COUNTY OF SACRAMENTO
NONMAJOR GOVERNMENTAL FUNDS – DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Sacramento
Pension Tobacco Count y P ublic
Page 2 of 2
Obligation Securitization Financing
Bonds Teeter Plan Authority Authority Total
Revenues:
Use of money and property $ 608 55 758 1,239 7,291
Intergovernmental 12,339 6,934 20,766
Expenditures:
Debt service:
Principal 26,900 81,542 3,275 2,210 129,232
Swap, premium short term 2,950 2,950
Swap, premium long term 20,069 20,069
Payment to refunded bonds escrow agent (49,225) (49,225)
Total other financing sources (uses) 68,811 59,928 14,608 164,401
Net change in fund balances 1,787 (12,065) (88) 1,123 (14,982)
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FINANCING CORPORATION
MAIN JAIL DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Re ve nues:
Use of mone y and proper ty
Original Budget Final Budget
$
Actual
19
Variance with
Final Budget–
Positive (Negative)
19
Net change in fund balance $ (743) (904) (881) 23
150
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FINANCING CORPORATION
CHERRY ISLAND GOLF COURSE DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Variance with
Final Budget-
Original Budget Final Budget Actual Positive (Negative)
Revenues:
Use of money and property $ 100 95 11 (84)
Expenditures:
Debt service:
Principal 435 435 435
Interest and fiscal charges 572 493 425 68
Total expenditures 1,007 928 860 68
Deficiency of revenues under expenditures (907) (833) (849) (16)
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FINANCING CORPORATION
FIXED ASSET FINANCING PROGRAM DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Variance with
Final Budget-
Transfers in 6,971 6,971 6,971
Net change in fund balance $ (1,493) ( 1,493) 1, 493
152
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FINANCING CORPORATION
1997 PUBLIC FACILITIES REFUNDING DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Revenues:
Use of money and property
Original Budget Final Budget
271 $ 21
Actual
Variance with
Final Budget-
Positive
(Negative)
(21)
Expenditures:
Debt service:
Principal
Interest and fiscal charges
2,490
4,076
2,490
4,155
2,490
4,150 5
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FINANCING CORPORATION
1997 PUBLIC FACILITIES DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Total expenditures 4,380 3,272 3,061 211
Exces s (deficiency) of revenues over (under) expenditures (4,380) (2,039) (1,559) 480
Other financing sources (uses):
Trans fers in
Trans fers out
3,039
(1,341)
3,039
(1,341)
3,039
(1,341)
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FINANCING CORPORATION
2003 PUBLIC FACILITIES DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Revenues:
Use of money and property
Original Budget
$
Final Budget Actual
Variance with
Final Budget-
Positive
(Negative)
Net change in fund balance $ (260) (319) (313) 6
155
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FINANCING CORPORATION
2006 PUBLIC FACILITIES DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Reven ues :
Use of money and property
Original Budget Final Budget
$
Actual
2,187
Va ria n c e wit h
Final Budget–
Positive
(Negative)
2,187
Expenditures:
Debt service:
Principal
Interest and fiscal charges
1,400
3,092
1,400
3,161
1,400
1,743 1,418
Total expenditures 4,492 4,561 3,143 1,418
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FINANCING CORPORATION
2007 PUBLIC FACILITIES DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Va ria n c e wit h
Final Budget–
Positive
Net change in fund balance $ (2,208) (2,410) (1,350) 1,060
157
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FINANCING CORPORATION
JUVENILE COURTHOUSE DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Revenues:
Use of money and property
Expenditures:
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Original Budget
1$
720
1,410
2,130
Final Budget
1
720
1,508
2,228
Actual
–
720
1,508
2,228
Variance with
Final Budget-
Positive
(Negative)
(1)
(1)
COUNTY OF SACRAMENTO
