INTRODUCTORY
SECTION
County Auditor's Letter of Transmittal
Certificate of Achievement for Excellence in Financial Reporting
Schedule of
Elected and Selected Appointed Officials
FINANCIAL
SECTION
Managements Discussion and Analysis
(Unaudited)
Basic Financial Statements:
Government-wide
Financial Statements:
Fund
Financial Statements:
Balance Sheet Governmental Funds
Reconciliation of the Governmental
Funds Balance Sheet to the
Statement of Revenues, Expenditures,
and Changes in Fund Balances -
Reconciliation of the Statement of
Revenues, Expenditures, and Changes in
Fund Balances of Governmental Funds to the Statement of Activities
Statement of Net Assets Proprietary
Funds
Statement of Revenues, Expenses, and
Changes in Net Assets -
Statement
of Cash Flows Proprietary Funds
Statement
of Fiduciary Net Assets Fiduciary Funds
Statement
of Net Assets Component Units
Statement of
Revenues, Expenses and Changes in Net Assets Component Units
Notes to the Financial Statements:
Note
1: Summary of Significant Accounting
Policies
Note 2: Deposits and Investments
Note 3: Property Taxes
Note 4: Other Receivables
Note 5: Interfund Receivables, Payables, and
Transfers
Note 6: Capital Assets
Note 7: Capital Leases Payable and Installment
Purchases
Note 8: Other Liabilities
Note 9: Short-Term Debt
Note 10: Long-Term Debt
Note 11: Compensated Absences Payable
Note 12: Deficit Equity Balances
Note 13: Retirement Plan
Note 14: Post Employment Benefits
Note 15: Risk Management
Note 16: Commitments and Contingent Liabilities
Required Supplementary Information:
Schedule
of Available Resources Budget and Actual
Budgetary Basis General Fund
Schedule
of Expenditures and Other Uses -
Budget and Actual - Budgetary Basis - General Fund
Notes
to Required Supplementary Information
Combining and Individual Fund
Information and Other Supplementary Information:
Nonmajor
Governmental Funds:
Combining
Balance Sheet - Nonmajor Governmental Funds - Summary
Combining
Statement of Revenues, Expenditures and Changes in Fund
Balances - Nonmajor Governmental Funds - Summary
Special Revenue Funds:
Combining
Balance Sheet - Nonmajor Governmental Funds - Special Revenue
Combining
Statement of Revenues, Expenditures and
Changes in Fund Balances - Nonmajor Governmental Funds - Special Revenue
Combining
Balance Sheet - Nonmajor Governmental Funds - Special Revenue -Grants
Combining
Statement of Revenues, Expenditures and
Changes in Fund Balances - Nonmajor Governmental Funds - Special Revenue - Grants
Combining
Balance Sheet - Nonmajor Governmental Funds - Special Revenue - Grants- Federal
Programs
Combining
Statement of Revenues, Expenditures and Changes in Fund Balances -
Nonmajor Governmental Funds - Special Revenue- Grants - Federal Programs
Combining
Balance Sheet - Nonmajor Governmental Funds - Special Revenue Grants -
Combining
Statement of Revenues, Expenditures and Changes in Fund Balances -
Nonmajor Governmental Funds - Special Revenue - Grants - State and Local Programs
Schedule
of Available Resources Budget and Actual
Budgetary Basis Special Revenue Fund
Schedule
of Expenditures and Other Uses -
Budget and Actual - Budgetary Basis Special Revenue Fund
Debt Service Funds:
Combining
Balance Sheet - Nonmajor Governmental Funds - Debt Service
Combining
Statement of Revenues, Expenditures and Changes in Fund Balances -
Nonmajor Governmental Funds - Debt Service
Schedule
of Available Resources Budget and Actual
Budgetary Basis Debt Service Fund
Schedule of
Expenditures and Other Uses -
Budget and Actual - Budgetary Basis Debt Service Fund
Capital
Projects Funds:
Combining
Balance Sheet Nonmajor Governmental Funds - Capital Projects
Combining
Statement of Revenues, Expenditures and Changes in
Fund Balances Nonmajor Governmental Funds - Capital Projects
Schedule
of Available Resources Budget and Actual
Budgetary Basis Capital Projects Fund
Schedule
of Expenditures and Other Uses -
Budget and Actual - Budgetary Basis Capital Projects Fund
Nonmajor
Enterprise Funds:
Combining
Statement of Net Assets Nonmajor Enterprise Funds
Combining
Statement of Revenues, Expenses and Changes in
Net Assets Nonmajor Enterprise Funds
Combining
Statement of Cash Flows Nonmajor Enterprise Funds
Internal
Service Funds:
Combining
Statement of Net Assets Internal Service Funds
Combining
Statement of Revenues, Expenses and Changes in
Net Assets Internal Service Funds
Combining
Statement of Cash Flows Internal Service Funds
Fiduciary
Funds:
Combining
Statement of Fiduciary Assets and Liabilities Agency Funds
Combining
Statement of Changes in Fiduciary Assets and Liabilities Agency Funds
Component Units:
Combining
Statement of Net Assets - Nonmajor Component Units
Statement
of Revenues, Expenses and Changes in
Net Assets - Nonmajor Component Units
Capital
Assets Used in the Operation of Governmental Funds:
Capital
Assets Used in the Operation of Governmental Funds Schedule by Source
Capital
Assets Used in the Operation of Governmental Funds Schedule by Function
Capital
Assets Used in the Operation of Governmental Funds Schedule of Changes by
Function
STATISTICAL SECTION
(Unaudited)
TABLE
Government-Wide
Expenses by Function
1
Government-Wide
Revenues
...
