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Home My WebLink AboutMINUTES - 07201999 - C213 410 9 TO: BOARD OF SUPERVISORS Contra FROM: PHIL BATCHELOR, County Administrator CountyCosta DATE: July 209 1939 SUBJECT: TRANSMITTAL OF COMPREHENSIVE ANNUAL FINANCIAL REPORT h,t'-� ii ' nmm� SPEC-iF€C REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION: RECEIVE Comprehensive Annual Financial Report prepared by the Auditor-Controller for the 1997-98 fiscal year. The Comprehensive Annual Financial Report (CAFR) is prepared in compliance with settlor; 25253 of the California State Government Code. The CAFR represents the culmination of all budgeting and accounting activities engaged in by management during the year, covering all funds and account groups of the County and its nand l transactions. The Report includes all the funds and account groups of the primary government, as well as all of its component units, including the Contra Costa County Public Facilities Corporation, the County of Contra Costa Costa Public Financing Authority, the Housing Authority of Contra Costa County, the Contra Costa County Redevelopment Agency, The Contra Costa County Employees' Retirement Association and 41 County Special Districts and Service Areas. CONTINUED ON ATTACHMENT: SIGNATURE: --____.u�_mm_— �_—__•_� .RECCtd€MENDATION OF COUNTY ADMINISTROOR -----.RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER &GNATURE(S): 1 �� —_W___.a-----______--___--_—_®_ACTION OF BOARD ON � of ... z; 9,/2 W —APPROVE AS RECOMMENDED �� VOTE Cr SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN UNANIMOUS(AS EAS" 3 AIT ENTERED CN THE MINUTES CF THE BOARD OF SUPERVISORS ON THE DATE AYES: NOES: SHC?&VN, ABSENT: ABSTAIN: ATTESTED -- 'l �C'LtER4,43-?ITHP CONTACT: CEN CORCORAN,AUD€TCR-CONTROLLER(92 r)646-2181 PH€L BATC3EEL BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR CC: COUNTY ADMINISTRATOR AUDITOR-CONTROLLER BY f c 'PUTY .......... .................... K ................... ..................IX: ........... ................. .......................... ................ ............................. x.. .................................... x:::x::::�j:::�j:::��:::��::x:::x::::�j::x::.::..:j:i:,:: ...... ........................ ..................... :xxxi:K*� K ..... ...... .......... x if ......... . X. ....... .. K*m. X.00-:-,X ... .. . .... X. ............................. lf: ::*::K* %.. .............. K X -I�x County of con- °a Costa, Calif OM ANNUAL HEN SIVE :1 REPORT IN NC F- A AL' Kenneth < Coiv van, editor coatm ler COUNT Y OF CONITIRA COSTA COMPREHENSIVE ANNUAL FINANKCIAL REPORT TABLE OF CONTENTS June 30, 1998 Page Introductory Section Utter to the Board of Supervisors and Citizens of the County......................--.................--.......................... ......... PublicOfficials....--............. ................................ ..................................................................................... ...--...xi OrganizationChart...........--......... ..................... ..................................... .......... .......---...--......—.............xii Certificateof Achievement........—............ ..........----............................. ..........................................................Xiii Financial Section IndependentAuditor's Report....— ............................... ....................... ....... ........ ....... ...... .......... ............. I General-Ramose Financial Statements-Overview: Combined Balance Sheet-All Fund Types and Account Groups... ........ ........ ....... ..............---4 Combined Statement of Revenues,Expenditures and Changes in Fund Balances- AllGovernmental Fund Types............................................................................ ....... ................... ....... 7 Combined Statement of Revenues,Expenditures and Changes in Fund Balances-Budget and Actual-General, Special Revenue and Certain Debt Service and Capital Projects Funds........ ................ .................... 8 Combined Statement of Revenues,Expenses and Changes in Retained Earnings- AllProprietary Fund Types.,.......... .....---.................... ..........--................................... ......... .......... 10 Combined Statement of Cash Flows-All Proprietary Fund Types........... ........ --....... ............................ H Combined Statement of Net Assets-Pension and Investment Trust Funds......--......... ....... ................. 12 Combined Statement of Changes in Net Assets-Pension and Investment Trust Funds........... 13 Notes to General-Purpose Financial Statements: Summary of Significant Accounting Policies........................... .......... ............................................ 115 Cashand Investments....................... ............. ...................... ..................... .......... ......... ..........——22 PropertyTax................... ....... ............................................ ..........--.... ............ .................... ...26 Fixed Assets..........----............. .......... ...........—........--........................--............. ....... .......----.......-26 Short-Term Notes..... ..........—....................--....................... ........ ............ ....................2171 LeaseCommitments.......... ............ .................. ............. ....... ................... ....... ............ .....28 Long-Term.Obligations.............. ...—........... ............. .............. ............... ....... ......29 Interfand Balances............... ....... ....................... 35 -Reserves and Designations of Fund Balance.......... .--.............. ...... ........ ........ ............ .......37 Adjustments to Fund Equity and'Net Assets Held in T rust.......... ....... ........ .............. ......._... ....... ........ 38 ResidualEquity Transfers.......... ....... ...................................................... ..............................__ 38 Deficit Retained Earnings.............. .......... ........ ....__...... ........... ......___....___.......... ........38 Contributed Capital Changes...... ................. ....... .................. ....—........... .......... ....... 39 Segment Information for Enterprise Funds.......... ....... ....... ....... ........ ........... ........ .............. ....— 39 Deferred Compensation Plan.... ....... ............... ....--...... ........ ....... ........... ....... ....40 Mortgage Revenue Bonds........ .....................___........ .............. 41 RiskManagement......--__.................... .................... ................. ........ ........_41 Commitments and Contingencies...... .......... .......... ....... ....___-.......--......... ......... .........42 PensionPlan...... ...... .......-................... .........._...................... ........_....... ............................... ..... 44 Medicare ar-dMedi-Cal Programs....... ............__...... ...... ...... ............. 46 Year2000 Issue(Unaudited)...... ....... .......... ........ ...... .................................. ...... ......' 46 SubsequentEve-its............ .......... .................. ........................................ .............. ............................_... 48 Supplemental Cornbinitig, Individual Fund and Individual Ac,.o,,mt Group Financial Statements and Schedules: GeneralFund:...... ....................... .................. .................. ............. ....___............._............ ........_49 BalanceSheet-...... ...... ....... .......___....__.......... ........................ ......... ....... 50, Statement ef Revenues,Expenditures and Changes in Fund Balance-Budget and Actual........__.........._.... 5l Special Revenue Funds:......... ............___...._...... ...... ..................................................... ... 53 CombiningBalance Sheet........... ........__...._............__................... ......................_................................ 56 Combining Statement of Revenues,Expenditures and Changes in Fund Balances........ ..................... 58 Statements of"Revenues,Expenditures and Changes m Fund Balances-Budget and Actual: Road Special Revenue Funds.... ........__....... ...................i........................................... ....60 Library Special Revenue Fund..._..... .................... ..........._........ ...__.......................... .........61 Fire Protection Special Revenue Funds......__._....... ........................................ ....................62 'Health and Sanitation Suecia"I Revenue Funds................. ........................... ......_......... ....._.......... .....63 Service Areas Special Revenue Funds........... __... .... .. .......... .......... ....... .......... .....................64 Flood Control Sneciai Revenue Funds..... ........ ..................................... ........... ........ 66 Law Enforcement Snecial-Revenue Funds.. .......... ................ ......___.................... ........ ... 67 Courts and Criminal Justice Special Revenue Funds..... ....... .............. ....................... 68 Recorder/Clerk Modernization Special Revenue Funds.......................... ...................... 69 Other. Special Revenue Funds ........... ................. .................. ......... ............ 70 Land Devellop-ment,Special Revenue Fund............... ............ .............. ................... 71 Redevelopment Agency Special Revenue Funds............ ........ ................................ .................. 72 Housing Authority Special Revenue,—Fund............_................................ ........................... 73 Child Development Special Revenue Fund..._....__............. ................_..........._._......... ....__.............. 74 DebtService Funds:........ ............ ..........._........ ................ ....... ...... ............... ...............___............... 75 CombiningBalance Sheet................... ........._...........a.............................__......-.... ...__............ ....... 76 Combining Statement of Revenues,Expenditures and Changes in Fund Balances...... ...._..........__....... 78 Statements of Revenues,Expenditures and Changes in Fund Balances-Budget and Actual: Sanitation Bonds Debt Service Funds.......... ................................ ............................ 80 Recreation and Park Bonds Debt Service Funds... ............. ........ ......... ........ ...... 81 Stonn Drainage Bonds Debt Service Funds,......................... ........................... .... 82 Redevelopment Agency Debt Service Funds......... ....................... ............... ........... 83 Pension Bond Debt Service Funds... ....... ....................... ......... ..................... .....___....... ........._ 84 Housing Authori-tv Debt Service Fund................. .................. .................... ........ 85 CapitalProjects Funds:............................................................... ............. ................... ...... 87 Combining Balance Sheet.....__....__...... ........................ .......... ...........__..._.............. 88 Combining Statement of Revenues,Expenditures and Changes in Fund Balances........ .............. .......____ 89 Statements of Revenues,Expenditures and Changes in Fund Balances-Budget and Actual: Redevelopment,Agency Capital Projects Fund..... .......... ............ ........................................................... 90 West County Jai".Capital Projects Fund..................................... ............. ....... ...._... .... ..........___ 91 EnterpriseFunds:.... .................... .......... ............ ............. .................... ....... 93 CombiningBalance Sheet..�............—..... ......... ........................... ...... .......-..............................—94 Combining Statement of Revenues,Expenses and Changes in Retained Earnings................ ............... ...96 Combfining Statement of Cash Flows............ .......—................................ ....... ......................... 98 iraernal Service Funds:........... .......... ............................ ............. ................. 101 CombiningBalance Sheet.... —....... ..........--.......--........... ................ .......................—.................. 102 Combining Statement of Revenues,Expenses and Changes in Retained Earnings................--....... ...... 104 Combining Statement of Cash Flows.........................--....-.... .......... .................. .......... ........ 106 FiduciaryFmds:...... ....................... ........--................. ........ ............. ......... ............. ............... ...... 109 Combining Balance Sheet-Agency Funds.................................... ..................... .......... 10 Combining Statement of Changes in Assets and Liabilities-Agency Funds.....--- ................. ....— 11 Combining Statement of Net Assets-Pension and Investment Trust Funds....... .....................-............ ..... 114 Combining Statement of Changes inlet Assets-Pension and Investment Trust Funds............................... 115 General Fixed Assets Account Group........... ............... ..................... .......... ....... .................... 117 Schedule of General Fixed Assets-by Source......................... ........ ...... ....... .......---....... ........... 118 Schedule of General Fixed Assets-by Function and Activity............. .............. 119 Schedule of Changes in General Fixed Assets-by Function and Activity............................ .............. ........ 120 Statistical Section Ge-neral County Revenues by Source-Last Ten Fiscal Years............ ....... ..................... ............ 123 General County Expenditures by Function-Last Ten Fiscal Years..................................... .......................... ...... 124 General County Revenues by Source-Constant Dollars-Last Ten Fiscal Years..................... ...... 125 General County Expenditures by Function-Constant Dollars-Last Ten Fiscal Years,....... .................... 126 Assessed Value of Taxable Property-Last Ter.Fiscal Years....... .............................. ............ .......... 127 General Taxes Levied and Collected-Last Ten Fiscal Years.............---......----..... ..........--....—.......... ....... 128 Special Assessments Levied and Collected-Last Ter.Fiscal Years.............. .........----.......... .. .... ..........-- 129 Property Tax Rates-Direct and Overlapping Governments-Last Ten Fiscal Years............... ........... ................. 130 Property Taxes-Direct and All Overlapping Governments-Last Ten Fiscal Years........ ....--....................... 131 Property Tax Levies and Delinquencies......... ........ ......................--......................---......... ...... 132 Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita- Last Ten Fiscal Years...... .......... ............... ...... ............................ ........ ......... ..........- - 133 Property Value, Construction and Bank Deposits-Last Ten Fiscal Years............ ..............................................- 134 Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures and Other Uses-Last Ten Fiscal Years............ ............ .................. 136 Computation of Legal Debt Margin........ .......... .................... ...__--................. ............ ...... ................... 137 Computation of Direct and Overlapping Debt.............................................. .......---....... .............................. 138 TenPrincipal Taxpayers........t--.............................. ....... ................................ .........--....—... .... 139 Demographics-Population,............. ............ ...... ....... ............. ...... ...... ......--..... .................. ...... .... 14() MiscellaneousStatistics....... ....... ........................ ................................. ...... ......--.................. .... 141 41E i % e co uontra Costa County CSM ice of Kenneth J.Cor tin COUNTY AUDITOR-CONTROLLER 625 Cour, StrW Martinez, California 94553-1282 Teo e- one X925)646-216 " `r•. Gov Fax(925)646-2649 Decenrb r 4, 1995 Members of the Board of Supervisors and Citizen ofContra Costa County: The,Comprehensive Amoral Financial art SCA ,of the County of Contra Com for the E,sea:year of 1397-95 is presented itr-ph ar ee with Secdon 24,253 of tie C-avcrrimeit Code of the State of California. -This:epo was prepared by to Office of e County A r-Co iroi;r, w-1-ndch is responsible forrun the accuracy off the isre„sented data and he completeness and fairness of the presentation ircli ding all disclose=s. We believe the.date., as presented, are acc m. tc it ail aerial aspects and presented in a rnairer designed to fairly set forth tahe financial position and resi3lts of operations off c County as m eassured try the financial activity of its various ;in&-, and that all disclose es r:Messary to enable the reader to gain fine irmmum -orders ding of the County`s financia l affairs have seer mclnded. 'f`^tie CAFR represents the cu rmnafuor ca all bu get ng and accounting actii ry ties engaged it by rnamgeinent d-;nng she year, covenng all finds and account pups of the Co-i- m and its financial transactions. The CAFR is organized into ti-a se=ons: i be rn4 .uctory Sec°lion is intended:o&gffliari�the reader with the organizational stracture of the Co,inty, the nature and scope of the services it provides, and the spe&.cs of its legal operating --vimrunent. i Fiducial Section includes the audited general-purpose financial staternents, its notes thereto, support g state_nents-necessary to Orly present the fmanval position,and the resudts of aw=ors of the County m cononnity with generally accWted accoYa-sing principles and the independent aaditor's report on the general-purpose fin-ancial statements, The Statistical Section contains comprehensive statistical data for the County relating to its physical, wono uc,steal and political characteristics. The County reporting entity includes all t_he Iffinds and acmurA groes of tl°e primary gave-m-ment as well as all of its ccrtporert units. Comporaent omits at-,le ga ly separate entities for wl+ach the primary government is financially a".-countable or other organizations for which the nature and signifflcance of the relationship with the 1;-.qraary govenu ert are such that exchision would nmke the enclosed financial statements r:i&eading or mcomplete. By this defnitio-, thr, reporting enfitvy ire lades 45 component units: the Conf-a Costa Uv ty Public Fac'idues Corporation, the County, of Contra Costa Pnbtnic Financing Autlzorlty,tip Housing Aathorit of Coq---a Costa Comity%includ as of and for the year ended Bch 3 i, 1998,1 the Contra Costa.County Redevelopment Agency,t o Contra Ccs County Employees'Retirement Association,irc3uded as of and for the year ended December 31, 1997;and 41 County Special Disunc s and Service Areas. i The .. entity excludes rtam sues-telegal entit-Jes which my-have"Contra Costa"in t1heiTtitle,or ea ch am.rwuired to keep their ffinds in the County Trca�y or-receive their tax apportiomment'-from the County. Examples are school distn-'cts, corm-munity cc-liege district, cities, city re-develop-ment ageneses, the Bay Area Rapid Transit Distict, the -Metropolitan Transportation Corninissior, and a variety oil sp=a purpose distmets f6orcemeten-'es, m osquito abatememm, recreatior. parks, etc. These entiti-es are aulton-onious organizations,which handle their own fiscal affaft-is and for which the Board of Supervisors has no oversight responsibility. A=ordimgly,they am not included in the accompanying general purpose financial statements,except fo-r their assets,principailly cash and investments,which are held by the Cmanty Tre;asmmr, T'he Comity provides the RL;I-rarge aff services contemplated by statute. 'ram services --iclud.- public prottoction, bigh-ways and st-reets,sarItation,health and social services,planning and zoning and,general al-runist-rative se rices. ECONOMIC CONDMONS AND OUTLOOK Contra Costa Caunty was incorporated in 1850 as one of the original 27 counties of the State- it is one of nine counties in the San Francisco-Oakland Bay Arm. The County covers about 733 square rrules,--die wester and northern shorelhies are hiody industrialized,while the interior sections am suburban/residential,commaercial and light-industrial. 71,e County has a general law form of govenunent. A five member Board of SuD-ervisors, each elected to fora*year terrins, serves as the legislative body. A Coun-ty Ad-ministuratt-ve Officer is appointed by the Board and runs the day-to-day1mismess. Populaton and job growtt projections remain positive. As of January 1, 1998, the County's population was estimated at 900,688,an hicrease of 13.0 percent since. 1990. Furt'her confinnatimrr comes froze a study pre pared the Association of B4y Area Govem-rents, which proiec'-s an 22.1 percent increase in popu:atior. and a 40.0 percent increase ir,Jobs between 2000 and 2020, The State's economy is robust. This is supported by current unemployment statistics,Vh1ch L-idicate t�ae State's overall jobless rate fell to 6.1 percent ir June 1998 from 6.3 percent on.-year earlier. The County's Rme 1998 jobless rate of 3.7 percent was down from 4.6 percent one year carlier. Comistent with fustorical perfommice, it was also significantly below the State-,%ride average of 6.1 percent. The County's eco-no-my is very dive-me; mor indust-fies include petrol=-. reflrting, steel manufacturipg, chernicals, ellect-ro-ruc equipmeM -paper products, services and food processing. Unlike many counties in the State,Contra Costa has not been directly affected by military base closings. The Concord Naval Weapons Station,the oily military installation in the County,is not slated for closure. The combination of the above factory contributes to Confma Costa's consistent ranking as a leading county int,both per capita md household income. MUOR Din"IATYVES AND SERVICE EFFORTS k:ND ACCOMPLISHMENTS Thd fbHowing are some of the County's n jor irif,.: and service efforts arra accomph&hrnents. The C ity's new hospital,the Contra Costa Regional-Medica!Center,opened or.schedule and within b"dget ir. ray r as y 1998. It is smaller and more efficient 4 the old facility. T"ne County was approves to grate the Local Iratiath-e under true State's NAfe{l-Ca.Two flan TModel Plan. Under this prognun,County residents eligible for Medi-Ca:are reqs to eirol:m or,--of two health rnairtenarce organizations;either the"Local Initiative" operated by the County, or a private health maintenance organization q-D/-O; alan selected by e State. Approximately 90 percent (40,000j) of Medi-Ca: eligible residents selected the County's Contra Costa wealth Plan. This should bal-i nVm,-.patient care and control County costs by encouraging preventative care and early treatment. The Coun'y ,y`inues to enhance its seance to cluldrer<and far:lies. To help docent, rdirate and more this service,the County has p i. 'is:red the 1198-99 Childrer.&Farrdly Services Budget, It identifies 99 Couity programs with expendit-ones of$469.9 million that serge cl}.ildien and fair. ies. 56 nillion of fere e; r-diw.res are finarced by Cotinty ger cral merrues, which are used to leverage Federal, State and other mvenues. In addition to meas -ing the amount of money allocated to each arograir, it also provides outcome wa on the suss of the progr w. To serve as a bench--nark to-;ream=the County's success an i:-rr�rovi-m 1,e n tions for all children: and to help build a conununity conmutmant to do so, the County also published the 1918 M'Mren's Report Card. The CIdId-rec.'s Report Caid provides data on 24 indicators that rare hob, Wei' children and youth are doing it school,the security of their fay Wily lures and;.he safety cf their corer=.a hies. The extensive autoination project of the District At orney's Farmly Support Division was completed. 'This should cult irrc collections of child support as well as enhanced public access to i.