BEXAR COUNTY TEXAS

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Bexar County, Texas Comprehensive Annual Financial Report September 30, 2004

 

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) 22   b.  Government-wide Statement of Activities (including component unit) 24   c.  Balance Sheet - Governmental Funds 26   d.  Reconciliation of Balance Sheet - Governmental Funds to the Government-wide Statement of Net Assets 27   e.  Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 28   f.  Reconciliation of Change in Fund Balance - Governmental Funds to Change in Net Assets - Governmental Activities 29   g.  Statement of Net Assets - Proprietary Funds 30   h.  Statement of Revenues, Expenses, and Changes in fund Net Assets - Proprietary Funds 32   i.  Statement of Cash Flows - Proprietary Funds 33   j.  Statement of Fiduciary Net Assets 35   k.  Notes to the Basic Financial Statements 37 IV. Required Supplementary Information       a.  Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual - General Fund 71   b.  Notes to Required Supplementary Information 81 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 92   c.  Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP) Budgetary Basis) and Actual         i.   Debt Service Fund 98       ii.  Special Revenue Funds 99   d.  Combining Statement of Net Assets - Internal Service Funds 125   e.  Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds 126   f.  Combining Statement of Cash Flows - Internal Service Funds 127   g.  Combining Balance Sheet - Agency Funds 129   h.  Combining Statement of Changes in Fiduciary Assets and Liabilities 132

 

Statistical Section

 

I. Government-wide Revenues 138 II. Government-wide Expenses by Function 139 III. Comparative Condensed Summary of Revenues - All Governmental Fund Types - Last Ten Years 140 IV. Comparative Summary of Expenditures - All Governmental Fund Types - Last Ten Years 142 V. Tax Levies and Tax Collections - Last Ten Years 144 VI. Assessed and Estimated Actual Value of Taxable Property 147 VII. Property Tax Rates and Tax Levies - Major Direct and Overlapping Governments 148 VIII . Principal Taxpayers 150 IX. Computation of Legal Debt Margin 151 X. Ratio of Annual Debt Service for General Bonded Debt to Total Expenditures - All governmental fund types 152 XI. Ratio of Net General Bonded Debt to Assessed Values and Net Bonded Debt Per Capita 153 XII. Computation of Direct and Overlapping Debt 154 XIII . Construction and Property Values - Last Ten Years 155 XIV. Miscellaneous Information 156

 

Compliance Section

 

I. Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 163 II. Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over  Compliance in Accordance with OMB Circular A-133 and the State of Texas Single Audit Cirdular 165 III. Schedule of Expenditures of Federal and State Awards 167 IV. Notes on the Schedule of Expenditures of Federal and State Awards 171 V. Schedule of Findings and Questioned Costs 173 VI. Schedule of Prior Year Audit Findings 176