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Comprehensive Annual Financial Report for the Year Ended June 30, 2019

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Comprehensive Annual Financial Report for the Year Ended June 30, 2019 COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2019 This page intentionally left blank. HOUSE OF REPRESENTATIVES OF THE COMMONWEALTH OF PUERTO RICO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2019 PREPARED BY: OFFICE OF FINANCE AND BUDGET This page intentionally left blank. COMPREHENSIVE ANNUAL FINANCIAL REPORT HOUSE OF REPRESENTATIVES TABLE OF CONTENTS OF THE COMMONWEALTH OF PUERTO RICO FOR THE FISCAL YEAR ENDED JUNE 30, 2019 Page INTRODUCTORY SECTION (UNAUDITED) Letter of Transmittal ........................................................................................................................................... 2- 22 List of Representatives – By District .................................................................................................................. 23- 25 List of Representatives – At Large ..................................................................................................................... 26 List of Administrative Staff .................................................................................................................................. 27 Permanent Committees ..................................................................................................................................... 28 House of Representatives Legislative Organization Chart ................................................................................. 29 Administrative Organization Chart ..................................................................................................................... 30 FINANCIAL SECTION Independent Auditor’s Report ............................................................................................................................ 32- 35 Required Supplementary Information – Management’s Discussion and Analysis (Unaudited) .......................... 37- 46 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position ........................................................................................................................... 48- 49 Statement of Activities ................................................................................................................................ 50 Fund Financial Statement: Balance Sheet – Governmental Funds ....................................................................................................... 51 Reconciliation of the Balance Sheet – Governmental Funds to the Government-wide Statement of Net Position ................................................................................ 52 Statement of Revenues, EXpenditures and Changes in Fund Balance – Governmental Funds ................. 53 Reconciliation of the Statement of Revenues, EXpenditures and Changes in Fund Balance – Governmental Fund to tHe Government-wide Statements of Activities ................................................... 54 Notes to the Basic Financial Statements ................................................................................................... 55-140 i COMPREHENSIVE ANNUAL FINANCIAL REPORT HOUSE OF REPRESENTATIVES TABLE OF CONTENTS OF THE COMMONWEALTH OF PUERTO RICO FOR THE FISCAL YEAR ENDED JUNE 30, 2019 Page REQUIRED SUPPLEMENTARY INFORMATION SECTION Required Supplementary Information: (Unaudited) Schedule of Revenues and EXpenditures – Budget to Actual – General Fund .............................................. 142 Notes to Schedule of Revenues and Expenditures – Budget to Actual – General Fund ................................ 143 Employees’ Retirement System of the Government of the Commonwealth of Puerto Rico – Schedule of Proportionate Share of the Net Pension Liability .................................................................... 144 Employees’ Retirement System of the Government of the Commonwealth of Puerto Rico – Schedule of Contributions to the Employees’ Retirement Systems ............................................................ 145 Notes to Required Supplementary Information ............................................................................................... 146 Independent Auditor’s Report on Internal Control over Financial Reporting on Compliance and Matters based on an Audit of Financial Statements Performed in Accordance witH Government Auditing Standards .................................................................................................................... 147-148 STATISTICAL SECTION (UNAUDITED) Introduction ...................................................................................................................................................... 