comprehensive annual financial report & other reports comprehensive annual financial report ... PDF
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(cid:18)(cid:18)(cid:75)(cid:75)(cid:68)(cid:68)(cid:87)(cid:87)(cid:90)(cid:90)(cid:28)(cid:28)(cid:44)(cid:44)(cid:28)(cid:28)(cid:69)(cid:69)(cid:94)(cid:94)(cid:47)(cid:47)(cid:115)(cid:115)(cid:28)(cid:28)(cid:3)(cid:3) (cid:4)(cid:4)(cid:69)(cid:69)(cid:69)(cid:69)(cid:104)(cid:104)(cid:4)(cid:4)(cid:62)(cid:62)(cid:3)(cid:3)(cid:38)(cid:38)(cid:47)(cid:47)(cid:69)(cid:69)(cid:4)(cid:4)(cid:69)(cid:69)(cid:18)(cid:18)(cid:47)(cid:47)(cid:4)(cid:4)(cid:62)(cid:62)(cid:3)(cid:3) (cid:90)(cid:90)(cid:28)(cid:28)(cid:87)(cid:87)(cid:75)(cid:75)(cid:90)(cid:90)(cid:100)(cid:100)(cid:3)(cid:3)(cid:920)(cid:920)(cid:3)(cid:3)(cid:75)(cid:75)(cid:100)(cid:100)(cid:44)(cid:44)(cid:28)(cid:28)(cid:90)(cid:90)(cid:3)(cid:3) (cid:90)(cid:90)(cid:28)(cid:28)(cid:87)(cid:87)(cid:75)(cid:75)(cid:90)(cid:90)(cid:100)(cid:100)(cid:94)(cid:94) (cid:137)(cid:1)(cid:36)(cid:74)(cid:85)(cid:90)(cid:1)(cid:80)(cid:71)(cid:1)(cid:52)(cid:66)(cid:79)(cid:1)(cid:34)(cid:79)(cid:85)(cid:80)(cid:79)(cid:74)(cid:80)(cid:13)(cid:1)(cid:53)(cid:70)(cid:89)(cid:66)(cid:84)(cid:1)(cid:137) (cid:39)(cid:74)(cid:84)(cid:68)(cid:66)(cid:77)(cid:1)(cid:58)(cid:70)(cid:66)(cid:83)(cid:1)(cid:70)(cid:79)(cid:69)(cid:70)(cid:69)(cid:1)(cid:52)(cid:70)(cid:81)(cid:85)(cid:70)(cid:78)(cid:67)(cid:70)(cid:83)(cid:1)(cid:20)(cid:17)(cid:13)(cid:1)(cid:19)(cid:17)(cid:18)(cid:22)(cid:1) CITY OF SAN ANTONIO, TEXAS Comprehensive Annual Financial Report & Other Reports Year-Ended September 30, 2015 Incorporated December 14, 1837 Charter Adopted October 2, 1951 Council – Manager Form of Government Prepared by: Financial Reporting Cassie Arebalos DEPARTMENT OF FINANCE Jacqueline Bennett, CPA Nathalie Bullock Ben Gorzell Jr., CPA Daisy Castillo Chief Financial Officer Augustine Fannah Joseph Kobilka, CPA Troy Elliott, CPA Mary Lara Finance Director Theresa Littlefield Kimberly Nunez Melanie Seale, CPA Mark Ramirez Assistant Director Patrice Wallace General Ledger Victoria Roeder Carlos Beechner Controller Denise Fuller Gerry Gavia Elizabeth Drouillard, CPA Haley Smith Financial Reporting Manager Joe Vasquez With Assistance From: Jay Blackwell General Ledger Manager Financial Services Margaret Villegas, Assistant Director Cappi Arriola, Financial Management Administrator Tina Murillo, Tax Assessor Administrator Alejandro Tijerina, Financial Manager Mike Martinez, Collections Manager Accounting Services Marilyn Canales, Billing & Accounts Receivable Manager Veronica Carrillo, Fiscal Operations Administrator Kay Grant, Accounts Payable Manager Joni James, Payroll Administrator Juanita Mack, CPA, Disbursement & Receivable Administrator Department Fiscal Administrators Public Utilities Jeff Pullin, Public Utilities Administrator Member of the Government Finance Officers Association of the United States and Canada INTRODUCTORY SECTION CITY OF SAN ANTONIO, TEXAS Comprehensive Annual Financial Report & Other Reports Table of Contents Year‐Ended September 30, 2015 TITLE PAGE INTRODUCTORY SECTION Table of Contents Letter of Transmittal ________________________________________________________________________ i‐xii Certificate of Achievement for Excellence in Financial Reporting _____________________________________ xiii City of San Antonio Mayor and City Council _____________________________________________________ xiv Organizational Chart ________________________________________________________________________ xv FINANCIAL SECTION Independent Auditor’s Report Management’s Discussion and Analysis (Required Supplementary Information) (Unaudited) ____________ 1 Basic Financial Statements: Government‐wide Financial Statements: Statement of Net Position ______________________________________________________________ 12 Statement of Activities _________________________________________________________________ 13 Fund Financial Statements: Governmental Funds Financial Statements: Balance Sheet ______________________________________________________________________ 14 Reconciliation of the Balance Sheet to the Statement of Net Position – Governmental Funds _______ 15 Statement of Revenues, Expenditures, and Changes in Fund Balances _________________________ 16 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ____________________________________ 17 Proprietary Funds Financial Statements: Statement of Net Position ____________________________________________________________ 18 Statement of Revenues, Expenses, and Changes in Net Position ______________________________ 19 Statement of Cash Flows _____________________________________________________________ 20 Fiduciary Funds Financial Statements: Statement of Fiduciary Net Position/Balance Sheet ________________________________________ 21 Statement of Changes in Fiduciary Net Position ___________________________________________ 22 Discretely Presented Component Units Financial Statements: Statement of Net Position ____________________________________________________________ 