STATE OF MARYLAND
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, Federal, Current Unrestricted and Current Restricted Funds (Note 3)
for the year ended June 30, 1987
(Expressed in Thousands)
|
Budgetary Funds
|
|
General Fund
|
Special Fund
|
Federal Fund
|
|
|
|
|
Variance
|
|
|
Variance
|
|
|
Variance
|
|
|
Final
|
|
Favorable
|
Final
|
|
Favorable
|
Final
|
|
Favorable
|
|
|
Budget
|
Actual
|
(Unfavorable)
|
Budget
|
Actual
|
(Unfavorable)
|
Budget
|
Actual
|
(Unfavorable)
|
|
Revenues:
|
|
|
|
|
|
|
|
|
|
|
Income taxes
|
$2,219,278
|
$2,321,966
|
$102,688
|
$95,122
|
$97,041
|
$1,919
|
|
|
|
|
Retail sales and use taxes
|
1,299,195
|
1,302,463
|
3,268
|
|
|
|
|
|
|
|
Other taxes
|
407,536
|
363,860
|
(43,676)
|
862,611
|
859,619
|
(2,992)
|
|
|
|
|
Licenses and fees
|
66,582
|
67,902
|
1,320
|
129,746
|
123,743
|
(6,003)
|
|
|
|
|
Charges for services
|
44,316
|
48,772
|
4,456
|
116,114
|
225,395
|
109,281
|
|
|
|
|
Interest and other investment income
|
31,062
|
39,454
|
8,392
|
29,517
|
13,898
|
(15,619)
|
|
|
|
|
Other
|
354,079
|
434,042
|
79,963
|
822,083
|
537,086
|
(284,997)
|
|
|
|
|
Federal revenue
|
66,567
|
48,557
|
(18,010)
|
|
22,845
|
22,845
|
$1,614,174
|
$1,510,874
|
$(103,300)
|
|
Total revenues
|
4,488,615
|
4,627,016
|
138,401
|
2,055,193
|
1,879,627
|
(175,566)
|
1,614,174
|
1,510,874
|
(103,300)
|
|
Expenditures and encumbrances by
|
|
|
|
|
|
|
|
|
|
|
major function:
|
|
|
|
|
|
|
|
|
|
|
Payments of revenue to civil divisions
|
|
|
|
|
|
|
|
|
|
|
of the State
|
64,500
|
64,178
|
322
|
36,839
|
35,929
|
910
|
|
|
|
|
Public debt
|
86,000
|
86,000
|
|
309,963
|
309,963
|
|
|
|
|
|
Legislative
|
28,375
|
27,799
|
576
|
60
|
11
|
49
|
|
|
|
|
Judicial review and legal
|
111,877
|
111,781
|
96
|
1,292
|
1,252
|
40
|
949
|
829
|
120
|
|
Executive and administrative control
|
43,012
|
42,433
|
579
|
2,838
|
2,416
|
422
|
20,608
|
19,036
|
1,572
|
|
Financial and revenue administration
|
121,734
|
117,937
|
3,797
|
31,776
|
29,971
|
1,805
|
|
|
|
|
Budgetary and fiscal administration
|
5,586
|
5,472
|
114
|
249
|
216
|
33
|
|
|
|
|
Personnel administration, retirement
|
|
|
|
|
|
|
|
|
|
|
and employee relations
|
12,090
|
10,364
|
1,726
|
17,774
|
17,328
|
446
|
|
|
|
|
State planning
|
4,551
|
4,448
|
103
|
885
|
688
|
197
|
601
|
161
|
440
|
|
General services
|
31,703
|
31,525
|
178
|
550
|
212
|
338
|
|
|
|
|
Transportation and highways
|
|
|
|
1,167,211
|
1,127,848
|
39,363
|
514,557
|
464,771
|
49,786
|
|
Natural resources and recreation
|
