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COMBINING FINANCIAL STATEMENTS AND SCHEDULES, continued Enterprise Funds: Combining balance sheet............................................................................................ 86 Combining statement of revenues, expenses and changes in retained earnings........................... 87 Combining statement of cash flows .........................................................................................88 Fiduciary Fund Types: Combining balance sheet................................................................................................................89 Combining balance sheet — Retirement and Pension System of Maryland........................................... 89 Combining statement of revenues, expenditures and changes in fund balances — Expendable Trust Funds...................................................................................................................................................90 Combining statement of changes in plan net assets — Pension Trust Funds...................................................... 90 Combining statement of changes in assets and liabilities — All Agency Funds.......................... 91 Component Unit: Higher Education Combining balance sheet.............................................................................................................. 92 Schedule of fixed assets and accumulated depreciation..........................................................................93 Schedule of changes in general fixed assets by function.............................................................................93 Schedules required by Title 2, Section 102 of the State Finance and Procurement Article of the Annotated Code of Maryland: Schedule of estimated and actual revenues by source—Budgetary basis.............................................. 94 Schedule of budget and actual expenditures and encumbrances by major function — Budgetary basis...... 95 Schedule of changes in fund equities—Budgeta-iy basis............................................................................... 96 Schedule of funds transferred to political subdivisions.................................................................................. 97 Schedule of taxes receivable from collectors of state property taxes......................................................... 97 Schedule of estimated revenues — Budgetary basis,....................................................................................... 98 Schedule of general, special, federal, current unrestricted and current restricted fund appropriations — Budgetary basis ................................................................................................................. 99 STATISTICAL SECTION Schedule of general government revenues by source, expenditures by function and other sources (uses) of financial resources and changes in fund balances — General, Special Revenue, Debt Service and Capital Projects Funds—Last ten fiscal years.......................................................................... 102 Schedule of property tax levies and collections — Last ten fiscal years......................................................... 103 Schedule of assessed and estimated actual value of taxable property—Last ten fiscal years.................. 103 Schedule of property tax rates — Direct and overlapping governments — Last ten fiscal years............... 104 Schedule of employment by sector........................................................................................................................ 105 Schedule of ratio of general long-term debt to assessed value and general long-term debt per capita—Last ten fiscal years.............................................................................................................................. 105 Schedule of ratio of annual debt service for general long-term debt to total general expenditures — Last ten Fiscal years............................................................................................................................................... 106 Schedule of taxes pledged to consolidated transportation bonds and net revenues as defined for purposes of consolidated transportation bonds coverage tests — Last ten fiscal years........................... 106 Schedule of demographic statistics — Last ten fiscal years............................................................................... 107 Schedule of property value — Last ten fiscal years............................................................................................. 107 Schedule of miscellaneous statistics................................................................................................................... 107 |
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Report of the Comptroller, 1997-98
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