bexar county organiz.4tional chart

8/14/2019 Bexar County Organiz.4tional Chart

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BEXAR COUNTY, 'TEXAS

COMPREHENSIVEANNUAL FINANCIAL REPORT

Fiscal Year EndledSeptember 30,2003

OFFICIAL ISSUING FEPORTTOMMY J. TOM PKINS , C.P.A.COUNTY AUDIT'OR


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Bexar County, TexasCom prehensive Annual Finamcial Report

September 30,2003TABLE OF CONTENTS

INTRODUCTORY SECTIONI. Transmittal Letter11. Lis t of Principa l Off icials111. 2002 Certificate of Achie vem entIV. Organization ChartFINANCIAL SECTIONI. Independent Auditors' Report11. Managem ent's Discussion & Analysis (Unaudited)111. Basic Financ ial Sta tem ents

a. Government-wide Statement of Net Assets (including component unit)'b. Government-wide Statement of Activities (including component unit)c. Balance Sheet - Governmental Fund sd. Reconciliation of Balance Sheet -Governrnental Funds to the

Government-wide Statement of Net Assetse. Statement of R evenues, Expenditures, and C hanges i r ~ und Balances- Governmental Fundsf. Reconciliation of Change in Fund B alance - G o v er n en ta l Funds to

Change in Net A ssets - Governmen tal Activitiesg. Statement of Net Assets -Proprietary Fundsh. Statement of Revenues, Expenses, and Changes in Fund Net Assets- Proprietary Fund si. Statement of Cash Flows - Proprietary Fundsj. Statement of Fiduciary Net Assetsk. Notes to the Basic Financial Statements

IV. Required Supplementary Informationa. Sched ule of Revenues, Expenditures, and Changes in Fund B alance-Budget (N on-GAA P Budgetary Basis) and Actual - General Fundb. Notes to Required Supplem entary Information


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TABLE OF CO NTENTS (Continued)FINANCIAL SECTION (continued)V. Combining and Individual Fund Financial Statements and !khedules

a. Combining Balance Sheet - Nonmajor Governmental Fundsb. Combining Statement of Revenues, Expenditures and Changes in Fund

Balances - Nonmajor Governmental Fundsc. Schedules of Revenues, Expenditures, and Changes i:n Fund Balance - Budget(Non-GAAP Budgetary Basis) and Actual

i. Debt Service Fundii. Special Revenue Funds

d. Combining Statement of Net Assets - Internal Servicc: Fundse. Combining Statement of Revenues, Expenses, and Changes in Fund Net

Assets - Internal Service Fundsf. Combining Statement of Cash Flows - Internal Service Fundsg. Combining Balance Sheet - Agency Funds

STATISTICAL SECTIO NI.11.111.IV.v.VI.VII.VIII.IX.X.XI.XII.XIII.XIV.

Government-wide RevenuesGovernment-wide Expenses by FunctionComparative Condensed Summary of Revenues - All Governmental Fund Types - Last TenComparative Summary of Expenditures - All Governmental Fund Types - Last Ten Years .Tax Levies and Tax Collections - Last Ten YearsAssessed and Estimated Actual Value of Taxable PropertyProperty Tax Rates and Tax Levies - Major Direct and Overlapping GovernmentsPrincipal TaxpayersComputation of Legal Debt MarginRatio of Annual Debt Service for General Bonded Debt to Total Expenditures -

All governmental fbnd typesRatio of Net General Bonded Debt to Assessed Values and Net Bonded Debt Per CapitaComputation of Direct and Overlapping DebtConstruction and Property Values - Last Ten YearsMiscellaneous Information


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John T. Reynolds, C.P.A.First Assistant County Auditor

T O M M Y. TOMPKINS,.P.A.BEXAR CO UNTY AUDITOR

212 Stumberg, Suite 100San Antonio, Texas 78204- 1034(2 10) 335-2301FAX: (2 10)335-2996TompkinsO bexar.org

March 3 1,2004

Honorable District Judges of Bexar C ounty andHonorable Members of the Bexar County Comm issioners' CourtThe County Auditor's Office is pleased to present the Comprehensive Annual Financial Report(" C A FR ) of Bexar Coun ty, Texas for the fiscal year ended September 30,2003 . Responsibility forboth the accuracy of the presented data and the completeness and fairness of the presentation,including all disclosures, rests with the County; We believe the data, as presented, is accurate in allmaterial a spec ts; that it is presented in a m anner designed to fairly set forth the financial position andresults of operations of the Coun ty as measured by the financial activity of its various funds and thatall d isclosures necessary to enable the reader to gain the maximum understanding of the County'sfinancial affairs have been included. This report was preparcd in accordance with generally acceptedaccounting principles as promulgated by the Governmental Accounting Standards Board and is incompliance with V .T.C.A., Local Government Code $1 14.025.The current fiscal year is the second year that Bexar County has reported using the "new financialreporting m odel" promulgated by the Government Accounting S tandards Board S tatement Number34, Basic Financial Statements -And Management's Discumion andAnalysis -For Stateand LocalGovernments ("GASB No. 34).The CAFR was prepared in accordance with this statement and ispresented in the following three sections:

The introductory section, which includes this transmittal letter, a list of principal officialsand the County's organizational chart.The financial section, which includes: the independent auditors' report, Management'sDiscussion and Analysis ("MD&A"), the basic financial statements (including notes),required supplem entary information (other than M D&A) and the combining financialstatements.The statistical section, which includes selected iinancial and dem ographic informationwhich is generally presented on a multi-year basis, and other information which includessupplemental disclosures to comply with the Securities Exchange Commission Rule1 5 ~ 2 -2.


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Bexar County, TexasTransmittal Letter - For Year Ending September 30,2003The County is required to undergo an annual single audit in conformity with the provisions of theSingle Audit Act of 1996 and the U.S. Office of Management and Budget's Circular A-133, Audits ofStates, Local Governments, andNon-Profit Organizations. Information related to this single audit isincluded in a separately issued single audit report.Pursuant to Governmental Accounting Standards Board Statement No. 14, the reporting entityconsists of:

The primary government, Bexar County;Component units which are legally separate organizations for which the County isfinancially accountable (blended); andComponent units which the nature and significance of the relationship with the County issuch that exclusion from the County's financial statements would be misleading orincomplete (discretely presented).

Three component units, Bexar County Housing Finance Corporation, Bexar County Health FacilitiesDevelopment Corporation and Bexar County Industrial Development Corporation, are blended withthe County. One component unit, the University Health System, is reported as a discretely presentedcomponent unit. For more information on these component units, refer to Note A #1 of the BasicFinancial Statements.Generally Accepted Accounting Principles (GAAP) requires that management provide a narrativeoverview and analysis to accompany the financial statements in the form of a MD&A. This letter oftransmittal should be read in conjunction with the MD&A which can be found immediatelyfollowing the report of the independent auditors in the Financial Section of this report.

BACKGROUND, ECONOM IC CONDITIONS. AND GROWT HThe County is located in south central Texas where the coastal plains meet the Texas hill country.Organized in 1836 as one of the original counties of the Republic of Texas, Bexar County has anestimated population of 1,560,500 in 2003 which makes it the third largest county in the state. TheCounty covers an area of 1,248 square miles and contain!; 25 incorporated cities, including SanAntonio, with a 2003 estimated population of 1,282,400 reflecting a 2 1.8% growth since 1994.Bexar County has recovered well from the recession of the early nineties. The unemployment ratedropped from 7% in 1990 to 4.0% in 2001 and then recently (2003) climbed back up to 4.8%. TheCounty's diverse economic base ranges from agribusiness, manufacturing and construction totourism, medicine and the military. For metropolitan areas with one million plus populations, SanAntonio is ranked among the lowest in cost of living at 13.3% below the national average. TheCounty continues to provide new industries with one of the lowest cost workforces of anymajor U.S.city. Combined, the biomedical, aerospace and information technology industries generate aneconomic impact of nearly $14 billion on the local economy. The key components of the health care


