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Annual Report of the Comptroller, 1982
Volume 346, Page 17   View pdf image (33K)
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COOPERS & LYBRAND

CERTIFIED PUBLIC ACCOUNTANTS

The Honorable Louis L. Goldstein

Comptroller of the Treasury of Maryland

We have examined the combined financial statements of the State of Maryland as of and for the year ended
June 30, 1982, as listed in the Table of Contents. Our examination was made in accordance with generally
accepted auditing standards and, accordingly, included such tests of the accounting records and such other
auditing procedures as we considered necessary in the circumstances. We did not examine the financial
statements of one loan insurance program and one loan program of the Maryland Department of Economic and
Community Development, Maryland Food Center Authority, Maryland Transportation Authority, Maryland
State Lottery, Maryland Environmental Service, and Maryland Higher Education Loan Corporation, which
statements reflect total assets, revenues and expenses constituting 91 percent, 95 percent and 93 percent,
respectively, of the related combined totals for Enterprise Funds. These statements were examined by other
auditors whose reports thereon were furnished to us, and our opinion expressed herein, insofar as it relates to
the amounts included for the above mentioned units, is based solely upon the reports of other auditors.

In our opinion, based upon our examination and the reports of other auditors, the combined financial
statements referred to above present fairly the financial position of the State of Maryland as of June 30, 1982
and the results of its operations and the changes in financial position of its Enterprise Funds, Nonexpendable
Trust Fund and Pension Trust Fund for the year then ended, in conformity with generally accepted accounting
principles which have been applied on a basis consistent with that of the preceding year.

Our examination was made for the purpose of forming an opinion on the combined financial statements
taken as a whole. The combining financial statements and schedules listed in the Table of Contents are
presented for purposes of additional analysis and to meet legal reporting requirements and are not a required
part of the combined financial statements of the State of Maryland. Except for the Schedules of Estimated
Revenues and General, Special and Federal Fund Appropriations—Budgetary Basis (pages 65 and 66), the
information has been subjected to the auditing procedures applied in the examination of the combined
financial statements and, in our opinion, is fairly stated in all material respects in relation to the combined
financial statements taken as a whole.

The other data included in this report have not been audited by us and, accordingly, we express no opinion
on such data.

2100 Mercantile Bank &

Trust Building
Baltimore, Maryland 21201
November 12, 1982

17

 

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Annual Report of the Comptroller, 1982
Volume 346, Page 17   View pdf image (33K)
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