CITY OF GULF BREEZE, FLORIDA GULF BREEZE, FLORIDA ...

CITY OF GULF BREEZE, FLORIDA GULF BREEZE, FLORIDA

COMPREHENSIVE ANNUAL FINANCIAL REPORT SEPTEMBER 30, 2019

I. Introductory Section

I. Introductory Section

Table of Contents Letter of Transmittal Government Finance Officers Certificate of Achievement in Financial Reporting Organizational Chart List of Elected and Appointed Officials

CITY OF GULF BREEZE, FLORIDA GULF BREEZE, FLORIDA

COMPREHENSIVE ANNUAL FINANCIAL REPORT SEPTEMBER 30, 2019

TABLE OF CONTENTS

TITLE PAGE

I. INTRODUCTORY SECTION Table of Contents Letter of Transmittal GFOA Certificate of Achievement Organizational Chart City Officials

II. FINANCIAL SECTION

Independent Auditor's Report

A . MANAGEMENT'S DISCUSSION AND ANALYSIS

B . BASIC FINANCIAL STATEMENTS

Government-Wide Financial Statements Statement of Net Position Statement of Activities

Fund Financial Statements

Governmental Fund Financial Statements Balance Sheet Reconciliation of the Balance Sheet to the Statement of Net Position Statement of Revenues, Expenditures and Changes in Fund Balances Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities Statement of Revenues, Expenditures and Changes in Fund Balance Budget and Actual - General Fund Statement of Revenues, Expenditures and Changes in Fund Balance Budget and Actual - Urban Core Redevelopment Special Revenue Fund

Page Exhibit

iv viii xviii xx xxii

1

5

25

I

26

II

27

III - A

28

III - B

29

IV - A

30

IV - B

31

V

32

VI

iv

CITY OF GULF BREEZE, FLORIDA GULF BREEZE, FLORIDA

COMPREHENSIVE ANNUAL FINANCIAL REPORT SEPTEMBER 30, 2019

TABLE OF CONTENTS (Continued)

II. FINANCIAL SECTION (CONTINUED)

B . BASIC FINANCIAL STATEMENTS (Continued)

Proprietary Fund Financial Statements Statement of Net Position Statement of Revenues, Expenses and Changes in Net Position Statement of Cash Flows

Fiduciary Fund Financial Statements Statement of Fiduciary Net Position Statement of Changes in Fiduciary Net Position

Notes to Financial Statements

C. REQUIRED SUPPLEMENTARY INFORMATION

Pension Schedules Schedule of Proportionate Share of Net Pension Liability Florida Retirement System Pension Plan Schedule of Proportionate Share of Net Pension Liability Health Insurance Subsidy Program Schedule of Changes in Employer Net Pension Liability and Related Ratio - Florida Municipal Pension Trust Fund Schedule of Contributions - Florida Retirement System Pension Plan Schedule of Contributions - Health Insurance Subsidy Program Schedule of Contributions - Florida Municipal Pension Trust Fund Notes to the Schedule of Contributions - Florida Municipal Pension Trust Fund Schedule of Changes in Total OPEB Liability and Related Ratios

Exhibit/ Page Schedule

34

VII

36

VIII

38

IX

40

X

41

XI

43

103 A-1

104 A-2

105 A-3 106 A-4 107 A-5 108 A-6 109 A-7 110 A-8

v

CITY OF GULF BREEZE, FLORIDA

GULF BREEZE, FLORIDA

COMPREHENSIVE ANNUAL FINANCIAL REPORT

SEPTEMBER 30, 2019

TABLE OF CONTENTS (Continued)

II. FINANCIAL SECTION (CONTINUED)

D. COMBINING AND INDIVIDUAL NON-MAJOR FUND STATEMENTS

Non-Major Governmental Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances Statement of Revenues, Expenditures and Changes in Fund Balance Budget and Actual - Traffic Citation Special Revenue Fund Statement of Revenues, Expenditures and Changes in Fund Balance Budget and Actual - Tourist Development Special Revenue Fund

Non-Major Proprietary Funds Statement of Net Position Statement of Revenues, Expenses and Changes in Net Position Statement of Cash Flows

III. STATISTICAL SECTION (UNAUDITED) Components of Net Position Changes in Net Position Charges for Services by Function and Program Components of Fund Balance Changes in Fund Balances - Governmental Funds Property Tax Levies and Collections Assessed Value of Taxable Property Property Tax Rates Per $1,000 of Taxable Value - All Direct and Overlapping Governments Principal Taxpayers Special Assessment Billings and Collections Outstanding Debt Ratio of Total Debt to Assessed Value and Total Debt per Capita Computation of Legal Debt Margin Ratio of Net General Bonded Debt To Assessed Value and Net Bonded Debt Per Capita Computation of Direct and Overlapping Debt - General Obligations

Schedule/ Page Table

111 B-1

112 B-2

113 B-3

114 B-4

115 C-1 116 C-2 118 C-3

121 I 122 II 124 III 125 IV 126 V 127 VI 128 VII

129 VIII 130 IX 131 X 132 XI 133 XII 134 XIII

135 XIV 136 XV

vi

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