Popular Annual Financial Report FY23 / 29
LONG-TERM DEBT OUTSTANDING 2023 ( in thousands )
Capital Assets Net of Accumulated Depreciation
Governmental Activities
Total $ 3,069,342 in thousands
2023 2022 2021
Special Purpose
2023 2022 2021
Business-Type Activities
2023 2022 2021
GLOSSARY OF ACCOUNTING TERMINOLOGY
• General Fund : The chief operating fund of the City
• Enterprise Funds : Water , Sewe , and Storm Water Utilities that are funded by fees charged to users
• Capital Outlay : Funds spent to purchase or construct buildings , machinery , vehicles , etc .
• Total Fund Balance : Difference between a fund ’ s assets and deferred outflow of resources and liabilities and deferred inflow of resources
• Nonspendable Fund Balance : Portion that cannot be spent because the underlying resources are not in spendable form
• Restricted Fund Balance : Portion subject to externally enforceable constraints
• Committed Fund Balance : Portion that subject to legally binding constraints imposed by the City
• Assigned Fund Balance : Portion set aside for a particular purpose
• Unassigned Fund Balance : Remaining balance after subtracting the other types of fund balance
• Government-wide : The City as a whole
• Governmental Activities : The City ’ s basic services mostly funded by property and sales taxes and franchise fees
• Infrastructure Assets : Stationary City assets that include streets , sidewalks , water , sewer and drainage systems
• Net Pension Liability / Asset : Total pension liability less the assets set aside in a trust and restricted to paying benefits to current employees , retirees , and their beneficiaries
• Other Post-Employment Benefit ( OPEB ) Liability : Benefits other than pensions that state and local governments provide their retired employees not funded .
• Net Position : Difference between assets and deferred outflow of resources and liabilities and deferred inflow of resources
• TMRS : Texas Municipal Retirement System