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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

 

Independent Auditor's Report ...........................................................

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 - Enter-

 

prise

 

Funds, Nonexpendable Trust Fund and Pension Trust Fund ................................

29

Combined statement of changes in financial position - Enterprise Funds and Pension Trust Fund .

30

Balance sheet - Higher Education Fund ..................................................

31

Statement of revenues, expenditures, interfund transfers, operating transfers and changes in fund

 

balances - Higher Education Fund ......................................................

32

Notes to general purpose financial statements .............................................

33-62

COMBINING FINANCIAL STATEMENTS AND SCHEDULES

 

Debt Service Funds:

 

Combining balance sheet .............................................................

65

Combining statement of revenues, expenditures, other sources and uses of financial resources and

 

changes in fund balances ............................................................

66

Enterprise Funds:

 

Combining balance sheet .............................................................

67

Combining statement of revenues, expenses and changes in retained earnings ................

68

Combining statement of changes in financial position .....................................

69

3

 

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Annual Report of the Comptroller, 1989
Volume 353, Page 3   View pdf image (33K)
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April 1, 2001   
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