104

STATE OF MARYLAND

Statement of Changes in Budgetary Fund Balances (A)
For the Fiscal Year Ended June 30, 1981

	General	Special	Federal
	Fund	Fund	Fund
Balance July 1, 1980..................	$ 293,077,574	$ 32,976,002	$ 6,930,895
Revisions to beginning Fund
Balance (B) ...............................	60,642,562	41,720,940	(6,930,895)
Increases:
Revenues (Exhibit A-l) .....................	2,687,460,057	1,217,954,191	1,242,743,682
Transfers — Net ...........................	15,931,122	(4,820,321)	431,062
Total ...............................	2,703,391,179	1,213,133,870	1,243,174,744
Total Available .............................	3,057,111,315	1,287,830,812	1,243,174,744
Decreases:
Appropriations (Exhibit B) .................. Less: Variances (Exhibit B) ............	2,926,305,750 79,668,505	1,122,039,482 60,409,969	1,350,704,979 119,131,812
Expenditures and Encumbrances (Exhibit B) .............................	2,846,637,245	1,061,629,513	1,231,573,167
Changes in Encumbrances ..............	39,558,664	18,320,498	11,601,577
Total Expenditures ........................	2,886,195,909	1,079,950,011	1,243,174,744
Write Off Advances ........................	325
Total...............................	2,886,196,234	1,079,950,011	1,243,174,744
Balance June 30, 1981 .................	$ 170,915,081	$ 207,880,801	$ 0
Reserve for Encumbrances .............	21,083,898	23,400,442	36,294,182
Appropriated .............................	87,577,186
Unappropriated ...........................	62,253,997	184,480,359	(36,294,182)
Balance June 30, 1981 ................	$ 170,915,081	$ 207,880,801	$ 0

(A) Does not include Loan Fund (Exhibit D-l) Annuity Bond Fund (Exhibit D-2) and Non-Budgeted Fund (Exhibit E).

(B) The beginning fund balances have been restated to reflect the Reserve for Encumbrances and the change of recognizing
revenue on a GAAP basis in the federal fund which was implemented during fiscal year 1981.

EXHIBIT C