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FISCAL YEAR 2020 Comprehensive Annual Financial Report

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FISCAL YEAR 2020 Comprehensive Annual Financial Report For the Year Ending September 30, 2020 City of Pensacola, Florida Grover C. Robinson, IV, Mayor THIS PAGE INTENTIONALLY LEFT BLANK THE CITY OF PENSACOLA, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2020 Prepared by: Financial Services Department Amy Lovoy Finance Director ACCOUNTING STAFF Laura Amentler, CPA Lakia McNeal, CPA THIS PAGE INTENTIONALLY LEFT BLANK CITY OF PENSACOLA, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2020 TABLE OF CONTENTS I. INTRODUCTORY SECTION Letter of Transmittal 1-16 Government Finance Officer’s Association Certificate of Achievement 17 Organizational Chart 18-19 List of Elected and Appointed Officials 20-21 II. FINANCIAL SECTION Independent Auditors’ Report 22-24 A. MANAGEMENT’S DISCUSSION AND ANALYSIS (REQUIRED SUPPLEMENTARY INFORMATION) 25-46 B. BASIC FINANCIAL STATEMENTS Government-wide Financial Statements Statement of Net Position 47-48 Statement of Activities 49-50 Fund Financial Statements Governmental Funds Financial Statements Balance Sheet 51-52 Statement of Revenues, Expenditures, and Changes in Fund Balances 53 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 54 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund 55 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Housing Assistance Payments Fund 56 Proprietary Funds Financial Statements Statement of Net Position 57-58 Statement of Revenues, Expenses, and Changes in Fund Net Position 59 Statement of Cash Flows 60-61 i CITY OF PENSACOLA, FLORIDA TABLE OF CONTENTS (CONTINUED) Fiduciary Funds Financial Statements Statement of Net Position 62 Statement of Changes in Net Position 63 Notes to Financial Statements Note I – Summary of Significant Accounting Policies 64-75 Note II – Stewardship, Compliance, and Accountability 75-76 Note III – Detail Notes on All Funds 76-109 Note IV – Other Information 110-137 Note V – Subsequent Events 138 C. REQUIRED SUPPLEMENTARY INFORMATION (OTHER THAN MD&A) Pension Funds – Schedule of Changes in Net Pension Liability and Related Ratios, Proportionate Share of the Net Pension Liability, Employer Contributions and Investment Returns 139-148 OPEB – Schedule of Funding Progress and Employer Contributions 149 D. COMBINING INDIVIDUAL FUND FINANCIAL STATEMENTS Nonmajor Governmental Funds Balance Sheet 150-155 Statement of Revenues, Expenditures, and Changes in Fund Balances 156-161 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Special Revenue Funds 162-170 Internal Service Funds Statement of Net Position 171 Statement of Revenues, Expenses, and Changes in Fund Net Position 172 Statement of Cash Flows 173-174 Fiduciary Funds Statement of Net Position 175 Statement of Changes in Net Position 176 ii CITY OF PENSACOLA, FLORIDA TABLE OF CONTENTS (CONTINUED) III. STATISTICAL SECTION Financial Trends Changes in Net Position 177-178 Net Position by Component 179 Program Revenues by Function/Program 180 Fund Balances, Governmental Funds 181 Changes in Fund Balances, Governmental Funds 182-183 Revenue Capacity Assessed Value and Estimated Value of Taxable Property 184 Direct and Overlapping Property Tax Rates 185 Principal Property Tax Payers 186 Property Tax Levies and Collections 187 Taxable Sales by Category 188 Direct and Overlapping Sales Tax Rates 189 Sales Tax Revenue Payers by Industry 190 Gas Sold in Mcfs by Type of Customer 191 Gas Rates 192 Debt Capacity Ratios of Outstanding Debt by Type 193 Direct and Overlapping Governmental Activities Debt 194 Pledged-Revenue Coverage 195-197 Demographic and Economic Information Demographic and Economic Statistics 198 Principal Employers 199 Operating Information Operating Indicators by Function/Program 200-201 Capital Asset Statistics by Function/Program 202-203 Full-time-Equivalent City Government Employees by Function/Program 204 iii CITY OF PENSACOLA, FLORIDA TABLE OF CONTENTS (CONTINUED) IV. OTHER AUDIT REPORTS SECTION 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 205-206 Independent Auditor’s Report on Compliance with Requirements Applicable to Each Major Federal Program, State Project and Passenger Facility Charge Program and on Internal Control Over Compliance Required by Uniform Guidance 207-208 Independent Accountants’ Report on Examination of Compliance Requirements in Accordance with Chapter 10.550, Rules of the Auditor General. 