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CAFR-2013

CAFR-2013

Susan Combs Texas Comptroller of Public Accounts Comprehensive Annual Financial Report 2013 For the State of Texas for the Fiscal Year Ended August 31, 2013

  • Page 3 and 4: Susan Combs Texas Comptroller of Pu
  • Page 5 and 6: State of Texas Comprehensive Annual
  • Page 7 and 8: 3: STATISTICAL SECTION Financial Tr
  • Page 9 and 10: Section One Introductory Section 20
  • Page 11 and 12: February 21, 2014 To the Citizens o
  • Page 13 and 14: The Texas unemployment rate is expe
  • Page 15 and 16: ernments across Texas that are stri
  • Page 17 and 18: accepted accounting principles and
  • Page 19 and 20: State of Texas Comprehensive Annual
  • Page 21 and 22: Judicial Secretary of State Commiss
  • Page 23 and 24: Section Two Financial Section 2013
  • Page 25 and 26: 2013 • Comprehensive Annual Finan
  • Page 27 and 28: 2013 • Comprehensive Annual Finan
  • Page 29 and 30: Section Two (continued) Management
  • Page 31 and 32: Management’s Discussion and Analy
  • Page 33 and 34: cash and other assets that can be r
  • Page 35 and 36: Changes in Net Position For the Fis
  • Page 37 and 38: Expenses and Program Revenues: Busi
  • Page 39 and 40: in this is $6.2 billion in the econ
  • Page 41 and 42: Capital Assets - Net of Depreciatio
  • Page 43 and 44: from 6.3 percent in November 2012 t
  • Page 45 and 46: Section Two (continued) Basic Finan
  • Page 47 and 48: STATE OF TEXAS Statement of Net Pos
  • Page 49 and 50: Net (Expense) Revenue and Changes i
  • Page 51 and 52: Reconciliation of the Governmental
  • Page 53 and 54:

    Reconciliation of the Governmental

  • Page 55 and 56:

    STATE OF TEXAS Statement of Net Pos

  • Page 57 and 58:

    STATE OF TEXAS Statement of Revenue

  • Page 59 and 60:

    STATE OF TEXAS Statement of Cash Fl

  • Page 61 and 62:

    STATE OF TEXAS Statement of Changes

  • Page 63 and 64:

    State of Texas Notes to Financial S

  • Page 65 and 66:

    Note 1 Summary of Significant Accou

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    The statement of activities reflect

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    The major enterprise funds for the

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    adopted annual budgets are the gene

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    mium or discount. Deferred issuance

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    not in a spendable form or they are

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    Capital Asset Activity For the Fisc

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    Capital Asset Activity (concluded)

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    was $1.5 billion, $439.4 million an

  • Page 83 and 84:

    The fair values of investments as o

  • Page 85 and 86:

    Investments Exposed to Foreign Curr

  • Page 87 and 88:

    Investments Exposed to Credit Risk

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    The following table provides inform

  • Page 91 and 92:

    Securities Lending TRS, PSF, ERS, U

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    agreements that are reported as inv

  • Page 95 and 96:

    Note 5 Long-Term Liabilities Long-t

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    for additional details. Debt servic

  • Page 99 and 100:

    Debt Service Requirements (Amounts

  • Page 101 and 102:

    General Obligation Bonds - Authoriz

  • Page 103 and 104:

    Pledged Future Revenues Pledged rev

  • Page 105 and 106:

    Demand Bond - Standby Purchase Agre

  • Page 107 and 108:

    Defeased Bonds Texas defeased vario

  • Page 109 and 110:

    Pay-Variable, Receive-Variable Inte

  • Page 111 and 112:

    Texas Deparartment of Housing and C

  • Page 113 and 114:

    Hedging Interest Rate Swaps: Signif

  • Page 115 and 116:

    Hedging Interest Rate Swaps: Signif

  • Page 117 and 118:

    Note 8 Leases The state leases offi

  • Page 119 and 120:

    Note 9 Retirement Plans The state o

  • Page 121 and 122:

    For members of the employee class h

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    A member is vested after five years

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    lieu of the TRS Plan before the 91s

  • Page 127 and 128:

    Annual Pension Cost and Net Pension

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    Note 10 Deferred Compensation The s

  • Page 131 and 132:

    Funded Status and Funding Progress

  • Page 133 and 134:

    The Texas Public School Retired Emp

  • Page 135 and 136:

    payables include loans for energy e

  • Page 137 and 138:

    Governmental Fund Balances - Nonspe

  • Page 139 and 140:

    Restatements by Types of Activity (

  • Page 141 and 142:

    An actual liability is realized onl

  • Page 143 and 144:

    Bonds and Commercial Paper Issued/R

  • Page 145 and 146:

    University of Texas System and Texa

  • Page 147 and 148:

    which is the governing body of the

  • Page 149 and 150:

    SW Moncrief and its ability to modi

  • Page 151 and 152:

    cation Foundation’s budget, its a

  • Page 153 and 154:

    to an analysis performed this year

  • Page 155 and 156:

    statements may be obtained by conta

  • Page 157 and 158:

    owned by the Foundation. Therefore,

  • Page 159 and 160:

    public safety of persons using thos

  • Page 161 and 162:

    Note 23 Extraordinary and Special I

  • Page 163 and 164:

    • Shift the majority of the finan

  • Page 165 and 166:

    Section Two (continued) Required Su

  • Page 167 and 168:

    STATE OF TEXAS Budgetary Comparison

  • Page 169 and 170:

    Basis of Budgeting The state’s bu

  • Page 171 and 172:

    Factors Affecting Condition Assessm

  • Page 173 and 174:

    • The Health Benefit Cost Trend h

  • Page 175 and 176:

    Section Two (continued) Other Suppl

  • Page 177 and 178:

    Section Two (continued) Governmenta

  • Page 179 and 180:

    STATE OF TEXAS Combining Balance Sh

  • Page 181 and 182:

    Nonmajor Special Revenue Funds The

  • Page 183 and 184:

    STATE OF TEXAS Combining Statement

  • Page 185 and 186:

    System Benefit Fund Available Schoo

  • Page 187 and 188:

    Nonmajor Debt Service Funds The Tex

  • Page 189 and 190:

    STATE OF TEXAS Combining Statement

  • Page 191 and 192:

    Nonmajor Capital Projects Funds The

  • Page 193 and 194:

    Texas Texas Other Texas Department

  • Page 195 and 196:

    Texas Texas Other Texas Department

  • Page 197 and 198:

    Nonmajor Permanent Funds The Perman

  • Page 199 and 200:

    STATE OF TEXAS Combining Statement

  • Page 201 and 202:

    Section Two (continued) Enterprise

  • Page 203 and 204:

    Nonmajor Enterprise Funds The Texas

  • Page 205 and 206:

    Texas Department of Grand Other Cri

  • Page 207 and 208:

    Texas Department of Grand Other Cri

  • Page 209 and 210:

    Texas Department of Grand Other Cri

  • Page 211 and 212:

    Texas Department of Grand Other Cri

  • Page 213 and 214:

    Texas Department of Grand Other Cri

  • Page 215 and 216:

    Texas Department of Grand Other Cri

  • Page 217 and 218:

    Colleges and Universities - Major E

  • Page 219 and 220:

    University Stephen F. of Texas Aust

  • Page 221 and 222:

    University Stephen F. of Texas Aust

  • Page 223 and 224:

    University Stephen F. of Texas Aust

  • Page 225 and 226:

    University Stephen F. of Texas Aust

  • Page 227 and 228:

    University Stephen F. of Texas Aust

  • Page 229 and 230:

    University Stephen F. of Texas Aust

  • Page 231 and 232:

    Section Two (continued) Fiduciary F

  • Page 233 and 234:

    Pension and Other Employee Benefit

  • Page 235 and 236:

    State Judicial Retired School State

  • Page 237 and 238:

    State Judicial Retired School State

  • Page 239 and 240:

    Private-Purpose Trust Funds The Tob

  • Page 241 and 242:

    STATE OF TEXAS Combining Statement

  • Page 243 and 244:

    Agency Funds The Texas Public Finan

  • Page 245 and 246:

    STATE OF TEXAS Combining Statement

  • Page 247 and 248:

    STATE OF TEXAS Combining Statement

  • Page 249 and 250:

    Section Two (concluded) Discretely

  • Page 251 and 252:

    Discretely Presented Component Unit

  • Page 253 and 254:

    STATE OF TEXAS Combining Statement

  • Page 255 and 256:

    STATE OF TEXAS Combining Statement

  • Page 257 and 258:

    STATE OF TEXAS Combining Statement

  • Page 259 and 260:

    STATE OF TEXAS Combining Statement

  • Page 261 and 262:

    STATE OF TEXAS Combining Statement

  • Page 263 and 264:

    STATE OF TEXAS Combining Statement

  • Page 265 and 266:

    STATE OF TEXAS Combining Statement

  • Page 267 and 268:

    Section Three Statistical Section 2

  • Page 269 and 270:

    State of Texas Statistical Section

  • Page 271 and 272:

    STATE OF TEXAS Statistical Section

  • Page 273 and 274:

    2009 2010 2011 2012 2013 $ 3,052,17

  • Page 275 and 276:

    2009 2010 2011 2012 2013 $ 180,543

  • Page 277 and 278:

    STATE OF TEXAS Statistical Section

  • Page 279 and 280:

    STATE OF TEXAS Statistical Section

  • Page 281 and 282:

    STATE OF TEXAS Statistical Section

  • Page 283 and 284:

    STATE OF TEXAS Statistical Section

  • Page 285 and 286:

    2009 2010 2011 2012 2013 $ 6,640,11

  • Page 287 and 288:

    2009 2010 2011 2012 2013** 202,260

  • Page 289 and 290:

    STATE OF TEXAS Statistical Section

  • Page 291:

    STATE OF TEXAS Statistical Section

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