STATE OF MARYLAND

Combining Statement of Changes in Assets

and Liabilities — All Agency Funds

for the year ended June 30, 1997

(Expressed in Thousands)

	Balance July 1, 1996	Additions	Deletions	Balance June 30, 1997
Patient and Prisoner Accounts
Assets:
Cash and cash equivalents............................................................................................................	. $ 4,866	$ 16,171	$ 15,846	$ 5,191
Liabilities:
Accounts payable and accrued liabilities ...................................................................................	. $ 4,866	$ 16,171	$ 15,846	$ 5,191
Deferred Compensaton Plan
Assets:
Cash and cash equivalents............................................................................................................	. $ 1,019	$ 3,917	$ 3,747	$ 1,189
Investments......................................................................................................................................	719,285	151,167	33,967	836,485
Other accounts receivable.............................................................................................................	4,272	4,146	4,272	4,146
Total assets...................................................................................................................................	. $ 724,576	$ 159,230	$ 41,986	$ 841,820
Liabilities:
Accounts payable and accrued liabilities ................................................................................... Deferred compensation benefits payable....................................................................................	$ 80 724,496	$ 97 159,133	$ 80 41,906	$ 97 841,723
Total liabilities.............................................................................................................................	.. $ 724,576	$ 159,230	$ 41,986	$ 841,820
Local Government Investment Pool
Assets:
Investments...................................................................................................................................... Other accounts receivable...........................................................................................	$ 457,411 1,528	$50,307,896 24,869	$50,325,180 24,871	$ 440,127 1,526
Total assets...................................................................................................................................	.. $ 458,939	$50,332,765	$50,350,051	$ 441,653
Liabilities:
Accounts payable and accrued liabilities ..................................................................................	.. $ 18	$ 19	$ 18	$ 19
Deposits held by local government investment pool................................................................	458,921	50,332,746	50,350,033	441,634
Total liabilities.............................................................................................................................	.. $ 458,939	$50,332,765	$50,350,051	$ 441,653
Insurance Premium Taxes
Assets:
Cash and cash equivalents...........................................................................................................	.. $ 18,447	$ 17,793	$ 14,931	$ 21,309
Liabilities:
Accounts payable and accrued liabilities ..................................................................................	.. $ 18,447	$ 17,793	$ 14,931	$ 21,309
Local Income Taxes
Assets:
Cash and cash equivalents...........................................................................................................	.. $ 515,302		$ 515,302
Taxes receivable.............................................................................................................................	137,515	$ 141,215	137,515	$ 141,215
Due from other funds....................................................................................................................	56,458	2,664,346 .	2,066,091	654,713
Total assets..................................................................................................................................	.. $ 709,275	$ 2,805,561	$ 2,718,908	$ 795,928
Liabilities:
Accounts payable to political subdivisions and local income tax refunds..........................	.. $ 709,275	$ 2,805,561	$ 2,718,908	$ 795,928
Local Transportation Funds and Other Taxes
Assets:
Cash and cash equivalents...........................................................................................................	.. $ 22,821	$ 65,069	$ 64,815	$ 23,075
Investments.....................................................................................................................................		2,831	2,831
Other accounts receivable............................................................................................................	28	32		60
Total assets..................................................................................................................................	.. $ 22,849	$ 67,932	$ 67,646	$ 23,135
Liabilities:
Accounts payable and accrued liabilities ..................................................................................	.. $ 13,141	$ 31,532	$ 31,424	$ 13,249
Due to other funds.........................................................................................................................	1,857		1,857
Accounts payable to political subdivisions ...............................................................................	7,851	36,400	34,365	9,886
Total liabilities............................................................................................................................	.. $ 22,849	$ 67,932	$ 67,646	$ 23,135
Payroll Taxes and Fringe benefits
Assets:
Cash and cash equivalents...............................................................................................................	.. $ 1,483	$ 579,350	$ 579,953	$ 880
Liabilities:
Accounts payable and accrued liabilities ..................................................................................	.. $ 1,483	$ 579,350	$ 579,953	$ 880
Totals — All Agency Funds
Assets:
Cash and cash equivalents...........................................................................................................	.. $ 563,938	$ 682,300	$ 1,194,594	$ 51,644
Investments.....................................................................................................................................	.. 1,176,696	50,461,894	50,361,978	1,276,612
Taxes receivable.............................................................................................................................	137,515	141,215	137,515	141,215
Other accounts receivable............................................................................................................	5,828	29,047	29,143	5,732
Due from other funds....................................................................................................................	56,458	2,664,346	2,066,091	654,713
Total assets..................................................................................................................................	.. $1,940,435	$53,978,802	$53,789,321	$2,129,916
Liabilities:
Accounts payable and accrued liabilities ..................................................................................	.. $ 38,035	$ 644,962	$ 642,252	$ 40,745
Due to other funds.........................................................................................................................	1,857		1,857
Accounts payable to political subdivisions and local income tax refunds..........................	709,275	2,805,561	2,718,908	795,928
Accounts payable to political subdivisions ...............................................................................	7,851	36,400	34,365	9,886
Deferred compensation benefits payable................................................................................... Deposits held by local government investment pool...............................................................	724,496 458,921	159,133 50,332,746	41,906 50,350,033	841,723 441,634
Total liabilities............................................................................................................................	.. $1,940,435	$53,978,802	$53,789,321	$2,129,916

The accompanying notes to the general purpose financial statements are an integral part of these financial statements.

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