City of Portsmouth New Hampshire
[Pages:3]City of Portsmouth New Hampshire
Comprehensive Annual Financial Report
for Fiscal Year Ended June 30,2016
Planning Portsmouth
This year's cover represents the next phase of development for the City and the importance of civic involvement. The City has overcome hurdles in funding, especially over the past decade, yet Portsmouth is entering a vibrant era of planning that encompasses both City expansion and the conservation of our community values.
Throughout the past year, the City has hosted numerous charrettes and meetings to give citizens a platform to be heard. This public input method has become a core piece of the planning equation, and inspires ideas for the future.
Entering FY16, it is our hope that residents will continue to be key members of planning processes to empower the City to thrive.
CITY OF PORTSMOUTH, NEW HAMPSHIRE Comprehensive Annual Financial Report
For the Year Ended June 30, 2016
Prepared by: The Finance Department
Judith Belanger Finance Director
Andrew Purgiel Deputy Finance Director
City of Portsmouth, New Hampshire Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2016
TABLE OF CONTENTS
INTRODUCTORY SECTION:
Transmittal Letter Organizational Chart Directory of Officials GFOA Certificate of Achievement
FINANCIAL SECTION:
Independent Auditors' Report
Management's Discussion and Analysis
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position
Statement of Activities
Fund Financial Statements:
Governmental Funds:
Balance Sheet
Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities in 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 of Governmental Funds to the Statement of Activities
Page 1
17 18 19
21 24
41 42
44
45 46
47
Statement of Revenues and Other Sources, and Expenditures and Other Uses - Budget and Actual - General Fund
Proprietary Funds:
Statement of Net Position
Statement of Revenues, Expenses, and Changes in Fund Net Position
Statement of Cash Flows
Fiduciary Funds:
Statement of Fiduciary Net Position
Statement of Changes in Fiduciary Net Position
Notes to Financial Statements
Required Supplementary Information:
Schedule of OPEB Funding Progress
Schedule of Proportionate Share of the Net Pension Liability
Schedule of Pension Contributions
Supplementary Statements and Schedules:
Governmental Funds:
Combining Financial Statements:
Combining Balance Sheet - Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Equity - Nonmajor Governmental Funds
Fiduciary Funds:
Combining Statement of Fiduciary Net Position - Private Purpose Trust Funds
Combining Statement of Changes in Fiduciary Net Position Private Purpose Trust Funds
Combining Statement of Changes in Assets and Liabilities Agency Funds
Page 48
49 50 51
52 53 55
91 92 93
98 104
110 111 112
STATISTICAL SECTION:
Financial Trends Net Position by Component Changes in Net Position Fund Balances, Governmental Funds Changes in Fund Balances, Governmental Funds Combined Enterprise Fund Revenue, Expenses, and Changes in Fund Net Position
Revenue Capacity General Government Tax Revenues by Source Property Tax Levies and Collections Assessed and Estimated Full Value of Real Property Principal Taxpayers Property Tax Rates per $1,000 of Assessed Value Direct and Overlapping Governments Utility Fund Net Budget, Billable Volumes and Rates Portsmouth's Share of the Rockingham County Tax Apportionment
Debt Capacity Ratios of Long Term Debt Outstanding and Legal Debt Limits Ratios of Outstanding Debt by Debt Type Direct and Overlapping Governmental Activities Debt Ratios of General Bonded Debt Outstanding
Page
114 115 116 117 118
119 120 121 122 123 124 125
126 127 128 129
Demographic and Economic Information Demographic Statistics Principal Employers
Operating Information Operating Indicators by Function Capital Asset Statistics by Function City Government Employees by Function - Full Time Equivalents
Page
130 131
132 133 134
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