COUNTY OF SACRAMENTO
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Page 1 of 3
Balance
June 30, 2008 Additions Deductions
Balance
June 30, 2009
Law Enforcement
Assets:
Cash and investments 25,294 $ 13,908 39,202
Receivables, net of allowance for uncollectibles:
Liabilities:
Warrants payable 2,120 $ 560 2,680
Accrued liabilit ies 941 216 725
Intergovernmental payable 22,649 14,082 36,731
T otal liabilities 25,710 $ 14,642 216 40,136
Liabilities:
Warrants payable 5,876 $ 107 5,769
Accrued liabilit ies 679 565 114
Intergovernmental payable 34,795 3,791 31,004
T otal liabilities 41,350 $ 4,463 36,887
COUNTY OF SACRAMENTO
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Page 2 of 3
Balance Balance
June 30, 2008 Additions Deductions June 30, 2009
Other
Assets:
Cash and investments $ 203,234 49,659 153,575
Receivables, net of allowance for uncollectibles:
Billed 709 1,464 2,173
Interest 22,183 15,806 6,377
COUNTY OF SACRAMENTO
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Due from other funds 2,105 2,895 70 4,930
Prepaid expenses 260 175 85
Total assets $ 296,366 18,277 71,681 242,962
Liabilities:
Warrants payable $ 23,251 560 10,869 12,942
Intentionally Blank
208
INVESTMENT TRUST FUNDS
Treasurer’s Pool – Accounts for assets held for external investment pool participants.
209
COUNTY OF SACRAMENTO
INVESTMENT TRUST FUNDS
COMBINING STATEMENT OF FIDUCIARY NET ASSETS
JUNE 30, 2009
(amounts expressed in thousands)
COUNTY OF SACRAMENTO
INVESTMENT TRUST FUNDS
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS
FOR THE YEAR ENDED JUNE 30, 2009
(amounts expressed in thousands)
Treasurer‘s Pool Fiscal Agent Pool Total
Additions:
Contributions on pooled investments 5,373,095 $ 3,392,378 8,765,473
Use of money and property 66,498 97,606 164,104
Total additions 5,439,593 3,489,984 8,929,577
Deductions:
Distributions from pooled investments 5,575,760 3,778,354 9,354,114
Net increase in net assets (136,167) (288,370) (424,537)
211
Intentionally Blank
212
STATISTICAL SECTION
This part of the Sacramento County’s comprehensive annual financial report presents detailed information as a context for understanding what the
information in the financial statements, note disclosures, and required supplementary information says about the government’s overall financial health.
Financial Trends – These schedules contain trend information to help the reader understand how the County’s financial performance and well-being have
changed over time.
Revenue Capacity –These schedules contain information to help the reader assess the County’s most significant local revenue source, property and sales tax.
Debt Capacity – These schedules present information to help the reader assess the affordability of the County’s current levels of outstanding debt and the
COUNTY OF SACRAMENTO
NET ASSETS BY COMPONENT
FISCAL YEARS 2001-02 THROUGH 2008-09
(amounts expressed in thousands)
Fiscal Year
Governmental activities
Invested in capital assets, net of related debt
Restricted
Unrestricted
Total governmental activities net assets
2001-02 2002-03
763,070 $ 798,416
503,532 516,881
(559,029) 23,216
707,573 $ 1,338,513
2003-04
938,655
515,322
(143,379)
1,310,598
2004-05
962,902
522,755
(110,031)
1,375,626
2005-06
1,304,641
408,290
13,152
1,726,083
*
2006-07
1,335,121 *
425,187
(44,775)
1,715,533
2007-08
1,296,783
507,138
(105,778)
1,698,143
*
2008-09
1,419,866
478,468
(387,629)
1,510,705
Primary government
Invested in capital assets, net of related debt
Restricted
Unrestricted
Total primary government net assets
1,656,613 1,788,498
602,734 631,785
(98,658) 513,347
2,160,689 $ 2,933,630
1,266,940
601,007
90,232
1,958,179
1,378,792
619,557
141,346
2,139,695
1,766,364
523,498
271,207
2,561,069
1,847,696
563,951
219,785
2,631,432
1,810,825
721,472
168,387
2,700,684
1,997,771
697,307
(147,824)
2,547,254
*Restated
2) Accounting standards require that net assets be reported in three components in the financial statements: invested in capital assets,
net of related debt; restricted and unrestricted. Net assets are considered restricted when a) externally imposed by credit ors (such as
debt covenants), grantors, contributors, or laws or regulations of other governments or b) imposed by law through constitutional provisions
or enabling legislation.
214
COUNTY OF SACRAMENTO
CHANGE IN NET ASSETS
FISCAL YEARS 2001-02 THROUGH 2008-09
(amounts expressed in thousands)
Fi s cal Ye ar
Page 1 of 3
2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
Ex p e n s e s
Governmental activities:
General government 135,129 $ 110,633 173,913 191,798 208,862 217,194 201,712 185,963
Public assistance 716,295 708,491 684,036 707,374 731,099 736,120 681,682 704,416
Public protection 578,910 599,659 588,881 610,098 617,770 727,876 705,953 744,072
Health and sanitation 318,859 393,575 466,430 386,881 467,682 * 537,677 * 671,812 * 724,666
P ublic ways and facilit ies 66,447 66,861 63,478 120,551 160,495 139,424 199,748 123,999
Recreation and culture 38,664 31,878 26,481 44,951 32,678 37,522 42,246 41,194
County T ransit 323 756 9,210 1,688 1,888 2,179 1,954 1,955
Total business-type activities 311,797 322,641 215,738 203,320 208,688 219,133 236,792 242,570
Total primary government 2,254,406 $ 2,325,413 2,331,394 2,365,197 2,536,612 2,738,001 2,913,714 2,929,865
.
Program Re venue s
Governmental activities:
Note: 1) Trend data is only available for the last eight fiscal years due to the implementation of GASB 34.
2) As of the year ended June 30, 2004, the Sacramento Area Sewer District and Sacramento County Regional Sanitation District are no longer
component units of the County of Sacramento.
215
COUNTY OF SACRAMENTO
CHANGE IN NET ASSETS
FISCAL YEARS 2001-02 THROUGH 2008-09
(amounts expressed in thousands)
Page 2 of 3
Fiscal Year
2001-02 2002-03 2003-04 2004-05 2005-06 2006–07 2007-08 2008-09
Business–type activities:
Charges for services:
Airport 72,109 75,936 87,885 97,753 104,566 107,997 115,050 123,192
Regional Sanitation District 124,419 146,688
Solid Waste 65,519 69,716 84,983 71,384 66,877 64,676 65,302 67,018
Sanitation District Number One 34,720 43,517
Water Agency 27,798 38,009 46,874 *50,707 60,283 54,894 47,800 43,954
Parking Enterprise 2,492 2,350 2,588 2,676 2,921 3,047 3,265 4,989
County Transit 133 337 8,589 227 257 556 204 183
Operating grants and contributions 15,259 18,112 18,498 27,435 26,246 29,451 29,540 * 25,031
Taxes:
Property $ 240,640 262,647 278,254 356,956 415,320 447,032 474,947 475,629
Sales/Use 85,988 83,275 106,649 52,717 79,862 80,267 82,472 69,225
Transient occupancy 8,651 7,891 5,928 6,087 6,623 6,823 6,964 5,311
Unrestricted investment earnings 53,747 47,065 32,187 42,032 67,522 75,053 72,706 49,804
Note: 1) Trend data is only available for the last eight fiscal years due to the implementation of GASB 34.