-&-: ration on cases. The Department of Inforn;aticr 'Tech-noiogy (Doll) has been orrery active, both directly and indi .ly, in improving the efficiency and efeetiveriess of Count-y-operations and.services. �d County has completed its central mputing complex (mainftmie and large r lel computer hardware and sof fare)Year 2000 rernediation process,six months aliead of the mgin� schedu e,and very close to the d�•�y a, 1998 date predicted. As apart of this pis,tbz County has increased its computinng power by about 350%.This Pew technology Yn1I also allow for ttbe potential migration of internet, intranet, and e-maid services to dqe r,uwdarne platfortrr, ww bich is pr ,ging much more stable than the server-based fleet. `flhem is now no mqor cornponerit in Dol Ts mchnology b w-er tsiari three years'old, 'she County's`Nide Area:,Netv,7crls(WAN)is also scheduled for cornpletee Year 2000 compliance by early 1999, and we are now conwrtrating on irrbeddod chip technologies, business,r verylres �nptior, and dis&O-er recovery plarmrg at the global and departments levels. The County's Deparment of Emergency Services is planning to test poten Year 2€00 related issues during:999. The Coui ty's pilot and roll-out of network cornmtez`las been.a major sass during 1997. Selected by the Il31M Co.Torat*on to be the West Coast public sector ilot organization, the County was awarded a server, multiple warorkstatiozrs, and initial t€arir g at no cost to pilot this nem technology. While the cost of the ba dwa_re and so rare is comparable to traditional chert-server technology, administration, upgrade and recovery costes are ex . to drop Borne 30-35 percent during the next two yam. iii 'rhie Co=zy's 'WAN continues to grow at aim-ost exponential rates. Network use by Co-wity depaitnents has gown &nosl 1,000 percent m.the past year. The Ccuntyls 1997 decision to ccenttraldy P the",V-kN'has paid handsorre chvidends,but it is still a challenge to maintain the rapid pace of technology change and deploy-ince it. Ibis issx- cffically difficult in light of thx rial-o-rail Worms-1-Jon Tecbnology (M Labor shortage, which is exace-ebated m the Bay Area because of our s° ngtechnology presence. The DoIT's high school and college interns sip program, developed i--,i late -996 use of 1-he above staffirig probliclus, is one of the first of its kind in the County. The County has=-cived,a great deal of positive media attention for the program, including a CN'-N- nemys piece, which ran world wide in Anne 1998. Tlzhe program, which is in parmership wtLi the County, Antioch Unified School District, and the Cisco Systems Corporation, provides academic and "hands on" internships for local high school -students in 'Ie area of infbr mttion technology. The program has allowed the County to continue its grm1b -111 the 1-1 aretia, saved approximately $250,000 in annual wages and benefits,and provides pr_,oirdsirig young people real world experience, The County out-sourced its IT, trainnig and education prograin m January 1998. Although the County had &I excellent intern al prog=4 moviiig the program to the private sector gives County employees Cie&we access to computer training and education,with a cost reduction of approximately$250,000,which departments can use to fund other activities. The Countys Irfonnation Secii-nty Administrator has been spearheading a new County-wide se—curnify program, which has a representative from every County Department as a member off the IrSonriation Seecimity Advisory Conunittee. This corraraftee vs ill developing business and disaqer recover plans for all County departmcnts, with respect to the Year 2000 issue, and, other potential events (smch as earthquakes). It will also be recommending a policy regarding mterret/mtraneet use and Secasty. The CounWs Hu=n Resources and.Payroll syste n were"Wanched in 1998. 'Wlwn fully implemented,they will ease the prxr=ssing of buinan resources payroll information for the County, As an example, one electronic form will remace approximately 30 paperhmarival forms, and will Dow each County department to tracly, its own hunian,resources tra:nsactions throughout an entire process, The payroll function,which was batch baste, is now ora-line,which will greatly strewinlin the furiction for County departments. The he Office of the Sheriff applied for and received a$2.4 million federal grant for upgrades to the Dispatch Center, computer-aided dispatch system and records management sysiterri. This project also creates ari automated report ,%-ntmg system that will greatly endiance services to tlie public and other agencies dependent upon uniely access to reports. The department,eXpects the up to speed up report writing substantially, .ming officers' time for other duties with an emphasis on community-oriented poki=ng activities. The Office of the Shenff initiated a project to upgrade the jail Management System. Eventually,the changes will support the developrnent of a Countywide arrest history program that will make local crimmal records ava-dable, on demand, to any law enforcement officer ir the County, signifficantly increasing both officer safety and investigative efforts. Through a U.S. Department of Energy grant the Office of the Sheriff has acquired and is equipping a mobile corrim.unicationss vehAcle. This vd11 allow on-site dispatch and communications support during major mccidents and provide a short-terni,secondary dispatch center irl the even the rr war center goes off-lu'le. iv The Office of she Sherr has abso bed.the Coumty Office of Emergency Services, acid has its own, "bench Strength" to incmd se Staffing for this critical f1r'iction. This action will en,&re an increased level of ernergency pmpn=dness by Coma Costa the event of a natural disaster, such as floodsp or eafthquakes, hazaday-, mterials spills,-°lots or otter critic`•,inside:tse which threaten people it ttie cormr3mity. ire Lib Pem l Access Systerni which ail 'Ws cardholders to search the Li~b_a-ly catalog and online databases from their ome,sehool car office computer two w=1`J-r 1=oufs a .:ay,suer clays a meek,is noir avallasse cn the World Wide Web, ince l bm-yIs web site prcavides iirforr-mtion on Libray act-virues grid progm ns as Viell as links to other Inter-net sites sQlectedmT Library stat for thic quality of the idol ion they provide, including a extensive lis`of excellent resources for ci ildr-en ding the Internet. The Library introduccd several neer onsir e data, replae irig or adding to data;:;ascs that had previously only been available,at the Central Library. ''he Social Issues Research Semices{S ; provides-fall-text articles and in-dep`.l^ in car tion On such frequently researched topics as global war-ming, gan. control, drug addiction, etc. Addltimm online databases,the Contemporary Authors and Contemporary Literacy Criticism Sw are offered in partnership with the Cmt a Costa Co -a mity College District, providfrig infor; tcsn on authors aid i-leir wvofks. In 1496, the Federal Goverment passed H.R. 3734, the Personal Responsibility ar/ Work 0pm7-rd1,y Act of 1446. This biU de-ned wimt states are required to do it regards to welam reform if'dicy v,-ant to continue re wiving Federal funding. It also established a new Biding st earn in she form of block grans called TANT - Temporary Assistance~car reedy Fa hes. Or.Augast 11, 1447,the Governor signed Assembly Bill 1542 wich impl--mented welfare reI`orm in California. The new prograrn is dallied CALWORKS and replaces t1le Aid io Farr lies withi Dependent Children and Greater Avenues to independence prog uns and is focused on en ployrrtent. Scarce of the features of the new law are designed to irripierre: < cede welfare are rotor reamittnents ruch as Ye Bre lknus on aid md work participation's rates rales. Other feats.res and designed to Delp participants avoid aid altogether through"diversion"and to transition off'aid easily th origh tine creation of a new child care system and the formation of job retert<on f:mclions. ''he County has form-dated its plan and is currently implementing Ac erous employment and `.wining services and support activities including trarisportatior,child care,mental health and lmg/alcohol services, It is expected t°aat the combination.of se ce opport=unities and a rob=econorny will resat in fwenpersons relying on welfare paym.eats as thcir p in'tany means of rapport. FLN'ANCLkL LN-FORMATION County rnanagernent is respons€bxe for esd blishing and mmntaird g an internal control str3act3are designed to e s3a e that the. assets of the Cvanty are protected n r loss,tl efl or nususe,and that acxoiudng data are compiled to allows for the preparation of flog cial s temenm in confonnity with generally auted ac urting prin;,igles. ':Te inter i control structure is designed to pr asTmanv hhhci re; .izes°hart: (1)the cost of a ctir<trol shoi-Ad not exceed the beneets likely to be derived;and(2)the evaluation of costs arid, -ref is roar irds estimates dile Judgments by nu-nagement. V Budgetary Controls The objective of the Cc-ar4i 'sbudgetary con l-rols is to ensure compha-nce with illegal provisions embodied in the annual budget approved 1,7 line Board of Supe msors. Budgeta-y control is nmintained at the doject level for all annually budgeted funds; however,the legal level of con Arol is at the department level. Using t:v Ccunty's actor-nated accoux-ting system, the Auditor- Controller --restricts each department's en&nditwes to metre arnoimts appropriated by the Board of Supervisors for the year. Increases in budget appropriations must be approved by Iffie Board of Supenasors as a tramsfer froir the Reserve for Contft4iencies, as a transfer from another appropriation, or as an appropriation of new or unantivipatted revenue. No deparlunent is per-Trutted to spend more than its available approopriations, Any appropriations,retrnnwng in the depertment at in!.- Pnd of the fiscal yew- automatically lapse and are transferred to nmd balwice. TFIx yeas-end fund balance, along with pitiekfted revenues, Ixcomen ava-dable for appropriation the following year. An ezicumbnance accounting syster. is used to facilitate effectve budgetary cortrol. An encu-mbrance reser ms a portion of an app-cionation at the time a oorn=ment is ,PA- dee to acquire goods or servi-m- Opeti envan- brances are reported as reservations of aid balarces at June 30, 1998,and are re-appropriated as mr,of f he following yeaf s bu dget. General Governmental Funeflons The general governtne-ntal fiaictions are contained m the General, Special Revenue,Debt Service and Capita:-Projects Fandh-s. Included in these Funds are ffie ficial dis ties governed by the Board of Supervisors and f-he County's component units. Rzvee-nues for Court,,governmental functiors totaled$872 mil or:it 1997-98, a decre-ause of 01.1. per-cent frorn 1996-97. The wmouxit of revenues from vari=s sources and,she changes comparw to t1he p ion year are shown it,the fol-Dowing tabu edon(it thousw qds): Percent increase of (Decrease) Percent Revenue Source Amount 'total From 1996-97 Change 'I-axes $ 179,331 20.6% $ (5,474) (--"0)% Licenses,perms amts and fraxichise fees 14,194 1.6 (711) m.5) Fines,forfeitures and penalties 16,249 1.9 (1,094) (6,3) Use of money arid property 421,168 4.8 6,711 18.9 1 titergove rarn,.ectal 471,208 53.9 1,951 0.4 Charges for services 130,468 14.9 3,260 2,6 O'her revenue 19,844 2.3 (5,741) (22.4) Tow 873,462 100.0% (458) (0.1) vi Tax--venue decreased 3.0 percent compared to to prior year, primarily fro dle,r.Fire District asses enat& T,ie F istri assessmentsw em, decreased her Moraga andi €da Fire Districts beccwne indee neem fior the Gy:nt: as of y , :997, Fires, formeitures and penalties revenue decreased 6.3 percent compared to the prior year, primarily due to a lower trar£sfer ftom the Tax LoReserve Fwgd, UK- Of rno-ley and property re`se-nue increased 18.9 percent compared to the prior year. S ia' -R--venue Funds received i°creased gasoline tax reyenu-- and also repay er is of fbod zone to ns, res;uldng in larger ave-rage cash balawes. These additional w-.v: is were ftrvbst€ ,resulting in increassed it tereet earinngs. C.merges for services increasA;d 2.6 percent compared to the prior year. Ibem-was increased use of rental health ming, diagnosis and° at ert services. "here wm also an mcrease n b lding rr_a:ntenanb.space cold revenues associated v itli the consI-�action of'-he new hospital. Other reventies decreased 22.4 percerit zzmpared to the prior year, dna prinwily to the prior year recording of$2,681,000 row from a prior period bond sale. 'n 1996-97,the Cgu ty was reithbwwd$2,840,000 Lor the revenue that Pbh-Works expended for the'"raw Sea Breeze Shde rater and$840,000 was transferred frc:n tffie 2 Percent Autorzat tion Fund for the Coma's Civil System:. Also,in 1995-97,there waw ttge sale of 1950 Paj'kside for$632,000. N ndma- es for County gave nal garposes totaled $866 r i lion n 1997-98, wi increase of 2.7 percent compared to 1996-97. Changes in levels of experrdutc-r—m for rnajor f:ncticns of the County cornparrd to the prior year are shoval in the fo1lorirvir?g tabulation(ir°tkhousa-ends;; Percent increase of (Decrease) percent Function Amount Total From 1996-97 Change General goverrunem $ 85,786 9.7% 6,591 8.3% Public protection. 266,707 30.0 (5,708) (2.1) Heahh and sanitation ��,8v7 16.6 15,435 11.7 blic assistance 268,633 30.2 (3,5301 0.3, Education 11,774 1.3 335 2.9 b' c ways and facilities 33,0771 3.7 505 1.5 Recreation and culture 484 0.1 (566) (53.3) Debt service 54,302 7.2 9,237 16.8 Capital outlay 11,302 1.3 1,513 15.5 Total $ 889,926 100.0'% $ 23,812 2.7 vii G—enera-1 goverm-rent ex r di u es increased 8.3 percent compared to the prior year. T he primary factors were electon year prL-i costs,pmrclhams of-me hicles and increased rent experses. The pubhic protection expwLditures d---mased 2.1 mrcmt compared to the prior year. Judicial expendinLres in this category decreased due to the consolidatior,of the-mora and superior courts mid the sssmpticn of msponsil:)ihty for court opero-timi ny tsae Stem=E^evee Jariu&-y'.. 1998. Timis mom thmoffset a$7,200,000 increase in make motection expenditures as weh as in-creases in other areas of public protection expenditures. Health and san-itatior. expenditurme.increased 113 percent compared to the prior year. This-vas primflydue expendiv=, s related to increased Federal.and State gmits for-m-c-ital health,p6-1c'health and Private Industury Council programs Public assistance eVenditures decreased by L3 percent compared to the prior year. T"he current year mallized a decrease in public assistance clients,and comsponding mor-thly paymmetits. This downward trend continues iron i th-e two Pri-mous years. Education expenditures increased by 2.9 percctit compared to 1-he prior year. This was pmranly due to employ receilOing a cost of ldvinng salty incmse. Publik,ways and fa�-Eies expenditumes increased by 1.6 percent compared to the prior year. -1:his was pri'miarily&e to A-intter c storm. 4--reedon and ca pure expendit-wres dacreasedby 53.9 percent com pared to the prioryear. This was due to completion of roost of the Livorm Park project in the prior year. Debt service expendi-it-ares increased by 16.8 percent compared to f prior year. With the availability orf fhvorable interest ates,additional debt was incurred to finance various remodeling and construction projects. Capital outlay-xpendilures i=.eased 15.5 percent compared to the prior year primarily due to the rdwbis'litnerit of a b0ding for the Public Defender's 0-1---=aid a remodel of flie Sheriff s Dispatch Center, Enterprise Operations '1"--ie County Hospital had retained earnings of$28,597,000 and the Health Murtenance Organization had retained earnings of S3,325,00W, as of June 30, 1998. These amounts were after General Fund contributions of $4,981,000 and $8,684,000, respectively. The Major Risk Medical Insurance Enterprise Fund had retained eaniings of$174,O00. The Airport Enterprise FuTidli-adaretained.deficit of$741,000d,detoaraccumulation o.-rarL,ivalopem�dng;osses,iriclu,di,.qgdcpiw'ation,. '"`lis deficit should be eliminated as m--.iLq are received ftm anticipated fixed base operators leasing space at the Byron Airport and contractual rent increases at the Buchanan Airport. Tlie Employee Fitness Center Enterprise Fund had a rttmned defidit of $364,000. The Regency liills Enterprise Fund had a retained deficit of $430,000 which will be elinunated. with future revenues under Federal and State programs. viii Pension Trust Fund Operations ,he E- lojec ' s° Retirement Association adopted Goverrinenta: Accounting Standards Bmra" (GASBI, Stateme'nt '.No. 25, Rinarcial Reporriing for De,ined Bemqj% Pension Plans and Note Disclosures for Deyfined Ccnt, bution Als, 1'.a coordinnon. the County adopted GASS St;nement 'No. 27, Accounting fior Pensions by State and Local Govemmem-al E;r,pZoyels e=cti".in 1995-96. Pension investnrmtss=reported at fair value. Tota IA-swciation assets were$2,518,848,000; at December 31, 1997, an increase of S385,080,0000 compared to 1996. Net appreciation in fl fair value of pension irivesnents accounted for$326,504,000 of this increase. The Employees'Retirernent Association had net assets held in tMst for pension beriefits at December 31, 19977,of$2,348,623,OW. Debt Adminigration The County finances its cash rNtiirerrents prior to collect-ior, of taxes by sort tem borrowing, The 1997-98 Tax and' Revenue Anticipation '-Notes of $130 rrilior, received ratings of, -WG1 fto-n M-, 00&/s ln-,.,estors Se-Dice and SPI+ from S=- dard and Poor's Cc m- ration. These are the highest ratings for this type of bomwing. The County has capital lease obligations under leme4mchase agreements for various County buildings and other property. Past agreements have been made prmclpally,%ith the Contra Costa County Public Facilities Corporation, a nor-profit public benefit corporation which assists&-.f County in f9rancing public buildings and facilities. Beginning in 19977-98, Most nely agrm—nients have beer,and will be made witi.,the CTunty of Conn Costa?jbiic Financing Authority,ajoint pmvers authori!y concisuing of the C--.vmty and the Redevelopment-Agenq, Total outstanding obligations of these finding agencies at Jinn,30, 1998,were 5272,233,000, Cash Management Cash temporarfly idle during the year was invested Lr accordance with California Government Code Sections 53600 (et seq.) N,il-ach allow-rivestinerit rnax--mums o`40 percent in ba.,kers'acceptances, 30 percent it negodable certificates of deposit,and up to 310 percent In cornimercial paper. There is no hinit on investm erts in co"later-alized certificates of deposit and U.S. Govcmrnent-isssues. --he County Treasurer continues to have a more restrictive in-vestrne-nt policy dur. req. -wed by law. The I reas=- r's inveswierit policy was approved by the Board of Supemisors. In accordance- -with Government Code Sections 27130-271.37, an invezment oversight cormuttee has reviewed the quazterly investtuent reports prepared by the Treasurer. The average yield on invest tments for the fiscal year end edd June 30, 1998,was 5.61 percent. Risk Management The County is seff-insured for workers' romper tion, general and autoinobile liability, rneIcal madpractice, denta�- inanagement long-term disability and unernplqy nient insurance. The Co mity nw,:tains excess irs—zance Policies to cover workers'corapensatiori clairris froiu 5750,000 to,$10 million,and general and autc.ndbile'liability claims ion$1,5 inillion to S1 0 million($75 mallior per occurrence for aft-porl,catislmpllucl public:liability losses). In addition,the County maintains-a:3 to $550 million "Al. Risk" coverare (including flood iri-Rmance) with a $50,000 deducluble and 5325 irii'llion eariffiquakee irsurim-ce coverage 1xith comAnercial ins%mmce ca rn.iers ori all locations. The County's Rim Management office aftinisters claftris for the various prograrns, provides loss prevention services aid rmnirrtnzes lis thirough various nQ-k control strategies, ix Court Operations Assembly Bill 233 emc=1 the Lockyer-Iserdxrg Trial it, Funding Act of 1997 which provides for the state assumption of trial court ox- r-atior, costs. 7'-,Ie new law transferred thefiscal and ad-m-instraLive contm-1 of trial mart operations from the County to the-State on Jamary 1, 1998. Accordingly, the Cv,-Lqy ceased reeport,:ig hurt financial activity ii the Courts and Crinuinad Justice Spial Revenue Rund on December 3 i, 1997. OTHER LNFORMATION Independent Audit For over 50 years the policy of the County has beer to require an anna-al audit of the fnancial statements of the Cowity by cerdfled public accountants, 7T-e Board of Supervisors se'=,—: he firm of Macias, Gina & Company LLP to penom. the 1997-98 audit. Awards 7he Crmferrmnent Fi m- lice Off-Roers Association of tlre tut ed States and Canada(GFOA)awarded a Ceftfficate cfAchievemem for Excellence in Financial R=rdng to Contra.Costa Cva.-.!,v for its 1996-97 Comprehensive AnTmal Fimancial Report, 11Tds was the sixtnth corswuInvefiscal year the County has received this award. In order to be awarded a Certificate of Achieve-ment, `he Ccunly m ~t v.blishh an easily readable and efficiently organze/d comprehensive anraml fi-m-mcial report whose contents coplb= to program standards. Such a report --,n=. satisfy both ger eraily accepted ao=artiing principles and applicable legal rea-lairements. A Certificate of AchiemmerA is valid only for a period of one year. We believe our cu rein report continues to comSbrin to Certificate of Aclueverrient req3zreinents, md we are spm ring A to the GFOA to detem-me its eligibility for certificate. Nelmowled gmeats he pre ration of turds r t on a Itim-ely'basis could not be accomplished without die efficient and dedicated services of the entire staff of the Office cd-the-Auditor-Controller. I would like to express my appreciati-or.to all members of the Office who assisted and contributed to its preparation. 11-1 woad also like to tbmik the mcnibers of the Board.of Supervisors and the Cominty Admardstrator for uhe---,r interest and rapport fii plmning and cor-d-itictingthe Eriaracial operations of the Cuarty in a responsible and progressive mamier. RespecffiJly Tmirted, Kenneth J.Corbrar Audi'mr-Cont—oller x € UNTY OF CONTRA COSTA PUBLIC OFFICIALS June ail, 199-8 ELECTED OFFICIALS Supervisor,District 1 .liar:Rogers Supervisor,District 2 Cayie B.vilkerna Supervisor,District 3 Donna Gerber Supendsor,District 4 Marlk De Saulnier Supervisor,District 5 Joe Cancia illy Assessor Gus.Kramer Auditor-Controller Keanet:r J. Corcoran Clerk-Recorder Stephen L. Weir District Attorney-P�,?lic Administrator Cary T. Yancey Sherif-Coroner Warren E. R pf Treasumr-Tax Co'-.lector Alfred P.Loin i APPOLN, E OFFICULS Conray Adrnin;istrator Philip J.Batchelor County Counsel Victor J. west rt County Librarian Anne Marie Cold County Probation Officer Terrence Starr Director of Animal Services Michael C. doss Director of Building Inspection Carlos Baltodano Director of Community Development Dennis Barrer Director of Co rununity Services Tony Coon Director of Cooperative Extension Susan C. Laughlin Director of General Services Baron J. Gil bert Director of Healtsi Services William Walker Director of Human Resources Leslie T.Knight Director sof Information Teclmolosy Steven Steinbrec;ger Executive Director of private Industry Council Artier C. Miner Dire-or of P xblic Works J. Nvfi.clrael Walford County Welfare Director John Culler. Agricultural Cornea ssioncr-Director of Weights and'�easures Edward?. Meyer Rablic Defender Charles H-. Jaynes Veterans'Services macer Carr D. Villalba Chief Bethel.Island Fixe Protection District David'Nalil Chi.ea Contra Costa Fire Protection District Keith Richter Chief, Crockett-Carquinez Fire Protection District Jerry:Littleton,Jr. Cries,East Diablo Fire Protection District Paul Hein AFFILIATED ORGANIZATIONS Administrator,Contra Costa County Employees'Retirement Association Patricia Wiegert Executive Director,Housing Authority of the County oA Contra Costa(Acting) Robert McEwan President, Contra Costa C=-rty Public Facilities Corporation Jolgm E. ha:en ani E � � E E E m e I � w uu OU e iii NL 5 7dt��1��: sv t r ' r d 4 ,yam % -41 coyj 1' f: G S: C S - :. 4. S SECTION y{f Y S f { Y 1 } i } {{S 3 Pnrrners Mt. D;_-Ibio?'laza Kenneth A.Macias 2175 N.Ca 1!1 lho r r,ja i o L i c aril Ernest;.Gin; Suite 620 J_ Macias,Gini&Company u.v C e r t I t ed PUOIIC A CC 0.n f a 925�274-38 1 q 'Fhe Honorable Board of Supervisors County of Contra Costa Martinez,California INDEPENDENT AUDITORS REPORT We have audited the accompanying general-purpose financial statements of the County of Contra Costa, California (County), as of and for the year ended June 30, 1998. These general-purpose financial statements are the responsibility of the County's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit. Except as discussed in the following paragraph, we conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the genera-purpose financial statements are free of material misstatement. An audit includes examini.r.1g, on a test basis, evidence supporting the amounts and disclosures in the general-purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general-purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Govemm-ental Accounting Standards Board Technical Bulletin 98-1,Disclosures about Year 2000 Issues, requires disclosure of certain matters regarding the year 2000 issue. The County has included such disclosures in Note 21. Because of the unprecedented nature of the year 2000 issue, its -effects and the success of related remediation efforts will not be fully determinable until the year 2000 and thereafter. Accordingly, insufficient audit evidence exists to support the County's disclosures with respect to the year 2000 issue made in Note 21. Further, we do not provide assurance that the County is or will be year 2000 ready, that the County's year 2000 remediation efforts will be successful in whole or in part., or the.. parties with which the County does business will, be year 2000 ready. In our opinion, except for the effects of such adjustments, if any, as might have been determined to be necessary had we been able to examine evidence regarding year 2000 disclosures, the general-purpose financial statements referred to above present fairly, in. all material respects, the financial position of the County, as of June 30, 1998 and the result's of its operations and cash flows of its proprietary fund types for the year then ended in conformity with generally accepted accounting principles. As further described in Note I to the general-purpose financial statements, the County adopted the provisions of GASB Statement No. 31,Accounting and Financial Reporting for Certain Investments and for External Investment Pools. In accordance with Government Auditing Standards, we have also issued a report dated December 4, 1998 on our consideration of the County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,regulations,contracts and grants. OFFICE LOCAJIONS Sacramento - Los Angeles * Orange County 0 San Diego County - San Fiancisco B,iv Arc,i 1 Our ii t vla5 made for the i�' 5 iz ming 3s. opinion €3n. the genera,-puose- financial state ems taken as a whole, The cor binin , rl d v:dual fund, and individual, accost group financial statements and sched'es listed an the accon-many-Mg table of contents are presented for purposes of additional analysis and are not a required part of the generalapuT-ose financial statements of the Co=ty. Such illlfor ation. has been s jetted to the auditing procedures applied in the audit of the general-purpose financial statements a d, in our opinion*, except for the effects of such adjustments, is any, as might have been Bete-mined +0 be necessary had we been able to examine ev=idence regarding year 2000 disclosures, is ba rly nresented, in all naatenal respects, :n relation to the genera-pwpose 1-mancial state encs taken as a whole, .e statistical section listed in- the accompanying table of contents is presernted fon purposes of additional analysis and is no. a required pay: of the general-purpose financial s`.ate .en.ts of the -c-un-ty, Such additional info nation has not been subjected to the auditing procedures applied in the audit of the general-purpose f n-an iia statements arid, accordin iy,we express no opinion thereon. MAC , `l <;MPAN-Y LS P f Certaf�ed :gib c Accountants Waln- Creek,California Decernber 4, 1998 2 i $S° % ' ! 