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 .........................................................................................................	21-22
GENERAL PURPOSE FINANCIAL STATEMENTS
Combined balance sheet — All Fund Types, Account Groups and discretely presented
Component Units..................................................................................................................................................	26-27
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......................	28
Combined statement of revenues, expenses and changes in retained earnings/fund balances —
Enterprise Funds, Pension Trust Funds and Component Unit Proprietary Funds...................................	29
Combined statement of cash flows — Enterprise Funds and Component Unit Proprietary Funds ..........	30
Combining balance sheet — Component Unit Proprietary Funds....................................................................	31
Combining statement of revenues, expenses and changes in retained earnings —
Component Unit Proprietary Funds..................................................................................................................	32
Combining statement of cash flows — Component Unit Proprietary Funds..................................................		33
Statement of current fund revenues, expenditures and other changes —
Component Unit Higher Education Fund..........................................................................................................		34
Statement of changes in fund balances — Component Unit Higher Education Fund....................................		35
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, and Federal Funds..................................................................................................................................		36-37
Notes to general purpose financial statements ....................................................................................................		38-70
COMBINING FINANCIAL STATEMENTS AND SCHEDULES
Special Revenue Funds:
Combining balance sheet......................................................................................................................................		73
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances.................................................................................................................................		74
Debt Service Funds:
Combining balance sheet......................................................................................................................................		75
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances.................................................................................................................................		76