 Financial Statements," p. 12-13↑ Hay, p. 247↑ Hay, p. 286↑ Hay, p. 286↑ Hay, p. 7↑ State of Maryland Comprehensive Annual Financial Report, FY 2009 සංරක්ෂණය කළ පිටපත 2011-03-18 at Archive-It See "Government-wide Financial Statements," p. 11.↑ 20.0 20.1 20.2 Hay, p. 8↑ 21.0 21.1 21.2 State of Maryland Comprehensive Annual Financial Report, FY 2009 සංරක්ෂණය කළ පිටපත 2011-03-18 at Archive-It See "Basis of Accounting," p. 48.↑ Accounts & Reports සංරක්ෂණය කළ පිටපත 2013-07-08 at the Wayback Machine. Kansas Department of Administration (October 28, 1998). See "Proprietary Funds." Retrieved 2010-03-19↑ Hay, p. 292↑ "Why governmental accounting and financial reporting is—and should be—different". Government Accounting Standards Board, official news release. March 16, 2006. 2010-11-22 දින මුල් පිටපත වෙතින් සංරක්ෂණය කරන ලදී. සම්ප්‍රවේශය 2011-03-21.↑ Gerald R. Klatt. "What is the Comprehensive Annual Financial Report (CAFR)?". Property Rights Research. සම්ප්‍රවේශය 2011-03-21