Annual Financial Report for the fiscal year ended September 30, 2019 Pinellas County, Florida 3 | | Front cover prepared by: Pinellas County Marketing & Communications Department PINELLAS COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT For the fiscal year ended September 30, 2019 BOARD OF COUNTY COMMISSIONERS CONSTITUTIONAL OFFICERS District 1 Clerk of the Circuit Court & Comptroller Janet Long Ken Burke District 2 Property Appraiser Pat Gerard Mike Twitty District 3 Sheriff Charlie Justice Bob Gualtieri District 4 Supervisor of Elections Dave Eggers Deborah Clark District 5 Tax Collector Karen Williams Seel Charles W. Thomas District 6 Kathleen Peters District 7 Kenneth T. Welch County Administrator, Barry A. Burton Chief Deputy Director, Finance Division, Jeanette L. Phillips Prepared by: Clerk and Accountant to the Board of County Commissioners, Ken Burke Pinellas County complies with the Americans with Disabilities Act. To obtain accessible formats of this document please contact the Finance Division at (727) 464-8300. I: INTRODUCTORY SECTION · TABLE OF CONTENTS · LETTER OF TRANSMITTAL · CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING · ORGANIZATION CHART Pinellas County, Florida COMPREHENSIVE ANNUAL FINANCIAL REPORT For the year ended September 30, 2019 TABLE OF CONTENTS PAGE INTRODUCTORY SECTION ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................LETTER OF TRANSMITTAL (Unaudited) iv ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................GFOA CERTIFICATE OF ACHIEVEMENT xiii ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ORGANIZATION CHART xiv FINANCIAL SECTION ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................INDEPENDENT AUDITOR'S REPORT 1 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................MANAGEMENT'S DISCUSSION AND ANALYSIS (Unaudited) 4 BASIC FINANCIAL STATEMENTS: GOVERNMENT-WIDE FINANCIAL STATEMENTS ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position 16 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Activities 17 FUND FINANCIAL STATEMENTS ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Balance Sheet - Governmental Funds 19 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Position 21 Statement of Revenues, Expenditures and Changes in Fund Balances - ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Governmental Funds 22 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Balances of Governmental Funds to the Statement of Activities 24 Statement of Revenues, Expenditures and Changes in Fund Balances - ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Budget and Actual - General Fund 25 Statement of Revenues, Expenditures and Changes in Fund Balances - ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Budget and Actual - Sheriff's Operations 26 Statement of Revenues, Expenditures and Changes in Fund Balances - ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Budget and Actual - Emergency Medical Service 27 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement