Texas General Land Office and Texas Veterans' Land Board Annual Financial Report: 2013 Page: Table Of Contents
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TEXAS GENERAL LAND OFFICE
VETERANS' LAND BOARDUNAUDITED
TABLE OF CONTENTS
INTRODUCTION
L etter of T ransm ittal................................................................................................................
GENERAL PURPOSE FINANCIAL STATEMENTS
Exhibit:
I Combined Balance Sheet/Statement of Net Position - Governmental Funds.......................................
II Combined Statement of Revenues, Expenditures, and Changes in FundIII
IV
V
VIBalances/Statement of Activities - Governmental Funds .........................................................
Combined Statement of Net Position - Proprietary Funds .......................................................
Combined Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds...............
Combined Statement of Cash Flows - Proprietary Funds ..........................................................
Combined Statement of Fiduciary Net Assets - Fiduciary Funds ................................................NOTES TO THE FINANCIAL STATEM ENTS...................................................................................
3
6
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14
18
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27COMBINING FINANCIAL STATEMENTS
Exhibit:
A-1 Combining Balance Sheet - General and Consolidated Funds........................................................ 94
A-2 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
General and Consolidated Funds...................................................................................... 102
B-1 Combining Balance Sheet - Special Revenue Funds................................................................... 110
B-2 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Special Revenue Funds 112
C-la Combining Statement of Net Position - Housing Assistance Program Proprietary Funds ....................... 114
C-lb Combining Statement of Net Position - Land Program Proprietary Funds........................................116
C-ic Combining Statement of Net Position - Vet Homes Program Proprietary Funds................................... 120
C-2a Combining Statement of Revenues, Expenses, and Changes in Net Position -
Housing Assistance Program Proprietary Funds.................................................................... 122
C-2b Combining Statement of Revenues, Expenses, and Changes in Net Position -
Land Program Proprietary Funds...................................................................................... 124
C-2c Combining Statement of Revenues, Expenses, and Changes in Net Position -
Vet Homes Program Proprietary Funds............................................................................ 126
C-3a Statement of Cash Flows - Housing Assistance Program Proprietary Funds .......................... 128
C-3b Statement of Cash Flows - Land Program Proprietary Funds........... ......................132
C-3c Statement of Cash Flows - Vet Homes Program Proprietary Funds.. ............ ................... 136
D-1 Combining Statement of Changes in Assets and Liabilities - Agency Funds ...... .................140SUPPLEMENTARY SCHEDULES
Schedule:
1-A Schedule of Expenditures of Federal Awards.......................................................................
1-B Schedule of State Pass-Through Grants From/To State Agencies...............................................
2-A Miscellaneous Bond Information .........................................;...............................................
2-B Changes in Bonded Indebtedness .....................................................................................
2-C Debt Service Requirements ............................................................................................
2-D Analysis of Funds Available for Debt Service .................................................................
2-E Defeased Bonds Outstanding...........................................................................................
2-F Early Extinguishment and Refunding..................................................................................
2-G Data on Bond Issues - By Series .........................................................
3 Detail of Additions and Deductions - Agency Funds..................................... .
4 Summary of Texas General Land Office Deposits to Other Agencies - By Fund and Agency.........
5 Summary of Texas General Land Office Deposits to Other Agencies - By Source...........................144
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176ADDENDUM
Organizational Chart.................................................................. 178
Organizational and General Com m ents............................................................................................... 179
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Texas. General Land Office. Texas General Land Office and Texas Veterans' Land Board Annual Financial Report: 2013, report, Autumn 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth639251/m1/4/: accessed July 7, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.