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..........................................................................................	11-17
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 and Component Unit Proprietary Funds ...........................................................................	29
Combined statement of changes in plan net assets — Pension Trust Funds..................................................	30
Combined statement of cash flows — Enterprise Funds and Component Unit Proprietary Funds ...........	31
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............................................................................................	32-33
Combining balance sheet — Component Unit Proprietary Funds....................................	34
Combining statement of revenues, expenses and changes in retained earnings —
Component Unit Proprietary Funds...................................................................................	35
Combining statement of cash flows — Component Unit Proprietary Funds ..................................................	36
Statement of current fund revenues, expenditures and other changes —
Component Unit Higher Education Fund..........................................................................................................	37
Statement of changes hi fund balances — Component Unit Higher Education Fund...................................	38
Notes to general purpose financial statements ........................................................................	39-69
COMBINING FINANCIAL STATEMENTS AND SCHEDULES
Special Revenue Funds:
Combining balance sheet..................................................................................................................	72
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances .................................................................................................................................	73
Debt Service Funds:
Combining balance sheet......................................................................................................................................	74
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes hi fund balances.................................................................................................................................	75