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STATE OF MARYLAND

COMPREHENSIVE ANNUAL FINANCIAL REPORT
TABLE OF CONTENTS

INTRODUCTORY SECTION

Page(s)

Selected State Officials ......................................................................

7

State Organization Chart ...................................................................

8

Certificate of Conformance ..................................................................

9

State Comptroller's Letter ...................................................................

11-14

FINANCIAL SECTION

 

Report of independent certified public accountants ............................................

17

COMBINED FINANCIAL STATEMENTS AND SCHEDULES

 

Combined balance sheet — All Fund Types and Account Groups ................................

20-21

Combined statement of revenues, expenditures, other sources and uses of financial resources and

 

changes in fund balances — All Governmental Fund Types and Expendable Trust Funds ......

22

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 ..........................................................................

23

Combined statement of revenues, expenses and changes in retained earnings/fund balances^-Enter-

 

prise Funds, Nonexpendable Trust Fund and Pension Trust Fund ...........................

24

Combined statement of changes in financial position — Enterprise Funds, Nonexpendable Trust Fund

 

and Pension Trust Fund .................................................................

25

Balance sheet — Higher Education and University Hospital Fund ...............................

26

Statement of revenues, expenses, interfund transfers, operating transfers and changes in fund

 

balances — Higher Education and University Hospital Fund ................................

27

Notes to combined financial statements ......................................................

28-47

COMBINING FINANCIAL STATEMENTS AND SCHEDULES

 

Debt Service Funds:

 

Combining balance sheet ..................................................................

51

Combining statement of revenues, expenditures, other sources and uses of financial resources and

 

changes in fund balances ..............................................................

52

Enterprise Funds:

 

Combining balance sheet ..................................................................

53

Combining statement of revenues, expenses and changes in retained earnings .................

54

Combining statement of changes in financial position .......................................

55

3

 

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Annual Report of the Comptroller, 1982
Volume 346, Page 3   View pdf image (33K)
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