Texas Annual Financial Report: 1989 Page: 5 of 196
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1989 Texas
Audited GAAP Annual Financial Report
Table of Contents
Introductory Section
Introduction ...................................... ..... ...... .................................. ................................................ ................ ........ 1
G overnm ent Structure of Texas ........................................ ....... ............. ............... ..... ................... .........................4
Financial H ighlights ................................................................ ................................. .... ................................... 7
Financial Section
State Auditors' Report ................................. .... .... ................................ 11
General Purpose Financial Statements:
Combined Balance Sheet - All Fund Types and Account Groups ......................................... 12
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental
Fund Types and Expendable Trust Funds ......................................................................................................................... 14
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget (Cash Basis)
and Actual - All Appropriated Governmental Fund Types ........................................ 16
Combined Statement of Revenues, Expenses, and Changes in Fund Equity - All Proprietary Fund Types
and Similar Trust Funds ............................ ............................................ 18
Combined Statement of Changes in FFinancial Position - All Proprietary Fund Types and Similar Trust Funds ................19
Combined Statement of Changes in Fund Balances - All College and University Fund Types ..................................... 20
Combined Statement of Revenues, Expenditures, and General Revenue Transfers - All College and
University Current Funds ......................................................... ........... .............22
Notes to the Financial Statement ............................................................... ..............................23
Schedule of Financial Assistance:
Detailed Report by Federal Agency ......................... ................. ..................... .....67
Detailed Report by State Agency ...............................................................85...........85
Supplementary Bond Schedules:
Miscellaneous Bond Information ..................... ...... ... ............................................. ............................ 121
C hanges in Bonded Indebtedness ................................................................................................................... ................ 133
Debt Service Requirements .......................................... .. .............. .............. . ....... ............................. 147
Funds Available for Debt Service of General Obligation Bonds; Pledged Revenue for Revenue Bonds Outstanding ........... 159
Defeased Bonds Outstanding ........................................... .. ....... ......... ............... 179
1989 Audited GAAP Annual Financial Report iii
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Texas Unaudited Generally Accepted Accounting Principles Annual Financial Report: 1989 (Report)
Report containing the unaudited finances of the state of Texas for the fiscal year that ended on August 31, 1989. It includes sections for general purpose financial statements and supplementary bond schedules.
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Texas. Comptroller's Office. Texas Annual Financial Report: 1989, report, June 30, 1990; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth307553/m1/5/?rotate=90: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.