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Bexar County, TexasTransm ittal Letter - For Year Ending September 30 ,20 03industry are three major military medical centers, the South Texas Medical C enter (which includesfive University of Texas health professional schools, ten major hospitals and 80 health relatedfacilities), the Southw est Foundation for Biomedical Research, and the Southwest Research Institute.Agribusiness is still a leading industry in Bexar County. The agricultural industry is not limited tofarmers and ranchers, but includes storage, processing and distribution of farm com modities andproducts made from them . Governm ent is the third largest industry in the County with the militarybeing the predominate employer. The four major military installations contributed an economicimpact which exceeds $4.9 billion. The latest research indicates that tourism provides an estimated$4 billion to the economy from app roximately 8 million overnight visitors annually. Not only is SanAntonio the number one tourist destination in Texas, it is amon g the top ten in the w orld.The County's proximity to M exico prov ides favorable conditions for international business relationsin the areas of agriculture, tourism, manufacturing, wholes,sleand retail markets. Fifty percent ofU.S. exports to M exico and f ifty percent of Mex ican exports to the U.S. pass through San Antonio.Trade between the United States and Mexico was projected at $124 billion in 2001 an increase of$70 billion since 19 95 (129% ). The increase in trade is largcly attributed to the passage of the NorthAm erican Free Trade Agreem ent (NAFTA ) in 1993. San Antonio is also the headquarters for theNorth American Development Bank (NAD Bank). This bini~tionalnstitution created by NAFTA isintended to help finance environmental infrastructure within 60 m iles of the U sM ex ica n border.With a lending capacity of $2 billion, NADBank finances projects including water, wastewater andsolid waste programs. To assist the transition and to facilitate the developm ent of the NAFTAagreement the M exican consulate was expanded in San Antonio.MAJOR INITIATIVES FOR THE YEARArena Venue Proiect - On November 2, 1999, Bexar County voters approved a proposition todevelop and build a multi-purpose arena for professional basketball games, rodeo and livestockshows as well as other spo rting and flat floor events. The Arena Venue Project, now known as theSBC Cen ter, cost $188 million to construct and was funded in part by Bexar County through theissuance of $146.5 million in taxable and no n-taxable bonds, payable fiom a 10% hoteVmote1tax and5% short term motor vehicle rental tax. The rema ining $4 1.5 million was contributed by the SanAnton io Spurs. Construction was com pleted in 2002 in time for the opening of the 2003 NationalBasketball Association's season. Over the last twelve months the San Antonio Spurs provided $12.2million in additions and im provem ents to the existing facility.M edium Risk Adult Detention Center-The C ounty received notice in 2002 that the Medium riskFacility was ready for occupancy. The expansion project undertaken by the Coun ty resulted in anadditional $26.3 m illion investment. The facility became fiilly operational during the current fiscalyear providing the County with additional bed space that should serve the County's needs through2005. The exp ansion allow s the facility to grow as needs 1,equire from 624 beds to 832 beds.Courthouse Restoration and R enovation - The Bexar Coun ty Courthouse was cons tructed in 1896and is listed in the National Register of Historic Places. hi FY 1998, a professional survey of theexterior of the over 100-year-old Courthouse m asonry w(3s conducted to identify problems andrecomm end possible corrective action or repairs. Several large pieces of stone had fallen fiom the


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Bexar County, TexasTransmittal Letter - For Year Ending September 30,20 03deterioration to the exterior stone. After further review, the project scope was modified to includeboth the survey and the needed design and building improvements into one project. In FY 2000,Bexar County was aw arded approxim ately $2.8 million from the Texas Historic Commission toinitiate the C ourthouse restoration. Authorized projects such as the C ourthouse Stabilization, FireAlarm System, and the Neglect and Abuse Court Expansion project are all associated with theCourthouse restoration; therefore, these projects have been consolidated. The FY 2002 StrategicBudget Summit group identified the stabilization of the Bexar County Courthouse as an urgentpriority. The final stage of the current restoration project began during the current fiscal year. TheBexar County Courthouse has stood for 106 years and the current project will preserve thecourthouse 's significance as a major historical Texas 1and:mark as well as accom modate the safetyand technology needs of a mod em workforce. The current project budget is $9.8 million.During the current fiscal year the Co unty began evaluating the overhaul of the "Gondek" additionsmade in 1963 and 1972 to the courthouse. The restoration proposal (if accepted by the County)would include the removal o f the g ranite that was used as outside facing and replacing it with redsandstone to m atch the existing facing on the original courthouse. The evaluation cost $100,000 andthe anticipated cost for the renovation is $3 million.Radio Svstem -An inter-local agreem ent has been entered into between Bexar Coun ty and the Cityof San Antonio for the purchase of a new radio system. The system is designed to allow for constantcommunicationsbetween the Bexar County Sherif fs O fic e, the San Antonio Police Department andother City and Coun ty departments. This will replace the current radio system which frequently doesnot operate properly due to problem s with system coverage. The total project cost is estimated at$7.8 m illion. The City and the C ounty have successfully negotiated with equipmen t providers toallow program im plementation which began as of January 2004.Justice of the PeaceIConstable Phone Integration S v s t e ~ ~The County devoted $2 10,000 offunding to provide for upgrades to the telecomm unications~ quipment at the precinct offices of theJustices of the Peace and the C onstables. The upgrade allows these offices to become part of theBexar Coun ty com mun ications network. This will allow for the standardization of telephoneequipment and voice mail software and thereby reduce the cost associated with training, maintenanceand user support technicians.Land Records Ima~ing nitial funding took place during the year to cover the co sts associatedwith imaging all the records cu rrently stored with the Coimty Clerk. The anticipated cost of theproject is $600,000 a year for next several years. The cost of the project is to be funded by a feeassessed by the County Clerk fo r "records preservation."


