COUNTY OF SACRAMENTO
NORTH VINEYARD SSP CFD 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
Charges for sales and services
Miscellaneous
Total revenues
Original Budget Final Budget
$
89 89
89 89
Actual
75
89
164
Variance with Final
Budget– Positive
(Negative)
75
(89)
89
75
Net change in fund balance $ (3,994) (1,363) (1,163) 200
188
COUNTY OF SACRAMENTO
COUNTY PARKS – NO. 2006-1 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
2
Variance with Final
Budget- Positive
(Negative)
2
189
Intentionally Blank
190
NONMAJOR ENTERPRISE FUNDS
Parking Enterprise – Accounts for all downtown parking facilities that generate revenues from user fees from both the public and County employees.
191
COUNTY OF SACRAMENTO
NONMAJOR ENTERPRISE FUNDS
COMBINING STATEMENT OF NET ASSETS
JUNE 30, 2009
(amounts expressed in thousands)
Parking Count y
Enterprise Transit Total
Assets:
Current assets:
Cash and investments 236 $ 256 492
Receivables, net of allowance for uncollectibles:
Total capital assets 4,458 503 4,961
Total noncurrent assets 4,458 503 4,961
Total assets 4,742 $ 2,022 6,764
Liabilities:
Current liabilities:
Total noncurrent liabilities 2,371 2,371
T otal liabilities 3,172 100 3,272
Net assets:
Invested in capital assets, net of related debt 1,366 503 1,869
Capital projects 473 473
COUNTY OF SACRAMENTO
NONMAJOR ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET ASSETS
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Parking
Enterprise County Transit Total
Operating revenues:
Charges for sales and services 2,891 $ 146 3,037
Ot he r 99 99
Intergovernmental 733 1,016 1,749
Sales / use tax 483 483
Inte rest expe nse (13 9 ) (139 )
Ot he r 15 15
Total nonoperating revenues 697 1,526 2,223
COUNTY OF SACRAMENTO
NONMAJOR ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Page 1 of 2
CASH FLOWS FROM OPERAT ING ACTIVITIES:
Receipts from customers and users
Net cash provided by (used for) noncapital financing activities
CASH FLOWS FROM CAPITAL AND RELAT ED FINANCING ACTIVIT IES:
Acquisition and construction of capital assets
Intergovernmental grants received
Principal paid on long-term obligations
Interest paid on long-term obligations
Parking
Enterprise
1,224
(449)
(585)
Count y
Transit Total
209 3,099
1,499 2,723
(204)
(653)
223 223
(585)
(139)
COUNTY OF SACRAMENTO
NONMAJOR ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Changes in assets and liabilities:
Receivables 63 63
Due from other funds 750 750
Warrants payable (18) (18)
Accrued liabilities (31) (219) (250)
Intentionally Blank
196
INTERNAL SERVICE FUNDS
Public Works –Accounts for special services provided by the Department of Public Works to other County departments and special districts. These services
include Water Resources; Special District Formation; Water Quality; Highways and Bridges; Real Estate; Surveyor, Information and Permits; Technical
Services and Construction Equipment.
General Services – Created to centralize many of the activities providing services to County departments. These activities include Automobile Fleet
Operations; Purchasing; Printing; Mail; Central Stores; Surplus Property Disposal; Building Maintenance & Operations; and Telecommunications.
