General Fund accounts for all resources
which are not required to be accounted for in a separate fund. The General Fund is used to account for all
the activities of a general nature including administration, legislation, public
protection, health and welfare, parks and recreation.
Special
Revenue Funds
account for the proceeds of specific revenue sources, other than special
assessments or major capital projects or expendable trust funds, which are
legally restricted to expenditures for specific purposes. A description of special revenue funds
follows:
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 funds are primarily used to account for
Community Development Block Grant programs.
The principal source of revenues are State grants, and housing
rehabilitation loan repayments.
The JTPA Fund
accounts for revenues from the federal government and expenditures as
prescribed by the Job Training Partnership Act (JTPA).
The Redevelopment
Agency is a legal entity separate from the County, although it is reported
as a component unit of the County. The
Agency was established by law to use tax increment financing for the purpose of
curing blight in the Live Oak/Soquel improvement project areas.
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 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.
Debt Service
Funds are
used for the periodic payment of interest and principal.
The Redevelopment
Agency Debt Service 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 in July 1990 and December 1993. 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 1988 and 1990 Series B
Tax Allocation Bonds.
The Local
Assessment Bond Debt Service Funds 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.
Enterprise
Funds are
used to account for operations that are financed and operated in a manner
similar to private business enterprises, where the intent is that the costs of
providing goods or services to the general public on a continuing basis be
financed or recovered primarily through user charges. A brief description of enterprise funds follows:
Boulder Creek, Rolling Woods, Place De Mer, Sand Dollar
Beach, Trestle Beach, and Summit West County Service Areas. 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 County Service Area. This
district 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.
County
Disposal Sites. The disposal site fund provides for the
operation and expansion of the County’s landfills and implementation of state
mandated environmental health programs.
The fund is financed by user fees, service area charges and revenues
from waste recovery and recycling projects.
Internal
Service Funds
account for the financing of services provided by one department to other
departments, or to other governments, on a cost reimbursement basis. A brief description of the internal service
funds follows:
The Central
Duplicating fund accounts for the County print shop, copy center, and mail
room. Customers pay user fees for
services provided.
The Information
Services fund accounts for data processing and telecommunication services
provided to County departments.
Services are paid for by charging user fees for services provided.
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. Services are financed by user fees for services provided.
The Self-Insurance
funds account for the County’s self-insured medical, dental, liability,
worker’s compensation, employee benefit staffing, and state compensation
insurance programs.
Trust funds are used to account for assets held by
the government in a trustee capacity.
Agency funds are used to account for assets held by the government as an
agent for individuals, private organizations, other governments, and/or other
funds. A description of the funds
included in this fund type follows:
Expendable
Trust Funds
account for assets held by the County in a trustee capacity where the principal
and income may be expended in the course of the fund’s designated
operations. Funds included in this
group are Local Health and Welfare Trust – Health, Local Health and Welfare
Trust – Mental Health, Local Health and Welfare Trust – Social Services, and
Sunset Beach Water Extension Construction.
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.
Funds included in this group are County Departmental Funds, Payroll
Funds, Property Tax Collection Funds, and Independent Agencies Funds.
Expendable
Trust Funds
account for assets held by the County in a trustee capacity where the principal
and income may be expended in the course of the fund’s designated operations.
THE ENACTMENT OF AB1288 CHAPTER 89 AND AB1491
CHAPTER 611 STATUTES OF 1992 ESTABLISHED THE HEALTH AND WELFARE REALIGNMENT
PROGRAM. THE REALIGNMENT PROGRAMS ARE
FUNDED BY ONE-HALF PERCENT OF THE SALES TAX AND AN INCREASE IN THE VEHICLE
LICENSE FEE. REALIGNMENT RESULTED IN A
SHIFT OF RESPONSIBILITY FROM THE STATE TO COUNTIES. The following funds account for the County’s Realignment
activities:
The Local
Health and Welfare Trust - Health account for State and County Realignment
funds designated for health programs.
The Local
Health and Welfare Trust – Mental Health account for State and County
Realignment funds designated for mental health programs.
The Local
Health and Welfare Trust – Social Services account for State and County
Realignment funds designated for social service programs.
The Sunset
Beach Water Main Extension Construction fund accounts for the accumulation
of funds from various agencies and taxpayers for the construction of the water
main extension.
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.
A brief description of agency funds follows:
The County
Departmental Funds account for funds used 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.
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.
Fixed assets used in governmental and expendable
trust funds’ operations are accounted for in the General Fixed
Assets Account Group, rather than in individual funds.
Public domain (infrastructure) assets consisting of certain improvements
other than buildings (including roads, bridges, curbs and gutters, streets and
sidewalks, drainage systems, lighting systems, and similar assets) are not
reported in the account group.
The General
Long-Term Debt Account Group is
used to account for long-term obligations that are not specific to the
proprietary funds. Included in
long-term debt are Redevelopment Agency Bonds, Local Assessment Bonds,
Certificates of Participation, Compensated Absences, and California Health
Facilities Financing Authority Bonds.