7 B COUS CO'UNT;Y OF CONTRA COSTA COMBINED BALANCE SHEET-ALL FUND TYPES AND ACCOUNT GROUPS, 7J�30,1998 " ,-m ilivasar.d's) Governmental Fund Types Special Debt Capital Assets and Other Debits General Revenue Service Projects Clash,and investnems $ 122,777 97,956 30,832 23,304 Accounts receivable and accrued revenue 69,898 15,643 2,573 37 -.1venton- es 1,662 Due from other funds 129,892 30,968 52 416 Taxes receivable Advances to effie,:ands 08 13,997 Notes receivable 2,442 Prepaid iters and deposits 1,405 334 1,873 Land held for sale 1,739 1,849 Fixed assets,tiet Amount available in debt service funds Amount to be provided for retil-eftlent of long-teen obligations Total Assets and Other Debits $ 323,772 163,079 35,330 25,606 Liabilitleu,Equity and Other Credits Liabilities- Warrants outstanding $ Ston term ne..es 130,000 Accounts payable and accrued liabilities 39,463 13,099 922 139 Frnpleyee berefis payable Drtw'o other fL-rids 60,157 34,251 1,256 1,180 Welfare 7.ograrn advances 7,89' Capital!.ease obligations unapportioned taxes Tax Im guarantees Due to other age-cies Certificates ofoarticipatior,net Advances trom. -other funds 2,807 230 Deferred revenue and credits 12,301 6,983 Deferred compensation Notes payable PLP&iOn aid other bonds payable Special assessment debd,witF govem-rient cerin nitin-ant Other non-current liabilities Total Liabilities 248,912 57,140 2,178 1,549 Equity and Other Credits-. Contributed capital Investment in general fixed asses Retained earnings: Reserved for debt service Unreserved Fund balances: Reserved 21,833 24,453 33,152 79 Unresel-ved: Designated 9,446 4,134 21,201 Undesignated 45,681 77,352 2,777 Total Equity and Other Credits 76,960 105,939 33,152 24,057 Total Liabilities,Equity and Other Credits 325,772 153,079 35,330 25,606 *Trust funds we reported in the Combined Statement of Net Assets-Persion and 1.1vestnent Trust Funds. See accompanying notes to general-purpose financial statements. 4 Fideciary Proprietary Fund Types Fund!Ype Account Groups - - Genera General (1dlemorardurn Intel xai Fixed bong-Term OnIY) Enterprise Service Agency Assets £7bligatiom Totals 78,796 75,472 300,386 729,523 38,361 884 21,24-- 848 1,241848 2,510 22,308 3,971 17,962 205,569 94,416 94,416 85 14,220 2,442 3,039 6,651 3,588 144,310 573,216 717,526 31,279 31,279 518,929 518,929 287,662 80,327 434,090 573,216 550,208 2,475,290 22,986 22,986 130,000 22,788 73,353 7,869 156,633 4,871 22,936 27,807 2 8,70 1 1,15' 81,809 208,545 7,891 7,421 8,985 16,406 59,003 59,003 19,509 19,509 71,333 71,333 128,177 126,893 255,070 11,183 14,220 33,895 53,179 171,581 171,581 1,012 2,125 3,137 352,965 352.965 25,121 25,121 1,031 1,031 227,896 74,544 434,090 550,208 1,596,417 29,205 29,205 573,216 573,216 22,535 22,535 8,026 5,783 13,809 79,517 34,781 125,810 59,766 5,783 573,216 878,873 287,662 80,327 434,090 573,216 550,208 2,475,290 5 m a `1w.ft �. . C(YLJI\'TY OF CONTRA COSTA COMML-NED STATEMEIN-r OF REVENLES,EXPENMUZES AIND CHANGES rq FUND BALANCES-ALL GOVERNMENTAL FLIND TYPES YEAR ENDED ZNE 30,1,998 (In Thousands) SpecW S DdA C*ta: 0*) Gencla; R,-,?e=ue Service projects Tows Revenues- Taxes 1011,370 69,026 6,064 2,871 179,33' Liomses,permits and franchise fees 6,476 7,738 14,194 17--'ries,forfeitures and penalties 12,725 3,524 .6,249 Use ofmoney and property 13,459 8,675 18,626 1,408 42,168 Inlergovermnental 378,383 91,270 420 1,135 471,2008 Charges for Services 107,530 22,938 130,468 Other revemle 15,1383 4,660, 101 19,844 Tota(Revenues 635,026 207,811 25,110 5,515 873,462 Expenditures-. Current General govemment 83,847 3,939 85,786 PuMc protection 168,054 98,653 266,707 -Ica�th I and srmitation 138,241 9,626 147,967 Plablic assistance 213,246 55,387 268,633 Education 145 11,629 11,774 Public-,i,--ys and facilities 6,965 26,106 33,071 Recreation and culnh-e 484 484 Debt Service: 1,375 22,051 160 23,586 Interest 4,302 1,665 34,747 2 40,716 Capitol out:py 2,947 3,298 1,495 3,562 11,302 Total Expenditures 617,747 210,162 58,293 3,724 889,926 Excess kDeflcaency)of'Revenues Over (Under)Expenditures 17,279 (2,35") (33,183) -"791 (16,464) Other nnancing sma-ces;(Uses): Operating transfers in 31,319 8,464 31,493 71,275 Operating transfers out (42,005) (2,947) (2,903) (47,855) Advances from other funds 1,185 2 "187 Proceeds fi-cm.refunding bonds 66,913 66,913 Payment to ref6nd-ed bond escrow agent (46,257) (46,257) Capitol lease fir wing 2,955 960 3,915 Total Other Financing Sources(Uses) (7,732) 7,662 52,149 (2,901) 49,178 Excess(Dellciency)of Revenues and Other FinancingSources Over Expenditures and OtherFinancing Uses 9,547 5,311 18,966 (1,410) 32,714 Fund Bakmes at Begfiutng of Year, as Previously Reported 68,185 103,619 16,718 22,635 211,157 Adjustments to beginning fund balance (351) (351) Fund Balances at BegftwAM of Year, as Restated 68,185 103,268 16,718 22,635 210.806 Residual equity transfer in 772 2,532 3,304 Residua1 equity transfer out (772) (3,412) (2,532) (6,716) Fund Balances at End of Year $ 76,960 105,939 3 3,15 2 24,057 240,108 See accompanying notes to gwwral-purpose finarcial statement.. 7 COUNT OF CON73-ZA COSTA COTMELNT,D STATEMENT OF REVENUES,EXPENDITLMS AND CHANGES ENN - BALANCES=BUDGET A1�-D AC AL-GENTS , SPECS EVENUE kN-.D CERTAIN.-'DEBT SERVICE AND CAPITAL PROJECTS FUNDS YEAR-NDE -,TNE 30,1998 ::Ce3aids) General:L:_a Variance Favorable Budget AA c-aal (L nfavo�ahle} �'evezrues: 7&XeS $ 96,9336 101,370 4,434 Licerses,pewits and arc:^,.;se Fees 7,321 5,476 (845) Fines,fcrfeitares and peralt;ds 10,852 12,725 873 Jse cf n money and property 14,141 13,4599 4582) ? tergcve-u en*ai 393,530 378,383 415,147} Charges f^ services 112,718 107,530 45,188; Other revenue 16,558 --5,083 Teta:Reyenues 652,056 535,026 417,040; Ex end taxreso 4.iiw'�.e nt. cra1 gave:-anent 105,319 93,847 25,472 ?'ublic p_ctect:cn 1/5,283 168,054 /,229 ealth and sanitation 1.40,574 .38,241 2,433 Public ass;s'ance 239,546 2 1 3,245 26,400 E&ca<ion 53 145 8 s'Dublic ways and fac...ties :0,592 6,965 3,627 Rez eat;c;n and cul`:r•e Debt se vice: ric;pa1 Zn.eres[ 5,085 4,302 1,783 Cari'sal ouu 2,947 2,947 Total Expenditures 584,700 617,747 56,553 ;excess;Deficiency)of Revenues Over (Under)Expenditures (32,634) 3.7,279 49,913 Other Feeing Sources(Uses): erat;ng transfersir 31,314 31,318 4 Operatingtwansferscat (42,734) (42,005) 729 Advances frcnq ether finds Cav;,U-%lease financing 2,955 2,955 ToW Other Financing Soirees(Uses) (11,420) (7,732) 3,688 Excess(Deft dency)of Revenues and Other Financing Sources Over(Uand€r)Expenditures and Other Financing Uses (44,054) 5,547 53,501 Fd'Balances(Deficits)at Be -ring of Year,as Previously Reported 68,185 58,185 Ac;»su er-its to hegin_ning fbold balance Fund Haiances(T.Deffeits)at - 13egi g of Year,as Restated e8,185 58,185 Res;dual equity transfer iw Residaal eq�.ity transfer out (772) (772)- Fund 772)F and Bala nes,at End of year $ 24,131 75,950 52,829 Sed accornpanying notes to genera,-D:lmose finEncial statements. 8 Sueciel Revenue Funds Ce-tain Deb,Serv:ce Funds Certain Capital Projects Funds -Varlan-,�- 'Variance aartance Favorable Favorable Favorable Budget Actual (Unfavorable) Budge. Actual (Unfavorable) Budget Actual (Unfavorable) 69,896 69,026 (8-10) 2,735 2,446 (289' 2,787 2,871 84 6,210 7,718 1,508 3,112 3,524 412 6,014 8,675 2,661 1,064 1,331 267 530 1,354 824 108,551 91,270 (17,281) 409 420 11 1,3 11 3 1,135 ( 78) 25,176 22,938 (2,238) 155 (155) 11,404 4,660 (6,744) 14,703 1011. 114,602) 230,363 2077,811 (22,552) 4,208 4,197 (1 1) 19,488 5,461 (14,027) 3,422 1,939 1,483 41,636 98,653 42,983 12,118 9,626 2,492 64,811 55,387 9,424 12,819 11,629 1,190 57,457 26,106 31,351 2,057 484 1,573 666 1,375 (709) 7,924 7,921 3 160 160 .,585 (80) 24,450 23,884 566 2 2 3,419 3,298 121 136 5 131 23,197 3,541 39,656 299,99() 210,162 89,828 32,510 31,810 700 23,357 3,703 19,654 (69,627) (2,351) 67,276 (28,302) (27,613) 689 (3,869) -1,758 '5,627 8,602 8,464 (138) 27,379 30,819 3,440 (2,947) (2,947) (2,903) (2,903) 1,185 1'...85 2 960 9613 7,800 7,662 (138) 27,379 30,819 3,440 (2,903) (2,901) 2 (61,827) 5,311 67,138 (923) 3,206 4,129 (6,772) (1,143) 5,629 103,619 103,619 1,175 1,175 220 21,954 21,734 (351) (3 5 11) 103,619 103,268 (351) 1,175 1J75 220 21,954 21,734 772 772 (3,412) (3,412) 41,792 105,939 64,147 252 4,381 4,129 (6,552) 20,811 27,363 COUNTY OF CONTRA COSTA COMB DiED STATEMENT OF REVENUES,EXPENSES AND CHAT ,,NGES LN RETAINED EARTN-DiGS-ALL PROPRIETARY FUND TYPES Y ,AR'-,'N D F,D j UN:,:30,-19 9 8 (ie-Thcusands) Dwqd 1 V S (Memorandan owi) Enterprise Service Total's Operating Revenues. Charges for services 5 247,702 26,460 274,1162 intergovernmental, 17,130 -,7,-1,30 Total Operating Reveaue§ 264,832 26,460 291,292 Operating Expenses. Salaries and employee beneflts 10-,,6,-;9 286 101,895 Services and supplies 128,322 6,627 134,949 Other 7,333 7,333 Benefit and c'al*,r ex"Iense 19,726 19,726 De-preciatio.71 4,380 4,380 Total Operating)expenses 241,644 26,639' 268,283 Operating Income(Loss) 23,188 (i 79) 23,009 Nonoperating Revenues(Expenses',: investment income 9 3,679 3,698 Interest expense (67) (67) Loss on disposal cffixed assets- (47) Total Nonoperating Revenues(Expenses) X951; 3,679 3,584 Income Before Operating Transfers 23,093 3,500 2 6,5 931 Operating transfers in 13,665 25 13,690 Operating transfers or.-, (37,092) (28) X37,1 i0) Net Income(Loss) 1\3241) 3,497 3,173 Add dep:eciatior on contributed capital 929 929 Increase in Retained Earnings 605 3,497 4,102 Retained Earnings at Beginning of Year 29,9146 2,286 32,242 Retained Earnings at End of Year $ 30,561 5,783 36,344 See acconpanyingnotes to general-purpose financial s at rents. COLNTY OF COYMA COSTA COMBINED STATEMENT OF CASH FLOWS- ALL PROPRIETARY FUND TYPES YEAR FIMED JU14B 30, 998 /In— Promietary Fund Ty ypes (Memorandium h-Vernal Only) Enterprise Service Totals Operating Income(Loss) $ 23,188 (179) 23,009 Adjustments to Reconcile Operating Income(Loss) to Net Cash Provided by(Used for)Operating Activities: Depreciation 4,380 4,380 Fixed assets writedown 205 205 Changes in assets and liabilities; Decrease(increase)in accounts receivable and accrued revenue (20,947) (811) (21,758) Decrease(increase)in inventories (21N (21 Decrease(increase)in amounts due from other funds (3,606) 4,727 11,121 Decrease(increase)in prepaid items and deposits 103 103 Increase"decrease)in aceounts payable and accrued liabilities 3,684 184 3,868 Increase(decrease)in employee benefits payable 396 396 1 2 increase(decrease)in amounts due to other finds 8,142 914) 5,229 Increase(decrease)in deferred revenue and credits 6,565 6,565 Net Cash Provided by Operating Activities 22,089 1,007 23,096 Cash Flows fkvm Noncapital Financing Activities: Clperating transfers in 13,665 25 13,690 Operating trimsfens out (37,082) (28) (37,1110) Net Casli Used for Noncaphal Firanving Activities (23,417) (3) (23,420) Cash Flows from Capital and Related Financing Activities: interest paid (67) (6 7) '_,ease purchase obligation principal pay-mmt, (l26) (-.26) Pnacee&-from issuance of bonds 3,646 3,646 Proceeds h7orn issuance of notes 500 500 Capital contributions 66 66 Acquisitions of fixed assets (29,240) (29,240) Loss or.disposal of fixed assets (47) (47) Net Cash Used for Capital and Related Financing Activities (25,268) (25,2681 Cash Flows from Investing Activities: Investmentiticome 19 3,679 3,698 Net Cash Provided by investing Activities 19 3,679 3,698 Net Increase(Decrease)In Cash and Cash Equivalents (26,577) 4,683 (21,894) Cash and Cash Equivalents at Beginning of Year 105,373 70,789 176,162 Cash and Cash Equivalents at End of Year 78,796 75,472 154,268 See accompanying notes to general-purpose financial statements. COO,JNTY OF CONTRA COSTA COMBINMED STATEMENT T CSF NET ASSETS T PENSION AND iESTMENT TRUST FUNDS 311TINIE 0,1998* �iYl a EG'U98Y1G�5� Assets. Cash and investments(at fair vale) $ 3,127,609 Interest and other receivables 12,979 Due from other fids 4;,637 Prepaid expenses/deposits 85 Fixed assets, at depreciate.cast 158 'dotal assets $ 3,188,468 Liabilities: Securities lending 144,452 Employer contributions:unearned 9,875 Retirement allowance payables 6,114 Warrants outstanding 49,596 Accounts payable 1,838 Due to other f? nds 44,774 Investment trades 1,278 Real properly,deposits 1002 Unclaimed contributions 496 Contributions refundable 179 Obligations under reverse repurc'hasee agreement 5,844 Accrued vacations and other payables 47 Total Liabilities 264,595 Net Assets Held in Trust-, Pension benefits 2,348,623 Individually directed investm,nt accounts 575,250 Total Net Assets Held in Trust $ 2,923,873 *Pension Trust Fund reported as of December 31, 1997. See accompanying notes to general-purpose financial statements. 12 CC3UN7Y OF CONTRA COSTA COMBINED STATEMENT OF CAGES INNET ASSETS PENSION AND INVESTMENT TRUST FUNDS YEAR ENDED JUNTE 30, 1998* (In Thousands) Additions: Ent ployer contributions 36,688 Employee,contributions 9,856 Contributions on pooled investments 4,002,915 Investment income 449,465 Total Additions 4,498,924 Reductions: Benefits paid 88,685 Refunds of contributions 1,015 Distribution from pooled investments 4,049,160 A4=ustnaenm1transfers 49 Administrative and other expenses 2,1185 Prepayment discount 1,602 Total Deductions 4,142,696 Net Increase 356,228 Net Assets Held In Trust at Beginning of Year 1,985,880 Cumulative effect of the change in accounting for investments 577,731 Restatement of prior year 622 Net Assets Held In Trust,at Beginning of Year, as Restated 2,564,233 Residual equity transfer in 3,412 Net Assets Held In Trust at End of Year S 2,923,873 Pension T rra-st Fund reported for Year Ended Dec fiber 31, 1997. See accompanying notes to general-purpose financial statements. 13 �. r' C0'vT_N7Y OF CODA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS Jane 30, 1998 1. SUMMARY OF SIGNI HICANT ACCOUNTING POLICIES The accounting policies of the County of Contra Costa (the "County") conform to generally accepted accounting principles as applicable to governmental entities. The following is a summary of t ee more significant policies: A. Definition of Reporting Entity The County of Contra Costa is a political subdivision created by the State of California. As such, it can exercise the powers specified by the Constitution and statutes of the State. Tine County is governed by a five rzember elected Board of Supervisors. These financial statements present ail the find types and account groups of the County and its component units. Blended component units, although legally separate entities, are,in substance,part of the County's operations. Blended Component Units The Housing Authority of the County of Contra Costa(the"Authority")was established to provide housing for the County's low and moderate income residents. Its board members are the same as the County Board of Supervisors. The financial activities of the Authority are reported in the Special Revenue. Debt Service and Agency Funds and.the General Fixed Assets and.General bong-Term Obligations Account Groups. The fiscal year of the Authority ends on March 31 st and its financial activities are reported as of that date. The Contra Costa County Redevelopment Agency (RDA) was established for the purpose of redeveloping certain areas of the County designated as project areas. Its board members are the same as the County Beard of Supervisors. The financial activities of the RISA are reported in the Redevelopment Agency Special Revenue,Debt Service and Capital Projects Funds. The Contra Costa County Public Facilities Corporation (PFC) was established to provide financing for the acquisition, construction, improvement and remodeling of public buildings and facilities for the County. The County appoints a voting majority of the governing bard and is able to impose its will on the Corporation. The activities of the Corporation are reported in the Financing Agencies Debt Service Fund and the County Hospital Enterprise Fund. The County of Contra Costa Public Financing Authority (PFA) is a joint powers authority consisting of the County and the RISA, The PFA was established to provide for the financing of public improvements, obligations, working capital and liability or other insurance programs of the County and. the Agency. The members of the County Board of Supervisors also serve as the Directors of the PFA. The activities of the PFA are reported in the Financing Agencies Debt Service Fund and the County Hospital.Enterprise Fund. The Contra Costa. County Employees' Retirement Association (CCCERA) was established to provide retirement benefits to employees of the County and other member agencies. The CCCERA provides services which almost exclusively benefit the County and it is reported as a Pension Trust Fund in the general-purpose financial statements. 15 CULTIN_Y OF CCNTIRA COSTA NOTES TO GENERAL-PURPOSE RPOSE FINANCIAL STATEMENTS .lune 30, 1998 The County has 41 agencies referred to as County Special Districts and Service Areas. Each is established by the County for the purpose of providing specific services in a defined geographic area. Their board members are the same as the County Board of Supervisors. These agencies are reported in Special Revenue Funds. These agencies and the Special Revenue Fund in which each is reported include: Fire Protection - Bethel Island Fire Protection District, Contra Costa Fire Protection District, Crockett-Carquinez Fire Protection District, East Diablo Fire Protection; Flood Control -flood Control District, Storm Drainage District, Storm. Drain Maintenance District#4 and Storm Drain District No. 2;-16;Health and Sanitation- Sanitation Districts Nos. 5, 5, 15 and 19; Service Areas- Service Areas D-2, EM-1, L-100, LIB-2, LIB-10, LIB-12, LIB-13, M-1, M-&, M-16, M-17, M-20, M-23, `di-25, M-26, M-27, M-28, M-29, R-4, R-7, R-8, R-9, R-10 and RD-4, Law Enforcement - Service Areas P-1, P-2, P-5 and P-6; Either Special Revenue - Contra Costa County dater Agency. Complete financial statements for each of the individual component units may be obtained at the unit's administrative offices as follows: Housing Authority of the County of Contra Costa 3133 Estudillo Street,Martinez, CA 94553 Contra Costa County Public Facilities Corporation 1220 Morello Ave., Suite 100,Martinez, CA 94553 County of Contra Costa Public Financing Authority 651 Pine Street,6th Floor,Martinez, CA 94553 Contra Costa County Redevelopment Agency 651 Pine Street, 5th Floor North Wing,Martinez, CA 94553 County Service Areas, County Auditor-Controller 625 Court Street,Room 103,Martinez, CA 94553 Contra Costa County Employees'Retirement Association 1355 Willow Way, Suite 221,Concord, CA 94520 B. Fund Accounting The County uses funds and account groups to report its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. Funds are classified into three categories: governmental,proprietary and fiduciary. Each category, in turn, is divided into separate"fund types". 16 ...._.................................................................................................................. _......................................................................................................................................................................................................__.....__.........................................................._ __ _ _ _ _ _ . ............ ......... ......... ......... ......... .................................. COUNTY OF, CON=1 RA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 Govenimental funds are used to account for all or most of the County's general government activities, including the collection and disburs i ent of earmarked monies (Special Revenue Funds), the acquisition or construction of general fixed assets (Capital Projects Funds), and the servicing of general longterm obligations (Debt Service Funds), The General Fuad is used to account for all activities of the County not accounted for in one of the other fund types. Proprietary funds are used to account for activities similar to those in the private sector, where the measurement focus is upon determination of net income and capital maintenance. Goods or services from such activities can be provided either to outside parties(Enterprise Funds)or to other departments or agencies primarily within the County(Internal Service Funds). Fiduciary funds are used to account for assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. These include the Pension and Investment Trust Funds and Agency funds. The pension and Investment Trust Funds are accounted for in essentially the, sarne manner as proprietary funds. Agency funds are custodial in nature (assets equal liabilities)and do not involve measurement of results of operations. C. Basis of Accounting The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental fronds are accounted for using the flow of current financial resources measurement focus. Or<.ly current assets and current liabilities generally are included on the balance sheet. Fixed assets purchased with governmental fiands are recorded in the General Fixed Assets Account Group. Liabilities, which are expected to be liquidated with expendable available resources, are considered current liabilities and are recorded in the governmental farad types; remaining amounts are reported in the General Long-Terni Gbligations Account Groupe Operating statements of the governmental funds present increases (i.e., revenues and other financing sources)and decreases(i.e.,expenditures and other financing uses)in net current assets. All proprietary funds and the Pension and Investment Trust Funds are accounted for using the flow, of economic resources remeasurement focus, With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the balance sheet, for proprietary funds, or statement of net assets for Pension and Investment Trust Funds. Fuad equity (i.e., net total assets) in proprietary funds is segregated into contributed capital and retained earnings components. Proprietary fund type operating statements present increases(e.g., revenues)and decreases(e.g.,expenses)m net total assets. The modified accrual basis of accounting is used by all governmental fund types and agency funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable"means the amount of the transaction can be determined and "available" means collectible within the current period or scion enough thereafter to be used to pay liabilities of the current period. Expenditures, tither than principal and interest on long-term obligations, are recorded when the related fund liability is incurred, Principal and interest on general long-term obligations are recorded as fund liabilities when due or when amounts have been accumulated in the debt service fund for payments to be made early in the following year. 17 COLINTY OF CO'-N--'RA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 The County considers property taxes administered under the alternate method of distribution as available (see Note 3). Unsecured property taxes, not administered under that method, are considered available if they are collected within 60 days after yearend. Other major revenues susceptible to accrual are franchise fees, intergovernmental revenue, interest revenue and charges for services. Vehicle license fees and sales tax revenue reported to the State on behalf of the County for the period ending June 30th, are also recognized as revenues. Fines, fees and permits are not susceptible to accrual as they generally are not measurable until received in cash. The accrual basis of accounting is utilized by proprietary fund types and Pension and Investment Trust Funds. Under this method, revenues are recorded when earned and expenses are recorded when. liabilities are incurred. The County reports deferred revenue on its combined balance sheet. Referred revenue arises when a potential revenue transaction does not meet the "available" criteria for recognition in the current period. Referred revenue also arises when resources are received by the County before it has a legal claim to them, as when grant monies are received in advance of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met,or when the County has a legal claim to the resources,the liability for the deferred revenue is removed from the combined balance sheet and revenue is recognized. D. Governmental Accounting Standards Board (GASB) Statement No. 20 The County has elected under Governmental Accounting Standards Board (GASB) Statement Ivo. 20, Accounting and Financial Reporting for Proprietary Farads and Other Governmental Entities that Use Proprietary Fund Accounting, not to apply Financial Accounting Standards Board (FASB) statements and interpretations issued after November 30, 1989. As required under GASB Statement No. 20, the County will continue to apply all applicable GASB pronouncements,as well as statements and interpretations of FASB, the Accounting Principles Board (APB) Opinions and Accounting Research Bulletins (ARB's) of the Committee on Accounting Procedure issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASH pronouncements. E. Cash and Investments Effective July 1, 1997, the County, implemented the provisions of Governmental Accounting Standards Board (GASB) Statement Ivo. 31, accounting and Financial Reporting for Certain Investments and icor External Investment Pools, which require governmental entities, including governmental external investment pools, to report certain investments at fair value in the balance sheet and recognize the corresponding change in the fair value of investments during the year in which the change occurred. In accordance with GASH Statement No. 31,the County has stated certain investments at fair value, and has restated net assets of the Investment'frust Fund as of July 1, 1997 to reflect the cumulative effect of the change on prior years. 