COUNTY OF SANTA CRUZ, CALIFORNIA Basic Financial Statements and Single Audit Report June 30, 2004 Table of Contents
	Page(s)
INDEPENDENT AUDITORS’ REPORT	1-2
MANAGEMENT’S DISCUSSION AND ANALYSIS (REQUIRED SUPPLEMENTARY INFORMATION)	3-17
BASIC FINANCIAL STATEMENTS
GOVERNMENT-WIDE FINANCIAL STATEMENTS
Statement of Net Assets	18
Statement of Activities	19-20
FUND FINANCIAL STATEMENTS
Governmental Funds:
Balance Sheet	21
Reconciliation of the Governmental Funds Balance Sheet to the Government-wide Statement of Net Assets – Governmental Activities	22
Statement of Revenues, Expenditures, and Changes in Fund Balances	23
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-wide Statement of Activities – Governmental Activities	24
Proprietary Funds:
Statement of Fund Net Assets	25
Statement of Revenues, Expenses, and Changes in Fund Net Assets	26
Statement of Cash Flows	27-28
Fiduciary Funds:
Statement of Fiduciary Net Assets	29
NOTES TO THE BASIC FINANCIAL STATEMENTS	30-77
REQUIRED SUPPLEMENTARY INFORMATION (OTHER THAN MD&A)
Schedule of Funding Progress	78
Budgetary Comparison Schedule – General Fund	79-88
Budgetary Comparison Schedule – Special Revenue Fund – Redevelopment Agency	89-90
Notes to the Budgetary Comparison Schedules	91-92
SUPPLEMENTARY INFORMATION
Schedule of Expenditures of Federal Awards	93-98
Notes to the Schedule of Expenditures of Federal Awards	99-111
Schedule of Office of Criminal Justice Planning – State Grants	112-113
Schedule of Office of Criminal Justice Planning – Federal Portion	114-115

	Page(s)
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	116-117
REPORT ON COMPLIANCE WTH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133	118-119
SCHEDULE OF FINDINGS AND QUESTIONED COSTS	120-122
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS	123