| Volume 197, Page 3 View pdf image (33K) |
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STATE OF MARYLAND COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS INTRODUCTORY SECTION Page(s) Selected State Officials............................................................................................................................................. 7 State Organization Chart........................................................................................................................................................ 8 Certificate of Achievement......................................9 State Comptroller's Letter....................................................................................... 11-22 FINANCIAL SECTION Report of Independent Public Accountants.......................................................................................................... 25—26 GENERAL PURPOSE FINANCIAL STATEMENTS Combined balance sheet — All Fund Types, Account Groups and Discretely Presented Component Units................................................................................................................................................... 30-31 Combined statement of revenues, expenditures, other sources and uses of financial resources and changes in fund balances—All Governmental Fund Types and Expendable Trust Funds..................... 32 Combined statement of revenues, expenses and changes in retamed earnings — Enterprise Funds and Component Unit Proprietary Funds................................................................................................................... 33 Combined statement of changes in plan net assets—Pension Trust Funds.................................................. 34 Combined statement of cash flows — Enterprise Funds and Component Unit Proprietary Funds........... 35 Combined statement of revenues, expenditures and encumbrances, other sources and uses of financial resources, and changes in fund balances — budget and actual — Budgetary General, Special and Federal Funds................................................................................................................................... 36-37 Combming balance sheet—Component Unit Proprietary Funds..................................................................... 38 Combining statement of revenues, expenses and changes in retained earnings — Component Unit Proprietary Funds ................................................................................................................... 39 Combining statement of cash flows—Component Unit Proprietary Funds......—......................................... 40 Statement of current fund revenues, expenditures and other changes — Component Unit Higher Education Funds........................................................................................................ 41 Statement of changes in fund balances — Component Unit Higher Education Funds................................. 42 Notes to general purpose financial statements.................................................................................................... 43-74 REQUIRED SUPPLEMENTARY INFORMATION Required Supplemental Schedule of funding progress for Pension and Retirement System....................... 78 Required Supplemental Schedule of funding progress for Mass Transit Administration Pension Plan..... 79 Required Supplemental Schedule of Employer Contributions for Mass Transit Administration Pension Plan........................................................................................................................................................................... 79 COMBINING FINANCIAL STATEMENTS AND SCHEDULES Special Revenue Funds: Combining balance sheet...................................................................................................................................... 82 Combining statement of revenues, expenditures, other sources and uses of financial resources and changes in fund balances................................................................................................................................. 83 Debt Service Funds: Combining balance sheet......—............................................................................................................................. 84 Combining statement of revenues, expenditures, other sources and uses of financial resources and changes in fund balances ................................................................................................................................ 85 3 |
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| Volume 197, Page 3 View pdf image (33K) |
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