BEXAR COUNTY TEXAS

Bexar County Auditor
 

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Bexar County, Texas Comprehensive Annual Financial Report September 30, 2003

 

Table of Contents

 

Introductory Section

 

I. Transmittal Letter I - 1 II. List of Principal Officials I - 8 III. 2002 Certificates of Achievement I - 9 IV. Organization Chart I - 10

 

Financial Section

 

I. Independent Auditors´ Report   1 II. Management´s Discussion & Analysis (Unaudited)    3 III. Basic Financial Statements      a.  Government-wide Statement of Net Assets (including component unit) 16   b.  Government-wide Statement of Activities (including component unit) 18   c.  Balance Sheet - Governmental Funds 20   d.  Reconciliation of Balance Sheet - Governmental Funds to the Government-wide Statement of Net Assets 21   e.  Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 22   f.  Reconciliation of Change in Fund Balance - Governmental Funds to Change in Net Assets - Governmental Activities 23   g.  Statement of Net Assets - Proprietary Funds 24   h.  Statement of Revenues, Expenses, and Changes in fund Net Assets - Proprietary Funds 26   i.  Statement of Cash Flows - Proprietary Funds 27   j.  Statement of Fiduciary Net Assets 29   k.  Notes to the Basic Financial Statements 31 IV. Required Supplementary Information       a.  Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - General Fund 68   b.  Notes to Required Supplementary Information 82 V. Combining and Individual Fund Financial Statements and Schedules        a.  Combining Balance Sheet - Nonmajor Governmental Funds 86   b.  Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds 90   c.  Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP) Budgetary Basis) and Actual         i.   Debt Service Fund 95       ii.  Special Revenue Funds 96   d.  Combining Statement of Net Assets - Internal Service Funds 120   e.  Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds 121   f.  Combining Statement of Cash Flows - Internal Service Funds 122   g.  Combining Balance Sheet - Agency Funds 124

 

Statistical Section

 

I. Government-wide Revenues 128 II. Government-wide Expenses by Function 129 III. Comparative Condensed Summary of Revenues - All Governmental Fund Types - Last Ten Years 130 IV. Comparative Summary of Expenditures - All Governmental Fund Types - Last Ten Years 132 V. Tax Levies and Tax Collections - Last Ten Years 134 VI. Assessed and Estimated Actual Value of Taxable Property 137 VII. Property Tax Rates and Tax Levies - Major Direct and Overlapping Governments 138 VIII . Principal Taxpayers 140 IX. Computation of Legal Debt Margin 141 X. Ratio of Annual Debt Service for General Bonded Debt to Total Expenditures - All governmental fund types 142 XI. Ratio of Net General Bonded Debt to Assessed Values and Net Bonded Debt Per Capita 143 XII. Computation of Direct and Overlapping Debt 144 XIII . Construction and Property Values - Last Ten Years 145 XIV. Miscellaneous Information 146