150 Net Position Trends By Component For The Last Ten Fiscal Years .................................................................. 151 Net Position Changes For The Last Ten Fiscal Years ....................................................................................... 152 Fund Balance For The Last Ten Fiscal Years .................................................................................................... 153 Changes in Fund Balance For The Last Ten Fiscal Years ................................................................................. 154 Capital Assets For The Last Ten Fiscal Years ................................................................................................... 155 Long-Term Liabilities For The Last Ten Fiscal Years ......................................................................................... 156 Debt Capacity For The Last Ten Fiscal Years ................................................................................................... 157 Revenue Capacity For THe Last Ten Fiscal Years ............................................................................................. 158 Demographic and Economic Indicators of the CommonwealtH of Puerto Rico For THe Last Ten Fiscal Years .............................................................................................. 159 Operating Indicators For The Last Ten Fiscal Years .......................................................................................... 160 ii This page intentionally left blank. This page intentionally left blank. COMPREHENSIVE ANNUAL FINANCIAL REPORT HOUSE OF REPRESENTATIVES LIST OF REPRESENTATIVES – BY DISTRICT OF THE COMMONWEALTH OF PUERTO RICO FOR THE FISCAL YEAR ENDED JUNE 30, 2019 REPRESENTATIVES – BY DISTRICT Name District Name District Eddie Charbonier Chinea 1 Lydia Méndez Silva 21 Luis R. Torres Cruz 2 Michael A. Quiñones Irizarry 22 Juan O. Morales Rodríguez 3 Víctor M. Torres González 23 Víctor L. Parés Otero 4 José A. BancHs Alemán 24 Jorge L. Navarro Suarez 5 Jacqueline Rodríguez Hernández 25 Antonio L. Soto Torres 6 Urayoán Hernández Alvarado 26 Luis Pérez Ortiz 7 Ramón L. Rodríguez Ruiz 27 23 COMPREHENSIVE ANNUAL FINANCIAL REPORT HOUSE OF REPRESENTATIVES LIST OF REPRESENTATIVES – BY DISTRICT OF THE COMMONWEALTH OF PUERTO RICO FOR THE FISCAL YEAR ENDED JUNE 30, 2019 REPRESENTATIVES – BY DISTRICT – (cont.) Name District Name District Yashira Lebrón Rodríguez 8 Rafael Rivera Ortega 28 Nelson Del Valle Colón 9 José Aníbal Díaz Collazo 29 Pedro J. Santiago Guzmán 10 Luis R. Ortiz Lugo 30 Rafael Hernández Montañez 11 Jesús Santa Rodríguez 31 Guillermo Miranda Rivera 12 José M. Varela Fernández 32 Gabriel Rodríguez Aguiló 13 Angel R. Peña Ramírez 33 José O. González Mercado 14 Ramón L. Cruz Burgos 34 24 COMPREHENSIVE ANNUAL FINANCIAL REPORT HOUSE OF REPRESENTATIVES LIST OF REPRESENTATIVES – BY DISTRICT OF THE COMMONWEALTH OF PUERTO RICO FOR THE FISCAL YEAR ENDED JUNE 30, 2019 REPRESENTATIVES – BY DISTRICT – (cont.) Name District Name District Joel I. Franqui Atiles 15 Samuel Pagán Cuadrado 35 FéliX G. Lasalle Toro 16 Carlos "Johnny" Méndez Núñez 36 José Luis Rivera Guerra 17 Angel Bulerín Ramos 37 José J. Pérez Cordero 18 Javier A. Aponte Dalmau 38 Maricarmen Mas Rodríguez 19 Roberto Rivera Ruiz De Porras 39 Carlos A. Bianchi Angleró 20 Angel N. Matos García 40 25 This page intentionally left blank. COMPREHENSIVE ANNUAL FINANCIAL REPORT HOUSE OF REPRESENTATIVES LIST OF REPRESENTATIVES – AT LARGE OF THE COMMONWEALTH OF PUERTO RICO FOR THE FISCAL YEAR ENDED JUNE 30, 2019 REPRESENTATIVES – AT LARGE José E. Torres Zamora Néstor A. Alonso Vega José F. Aponte Hernández María M. CHarbonier Laureano José E. Meléndez Ortiz María de Lourdes Ramos Rivera Brenda López de Arrarás Denis Márquez Lebrón Manuel Natal Albelo Jesús Manuel Ortiz González Luis R. Vega Ramos 26 This page intentionally left blank. COMPREHENSIVE ANNUAL FINANCIAL REPORT HOUSE OF REPRESENTATIVES LIST OF ADMINISTRATIVE STAFF OF THE COMMONWEALTH OF PUERTO RICO FOR THE FISCAL YEAR ENDED JUNE 30, 2019 ADMINISTRATIVE STAFF Moisés D. Cortés Rosado – Chief Administrative Officer Elizabeth Stuart Villanueva – Chief Clerk Henry J. Taboada – Chief Sergeant of Arms Doris Ellis – Director of Finance and Budget 27 This page intentionally left blank. COMPREHENSIVE ANNUAL FINANCIAL REPORT HOUSE OF REPRESENTATIVES PERMANENT COMMITTEES OF THE COMMONWEALTH OF PUERTO RICO FOR THE FISCAL YEAR ENDED JUNE 30, 2019 PERMANENT COMMITTEES Agriculture, Natural Resources and Environmental Affairs Budget Calendars and Special Rules of Debate Capital City Development and Youth Affairs Consumer Affairs, Banking and Insurance Cooperativism Development of the Central South Region Economic Development, Planning, Telecommunications, Public Private PartnersHips and Energy Education, Art and Culture Estate Ethics Federal, International
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