164

STATE OF MARYLAND

	Program	Balance	Revisions to		Net		Balance
Agency/Account	No	July 1, 1985	Fund Balance	Revenues	Transfers	Expenditures	June 30, 1986
Registers of Wills
Allegany County— Operating Account	00907					4,417	(4,417)
Anne Arundel County— Operating Account	00907					13,108	(13,108)
Baltimore County— Operating Account	00907	(18,847)				3,074	(21,921)
Calvert County—Operating Account	00907					2,724	(2,724)
Caroline County— Operating Account	00907	(2,351)				26	(2,377)
Cecil County— Operating Account	00907					3,073	(3,073)
Charles County— Operating Account	009,07	(3,929)				466	(4,395)
Dorchester County— Operating Account	00907					2,822	(2,822)
Harford County— Operating Account	00907					4,799	(4,799)
Howard County— Operating Account	00907					3,567	(3,567)
Montgomery County— Operating Account	00907	(15,474)				2,407	(17,881)
Prince George's County— Operating Account	00907	(13,181)				2,667	(15,848)
St Mary's County— Operating Account	00907	(3,346)				824	(4,170)
Talbot County— Operating Account	00907					2,971	(2,971)
Washington County— Operating Account	00907	(3,451)				468	(3,919)
Wicomico County— Operating Account	00907					3,341	(3,341)
Worcester County— Operating Account	00907	(2,749)				190	(2,939)
Baltimore City— Operating Account	00907	(34,051)				_ 7,228	(41,279)
Total		(97,379)				58,172	(155,551)
CONSTRUCTION REIMBURSEMENT ACCOUNTS
Energy and Coastal Zone Administration, CRA
Applachian Region Commission Account	00107	(7,354)				(7,354)
Total		(7,354)				(7,354)
TOTAL BY FUNDS
Non Budgeted	07	61,702,623		76,935,210	(56,738,147)	45,030,535	36,869,151
Expendable Trust	08	599,683,112	(187,913,340)	390,844,974		226,821,720	575,793,026
Debt Service— Transportation Bonds	12	494,384,252		134,672,499	(51,619,308)	403,963,837	173,473,606
Enterprise	13	824,775,296	787,302,478	558,127,089	(4,744,776)	384,566,481	1,780,893,606
Non Expendable Trust	14	52,218,714	8,852,398	94,408,498	(4,310,545)	74,970,860	76,198,205
Pension Trust	15	4,350,115,627		1,307,268,595		430,139,955	5,227,244,267
Current— Unrestricted	40	(66,009,611)	(27,403,597)	(99,647,168)		(82,614,779)	(110,445,597)
Current— Restricted	43	1,036,294	(1,758,389)	(11,532,616)		(12,713,845)	459,134
Loan	46	27,740,654		3,402,508	576,181	1,890,555	29,828,788
Endowment and Similar Funds	47	27,943,369		5,570,683		175,474	33,338,578
Plant	48	1,094,846,488		115,968,807	2,397,348	35,061,696	1,178,150,947
Agency	49			622,200	583,850	1,206,050
GRAND TOTAL		$7,468,436,818	$579,079,550	$2,576,641,279	$(113,855,397)	$1,508,498,539	$9,001,803,711

(1) Includes Non budgeted, Expendable Trust, Debt Service Transportation Bonds, Enterprise, Non expendable Trust Current Restricted, Current Unrestricted, Loan Funds, Endowment and
Similar, and Plant Funds

(2) Includes an increase m unrealized market appreciation of investments in the amount of $8,852,398

(3) The accounting treatment for the Deferred Compensation Plan has been changed from that of an expendable trust fund to an agency fund in accordance with Governmental Accounting Stan
dards Board Statement 2 The beginning fund balance has been restated to reflect this change

(4) Includes net changes in contributed capital during the year

(5) Includes a gam of $24,901,000 recognized on the defeasement of revenue bonds

(6) Beginning in fiscal year 1986, budgets for the State's colleges and universities current operations were prepared and adopted on a GAAP basis The fund balances representing the budgeted
portion of current unrestricted and current restricted funds, which previously were included in other funds, are shown as adjustments to beginning fund balance

EXHIBIT E