Note 8 - Other Postemployment Benefits Note 9 - Missouri State Public Employees’ Deferred Compensation Plan Note 10 - Changes in Long-Term Liabilities Note 11 - Bonds Payable Note 12 - Defeased Debt Note 13 - Interfund Assets and Liabilities Note 14 - Interfund Transfers Note 15 - Restatements Note 16 - Fund Deficit Note 17 - Residual Equity Transfer Note 18 - Related Party Transactions Note 19 - Commitments Note 20 - Contingencies Note 21 - Joint Ventures Note 22 - Related Organizations Note 23 - Subsequent Events

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