HARRIS COUNTY MUNICIPAL UTILITY DISTRICT NO. 494 - Texas

HARRIS COUNTY MUNICIPAL UTILITY DISTRICT NO. 494

HARRIS COUNTY, TEXAS

ANNUAL FINANCIAL REPORT

MARCH 31, 2017

McCALL GIBSON SWEDLUND BARFOOT PLLC

Certified Public Accountants

HARRIS COUNTY MUNICIPAL UTILITY DISTRICT NO. 494

HARRIS COUNTY, TEXAS

ANNUAL FINANCIAL REPORT

MARCH 31, 2017

TABLE OF CONTENTS

PAGE

INDEPENDENT AUDITOR¡¯S REPORT

1-2

MANAGEMENT¡¯S DISCUSSION AND ANALYSIS

3-7

BASIC FINANCIAL STATEMENTS

STATEMENT OF NET POSITION AND GOVERNMENTAL FUNDS BALANCE

SHEET

8-11

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO

THE STATEMENT OF NET POSITION

12

STATEMENT OF ACTIVITIES AND GOVERNMENTAL FUNDS STATEMENT

OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

13-14

RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF

REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES TO

THE STATEMENT OF ACTIVITIES

15

NOTES TO THE FINANCIAL STATEMENTS

16-29

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND

BALANCE-BUDGET AND ACTUAL-GENERAL FUND

31

SUPPLEMENTARY INFORMATION ¨C REQUIRED BY THE WATER DISTRICT

FINANCIAL MANAGEMENT GUIDE

NOTES REQUIRED BY THE WATER DISTRICT FINANCIAL

MANAGEMENT GUIDE (Included in the notes to the financial statements)

SERVICES AND RATES

33-35

GENERAL FUND EXPENDITURES

36

SCHEDULE OF INVESTMENTS

37

TAXES LEVIED AND RECEIVABLE

38-39

LONG-TERM DEBT SERVICE REQUIREMENTS

40-42

CHANGES IN LONG-TERM BOND DEBT

43-44

COMPARATIVE SCHEDULE OF REVENUES AND EXPENDITURES GENERAL

FUND AND DEBT SERVICE FUND - FIVE YEARS

45-48

BOARD MEMBERS, KEY PERSONNEL AND CONSULTANTS

49-50

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