18 ..............................................................._........................... - ................................................................................................................................................................................................................................................_ _.... _. ......... ......... ......... _.. .. . .......... ......... ........ ........_. ............ ..... ......... . ........ ......... ........ ......... ................ CC3LNTY OF CONTIRA COSTA NOTES TO GENERAL-PURPOSE FL ANCItAL STATEMENTS TS June 30, 1998 Investment transactions are recorded on the trade date. Investments in nonparticipating interest-earning investment contracts (certificates of deposits and guaranteed ir_vest hent contracts) are stated at cost, and all other investments are stated at fair value. Fair value is defined as the amount that the County could reasonably expect to receive for an investment in a current sale between a swilling buyer and seller and is generally measured by quoted market prices. Under GASB Statement No. 25,Financial Reporting far Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Purrs,the Pension.Trust Fund reports its investments at year-end at fair value on the statenrerit of net assets, and includes both realized and unrealized gains and losses on investments in its statement of charges in plan net assets. Short-terry investments are reported at cost, which approximates fair value. Securities traded on national or international exchanges are valued at the last reported sales price at current exchange rates. The fair value of real estate investments is based or independent appraisals. The public school districts, cemete.-f districts, pest control districts, recreation and park districts and resource conservation districts within the County are required by legal provisions to maintain their cash and investments with the County Treasurer. The County Treasurer maintains individually directed investment accounts for these districts. The cash and investments held for these districts are included in the Investment Trust Fund. F. Budgets and Budgetary Accounting In accordance with the provisions of Sections 29000-29144 of the Government Code and other statutory provisions,commonly known as the County Budget Act, the County prepares and legally adopts a budget each fiscal year after a series of Public Hearings, Budgets are adopted for the General, Special Revenue, certain required Debt service and.Capital Projects Funds on the modified accrual basis. The results of operations as presented in the budget-to-actual comparison statements are or. the generally accepted accounting principles (GAAP)basis. A reconciliation between those funds which are budgeted and those which are not follows(in thousands): Debt Service Capital Projects Excess(Deficiency)of revenues and other financing sources over expenditures and other financing uses(Budgeted Funds) 3,206 (1,143) Adjustment: Budgets not adopted for the: Financing Agencies 15,996 Assessment Districts (236) 33 Excess(Deficiency)of revenues and other financing sources over expenditures and other financing uses(All Budgeted and Non.-Budgeted Funds) S 18,966 19 COUNTY OF CON i ASA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 Expenditures are controlled by management at the object level within departments for all adopted budgets, however,the legal level of control is at the department level. Because of the large volume of detail, the budget and actual statements contained in the Comprehensive Annual Financial Report have been aggregated by function. The County prepares a separate Final Budget document which demonstrates legal compliance with budgetary control and is made available to the public by the office of the Auditor-Controller. For fiscal year 1997-98, there were no instances in which expenditures exceeded, appropriations. Any arnendrnents of appropriations for a department, or transfers of appropriations between departments, are approved by the Board of Supervisors, as are supplemental appropriations normally financed by ;unanticipated revenues receive: during the year. Approximately $48,881,000 in supplemental appropriations were added to the budgets for all governmental find types during the fiscal year, of-which, $37,669,000 was for the General Fund. The Board has delegated authority to the County Administrator to approve transfers of appropriations between object level classifications within a department. Budgeted amounts are reported as amended. individual amendments were not material in relation to the original appropriations. All appropriations lapse at year end. Q Cash Flows For the purposes of the statement of cash flows, the County considers all highly liquid investments with an initial maturity of three months or less to be cash equivalents. H. Encumbrances Encumbrance accounting,under which purchase orders,contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is employed as ars extension of formal budgetary integration in the General, Special Revenue and Capital Projects Funds. Encumbrances outstanding at year end are reported as reservations of fund balances since they do not constitute expenditures or liabilities. I< Inventories Inventories are valued at cost, which approximates market. Governmental Fund inventories are maintained using the weighted average method. Proprietary.Fund inventories are maintained using the first-in, first-out method. The costs of Governmental Fund inventories and Proprietary Fund inventories are recorded as expenditures/expenses at the time individual items are consumed rather than when purchased. J. Fixed Assets Fixed assets are valued at historical cost. Contributed fixed assets are recorded at fair market value at the time received. Certain assets, for which actual costs are not available, have been valued or the basis of a professional valuation which determined their approximate historical cost. Fixed assets used in governmental fund type operations(general fixed assets)are accounted for in the General Fixed Assets Account Group rather than in the governmental fords. Public domain("infrastructure") general fixed assets consisting of certain improvements other than buildings such as roads, bridges, streets and sidewalks, curbs and gutters, drainage systems, and lighting systems are not capitalized as these assets are immovable and of value only to the County. No depreciation has beer provided on general fixed assets. 20 CGU'?Y OF C0IN°1RA C 0 S T1 A NOTES TO GENERAL-PURPOSE F1NANGfAL STATEMENTS June 30, 1998 All proprietary fund fixed assets are depreciated using the straight-line method over the following estimated useful lives: buildings, 25-40 years; improvements, 10-20 years; and equipment, 3-20 years. Depreciation recognized on assets acquired or constructed through resources externally restricted for capital acquisitions is closed to the appropriate contributed capital account and reported on the operating statement as an adjustment to retained.earnings. The cost of normal maintersance and repairs that do not add to the value of the asset or materially extend asset lives are not included in the General Fixed Assets Account Group or capitalized in the proprietary funds. The capitalizations threshold for permanent structures is $5,000. The capitalization: threshold for equipment was increased frogs. $1,000 to $3,000 effective July 1, 1997, except for County Hospital equipment for which the threshold was reduced to$500. Interest is capitalized on construction in progress in the proprietary funds in accordance with Statement of Financial Accounting Standards leo. 62, Capitalization of interest Cost in .situations involving Certain Tax Exetrpt Borrowings and Certain Gifts and Grants. Accordingly, interest capitalized is the total interest cost from the date of the borrowing net of any allowable interest carried on temporary investments of the proceeds of these borrowings until the specified asset is ready for its intended use. K Vacation and Sick Leave Under terms of union contracts, County employees are granted vacation and sick leave in varying amounts. In the event of termination, an employee is reimbursed for accumulated vacation hours. Employees are not reimbursed for accumulated side leave except management employees who are eligible for a payoff of unused sick leave accruals at resignation. Management employees must have a balance of at least 70 percent of their side leave accruals and have been employed three years or more to be eligible for this benefit. The rnaximuma amount payable under this Sick Leave Incentive Plan is 50 percent of accrued sick leave, however, the amount of sick leave payable is de minimis. Accordingly, no accrual for sick leave has been made in the accompanying financial statements. Accrued vacation at June 30, 1998, is valued at $27,849,000 which includes $22,936,000 attributable to the General and Special Revenue Funds, $4,871,000 recorded in the Enterprise Fund and. $42,000 recorded in the Pension Trust Fund. Amounts attributable to the General and Special Revenue Funds are expected to be claimed in future periods and paid with future resources. Accordingly, this liability is reflected in the General Long-Term Obligations Account Group. In proprietary funds, accumulated vacation is recorded as an expanse and liability as the benefts accrue to employees. In compliance with GASB Statement No. 16, Accounting for Compensated Absences, the amounts reported include estimated employer liability for taxes and workers"compensation premiums. L. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. 21 COUNTY OF CON,7RA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 M. Bond and Certificate of Participation Discounts and Issuance Costs in governmental fund types, bond and certificate of participation discounts, issuance costs and losses or defeasance are recognized iia the period incurred. In proprietary faind types, these charges are deferred and amortized over the tern: of the issuance using the straight line method, which approximates the effective interest method. N. Total Columns on Combined Statements Total columns on the accompanying combined statements are captioned ".Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Hata in these columns do not present financial position, results of operations,or cash flows in conformity with generally accepted accounting principles, Such data are not comparable to a consolidation since interf and eliminations have not been made. 2. CASK AND INVESTMENTS The cash balances of substantially all funds except the Pension and Investment Trust Funds are maintained in the County's internal pool and invested by the County T reasurer. As permitted by the Government Code, externa' depositing entities direct the County Treasurer to make specific investments separate from the pool which are reported in the Investment Trust Fund. The Retirement Hoard directs the investment activity of the Persian Trust Fund. Income from pooled investments is allocated to the funds based on average daily balances. Cash and investments at June 30, 1995, (December 31, 1997,for the Pension Frust Fund and March 31, 1995, for the Housing Authority)are as follows(in thousands): County (Including Investment Trust Pension Trust Fund) Fund Total Deposits 79,618 2,410 52,025 Investments 1,272,576 2,502,228 3,775,104 Total $ 1,352,494 2,504,638 33,857,132 A. Deposits Deposits include bank deposits at a carrying amount of $77,244,000. The balance as reported by various financial institutions was $78,435,000 and was entirely covered by depository insurance or collateralized by the pledging financial institutions as required by Section 53652 of the California Government Code. Such collateral is held by the pledging financial institutions' trust department or agent in the County's naive. 22 _....... _........................................................................................................................................................................................_........_................................._.............................. _.. _._ ... . ......... _ __ ........... .......... ..... ........ ..... .. ...... ......... ......... _. COUNTY OF CONI RA COSTLA NOTES TO GENERAL-PURPOSE FL'-ANCLA-L STATEMENTS 3une 30, 1998 According to Government Code Section 53601,bank obligations such as Certificates of Deposit are considered investments. l-Iowever, in accordance with generally accepted accounting principles, the County has classified Certificates of Deposit in the amount of$ 4,784,000 as deposits. These Certificates of Deposit are insured or collateralized with securities held by the pledging financial institutions as required by Section 53652 of the California Government Code. Such collateral is held by the pledging financial institutions' trust department or agent in the County's name. B. Investments Statutes authorize the County to invest in obligations of the United States 'Freasury, Federal agencies, _municipalities, commercial paper rated A-1 by Standard&Poor's Corporation or P-1 by Moody's Commercial Paper Record, banners' acceptances, repurchase agreements, reverse repurchase agreements, medium-term nates, negotiable certificates of deposits, mutual funds and investments in accordance with the statutory provisions governing the issuance of bonds. Pension Trust Fund investments are authorized by the County Employees' Retirement Law of 1937, Statutes authorize a"prudent investor"guideline as to the form and types of investments which may be purchased. The County's investments and those of the Pension Trust Fund are categorized separately on the following page to indicate the level of custodial credit risk assumed by each investment portfolio for their respective year-ends. Category 1 includes investments that are insured or registered, or securities held by the County or its agent in the County`s name. Category 2 includes uninsured and unregistered investments with the securities held by the counter-party's trust department or agent in the County's name or in the agent's nominee name with subsidiary records listing the County as the legal owmer. Category 3 includes uninsured and unregistered investments, with the securities held by the counter-party or by its trust department or agent but not in the County's name. Investments not evidenced by securities that exist in physical or book form cannot be categorized. The Local Investment Advisory Board (Board) has oversight responsibility for the State Treasurer's Local Agency Investment Fund (LA1F). The Board consists of five members as designated by State Statute. The value of the pool shares in LA1F which may be withdrawn is determined on an amortized cost basis, which is different from the fair value of the County's position in the pool. 23 COUNT 1'Y OF CONTRA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS ,lune 30, 1998 Investments at fair value as of.lucre 30, 1998, (December 31, 1997, for the Pension Trust Fund.and-March 31, 1995,for the Housing Authority)are shown as follows(in thousands): Carrying Category Amount at Fair 1 2 3 Value County(Including Investment Trust Fund) Negotiable certificates of deposit 124,813 5,000 129,813 U.S.Government see-unties 270,77: 10,338 281,109 Commercial paper '36,700 9,000 145,700 1Vlediurn-term notes 14,205 15,025 29,230 Barker's acceptances 10,000 10,000 Repurchase agreements 187,685 187,685 Total $ 556,489 227,048 783,537 State'Treasures investment pool 211,877 Guaranteed invesLmen'contracts 63,478 Mutual funds 42,364 Deferred compensation 171,620 Tota'investments $ 1,272,876 Pension Trust Fund Co nitron&preferred stocks $ 1,169,524 1,169,524 Corporate&government bonds 781,480 781,480 Non-cast colateral on securities lending 37,267 37,267 Alternative investments 34,933 34,933 Repurcl ase agreements 6,250 6,250 Total $ 1,451,004 78,450 2,029,454 Real estate 150,361 Snort-term investment Doo'i with fiscal agent 105,763 Securities lending short-term collateral 107,:85 investment poo' Stocks on loan_ 17,665 Bonds on loan 85,415 Reverse repurchase agreement 5,885 Total investmen's $ 2,502,228 24 ............ ..................................................................................................................................................................................................................................................................................................................... ....... .. ....... .. .._.... . ....... __...............__... ............. ......... ......... _.. -......... ......... .. . ..... ... ..... .... ..... ........ .._..... ............. COUP 1 Y OF C©NT Rh.COSTA DOTES TO GENERAL-PURPOSE FINANC STATEMENTS June 30, 1}98 Co tither Financial Instruments In accordance with California statutes, the County may invest in a wide variety of investment instruments, including asset backed securities, such as collateralized mortgage obligations and principal-only strips, forward contracts and reverse repurchase agreements. The Treasure: holds principal-only strip instruments for the benefit of some County school districts. —those school districts utilize the services of at, independent financial adviser in determining their investment strategy. The Employees' Retirernent Association has investments with trustees who hold part of their portfolio in collateralized mortgage obligations. The County has entered into one forward contract to obtain a fixed rate of interest on money held for future debt payments. As of Jure 30, 1998 the County's proportionate share of structured:rotes and assets backed securities held by LAIF was$9,253,000 or 4.367 percent of the County's investment in LAIF. The investments discussed above,which are included in the accompanying financial statements, represent four percent of total investments. The Treasurer's investment policy was approved by the Board of Supervisors. In accordance with Government Code Sections 27130-27137, an investment oversight committee reviews the quarterly investment reports prepared by the Treasurer. D. Securities Lending by the Employees'Retirement Association(Pension Trust Fund) The Pension Trust Fund lends U.S. Government obligations and domestic and international bonds and equities to various brokers for collateral that will be returned for the same securities plus a fee in the future. The fiscal agent does not provide any loss indemnification to the Pension Trust Fund. The fiscal agent manages the securities lending program and receives cash and securities as collateral. The collateral securities can be pledged or sold by the Pension Trust Fund without borrower default. Collateral cash and securities are pledged at 102 percent and 105 percent of the fair value of domestic securities and non-domestic securities lent, respectively. There are no restrictions on the amount of securities which can be lent at one time. The terra to maturity of the securities loans is generally matched with the term to maturity of the investment of the cash collateral. Such matching existed at yearend. As with other extensions of credit, the Pension Trust Fuad may bear the risk of delay in recovery or every loss of rights in the collateral should borrowers of the securities fail financially. At year-end,the Pension.Trust Fund has no credit risk exposure to borrowers. For financial reporting purposes collateral with fiscal agents on security leading is included with cash and investments in the County's general-purpose financial statements and the offsetting liability is included with accounts payable and accrued liabilities. 25 C.t3UNUY G CC)NTIR!a COSTA NOTES TO GENERAL-PURPOSE FINANCLAL STATEMENT'S June 30, 1998 3e PROPERTY TAX The County is responsible for assessing, collecting and apportioning property taxes. 'faxes are levied for each fiscal year on taxable real and personal property situated in the County. The levy is based on the assessed values as of the preceding January 1st, which is also the lien date. State code requires tax rates to be set no later than the first workday in September unless the Board of supervisors elects to extend the deadline to October 3rd. Property taxes on the secured roll are due in two installments: November 1st and February 1st and become delinquent after December 10th and April 10th, respectively. Supplemental property taxes are levied based on changes in assessed values between the date of real property sales and construction and the next nortrtal assessment date. The additional supplemental property taxes are prorated from the first day of the month following the date of such occurrence. Property:axes on the unsecured roll are due on the lien date (January 1), and become delinquent if unpaid by August 31st. Secured property taxes are recorded as revenue when apportioned, in the fiscal year of the levy. The County apportions secured property tax revenue in accordance with the alternate method of distribution prescribed by Section 4 705 of the State Revenue and Taxation Code. This alternate method provides for crediting each applicable fund with its total secured taxes upon completion of the secured tax roll, approximately October 1st of each year. Under the alternate apportionment method, specified amounts of penalties and interest collected on delinquent secured taxes are held in trust in the Tax Tosses Reserve Agency Fund. This reserve is used to offset the impact of accumulated delinquency remaining at year end. Property taxes which have been collected in advance of the levy year are reported in unapportioned taxes in the Unapportioned'faxes Agency Fund. 4. FIXED ASSN'S Following is a summary of changes in general fixed assets for the year ended June 30, 1998, (March 31, 1948, for the Housing Authority)(in thousands): Balance Balance July 1, June 30, 1997 Additions Deletions Transfers 1998 Land $ 36,414 526 (420) 36,520 Buildings&improvements 307,420 12,420 (1,631) 318,209 Buildings&improvements- lease purchase 130,974 8 130,982 Equipment* 82,478 12,882 (21,673) 4,258 77,945 Equipment-lease purchase 10,535 3,907 (624) (4,258) 9,560 Total $ 567,821 29,743 (24,348} 573,216 26 ........................................................................................................................................................................................................................................................................................................................ _...................................................................... .... . .......... ... ......... _...... ................ ......... .. ..... .............. ... .. ...... ....... ......... . ......... ..._ COUNTY OF C01, A COSTA NOTES TO GENERAL-FOSE FINANCIAL STATEMENTS June 30, 1998 Enterprise Fund fixed assets at June 30, 1998,were as fellows(in thousands): Employee Health Total Fitness County Maintenance Enterprise Airport Center Hospital Organization Funds Land 9,003 426 9,429 Buildingsz intprcvetnents 27,084 54 :10,9713 73 138,1181 Buildings&improvements- lease purchase 3,316 3,316 Equipment* 587 33 28,179 153 28,952 Equipment-lease purchase 47 317 128 492 Total 40,037 87 139,89.2 354 180,370 Less accumulated depreciation" (9,320) (50) (26,429) (26 1) (36,060) Net fixed assets $ 30,717 37 113,463 93 :44,310 * As indicated in Note I.J. ,except for the County Hospital, the County increased the capitalization threshold for general fixed assets from$1,000 to $3,000. Consequently, equipment costing less than. $3,000 was removed from the accounts. The book value of the equipment removed from general fixed assets was $11,647,000. The book value of the equipment removed from the Airport Enterprise Fund was $20,000 and the Health Maintenance Organization Enterprise bund was$136,000. 