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 30,1991
(Expressed in Thousands)
|
|
General Fund
|
Variance
|
|
Budgetary Funds
Special Fund
|
Variance
|
|
Federal Fund
|
Variance
|
|
Final
|
|
Favorable
|
Final
|
|
Favorable
|
Final
|
|
Favorable
|
|
Budget
|
Actual
|
(Unfavorable)
|
Budget
|
Actual
|
(Unfavorable)
|
Budget
|
Actual
|
(Unfavorable)
|
Revenues:
|
|
|
|
|
|
|
|
|
|
Income taxes ...........................
|
$3,026,064
|
$3,049,331
|
$ 23,267
|
$ 109,821
|
$ 82,604
|
$(27,217)
|
|
|
|
Sales and use taxes ......................
|
1,532,096
|
1,540,887
|
8,791
|
|
|
|
|
|
|
Other taxes ............................
|
464,704
|
465,910
|
1,206
|
1,065,087
|
1,010,034
|
(55,053)
|
|
|
|
Licenses and fees ........................
|
104,609
|
108,887
|
4,278
|
212,575
|
189,408
|
(23,167)
|
|
|
|
Charges for services .....................
|
102,668
|
92,488
|
(10,180)
|
435,874
|
350,010
|
(85,864)
|
|
|
|
Interest and other investment income .......
|
45,965
|
51,732
|
5,767
|
12,667
|
20,342
|
7,675
|
|
|
|
Appropriated from general fund ...........
|
|
|
|
202,045
|
202,045
|
|
|
|
|
Other .................................
|
385,072
|
380,280
|
(4,792)
|
516,318
|
503,766
|
(12,552)
|
|
|
|
Federal revenue .........................
|
52,841
|
47,082
|
(5,759)
|
9,142
|
12,331
|
3,189
|
$2,207,158
|
$1,989,663
|
$(217,495)
|
Total revenues ......................
|
5,714,019
|
5,736,597
|
22,578
|
2,563,529
|
2,370,540
|
(192,989)
|
2,207,158
|
1,989,663
|
(217,495)
|
Expenditures and encumbrances by major
|
|
|
|
|
|
|
|
|
|
function:
|
|
|
|
|
|
|
|
|
|
Payments of revenue to civil divisions of the
|
|
|
|
|
|
|
|
|
|
State ................................
|
89,250
|
82,533
|
6,717
|
46,953
|
46,301
|
652
|
|
|
|
Public debt .............................
|
74,250
|
74,250
|
|
315,080
|
315,080
|
|
|
|
|
Legislative .............................
|
40,315
|
38,449
|
1,866
|
120
|
120
|
|
|
|
|
Judicial review and legal ..................
|
166,872
|
163,575
|
3,297
|
1,641
|
1,561
|
80
|
1,318
|
1,010
|
308
|
Executive and administrative control .......
|
98,524
|
91,948
|
6,576
|
29,169
|
25,100
|
4,069
|
44,645
|
33,786
|
10,859
|
Financial and revenue administration .......
|
182,544
|
174,450
|
8,094
|
41,580
|
39,479
|
2,101
|
2,821
|
2,514
|
307
|
Budgetary and fiscal administration ........
|
8,962
|
8,417
|
545
|
147
|
140
|
7
|
|
|
|
Personnel administration, retirement and
|
|
|
|
|
|
|
|
|
|
employee relations .....................
|
14,368
|
12,816
|
1,552
|
9,094
|
8,503
|
591
|
|
|
|
General services ........................
|
43,391
|
40,939
|
2,452
|
827
|
800
|
27
|
160
|
157
|
3
|
Transportation and highways ..............
|
|
|
|
1,691,599
|
1,598,816
|
92,783
|
472,381
|
417,009
|
55,372
|
Natural resources and recreation ...........
|
77,533
|
70,430
|
7,103
|
99,043
|
46,295
|
52,748
|
15,536
|
8,409
|
7,127
|
Agriculture ............................
|
23,239
|
22,086
|
1,153
|
24,857
|
24,020
|
837
|
3,971
|
3,020
|
951
|
Health, hospitals and mental hygiene .......
