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Annual Report Cover.Psd Guadalupe-Blanco River Authority of Texas Annual Financial Report Fiscal Year Ended August 31, 2010 Financial information compiled by the GBRA Accounting Department. Introductory Section, Year in Review and story narratives compiled by the Communications and Education Department. Report designed by Connie Rothe. GEN-CE-FY2010-CAP-2000 1 Flowing Through Congregations 2 Table of Contents Guadalupe-Blanco River Authority Comprehensive Annual Financial Report for Fiscal Year Ended August 31, 2010 Introductory Section Title Sheet ......................................................................................................................................................1 Theme ............................................................................................................................................................2 Table of Contents ...........................................................................................................................................3 Board of Directors ..........................................................................................................................................4 Vision and Mission ........................................................................................................................................5 Basin Map ......................................................................................................................................................6 GBRA Operational Chart ..............................................................................................................................7 Year in Review ................................................................................................................................................8 Letter from Board Chair and General Manager ..........................................................................................11 Flowing Through Congregations Our Lady of Refuge .....................................................................................................................................13 First United Methodist Church, Victoria .....................................................................................................15 St Peter the Apostle Catholic Church ..........................................................................................................17 First Protestant Church ................................................................................................................................19 Our Lady of the Gulf Catholic Church .......................................................................................................21 St Mark’s Lutheran Church .........................................................................................................................23 St Andrew’s Episcopal Church .....................................................................................................................25 First United Methodist Church, San Marcos ...............................................................................................27 First Christian Church .................................................................................................................................29 First Baptist Church .....................................................................................................................................31 St. Helena’s Episcopal Church .....................................................................................................................33 Accountability - Results in Detail ................................................................................................................35 Government Finance Officers Association (GFOA) Certificate of Achievement ........................................37 Financial Letter to the Board of Directors ............................................................................................. 38-44 Financial Section Independent Auditor’s Report ................................................................................................................ 46-47 Management Discussion and Analysis ................................................................................................... 48-52 Balance Sheet ..........................................................................................................................................53 Statement of Revenue, Expenses and Changes to Net Assets .................................................................54 Statement of Cash Flows ........................................................................................................................55 Notes to Financial Statements .......................................................................................................... 56-68 Required Supplemental Information Defined Benefit Pension Plan Schedule of Funding Progress .................................................................71 Other Supplementary Schedules Combining Balance Sheet ................................................................................................................. 74-75 Combining Schedule of Revenue, Expenses and changes in Net Assets ........................................... 76-77 Combining Schedule of Cash Flows ................................................................................................. 78-79 Bond Amortization Schedules .......................................................................................................... 80-87 Statistical Section Index and Explanation .................................................................................................................................90 Schedule of Net Assets by Component ...................................................................................................91 Schedule of Changes in Net Assets .........................................................................................................92 Schedule of Operating Revenues by Source ............................................................................................93 Schedule of Operating Expenses .............................................................................................................93 Schedule of Nonoperating Revenue and Expenses ..................................................................................93 Schedule of Principal Customers.............................................................................................................94 Schedule of Operating Systems ...............................................................................................................95 Schedule of Debt by Type .......................................................................................................................96 Schedule of Third Party Debt ..................................................................................................................97 Demographics ................................................................................................................................... 98-99 Schedule of Employees by Division ......................................................................................................100 Schedule of Operating Statistics ................................................................................................... 102-103 Schedule of Capital Asset Additions by Division ..................................................................................104 Independent Auditor’s Report In Accordance with Government Auditing Standards Report on Compliance and Internal Controls .................................................................................... 106-107 Principal Offices and Business Locations/Publication Details ...................................................... Back Cover 3 GBRA Board of Directors Tilmon Lee “T.L.” Walker, Chair Grace G. Kunde, Vice-Chair Oscar H. Fogle, Secretary-Treasurer Comal County Guadalupe County Caldwell County Appointed: 2006, Gov. Rick Perry Reappointed: 2009, Gov. Rick Perry Appointed: 2008, Gov. Rick Perry Myrna P. McLeroy, Director Clifton L. Thomas, Jr., Director Arlene N. Marshall, Director Gonzales County Victoria County Calhoun County Reappointed: 2009, Gov. Rick Perry Reappointed: 2009, Gov. Rick Perry Appointed: 2008, Gov. Rick Perry James L. Powers, Director Frank J. Pagel, Director Michael D. Schultz, Director Hays County Refugio County Kendall County Appointed: 2008, Gov. Rick Perry Reappointed: 2008, Gov. Rick Perry Appointed: 2009, Gov. Rick Perry GBRA is governed by nine directors, appointed by the Governor of the State of Texas and confirmed by the Senate. The 10 counties in GBRA’s statutory district are represented on a rotating basis. Each director serves a six-year term with three directors appointed or re-appointed every two years. 4 Guadalupe-Blanco River Authority of Texas ESTABLISHED BY THE TEXAS LEGISLATURE GBRA was created in 1933 as the Guadalupe River Authority under Section 59, Article 16 of the Constitu- tion of Texas as a water conservation and reclamation district and a public corporation. It was reauthorized in 1935 as the Guadalupe-Blanco River Authority by an act of the Texas Legislature (VCS Art. 8280-106). SOUND MANAGEMENT AND ADMINISTRATION GBRA is governed by a board of nine directors who are appointed by the Governor and confirmed by the Texas Senate. Directors serve six-year terms, with three directors
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