5. SHORT-TERM NOTES On June 30, 1998, the County had tax and revenue anticipation notes outstanding in the amount of$130,000,000 with interest at 4.50 percent per annum. The notes were issued July 1, 1997, and redeemed July 1, 1998. The redemption monies were from taxes and other revenues transferred to a fiscal agent during the fiscal year. Total interest incurred on these nates during 1997-98 was$5,850,000. 27 COUNT t}F CONT I4.COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS rune 30, 1998 6. LEASE COMMITMENTS A. Operating Leases Total rental expense for the year ended June 30, 1998, (March 31, 1998, for Housing Authority) for all operating leases and month-to-month lease arrangements amounted to $6,283,000 for the General Fund, $1,254,000 for the Special Revenue Funds and$ 1,150,000 for the Enterprise Funds. At June 30, 1948, (March 31, 1998, for the Housing Authority) the future minimum rental payments required under nor-cancelable operating leases for buildings and equipment, other than month-to-month lease arrangements,are as follows(in thousands): Special Fiscal Year Revenue Enterprise Ending June 30, General Fund Funds Funds :999 $ 2,668 109 361 2000 2,097 87 263 2€301 1,700 78 180 2002 1,432 177 2003 1,249 108 Thereafter 6,899 1,400 Total $ 16,045 274 2,489 B. Capital Leases The County has capital lease purchase agreements with the Contra Costa County Public Facilities Corporation, the Public Finance Authority and with other third parties. The assets acquired under these lease agreements are included in the County's General Fixed Assets Account Group and in the enterprise funds. The obligations related to these lease purchase agreements are also included in the County's General Long-Term Obligations Account Group and in the enterprise funds,and are summarized in Note 7. 28 .................................................................................................................................................................................................................................................................................................................... COL� Y"ON CONT-1111A CGS A NOTES TO GENERAL,-PURPOSE FINANCIAL STATEMENTS TS June 30, '.998 7. LONG-TRIM OBLIGATIONS Folks,Acing is a summary of charges in long-term obligations for the year ended June 30, 1598, (March 31, 1948, for the dousing Authority)(in thousands): Balance Balance July 1, June 30, 1997 Additions Retirements 1998 General Long-Terrq Cbli atg inns Employee benefits payable $ 22,963 (27) 22,936 Capital lease obligations 29,039 3,915 (23,969) 8,985 Advances from other funds 10,772 1,187 (776) 11,183 Certificates of participation, net 93,290 62,128 (28,525) 126,893 Notes payable 2,440 (815) 2,125 Pension bonds payable 328,610 (5,715) 321,895 Other bonds payable 32,220 (1,150) 31,070 Special assessment debt 25,818 4,785 (6,482) 25,121 Total $ 546,652 72,015 (68,459) 550,208 Enterprise Funds Employee benefits payable S 4,475 396 4,871 Capital lease obligations 3,877 3,646 (102) 7,421 Certificates of participation, net 127,472 705 128,177 Notes payable 536 500 (24) 1,6312 Total $ 136,360 5,247 (126) 141,481 29 COUNT,Y OF CONTRA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS Jute 30, 1998 Following is a schedule of debt payment requirements to maturity for long-term obligations, excluding advances from other funds and employee benefits payable that have indefinite maturities, outstanding at June 30, 1998, (March 31, 1998,for the dousing Authority)(in thousands;: C rereraI Long-Tera:Obligations Enterprise bands Fiscal Year Capital Bonds& Special Notes - Endirg Lease Notes COP Assess-men' &Lease COP* June 30, Obligation Payable Obligations Debt Obligations Obhgatio*ts Total 1999 2,429 33,487 13,224 3,351, 4,346 :0,693 67,530 20100, 2,045 35,252 13,829 3,348 704 10,679 65,857 2001 1,459 36,608 13,733 3,279 783 10,679 66,541 2002 1,190 39,567 13,318 3,228 868 10,656 68,827 2003 1,(}87 40,346 13,048 2,910 833 10,667 68,891 2004-2008 2,308 233,046 54,699 10,742 2,243 53j55 55 356,193 2009-2013 459 124,878 31,670 7,111 346 53,003 217,467 Thereafter 127 22,588 53,158 4,634 43 1105,269 185,819 I ota! 11,104 565,772 206,679 38,603 10,166 264,8011 1,097,125 Less aano'ant representing interest (2,119) (210,682) (79,786)) (13,482) (1,733) (119,461) ;427,263, Liability at Ji:ne 30, 1998 $ 8,985 355,090 126,893 25,121 8,433 145,340 669,862 Enterprise Certificates of Participation (COP) obligations are reported before the original issue discount of $2,164,000 and the deferred amount of refunding of$14,999,000 for a total difference of$17,163,000. 30 _......_.............................................._........................_..........._..-....._.......................................................................................................................................................... ....................................................................................................................................................................................................................................................................................... .............._____... _. ............... COUNTY OF C©N'i`RA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 Individual issues of bonds, notes and certificates of participation payable at June 30, 1998, are as follows (in thousands): Outstanding Original Annual Final Interest at June 3', Issue Issue Installments Payment hates 1998 Financia&Agencies(1) 1388 Consolidated capital projects $ 61,6903 $ 2,0385-4,395 2M.8 7.15-T8% $ 3:,955 1992 Consols;aced capital projects 37,300 920.2,220 2019 5.59.5 31,610 Hospital replacement project 145,340 3,020-4,589 2022 3.75-6.O 145,340 '992 Municipal project 4,750, 495-590 2002 4,9-5.5 2,180 1997-A Limited obligatson bond 2,523 354-356 2001 5.45 1,943 1997 Capital projects 34,910 4030-2,610 2021 3.555.10 34,510 1998 Lease revenue refunding bonds 24,695 333-1,745 2024 3.8-5.15 24,695 $ 272,233 Special Revenue General Obligation Bonds(2) Recreation and park 4,485 370-510 2004 4.255.13 $ 3,;25 Storm drainage 20)0 5 2005 4.25 35 $ 3,160 Redevelopment Agency Notes and Bonds Pavable :992 Tax Allocation Bond(3) 29,315 2951,740 2023 5.25-7.02 $ 21,6003 1995A Tax Allocation Bond(3) 1,645 20-115 2025 19-7.3 1,505 1395E Tax Allocation Bond(3) 2,735 403-200 2025 4.25-5.90 2,695 Property(2) 1,200 2002 11.0 1,200 $ 27,130 Special Revenue Notes Payable(4) Sanitation District 5 75 3-8 20001 7.4 $ 22 Storm Drain 15 A 80 1998 None 22 Service Area D-2 36 1998 None 17 $ 51 Housipg Authority (at Ivlarrh 31, 1998 N1(2) Bonds 3,480 230 2007 3.18-5.0 $ 2,010 Pension Obligation Bonds(5) 337,365 4,920-44,550 2011 5.55-6.85 $ 321,895 General Fund Note Payable Sau Ramon Valley FPD 3,1001 432 203030 None $ 864 Footnotes(1)-(5)explained on next page. 31 COUNTY OF CONTRA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 Final Outstanding Original Ann-= Pav neat Interest at lune 30, Issue Issue Installments Date Rates 1998 Special Assessment Debt(6) East Bates Ave. 93-1 g 2,135 S 140-230 2006 5.66-6.98% $ :,640 Hidden Pond Road 93-I 757 35-75 2009 5.88-7.20 630 Kensington 91-1 4,684 150-300 2012 5.25-6.0 3,475 Ivlracic Road 92-1 2,313 15-45 2013 6.4-7.9 480 Pleasant Hill 87-1 8,785 510-770 2004 6.8-7.3 4,405 Pleasant Hill BART 93-5 1,530 45-140 2014 5.44-6.93 1,395 Rancho Paraiso 93-4 5,905 225-545 2016 5.83-7.74 4,905 Sar.Pablo Creels 91-3 540 90-95 1999 6.2-6.4 185 Sar.Rarnon Valley 93-3 2,191 265_3:5 2001 5.93-6.61 1,165 Sar Ramon 89-1 980 65-90 2004 7.55-7.85 545 Wayside Plaza 91-2 2,310 i.5-190 2006 7.0-7.2 1,345 Pleasant Hill BART CFD 92-1 171 2-20 2015 8.0 166 Pleasant Hill BART CFD 91-1 4,785 55-505 2016 4.2-5,1 4,785 25,121 A4Mort Enterprise Notes Payable(7 State Dept.of Transportation 558 26-53 2010 6.06 512 State Dept.of Transportation 300 15-28 2015 5,08 300 State Dept.of Trarspo_rtation 200 9-23 2009 5.48 200 1,012 NOTES: (1) Debt service payments are made from lease payments by the County General, Special Revenue and Hospital Enterprise Funds to the Public Facilities Corporation and the Public Financing Authority. (2) Debt service payments are made from restricted property taxes and ether revenues recorded in the General and Debt Service Funds. (3) Debt service payments are made from tax increment financing. (4) Debt service payments are made from drainage fees and sanitation fees. (5) Debt service payments are trade from retirement contributions. (6) Debt service payments are made from special assessments levied on properties in each assessment district. The County administers the assessment and repayment of these bonds. Since early redemption is allowed, there may be differences between the earnings on money received from property owners wishing to pay off'their debt early and the interest obligation that accumulates on their debt between the time they submit funds to the County and the next available redemption date, as stated in the bond's Official Statement. The County has historically funded this difference, and to that extent may be obligated in some manner for this debt. (7) Debt service payments are made from operating revenues. There are a number of limitations and restrictions contained in the various bond indentures. County management believes that the County is in compliance with all significant limitations and restrictions. 32 .._..............._........................................................................_........................._..... ...................................................................................................................................................................................................................................................................................................................... _..... ._._. . . .. __ _..... ........_. ......... ......... ............ ........... . .. . ._..... ................._ CJU?ITTY OF CL N-v---RA COSTA NOTES TO GENERAL-PURPOSE FnANCIAL STATEMENTS Dine 33, 1998 A, Issuance of New Debt and Advance Refunding 1, Public Financing Authorgy In August 1997, the Public Financing Authority issued $34,910,000 in Certificates of Participation (the "new debt")with interest rates ranging from 3.55 to 5.10 percent to advance refund$22,355,300 of 1991 Certificates of Participation(the"old debt")related to the acquisition of buildings at 40 Muir Fid., and 10, 40, and 50 Douglas Dr. The net proceeds of the new debt amounted to $34,334,003 (including accrued interest received of$91,000, and after an original issue discount of$524,000 and payment of$143,000 underwriters'discount). Of the total of the net proceeds and$2,891,000 residual cash balances related to the old debt, $22,990,000 was used to purchase securities which are held in an irrevocable trust with an escrow agent to provide for all future debt service payments on the 1991 Certificates. As a result, the 1991 Certificates are considered de€eased and the liability for those Certificates has been removed from the General Long-Term Debt Account Group. The new debt proceeds of 510,926,000 will finance remodeling of the Sheriff's'dispatch Center and 50 Douglas Dr., construction of additional floor space at 834 Court St. and the purchase of a renovated building at 800 Ferry St. The County decreased its total debt service over the next 23 years by$4,060,000 with this advance refunding and generated an economic gain of$1,897,000. In May 1998, the Public Financing Authority issued $24,695,000 in Lease Revenue Bonds (the "new debt") with interest rates ranging from 3.80 to 5.15 percent to advance refund $22,235,000 of 1994 Certificates of Participation (the "old debt") related to the acquisition, renovation and refurbishing of various buildings. The net proceeds of the new debt amounted to$24,572,000(including accrued interest received of$37,000 and after payment of$160,000 of underwriting fees). Of the total of the net proceeds and$2,024,000 residual cash balances related to the old debt, $24,209,000 was used to purchase securities which are.held in an irrevocable trust with an escrow agent to provide for all future debt service payments on the 1994 Certificates. As a result, the 1994 Certificates are considered defeased and the liability for those Certificates has been removed from the General Long-Tera. Debt Account Group. The County reduced its total debt service over the next 26 years by $1,145,000 with this advance refunding and generated an economic gain of$878,000. The 1:`ablic Financing Authority also issued another series of bonds in July 1997 for $2,523,000 with an interest rate of 5.45 percent annually. These bonds financed prepayment of a telecommunications equipment lease for 4 years. 2. AiMort Can July 1, 1997, the County entered into the Lease Escrow and Lease and Lease-Back Agreements with Transocean Funding, Inc. (1997 Lease) to advance refund two existing Airport leases (1994 Leases), pursuant to a crossover refunding. The 1997 Lease, with an interest rate of 5.75 percent, shall be payable from annual gross revenues of the County's Airport Enterprise Fund. The 1997 Lease proceeds of $3,646,000 were used to pay lease casts of$36,000 with the remaining proceeds of$3,610,000 deposited into an escrow fund to be used to refund the 1994 Leases on May 1, 1999. Interest payments are due on 'November 1 and May 1 of each year, Principal is due on May 1 of each year through May 1, 2005. 33 COUNTY OF CONTRA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30. 1998 3. Special Assessment Districts The Community Facilities District (CFU) No. 1991-1 issued Special 'fax Refunding Boyds with an interest rate ranging from 4.2 to 5.1 percent in May 14998 for$4,785,000 to advance refund $4,460,000 of 1991 Special Tax Bonds related to facilities improvements, The net proceeds of the new debt amounted to $4,679,000 (after payment of $1136,000 of underwriting fees). Of the total of the net proceeds and $738,000 residual cash balances related to the old debt, $4,876,000 was used to purchase securities which ary held in an irrevocable trust with an escrow agent to provide for all future dent service payments on the 1994 Certificates. The County is acting as an agent for the property owners. As a result, the 1991 Certificates are considered defeased and the liability for those Certificates has been removed from the General Long-Terra Debt Account Croup. The CFU reduced its total debt service over the next 18 years by$796,000 with this advance refunding and generated an economic gain of$497,000. At June 30, 1998,the total amount of outstanding obligations considered defeased is$48,750,000. 34 ....................................................................................................................................................................................................................................................................................................................... COU-N-Y OF CONT:�COST NOTES TO GENERAL-PURPOSE FINANCIAL,STATEMENTS June 30, 1995 8, IN TERFUND BALANCES Account balances at June 301, 1948,are as follows(in thousands): Due From Due to Advances From Advances to Other Funds Other Funds Other Funds Either Funds General Fund 129,892 60,157 138 Special Revenue Funds: Storm Drainage 184 2,043 Road 1,560 2,843 Library 364 620 Fire Protection 244 627 Health and Sanitation 427 696 Service Areas 566 800 664 Flood Control 456 455 10,270 Law Enforcement 1,027 3,215 Courts&Criminal Justice 20,7727 17,498 Recorder/Clerk Modernization 27 69 Other Special Revenue 2,619 1,852 3,063 Land Development 1,665 1,737 Redevelopment Agency 321 39 2,807 Housing authority 579 742 Child Development 202 465 Debt Service Funds: Recreation 27 Pensior Bond 1,228 Assessment Districts 52 Sanitation Bonds 1 Capital Projects Funds: Assessment Districts 53 Redevelopment Agency 414 1,127 230 West County Jail 2 Subtotal $ 161,328 46,844 3,0337 14,135 (continued) 35 COU TY OF CC3N RA COSTA NOTES TO GENERAL-PURPOSE F NAINCIAL STATEMENTS . .lure 30, 1348 Due From Due to Advances From Advances to Other Funds Other Funds Other Funds gather Funds Balance Forward from previous page: S 151,328 96,844 3,037 __...__ .4 135 Enterprise Funds: Airport 634 1,168 Employee Fitness Center 2 409 County Hospital 18,415 15,092 Health Maintenance Organization 3,255 12,024 Major Risk Medical Insurance 2 8 Internal Service Funds: Self-Insurance 3,971 1,191 Fiduciary Funds: Agency Funds: Tax posses Reserve 2,753 Unapportion:.d Taxes 893 36,721 Other Agencies 14,316 45,088 85 Trust Funds; Investment T rust 45,649 44,774 Pension Trust 1,988 Long-'Perna Obligations 11,183 Subtotal 253,206 253,319 14,220 14,223 Adjustments: Housing Authority reported as of March 31, 1338 (579) (792) Pension'Trust reported as of December 31, 1997 (100) Total $ 252,527 252,527 14,220 14,220 (concluded) 36 _..._..._............................ - - ............................................................................................._......................................................................................................_....................... ....._........ .................................................................................................................................................................................................................................................................................................................... COUN7Y OF CC3NT:' COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS .tune 3€3, 1998 9. RESERVES AND DESIGNATIONS OF FUND BALANCE Following is a summary of reserved and designated find balances at June 30, 1995, (in thousands): Special Debt Capital General. revenue Service projects Fund Funds* Funds* Funds Reserved for: � Encumbrances $ 19,091 8,838 79 Inventories 1,662 Debt service 31,279 Advances to other funis 138 13,566 Prepaid items and deposits** 942 310 1,873 Land held for sale 1,739 Total $ 21,833 24,453 33,152 79 Designated for: Authorized expenditures $ 3,151 Future protects 21,2131 Equipment replacement 6,295 4,134 Total $ 9,446 4,134 21,2131 * Housing Authority reported as of March 31, 1998. Deserves are less tan total prepaid items and deposits because the general Fund advanced $463,000 to sub- grantees who will use the funds for Federal programs during the first quarter of fiscal year 199899. As funds are spent,the County is reimbursed by the Federal government. 37 COUNTY OF CONMIZA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 10. ADJUSTMENT'S TO FUND EQUITY AND NET ASSET HELD IIS"TRUST Adjustments to fund equity and net assets held in trust are as follows(in thousands): Sneciai Revenue Funds Trust Funds Fund Equity and Net Assets Field in Trust at June 30, 1997 5 103,619 1,985,880 Adjustments: Prior Period Adjustment (351) 622 Cumulative effect of the change in accounting for investments 577,731_A� Total adjustments (351) 578,353 Adjusted Fund Equity and Net Assets Field in Trust at.lune 30,1997 $ 103,268 2,564,233 IL RESIDUAL EQUITY TRANSFERS A residual equity transfer of$772,000 was made to transfer excess family support enforcement funds, restricted by statute to family support collection efforts,from the General Fund to the Lase Enforcement Special Revenue Fund. A residual equity transfer of$3,412,000 was made to transfer the funds of the Moraga and Orin da Fire Districts from the Fire Protection Special Revenue Funds to the Investment Trust Fund. The Districts consolidated and became a separate legal entity on July 1, 1997. A residual equity transfer of$2,532,000 was made from the Assessment Districts Debt Service Fund to transfer construction fund proceeds to the Assessment Districts Capital Projects Fund 12. DEFICIT RETAINED EARNINGS The Airport Enterprise Fund had a retained deficit of$741,000 due to an accumulation of annual operating losses, including depreciation. This deficit should be eliminated as rents are received from anticipated fixed-base operators leasing space at the new Byron. Airport and contractual rent increases at the Buchanan Airport. The Employee Fitness Center Enterprise Fund had a retained deficit of $364,000. Revenues were exceeded by increased lease occupancy, maintenance and repair costs. Under the direction of the Board of Supervisors, the County is obligated to fulfill the lease agreement for the Employees Fitness Center until its expiration in the year 2004. In the interim,the Board of Supervisors has directed the County Administrator to attempt to identify-parties interested in sub-leasing the facility for a health club. The Regency Hills Enterprise Fund had a$430,000 retained deficit. This Fund has been operating with contributed capital received from a special district at the time the Fund was established. Three Internal Service Funds had retained deficits at June 30, 1998. The Workers' Compensation Insurance County General Fund had a deficit of $3,858,000, the Automotive Liability Insurance Fund had a deficit of $21,000 and the Medical Liability Insurance Fund had a deficit of$4,946,000. These Funds will have sufficient funding from investment earnings and charges to operating funds to cover disbursements as claims are paid. 38 CCUiN T v Cbz C sN IRA CESTA NOTES TO GEI ERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 13. CONTRIBUTED CAPITAL CHANGES Changes in contributed capital of the Enterarise Funds for the year ended June 30, 1998, are as follows (in thousands): Health County -Maintenance Regency Airport hospital Organization Bills _ Total- ^ Balance as of July 1, 1997 S 27,766 802 1,000 500 30,068 Federal and State construction grants 66 66 Depreciation related to grants (902) (27) - � (929) Balance as of June 30, 1998 $ 26,930 775 1,000 500 29,205 14. SEGMENT INFORMATION FOR ENTERPRISE FUNDS Financial data for the Enterprise Funds for the year ended June 30, 1998,. are as follows(i t thousands): Employee Heafth Major Risk Fitness Co'.mty Maintence 'Medical Regency Airport Center hospital Orgam7atior. lrsara ce ITil:s :offal Operating revenues $ 2,274 101 184,'56 78,197 103 _ 264,832 Operating expenses(other ,hat tiep^vciation) 1,823 214 149,011 86,081 l l it 25 237,264 Depreciation 1,08 1 r 3,235 26 4,380 CTerating income(loss) (657; (124) 31,910 (7,910) (7) (24) 23,188 Igor:-operating revenges, expenses,net (67) 19 (12) (35) (95) Net,operating¢,ransters (55 (31,873) 8,511 (23;417) Re`(loss)income $ (779) (105) 25 566 (7) (24) (324; Ca:rent capital contribatiors $ 66 66 Fixed asset acquisitions (382) (28,798) (60) (29,240) N`et working capita: 3,625 (401) 78,189 5,335 174 70 86,992 Total assets 35,812 47 224,507 26,863 182 251 287,652 Capital lease obligations 7,141 208 72 7,421 Certificates of Participation,net 12:8,1 77 128,177 `Total equi y;deficit) 26,189 (364) 29,372 4,325 i 74 70 59,766 39 COUNTY OF C(11l71'iRA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 The County pays a s:ibsidy to the County Hospital and Health Maintenance Organization Enterprise Funds to provide resources for operating costs which are in excess of operating revenues. Subsidies for the last three years are as follows(in thousands): Year Ended June 30, Total Subsidy 1996 $ 12,692 1997 15;572 1998 13,665 Subsidies have declined since 1995 as certain health and welfare realignment revenues, previously recorded in the General Fund and transferred via subsidy to the Hospital and the Health Maintenance Organization, are now recorded directly to those funds as intergovernmental revenue. in 1997-98,these intergovernmental revenues were 55,710,000 for the Hospital and$11,420,000 for the Health Maintenance Organization. 15. DEFERRED COMPENSATION PLA:! The County and the Housing Authority offer their employees a deferred compensation plan created in. accordance with.Internal Revenue Code Section 457. The plan, available to all employees, permits them to defer a portion of their annual salary until future years. Monies in the deferred compensation plan are not available to employees until termination, retirement,death,or unforeseen emergency. All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all, income attributable to those property or rights are (until paid or made available to the employee or other beneficiary) solely the property and bights of the County or the Housing Authority (without being restricted to the provisions of benefits under the plan), subject only to the claims of the County or the Housing Authority's general creditors. Participants` rights under the plan are equal to those of general creditors of the County in an amount equal to the fair value of the deferred account for each participant. It is the opinion of the County's legal counsel that the County has no liability for losses under the plan but does have the fiduciary duty of due care that would be required of an ordinary prudent investor. County management believes that it is unlikely the County will use the assets to satisfy the claims of general creditors in the future. The Housing Authority takes the same position in regards to their plan. As of June 30, 1998, the assets of the County's plan, recorded in an agency fund at their fair value, amounted to $170,013,000. At March 31, 1998,the assets of the Housing Authority's plan:, recorded in an agency fund at their fair value, amounted to$1,568,000. In August of 1996, the Small Business Job Protection Act (the "Act") became effective and, among other provisions provides that for a Section 457 Plan to be an eligible plan under the Act, all assets and income of the plan are to be held in trust for the exclusive benefit of plan participants and their beneficiaries. Amounts deferred under plans in existence, however,do not have to be placed in trust until January 1, 1999. As of June 30, 1998,the trusts for the County's plan and the Housing Authority's plan have not yet been established. 