Employees Retirement System of Texas Comprehensive Annual Financial Report: 2009 Page: II
120 p. : ill.View a full description of this report.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
Table of Contents
Introductory Section
Highlights of Retirem ent Program s ............................................................................................. .................................... 3
Executive D irector and C hair's M essage .............................................................................................................................. 4
Lette r of Tra ns m itta l ............................................................................................................................................................... 6
Certificate of Achievement.................................................................................................................................................................... 8
O rga nizationa l C hart and D ata ............................................................................................................................................. 9
S um m a ry of Plan P rovisio ns ................................................................................................................................................ 10
Financial Section
Independent Auditor's Report ................................................................................. .......................................17
Management's Discussion and Analysis........................................................................................................... 19
Basic Financial Statements - Exhibits:
Government-Wide Financial Statements:
Statem ent of N et Assets .................................................................................................................................... 24
II Statem ent of Activities ..................................................................................................................................... 2 5
Fund Financial Statements:
III Balance Sheet - Governm ental Funds ............................................................................................................. 26
IV Statement of Revenues, Expenditures and Changes in Fund Balances -
G ove rn m e ntal Fu n d s .......................................................................................................................................... 2 7
V Statement of Net Assets - Proprietary Fund .............................................................................................. 28
VI Statement of Revenues, Expenses and Changes in Net Assets - Proprietary Fund .................................. 29
VII Statement of Cash Flows - Proprietary Fund ............................................................................................. 31
VIII Combined Statement of Fiduciary Net Assets .........................................................................32
IX Combined Statement of Changes in Fiduciary Net Assets ......................................................... 33
X Combining Statement of Fiduciary Net Assets -
Pension and Other Employee Benefit Trust Funds .................................................................... 34
XI Combining Statement of Changes in Fiduciary Net Assets -
Pension and Other Employee Benefit Trust Funds ..................................................................................... 36
Notes to the Basic Financial Statements ............................................ 40
Required Supplementary Information:
Schedule of Budgetary Comparison - Appropriated Special Revenue Funds ...............................................59
Schedule of Funding Progress - Defined Benefit Plans ...................................................................................... 60
Schedule of Employer Contributions - Defined Benefit Plans .................................................................................. 61
Notes to the Required Supplementary Information ........................................ 62
Other Supplementary Information
Fiduciary Funds:
Combining Financial Schedules
Agency Funds
A-1 Combining Schedule of Net Assets ............................................................................................... 63
A-2 Combining Schedule of Changes in Assets and Liabilities ........................................................... 64
Supporting Schedules:
Revenues, Expenses and Changes in Statutory Account Balances (Non-GAAP Presentation):
1 Em ployees Retirem ent Fund .................................................................................................................... 65
2 Law Enforcement and Custodial Officer Supplemental Retirement Fund.............................................. 66
3 Judicial Retirement System Plan Two Fund ............................................................................................67
Other Supplementary Schedules
4 Administrative and Investment Expenses/Expenditures -
Statutory Administrative Funds and Accounts.......................................................................................68
5 Professional and Consulting Fees...........................................................................................................70-to next page
Upcoming Pages
Here’s what’s next.
Search Inside
This report can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Report.
Employees Retirement System of Texas. Employees Retirement System of Texas Comprehensive Annual Financial Report: 2009, report, November 2009; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth578460/m1/4/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.