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Commonwealth of Puerto Rico Commonwealth of Puerto Rico Comprehensive Annual Financial Report Year Ended June 30, 2010 COMPREHENSIVE ANNUAL FINANCIAL REPORT Fiscal Year Ended June 30, 2010 Commonwealth of Puerto Rico Honorable Luis G. Fortuño Burset Governor Prepared by: Puerto Rico Department of the Treasury Jesús F. Méndez Rodríguez, CPA Secretary of the Treasury Alejandro Sánchez Rivera, CPA Assistant Secretary of Central Accounting Omar E. Rodríguez Pérez, CPA Deputy Assistant Secretary of Central Accounting This document is available on the Puerto Rico Department of the Treasury homepage On the World Wide Web: http://www.hacienda.gobierno.pr COMMONWEALTH OF PUERTO RICO TABLE OF CONTENTS Page Introductory Section (Unaudited) LETTER OF TRANSMITTAL 1–10 PRINCIPAL OFFICIALS 11 ORGANIZATIONAL CHART 12 Financial Section INDEPENDENT AUDITORS’ REPORT 14–15 MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED) 16–41 BASIC FINANCIAL STATEMENTS: Government-Wide Financial Statements: Statement of Net Assets (Deficit) 42–43 Statement of Activities 44–45 Fund Financial Statements: Balance Sheet — Governmental Funds 46–47 Reconciliation of the Balance Sheet to the Statement of Net Assets (Deficit) — Governmental Funds 48 Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficit) — Governmental Funds 49–50 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficit) to the Statement of Activities — Governmental Funds 51 Statement of Revenues and Expenditures – Budget and Actual — Budget Basis — General Fund 52 Statement of Net Assets (Deficit) — Proprietary Funds 53 Statement of Revenues, Expenses, and Changes in Fund Net Assets (Deficit) — Proprietary Funds 54 Statement of Cash Flows — Proprietary Funds 55–56 Statement of Fiduciary Net Assets — Fiduciary Funds 57 Statement of Changes in Fiduciary Net Assets — Pension Trust Funds 58 Combining Statement of Net Assets (Deficit) — Major Component Units 59–62 Combining Statement of Activities — Major Component Units 63 Notes to Basic Financial Statements 64–217 Required Supplementary Information (Unaudited): SCHEDULE OF FUNDING PROGRESS — RETIREMENT SYSTEMS 219 SCHEDULE OF FUNDING PROGRESS — POSTEMPLOYMENT HEALTHCARE BENEFITS 220 Combining and Individual Fund Financial Statements and Schedules: GENERAL FUND: Supplemental Schedule of Expenditures by Agency — Budget and Actual — Budget Basis 223–225 NONMAJOR GOVERNMENTAL FUNDS: Combining Balance Sheet 227–228 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 229 NONMAJOR PROPRIETARY FUNDS: Combining Statement of Net Assets 231 Combining Statement of Revenues, Expenses, and Changes in Net Assets 232 Combining Statement of Cash Flows 233 FIDUCIARY FUNDS: Combining Statement of Fiduciary Net Assets — Pension Trust Funds 235 Combining Statement of Changes in Fiduciary Net Assets — Pension Trust Funds 236 Combining Statement of Changes in Assets and Liabilities — Agency Funds 237 NONMAJOR DISCRETELY PRESENTED COMPONENT UNITS: Combining Statement of Net Assets (Deficit) 239–250 Combining Statement of Activities 251 Statistical Section (Unaudited): CHANGES IN NET ASSETS (DEFICIT) FOR THE LAST EIGHT FISCAL YEARS 254–255 NET ASSETS (DEFICIT) BY COMPONENT FOR THE LAST EIGHT FISCAL YEARS 256 CHANGES IN FUND BALANCES (DEFICIT) OF GOVERNMENTAL FUNDS ALL GOVERNMENTAL FUND TYPES FOR THE LAST TEN FISCAL YEARS 257 FUND BALANCES (DEFICIT) OF GOVERNMENTAL FUNDS FOR THE LAST EIGHT FISCAL YEARS 258 GENERAL FUND NET REVENUES FOR THE LAST TEN FISCAL YEARS 259–260 LEGAL DEBT MARGIN INFORMATION FOR THE LAST TEN FISCAL YEARS 261 RATIO OF ANNUAL DEBT SERVICE FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES FOR THE LAST TEN FISCAL YEARS 262 DEMOGRAPHIC AND ECONOMIC STATISTICS FOR THE LAST TEN FISCAL YEARS 263 AVERAGE EMPLOYMENT BY SECTOR FOR THE LAST TEN FISCAL YEARS 264 TOURISM INDICATORS FOR THE LAST TEN FISCAL YEARS 265 OPERATING INDICATORS BY FUNCTION FOR THE LAST TEN FISCAL YEARS 266 INTRODUCTORY SECTION April 27, 2011 The Honorable Governor of Puerto Rico Members of the Legislature, and People of Puerto Rico: It is a pleasure to submit, for your information, the Comprehensive Annual Financial Report (CAFR) of the Commonwealth of Puerto Rico (the “Commonwealth”) as of and for the fiscal year ended June 30, 2010. This report, presented in three sections, Introductory, Financial, and Statistical, is the primary means of reporting the Commonwealth’s financial activities. The introductory section, which is not audited, includes this letter of transmittal, general information about the Commonwealth, a list of the Commonwealth’s principal elected and