40 C01,'NT b'OF CONTRA COSTA NOTES TO GENERAL-PURPOSE FINANC AL STATEMENTS June 30, 1.998 16. MORTGAGE REVENUE BONDS Home mortgage revenue bonds have been issued in the County's name to provide mortgage loans secured by first trust deeds on newly constructed and existing residences. The program provides low interest rate mortgage loans to persons who find it difficult to qualify for conventional mortgages at market rates. The bonds do not constitute an indebtedness of the County. They are payable solely from payments made on and secured by a pledge of the acquired mortgage loans and certain finds and other monies held for the benefit of the bondholders pursuant to the bond indentures. These bonds are not payable from any revenues or assets of the County, and neither the frill faith and credit nor the taxing authority of the County, the State, or any political subdivision thereof is obligated for the payment of the principal or interest on the bonds. Accordingly, no liability has been recorded in the General Dong-Term'Obligations Account group. The total amount of mortgage revenue bonds outstanding at June 30, 1998,was S 34,810;000. 17. RISK MANAGEMENT The County self insures its unemployment, dental, management long-term disability and medical liability exposures. The County is self-insured to $750,000 per occurrence for workers' compensation, and maintains $10 million of excess insurance coverage per occurrence with commercial insurance carriers. The County is self- insured to$1.5 million per occurrence on public and automobile liability (excluding the airport, which is insured for catastrophic losses by a conurtercial insurance carrier up to $75 million per occurrence) and maintains $10 million excess insurance coverage with commercial insurance carriers. All claims are adjusted in-Douse by the County,except for dental which is adjusted by outside parties. In addition, the County maintains up to $550 :pillion. "All Risk" coverage (including flood insurance, with a $50,000 deductible, and up to $325 million earthquake insurance coverage on all locations with commercial insurance carriers. During the past three years there have been no instances of the amount of claim settlements exceeding insurance coverage. Internal Service Funds are used to account for the County's self-insurance activities. It is the County's policy to provide in each fiscal year, by charges to affected operating funds, amounts sufficient to cover the estimated expenditures for self-insured claims. Charges to operating funds are recorded as expenditures/expenses of such funds and revenues of the Internal Service Funds. Accrual and payment of claims are recorded in the internal Service Funds. The County has accrued a liability of$713.4 million at .lune 30, 1998, for all self-insured claims in the Internal Service Funds which includes an amount for incurred but not reported claims. The self-insurance reserve is based on actuarially detennined amounts for workers'compensation,public and automobile liability,and medical liability and based on management's estimates for all other reserves. In the opinion of the County,the amounts accrued are adequate to cover claims incurred but not reported in addition to known.claims. 41 COUNTY OF Car,71 RA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS TS June 30, 1998 Changes in the Funds`clams liability amount in fiscal years 1997-98 and 1996-97 were(in thousands): Beginning of Current Year Claims Balance at Fiscal Year and Changes in Claim Fiscal Liability Estimates Payments Year End 1997-98 73,169 19,688 (19,5414) 73,353 1996-97 69,668 21,022 (17,521) 73,169 The actuarially determined claims liabilities, including incurred but not reported claims, are based on the estimated ultimate cost of settling the claims, using past experience adjusted for current trends, and any other factors that modify past experience. It also includes incremental claim adjustment expenses. In addition., estimated recoveries on settled and unsettled claims were evaluated in terms of their estimated realizable value and deducted from the Liability for unpaid claims. 18. COMMITMENTS AND CONTINGENCIES A. Grants The County participates in a number of Federal and State grant programs which are subject to financial and compliance audits by the grantors or their representatives. Audits of certain grant programs through.June 30, 1998, have not yet been conducted. Accordingly, the County's compliance with applicable grant requirements will be established at some future date. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The County believes that such disallowances, if any, would not have a material effect on the general-purpose financial statements. B. Health Insurance Health care benefits for active and retired employees are jointly financed by the beneficiaries and by the County. Most employees have a choice of participation in four medical pians: Kaiser Permanente, a private health maintenance organization(IIM11I0";Health Net(HMO); Qual-Med,a preferred provider plan(PPO); and the Contra Costa Health flan (CCHP), operated by the County Health Services Department, Employees represented by either the Deputy Sheriff's' Association (DSA), District Attorney Investigators' Association (DATA), or United Professional fire Fighters' IAFF Local 1.230 are eligible to participate in medical plans administered by the California Public Employees'Retirement System(CalPERS). For non-CalPERS administered medical plans, the County subvents 79 percent of Kaiser and Health Net, 73 percent of Qual-Med and 98 percent of CCHP premiums for plan members. The County subvention for CaIPERS administered plans is a flat rate depending on the employees' union representation and the number of dependents covered under the plans. All permanent employees have a choice of three dental plans: a County self-funded plan administered by Delta Dental,and Safeguard A or 8 plans. The County's self funded plan is an indemnity program and the Safeguard plans are prepaid programs. The County's contribution to health and dental plans during 1997-98 for active employees was $29,041,060. The County's liability for health care benefits is limited to its annual contribution. 42 ......... ......... ._...... ......... ......... ......... ........... ....... ......... ......... ......... _........ ........................................ . ........................................................... ........ . ................_. ...... 01FCONI' COSTA DOTES TO GENERAL-PURPOSE FINNNClAL STATEMENTS June 30, 1993 C< Post-Employment Benefits Other Than pensions In addition to providing retirement benefits as described in Note 19, retired employees are allowed to continue participation in the medical and dental plans described above. As of June 30, 1998, there were 3,477 retired employees participating in the health plans, and the County contributed $10,174,000 toward payment of the premiums. The cost of retiree health care is recognized when the County makes its contribution on a pay-as- you-go basis and is accounted for in the General Fund, Special Revenue I-ibrary and fire District Funds, Enterprise Funds,or Fiduciary Funds as appropriate. This post-employment benefit was approved by Board of Supervisors resolution miniber 264 on August 22, 1961 %ith an effective date of October 1, 1961. To be eligible, the retiring employee must have been a member of a participating health plan for at least five consecutive years. D. Special Assessment Debt The County is considered to be "obligated in some manner," as defined by Governmental Accounting Standards Board Statement No. 6,Accourting and Financial ReportingJor Special assessments,for its special assessment debt. The County is obligated to foreclose on properties for which owners have failed to pay installments of assessments as they fall due and the County may honor deficiencies to the extent that lien foreclosure proceeds are insufficient. fhc County's obligation to advance ironies to pay debt service in the event of delinquent assessment installments is limited to the amount of remaining original bond proceeds and installments received, Special assessment debt is included in the County's General ong-Terra. Obligations Account Group and special assessment transactions are included in the Assessment Districts Debt Service Fund. Debt service payments are made from special assessments of the related special assessment district. Es Pending Legal Matters Numerous lawsuits are pending or threatened against the County. The County has recorded actuarially determined reserves in the Internal Service Funds to adequately cover estimated potential material adverse losses at June 30, 1998, F. Proposition 62 The California Supreme Court has upheld the constitutionality of Proposition 62, a 1986 initiative which required voter approval of all new or increased taxes. The Court's ruling may invalidate certain taxes previously collected by the County and disallow these taxes from being collected in the future. The likelihood and amount of these taxes being invalidated is currently unknown and has not been reflected in the general- purpose financial statements. Management does not believe this ruling will materially effect the County's financial position. 43 COUNTY OF CONTRA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, €998 G. Proposition 218 Proposition 2'.8 was approved by the voters in November 1996 and could sharply limit the County's ability to collect new taxes and. fees. This measure requires a voter mkJority approval for all taxes used for "general government purposes" and a two-thirds voter approval for "special taxes" used for defined purposes. Proposition 218 repeals any such taxes unposed after January 1, 1995, that fail to meet these requirements. For these taxes to remain in effect, the local government must obtain voter approval by November 1998. The County collected approximately $18.6 million in fees and assessments irz 1997-98 which could be subject to the provisions of Proposition 218. None of these fees and assessments are deposited in the County's General Fund. If the County is unable to continue to collect these revenues, the services and programs funded with these revenues would have to be curtailed and/or the County's General Fund might have to be used to support them. The County is unable to predict whether or not irr the future it will be able to continue all of these services and programs or, if they are continued, what amounts (if any) would be used from the County's General Fund to continue to support these activities. 19. PENSION PLAN A. Plan Description The Contra Costa County Employees' Retirement Association(CCCERA) is a cost-sharing multiple-employer defined benefit pension plan governed by the County Employees' Retirement Law of 1937 (the "1937 Act"). The plan covers substantially all of the employees of the County, its special districts, the Housing Authority and thirteen other member agencies. The plan provides for retirement, disability, dead: and survivor benefits, in accordance with the 1937 Act. Annual asst-of hying adjustments to retirement benefits can be granted by the Retirement Board as provided by State statutes. The CCCER.A is divided into four separate benefit sections of the 1937 Act. These sections are known as: General-Tier I, General-Tier 1l, General-Tier III and.Safety. Tier I includes members not mandated to be in Tier II and reciprocal members that elect Tier I membership. Tier 1€ includes members hired on or after August 1, 1984, by the three employers adopting this benefit provision and their rnernbers who elected to transfer from Tier I at that date. flier IIl was approved by the Board of Supervisors in January €998 and implementation will begin. in October 1998. Safety includes members in active law enforcement, active fare suppression worts of certain other"SafeV'classifications as designated by the Retirement Board. Service retirement benefits are based on age,length of service and final average salary. For the Tiers I, III and Safety sections,the retirement benefit is based on an average of the 12 highest pay months, in accordance with Government Code Section 31462. For Tier€I,the benefit is based on a 36 month average salary. An initial group of 2,870 Tier I€employees with five years service by October 1998 were eligible to irrevocably elect Tier€Il. Members eligible for Tier III are required to elect or decline enrollment. As of 3une 30, 1998, 22;,352 employees elected Tier III. Subsequent enrollments will occur as more employees from Tier II acquire five years of service. 44 COUNTY OF CC)'�:TRA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1598 Bo Funding Policy Pursuant to provisions of the 1937 Act, the Retirement Board recommends the annual contribution rates for adoption by the Board of Supervisors. New contribution rates, based on the actuarial study as of January 1, 1997,became effective July 1, 199-1, The contribution requirements are determined as a percentage of payroll, the employer rates were calculated on the alternate funding method permitted by Section 31453.5 of the Government Code. The"entry age normal frxnding" method is used to calculate the rate required to provide all the benelxts promised to a new member. Unfinnded costs resulting from this calculation are amortized over 13.5 years from the January 1, 1997 valuation date. Active plan mernbers are required to contribute an actuarially determined percentage of their annual covered salary. The required percentage rates vary according to the benefit section and entry age of the employee. The rates in effect during fiscal year 1997-98 used on covered payroll as of January 1, 1997) ranged frons. 2.6 percent to 10.5 percent of the employees' annual covered salary. The County employer rates of contribution, calculated as a percentage of the County's covered payroll of $278,422,£300 as of January 1, 1997, for fiscal year 1997-98 were: General Members,Tier I 10.15% General Members,Tier 11 4.68 Safety Men hers 13.42 The following table shows the County's required contributions and the percentage contributed, for the 1997 calendar year and each of the two preceding years: Annual County Required Percentage Calendar Contribution Contributed Year (ARC) by County 1995 S 28,147,254 100 1996 31,785,744 100 1997 28,690,877 100 45 COUNT TT OF CON-1 RA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1998 C. Ventura Decision The August 14, 1997 California Suprema, Court decision in Ventura County Deputy .'`sheriff's Association v. Hoard of Retirement changed a previously accepted construction of the statutory framework governing the compensation subject to inclusion in the calculatior of pensions under the 1937 Act. As a result of this decision, all cash remuneration is incladed in the final compensation except for non-schedulied overtime and employer contributions to deferred compensation plans. The CCCERA has prospectively applied the decision beginning October 1, 1997. The issue of retroactivity, has not been decided and is currently under discussion with the CCCERA's attorneys and the employers' attorneys as a result of two lawsuits against the CCCERA. The financial impact of the Ventura decision has not yet been fully determined by the CCCERA, its attorneys and its actuaries. However, it is likely that the Ventura decision will cause a material unfunded liability. 2€. MEDICARE AND MEIDI-CAI.PROGRAMS The County Hospital provides services to eligible patients under Medi-Cal and Medicare programs. For the year ended dune 30, 1998, the Medi-Cal program represented 44 percent and the Medicare program represented approximately 18 percent of the Hospital's gross patient service revenues. Medi-Cal inpatient services are reimbursed on a per diem basis, outpatient services under a cost-reimbursement methodology. Medicare inpatient services are reimbursed based upon} preestablished rates for diagnostic-related groups. Outpatient services and defined capital and medical education costs related to Medicare beneficiaries are paid based on a cost- reimbursement methodology. Final reimbursement is determined as a result of audits by the intermediary of annual cost reports submitted by the Hospital. Reports on the results of such audits have been received through June 30, 1996 and 1997 for Medicare and Medi-Cal, respectively. Adjustments as a result of such audits are recorded in the year the amount can be determined. The Hospital Enterprise Fund accounts receivable of $28,227,000 is reported net of contractual and other allowances of$35,645,000. 21, YEAR 2000 ISSUE(UNAUDITED) :Many computer hardware and software systems were designed to record the date year using only the one's and ten's digits and do not record the century. 'Thus, the year 1.900 and the year 20£10 are considered by these systems to be the same year. Can January 1, 2000,these systems that use the date in their operation or calculations will fail to function or will provide erroneous or unreliable results which could cause a disruption of government services. In addition to equipment normally considered or associated with computers, many other types of equipment contain and depend upon microprocessors for their function. A few examples of this(Imbedded Chip)technology include building access, climate control and security systems, irrigation systems, communications systems and medical equipment, 46 ......... .............................................................................................................. ................ _....................._._. .............. ........ ........ ...... ........................... .............................................................. _ _ __ COT N7TY OF CfllaIT A.COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS June 30, 1'998 Since 1995, the County has been vigorously pursuing a program to identif�7 and fix all affected systems and equipment. Conga Costa's multifaceted program includes remediation in the data centers, wide are network, local area networks, imbedded chips, legal due diligence, business and disaster resumption and recovery planning, and. community awareness. In addition to a large commitment of County staff time and the :cost of replacement equipment and software, as of June 30, 1998,the County had contracts with vendors touting $622,000 to assist in the Year 2000 remediation project. Data center systems will be remediated, tested, and placed back into production January 1, 1999. This allows for one full year of sub-module, :nodule, unit, summary, and global system and infrastructure operations well before Jatzuary 1, 2000. This includes routines that will bridge both two and four digit date data between the county's compliant systems and non-compliant systems. Wide Area Network infrastructure components are scheduled for complete rennediation by February of 1999,and will be in fail production for nine months prior to January 1,2000. The table below summarizes the status of the County's Year 2000 remediation project as of June 30, 1998. The areas being addressed are on the left and are defined be.ow. Across the tap are the four stages of the Year 2000 remediation process as defined in the GASB Technical Bulletin No. 98-1. Validation Awareness Assessment Remediation chi Testing County Data Center Complete Complete Complete .n Progress WAMN'/External Interfaces Complete Complete In Progress In Progress I ealth Services Data. Center Complete Complete In Progress In Progress LANT /Desktop Computers Complete In Progress In Progress In Progress Imbedded Chips Complete Complete In Progress In Progress Due Diligence Complete Complete In Progress Planned Community Awareness Complete Complete 1n Progress Planners County Data Center: Mainframe and minicomputer systems that are maintained at the Department of Information Technology's data center. Most are large-scale applications covering areas of criminal justice, property taxes, general government,finance,human resources,etc. WA_NN/External Interfaces: The wide area network (WAN) is the network that connects to, and is shared and owned by all county departments. Maintaining the WAN' is the responsibility of the Department of Information Technology's staff'. External interfaces are electronic connections to other county, state, federal and city computer systems and the internet. 47 COUNTY OF CONTRA COSTA NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS Jane 30, 1995 Health Services Data Center: Mainframe and minicomputer systems !hat are maintai:aed at the Health Services Department data center. These include applications for patient billing, case management, patient and facilities scheduling, hazardous materials information,quality control and provider information. LAN1DesktopCComputers: Local area networks (LANs) are networks of desktop computers and in some cases a minicomputer that are maintained by individual County Departments. Some stand-alone desktop computers are maintained by individual County Departments which are also used for important applications. Imbedded Chits: Includes any other equipment that contains an imbedded microprocessor. The General Services Department is coordinating with the other departments to address this equipment. Due Dili ence: This is the County's process of docaamenting its planning, methodology, progress, results and present status of the Year 2000 remediation project. This is done through various means, both electronically and on paper. This also includes related programs of the Office of Emergency Services, Environmental Heal€h, County Fire, County Sherr,private business organizations,etc. Communily Awareness: This is the County's program for communicating a proactive, positive stance with the entire community regarding the County's readiness to deal with the year 2000 issue. Since 1996, the county has been recognized as a national public sector leader with respect to Year 2000 issues. County senior management and County year 2000 managers Dave spent mord than two years authoring technical and business issue articles, appearing in government sponsored videos, providing seminars, developing web-based technical and business assistance to other public and private sector organizations. The county has been very proactive and positive about discussing pertinent Year 20010 issues within the local business and government community. The County's Chief Information Officer(CICS)co-chairs the California State Association of CIO's year 2000 Intergovernmental Task Force with the State CICS, The County's CICS has testified before the California State Legislature on two occasions as an expert witness on this subject. The Information_ Technology Exposition and Conference Board of Advisors,and the State of California's Department of Information Technology, selected Contra Costa County to receive its "Executive Sponsorship," "Fear 2000 Project Management,"and"Fear 20001 headiness"excellence awards in November of 1998. 22. SUBSEQUENT EVENTS A. 1997-98 Tax and Revenue Anticipation?Motes Can July 1, 1998,the County issued$107,315,000 of short-terra tax and revenue anticipation notes. -interest on the notes is at 5.00 percent on$50,000,000 and at 8.00 percent on $57,315,000. They will mature October 1, 1999. 48 --_ .................................................................... .............................................. . .. ....................................................................... ......................... ................................................................................................... GENERALFUND The General Fund accounts for legally authorized activities of the County not provided for in other restricted funds. General Fund revenues are derived from taxes, licenses, permits, franchise fees, fines, forfeitures and penalties, use of money and property, aid from other governmental agencies, charges for current services and ether revenue. General F and expenditures and encumbrances are classified by the functions of general government, public protection, public ways and facilities, health and sanitation, public assistance, education, and recreational and cultural services. The resources of the General Fund are generally expended and replenished on an annual basis. The Fund will continue to exist indefinitely, 49 COUN'T'Y OF CONTRA COSTA GENERAL FUND BALANCE SHEET JUNE 30, .578 (With Comparative Totals for Jure 30, 1997) (In T cusands) Assets 1998 1997 Cash and investments $ 122,777 147,811 Accounts receivable and accrued revenue 69,898 62,375 Inventories 1,662 1,549 Due from other funds :29,892 93,175 Advances to other funds 138 138 Prepaid items and deposits 1,405 1,480 Total Assets 325,772 266,528 Liabilities and Fuad Equity Liabilities. Short terry: notes 130,000 124,000 Accounts payable and accrued liabilities 38,463 28,476 Due to ether funds 60,157 29,069 Welfare program; advances 7,891 9,8033 Deferred revenue and credits 12,301 14,995 Total Liabilities 248,812 198,343 Fuad Equity. Fuad Balance Reserved for: Encumbrances 19,091 16,972 T nventories 1,662 1,549 Advances to other funds 138 138 Prepaid items and deposits 942 1,229 Total Fuad Balance - Reserved 21,833 19,888 Fuad Balance - Unreserved: Designated for future use 9,446 8,579 Undesignated 45,681 39,618 Total Fund Balance - Unreserved 55,127 48,297 Total Fraud Balances 76,960 68,185 Total Liabilities and Fund Balances S 325,772 266,528 50 ......... ......... ......... ......... ................. ...................................................................................................................................................................................................................................................................................................................... ................................................................ ........... .... .......... ........ COLNfY OF CON-RA COSTA GEIeERAL,FUND STATEMENT OF REVEIMUES,EXPEND TURES AND CHANGES LN FUND BALANCE-BUDGET AND ACTUAL YEAR.ENDED TIJNE A 1998 (wit Camparatiwe Totsis iar the Year Ended J,me 30,1997 ?n 7h=ands" 497-98 Variance Favorable 1996-97 3uc.Bet A tua: LJniavorah e) Acraa: Revenues. axe 96,936 101,370 4,434 99,974 Licenses,verunits and franclt se fees 7,321 6,476 (845) 7,419 Fins,forfeitukes aid penalties 10,852 12,725 1,873 14,0282 Use of money and property 14,141 13,459 (682) 12,062 Intergovernmental 393,530 378,383 (15,11 47) 371,750 Charges for services 112,718 107,530 (5,'_88) 103,913 Other revenue 16,568 15,083 (1,485) 18,198 Total Revenues 652,0366 635,026 (17,040) 527,398 Expenditures: Current; General gove.miner: 109,319 83,847 25,472 77,199 Public protection 175,283 1.68,054 7,229 150,12' Health and sanitation :40,674 138,241 2,433 '22,676 Public assistance 234,646 213,245 26,400 218,081 E,ducation. 153 145 8 133 Public ways and facilities 10,542 6,465 3,527 9,266 .Recreation and culture 1 Debt Service Arterest 6,085 4,302 1,783 4,204 Capital Outlay 2,947 2,947 2,615 Total Expenditures 684,704 617,747 66,953 584,295 Excess of Revenues Over(Under)Expenditures (32,634) :7,279 � 49,913 43,103 Other Financing Sources(Uses): Operatszg transfers it 31,314 31,318 4 24,581 Operating transfers aut, (42,734) (42,005) 729 (55,844; Capital'ease financing 2,455 2,455 2,615 Total Other Financing Sources(Uses) (11,420) (7,732) 3,688 (28,648) Excess(Deficiency)of Revenues and tither Financing Sources Over(Under) Expenditures and tither Financing Uses (44,054) 9,547 53,501 14,455 Fund Balances at Beginning,of Year 68,185 68,185 55,524 Residual equity transfers ou: (772, 1772) (2,794) Fund Balance at End of Year $ 24,131 76,960 52,824 68,185 51 r P _ a /Iii� __•._ 8 41 IF Pt -yam+y"� COU ................................................................................................................................................................................................................................................................................................................. ..................................................................................................... ........................ ......... ......... ............ .......... .......... ............. ......... ......... ......... ......... ......... .......... ......... .......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... SPECIAL REVENUE FUNIS ROAD FUNDS These Funds were established to provide for maintenance and construction of roadways. Revenues consist primarily of the County's share of State highway user taxes and are supplemented by Federal hands. LIBRARY FUND This Fund was established to provide library services for all areas of the County except the city of Richmond. Property taxes provide most of the Fund's revenues. FIRE PROTECTION FINDS These Special District Funds provide fire protection services to both cities and unincorporated areas in the County. They are financed primarily by property taxes. HEALTH AND SANITATION FUNDS These Funds provide a variety of health and sanitation services. They are financed by State grants, the Countys shard of the tobacco*,ax and user fees. SERVICE AREAS FUNDS These Special District Funds provide services such as lighting, park, or street maintenance to specific areas it the County. They are financed by property taxes and user charges. FLOOD CONTROL FUNDS These Special District Funds provide services to control flood and storm waters, Revenues are primarily received from property taxes and Federal grants, LAW ENFORCEMENT FUNDS These Funis provide for a variety of law enforcement services financed by property taxes, narcotics seizures and court fines and fees. COURTS AND CRIMINA][...JUSTICE FUNIS These Funds are used for the improvement of court house and criminal justice facilities and related automated information systems. Revenues are derived from court fines and fees. RECORDER/CLERKRECORDER/CLERK MODERNIZATION FUNDS These Funds provide for automation of civil and small claims functions of the municipal courts and for micrographics and modernization of the Recorder's Dice. Revenues received are from filing and recording fees. 53 OTHER SPECIAL,REVENUE FUNDS These Funds account for the activities of several non-grant Special Revenue Funds whose combined revenues are less than one percent of total Special Revenue Funds. They include Fish and Game, Survey Monuments, Victim Assistance, Sans Crainte Drainage and County Water Districts, LAND DEVELOPMENT FUND This Fund was established to report growth management related activities, such as Building Inspection, Public Works engineering and Community Development growth management related services. REDEVELOPMENT AGENCY (RDA) FUNDS These Funds are used to account for the financial resources designated for the improvement of targeted low to moderate income housing areas and the elimination of blight. HOUSING AUTHORITY FUNDS These Funds are used to account for the financial resources designated for housing and housing assistance to low income residents of Contra Costa County. CHILD DEVELOPMENT FUND This Fund is used to account for the financial resources designated for the County's Child Development programs. 54 .. ......... ......... ......... ......... ...................................................................................................................................................................................................................................................................................................................._. _.......................................................................................... . ..... ......... ........ ....... ......._. ......... __ f,% � 4 `( UN C-OLTNi Y OF CONTRA COSTA SPECIAL REVENUE FUNDS C"C;MBLNING BALANCE S€iIEEi° JUNE 30,199& ('Witt:Comparative Totals for June 30,1997) (in Thousands) Health Fire & Service Flood. Law :toad Library Protection Sanitation ureas Conroe Enfore meat Assets. Cash and irvestmeri $ 23,969 »,T 2 i 15,074 3,663 9,395 5,857 12,616 Accounts receivable 7,941 526 405 1 i495 241 1,947 62 Due horn other finds 2,550 364 244 427 566 64) 1,027 Advances to other funds 664 10,270 Notes receivable Prepaid ite-.m and deposits 76 23 I_,and held for sale Total Assets $ 33,546 5,001, 15,723 5,585 10,867 1.8,737 13,705 Liabilities and Fund Equity Liabilities: Accounts payable and accrued liabilities $ 1,922 870 3,481 802 299 133 23 Due to other funds 2,843 620 627 696 8C.o 2,498 3,215 Advances f orz other funds Deferred revenue and credits 140 21 Total Liabilities 4,765 1,630 4,129 2,498 1,099 2,63: 3,338 Fund Equity: Fund Balance- Reserved for: Encumbrances 445 450 ?,896 222 216 3,517 269 Prepaid iterns and daposis 76 1 Land held for sale Advances to other funds 664 10,270 Total Fund Balance-Reserved 521 450 1,895 222 881 133,787 259 Fund Balance(Deficit)-Unreserved: Desipated for future pra ec is 3,124 58 193 SCO Undesignated 25,136 2,853 9,698 2,865 8,887 2,126 9,598 Total Fund Balance(Deficit)- Unreserved 28,260 2,921 9,698 2,865 8,887 2,319 10,098 Total Fund Balances(Deficits) 28,781 3,371 11,594 3,087 9,768 15,106 ;0,367 Total Liabilities and Fund Equity $ 333,546 5,001 15,723 5,585 20,867 18,737 13,705 56 CourLQ& Recorder/ other Criminal Clerk Special Land Housing Child To"als justice Mode-mization Revermug Development RDA Authonty* Developmer, 1998 1997 3,2115 4,622 7,678 1,5113 5,795 448 97,956 96,873 69 14 270 1,256 893 524 15,643 16,559 20,727 27 2,619 1,665 321 579 202 30,968 15,349 3,063 13,997 13,208 2,442 2,442 2,434 7 226 1 334 346 1,739 1,739 2,189 20,796 3,256 10,574 10,599 3,580 9,9335 1,175 163,079 146,958 2,.29 32 25 605 21 1,277 38 13,099 14,896 ,7,998 69 1'852 1,737 39 792 455 34,251 19,016 2,807 2,807 2,657 431 3,949 2,442 6,983 6,770 20,127 1 1 2,308 6,291 2,867 4,511 845 57,140 43,339 74 249 38 933 629 8,938 9,106 7 226 314 34.6 1,739 1,739 2,189 2,632 13,566 13,208 74 249 2,670 833 2-175 226 24,453 24,849 249 4,134 3,936 595 2,906 5,596 3,226 (1,662) 5J98 BO 77,352 74,834 595 2,906 5,596 3,475 (1,662) 5,198 330 81,486 78,770 669 3,155 8,266 4,308 713 5,424 330 105,939 103,6119 20,796 3,256 '40,574 10,599 3,580 9,935 1,175 163,079 146,958 Housing Authority fund reported as ofMarQh 31,1998. 57 CUUNrY OF CONTRA COSTA SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES YEAR ENDED.TUNE 30,1998 (Wkh Comperatwe Totals for the Year Ended jure 30,1997) (in Thousands) Hea.t1h Fire And Service Flood Law Road Library Protection Sanitation Areas Control Enforcement Revenues: - -- Taxes $ 9,065 43,576 4,337 2,236 3,608 4,795 *ieenses,permits and franchise fees 7 373 i6 1,252 Fines,forfeitures and penalties 895 458 Use of money and properly 1,176 35 113 70 355 768 352 Intergovernmental 18,838 1,875 7,784 2,988 1,5$2 (21) 2,742 Charges for services 1,689 564 7,539 :,683 2,434 8,425 269 Other revenue 1,161 617 495 25 538 248 Total Revenues --22,864- - 12,163 47,880 9,973 6,648 14,570 8,864 Expenditures: Current: General government 34 Public protection 48,023 3,489 14,784 7,923 Health and saritation 9,626 Public assistance Education 11,532 97 Public ways and facilities 22,719 1,458 Recreation and culture 484 Debt Service: Principal 636 6 9 724 Interest Capital outlay Total Expenditures _22,719 I1,566 _ 48,659 --9,632 - 5,537 15,508 Excess(Deficiency)of Revenues Over(Under)Expenditures 145 597 - (779) 341 7,1:6 (938) ----dal-- Other Financing Sources(uses) Operaing transfers in 102 14 73 308 455 (587) Operating transfers out (400) °4) Advances from other funds 1,785 Capital lease financing - - - - i 337 - Total Other Financing Sources(Uses) 102 (386) 73 337 906 _ 371 Excess(Deficiency)of Revenues and Other Financing Sources Over(Under) Expenditures and Other Financing Uses 247 211 (706) 678 6,111 (32) 1,312 Fund Balances(Deficits)at Beginning of Year,as Previously Reported 28,534 3,1160 15,712 2,409 8,657 16,138 8,283 Adjustments to beginning fund balance _--- -- -- -_ _- Fund Balances(Deficits)at Beginning of Year,as Restated 28,534 3,160 15,712 2,409 8,657 16,138 8,283 772 Residual equity transfer in Residual equity transfer out (3,412) -. -- --- Fund Balances at End of Year $ 28,781 3,37; 11,594 3,087 9,768 16,106 :0,367 58 CQ:-ts& Recordert/ Other Cminai Clerk Special i-I-nd Fvusing Chile,, Totals justce Moderr.iZatior. Revenue Developmert RDA Authority* Development 1998 1997 227 11,182 69,026 75,146 97 5,973 7,71,8 6,846 2,1162 8 i 3,524 1,76. 24 2,511 360 lio 2,779 22 8,675 7,502 7,055 5 5 45 48,502 5,870 91,270 97,084 22 1,486 178 4,649 22,938 23,091 14 13 566 671 320 6 -1660 4,778 9,276 1,486 3,592 11,659 1,337 51,6CI 5,898 207,81, 217,7008 .,841 64 1,935 1,996 14,785 1,209 326 8,714 98,653 122,294 9,6526 9,756 76 2,078 47,786 5,447 55,387 54,082 111,629 i,929 26,106 23,300 484 1,050 1,375 917 "585 80 1,665 1,352 3,298 3,298 3,088 16,626 1,209 2,051 0,043 2,158 51,084 5,447 210,162 229,141 (7,350) 277 1,541 1,,616 (821) 517 45'1 (2,351) (11,433) 6,878 624 8,464 211,335 I ,1,215) (43) 17 7) (249) 1162) (2,947) (4,522) 1,185 1,257 623 960 5.256 (43; (in 375 (IC 7,662 18,070 ,439 1-094) 234 1,541 1 (446) 517 289 5,311 6,637 1,753 2,921 6,725 2,869 1,510 4,907 41 103,619 44,188 1,7453 2,921, 6,725 2,869 1,1159 4,9x7 41 103,268 94,188 � 772 2,794 (3,41-2) 669 3,1,55 8,266 4,308 7113 1,414 330 105,939 103,619 Housing Authority ftwdepottled as ofMarch 31,1998. 59 COUNTY OF CONTRA COSTA ROAD SPECIAL REVENUE FUNDS STATEMENT OF REVENUES,ExPENDITURES AND CHANGES IN FU'N'D BALANCE-BL DGET A-N,-D ACTUAL YEAR ENDED JUNE 30,1998 (With Comparative totals for the Yew,Ended Jane 30,!93711 (in Thousands) 1997-98 Variance- Favorabie 1996-97 Budget Actual (Unfavorable) _Actual Revenues: Use of money and property 940 1,176 236 1,094 hitergove entx1 22,019 18,838 (3,181) 19,255 Charges for services 5,322 1,689 (3,633) 1,453 Other revenue 883 i,16I -- 278 888 Total Revenues 29,:64 22,864 (6,300) 22,690 Expenditures: Public Ways and Facilities Services and supplies 49,178 21,116 28,062 18,011 Other charges 2,708 921 1,787 111 Fixed assets 1,008 682 _ 326 --x,140 Total Public Ways and Facilities 52,894 22,719 30,1_75 19,262 Total Expenditures 52,894 22,719 30,175 _ 19,252 Revenues Over(Under)Expenditures (23,730) 145 23,875 3,428 Other Financing Sources: Operating transfers in 102 102 102 Revenues and Other Financing Sources Over(Under)Expenditures (23,628) 247 23,875 3,530 Fund Balance at Beginning of Year 28,534 28,534 __ 25,004 Fund Balance at End of Year $ 4,906 28,781 23,875 28,534 60 COUNTY OF CONTRA COSTA LIBRARY SPECIAL RFVFNi33F+ FUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BLDGET AND ACTUAL YEAR ENa3ED RU tE 30,1998 (;'diff,Co npzrat ve'r oWs f'or 1.he Yea Ended June 30,',957) (t n Thousands) 1997-98 Variance- Favorable 1996-97 Budget Actual (vnfavorab"' Actual Revenues: "axes $ 9,222 9,065 (157) 9,038 Licenses,permits arta franchise fees 7 7 32 Use of money and property 32 35 3 38 1tergovernmental 1,749 1,875 126 ,532 Charges for services 482 554 82 571 O herrev€ e 502 617 15 610 Total Revenues 12,087 12,153 76 11,921 Expenditures: General Government Fixed assets 738 _ 34 _ 704 � -- 25 Education Salaries and benefits 7,322 7,174 148 6,719 Services a-id supplies 5,133 4,258 915 4,010 Other charges 8 8 37 Fixed assets 182 82 100 420 Total Education 12,695 11,532 1,:63 11,1186 Total Expenditures 13,433 11,566 1,857 11,211 Revenues Over(Under)Expenditures (1,346) 597 1,443 71,0 Other Financing Sources(Uses): Operating tr fers in 14 14 8 Operating transfers out (400) (400), (354) Total Other Financing Sources(Uses) (385) (38 6)- `346) Revenues Over(Under)Expenditures and Other Financing Sources(Uses) (1,732) 211 1,943 364 Fund Balance at Beginning of Year 3,160 3,160 2,795 Fund Balance at End of Year $ ?,428 3,371 1,943 3,150 61 COUNTY OF CONTRA COS'T'A FIRE PROTECTION SPECIAL REVENUE FIDS STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE_BUDGET AND ACTUAL YEAR ENDED UTNE 3'0,1998 (With Comparative Totals for the Year Ended June 30,1997) (In Thousands) 1997-98 Variance- b avorable 1996-97 Budget Actual (Unfavorable) Actual Revenues: 'Taxes $ 44,812 43,576 (1,236) 50,754 Licenses,permits and franchise fees 380 373 (7) 383 Us:of money and property 113 113 175 Intergovermenta: 797 1,784 987 2,041 Charges for services ,668 i 539 (129) 1,919 Other revenue 35 495 460 1,718 Total Revenues 47,692 47,880 1.88 56,990 Expenditures: Public Protection Salaries and benefits 42,65: 40,928 1,723 47,480 Services and supplies 7,670 4,987 2,683 7,254 Other charges 459 454 5 563 Fixed assets 3,762 1,654 2,108 3,123 Total Public Protection 54,542 48,023 6,5:9 58,420 Debt Service Principal _ 636 (636) 530 Total Expenditures 54,542 48,659 5,883 53,920 Revenues Over(Under)Expenditures (6,850) (779) 6,072 Other Financing Sources Operating transfers in 73 /3 Fund Balance at Beginning of Year 15,712 15,712 17,642 Residual Equity Transfer out (3,422) (3,412) Fund Balance at End of Year $ 8,862 11,594 2,732 15,712 62 COUTNTY OF CONTRA COSTA HEALTH AND SANITATION SPECIAL REVENUE FUNDS STATEMENT OF REVENTUES,EXPENDITURE'S AND CHANGES IN, FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED JUNE 30,1598 ('Wjt�j Co npamtjve Totals for the Y=Ended June 30,1997) 1997-98 Variance- Favorable 1996-97 Budget Actual (Unfavorable) Actua' Revenues* 'Faxes 4,337 4,337 4,393 Fines,forfeitures and penalties 772 995 123 792 Use of money and property 56 70 14 78 Inter go v ermr.er ta 1 2,988 2,988 2,956 Charges for Services '-,223 1,683 460 1,631 Total Revenues 9,376 9,973 597 9,850 Expenditures: Health and Sanitation Salaries and benefits 169 168 i 177 Services and supplies 111,171 9,071 2,100 9,28' Offier charges 279 270 9 249 Fixed assets 499 117 382 49 Total Health and Sanitation 12,118 9,626 2,492 9,756 Debt Service Principal 6 (6) Total Expenditures 12,1,8 9,632 2,486 9,756 Other Financing Sources: Capital:easefinancing 337 337 Revenues Over(Under)Expenditures (2,405) 678 (1,889) 94 Fund Balance at Beginning of Year 2,409 2,409 2,315 Fund Balance at End of Year 4 3,087 3,083 2,409 03 COUNTY OF CONTRA COSTA SERVICE AREAS SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED JUNE 30,1995 (With Comparative Totals for tl:e Year Er_ded dune 30,1997) (InThousands) 1997-98 Variance- Favorable 1996-97 Budget Actual (Unfavorable) -- Actual Revenues: :'axes $ 2,276 2,236 (40) 2.,215 Licenses,perr_uts and franchise fees 5 16 11 15 Use of-money and property 246 355 109 283 Intergovernmental 1,114 1,582 468 1,596 Charges for services 1,130 2,434 2,304 2,517 Other revenue 21 25 —-- 4 — 5 Total Revenues 4,792 6,648 1,856 6,628 Expenditures: Public Protection Services and supplies 6,037 2,906 3,131 3,236 Other charges 75 66 9 ;13 Fixed assets 707 517 190 75 Reserves 136 136 -- Total Public Protection 6,955 3,489 3,466 3,424 Education Services and supplies 74 64 10 87 Lather charges 50 33 17 33 Total Education 124 97 27 220 Public Ways and Facilities Salaries and benefits 1 1 1 Services and supplies 1,139 641 498 794 Other charges 992 629 373 1,379 Fixed assets 465 198 267 277 Reserves Total Public Ways and Facilities 2,598 1,458 1,140 2,151 (continued) 64 COL NTY OF CONTRA COST A SERVICE AREAS SPECL4,L REVENTUE FUNDS STATEMENT OF REVENUES, EXPENNUITURES AND CHAINNGES INK FUND BAL4,NCE-BUDGET AND ACTUAL YEAR ENDFDTLNE 30,1998 ('Witbi Comparative Totals for the Year Endedaurae 30,1997',. (Its Thoumuh) 1997-98 Variance- F avorable Favorable '996-97 Budget Actual (Unfavorable) Actual. Recreation and Culture Sai&-ies and benents Services and supplies 236 203 33 -",3 Other charges 66 65 1 8 Fixed assets 1,754 216 1,538 928 Total Recreation and Culture 2,057 484 1,573 1,050 Debt Service P ri u c i pa 1 9 (9) -- Total Expenditures 11,734 5,537 6,197 6,745 Revenues Over(Under)Expenditures (6,942) I'll, 9,053 (]17) Fund Balance at Beginning of Year 8,657 8,657 8,774 Fund Balance at End of Year $ 1,715 9,768 8,053 8,657 (concluded) 65 COUNTY OF CONTRA COSTA FLOOD CONTROL SPECIAL,REVEN11DIIF FUNDS STATEMENT OF REVENUES,EXPENDITURES AND CIL4, GES IN FUND BALANCE-BLDGET AND ACTUAL. YEAR ENDED JUNE 30,1998 (Will Comparative Totals for'he Year Ended June 30,199 7) (in Tlaoussnds) 1997_1998 Variance- Fevorable 1996-97 Budget Actual (Unfavorable) Actual Revenues- Taxes 3,610 3,608 (2) 3,558 Licenses,permits and franchise fees 751 1,252 501 1,001 Use of money and.property 104 768 664 289 hatergovernmenta 1,136 (21) (:,157) 574 Charges for services 8A57 8,425 (32) 8,647 tuber revenue 1,282 .538 (744) 276 Total Revenues 15,343 14,570 (770) :4,345 Expenditures: Public Protection Salaries and benefits 2 1 1 2 Services and supplies 17,909 13,320 4,589 112,356 Other charges 3,685 1,463 2,222 531 Fixed ixed assets 70 70 8 Reserves '62 162 Total Public protection 21,828 14,784 7,044 :2,907 Debt Service Principal 666 724 (58) 357 Total Expenditures 22,494 15,508 6,986 13,264 Revenues Over(Under)Expenditures (7,154) (938) 6,216 1,081. Cather Financing Sources(Uses): Operating transfers it 3038 308 200 Operating transfers out (587) (587) (759) Advances from other funds 1,185 1,185 1,257 Total Other Financing Sources(Uses) 906 906 698 Revenues Over(Under)Expenditures and Other Financing Sources(Uses) (6,248) (32) 6,216 1,779 Fund Balance at Beginning of Year 16,138 16,138 14,359 Fund Balance at End of Year $ 9,890 16,106 6,216 16,138 66 COUNT Y OF CONTRA COSTA LAW ENFORCEMENT SPECIAL REVENUE FUNDS STATEMENT OF REVENUES,EXPENDITURES AND CHkNGES JIN FUND BALANCE-BUDGET ANI)ACTUAL YEAR ENDED KNE 3-0,1998 (Wj&Com we ow s for the Year Ended.Tune 33,1997) (In TINY'.1sands) 1997-98 Variance- Favorab-'e 1996-97 Budget Acvm! (Unt-avorable) Act-uall Revenues: Taxes 4,411 4,795 384 3,816 Fines,forfeitures and penalties 410 458 48 431 Use of money and prope,-y 82 352 270 304 hitergove-mmental 2,73-1 2,742 11 2,894 Charges for services 226 269 43 125 Other revenue 249 248 (") 693 Total Revenues M09 9,864 755 8,263 Expenditures: Public Protection Salaries and benefits 1,443 1,245 198 755 Services and supplies 8,626 4,147 4,479 3,682 Other charges 2,4'3 2,182 231 1,935 Fixed assets 585 349 236 132 Total Public Protection 13,067 7,923 5,144 6,544 Debt Service Principal 60 Total Expenditures 13,067 7,923 5,144 6,564 Revenues Over(Under)Expenditures (4,958) 941 5,899 1,699 Other Financing Sources(Uses): Operating transfers in 676 465 (2;1) Operathqg transfers out (94) 194) (1,729) Total Other Financing Sources(Uses) 582 371 (1,729) Revenues Over(Under)Expenditures and Other Financing Sources(Uses) (4,376) 1,312 5,688 (30) Fund Balance at Beginning of Year 8,283 8,283 5,519 lResidual eTaity transfer in 772 772 2,794 Fund Balance at End of Year 3,907 10,367 6,460 8,283 67 COUNTY O:CONTRA COSTA COURTS AND CRIMINAL JUSTICE SPECIAL REVENUE FUNDS STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED JUNE 30,1998 (With Comparative Totals for the Year Ended Jane 30,1937) jr.Thousands) 19911-98 Variance- avorable 1996-97 Budget Actual (Unfavorable)- Actual Revenues: Fines,forfeitures and penalties $ 1;925 2,162 237 2,025 Use of troney and property 24 24 30 Intergovernmental 15,814 7,055 (8,759) 11,89b Charges for service 22 22 24 Quer revenue 5,180 13 _(5,167) 30 Total Revenues 22,9 i 9 9,276 (13,643) 14,005 Expenditures: General Government Services and suppHes 2,239 1,841 398 1,806 ixed assets 74 -----74 ---- Total General Government 2,313 1,841 472 1,806 Public Protection Salaries and benefits 14,026 18,551 475 18,433 Services and supplies 14,267 14,179 88 12,196 Other charges (5,379) (18,164) 12,785 143 Fixed assets 645 318 327 107 Exper?ditize transfers (99) 99 (1711, Total Public Protection 28,559 14,785 -13,774 30,708 Total Expenditures 30,872 16,626 14,246 32,514 Revenues Quer(Under)Expenditures (7,953) (7,350) 603 (18,509) Other Financing Sources(Uses): Operating transfers in 6,878 6,878 21,125 Operating transfers out (1,235) (1,235) 01,146) Capital lease financing 623 623 - Total Other Financing Sources 6,266 6,266 19,879 Revenues Over(Under)Expenditures and Other Financing Sources(Uses) (1,687) (1,084) 603 .,371 Fund Balance at Beginning of Year 1,753 1,753 383 Fund Balance at End of Year $ 66 669 603 1,753 68 COI.NTY OF CONTRA COSTA RECORDERICLERK MODERNIZATION SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPLNIXTURES AND CTWN'GES IN- FUND BALANCE-RL,' ET A.NMD ACTUAL YEAR ENDED R JNTE 30,1998 (-,,Vith Comparative iotals for the Year Ended Jam 30,'997) (In,rhmsands) 1997-98 Variance- Favorable 1996-97 Budget Actual (Unfavorable) Actaal Revenues: Charges for services S 1,228 1.,486 258 1,167 Other revenue 58 (58) Total Revenues 1,286 1,486 200 1,167 Expenditures: Public Protection Salaries and benefits 417 299 118 300 Services and supplies 1,182 531 651 66' Fixed assets 2,596 379 2,217 1,304 Total Public Protection 4,195 1,209 2,986 2,265 Total Expenditures 4,195 1,209 2,986 2,265 Revenues Over(Under)Expenditures (2,909) 277 3,186 Other Financing Uses- Operating transfers out (43) (43) (20) Revenues Over(Under)Expenditures and Other Financing Uses (2,9521 234 3,186 (1,118) Fund Balance at Beginning of Year 2,921 2,921 4,039 Fund Balance at End of Year (31) 3,155 3,186 2,9211 69 COUNTY OF CONTRA COSTA OTHER SPECIAL REVENUE FUNDS STATEMENT OF REVENWES,EXPENDITURES AND CHANGES I FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED RJNE 30,1998 (VJ:h Comparative Totals for tie Year Ended June 30,1997) (In:'housands) 1997-98 Variance- Favorable 1996-97 Budget Actual (Unfavarable) Actual Revenues: Taxes 226 227 1 227 Licenses,per-nits and franchises 89 97 8 99 Fines,forfeitures and penalties 5 8 3 13 Use of money and property 1,625 2,511 886 2,080 lntergovern..ental 3 5 2 5 Charges for services 158 178 20 165 Other revenge 566 566 — 1 Total Revenues 2,106 3,592 1_,486 2,590 Expenditures: General Government Services and supplies 370 64 306 165 Other charges --- Total General Government 371 64 307 165 Public Protection Services and supplies 1,442 326 1,116 317 Other charges — —_---- Total Public Protection 1,442 326 1,116 317 Public Assistance Services and supplies 2,577 76 2,501 76 Debt Service interest 1,585 1,585 _ _ 1,352 Total Expenditures 5,975 — 2,051 3,924 1,910 Revenges Over(Under)Expenditures (3,869) 1,541 5,410 680 Fund Balance at Beginning of Year 6,725 6,725 6,045 Fund Balance at End of Year 8 2,856 8,266 5,410 6,725 70 COUNTY OF CONTRA COSTA lAIND DEVELOPMENT SPECIAL,REVENUE FUND S'TA'TEMENT OF REVENUES,EXPENDITURES AND CHANGES II FUND BALANCE s BUDGET AND ACTUAL, YEAR ENDED JT NTE 30,199ti (With Co up&;ative Totals for the Year Ended June 3i,I997) (la Tho:lswids} 1997-98 Variance- Favorable 1996-97 Budget Actual (Unfavorable) Actual Revenues: Licenses,permits and franchise fees 4,985 5,973 988 5,315 Fines,for-feitures and penalties 1 1 Use of money and property 30 364 334 315 Intergovernmental 5 5 Charges for services 5,282 4,549 (633) 4,870 ocher revenue 248 671 423 94 Total Revenues 10,545 11,659 1,114 10,595 Expenditures: Public Protection Salaries and benefits 3,209 2,977 232 2,643 Services and supplies 7,410 4,902 2.,5038 5,069 tauter charges 405 372 33 Fixed asses 184 23 161 211 Expendit-a e transf rs (160) (.bC) (17I) Total Public Protection 11,048 8,114 2,934 7,749 Public'mays and Facilities Services and supplies 2,349 2,314 35 2,391 Oter charges .0 10 Expenditure transfers (394) (395) 1 (534) Total Public Ways and Facilities 1,465 1,929 36 1,887 Total Expenditures 13,013 10,043 2,970 9,536 Revenues Over(Ender)Expenditures (2,468) 1,616 4,084 959 Other Financing Uses- Operating transfers out (177) (177) (174) Total Cather Financing Uses (177) (177) ('74) Revenues Over(Under)Expenditures and Other Financing Uses (2,645) 1,439 4,084 785 Fund Balance at Beginning of Year 2,859 2,859 2,084 Fund Balance at End of Year 224 4,308 4,084 2,859 71 COUNTY OF CONTRA COSTA REDEVELOPMENT AGENCY SPECIAL REVENUE FUNDS STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED UNE 30,1998 (Wash Comparative Totais for the Year Ended Ame 30,i997) (In Thousands) 1997-98 Variance- Favorable 1996-97 Budget Actual (Unfavorable) Actual Revenues: Faxes $ 1102 1182 180 1,145 Use of money and property 47 110 63 92 Intergovernmental 1,020 45 (975) Other revenue 2067 _ _ (2067) Total Revenues 4,636 1,337 (3,299) 1,237 Expenditures: Public Assistance Services and supplies 2,865 1,114 1,751 716 Other charges 90i 514 387 17 Decline III value of land held for resale 450 (450) Total Public Assistance 3,766 2,078 1,689 733 Debt Service tr 80 (80) 1?Ite2'eS. — — ------ Total Expenditures 3,766 2,158 1,608 733 Revenues Over(Linder)Expenditures 870 (821) ( ,691} 504 Other Financing Sources(Lases): Operating transfers Ln 624 624 Operating transfers out _ (249) (249) - _ (162) Total Other Financing Sources(Uses) 375 375 — — (162) Revenues Over(tinder)Expenditures and Other Financing Sources(Uses) 1,245 (446) (1,691) 342 Fund Balance at Beginning of Year,as Previously Reported 1,510 1,510 1,168 Adjustments to beginning fund balance _ (351} (351) - Fund Balance at Beginning of Year,as Restated 1,Si0 1,159 (351) 1,168 Fund Balance at End of Year S 2,755 713 (2,042) 1,510 72 COUt 7 Ty OF CONTRA COSTA HOUSLNG AUTHORITY SPECIAL REVENUE FUND STAM-ME 'T OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED MARCH 31,1998 (Wih Comparative Totals for he Year Ended March 31,1997) (In Thousands.) 