COUNTY OF SACRAMENTO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET ASSETS
JUNE 30, 2009
(amounts expressed in thousands)
Self Insurance
Office of Facility Planning
Public Gen er al Liability/ Worker‘s Regional Communicat ions Architecture and
Noncurrent assets:
Long-term advances to other funds 18,176 17,684 35,860
Long-term receivables 226 156 382
Deferred charges 4,909 4,909
Capital assets:
Due to other funds 10,725 2,118 309 3,736 1 40 1,646 1,236 19,811
C
urrent port
i
on o
f i
nsurance c
l
a
i
ms paya
bl
e
11
,
276
26
,
391
37
,
667
Deferred revenues 226 15 156 2,353 173 2,923
Total current liabilities 20,119 14,642 13,118 30,790 534 2,680 3,809 7,682 93,374
Noncurrent liabilities:
Total liabilities and net assets $ 97,699 74,822 28,879 78,778 3,239 14,021 14,278 11,413 323,129
198
COUNTY OF SACRAMENTO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET ASSETS
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Self Insurance
Office of
Communications Facility Planning
Gener al Worker‘s Regional and Information Architecture and
Public Works Services Liability/Property Compensation Other Communications Technology Real Estate Total
Operating revenues:
Charges for sales and services 133,739 $ 96,932 18,496 37,738 2,021 4,059 47,671 66,658 407,314
Other 7,059 3,142 1,959 7 96 31 257 12,551
Total operating revenues 140,798 100,074 20,455 37,745 2,021 4,155 47,702 66,915 419,865
Operating expenses:
Salaries and benefits 90,858 41,288 587 22,655 9,342 164,730
Services and supplies 39,834 42,118 1,490 20,214 58,909 162,565
Other (168) 510 2 (637) (404) (697)
Total nonoperating revenues (expenses) 875 (880) 419 2 (394) (404) (382)
Income before transfers 10,027 (3,124) 1,981 (6,014) (2,080) 639 2,762 (2,288) 1,903
T ransfers in 85 178 263
Transfers out (3,598) (3,062) (25) (3,944) (385) (11,014)
COUNTY OF SACRAMENTO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Self Insurance
Page 1 of 2
Office of
Communications Facility Planning
Gen e r al Liability/ Worker’s Regional and Information Architecture and
Public Works Se r v ic es Property Compensation Other Communications Technology Real Estate Total
Receipt of advances from other funds 4,805 1,628 6,433
Intergovernmental revenue 1,043 26 1,069
Advance to other funds (18,176) (17,684) (35,860)
Other non-operating revenue (168) 420 243 495
Non-operating expense (150) (637) (404) (1,191)
Net increase (decrease) in cash and cash equivalents (14,436) (4,136) (631) (5,943) (2,216) 327 413 861 (25,761)
Cash and cash equivalents, beginning of year 80,176 44,001 11,405 37,400 3,433 9,028 11,782 9,584 206,809
Cash and cash equivalents, end of year 65,740 $ 39,865 10,774 31,457 1,217 9,355 12,195 10,445 181,048
200
COUNTY OF SACRAMENTO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Page 2 of 2
Self I n sur a n c e Office of
Communications Facility Planning
Public General Liability/ Worker’s Regional and Information Architecture and
Works Services Property Compensation Other Communications Technology Real Estate Total
RECONCILIAT ION OF OPERATING INCOME TO NET CASH
PROVIDED BY (USED FOR) OPERAT ING ACTIVIT IES
Operating income (loss) $ 9,152 (2,244) 1,562 (6,016) (2,080) 1,033 3,166 (2,288) 2,285
Adjustments to reconcile operating income to net
cash provided by (used for) operating activities:
Depreciation 954 11,041 1,045 1,667 9 14,716
Compensated absences (270) 211 361 39 341
Other post employment benefits 26 39 19 7 91
Insurance claims payable (1,686) 14,071 12,385
Total adjustments (2,687) 11,903 (2,613) 17,757 (136) 749 1,795 1,906 28,674
Net cash provided by (used for) operating activities $ 6,465 9,659 (1,051) 11,741 (2,216) 1,782 4,961 (382) 30,959
Intentionally Blank
202
AGENCY FUNDS
Law Enforcement – Accounts for law enforcement revenues collected pending disbursement, reimbursement, or apportionment to the appropriate County law
enforcement department or other local police agency.
Other – Accounts for other agency funds where the County holds money in a custodial capacity.
203
COUNTY OF SACRAMENTO
AGENCY FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2009
(amounts expressed in thousands)
Law
Unapportioned
Liabilities:
Warrants payable
Accrued liabilities
Intergovernmental payable
T otal liabilities
2,680 $
725
36,731
40,136 $
5,769
114
31,004
36,887
4,493
2,204
159,242
165,939
12,942
3,043
226,977
242,962