BEXAR COUNTY TEXAS

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Bexar County, Texas Comprehensive Annual Financial Report September 30, 2005

 

Table of Contents

 

Introductory Section

 

I. Transmittal Letter I - 1 II. List of Principal Officials I - 11 III. 2002 Certificates of Achievement I - 12 IV. Organization Chart I - 13

 

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  Statement of Net Assets 27   e.  Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 28   f.  Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of 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.  General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual 75   b.  Notes to Required Supplementary Information 86 V. Combining and Individual Fund Financial Statements and Schedules        a.  Combining Balance Sheet - Nonmajor Governmental Funds 90   b.  Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds 96   c.  Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP) Budgetary Basis) and Actual         i.   Debt Service Fund 102       ii.  Special Revenue Funds 103   d.  Combining Statement of Net Assets - Internal Service Funds 131   e.  Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds 132   f.  Combining Statement of Cash Flows - Internal Service Funds 133   g.  Combining Balance Sheet - Agency Funds 136   h.  Combining Statement of Changes in Fiduciary Assets and Liabilities 138

 

Statistical Section

 

I. Government-wide Revenues 144 II. Government-wide Expenses by Function 145 III. Comparative Condensed Summary of Revenues - All Governmental Fund Types - Last Ten Years 146 IV. Comparative Summary of Expenditures - All Governmental Fund Types - Last Ten Years 148 V. Tax Levies and Tax Collections - Last Ten Years 150 VI. Assessed and Estimated Actual Value of Taxable Property 153 VII. Property Tax Rates and Tax Levies - Major Direct and Overlapping Governments 154 VIII . Principal Taxpayers 156 IX. Computation of Legal Debt Margin 157 X. Ratio of Annual Debt Service for General Bonded Debt to Total Expenditures - All governmental fund types 158 XI. Ratio of Net General Bonded Debt to Assessed Values and Net Bonded Debt Per Capita 159 XII. Computation of Direct and Overlapping Debt 160 XIII . Construction and Property Values - Last Ten Years 161 XIV. Miscellaneous Information 162

 

Compliance Section

 

I. Report on Internal Control Over Financial Reporting and on Compliance and Other matters Based on an Audit of Financial Statements performed in Accordance with Government Auditing Standards 169 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 Circular 171 III. Schedule of Expenditures of Federal and State Awards 173 IV. Notes on the Schedule of Expenditures of Federal and State Awards 177 V. Schedule of Findings and Questioned Costs 179 VI. Schedule of Prior Year Audit Findings 185