209 Schedule of Findings and Questioned Costs-Federal Programs and State Projects 210-211 Summary Schedule of Prior Year Audit Findings 212 Schedule of Expenditures of Federal Awards, Passenger Facility Charges and State Financial Assistance 213-214 Management Letter 215-216 Financial Data Schedule 217-218 iv INTRODUCTORY SECTION LETTER OF TRANSMITTAL CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING CITY OF PENSACOLA ORGANIZATIONAL CHART LIST OF ELECTED AND APPOINTED OFFICIALS THIS PAGE INTENTIONALLY LEFT BLANK GROVER C. ROBINSON, IV Mayor February 12, 2021 The Honorable Jared Moore, President And Members of the City Council City of Pensacola Pensacola, Florida Pursuant to applicable Florida Statutes and sound financial management practices, the Comprehensive Annual Financial Report (CAFR) of the City of Pensacola, Florida, for the fiscal year ended September 30, 2020, has been prepared and is submitted herewith. The City of Pensacola's CAFR was prepared by the Financial Services Department. Responsibility for both the accuracy of the presented data and completeness and fairness of the presentation, including all disclosures, rests with the City. City management believes that the report is a fair presentation of the City's financial position and results of operations as measured by the financial activity of its various funds, that presented data is accurate in all material aspects and that all disclosures necessary to enable the reader to gain maximum understanding of the City's financial affairs have been included. This report has been presented in accordance with Generally Accepted Accounting Principles (GAAP). These principles require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). The Letter of Transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Pensacola’s MD&A can be found immediately following the report of the independent auditors. Mayor’s Initiatives As the Chief Executive of the City of Pensacola, the Mayor and his staff serve to administer and enforce city ordinances, direct city employees providing services to citizens, and prepare and submit the city budget. In addition to these specific duties outlined in the City Charter, the Mayor also performs economic development, community outreach, and public awareness functions. Mayor Robinson took office on November 27, 2018 as the second Mayor to serve under the City’s strong mayor form of government. 1 Upon his election in November 2018, Mayor Robinson formed a transition team of 12 volunteers to make recommendations to advance the City in multiple areas including neighborhoods, crime, walkability, economic development and transparency. The categories studied were: • Crime and Safety • Governmental Efficiency • Economic Development • Legal • Education • Neighborhoods • Environment • Traffic & Walkability • Finance • Transparency The implementation of the recommendations made by the transition team resulted in development of a Strategic Plan and will be a multi-year endeavor. However, the first recommendation, to create a mission, vision, values and an employee code of ethics for the City of Pensacola, has already been accomplished. The City’s mission is to provide the highest quality of life for all our citizens by providing cost effective municipal services, including public safety, infrastructure and public amenities and working together with the community to create a healthier environment and growing economy. The Reporting Entity The financial reporting entity includes all funds of the primary government, as well as all of its component units. Component units are legally separate organizations for which the City is financially accountable and, for financial statement purposes, are either blended with the activities of the City or discretely presented. The criteria used to determine whether an organization should be a part of the City’s reporting entity were those outlined by Governmental Accounting Standards Board (GASB) Statement No. 61, The Financial Reporting Entity: Omnibus. The Downtown Improvement Board (DIB) has been classified as a component unit and is discretely presented in the City’s annual financial report in a separate column in the government- wide financial statements. The Community Redevelopment Agency (CRA), also meets the definition of a component unit; however their financial reporting is blended with the City’s financial activity. In addition, Florida Statute section 163.387(8) requires an independent audit of the CRA’s financial statements. A copy of the CRA’s audited financial statements can be obtained by contacting the City’s financial services department:
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