PENSION OBLIGATION BONDS DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Variance with
Final Budget-
Interest and fis cal charges
Bond issuance costs
Total expenditures
57,721
335
84,956
59,819
335
87,054
52,888
335
80,123
6,931
6,931
Excess (deficiency) of revenues over (under) expenditures (76,559) (78,630) (67,024) 11,606
Other financing sources (uses):
Trans fers in
68,303
68,276
COUNTY OF SACRAMENTO
TEETER PLAN DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Variance with
Final Budget-
Positive
Original Budget Final Budget Actual (Negative)
Total revenues (15,090) 4,752 11,180 6,428
Expenditures:
Debt service:
Principal 54,786 82,654 81,542 1,112
Interest and fis cal charges (3,203) 1,631 1,631
Total expenditures 51,583 84,285 83,173 1,112
Exces s (deficiency) of revenues over (under) expenditures (66,673) (79,533) (71,993) 7,540
COUNTY OF SACRAMENTO
TOBACCO SECURITIZATION AUTHORITY DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Variance with
Final Budget–
Other financing sources:
Transfers in 14,608 14,608 14,608
Net change in fund balance $ (89) (89) (88) 1
161
COUNTY OF SACRAMENTO
SACRAMENTO COUNTY PUBLIC FINANCING AUTHORITY DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Revenues:
Use of money and property
Intergovernmental
Original Budget Final Budget
$ 1,239 1,239
6,934 6,934
Actual
1,239
6,934
Variance with
Final Budget-
Positive
(Negative)
Total revenues 8,173 8,173 8,173
Expenditures:
Debt service:
Intentionally Blank
163
CAPITAL PROJECTS FUNDS
Improvement Bond Act of 1911 – Accounts for construction activity in various special assessment districts where monies have been received under the 1911
Improvement Bond Act from special assessment district property owners.
Improvement Bond Act of 1915 – Accounts for construction activity in various special assessment districts where monies have been received from special
assessment district property owners under the 1915 Improvement Bond Act.
Metro Air Park Community Facilities District –Accounts for construction activity in the Metro Air Park Community Facilities District.
Laguna Stonelake Community Facilities District – Accounts for construction activity in the Laguna Stonelake Community Facilities District.
Facility and Sheriff Station House Facility.
2007 Public Facilities –Accounts for construction of the Animal Care Facility and Youth Detention Facility expansion.
Tobacco Litigation Settlement – Accounts for construction projects from the Tobacco Litigation Settlement Securitization proceeds including the Juvenile
Court Facility and the Primary Care Clinic.
McClellan Community Facilities District –Accounts for infrastructure construction activity in the McClellan Community Facilities District.
164
COUNTY OF SACRAMENTO
NONMAJOR GOVERNMENTAL FUNDS – CAPITAL PROJECTS FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2009
(amounts expressed in thousands)
Page 1 of 3 Assessment Districts Mello–Roos Community Facilities Act of 1982
Laguna Creek
Ranch/Elliott Ranch
Long-term advances to other funds 2,300
Total asset s $ 213 5,329 34,630 94 158 4,645 5,870
Li abilities and fund balances:
Li abilities:
Warrants payable $ 1
Undesignated (1,474)
Total fund balances 183 826 34,610 94 158 1,320 5,867
Total liabi lities and fund balances $ 213 5,329 34,630 94 158 4,645 5,870
166
COUNTY OF SACRAMENTO
NONMAJOR GOVERNMENTAL FUNDS – CAPITAL PROJECTS FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2009
(amounts expressed in thousands)
Page 2 of 3
Public Facilities Financing Corporation
Accumulated
Capit al
Outlay
Communit y
Fee Districts
1997 Public
Facilities
2006 Public
Facilities
2007 Public
Facilities
Tobacco
Litigation
Settlement
McClellan
CFD
Asset s:
Cash and investments
Receivables, net of allowance for uncollectibles:
Billed
Interest
Intergovernmental
Due from other funds
$
21,528
3,819
13,100
191
76
1,689
7,571
48,631
1,120
Fund balances:
Reserved for:
Encumbrances
Assets not available
Future construction
19,582
614
1,992
10,975
1,689
7,571
48,631
1,118