216
COUNTY OF SACRAMENTO
CHANGE IN NET ASSETS
FISCAL YEARS 2001-02 THROUGH 2008-09
(amounts expressed in thousands)
Page 3 of 3
Fiscal Year
Business-type activities:
Property tax
Sales/Use tax
2001-02 2002-03
4,672 5,381
492 576
2003-04
556
2004-05
683
2005-06
614
2006-07
951
2007-08
573
2008-09
483
Change in Net Assets
Governmental activities
Business-type activities
Total primary government
275,858 $ 37,390
121,185 142,001
397,043 $ 179,391
132,050
68,568
200,618
78,544
102,422
180,966
99,392
83,201
182,593
(10,550)
80,913
70,363
(26,287)
83,479
57,192
(187,438)
33,834
(153,604)
217
COUNTY OF SACRAMENTO
FUND BALANCES OF GOVERNMENTAL FUNDS
FISCAL YEARS 1999-00 THROUGH 2008-09
(amounts expressed in thousands)
Fiscal Year
1999-2000 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
General fund
Reserved 32,756 $ 47,861 47,679 41,199 43,108 41,725 47,478 48,850 59,322 60,921
Unreserved 112,266 111,369 86,506 114,666 96,064 160,227 205,520 149,845 97,711 (41,533)
Total general fund $ 145,022 159,230 134,185 155,865 139,172 201,952 252,998 198,695 157,033 19,388
218
Intentionally Blank
219
COUNTY OF SACRAMENTO
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
FISCAL YEARS 1999-00 THROUGH 2008-09
(amounts expressed in thousands)
Page 1 of 2
Fiscal Year
1999-2000 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
Revenues
Taxes
Use of money and property
Licenses and permits
Intergovernmental
Charges for services
Fines, forfeitures, and penalties
Contributions and donations
286,658
48,719
48,848
1,073,438
166,662
35,500
725
299,486
56,624
49,124
1,201,519
150,290
35,141
757
335,279
53,433
53,652
1,275,495
177,646
23,335
249
353,813
46,880
49,686
1,298,846
153,983
33,853
363,967
31,854
50,416
1,274,924
189,526
44,531
59,845
13,388
442,560
41,993
51,029
1,294,614
149,159
41,729
13,225
9,276
501,805
66,851
50,125
1,370,473
181,786
41,014
12,138
534,122
74,172
46,035
1,374,776
181,628
46,177
12,705
564,383
72,908
49,259
1,431,493
179,710
52,853
62,050
13,525
550,165
49,108
41,762
1,419,783
197,378
33,427
14,862
Educat ion
Capital outlay
Debt service:
27,085
68,706
30,731
99,529
28,619
83,492
26,283
94,519
26,554
164,198
15,572
93,384
17,051
110,519
20,082
100,052
22,416
128,542
23,013
109,098
Principal
Bond issuance cost
25,682
27,475
35,235
37,301
2,400
5,584
28,245
4,678
113,618
6,131
41,053
4,043
15,659
53,880
83,964
9,949
129,232
335
COUNTY OF SACRAMENTO
CHANGES IN FUND BALANCES OF GOVERMENTAL FUNDS
FISCAL YEARS 1999-00 THROUGH 2008-09
(amounts expressed in thousands)
Page 2 of 2
Fiscal Year
O ther financing sources (use s)
1999-2000 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
Transfers in
Transfers out
Capital leases obligations
Discount on debt issued
Purchase of delinquent property tax
Swap, Lehmen termination payment
Swap, premium short term
Swap, premium long term
Payments to refunded bond escrow agent
81,821
(81,821)
(12,563)
(8,900)
84,261
(84,261)
94,836
(94,836)
80,108
(80,108)
10,390
(45,308)
98,175
(98,175)
(149,630)
84,294
(89,451)
194,272
(188,214)
837
(4,680)
(182,672)
116,773
(103,130)
184,870
(171,783)
8,413
(2,144)
(350,037)
174,740
(156,475)
(23,019)
2,950
20,069