Texas Department of Information Resources Annual Financial Report: 2013 Page: Table Of Contents
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LETTER OF TRANSMITTAL
GENERAL PURPOSE FINANCIAL STATEMENTS
Exhibit I-Combined Balance Sheet/Statement of Net Assets - Governmental Funds 1
Exhibit II-Combined Statement of Revenues, Expenditures, and Changes in Fund
Balances/Statement of Activities - Governmental Funds 2
Exhibit VI-Combined Statement of Net Assets - Agency Funds 3
COMBINING FINANCIAL STATEMENTS
Exhibit J-1: Combining Statement of Changes in Assets and Liabilities - Agency Fund 4
NOTES TO THE FINANCIAL STATEMENTS
1 Summary of Significant Accounting Policies 5-9
2 Capital Assets 10
3 Deposits, Investments and Repurchase Agreements 11
4 Short-Term Debt 12
5 Long-Term Liabilities 13
6 Bonded Indebtedness 14
7 Derivatives 15
8 Leases 16
9 Pension Plans 17
10 Deferred Compensation 18
11 Post Employment Health Care and Life Insurance Benefits 19
12 Interfund Activity and Transactions 20
13 Continuance Subject to Review 21
14 Adjustments to Fund Balance/Net Assets 22
15 Contingencies and Commitments 23
16 Subsequent Events 24
17 Risk Management 25
18 Management Discussion and Analysis 26
19 The Financial Reporting Entity 28
20 Stewardship, Compliance and Accountability 29
21 Not Applicable to the AFR 30
22 Donor Restricted Endowments 31
23 Extraordinary and Special Items 32
24 Disaggregation of Receivable and Payable Balances 33
25 Termination Benefits 34
26 Segment Information 35
ADDENDUM
Addendum 1: Cooperative Contracts Customer List 36-63
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Texas. Department of Information Resources. Texas Department of Information Resources Annual Financial Report: 2013, report, November 20, 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth653630/m1/4/?q=Lamar+University: accessed June 10, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.