County of Santa Cruz

Comprehensive Annual Financial Report

Year Ended June 30, 1999

Table of Contents

 

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INTRODUCTORY SECTION  

Letter of Transmittal 
Organization Chart 
Directory of Public Officials 
Government Financial Officers Association Certificate of Achievement for Excellence in Financial Reporting 

FINANCIAL SECTION

Independent Auditors' Report 

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 Government 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   

 

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)  

Special Revenue Funds

Special Revenue Funds - Description
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  
Districts Governed by the Board of Supervisors Funds Combining Balance Sheets  
Combining Statements of Revenues, Expenditures, and Changes in Fund Balances  

Debt Service Funds

Debt Service Funds - Description
Combining Balance Sheets  
Combining Statements of Revenues, Expenditures, and Changes in Fund Balances  

Enterprise Funds

Enterprise Funds - Description
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  
Combining Statements of Cash Flows  

Internal Service Funds

Internal Service Funds - Description
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  
Combining Statements of Cash Flows
 

Internal Service Self-Insurance Funds

Combining Balance Sheets  
Combining Statements of Revenues, Expenditures, and Changes in Related Earnings  
Combining Statements of Cash Flows  

Fiduciary Funds

Trust and Agency Funds - Description
Combining Balance Sheets  

Expendable Trust Funds

Expendable Trust Funds - Description
Combining Balance Sheets  
Combining Statements of Revenues, Expenditures, and Changes in Fund Balances  

Agency Funds

Agency Funds - Description
Combining Balance Sheets  
Combining Statements of Changes in Assets and Liabilities  

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  

General Long-Term Debt Account Group

General Long-Term Debt Account Group - Description
Schedule of General Long-Term Debt  

STATISTICAL SECTION (UNAUDITED)

Table I - General Fund Expenditures by Function  
Table II - General Fund Revenues by Source  
Table III - General Fund Tax Revenues by Source  
Table IV - General Fund Property Tax Levies and Collections  
Table V - Gross Assessed Value of Taxable Property  
Table VI - Distribution of Property Tax Rate Among Direct and Overlapping Governments  
Table VII - Computation of Legal Debt Margin  
Table VIII - Statement of Direct and Overlapping Debt  
Table IX - Salaries and Surety Bonds of Principal Officials  
Table X - Budgeted Positions  
Table XI - General Information  
Table XII - Schedule of Insurance in Effect  
Table XIII - Property Values, Units of Construction and Bank Deposits  
Table XIV - Special Assessment Billing and Collections  
Table XV - Outstanding Debt of the Public Financing Agency  
Table XVI - Principal Taxpayers  

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