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Bexar County, TexasTransmittal Letter - For Year Ending September 30 ,20 03Crime Lab Re~lacement- Over the next several years the County will provide funding tocom pletely upgrad e the equipmen t in the County's crime lab. In the current fiscal year $260,000 wasexpen ded and a like amount is expected for the next three years. The equipm ent schedu led to bereplaced includes two genetic analyzers, one scanning elem on micro scope, one fourier transforminfrared spectrophotometer, two gas chromatographs, one bullet comparison microscope, threethermocyclers and three autosamp lers.Voting Svstem-Bexar Cou nty comp leted implementation of a new state of the art voting system forthe citizens of Bexar County. The entire system was used in the November election of 2003. Thesystem's final cost of equipment, testing and training was $ 8,093,972.Commercial Ex ~a ns ion n 2003 the Coun ty was notified that the Toyota corporation had selectedBexar C ounty as the site for its next plant expansion. In ;!003 neg otiatio ns were completed andadequ ate land was secured in the southeastern portion of the County. During February 2004construction began on the $60million plant. The infrastructure will be provid ed by the County withfinancial assistance from the S tate, the City and the San Antonio Water System. The plant isscheduled for completion in 2005 and will provide 2,000 jobs. Add itionally, 10 majo r Toyotasuppliers have announced locating suppo rt centers near the plant site. This will provide an additional1,000 jobs.Long-Term Priorities and Issues-The Counties Strategic Management Team (SMT ) identified the .majo r compone nts of the long-term issues as strategic plan priorities. Those strategic prioritiesinclude (in no specific order) Adult detention, Bexar County as an emp loyer, Budget Accountabilityand flexibility, Bexar County infrastructure and asset management, County wide strategicmanagement, Demand for county services, Financial management, Juvenile justice, Populationmanagem ent, State and Federal mandates, and Technology.Com pletion of a Cou nty wide strategic plan is viewed a s a number on e priority to address the issues.The Cou nty wide S trategic Plan w ill help to define these issues and allow the Comm issioners' Courtthe ability to d evelop a unified ap proach to addressing the issues presented.FINANCIAL INFORMATIONBudgetary ControlBudgets are adopted for the General, Special Revenue and :Debt Service Funds on a basis whereinexpend itures include encumb rances outstanding at the end of the fiscal year. Although this basisdeparts from generally accepted accounting principles, it provides meaning ful feedback and controlto management.In the General and Special Revenue Funds, in which the revenue is determined by the County,budgetary control is maintained by the County Auditor's Office at the expenditure category(appropriation unit) level by a review of estimated purchase m o u n ts prior to the release of purchaseorders to vendors. A purchase order wh ich would result in an o verrun of an appropriation unit is notreleased until additional appropriations are made av ailable.


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Bexar County, TexasTransmittal Letter - For Year Ending September 30,2003Under S tate law, the budget cannot be exceeded in any expenditure category. Criminal JusticeDivision (CJD ) Grants, may ove rrun a category allowance by 5%, but the total of the grant m ay notoverrun. In C omm unity Development Block Grant Funds (CDBG), the budget cannot be exceededin any one project. In the Grants-In-Aid Fund, budget totals are changed during the year as funds areincreased andlor decreased due to changes in availability of h n d s from the State or Federal sources.Debt AdministrationTax rates levied for limited tax bonds, certificates of obligation and tax notes are part of themaximum rate of $ 3 0 per $1 00 valuation that can be set by Texas coun ties. In FY 2003 the GeneralFund tax rate was set at $.2738 12 and the debt service rate at $.043759. The C ounty has maintainedratings of Aa2 from Moody's Investors Service, AA from !Standard and Poor's C orporation, AA +from Fitch IBCA.An analysis of the changes in outstand ing bonds and obligations is shown in Note G to the financialstatements.