2
Bar
Chart General Governmental Expenditures and Revenues Last Ten Fiscal Years.......................... 3
General
Governmental Expenditures by Function - Last Ten Fiscal Years.................................................... 4
General
Governmental Revenues By Source - Last Ten Fiscal Years............................................................. 5
Property
Tax Levies and Collections (Except Flood Control District) Last Ten Years................................ 6
Property
Tax Levies and Collections - Flood Control District - Last Ten Years........................................... 7
Assessed
and Estimated Value of Property (Except Flood Control District) - Last Ten
Years.................. 8
Assessed
and Estimated Value of Property - Flood Control District - Last Ten Years............................... 9
County-Wide
Ad Valorem Tax Rates - Last Ten Years.................................................................................... 10
Property
Tax Rates - All Direct and Overlapping Governments -Last Ten Years......................................... 11
Principal
Taxpayers................................................................................................................................................ 12
Computation
of Legal Debt Margin..................................................................................................................... 13
Ratio
of Net General Bonded Debt to Taxable Value and
Net Bonded Debt Per Capita - Last Ten Years............................................................................................... 14
Ratio
of Annual Debt Service for General Bonded Debt to
Total General Governmental Fund Expenditures - Last Ten Fiscal Years...................................................... 15
Estimated
Direct and Overlapping Bonded Debt............................................................................................... 16
Revenue
Bond Coverages Last Ten Fiscal Years.......................................................................................... 17
Demographic
Statistics - Last Ten Calendar Years........................................................................................... 18
Property
Values - Last Ten Calendar Years........................................................................................................ 19
Retirement
Plan Required Supplemental Historical Trend Information.......................................................... 20
County
Maintained Roads.................................................................................................................................... 21
Number
of Harris County Employees.................................................................................................................. 21
TABLE
Students
Enrolled in Colleges and Universities Located within the County................................................ 21
Miscellaneous
Statistical Data............................................................................................................................. 21
Other Information:
Table of
Tax Rates ................................................................................................................................................. 22
Table of
Assessed Values and Tax Rates .......................................................................................................... 23
Table of
Tax Levies, Collections and Delinquencies ....................................................................................... 24
Table
of Tax Debt Outstanding ........................................................................................................................... 25
Table
of Historical Tax Debt Outstanding ......................................................................................................... 26
Table
of Estimated County-Wide and Overlapping Ad Valorem Tax Debt .................................................. 27
Table
of County-Wide Authorized but Unissued Bonds ............................................................................... 28
Table
of Current Investments............................................................................................................................... 29
Table
of Employees ............................................................................................................................................... 30
Table
of Retirement System Employer Contributions....................................................................................... 31
Table
of Operating Funds Budget for the Countys Fiscal Year 2004/2005 ................................................. 32
Table
of County Capital Projects Funds Budgeting......................................................................................... 33
Table
of Outstanding Toll Road Senior Lien Revenue Bonds........................................................................ 34
Table
of Outstanding Toll Road Tax Bonds....................................................................................................... 35
Toll
Road Bonds Debt Service Requirements.................................................................................................... 36
Historical
Toll Road Operating Results and Coverages and Toll Road Rates.............................................. 37
(Audited)
Independent
Auditors Report on Compliance and Internal Control over Compliance
Applicable to Each Major Federal and State
Award Program and on the Schedule of
Expenditures of Federal and State Awards
Independent
Auditors Report on Compliance and on Internal Control over Financial
Reporting Based upon the Audit Performed in
Accordance with Government Auditing
Standards
Schedule
of Expenditures of Federal and State Awards
Notes
to the Schedule of Expenditures of Federal and State Awards
Schedule
of Findings and Questioned Costs
.