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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