County of Hidalgo, Texas
Total Page:16
File Type:pdf, Size:1020Kb
County of Hidalgo, Texas Comprehensive Annual Financial Report For the Year Ended December 31, 2004 Prepared by the Office of the County Auditor Raymundo Eufracio, CPA COUNTY OF HIDALGO, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2004 PREPARED BY: THE OFFICE OF THE COUNTY AUDITOR RAYMUNDO EUFRACIO,, CPA COUNTY AUDITOR COUNTY OF HIDALGO, TEXAS Comprehensive Annual Financial Report For the Year Ended December 31, 2004 TABLE OF CONTENTS Page Exhibit INTRODUCTORY SECTION Letter of Transmittal-County Auditor ....................................................................... 1 2003 GFOA Certificate of Achievement ................................................................... 8 Organizational Chart of County .............................................................................. 9 Governing Body .................................................................................................... 10 List of Principal Officials........................................................................................ 11 FINANCIAL SECTION Independent Auditors’ Report ......................................................................... 12 Management’s Discussion and Analysis (MD&A) ............................................. 14 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets.............................................................................. 23 A-1 Statement of Activities ................................................................................. 24 A-2 Fund Financial Statements Governmental Funds Financial Statements Balance Sheet ......................................................................................... 26 A-3 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets......................................................................... 28 A-4 Statement of Revenues, Expenditures, and Changes in Fund Balance........... 29 A-5 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities………………………………………………………........................ 31 A-6 Statement of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual – General Fund........................................................... 32 A-7 Statement of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual – Head Start Program ................................................. 33 A-8 Proprietary Fund Financial Statements Statement of Net Assets........................................................................... 34 A-9 Statement of Revenues, Expenses, and Changes in Fund Net Assets........... 35 A-10 Statement of Cash Flows .......................................................................... 36 A-11 Fiduciary Fund Financial Statements Statement of Fiduciary Net Assets............................................................. 37 A-12 Statement of Changes in Fiduciary Net Assets ........................................... 38 A-13 Notes to Basic Financial Statements ............................................................ 39 Page Exhibit Combining and Individual Fund Statements and Schedules: Combining Balance Sheet-Non-Major Governmental Funds.................................... 62 B-1 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance-Non-Major Governmental Funds .................................................. 63 B-2 Special Revenue Funds: Combining Balance Sheet ............................................................................... 64 C-1 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance.............................................................................................. 76 C-2 Comparative Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual (Individual Funds): Road and Bridge, County Wide.................................................................. 88 C-3 Road and Bridge Precinct No. 1................................................................. 89 C-4 Road and Bridge Precinct No. 2................................................................. 90 C-5 Road and Bridge Precinct No. 3................................................................. 91 C-6 Road and Bridge Precinct No. 4................................................................. 92 C-7 Parks, County Wide ................................................................................. 93 C-8 Parks, Precinct No.1 ................................................................................ 94 C-9 Parks, Precinct No.2 ................................................................................ 95 C-10 Parks, Precinct No.3 ................................................................................ 96 C-11 Parks, Precinct No.4 ................................................................................ 97 C-12 Various Officials L.E.O.S.E. ...................................................................... 98 C-13 District Attorney Motor Vehicle Theft .......................................................... 99 C-14 District Attorney Bad Check Processing..................................................... 100 C-15 District Attorney Investigative Fund HB 65................................................... 101 C-16 Drug Abuse and Rehabilitation Fund........................................................... 102 C-17 Sheriff Investigation Fund........................................................................... 103 C-18 Sheriff Investigation Fund HB65.................................................................. 104 C-19 Sheriff Federal Sharing US Treasury ........................................................... 105 C-20 Sheriff Federal Sharing Department of Justice ............................................. 106 C-21 Constable, Precinct 5-Investigation Fund .................................................... 107 C-22 District Clerk Records Management and Preservation Fund.......................... 108 C-23 District Clerk Title IV-D.............................................................................. 109 C-24 County Clerk Records Management and Preservation Fund.......................... 110 C-25 County Records Management and Preservation Fund .................................. 111 C-26 Court Reporter Service Fund...................................................................... 112 C-27 Juvenile Delinquency Prevention Fund ........................................................ 113 C-28 Courthouse Security Fund......................................................................... 114 C-29 Justice Court Technology Fund.................................................................. 115 C-30 Contributions Fund ................................................................................... 116 C-31 Tax Assessor/Collector (T.A.C.) Special Vehicle Inventory Fund ................... 117 C-32 Law Library .............................................................................................. 118 C-33 Youth Village Fund ................................................................................... 119 C-34 Hidalgo County Indigent Health Care Fund .................................................. 120 C-35 Drainage District No. 1.............................................................................. 121 C-36 Grant Funds: Detail Balance Sheet ................................................................................ 122 C-37 Detail Statement of Revenues, Expenditures, and Changes in Fund Balances ...................................................................................... 130 C-37 Page Exhibit Combining and Individual Fund Statements and Schedules, (Cont.): Debt Service Funds: Combining Balance Sheet ............................................................................... 134 C-38 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance.............................................................................................. 136 C-39 Comparative Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual (Individual Funds): Notes Payable ......................................................................................... 140 C-40 Road District No. 5................................................................................... 141 C-41 Road District No. 15 ................................................................................. 142 C-42 General Obligation Refunding Bonds, Series 1996 ....................................... 143 C-43 General Obligation Refunding Bonds, Series 1998 ....................................... 144 C-44 Certificates of Obligation, Series 1998 ........................................................ 145 C-45 Certificates of Obligation, Series 2000 ........................................................ 146 C-46 Certificates of Obligation, Series 2001 ........................................................ 147 C-47 Certificates of Obligation, Series 2002 ........................................................ 148 C-48 Certificates of Obligation, Series 2004 ........................................................ 149 C-49 Drainage District No. 1.............................................................................. 150 C-50 Capital Projects Funds: Combining Balance Sheet ............................................................................... 151