County of Santa Cruz Comprehensive Annual Financial Report Year Ended June 30, 2002 NOTE: Many of these documents are in PDF (Portable Document Format) file format. You will need an ACROBAT PDF Reader to view and print them. To download a free Adobe Acrobat Reader from the ADOBE website ---> Get ADOBE ACROBAT Reader Table of Contents
	Page(s)
INTRODUCTORY SECTION
Letter of Transmittal	vii-xii
Organization Chart	xiii
Directory of Public Officials	xiv
Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting for 2001	xv
FINANCIAL SECTION
Independent Auditors’ Report	3-4
Management’s Discussion and Analysis (Required Supplementary Information)	7-21
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Assets	25
Statement of Activities	26-27
Fund Financial Statements:
Governmental Funds:
Balance Sheet	30
Reconciliation of the Governmental Funds Balance Sheet to the Government-wide Statement of Net Assets – Governmental Activities	31
Statement of Revenues, Expenditures, and Changes in Fund Balances	32
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-wide Statement of Activities – Governmental Activities	33
Proprietary Funds:
Statement of Fund Net Assets	34
Statement of Revenues, Expenses, and Changes in Fund Net Assets	35
Statement of Cash Flows	36-37
Fiduciary Funds:
Statement of Fiduciary Net Assets	38
Statement of Changes in Fiduciary Net Assets	39
Notes to the Basic Financial Statements	43-87
Required Supplementary Information (other than MD&A):
Schedule of Funding Progress	91
Budgetary Comparison Schedule – General Fund	92-101
Budgetary Comparison Schedule – Special Revenue Fund – Redevelopment Agency	102-103
Notes to Budgetary Comparison Schedules	104-105

Combining and Individual Fund Statements and Schedules:
Nonmajor Governmental Funds:
Nonmajor Governmental Funds – Descriptions	109
Combining Balance Sheet	110
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances	111
Budgetary Comparison Schedule – Capital Project Funds	112
Nonmajor Special Revenue Funds:
Nonmajor Special Revenue Funds – Descriptions	114-115
Combining Balance Sheet	116-117
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances	118-119
Budgetary Comparison Schedule:
Library	120
Fire	121
Off Highway Road and Transportation	122
Fish and Game	123
Private Revitalization of Downtown	124
Park Dedication	125
Santa Cruz Flood Control & Water Conservation-Zn.7	126
In-Home Support Service	127
Districts Governed by the Board of Supervisors:
Public Protection	128
Recreation and Culture	129
Public Ways and Facilities	130
Geologic Hazard Abatement District	131
Nonmajor Debt Service Funds:
Nonmajor Debt Service Funds – Descriptions	133
Combining Balance Sheet	134
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances	135
Nonmajor Enterprise Funds:
Nonmajor Enterprise Funds – Descriptions	137
Combining Statement of Fund Net Assets	138-139
Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets	140-141
Combining Statement of Cash Flows	142-143
Internal Service Funds:
Internal Service Funds – Descriptions	145
Combining Statement of Fund Net Assets	146-147
Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets	148-149
Combining Statement of Cash Flows	150-151

Fiduciary Funds:
Fiduciary Funds – Descriptions	153
Investment Trust Funds:
Combining Statement of Fiduciary Net Assets	154
Combining Statement of Changes in Fiduciary Net Assets	155
Agency Funds:
Combining Statement of Changes in Assets and Liabilities	156-157
Capital Assets Used in the Operation of Governmental Funds:
Comparative Schedules by Source	159
Schedule by Function and Activity	160
Schedule of Changes by Function and Activity	161
STATISTICAL SECTION (UNAUDITED)
Government-wide Expenses by Function	165
Government-wide Revenues	166
General Governmental Expenditures by Function	167
General Governmental Revenues by Source	168
General Fund Tax Revenues by Source	169
General Fund Property Tax Levies and Collections	170
Gross Assessed Value of Taxable Property	171
Property Tax Rates - Direct and Overlapping Governments	172
Computation of Legal Debt Margin	173
Statement of Direct and Overlapping Debt	174
Budgeted Positions	175
General Information	176
Schedule of Insurance in Effect	177
Property Values, Units of Construction and Bank Deposits	178
Special Assessment Billings and Collections	179
Outstanding Debt of the Public Financing Authority	180
Principal Taxpayers	181
GLOSSARY (UNAUDITED)	184-188