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 sources 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 risk management, dental and health,
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.
General Fixed Assets
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.
General Long-Term Debt
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, California Health Facilities Financing
Authority Bonds, and Capital Lease Obligations.