23 Statement of Activities _______________________________________________________________ 24 Notes to Financial Statements _____________________________________________________________ 25 CITY OF SAN ANTONIO, TEXAS Comprehensive Annual Financial Report & Other Reports Table of Contents Year‐Ended September 30, 2015 Required Supplementary Information Other Than MD&A (Unaudited): Budgetary Comparison Schedule: General Fund _________________________________________________________________________ 201 Pre‐K 4 SA ___________________________________________________________________________ 202 Pension and Post‐employment Schedules: Schedules of Funding Progress ___________________________________________________________ 203 Schedules of Changes in the Net Pension Liability and Related Ratios ____________________________ 206 Schedules of Contributions ______________________________________________________________ 210 Combining Financial Statements and Schedules: Nonmajor Governmental Funds: Combining Balance Sheet _______________________________________________________________ 214 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances __________________ 215 Special Revenue Funds: Combining Balance Sheet – Special Revenue ________________________________________________ 216 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Special Revenue ____________________________________________________________________ 217 Combining Balance Sheet – Grants _______________________________________________________ 218 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Grants ___________ 219 Combining Balance Sheet – Other Special Revenues __________________________________________ 220 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Oth er Special Revenues ______________________________________________________________ 221 Combining Balance Sheet – Blended Component Units _______________________________________ 222 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Blended Component Units ____________________________________________________________ 223 Capital Projects Funds: Combining Balance Sheet – Capital Projects ________________________________________________ 224 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Capital Projects _____________________________________________________________________ 225 Combining Balance Sheet – General Obligation Bonds ________________________________________ 226 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – General Obligation Bonds _____________________________________________________________ 227 Combining Balance Sheet – Certificates of Obligation Bonds ___________________________________ 228 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Certificates of Obligation Bonds ________________________________________________________ 229 Combining Balance Sheet – Other Capital Projects ___________________________________________ 230 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Other Capital Projects ________________________________________________________________ 231 CITY OF SAN ANTONIO, TEXAS Comprehensive Annual Financial Report & Other Reports Table of Contents Year‐Ended September 30, 2015 Combining Financial Statements and Schedules (Continued): Permanent Funds: Combining Balance Sheet – Permanent ____________________________________________________ 232 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Permanent ________________________________________________________________________ 233 Supplementary Budget and Actual Schedules for Legally Adopted Funds: General Fund ________________________________________________________________________ 234 Debt Service Fund _____________________________________________________________________ 241 Special Revenue Funds _________________________________________________________________ 242 Permanent Fund – City Cemeteries _______________________________________________________ 258 Nonmajor Enterprise Funds: Combining Statement of Net Position _____________________________________________________ 259 Combining Statement of Revenues, Expenses, and Changes in Net Position _______________________ 260 Combining Statement of Cash Flows ______________________________________________________ 261 Internal Service Funds: Combining Statement of Net Position _____________________________________________________ 262 Combining Statement of Revenues, Expenses, and Changes in Net Position _______________________ 263 Combining Statement of Cash Flows ______________________________________________________ 264 Fiduciary Funds: Fire and Police Pension and Health Care Funds: Combining Statement of Fiduciary Net Position ___________________________________________ 265 Combining Statement of Changes in Fiduciary Net Position __________________________________ 266 Agency Funds: Combining Balance Sheet _____________________________________________________________ 267 Combining Statement of Changes in Assets and Liabilities ___________________________________ 268 Nonmajor Discretely Presented Component Units: Combining Statement of Net