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........................................................................................................................................	11-18
FINANCIAL SECTION
Report of Independent Public Accountants ..........................................................................................................	21-22
GENERAL PURPOSE FINANCIAL STATEMENTS
Combined balance sheet — All Fund Types, Account Groups and Discretely Presented
Component Units...................................................................................................................................................	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 hi retained earnings — Enterprise Funds and
Component Unit Proprietary Funds...................................................................................................................	29
Combined statement of changes hi plan net assets — Pension Trust Funds..................................................	30
Combined statement of cash flows — Enterprise Funds and Component Unit Proprietary Funds ...........	31
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...................................................................................................................................	32-33
Combining balance sheet — Component Unit Proprietary Funds.................... .................................................	34
Combining statement of revenues, expenses and changes hi retained earnings —
Component Unit Proprietary Funds...................................................................................................................	35
Combining statement of cash flows — Component Unit Proprietary Funds ..................................................	36
Statement of current fund revenues, expenditures and other changes —
Component Unit Higher Education Fund..........................................................................................................	37
Statement of changes in fund balances — Component Unit Higher Education Fund...................................	38
Notes to general purpose financial statements ....................................................................................................	39-68
COMBINING FINANCIAL STATEMENTS AND SCHEDULES
Special Revenue Funds:
Combining balance sheet......................................................................................................................................	72
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances .................................................................................................................................	73
Debt Service Funds:
Combining balance sheet......................................................................................................................................	74
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes hi fund balances.................................................................................................................................	75

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