STATE OF MARYLAND
Schedule of Changes in Fund Equities—Budgetary Basis
for the year ended June 30, 1984
(Expressed in Thousands)
|
|
Special
|
Fund
|
|
|
|
|
|
|
|
|
Capital
|
|
|
General
|
Other
|
Debt
|
Federal
|
Projects Other
|
|
|
Fund
|
Special
|
Service
|
Fund
|
Fund Funds
|
Total
|
Fund equities, July 1, 1983
|
$ 52,870
|
$ 205,781
|
$143,489
|
|
$188,569 $ 851,435
|
$1,442,144
|
Adjustments
|
2,000(1)
|
|
|
|
5,334,112121
|
5,336,112
|
Fund equities, restated
|
54,870
|
205,781
|
143,489
|
|
188,569 6,185,547
|
6,778,256
|
Increase
|
|
|
|
|
|
|
Revenues
|
3,375,554
|
1,510,996
|
278,808
|
$1,310,558
|
128,966 1,999,340
|
8,604,222
|
Decrease
|
|
|
|
|
|
|
Appropriations
|
3,462,984
|
1,500,769
|
292,379
|
1,505,533
|
|
|
Less Current year reversions
|
(27,927)
|
(79,246)
|
|
(189,044)
|
|
|
Prior year reversions
|
(2,127)
|
(1,901)
|
|
(2,978)
|
|
|
Expenditures and encumbrances
|
3,432,930
|
1,419,622
|
292,379
|
1,313,511
|
202,052 1,329,348
|
7,989,842
|
Changes to encumbrances during year
|
(1,588)
|
1,083
|
|
(4,234)
|
|
(4,739)
|
Expenditures
|
3,431,342
|
1,420,705
|
292,379
|
1,309,277
|
202,052 1,329,348
|
7,985,103
|
Transfers in (out)
|
42,183
|
(28,212)
|
853
|
(1,281)
|
42,555 (56,098)
|
|
Changes in contributed capital
|
|
|
|
|
26,782
|
26,782
|
Decrease in unrealized market appreciation
|
|
|
|
|
|
|
of investments
|
|
|
|
|
(9,476)
|
(9,476)
|
Fund equities, June 30, 1984
|
$ 41,265
|
$ 267,860
|
$130,771
|
$ 0
|
$158,038 $6,816,747
|
$7,414,681
|
Invested in fixed assets
|
|
|
|
|
$1,126,178
|
$1,126,178
|
Contributed Capital
|
|
|
|
|
212,651
|
212,651
|
Retained earnings
|
|
|
|
|
|
|
Reserved
|
|
|
|
|
153,167
|
153,167
|
Unreserved
|
|
|
|
|
729,463
|
729,463
|
Fund Balance
|
|
|
|
|
|
|
Reserved
|
|
|
|
|
|
|
Encumbrances
|
$ 21,075
|
$ 26,787
|
|
$ 23,181
|
$191,369 420
|
262,832
|
Loans and notes receivable
|
|
220
|
$ 24,068
|
|
|
24,288
|
Loans to other funds
|
2,000
|
|
|
|
|
2,000
|
Higher education programs
|
|
|
|
|
27,245
|
27,245
|
Shore erosion loan program
|
|
8,996
|
|
|
|
8,996
|
Endowment and similar funds
|
|
|
|
|
26,098
|
26,098
|
Pension benefits
|
|
|
|
|
3,792,035
|
3,792,035
|
Workers' compensation benefits
|
|
|
|
|
43,101
|
43,101
|
Unemployment compensation benefits
|
|
|
|
|
250,709
|
250,709
|
Unrealized market depreciation on
|
|
|
|
|
|
|
investments
|
|
|
|
|
(5,955)
|
(5,955)
|
Unreserved
|
|
|
|
|
|
|
Designated for
|
|
|
|
|
|
|
General long-term debt service
|
|
|
106,703
|
|
|
106,703
|
Transportation debt service
|
|
|
|
|
420,786
|
420,786
|
Deferred compensation benefits
|
|
|
|
|
157,896
|
157,896
|
Fiscal year 1985 operations
|
1,530
|
|
|
|
|
1,530
|
Undesignated (deficit)
|
16,660
|
231,857
|
|
(23,181)
|
(33,331) (117,047)
|
74,958
|
Total
|
$ 41,265
|
$ 267,860
|
$130,771
|
$ 0
|
$158,038 $6,816,747
|
$7,414,681
|
1 Effective July 1, 1983, the accounting treatment for the reserve for loans to other funds in the Budgetary General Fund was changed to recognize the equity
in accordance with generally accepted accounting principles The beginning fund balance has been restated to reflect this change
2 Effective July 1, 1983, the accounting treatment for timing differences in the enterprise, trust and agency, and higher education and university hospital
funds are incorporated in the Budgetary Other Funds in accordance with generally accepted accounting principles The beginning fund balance has been
restated to reflect these changes
66
|
|