COUNTY OF SACRAMENTO
NONMAJOR GOVERNMENTAL FUNDS – CAPITAL PROJECTS FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2009
(amounts expressed in thousands)
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Sacramento County Parks
Count y Landscape Metro Air Park North Vineyard CFD – No.
Maintenance CFD Se r v i ce T a x SSP CFD 2006-1 Total
Assets:
Cash and investments 392$ 1,284 1,556 34 145,093
Receivables, net of allowance for uncollectibles:
Billed 208
Interest 5
Liabilities and fund balances:
Liabilities:
Unreserved:
Undesignated (5,627)
Total fund balances 383 880 1,554 2 133,896
T otal liabilities and fund balances 392 $ 1,284 1,556 34 154,217
168
Page 1 of 3
COUNTY OF SACRAMENTO
NONMAJOR GOVERNMENTAL FUNDS – CAPITAL PROJECTS FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Assessment Districts Mello-Roos Community Facilities Act of 1982
Improvement
Bond Act of
1911
Improvement
Bond Act of
1915
Metro Air Park
CFD
Laguna
Stonelake CFD
Park Meadows
CFD
Laguna
Community
Facilities
District
Ranch/Elliott
Ranch Community
Facilities District
No. One and Two
Revenues:
Use of money and property
Intergovernmental
3$ 22
484
4
7
125
78
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances – beginning
Fund balances – ending
3 (266)
180 1,092
183$ 826
(11,968)
46,578
34,610
(17)
111
94
(32)
190
158
(4,076)
5,396
1,320
(363)
6,230
COUNTY OF SACRAMENTO
NONMAJOR GOVERNMENTAL FUNDS – CAPITAL PROJECTS FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
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Public Facilities Financing Corporation
Accumulated 1997 2006 2007 Tobacco
Capital Community Public Public Public Litigation McClellan
Outlay Fee Districts Facilities Facilities Facilities Se t t le m en t CFD
Revenues:
Use of money and property
Intergovernmental
$ 441
522
319
165
5
775
833
17
expenditures
Other financing sources (uses):
Transfers in
889
105
(597)
(1,249)
(625)
(14,509)
(22,399)
(1,021)
Transfers out
Total other financing sources (uses)
Net change in fund balances
(12,224)
(12,119)
(11,230)
(597)
(1,249)
(625)
(14,509)
(22,399)
COUNTY OF SACRAMENTO
NONMAJOR GOVERNMENTAL FUNDS – CAPITAL PROJECTS FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Page 3 of 3
Sacr amento County County P ar ks
La ndscape Ma intenance Me tro Ai r Pa rk Service North Vineyard SSP CFD – No. 2006–
CFD Tax CFD 1 Total
Revenues:
Excess (deficiency) of revenues over (under) expenditures 85 94 (1,163) 2 (57,212)
Ot her financing sources (uses):
Transfers in 105
Transfers out (12,224)
Total other financi ng sources (uses) (12,119)
COUNTY OF SACRAMENTO
ASSESSMENT DISTRICTS – IMPROVEMENT
BOND ACT OF 1911 CAPITAL PROJECTS 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 Fin a l
Budget– Positive
Original Budget Final Budget Actual (Negative)
Revenues:
COUNTY OF SACRAMENTO
ASSESSMENT DISTRICTS – IMPROVEMENT
BOND ACT OF 1915 CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Varia n c e wit h Fin al
Budget- Positive
Original Budget Final Budget Actual (Negative)
Revenues :
Use of money and property $ 8 8 22 14
COUNTY OF SACRAMENTO
MELLO-ROOS COMMUNITY FACILITIES ACT 1982
METRO AIR PARK COMMUNITY FACILITIES DISTRICT CAPITAL PROJECTS 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
COUNTY OF SACRAMENTO
MELLO-ROOS COMMUNITY FACILITIES ACT 1982
LAGUNA STONELAKE COMMUNITY FACILITIES DISTRICT CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
Net change in fund balance $ (110) (112) (17) 95
175
COUNTY OF SACRAMENTO
MELLO-ROOS COMMUNITY FACILITIES ACT 1982
PARK MEADOWS COMMUNITY FACILITIES DISTRICT CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Variance with Final
Revenues:
Use of money and property
Mis cellaneous
Total revenues
$
Original Budget
2
58
60
Final Budget
2
61
63
Actual
7
57
64
Budget- Positive
(Negative)
5
(4)
1
176
COUNTY OF SACRAMENTO
MELLO-ROOS COMMUNITY FACILITIES ACT 1982
LAGUNA COMMUNITY FACILITIES DISTRICT CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Variance with Final
Budget– Pos itive
Original Budget Final Budget Actual (Negative)
Revenues:
Use of money and property $ 99 99 125 26
Total revenues 100 100 125 25
177
COUNTY OF SACRAMENTO
MELLO-ROOS COMMUNITY FACILITIES ACT 1982
LAGUNA CREEK RANCH/ELLIOTT RANCH COMMUNITY FACILITIES
DISTRICT NUMBER ONE AND TWO CAPITAL PROJECTS 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)
Revenues :
Use of money and property 40 $ 40 78 38
COUNTY OF SACRAMENTO
ACCUMULATED CAPITAL OUTLAY CAPITAL PROJECTS 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 Fin a l
Budget– Positive
Excess (deficiency) of revenues over (under) expenditures (24,002) (13,872) 889 14,761
Other financing sources (uses):
Transfers in 105 105 105
Transfers out (12,224) (12,224) (12,224)
Total other financing sources (uses) (12,119) (12,119) (12,119)
COUNTY OF SACRAMENTO
COMMUNITY FEE DISTRICTS CAPITAL PROJECTS 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)
Revenues:
Use of money and property $ 58 58 319 261
Intergovernmental 161 161
Charges for s ales and s ervices 772 772 968 196
COUNTY OF SACRAMENTO
1997 PUBLIC FACILITIES FINANCING CORPORATION CAPITAL PROJECTS 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)
COUNTY OF SACRAMENTO
2006 PUBLIC FACILITIES FINANCING CORPORATION CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Original Budget
Final Budget
Actual
Variance with Final
Budget- Positive
COUNTY OF SACRAMENTO
2007 PUBLIC FACILITIES FINANCING CORPORATION CAPITAL PROJECTS 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 Fin a l
183
COUNTY OF SACRAMENTO
TOBACCO LITIGATION SETTLEMENT CAPITAL PROJECTS 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
833
Variance with Final
Budget- Positive
(Negative)
833
Expenditures:
Capital outlay 38,898 71,029 23,232 47,797
184
COUNTY OF SACRAMENTO
McCLELLAN CFD CAPITAL PROJECTS 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)
Revenues:
Use of money and property 50 $ 50 17 (33)
Miscellaneous 90 90 99 9
Total revenues 140 140 116 (24)
185
COUNTY OF SACRAMENTO
SACRAMENTO COUNTY LANDSCAPE MAINTENANCE CFD CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Variance with Final
Revenues:
Original Budget Final Budget Actual
Budget– Positive
(Negative)
Use of money and property
Charges for sales and services
Total revenues
$ 50
200
250
2
220
222
7
192
199
5
(28)
(23)
COUNTY OF SACRAMENTO
METRO AIR PARK SERVICE TAX CAPITAL PROJECTS 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)
Revenues:
Total revenues 526 528 547 19
Expenditures: