Special Revenue Funds account for the proceeds of specific revenue sources which are legally restricted to expenditures for specific purposes.
Debt Service Funds are used for the periodic payment of interest and principal on the County’s long-term liabilities.
Capital Project Funds are used to account for financial resources to be used for the acquisition of land or acquisition and construction of major facilities other than those financed by the proprietary funds.
Nonmajor special revenue funds used by the County are listed below:
The Library fund finances library services in the unincorporated area of the county through contracts with the cities of Santa Cruz and Watsonville. Revenue is collected from property taxes in the unincorporated area of the County and from the cities of Scotts Valley and Capitola and is dedicated to the S.C. County Library Joint Powers Authority for library operations.
The Fire fund provides support for coordinating fire protection and prevention activities with local fire protection agencies, County departments, and advisory bodies. Revenues consist of taxes and charges for services.
The Off Highway, Road and Transportation fund provides for the construction and maintenance of County Roads, along with transportation planning activities. Revenues consist primarily of state and federal grants, state taxes, and a state subvention from vehicle license fees.
The Public Financing Authority is a legal entity separate from the County, although it is reported as a component unit of the County. The authority facilitates financing for the County and Redevelopment Agency.
The Fish and Game fund provides for expenditures which are used for the protection and propagation of fish and game. Revenues are from the County’s share of fines collected for violations of fish and game laws.
The Private Revitalization of Downtown fund is primarily used to account for Community Development Block Grant programs. The principal source of revenues are State grants, and housing rehabilitation loan repayments.
The Park Dedication fund finances park land acquisition and park development. Revenues come from development impact fees charged on new residential development and major residential remodeling.
The Health Services fund is to provide for future purchase of health facilities.
The Santa Cruz Flood Control and Water Conservation Zone 7 supports a special purpose district fund administered by the Department of Public Works. It is governed by an independent Board of Directors. Funding is provided by service charges.
The In-Home Support Service fund was created to serve eligible elderly, blind, or disabled individuals who require supportive services at home. Services provided include domestic assistance such as housecleaning, meal preparation, laundry, and shopping; personal care, such as feeding and bathing, transportation, protective supervision, and certain paramedical services ordered by a physician.
Nonmajor Special Revenue Funds – Descriptions pg 115
The Districts Governed by the Board of Supervisors Public Protection, Health and Sanitation, Recreation and Culture, Public Ways and Facilities funds support a number of special purpose district funds administered by the Department of Public Works. Funding is provided by tax levies and services charges.
The Districts Governed by the Board of Supervisors Geologic Hazard Abatement District funds provide for financing and maintaining improvements necessary or incidental to the prevention, mitigation, abatement, or control of a geologic hazard.
Nonmajor debt service funds used by the County are listed below:
The Redevelopment Agency Bonds fund accounts for the accumulation of resources for, and the payment of interest and principal on, revenue bonds issued by the Santa Cruz County Public Financing Authority. The bonds were issued for the purpose of financing certain redevelopment activities in the Live Oak/Soquel Community Improvement Project Area, and for refunding outstanding bonds.
The Local Assessment Bonds fund account for the accumulation of resources for, and the payment of interest and principal on, special assessment bonds issued by local improvement districts. The bonds were issued to finance the cost of various construction activities and infrastructure improvements which have a special and direct benefit to the related property owners. The County acts as an agent only in these transactions; these bonds do not constitute an indebtedness of the County.
Nonmajor enterprise funds used by the County are listed below:
Boulder Creek CSA 7, Rolling Woods CSA 10, Place de Mer CSA 2, Sand Dollar Beach CSA 5, Trestle Beach CSA 20, Summit West CSA 54, and Graham Hill CSA 57. These county service areas provide sewer collection, treatment and disposal services to residents within the district’s area. User fees are the principal source of revenue.
Septic Tank Maintenance CSA 12. This county service area provides maintenance for septic tanks in unincorporated areas of the County. User fees are the principal source of revenue.
Freedom County Sanitation District. This district provides sewage collection, treatment and disposal services for the residents of the Freedom area. User fees are the principal source of revenue.
Davenport Sanitation District. This district provides sewage collection, treatment and disposal services as well as the supplying and treatment of water to Davenport, Newtown, and San Vicente. User fees and contributions from the principal commercial customer are the principal sources of revenue.
Internal service funds used at the County are listed below:
The Central Duplicating fund accounts for the County print shop, copy center, and mail room.
The Information Services fund accounts for data processing and telecommunication services provided to County departments.
The Public Works fund accounts for such County functions as construction and maintenance of the County road system and management of certain special districts and other related activities.
The Service Center fund accounts for maintenance of the County fleet of vehicles and for related services to other County departments.
The Self-Insurance funds account for the County’s self-insured risk management, dental and health, liability and property, worker’s compensation, employee benefit staffing, and state compensation insurance programs.
Agency Funds account for the receipt and disbursement of various taxes, deposits, deductions, and property collected by the County, acting in the capacity of an agent for distribution to other governmental units or other organizations.
Agency funds used by the County are listed below:
The Intergovernmental Agency funds account for deposits which are under the control of various single county officers. Disbursements are made from these funds by the Auditor-Controller based on a properly written authorization from the responsible officer.
The Payroll funds account for various employee payroll deductions, tax withholdings and employer contributions for fringe benefits.
The Property Tax Collection funds account for the collection and distribution of property taxes and interest on bank deposits of other local governmental agencies.
The Independent Agencies account for funds which belong to agencies which use the County treasury as their depository. These funds do not represent County monies, but in some cases the Auditor-Controller acts as their accounting officer. These funds include special districts governed by local boards, joint power authorities, school district funds, funds used for special operating purposes, the Trial Court fund and funds used to accumulate resources for specific bond obligations applicable to autonomous special districts.