Comprehensive Major Medical Plan  
The Comprehensive Major Medical Plan (Plan) is a component unit that provides medical benefits to employees and retirees of the State, most of its component units, and local boards of education that are not part of the reporting entity.  The Plan has corporate powers and is governed by a board whose members are appointed by either the Governor or the General Assembly.  Provisions and contribution rates are approved by the General Assembly, with the State making significant contributions as an employer and through its funding of local boards of education.  Since the Plan's services directly and indirectly benefit the State, it is considered a blended component unit and reported as an internal service fund.