52,932
|
52,903
|
29
|
82,583
|
78,721
|
3,862
|
11,934
|
9,745
|
2,189
|
|
Agriculture
|
15,894
|
15,434
|
460
|
12,005
|
11,679
|
326
|
2,472
|
2,435
|
37
|
|
Health, hospitals and mental hygiene
|
1,097,556
|
1,095,734
|
1,822
|
58,253
|
44,825
|
13,428
|
423,852
|
416,162
|
7,690
|
|
Human resources
|
304,781
|
292,292
|
12,489
|
27,488
|
21,046
|
6,442
|
310,243
|
290,680
|
19,563
|
|
Licensing and regulation
|
37,603
|
37,603
|
|
179,769
|
161,914
|
17,855
|
3,330
|
3,156
|
174
|
|
Public safety and correctional
|
|
|
|
|
|
|
|
|
|
|
services
|
406,130
|
405,735
|
395
|
47,848
|
43,133
|
4,715
|
3,561
|
2,982
|
579
|
|
Public education
|
2,005,388
|
2,001,352
|
4,036
|
26,008
|
25,036
|
972
|
207,679
|
201,577
|
6,102
|
|
Economic and community
|
|
|
|
|
|
|
|
|
|
|
development
|
33,389
|
33,297
|
92
|
49,060
|
28,383
|
20,677
|
20,087
|
19,181
|
906
|
|
Employment and training
|
3,664
|
3,664
|
|
2,742
|
2,562
|
180
|
94,301
|
82,260
|
12,041
|
|
State reserve fund
|
50,000
|
50,000
|
|
|
|
|
|
|
|
|
Reversions:
|
|
|
|
|
|
|
|
|
|
|
Current year reversions
|
(15,000)
|
|
(15,000)
|
|
|
|
|
|
|
|
Prior year reversions
|
|
(3,049)
|
3,049
|
|
(9,654)
|
9,654
|
|
(3,448)
|
3,448
|
|
Total expenditures and
|
|
|
|
|
|
|
|
|
|
|
encumbrances
|
4,501,765
|
4,486,902
|
14,863
|
2,055,193
|
1,933,479
|
121,714
|
1,614,174
|
1,509,527
|
104,647
|
|
Changes in encumbrances during fiscal
|
|
|
|
|
|
|
|
|
|
|
year 1987
|
|
(15,922)
|
15,922
|
|
(11,378)
|
11,378
|
|
1,721
|
(1,721)
|
|
Total expenditures
|
4,501,765
|
4,470,980
|
30,785
|
2,055,193
|
1,922,101
|
133,092
|
1,614,174
|
1,511,248
|
102,926
|
|
Excess (deficiency) of revenues
|
|
|
|
|
|
|
|
|
|
|
over expenditures
|
(13,150)
|
156,036
|
169,186
|
|
(42,474)
|
(42,474)
|
|
(374)
|
(374)
|
|
Other sources (uses) of financial
|
|
|
|
|
|
|
|
|
|
|
resources:
|
|
|
|
|
|
|
|
|
|
|
Operating transfers in (out)
|
10,000
|
65,002
|
55,002
|
|
21,542
|
21,542
|
|
374
|
374
|
|
Excess (deficiency) of revenues
|
|
|
|
|
|
|
|
|
|
|
over expenditures and other
|
|
|
|
|
|
|
|
|
|
|
sources (uses) of financial
|
|
|
|
|
|
|
|
|
|
|
resources
|
(3,150)
|
221,038
|
224,188
|
|
(20,932)
|
(20,932)
|
|
|
|
|
Fund balances, July 1, 1986
|
77,207
|
77,207
|
|
426,330
|
426,330
|
|
|
|
|
|
Fund balances, June 30, 1987
|
$74,057
|
$298,245
|
$224,188
|
$426,330
|
$405,398
|
$(20,932)
|
$-0-
|
$-0-
|
$-0-
|
The accompanying notes to general purpose financial statements are an integral part of these financial statements.
25
—continued—
|
 |
