Texas Public Finance Authority Annual Financial Report: 2013 Page: Table Of Contents
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TABLE OF CONTENTS
1. Le tte r of T ra n sm itta l ...................................................................................................................
II. GENERAL PURPOSE FINANCIAL STATEMENTS
A: Combined Balance Sheet/Statement of Net Assets - Governmental Funds (Exh. I) .........1
B: Combined Statement of Revenues, Expenditures and Changes in Fund Balances/
Statement of Activities - Governmental Funds (Exh. II)................................................ 5
C: Combined Statement of Net Assets - Fiduciary Funds (Exh VI)................9
D: Combined Statement of Changes in Fiduciary Net Assets (Exh VII)................................10
III. NOTES TO THE FINANCIAL STATEMENTS
1. Summary of Significant Accounting Policies...................................................................11
2. Capital Assets .................................................................................................................16
3. Deposits, Investments & Repurchase Agreements ........................................................17
4. Short-Term Debt .............................................................................................................18
5. Long Term Liabilities.......................................................................................................19
6. Bonded Indebtedness............................................................................................... 22
7. Derivative Instruments ....................................................................................................28
8. Operating and Capital Leases ........................................................................................28
9 . P ension P lans ......................................................................................................... . . 28
10. Deferred Compensation.............................................................................................28
11. Post Employment Health Care and Life Insurance Benefits...........................................28
12. Interfund Activities and Transactions..............................................................................28
13. Continuance Subject to Review ................................................................................. 35
14. Adjustments to Fund Balances and Net Assets......................................................... 35
15. Contingencies and Commitments...................................................................................35
16. Subsequent Events .........................................................................................................35
17. Risk Management ....................................................................................................... 36
18. Management Discussion and Analysis ..................................................................... 36
19. The Financial Reporting Entity........................................................................................36
20. Stewardship, Compliance and Accountability.................................................................37
21. N/A ..................................................................................................................................37
22. Donor-Restricted Endowments ......................................................................................37
23. Extraordinary and Special Items ............................................................................... 37
24. Disaggregation of Receivable and Payable Balances............................................... 37
25. Termination Benefits .................................................................................................. 37
26. Segment Information - Enterprise Funds ................................................................... 37
IV. COMBINING FINANCIAL STATEMENTS
A. Combining Balance Sheet-All General and Consolidated Funds (Exh. A-1) ............. 39
B. Combining Statement of Revenues, Expenditures and
Changes in Fund Balance- All General and Consolidated Funds (Exh. A-2) ................40
C. Combining Balance Sheet-Special Revenue Funds (Exh. B-1) ................................ 41
D. Combining Statement of Revenues, Expenditures and
Changes in Fund Balance-Special Revenue Funds (Exh. B-2) ....................................42
E. Combining Balance Sheet-Debt Service Funds (Exh. C-1) ........................................ 43
F. Combining Statement of Revenues, Expenditures and
Changes in Fund Balance- Debt Service Funds (Exh. C-2) .........................................49
G. Combining Balance Sheet-Capital Project Funds (Exh. D-1) ....................................55
H. Combining Statement of Revenues, Expenditures and
Changes in Fund Balance- Capital Project Funds (Exh. D-2) .................................. 67
1. Combining Statement of Fiduciary Net Assets
- Private-Purpose Trust Funds (Exh 1-1) .............................................................79
J. Combining Statement of Changes in Fiduciary Net Assets
- Private-Purpose Trust Funds (Exh 1-2) ..................................................................80
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Texas Public Finance Authority. Texas Public Finance Authority Annual Financial Report: 2013, report, Autumn 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth653234/m1/4/?q=Lamar+University: accessed June 4, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.