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County Auditor
1110 Washington St. Suite 201
Laredo, Texas 78040
Phone: 956-523-4016
Fax: 956-523-5001
Mon-Fri 8am - 5pm
Closed Weekends and Holidays
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Comprehensive Annual Financial Report (CAFR)
Fiscal Year Ended September 30, 2015


The files below are in a PDF format and require the Adobe Acrobat Reader software to view and print.

The CAFR is divided into 4 major sections :i) introductory section , ii) financial section , and iii) statistical section , iv) single audit section.  The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the State of Texas for its CAFR for the fiscal year ended September 30, 2014. This was the twentieth fourth consecutive year that the County has received this prestigious award. The 2015 CAFR has also been submitted to the GFOA to determine its eligibility for another certificate.

The accompanying CAFR was prepared in accordance with GASB Statement 63 and 65. This pronouncement establishes new financial reporting requirements for state and local governments throughout the United States.

Download complete 2015 CAFR

7.4 MB - 339 pages


This section provides general information on the organizational structure of Webb County government as well as information useful in assessing the County's financial condition.

  • Auditor' Letter of Transmittal
  • Webb County Business Barometer
  • Certificate of Achievement
  • Organizational Chart
  • Directory of Officials


    This section is used to present the independent auditor's report on the financial statements, the management's discussion and analysis ("MD&A"), the basic financial statements, other required supplementary information (i.e., pension and budgetary information), as well as combining fund statements and schedules.

  • Independent Auditor's Report

  • Management's Discussion and Analysis
  • Basic Financial Statements

    Government-wide Financial Statements

  • Statement of Net Assets
  • Statement of Activities
  • Fund Financial Statements

  • Governmental Funds
  • Proprietary Funds
  • Fiduciary Funds
  • Notes to the Financial Statements

    Required Supplementary Information Other Than MD&A

  • RSI - Budgetary Reporting
  • Other Supplementary Information
  • Combining Fund Statements and Schedules

             Combining and Individual Fund Statements and Schedules for:

  • Nonmajor Governmental Funds
  • Nonmajor Governmental Funds Special Revenues 
  • Nonmajor Governmental Funds Capital Projects 
  • Nonmajor Governmental Funds Debt Service  
  •       Combining and Individual Fund Statements and Schedules for:

  • Internal Service Funds
  • Fiduciary Funds
  • Capital Assets Used in the Operation of Governmental Funds:

  • Comparative Schedules by Source
  • Schedules by Function and Activity
  • Schedules of Changes by Funtion and Activity


    This  section  provides a broad range of trend data covering key financial indicators. It also contains demographic and miscellaneous data useful in assessing the County financial condition.

  • Net Assets by Component
  • Changes in Net Assets
  • Governmental Activities Tax Revenues by Source
  • Fund Balances of Governmental  Funds
  • Changes in Fund Balances of Governmental  Funds
  • Assessed Value and Estimated Actual Value of Taxable Property
  • Property Tax Rates – Direct and Overlapping Governments
  • Principal Property Taxpayers
  • Property Tax Levies and Collections
  • Ratios of Outstanding Debt by Type
  • Ratios of General Bonded Debt Outstanding
  • Direct and Overlapping Governmental Activities Debt
  • Legal Debt Margin Information
  • Pledge-Revenue Coverage  
  • Demographic and Economic Statistics
  • Principal Employers
  • Full-time Equivalent City Government Employees by Function
  • Operating Indicators by Function
  • Capital Asset Statistics by Function
  • Water Utility Activity


    This section is used to present the independent Auditor's Report On Compliance And On Internal Control Over Financial Reporting Based On An Audit of Financial Statements Performed in Accordance with Government Auditing Standards.

  • Independent Auditor’s Report On Internal Control Over Financial Reporting And On Compliance And Other Matters Based On An Audit Of Financial Statements Performed in Accordance with Government Auditing Standards
  • Independent Auditor’s Report On Compliance With Requirements Applicable To Each Major Program And Internal Control Over Compliance In Accordance with OMB Circular A-133
  • Schedule Of State Financial Assistance
  • Schedule Of Federal Financial Assistance
  • Notes to Schedule of Expenditures of Federal Awards
  • Schedule Of Findings And Questioned Costs
  • Summary of Prior Audit Findings
  • Webb County Footer