County of Santa Cruz

Comprehensive Annual Financial Report

Year Ended June 30, 1999

Table of Contents

NOTE:

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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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