COUNTY OF SACRAMENTO
TRANSIENT-OCCUPANCY TAX SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Revenues:
Taxes
Original Budget Final Budget
6,300 $ 5,700
Actual
5,311
Variance with
Final Budget-
Positive
(Negative)
(389)
Principal
2,917
2,917
2,917
Total expenditures 6,537 6,745 2,781 3,964
COUNTY OF SACRAMENTO
BUILDING INSPECTION SPECIAL REVENUE 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
Original Budget Final Budget Actual (Negative)
Excess (deficiency) of revenues over (under) expenditures (241) 192 (1,375) (1,567)
Net change in fund balance $ (241) 192 (1,375) $ (1,567)
131
COUNTY OF SACRAMENTO
PUBLIC FACILITIES FIXED ASSET FINANCING PROGRAM SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPEND
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 20
(amounts expressed in thousands)
ITURES
09
Revenues :
Charges for sales and services
Miscellaneous
Original Budget Final Budget
$ 33,422
41,240
33,422
41,240
Actual
Final Budget–
33,422
Va ria n c e wit h
Positive
(Negative)
(41,240)
Total revenues 74,662 74,662 33,422 (41,240)
Expenditures:
Capital outlay 69,419 69,417 25,955 43,462
Excess of revenues over expenditures 5,243 5,245 7,467 2,222
COUNTY OF SACRAMENTO
LIGHTING AND LANDSCAPE MAINTENANCE DISTRICTS SPECIAL REVENUE 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)
133
COUNTY OF SACRAMENTO
PARK DISTRICTS AND PARK SERVICE AREAS SPECIAL REVENUE 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:
Taxes 7,963 $ 7,937 8,218 281
Use of money and property 1,676 1,671 1,717 46
Intergovernmental 1,689 2,927 2,569 (358)
Charges for sales and services 9,270 9,755 8,250 (1,505)
Miscellaneous 922 872 1,022 150
Total revenues 21,520 23,162 21,776 (1,386)
Expenditures:
Current:
COUNTY OF SACRAMENTO
WATER AGENCIES SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Original Budget Final Budget
Variance with
Final Budget–
Positive
(Negative)
Health and sanitation 15,983 16,413 7,054 9,359
Excess (deficiency) of revenues over (under) expenditures (380) (810) 5,422 6,232
Other financing sources (uses):
Transfers out (6,885) (6,885) (6,885)
Net change in fund balance $ (7,265) (7,695) (1,463) 6,232
COUNTY OF SACRAMENTO
STORMWATER UTILITY SPECIAL REVENUE 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 $ 586 586 465 (121)
Intergovernmental 367 367 193 (174)
Charges for sales and services 23,128 23,128 22,843 (285)
COUNTY OF SACRAMENTO
TOBACCO SPECIAL REVENUE 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 money and property
Original Budget Final Budget
1,254 $ 1,254
Actual
1,336
Variance with
Final Budget–
Positive
(Negative)
82
Expe ndi ture s:
Curr ent:
General government
Finance 11,220 11,220 10, 559 661
Net change in fund balance $ (5,200) (5,200) (4,457) 743
137
COUNTY OF SACRAMENTO
COMMUNITY SERVICES SPECIAL REVENUE 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 $ 436 436 314 (122)
Intergovernmental 23,186 23,656 21,569 (2,087)
Charges for sales and services 530 530 502 (28)
Net change in fund balance $ (112) (329) 338 667
138
COUNTY OF SACRAMENTO
GOLF SPECIAL REVENUE 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
Original Budget Final Budget
4,673 $ 4,707
4,247 4,299
Actual
4,013
3,824
83
Variance with
Final Budget–
Positive
(Negative)
(694)
(475)
83
Expenditures:
Current:
Recreation and culture 8,086 8,074 7,718 356
COUNTY OF SACRAMENTO
ECONOMIC DEVELOPMENT SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Variance with
Final Budget-
Current:
General government 49,750 52,832 25,220 27,612
Excess (deficiency) of revenues over (under) expenditures (11,403) (17,446) (5,759) 11,687
Other financing sources (uses):
Transfers in
639
639
639
COUNTY OF SACRAMENTO
ROADWAY FEE DISTRICT SPECIAL REVENUE 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:
Other financing uses:
Transfers in
Net change in fund balance $ (7,160) (6,367) 842 7,209
141
COUNTY OF SACRAMENTO
TOBACCO SECURITIZATION AUTHORITY SPECIAL REVENUE 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
Original Budget Final Budget Actual (Negative)
Revenues:
Use of money and property 2 2
Pledged tobacco settlement proceeds 14,862 14,862
Total revenues 14,864 14,864
Expenditures:
Current:
COUNTY OF SACRAMENTO
ENVIRONMENTAL MANAGEMENT SPECIAL REVENUE 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
Health and sanitation 21,474 21,502 18,346 3,156
Excess (deficiency) of revenues over (under) expenditures (5,461) (5,489) 321 5,810
Other financing uses:
Transfers in
Transfers out (489) (489) (489)
COUNTY OF SACRAMENTO
OTHER SPECIAL REVENUE FUNDS
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:
Taxes $ 1,551 1,551 2,022 471
Use of money and property 23 23 137 114
Recreation and culture 50 50 25 25
Total expenditures 7,699 8,675 1,999 6,676
Exces s (deficiency) of revenues over (under) expenditures (3,048) (4,150) 3,637 7,787
Other financing uses:
Transfers out (15) (15) (15)
DEBT SERVICE FUNDS
Main Jail – Services the debt related to the Certificates of Participation associated with the Main Jail.
Cherry Island Golf Course – Established in fiscal year 1987-88 to service the Certificates of Participation associated with the Cherry Island Golf Course.
Fixed Asset Financing Program – Services all debt associated with the acquisition of fixed assets for the Public Facilities Financing Corporation.
Teeter Plan – Services the debt associated with the County purchases of delinquent recurrent property taxes receivables under the Alternative Method of Tax
Apportionment, the “Teeter Plan.”
Tobacco Securitization Authority – Established in 2001-02 fiscal year to service debt associated with the securitization of tobacco settlement agreement
payments.
COUNTY OF SACRAMENTO
NONMAJOR GOVERNMENTAL FUNDS – DEBT SERVICE FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2009
(amounts expressed in thousands)
Page 1 of 2
Public Facilities Financing Corporation
Asset s:
Cash and investments
Main Jail
122$
Cherry Island
Go lf Co urse
55
Fixed Asset
Financing
Program
1,493
1997 Public
Facilities
Refunding
6,876
1997 Public
Facilities
3,513
2003 Public
Facilities
973
2006 Public
Facilities
6,463
2007 Public
Facilities
4,087
Juvenile
Courthouse
2,219
1
Fund balances:
Reserved for:
Assets not available
Debt service
Total fund balances
23
23
6
6
6,855
6,855
3,508
3,508
973
973
6,463
6,463
4,082
4,082
2,217
2,217
COUNTY OF SACRAMENTO
NONMAJOR GOVERNMENTAL FUNDS – DEBT SERVICE FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2009
(amounts expressed in thousands)
Page 2 of 2
Assets:
Cash and invest ment s
Due from other funds
Long-term receivables
Pension
Obligation Bonds Teeter Plan
8,401 $ 9,076
3,942
49,801
Tobacco
Securitization
Authority
21,760
Sacramento County
Public Financing
Authority
7,744
87,759
Total
71,289
5,436
137,560
Assets not available
Debt service
Total fund balances
8,064
8,064
49,801
9,076
58,877
21,760
21,760
7,744
7,744
49,801
70,771
120,572
Total liabilities and fund balances 12,343 $ 58,877 21,760 95,503 214,285
147
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)
Public Facilities Financing Corporation
Page 1 of 2
1997 Public
Cherry Island Fixed Asset Facilities 1997 Public 2003 Public 2006 Public 2007 P ublic Juvenile
Main Jail Go lf Co ur se Financing Program Refunding Facilities Facilities Facilities Facilities Courthouse
Revenues:
Use of money and property
Intergovernmental
Fines, forfeitures and penalties
$ 19
11
1,493
1,502
2,187
912
Transfers in
Transfers out
Issuance of debt
Refunding debt issued
Swap, Lehmen termination payment
5,269
(896)
773
(84)
6,971
6,326
(4,451)
3,039
(1,341)
973
(309)
3,129
10
2,223
(578)