STATE OF MARYLAND

COMPREHENSIVE ANNUAL FINANCIAL REPORT
TABLE OF CONTENTS

INTRODUCTORY SECTION	Page(s)
Selected State Officiate ...................	7
State Organization Chart....................................................	8
Certificate of AcWevement.................................................	9
State Comptroller's Letter ...................................................................	11-18
FINANCIAL SECTION
Report of Independent Public Accountants ..........................................................................................................	21-22
GENERAL PURPOSE FINANCIAL STATEMENTS
Combined balance sheet — All Fund Types and Account Groups....................................................................	26-27
Combined statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances — All Governmental Fund Types and Expendable Trust Fund.......................	28
Combined statement of revenues, expenses and changes in retained earnings/fund balances —
Enterprise Funds, Pension Trust Funds and Component Unit Proprietary Funds ....................................	29
Combined statement of cash flows — Enterprise Funds and Component Unit Proprietary Funds ...........	30
Combining balance sheet — Component Unit Proprietary Funds.....................................................................	31
Combining statement of revenues, expenses and changes in retained earnings —
Component Unit Proprietary Funds...................................................................................................................	32
Combining statement of cash flows — Component Unit Proprietary Funds..................................................	33
Statement of current fund revenues, expenditures and other changes —
Component Unit Higher Education Fund..........................................................................................................	34
Statement of changes in fund balances — Component Unit Higher Education Fund...................................	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
Notes to general purpose financial statements ....................................................................................................	38-68
COMBINING FINANCIAL STATEMENTS AND SCHEDULES
Special Revenue Funds:
Combining balance sheet......................................................................................................................................	71
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances.................................................................................................................................	72
Debt Service Funds:
Combining balance sheet......................................................................................................................................	73
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances.................................................................................................................................	74