CAFR’S 2004

WEBB COUNTY, TEXAS

Comprehensive Annual Financial Report (CAFR)
Fiscal Year Ended September 30, 2004

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The CAFR is divided into 4 major sections:  i) introductory section , ii) financial section , and iii) statistical section , iv) single audit section.  The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the State of Texas for its CAFR for the fiscal year ended September 30, 2003.  This was the Thirteenth consecutive year that the County has received this prestigious award.  The 2004 CAFR has also been submitted to the GFOA to determine its eligibility for another certificate.

The accompanying CAFR was prepared in accordance with GASB Statement 34 .   This pronouncement  establishes new  financial reporting  requirements  for state and  local governments throughout the United States.
 

Download complete 2004 CAFR  (15.7 MB - 487 pages)

This section provides general information on the organizational structure of Webb County government as well as information useful in assessing the County's financial condition.

• Auditor’ Letter of Transmittal
• Webb County Business Barometer
• Certificate of Achievement
• Organizational Chart
• Directory of Officials

II. FINANCIAL SECTION

This section is used to present the independent auditor's report on the financial statements, the management's discussion and analysis ("MD&A"), the basic financial statements, other required supplementary information (i.e., pension and budgetary information), as well as combining fund statements and schedules.

• Independent Auditor's Report
• Management's Discussion and Analysis
   

Basic Financial Statements

Government-wide Financial Statements

• Statement of Net Assets
• Statement of Activities

Fund Financial Statements

• Governmental Funds
• Proprietary Funds
• Fiduciary Funds

Notes to the Financial Statements
 

Required Supplementary Information Other Than MD&A

• RSI - Budgetary Reporting
• RSI - Defined Benefit Pension Plans
• Other Supplementary Information

Combining Fund Statements and Schedules

       Combining and Individual Fund Statements and Schedules for:

• Nonmajor Governmental Funds
• Nonmajor Governmental Funds Special Revenues
• Nonmajor Governmental Funds Capital Projects
• Nonmajor Governmental Funds Debt Service  

Combining and Individual Fund Statements and Schedules for:

• Internal Service Funds
• Fiduciary Funds

III. STATISTICAL SECTION

This section  provides a broad range of trend data covering key financial indicators. It also contains demographic and miscellaneous data useful in assessing the County financial condition.
 

• Government–wide Expenses by Function
• Government–wide Revenues
• General Governmental Expenditures by Function
• General Governmental Revenues by Source
• Property Tax Levies and Collections
• Property Tax Rates – Direct and Overlapping Governments
• Assessed and Estimated Actual Value of All Taxable Property
• Computation of Legal Debt Margin
• Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt per Capita
• Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total Expenditures
• Computation of Direct and Overlapping Debt
• Demographic Statistics
• Property Value, Construction and Bank Deposits
• Principal Taxpayers
• Principal Employers
• Schedule of  Insurance in Force and Amount of Coverage
• Webb County Water Utility Activity
• General Information
• Budgets
• County Auditor’s Department Personnel

IV. SINGLE AUDIT SECTION

This section is used to present the independent Auditor's Report On Compliance And On Internal Control Over Financial Reporting Based On An Audit of Financial Statements Performed in Accordance with Government Auditing Standards.

• Independent Auditor’s Report On Compliance And On Internal Control Over Financial Reporting Based On An Audit of Financial Statements Performed in Accordance with Government Auditing Standards
• Independent Auditor’s Report On Compliance With Requirements Applicable To Each Major Program And Internal Control Over Compliance In Accordance with OMB Circular A-133
• Schedule Of Federal Financial Assistance
• Schedule Of State Financial Assistance
• Federal Schedule Of Findings And Questioned Costs 
• Federal Summary Of Prior Audit Findings
• State Schedule Of Findings And Questioned Costs
• State Summary Schedule of Prior Audit Findings

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