Texas Public Finance Authority Annual Financial Report: 2016 Page: Table Of Contents
104 p.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
. Letter of Transmittal
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 17
5. Long-Term Liabilities. 18
6. Bonded Indebtedness. .20
7 Derivatives .27
8. Leases. .27
9. Defined Benefit Pension Plans and Defined Contribution Plan .27
10. Deferred Compensation. .27
11. Post Employment Health Care and Life Insurance Benefits. .27
12. Interfund Activities and Transactions. .27
13. Continuance Subject to Review. 35
14. Adjustments to Fund Balances and Net Position. .35
15. Contingencies and Commitments. .35
16. Subsequent Events. :35
17 Risk Management. .36
18. Management Discussion and Analysis. .37
19. The Financial Reporting Entity. .37
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. .38
25. Termination Benefits. .38
26. Segment Information. .38
27 Service Concession Arrangements. .38
28. Deferred Outflows of Resources and Deferred Inflows of Resources 38
29. Troubled Debt Restructuring. .38
30. Non-Exchange Financial Guarantees. .38
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 andChanges in Fund Balance- Debt Service Funds (Exh. C-2) 51
G. Combining Balance Sheet-Capital Project Funds (Exh. D-1) .59
H. Combining Statement of Revenues, Expenditures and
Changes in Fund Balance- Capital Project Funds (Exh. D-2) 71
1. Combining Statement of Fiduciary Net Assets
Private-Purpose Trust Funds (Exh I-1) .83
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.
Texas Public Finance Authority. Texas Public Finance Authority Annual Financial Report: 2016, report, November 20, 2016; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth903032/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.