Position _____________________________________________________ 271 Combining Statement of Activities ________________________________________________________ 272 Capital Assets Used in the Operation of Governmental Funds: Schedule of Capital Assets by Source ______________________________________________________ 273 Schedule of Capital Assets by Function and Activity __________________________________________ 274 Schedule of Changes in Capital Assets by Function and Activity _________________________________ 275 CITY OF SAN ANTONIO, TEXAS Comprehensive Annual Financial Report & Other Reports Table of Contents Year‐Ended September 30, 2015 STATISTICAL SECTION (UNAUDITED) Financial Trends: Net Position by Component, Last Ten Fiscal Years ____________________________________________ 276 Changes in Net Position, Last Ten Fiscal Years _______________________________________________ 277 Fund Balances, Governmental Funds, Last Ten Fiscal Years _____________________________________ 278 Changes in Fund Balances, Governmental Funds, Last Ten Fiscal Years ____________________________ 279 Tax Revenues by Source, Governmental Funds, Last Ten Fiscal Years _____________________________ 280 Revenue Capacity: Assessed Value and Actual Value of Taxable Property, Last Ten Fiscal Years ________________________ 281 Direct and Overlapping Property Tax Rates, Last Ten Fiscal Years ________________________________ 282 Principal Property Taxpayers, Current Year and Nine Years Ago _________________________________ 283 Property Tax Levies and Collections, Last Ten Fiscal Years ______________________________________ 284 Taxable Sales by Category, Last Ten Calendar Years ___________________________________________ 285 Direct and Overlapping Sales and Use Tax Rates, Last Ten Fiscal Years ____________________________ 286 Debt Capacity: Ratios of Outstanding Debt by Type, Last Ten Fiscal Years ______________________________________ 287 Ratios of Net General Bonded Debt Outstanding, Last Ten Fiscal Years ____________________________ 288 Direct and Overlapping Governmental Activities Debt as of September 30, 2015 ____________________ 289 Legal Debt Margin Information, Last Ten Fiscal Years __________________________________________ 290 Pledged‐Revenue Coverage, Last Ten Fiscal Years ____________________________________________ 291 Demographic and Economic Information: Demographic and Economic Statistics, Last Ten Calendar Years _________________________________ 293 Principal Employers, Current Year and Nine Years Ago _________________________________________ 294 Operating Information: Full‐Time Equivalent City Government Employees by Function/Program, Last Ten Fiscal Years _________ 295 Operating Indicators by Function/Program, Last Ten Fiscal Years ________________________________ 296 Capital Asset Statistics by Function/Program, Last Ten Fiscal Years _______________________________ 297 CITY OF SAN ANTONIO, TEXAS Comprehensive Annual Financial Report & Other Reports Table of Contents Year‐Ended September 30, 2015 FEDERAL SECTION Summary Schedule of Federal Awards by Type, Last Two Fiscal Years _________________________________ 298 Schedule of Expenditures of Federal Awards – By Grantor, Federal Program and Grant Number _______________________________________________ 299 Notes to the Schedule of Expenditures of Federal Awards __________________________________________ 304 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 _____________________________________________________________________________ 306 Independent Auditor’s Report on Compliance For Each Major Federal Program and Report on Internal Control Over Compliance as Required by OMB Circular A‐133 ____________________________________ 308 Schedule of Findings and Questioned Costs _____________________________________________________ 310 Corrective Action Plan ______________________________________________________________________ 312 Summary Status of Prior Year Findings _________________________________________________________ 313 STATE SECTION Summary Schedule of State Awards by Type, Last Two Fiscal Years ___________________________________ 317 Schedule of Expenditures of State Awards – By Grantor, State Program and Grant Number _________________________________________________ 318 Notes to the Schedule of Expenditures of State Awards ____________________________________________ 319 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 _____________________________________________________________________________ 320 Independent Auditor’s Report on Compliance For Each Major State Program and Report on Internal Control Over Compliance as Required by the State of Texas Single Audit Circular ___________________________ 322 Schedule of Findings and Questioned Costs _____________________________________________________ 324 Corrective Action Plan ______________________________________________________________________ 326 Summary Status of Prior Year Findings _________________________________________________________ 327 Letter of Transmittal
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