|
1,478,860
|
1,425,929
|
52,931
|
50,583
|
44,092
|
6,491
|
742,013
|
727,970
|
14,043
|
Human resources ........................
|
488,675
|
482,357
|
6,318
|
57,331
|
56,080
|
1,251
|
373,167
|
355,538
|
17,629
|
Licensing and regulation .................
|
30,806
|
29,355
|
1,451
|
4,385
|
3,882
|
503
|
3,863
|
3,054
|
809
|
Public safety and correctional services ......
|
601,599
|
578,541
|
23,058
|
66,467
|
52,007
|
14,460
|
5,307
|
4,053
|
1,254
|
Public education ........................
|
2,776,241
|
2,694,379
|
81,862
|
36,836
|
35,405
|
1,431
|
284,079
|
271,012
|
13,067
|
Housing and community development .......
|
31,767
|
25,891
|
5,876
|
54,693
|
43,701
|
10,992
|
49,152
|
42,872
|
6,280
|
Economic and employment development ....
|
54,520
|
51,954
|
2,566
|
23,171
|
18,627
|
4,544
|
103,352
|
97,538
|
5,814
|
Environment ...........................
|
38,140
|
36,363
|
1,777
|
9,849
|
5,820
|
4,029
|
102,042
|
19,269
|
82,773
|
Juvenile services ........................
|
97,166
|
96,868
|
298
|
104
|
33
|
71
|
3,351
|
2,615
|
736
|
State reserve fund .......................
|
2,367
|
2,367
|
|
|
|
|
|
|
|
Reversions:
|
|
|
|
|
|
|
|
|
|
Current year reversions ................
|
(218,180)
|
|
(218,180)
|
|
|
|
|
|
|
Prior year reversions ...................
|
|
(5,169)
|
5,169
|
|
(19,712)
|
19,712
|
|
(3,867)
|
3,867
|
Total expenditures and encumbrances . . .
|
6,201,209
|
6,198,728
|
2,481
|
2,563,529
|
2,346,150
|
217,379
|
2,207,158
|
1,985,959
|
221,199
|
Changes in encumbrances during fiscal
|
|
|
|
|
|
|
|
|
|
year 1991 ............................
|
|
18,508
|
(18,508)
|
|
30,193
|
(30,193)
|
|
3,762
|
(3,762)
|
Total expenditures ...................
|
6,201,209
|
6,217,236
|
(16,027)
|
2,563,529
|
2,376,343
|
187,186
|
2,207,158
|
1,989,721
|
217,437
|
Excess (deficiency) of revenues over
|
|
|
|
|
|
|
|
|
|
expenditures ......................
|
(487,190)
|
(480,639)
|
i 6,551
|
|
(5,803)
|
(5,803)
|
|
(58)
|
(58)
|
Other sources (uses) of financial resources:
|
|
|
|
|
|
|
|
|
|
Operating transfers in (out) ...............
|
430,419
|
290,895
|
(139,524)
|
|
(194,085)
|
(194,085)
|
|
58
|
58
|
Excess (deficiency) of revenues over
|
|
|
|
|
|
|
|
|
|
expenditures and other sources (uses) of
|
|
|
|
|
|
|
|
|
|
financial resources ..................
|
(56,771)
|
(189,744)
|
1 (132,973)
|
|
(199,888)
|
(199,888)
|
|
|
|
Fund balances, July 1, 1990 .................
|
225,727
|
225,727
|
|
537,645
|
537,645
|
|
|
|
|
Addition of New Community College of
|
|
|
|
|
|
|
|
|
|
Baltimore to the reporting entity ...........
|
|
|
|
|
|
|
|
|
|
Fund balances, June 30, 1991 ...............
|
$ 168,956
|
$ 35,983
|
$(132,973)
|
$ 537,645
|
$ 337,757
|
$(199,888)
|
$-0-
|
$-0-
|
$ -0-
|
The accompanying notes to general purpose financial statements are an integral part of these financial statements.
—continued-
27
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