Comprehensive Annual Financial Report for the Fiscal Year Ended August 31, 2004

Introductory Section

Financial Section

Basic Financial Statements:

Required Supplemental Information:

Combining and Individual Fund Statements and Capital Assets and Long-term Obligation Schedules:

Governmental Funds:

Fiduciary Funds:

Capital Assets:

• Long-term Obligations:

  • Schedule of General Long-Term Obligations 60

  STATISTICAL SECTION (UNAUDITED)

  Supporting Statements and Schedules:

  • Schedule of Revenues and Expenditures by Source of Funds and Program Category – General Fund 61
  • Schedule of Mental Health Expenditures by Service Category and Source of Funds – Adults 62
  • Schedule of Mental Health Expenditures by Service Category and Source of Funds – Children and Adolescents 63
  • Schedule of Mental Retardation Expenditures by Service Category and Source of Funds 64
  • Schedule of Grant Expenditures – Mental Health Block Grant 65
  • Schedule of Grant Expenditures – Title XX – Social Service Block Grant 66
  • Schedule of Grant Expenditures – Title XX – TANF 67
  • Schedule of Grant Expenditures – Criminal Justice 68
  • Schedule of Grant Expenditures – Partnerships in Transition From Homelessness (Path) 69
  • Schedule of Grant Expenditures – Texas Council on Offenders with Mental Impairments Juvenile Justice Program 70
  • Schedule of Grant Expenditures – Texas Council on Offenders with Mental Impairments Adult Program 71
  • Schedule of Grant Expenditures – Texas Commission on Alcohol and Drug Abuse Youth Prevention and Intervention (YPI) 72
  • Schedule of Grant Expenditures – Texas Commission on Alcohol and Drug Abuse – TRA 73
  • Schedule of Grant Expenditures – Texas Commission on Alcohol and Drug Abuse – TDD 74
  • Schedule of Grant Expenditures – Early Childhood Intervention 75
  • Schedule of Grant Expenditures – Children and Adult Care Food Program 76
  • Schedules of Grant Revenues and Expenditures – Tenant Based Rental Assistance HOME Grant 08/01/00-01/31/03 77
  • Schedule of Grant Revenues and Expenditures Housing Urban Development 78
  • Schedule of Indirect Costs – OMB A-87 79
  • Schedule of Indirect Costs – TDMHMR 80
  • Schedule of Leases 81
  • Schedule of Insurance in Force 82
  • Schedule of Bonded Services 83
  • Schedule of Professional and Consulting Fees 84-85
  • Schedule of Legal Services 86
  • General Fund Revenue by Source 87
  • General Fund Expenditures by Summary Program Category 88
  • General Fund Expenditures by Program Category - Mental Health 89
  • General Fund Expenditures by Program Category – Mental Retardation and Early Childhood Intervention 90
  • General Fund Expenditures by Program Category – Other Services 91
  • Demographic Statistics 92
  • Miscellaneous Statistics 93

  SINGLE AUDIT SECTION

  • Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 94
  • Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 95-96
  • Schedule of Findings and Questioned Costs 97-98
  • Follow-Up on Prior Year Audit Findings 99
  • Schedule of Expenditures of Federal and State Awards 100-101
  • Notes to Schedule of Expenditures of Federal and State Awards 102