OTHER INFORMATIONINDEPENDENT AUDIT - V.T.C.A., Local Government Code 8 1 15.045 requires an annual auditby independent certified .public accountants. For this purpose, the firm of Garzd Gon zalez &Associates was selected by Com missioners' Court. In add ition to meeting the requirements set forthin state statutes, the audit w as also designed to meet the requirements of the federal Single Audit Actof 1984 and the related U.S. Office of Managem ent and Budget's C ircular A-133. Generallyaccepted auditing standards and the standards set forth in the General Accounting Office'sGovernment Auditing Standards were used by the auditors in conducting the engagement. Theauditors' report on the basic financial statements and combining and individual fund statements andschedules is included in the financial sec tion of this report. The auditors' reports on internal controlsand co mpliance with applicab le laws and regulations can be found in a separately issued single auditreport.AWARDS - The Government Finance Officers Association of the United States and Canada(GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to BexarCounty for its com prehensive annual financial report for the: fiscal year ended Septem ber 30,20 02.This was the seventeenth consecutive year that Bexar County has achieved this prestigiousrecognition. In order to be awarded a Ce rtificate of Achievement, the government must publish aneasily read able and effic iently organized comprehensive annual financial report. This report satisfiedboth g enerally accepted acco unting principles and applicable legal requirements.A Certificate of Achievem ent is valid for a period of one year only. We believe that the currentcom prehensive annual financ ial report continu es to meet the Certificate of A chievement Program'srequirem ents and we are subm itting this report to the GFOA to determine its eligibility for anothercertificate.


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Bexar County, TexasTransmittal Letter - For Year Ending September 30,2003We wish to express our thanks to Com missioners' Court and the District Judges for their interest andsupport in planning and conducting the financial affairs of the County in a responsible andprofessional manner. The Court and other elected officials and department heads need to berecognized for the support that has been provided over the past two years in implementing thefinancial changes that have been required to allow the County to collect data in a format that wouldpermit the implementation of the new reporting model. The: timely completion of this report couldnot have been achieved without the dedicated efforts of the County Auditor's staff, and theprofessional services provided by our independent auditors, GarzdGon zalez.


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Bexar County, Tex;as

PRINCIPAL OFFICIALSCOUNTY JUDGECOMMISSIONER, PRECINCT 1COMMISSIONER, PRECINCT 2COMMISSIONER, PRECINCT 3

COMMISSIONER, PRECINCT 4COUNTY AUDITORASSESSOR-COLLECTOR OF TAXESCOUNTY CLERKDISTRICT ATTORNEYDISTRICT CLERKSHERIFF

NELSON W. WOLFFROBERT TEJEDAPAUL ELIZONDO

LYLE LARSON

TOMMY ADKISSONTOMMY J. TOMPKINS

SYLVIA ROMOGERRY C. RICKHOFF

SUSAN D. REEDMARGARET G. MONTEMAYOR

RALPHLOPEZ


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Certificate ofAchievementfor Excellence

ReportingPresented to

B exar County,Texas

For its Comprehensive AnnualFinancial Report

for the Fiscal Ye ar EndeijSeptember 30,2002

A Certificate of Ach ievemen t for Excellence in FinancialReporting is presented by the Go vernme nt Finance Officers

Association of the United States and Canada togovernm ent units and public employee retirement

systems whose comprehensive annual financialreports (CAFRs) achieve the higheststandards in government accounting

and financial reporting.

v Executive Director


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BEXAR COUNTY ORGANIZ.4TIONAL CHART

I BEXAR COUNTY VlDTERS IID i s t ri c t J u d g e s * C o m m i s s io n e r s C o u r t

C r i m i n a l (9) J u d e * C o m m i s s i o n e r s 4 *J u v e n i l e 2

C o u n t y Courts1.IL.ro.I- 1uditor Planning & Resource- Management Departmenti

Budget and FinancialServices Division

P r o b a t e

Juvenile Proba tionOfficer

Adminis tra torsc1Ce nt ral J u r yBB I i l i r r l I Planning and Forensic ScienceDivision D i s t r i c tA t t o r n e y * I

Pre-Trial ServicesDirector 1 S h e r i f f * IInfrastructure Services

. DepartmentCounty Agricultural

Agent (E)Capital Projects

Division I I County HomeDemonstration Agent (E) C o n s t a b l e s (4) *I Purchas ingAaent (A)I Law Libra ryDirector (B) I CommunicationsDivision I

CountyISheriRCivil Service Clerk (C) Public WorksDivision t-I Technical Suppo rtDivision ILI Systems DeveiopmentDivision Iivision

Fleet Maintenance L Community ArenaDepartment IE l e c t e d *

NOTES:(A ) The Pu rchasing Agent is appointed by a Bo ard composed of three District Judges and two mem bers of Commissioners Court.(B) The Law Lib rary Director is appointed by the San Antonio Bar Association with the app ro tal of Commissioners Court.(C) The Chief CountyISheriff 's Civil Service Commission Cl erk is appointed by the three Count y and th ree SheriWs Civil Service Commissioners.(D) The Veteran's C ounty Service Officer is appoin ted by the Commissioners C our t and certified by the State Veterans' Commissioner.(E) The Co unty Agricultural Agent an d Home Demonstration Agent are appointed by the Texas A&M Extension Servive.

bexar county organiz.4tional chart

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