appointed officials and an organizational chart. The financial section contains the independent auditors’ report, management’s discussion and analysis (MD&A), and the basic financial statements as listed in the table of contents. The financial section also includes the notes to the basic financial statements, the required supplementary information and other supplementary information. The statistical section, which is not audited, includes selected financial and demographic information, generally presented on a multiyear basis. Profile of the Commonwealth The Puerto Rico Department of the Treasury is responsible for the preparation of this report. The responsibility for the accuracy of presented data and the completeness and fairness of the presentation, including all of the disclosures, rests on the Commonwealth’s management. To the best of our knowledge and belief, the following data, as presented, is accurate in all material respects and is presented in a manner designed to set forth the financial position and the results of operations of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the Commonwealth as of June 30, 2010 and the respective changes in financial position and cash flows, where applicable, thereof and the respective budgetary comparison for the general fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. We have included all the necessary disclosures to enable the reader to gain a thorough understanding of the Commonwealth’s activities. The financial reporting entity consists of the primary government, other organizations for which the primary government is financially accountable, and other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. The definition of the reporting entity is based primarily on the notion of financial accountability. A primary government is financially accountable for the organizations that make up its legal entity. It is also financially accountable for legally separate organizations if its officials appoint a voting majority of an organization’s governing body and it is able to either impose its will on that organization or there is a potential for the organization to provide specific financial benefits to, or to impose specific financial burdens on the primary government. A primary government may also be financially accountable for governmental organizations that are fiscally dependent on it. Certain component units, despite being legally separate from the primary government, are blended with the primary government. Blended component units provide services exclusively to the Commonwealth and thus are reported as if they were part of the primary government. The Commonwealth has four blended component units. Discretely presented component units are legally separate from the primary government and are reported as discretely presented component units because the Commonwealth appoints a majority of these organizations governing bodies and either is able to impose its will on them or a financial benefit/burden situation exists. Discretely presented component units, both major and nonmajor, are reported in a separate column in the government wide financial statements to emphasize that they are not part of the primary government and to differentiate their financial position and results of operations from those of the primary government. The Commonwealth has 48 discretely presented component units of which six are considered major component units and 42 nonmajor component units. In addition, the Commonwealth has three fiduciary component units which have been omitted from the government-wide financial statements, as their resources are not available to fund the operations of the Commonwealth. Generally, each component unit issues audited financial statements, which can be obtained from the component unit’s administrative offices. The basic financial statements included in the financial section of this CAFR provide descriptions of the operations of each of the following component units of the Commonwealth: Blended Component Units: Public Buildings Authority Puerto Rico Maritime Shipping Authority Puerto Rico Sales Tax Financing Corporation The Children’s Trust Discretely Presented Component Units: Major Component Units: Government Development Bank for Puerto Rico Puerto Rico Aqueduct and Sewer Authority Puerto Rico Electric Power Authority Puerto Rico Health Insurance Administration Puerto Rico Highways and Transportation Authority University of Puerto Rico Nonmajor Component Units: Agricultural Services and Development Administration Automobile Accidents Compensations Administration
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