County of Santa Cruz

Comprehensive Annual Financial Report

Year Ended June 30, 2001

Table of Contents

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Page(s)

 

 

INTRODUCTORY SECTION


 

 

  Letter of Transmittal

vii-xiv

  Organization Chart

xv

  Directory of Public Officials

xvi

  Government Finance Officers Association Certificate of Achievement for
   Excellence in Financial Reporting

 

xvii

 

 

FINANCIAL SECTION


 

 

  Independent Auditors’ Report

3-4

 

 

GENERAL-PURPOSE FINANCIAL STATEMENTS

 

 

 

Combined Balance Sheets – All Fund Types, Account Groups and

     Discretely Presented Component Units

Combined Statements of Revenues, Expenditures, and Changes in Fund   

     Balances – All Governmental Fund Types and Expendable Trust Funds

Combined Statements of Revenues, Expenditures, and Changes in Fund  

     Balances – Budget and Actual – General Fund, Special Revenue Funds and

     Capital Project Funds for Which Annual Budgets Have Been Legally Adopted

Combined Statements of Revenues, Expenses, and Changes in Retained Earnings    

     All Proprietary Fund Types and Discretely Presented Component Units

Combined Statements of Cash Flows – All Proprietary Fund Types and

     Discretely Presented Component Units

Notes to the General-Purpose Financial Statements

Required Supplementary Information – Schedule of Funding Progress

 

8-11

 

12-13

 

 

14-15

 

16-17

 

18-19

21-68

69

 

 

SUPPLEMENTAL INFORMATION SECTION – 
COMBINING
AND ACCOUNT GROUP FINANCIAL STATEMENTS


 

 

  General Fund

     General Fund – Description

     Comparative Balance Sheets

     Comparative Statements of Revenues, Expenditures, and Changes in Fund   

     Balance

     Schedules of Expenditures Compared to Budget (GAAP Basis)

 

73

75

76

 

77-85

 

 

  Special Revenue Funds

     Special Revenue Funds – Descriptions

     Combining Balance Sheets

     Combining Statements of Revenues, Expenditures, and Changes in

          Fund Balances

     Combining Statements of Revenues, Expenditures, and Changes in

          Fund Balances – Budget and Actual – for Which Annual Budgets

          Have Been Legally Adopted

 

87-88

90-91

 

92-93

 

 

94-99

    

   Districts Governed by the Board of Supervisors Funds

          Combining Balance Sheets

          Combining Statements of Revenues, Expenditures, and Changes in
         
Fund Balances

 

 

100-101

 

102-103

 

 

  Debt Service Funds

     Debt Service Funds – Descriptions

     Combining Balance Sheets

     Combining Statements of Revenues, Expenditures, and Changes in

          Fund Balances

 

105

107

 

108

 

 

  Enterprise Funds

     Enterprise Funds – Descriptions

     Combining Balance Sheets

     Combining Statements of Revenues, Expenses, and Changes in

          Retained Earnings

     Combining Statements of Revenues, Expenses and Changes in

          Retained Earnings – Budget and Actual

     Combining Statements of Cash Flows

 

109

112-113

 

114-115

 

116-120

122-123

 

 

  Internal Service Funds

     Internal Service Funds – Descriptions

     Combining Balance Sheets

     Combining Statements of Revenues, Expenses, and Changes in

          Retained Earnings

     Combining Statements of Revenues, Expenses, and Changes in

          Retained Earnings – Budget and Actual

     Combining Statements of Cash Flows

 

125

128-129

 

130-131

 

132-136

138-139

 

 

     Self-Insurance Funds

          Combining Balance Sheets

          Combining Statements of Revenues, Expenses, and Changes in

               Retained Earnings

          Combining Statements of Cash Flows

 

140-141

 

142-143

144-145

 

  Fiduciary Funds – Trust and Agency

     Trust and Agency Funds – Descriptions

     Combining Balance Sheets

 

147

149

 

 

     Expendable Trust Funds

          Expendable Trust Funds – Descriptions

          Combining Balance Sheets

          Combining Statements of Revenues, Expenditures, and Changes in

               Fund Balances

 

151

153

 

154

 

 

     Agency Funds

          Agency Funds – Descriptions

          Combining Balance Sheets

          Combining Statement of Changes in Assets and Liabilities

 

155

158-159

160-161

 

 

  General Fixed Assets Account Group

     General Fixed Assets Account Group – Description

     Schedule of General Fixed Assets by Source

     Schedule of General Fixed Assets by Function and Activity

     Schedule of Changes in General Fixed Assets by Function and Activity    

 

163

165

166

167

 

 

  General Long-Term Debt Account Group

     General Long-Term Debt Account Group – Description

     Schedule of General Long-Term Debt

 

169

172-173

 

 

STATISTICAL SECTION (UNAUDITED)


 

 

  Table I – General Fund Expenditures by Function

177

  Table II – General Fund Revenues by Source

178

  Table III – General Fund Tax Revenues by Source

179

  Table IV – General Fund Property Tax Levies and Collections

180

  Table V – Gross Assessed Value of Taxable Property

181

  Table VI – Distribution of Property Tax Rate Among Direct and

                   Overlapping Governments

 

182

  Table VII – Computation of Legal Debt Margin

183

  Table VIII – Statement  of Direct and Overlapping Debt

184

  Table IX – Salaries and Surety Bonds of Principal Officials

185

  Table X – Budgeted Positions

186

  Table XI – General Information

187

  Table XII – Schedule of Insurance in Effect

188

  Table XIII – Property Values, Units of Construction and Bank Deposits

189

  Table XIV – Special Assessment Billing and Collections

190

  Table XV – Outstanding Debt of the Public Financing Agency

191

  Table XVI – Principal Taxpayers

192

 

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