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 ..................................................................................................................................	11-22
FINANCIAL SECTION
Report of Independent Public Accountants........................................................................................................	25-26
GENERAL PURPOSE FINANCIAL STATEMENTS
Combined balance sheet — All Fund Types, Account Groups and Discretely Presented
Component Units ............................................................................................................................................	28-29
Combined statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances — All Governmental Fund Types and Expendable Trust Funds......................	30
Combined statement of revenues, expenses and changes in retained earnings — Enterprise Funds and
Component Unit Proprietary Funds..............................................................................................................	31
Combined statement of changes in plan net assets — Investment and Pension Trust Funds ......................	32
Combined statement of cash flows — Enterprise Funds and Component Unit Proprietary Funds.... ..........	33
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 ............................................................................................................................	34-35
Combining balance sheet — Component Unit Proprietary Funds ..................................................................	36
Combining statement of revenues, expenses and changes in retained earnings —
Component Unit Proprietary Funds..............................................................................................................	37
Combining statement of cash flows — Component Unit Proprietary Funds ..................................................	38
Statement of current fund revenues, expenditures and other changes — Component Unit Higher
Education Funds ............................................................................................................................................	39
Statement of changes in fund balances — Component Unit Higher Education Funds..................................	40
Notes to general purpose financial statements ................................................................................................	41-70
REQUIRED SUPPLEMENTARY INFORMATION
Supplemental Year 2000 Disclosure ..................................................................................................................	72-73
Required Supplemental Schedule of funding progress for Pension and Retirement System ........................	74
Required Supplemental Schedule of funding progress for Mass Transit Administration Pension Plan ......	75
Required Supplemental Schedule of Employer Contributions for Mass Transit Administration Pension
Plan .....................................................	75
COMBINING FINANCIAL STATEMENTS AND SCHEDULES
Special Revenue Funds:
Combining balance sheet................................................................................................................................	78
Combining statement of revenues, expenditures, other sources and uses of financial resources and
changes in fund balances............................................................................................................................	79

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