STATE OF MARYLAND

COMPREHENSIVE ANNUAL FINANCIAL REPORT
TABLE OF CONTENTS

INTRODUCTORY SECTION	Page(s)
Selected State Officials ...................................................................	7
State Organization Chart .................................................................	8
Certificate of Achievement ................................................................	9
State Comptroller's Letter ................................................................	11-18
FINANCIAL SECTION
Report of Independent Public Accountants ..................................................	21
GENERAL PURPOSE FINANCIAL STATEMENTS
Combined balance sheet— All Fund Types and Account Groups .................................	24-25
Combined statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances— All Governmental Fund Types and Expendable Trust Fund ............	26
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 .........................................	27-28
Combined statement of revenues, expenses and changes in retained earnings/fund
balances— Enterprise Funds and Pension Trust Funds .......................................	29
Combined statement of cash flows— Enterprise Funds .........................................	30
Balance sheet— Higher Education Fund .....................................................	31
Statement of changes in fund balances— Higher Education Fund ................................	32
Statement of current fund revenues, expenditures, and other changes— Higher Education Fund .....	33
Notes to general purpose financial statements ................................................	34-62
COMBINING FINANCIAL STATEMENTS AND SCHEDULES
Special Revenue Funds:
Combining balance sheet ................................................................	65
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances ..............................................................	66
Debt Service Funds:
Combining balance sheet ................................................................	67
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances ..............................................................	68
Enterprise Funds:
Combining balance sheet ................................................................	69
Combining statement of revenues, expenses and changes in retained earnings ...................	70
Combining statement of cash flows ........................................................	71