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Town of Barnstable, Massachusetts

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Town of Barnstable, Massachusetts TOWN OF BARNSTABLE, MASSACHUSETTS Comprehensive Annual Financial Report For the year ended June 30, 2014 Prepared By: Finance Department On the cover: The Town of Barnstable marks 375 years in 2014. A contest to design a logo for Barnstable’s birthday celebration was held in the summer of 2013. Thomas Lancour of West Barnstable created the winning design, which was used in a variety of ways, including in official town letterhead, website, social media, and 375 memorabilia. The Seal of the Town of Barnstable is rededicated on the event of its 125th anniversary. A ceremony was held in Barnstable Village on May 4, 2014. Pictured above: Town Manager Tom Lynch, Town Council President Jessica Rapp Grassetti, Town Council Vice President Ann Canedy, Rev. Kristen Harper of the Unitarian Church of Barnstable Village, and the Rev. Reed Baer, pastor of the West Parish of Barnstable pose with the Seal of the Town of Barnstable. TOWN OF BARNSTABLE, MASSACHUSETTS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the year ended June 30, 2014 Prepared by: Finance Department TOWN OF BARNSTABLE, MASSACHUSETTS COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2014 TABLE OF CONTENTS Introductory Section ...................................................................................................................................................... 1 Letter of Transmittal ..................................................................................................................................................... 3 Organization Chart ..................................................................................................................................................... 12 Certificate of Achievement for Excellence in Financial Reporting ............................................................................. 13 Distinguished Budget Presentation Award ................................................................................................................ 14 Financial Section ......................................................................................................................................................... 15 Independent Auditor’s Report .................................................................................................................................... 17 Management’s Discussion and Analysis ................................................................................................................... 20 Basic Financial Statements ........................................................................................................................................ 40 Statement of net position ....................................................................................................................................... 41 Statement of activities ........................................................................................................................................... 42 Governmental funds – balance sheet .................................................................................................................... 44 Reconciliation of the governmental funds balance sheet total fund balances to the statement of net position .... 45 Governmental funds – statement of revenues, expenditures and changes in fund balances .............................. 46 Reconciliation of the statement of revenues, expenditures, and changes in fund balances of governmental funds to the statement of activities ................................................................................................................... 47 General fund - statement of revenues, expenditures, and changes in fund balance – budgetary basis – budget and actual ......................................................................................................................................................... 48 Proprietary funds – statement of net position ........................................................................................................ 50 Proprietary funds – statement of revenues, expenses and changes in net position ............................................. 52 Proprietary funds – statement of cash flows ......................................................................................................... 54 Fiduciary funds – statement of fiduciary net position ............................................................................................ 56 Fiduciary funds – statement of changes in fiduciary net position .......................................................................... 57 Component units – combining statement of net position ...................................................................................... 58 Component units – combining statement of revenues, expenses, and changes in net position .......................... 60 Notes to basic financial statements ....................................................................................................................... 62 Required Supplementary Information ........................................................................................................................ 96 Retirement system schedules ............................................................................................................................... 97 Retirement system schedule of funding progress .............................................................................................. 98 Retirement system schedule of employer contributions ..................................................................................... 99 Other postemployment benefit plan schedules ................................................................................................... 100 Town of Barnstable, Massachusetts Comprehensive Annual Financial Report Other postemployment benefit plan schedule of funding progress and employer contributions ...................... 101 Other postemployment benefit plan actuarial methods and assumptions ........................................................102 Notes to required supplementary information ..................................................................................................... 103 Combining Statements ............................................................................................................................................. 106 Nonmajor governmental funds ......................................................................................................................... 107 Nonmajor governmental funds – combining balance sheet .......................................................................... 108 Nonmajor governmental funds – combining statement of revenues, expenditures, and changes in fund balances ........................................................................................................................................................ 110 Agency fund ...................................................................................................................................................... 112 Agency fund - statement of changes in assets and liabilities ....................................................................... 113 Additional Information .............................................................................................................................................. 114 Schedule of passenger facility charges collected and expended and interest credited ......................................115 Notes to additional information ............................................................................................................................ 116 Statistical Section ...................................................................................................................................................... 117 Net position by component – last ten years ............................................................................................................. 118 Changes in net position – last ten years .................................................................................................................. 119 Fund balances, governmental funds – last ten years .............................................................................................. 121 Changes in fund balance, governmental funds – last ten years .............................................................................. 122 Assessed value of taxable property by classification and tax rates – last ten years ............................................... 123 Principal taxpayers – current year and nine years ago ........................................................................................... 124 Property tax levies and collections – last ten years ................................................................................................. 125 Ratios of outstanding debt and general bonded debt – last ten years .................................................................... 126 Direct and overlapping governmental activities debt ............................................................................................... 127 Computation of legal debt margin – last ten years .................................................................................................. 128 Demographic and economic statistics – last ten years ............................................................................................ 129 Principal
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