HARRIS COUNTY FLOOD
CONTROL DISTRICT
A COMPONENT UNIT OF
FISCAL YEAR ENDED FEBRUARY 29, 2004
TABLE OF CONTENTS
Financial Section
Management’s Discussion and
Analysis (Unaudited)
Government-wide Financial Statements:
Statement of Net Assets
Statement of Activities
Fund Financial Statements:
Balance Sheet – Governmental Funds
Reconciliation of the Governmental Funds
Balance Sheet to
the
Statement of Net Assets
Statement of Revenues, Expenditures and
Changes in Fund
Balances - Governmental Funds
Reconciliation of Statement of Revenues,
Expenditures and
Changes in Fund Balance to the
Statement of Activities
Notes to the Financial
Statements
1. Summary of Significant Accounting Policies
2.
Deposits and Investments
3.
Property Taxes
4.
Interfund Receivables, Payables, and Transfers
5.
Capital Assets
6.
Long-Term Debt
7.
Retirement Plan
8.
Post Employment Benefits
9.
Commitments and Contingent Liabilities
10.
Risk Management
Required Supplementary
Information:
Schedule of Revenues
and Expenditures – Budget and Actual –
Budgetary Basis – Operations and Maintenance (General) Fund
Notes to the Required Supplementary
Information
Schedule of Services
and Rates – Schedule 1
Schedule
of General Fund Expenditures – Schedule 2
Schedule
of Temporary Investments – Schedule 3
Schedule
of Taxes Levied and Receivable – Schedule 4
Schedule
of Changes in Capital Assets – Schedule 5
Schedule
of Long-Term Debt Service Requirements by Year – Schedule 6
Schedule
of Changes in Long-Term Debt – Schedule 8
Comparative
Schedule of Revenues and Expenditures – General Fund
And Debt Service Funds – Schedule 9
Schedule
of Insurance Coverage – Schedule 10
Schedule
of Board Members, Key Personnel and Consultants – Schedule 11