1997-98 Variance- avoratale 1996-97 Budget .Actual (U:rfavorable; Actual Revenues; Use of money and property 8 2,843 2,779 (54) 2,725 intergovernmental 53,258 48;502 (4,755) 48,753 other revenue 279 320 41 329 Total Revenues 56,380 51,60I (4,779) 51,807 Expenditures: Public Assistance Other charges 52,658 47,786 4,882 47,970 Capital Outlay 3,419 3,298 121 3,088 Total Expenditures 56,087 51,084 5,003 51,058 Revenues Over(Under)Expenditures 293 517 224 749 Fund Balance at Beginning of Year 4,907 4,907 4,158 Fund Balance at End of Year S 5,200 5,424 224 4,907 73 COUNTY OF CONTRA COSTA CHILD DEVELOPMENT SPECIAL REVET°UE FUM) STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED JFJNE 30,1998 "With Comparetive Totals for the Year Ended June 30,1997) (In Thousands) 1997-99 Variance- l+avorable 1996-97 Budget Actual (Unfavorable) Actual Revenues: Use of coney and property $ 9 22 13 2 lntergovermental 5,922 5,873 (52) 5,482 Charges for services 2 Other revenue ------ -- -6-- -- --- 6 -- 134 Total Revenues 5,931 5,898 (33) 5,620 Expenditures: Public Assistance Salaries and benefits 3,508 3,459 49 3,328 Services and supplies 1,548 1,320 228 1,975 Nixed assets 744 668 - 76 Total Public Assistance 5,800 5,447 353 5,303 Total Expenditures 5,800 — 5,447 353 -- 5,303 Revenues Over(Under)Expenditures i 31 451 320 3 7 Other Financing Uses: Operating transfers out (162) (l 62) -- {178) Total Other Financing Uses (162) (162) -- -—- (178) Revenues Over Expenditures and Other Financing Source(Uses) (31) 289 320 139 Fund Balance(Deficit)at Beginning of Year 41 41 Fund Balance at End of Year 10 330 320 41 74 DEBT SERVICE FUNDS SANITATION BONDS To accumulate monies for payment of sanitation'-,ends. Financing is provided by specific property tax levies and user charges. RECREATION AND PARK BONDS To accumulate monies for payment of recreation and park bonds. Financing is provided by specific property tax levies. STORM DRAINAGE BONDS To accumulate monies for payment of storm drainage bonds. Financing is provided by specific property tax levies. FINANCING AGENCIES To accumulate resources for payment of general long-term. debt incurred for the various -financing activities of The Contra Costa County Public Facilities Corporation and the County of Contra Costa Public Financing Authority. REDEVELOPMENT AGENCY(RDA) To accumulate resources for payment of general long-term debt incurred for the purchase of real property within the area of the Redevelopment Agency. PENSION BOND To accumulate monies for payment of taxable pension obligation bonds. These bonds were issued to reduce or extinguish the County's Unfunded Actuarial Accrued Liability(UAAL). HOUSING AUTHORITY To accumulate monies for payment of Housing Authority debt, Financing is provided by intergovernmental revenues. ASSESSMENT DISTRICTS This Fund was established to account for the accumulation of monies for payment of Assessment District debt issued to fund Assessment District capital improvement projects. 75 COUNTY OF CONTRA COSTA DEBT SERVICE FUNDS COMBINING BALANCE SHEET P-NI F,30, 1998 (Wi&.Co¢niparative Totals€or Sine 30,4997) (in'I'9t(Yassxtds) Recreation Storm Sanitation and Park Drainage Financing Bonds Bonds Bonds Agencies Assets: C mh and investments 22,474 Accounts receivable i 3 75 Prepaid iters at.d;)eposits 1,873 Due from other farads Total Assets3 Z4,4G2 Liabilities and Fund Equity Liabilities: Accounts payable 19 Due to other funds I 27 Defer-ed credits Total Liabilities i 27 18 Fund Equity: Fund Balance Reserved: Prepaid Expense and Deposits 1,873 l3ebt service (24) 22,531 Total Fund Balance Reserved (24) 24.404 Total Liabilities and Fund Equity $ 3 24,422 76 Pension Housing assessment Totals RDA fiord Authority* Districts 1998 1997 3,634 323 4,401 30,832 17,762 43 2,439 12 2,573 212.08 1,873 52 52 3,577 2,439 323 4,455 335,330 19,970 806 98 922 1,187 1,228 1,256 2,062 3 806 1,228 98 2,178 3,252 1,873 2,871 1,211 323 4,367 31,279 16,718 2,871 1,211 323 4,367 33,152 16,718 3,677 2,439 323 4,465 35,330 19,970 Housing Authority Ruid reported as of March 31, 1998. 77 ^.C2ITNITY JM CONTRA COSTA DE BT SERVICE FUNDS CO BLNING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES LN- FUND BAL�LNCES YEAR ENDED RJNE 30,1998 'Wi=h;airparative'r(Aals,or the Year Ended June 3G,1947) Recreation Star Sanitation. and,Park 'rrainage y i na tciop BOrraAcS Bonds Agencies Revenues: Taxes $ 128 454 7 Use of rey and pro;e-y 1.6,960 hn'ergovernmer',. 1 Other revenue Total Revenges 128 465 7 6O Expenditurm Debt Service Principal 126 370 5 11,376 Interest 7 57 2 8,861 Capital outlay 2 1,416 Total Expenditures 128 529 7 2:;647 Excess(Deficiency)of Revenues Over(Under)Expenditures (64) (4,687) Other Financing Sources(Uses): Operating transfers in 674 Proceeds from refunding bonds 62,?28 Paymert to refunded lord escrow agent (42,119) Total father Financing Sources(Uses) 20,683 Excess(Deficiency)of revenues and Other Financing Sources Over(Under) Expenditures and Other Financing Uses (64), 15,996 Fund Balances at Beginning of Year, as Previously Reported 46 8,408 Adjustment to hegirming fund balance Fund Balances at Beginning of Year, as Restated 40 8,408 Residtml T rans`ers Out Fund Balances at End of Year (24) 24,404 78 Totals pe nnsiol4 Housinb AssessLIieW, RDA Bond Authority* ,'districts 1998 2997 .,857 3,618 6,064 7,100 191 1,140 335 18,625 14,552 4019 420 423 2,682 2,048 1,140 409 3,953 25,113 24,656 390 6,715 321 2,760 22,051 15,282 1,932 21,7(14 82 2,002 34,747 33,150 1 1 74 1,495 902 2,323 28,420 403 4,836 58,293 49,334 (275) (27,280) 6 (883) (33,183) (24,678) 2,528 28,291 31,493 26,756 4,785 66,913 (4,138) (46,257) 2,528 28,291 547 52,149 26,756 2,253 .,311 6 {236) 18,966 2;078 618 230 317 7,135 16,718 14,956 (316) 618 2003 317 7,135 16,718 14,640 (2,532) (2,532) 2,871 1,211 323 4,367 33,152 16,718 * Housu:8 Auttiorky find mpor+:d as of MaroB 31,1998. 79 COUNTY OF CONTRA COST. SANITATION BONDS DEBT SERVICE FU NDS STATEMENT T:3I+ REVENN#TES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED.-NE 30,1998 (With Comparative Totals far She Year Ended jime 30, i 997) (Ir,T�cusands) i5�7-y8 Variance- Favcrabi: :996-97 Budget Actual ( rfavorable; Actual Revenues: $ 131 128 (3's 13O Taxes — ----— _ Expenditures: Debt Service: Principal. 120 120 11 Interest 9 7 2 14 Capital outlay 2 _ I -- _I_- -- Total Expenditures 131 _ 128 — 3 --—130 Revenues Over(Under)Expenditures Fund Balance at Beginning of Year Fund Balance at End of Year 80 COL INI T Y OF CONTRA COSTA RECREATION AND PARK BONDS DEBT SERVICE FUNDS STATEMENT OF REVENUES, EXPENDITURES ANIS CHANGES IN FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED JUNE 30,1998 (Wif-i Comparative Totals for the Year Ended June 30,1997) (Zn Thousands) 1997-98 Variance- Favorable 1996-97 Budget Actual (Unfavorable) Actual Revenues: Tars S 540 454 (86) 550 Intergovernmeltal :l 11 13 Total Revenues 540 455 (75; 553 Expenditures- Debt Service: Principal 37(0 370 355 interest l 57 157 171 Capital€ utlay 53 2 51 2 Total Expenditures 580 529 51 528 Revenues Over(Under)Expenditures (40) (64) (24) 35 Fund Balance at Beginning of Year 40 40 5 Fund Balance(Deficit)at End of Year $ (24) (24) 40 81 COUNTY OF CONTI RA COSTA STORM DE.ALN AGE BONDS DEBT SERVICE FUNDS STATEMENT OF REVENUES, EXprN"I3jn-RES AND C A_'N-GES LN FUND BALANCE-BLDGET AND ACTUAL YEAR ENDED^J?dE 30,;998 (With Co tpara.ive Totals fcr+h.-Year Ended,cne 30,'997) (L.T'housands) 1997 -98 Variance- avorable 996-97 Badge, Actual (Unfavorable) Actu.al Revenues. Taxes $ 7 7 7 Expenditures: Debt Service: FriMi:a= 5 5 hnerest 2 2 2 Total Expenditures 7 7 Revenues Over(Under)Expenditures Fund Balances at Beginning of Year _ --- —.---- Fuad.Balances at End of Year 82 COUNTY OF CONTRA COSTA DEVELOPMENT AGENCY DEBT SERVICE FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN -D BALANCE d B GET ANTI ACTUAL YEAR ENLDF D sJtiF 30,1998 (With Comparativv Totals for rhe Year Ended,ure 30,1997) (an Thousands) 1997-98 Variance- Favorable 1996-97 Budget Actual (Unfavorable) Actual Revenues: :axes 2,057 1,857 (200} 1,896 Use of money and property 191 191 160 Total Revenues 2,057 2,048 (9; 2,056 Expenditures: Debt Service: Principal 390 394 330 hiterest 2,496 1,932 564 1,980 Capital outlay 1 1 Fatal Expenditures 2,887 2,323 554 2,311 Revenues Over(Under)Expenditures (830) 1,275) 555 (255; Other Financing Sources: Operating transfers in 140 2,528 2,388 355 Revenues and Other Financing Sources Over(Under)Expenditures (690) 2,253 2,943 101 Fund.Balance at Beginning of Year 618 618 517 Fuad Balance at End of Year (72) 2,871 2,943 618 83 COUNTY OF CON TR-A COSTA PENSION BOND DEBT SERVICE FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED RNE 3L',1998 (`3 hh Comparative Totals for the Year Ended Jake 30,19971/ (In Thousands) 1997-98 Variance Favorable 1996-97 Budget Actual (Unfavorable) Actual Revenues: Use of money and property $ 1,053 1,140 77 _ 1,064 Expenditures: Debt Service: principal 6,718 5,715 3 4,920 interest 21,704 21,704 21,950 Capital outlay ---84 ---1 — -- 79 ---—4 Total Expenditures 28,502 28,420 82 26,884 Revenues Over(Under)Expenditures (27,439) (27,280) 159 125,820) Other Financing Sources: r 27,239 28,291 1,052 25,726 ..3perati:ng transfers in — —-- Revenues and Other Financing Sources Over(Under)Expenditures (200) 1,011 1,211 (94) Fund Balance(Deficit)at Beginning of Year 200 200 _— 294 Fund Balance at End of Year $ 1,211 1,211 200 84 COUNTY OF CONTRA COSTA HOUSING AUTHORITY DEBT SERVICE FUND STATEVaNT OF REVE NUES, EXPENDITURES AND CHANGES IN FUND BALANCE®BL53GET AlD ACTUAL YEAR ENDED MARCH 31,1998 (With Comparative Toltdis for the Year Ended March 31,1997) (In Thousands) 1997-98 variance- Fa orable Favorable 996-97 Budget Act-tial (Unfavorable) Actual Revenues: Use of m. oney and property Intergove.mm.ental 409 Y 409 410 Total Revenues 410 409 (1) 4-.1 Expenditures: Debt Service Principal 321 321 308 Interest 82 82 95 Total Expenditures 403 403 4103 Revenues Over(Under)Expenditures 7 6 (1) 8 Fund Balances at Beginning of Year 317 317 309 Fund Balance at End of Year S 324 323 (1) 317 85 r g _ � ' a � 1 � r �l � `0UT CAPITAL PROHCTS FUNDS REDEVELOPMENT AGENCY (RDA) The Redevelopment Agency was formed for the acquisition of real property and construction of improvements thereon in the County's unincorporated areas for the purpose of removing or preventing blight. WEST COUNTY JAIL This Fund seas established to account for construction of a 550 bed jail in the City of Richmond and a Women's protect Building. Construction has been substantially completed as of June?t3, 1.997. ASSESSMENT DISTRICTS This Fund was established to account for all the capital improvement projects constructed using Assessment District funds. 87 COUNTY OF CONTRA COSTA CAPITAL PROJECTS FUNDS COMBINING BALANCE SHEET JUNE 30,1995 (Wi*h Comparative Totals for June 30,1997) (In Thousand.) Redevelopment West County Assessment aotais Agency Jail Districts 11998 1997 Assets: - -- Cash and investments $ 19,697 309 3,298 23,304 22,866 Accounts receivable and accrued revenue 35 2 37 45 Dae from other ffi:Jr ds 4.4 2 41,6 472 Land held for resale 1,849 11,849 Total Assets $ 21,995 311 3,300 25,606 23,383 Liabilities and Fund Equity Liabilities: Accounts payaLle and accrued liabilities $ 59 79 1 139 1711 Due to other fiends 1,127 53 1,18ts 577 Advances from other funds 230 230 Fatal Liabilities --,416 79 54 1,549 748 Fund Equity: Fund Balance_Reserved. Reserved for: Encumbrances 79 79 473 Redevelopment projects - - - 2,223 Total Fund Balance-deserved 79 79 2,696 Fund Balance-Unreserved: Designated for f cure projects 18,651 2,550 21,201 19,0'38 Uidesignated 1,849 232 696 2,777 901 Taal Fund Balance-Unreserved 20,500 232 3,246 23,978 19,939 Total Fund Balance 20,579 232 3,246 24,057 22,635 Total Liabilities and Fund Equity $ 21,995 311 3,300 25,606 23,383 88 ................................... .._..........................._.........................._....... .... ......... ....... ......... ....__. ..... ........ ......... .......... . ....... ......... ........ ........ ......... ......... ........................................._.. . ....... ......... ........... .... ............................ . ...... _.......................................... ._._.... __ COUNTY OF CONTRA COS TA CAPITAL PROJECTS FUNDS (;OMBINUNG STATEMT E 7T OF REVENUES, EXPENDITURES AND CiA"�GES IN FUNDBAI.A—NTCES YEAR ENDED JUNE 30,1998 (With Comparative Tota:s for the Year Ended=e 30,3 997) (hi 7.wasw.ds) Redevelopment West County Assessment Totals Agency wail Districts 1998 1997 Revenues: 'faxes 2,871 2,871 2,685 Use of money and property 1,342 12 54 1,408 1,341 intergover.suental 1,135 1,135 Charges for services 244 fatherrevenue 101 101 1 Total Revenues 5,449 12 54 5,515 4,231 Expenditures: Debt Service: Principal 150 160 160 Interest 2 2 Capital outlay 3,541 21 3,562 3,184 Total Expenditures 3,703 21 3,724 3,344 Excess(Deficiency)of Revenues Over(Under)Expenditures 1,746 12 33 1,79'1 887 Other Financing Sources(Uses): Operating transfers out (2,3123) (2,903) (143) Advaa3ces frog otter funds 2 2 84 Total Other Financing Sources(Uses) (2,4011) (2,901) (109) Excess(Def eieney)of Revenues and Other Financing Sources Over(Under) Expenditures and Other Fina ting Uses (1,155) 12 33 (1,113) 778 Fund Balances at Beginning of Year, as Previously Reported 21,734 220 681 22,635 22,152 Adjustment to beginning fund balance (295, Fund Balances at Beginning of Year, as Restated 21,734 220 681 22,635 21,857 Residual equity transfer in 2,532 2,532 Fund Balances at End of Year $ 20,579 232 3,246 24,057 22,635 89 COUNTY OF CONTRA COSTA REDEVELOPMENT AGENCY CAPITAL PROJECTS FEND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL YEAR ENDED JUNE 30,1958 (`edit^.comparative Totals for tllc Year Ended Jun;30,1997) (Zn Thousands) 1997 -98 Variance- Favorable 1996 - 97 Budget Actual (Unfavorable) - Actual Revenues: ;'axes $ 2,787 2,871 84 2,685 Use of money and property 530 1,342 812 1•,,297 ':nt€~governmental 1,313 1,135 (178) Charges for services 155 (15 5) 130 Other revenue _ 14,703 101 —(14,602) — 1 Total Revenues 19,488 5,449 (14,039) 4,113 Expenditures: Debt Service; Princi^a1 !6C !60 160 interest — 2- — — (z, --- Capital Outlay: Salaries and benefits l0 6 4 7 18,427 2,769 15,658 2,329 Services and supplies Other charges 1,360 766 594 801 Fixed assets 3,180 -- _ 3,180 5 Total Expenditures 23,137 3,703 19,434 3,302 Revenues Over(tinder)Expenditures (3,649) 1,746 5,395 811 Other Financing Sources(Uses): Operating transfers out (2,903) (2,903) 84 (1 Advances fro:? other funds 2- ---- — -4 Total Other Financing Sources(Uses) (2,903) (2,901) _ 2 (109) Revenues and Other Sources Over(Ender) Expenditures and Other Financing(Uses) (6,552) (1,155) 5,397 702 Fund Balances at Beginning of Year 21,734 21,734 — 21,032 Fund Balance at End of Year $ (6,552) 20,579 27,131 _ 21,734 90 MONT Y OF CONTRA COSTA WEST COUNTY JAM. CAPI'T`AL, PROJECTS FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BAIAN'CE-BUDGET AND ACTUAL YEAR ENDED SUM 30,1998 (With Comparative Totals for the Year Ended June 30,#957) (La Ts+ousands) 1997- 1998 Variance- Favorable 1996-97 Budget Actual (U.-afavorable) Actual Revenues: Use of money and property 12 12 13 Total Revenues 12 12 13 Expenditures; Capital Outlay; Salaries aid bene is 94 94 Services and supplies 126 126 7 Total Expenditures 220 220 7 Revenues Over(Under)Expenditures (220) 12 232 6 Fuad Balances at Beginning of Year 220 220 214 Fund Balance at End of Year 232 232 220 91 e g ..,gib d;': •p 1i�0 '` y 'm � edmiS„`i�', s.., a►y ................................................._. _.._............. ......... ......... ......... ......... .......... ......_.. _.. _...----.... ......... ........_ ......_ ......... ................................................................... ............... _ ENTERPRISE FUNDS AIRPORT This Fund was established to provide for operations and maintenance of Buchanan Field aviation facilities and construction of Byron Airport. Revenues include receipts under rental and lease arrangements involving County airport facilities,and Mate and Federal aid. EMPLOYEE FITNESS CENTER This bund accounts for the operations of the fitness center in providing facilities and instruction to promote employee fitness. Financing is provided by user fees. COUNTY HOSPITAL This Fund was established to account for operations of the County hospital, outpatient clinics and other facilities .evolved in providing health services to County residents. Revenues are principally fees for patient services, payments from Federal and Mate programs such as Medicare, Medi-Cal and. Short-Doyle, realignment revenues and subsidies from the General Fund. HEALTH MALNITENANCE ORGANIZATION This Fuad accounts for operations of the County's prepaid health plan. Revenues are primarily capitation payments by Medicare and Medi-Cal, premiums by private citizens and realignment revenues. The bulk of medical services required by the plan are provided by the County Hospital Enterprise Fund at charge rates established by the Health Services Department. MAJOR RISK MEDICAL INSURANCE This Fund accounts for operations of the County's participation in the State's Major Risk Medical Insurance program. The Program is designed to provide health insurance to Californians who are unable to obtain coverage on the open market. The Contra Costa Health Plan acts as the fiscal intermediary for the State. The County is not at risk for the costs of services in the Program, which is funded through a combination of subscriber premiums and State funding frorn tobacco tax mories. Program activities are reported in this Enterprise Fund, REGENCY HILLS This Fuad was established, to account for the operations of the Regency Hills skilled nursing facility. Revenues are principally payments from Federal and State programs such as Medicare,Medi-Cal and Short-Boyle. 93 C4UNfY OF CONTRA COSTA ENTERPRISE FUNDS COMBINING BALANCE SHEET TUINTE 30, -1998 (Wit',Cc=aratz ve Tcta s for.tune 30, '997) (hi T housands) Employee Fitness County Airport Center Hospital Assets: Cash and investments 3,610 60,715 Accounts receivable and accrued revenue 815 4 28,227 Inventories 15 833 Due from other funds 634 2 18,415 Prepaid items and deposits 21 4 2,854 Fixed assets,net 30,717 37 113,463 Total Assets S 35,812 47 224,507 Liabilities and Fund Equity Liabilities: Accounts payable and accrued liabilities 258 2 13,083 Employee benefits payab'W44 4,680 Due to other funds 1,168 409 15,092 Capital lease obligations 7,141 208 Certificates of participation,net 128,177 Deferred revenue and credits 33,895 Notes payable 1,01.2 Other non-current liabilities Total Liabilities 9,623 411 195,135 Fund Equity: Contributed capital 26,930 775 Retained Earnings(Deficit): Reserved for bond repayment 22,535 Unreserved (741) (364) 6,062 Total Retained Earnings(Deficit) (741) (364) 28,597 Total Fund Equity(Deficit) 26,189 (364) 29,372 Total Liabilities and Fund Equity $ 35,812 47 224,507 94 ............................................... - ....................................................................................................................................................................._.......... _........ ......... ......... .................. .. .......................................... ..... ....................... .. ... ......... _............................................................................... __........ .. ........_._......... Heald_ Magor Maintenance Risk Medical Regency Tads Organization Insurance hills 1998 1997 14,152 180 139 78,/96 105,373 9,205 i 10 38,361 17,414 848 827 3,255 2 22,308 1.8,702 158 2 3,039 3,142 93 144,310 118,950 26,863 182 251 287,662 264,408 9,254 181 22,788 19,134 147 4,871 4,475 12,024 8 28,701 20,559 72 7,421 3,877 128,177 127,472 33,895 27,330 1,012 536 1,031 1,031 1,031 22,538 8 181 227,896 204,384 1,000 500 29,205 30,068 22,535 18,653 3,325 174 (430) 8,026 11,303 3,325 174 (430) 30,561 29,956 4,325 174 70 59,?66 60,024 26,863 182 251 287,662 264,408 95 COUNTY OF COIN' COSTA ENTERPRISE FUNDS COMBINING STATEMENT OF REVENUES,EXPENSES AND CHANGES LN RETAINED EARNINGS YEAR EINDED LNE 30, 1998 (With Comparative Totals f©r the Year Ended June 30, 199'7) (In Thousands) Employee Fitness County Airport Center Hospital Operating Revenues: — ---- Charges for services 2,274 101 178,446 Intergovernmental 5,710 Total Operating Revenues 2,274 101 184,156 Operating Expenses: Salaries and employee benefits 898 15 96x487 Semices and supplies 674 186 45,622 Other charges 251 13 6,902 Depreciation 1,108 _ 11 3,235 Total Operating Expenses 2,931 _225 - 152,246 Operating Income(Loss) (657) (124) 31,910 Nonoperating Revenues(Expenses): Interest income 19 Interest expense (67) Loss on disposal of fixed asset (12) Total Nonoperating Revenues(Expenses) (67) 19 (22) Income(Loss)Before Operating Transfers (724) (105) 31,898 Operating transfers in 4,981 Operating transfers out (55) (36,854) Net Income(Loss) (779) (105) �— 25 Add depreciation on contributed capital 902 27 Increase(Decrease)in – Retained Earnings 123 (105) 52 Retained Earnings(Deficit) at Beginning of the Year, as Previously Reported (864) (259) 28,545 Retained earnings adjustment Retained Earnings(Deficit)at Beginning of Year,as Restated (864) (259) 28,545 Retained Earnings(Deficit) at End of Year (741) (364) 28,597 96 Major Health Risk Maintenance Medical Regency 'Totals Organization Insurance Hills 1998 1997 66,777 103 1 241,702 197,779 41,420 17,130 22,708 78,197 103 1 264,832 220,487 4,209 101,609 93,969 81.,705 110 25 128,322 102,898 167 7,333 7,462 26 4,380 2,641 86,107 11.0 25 241,644 206,970 (7,910) (7) (24) 23,188 13,517 19 19 (67) (92) (35) (47) (4) (35) (95) (77) (7,945) (7) (24) 23,093 13,440 8,684 13,665 1.5,572 (173) (37,082) (27,675) 566 (7) (24) (324) 1,337 929 566 566 (7) (24) 605 1,903 2,759 181 (406) 29,956 28,158 (105) 2,759 181 (406) 29,956 28,053 3,325 174 (430) 30,561 29,956 97 ENTERPRISE FUNDS COMBINING STATENIENT OF CASH FLOWS YEAR ENDED JUNE 30, 1998 (With Comparative Totals for the Year Ended June 30,1997) (In Thousands) Employee Fitness Airport Center Operating Income(Loss) $ (657) (124) Adjustments to Reconcile Operating Income(Loss)to Net Cash Provided by(Used for)Operating Activities: Depreciation 1,108 11 Fixed assets writedown 14 12 Change in assets and liabilities: Decrease(increase)in accounts receivable and accrued revenue 245 4 Decrease(increase)in inventories (15) Decrease(increase)in amounts due from other funds (536) 3 Decrease(increase)in prepaid items and deposits 1 Increase(decrease)in accounts payable and accrued liabilities 56 (2) Increase(decrease)in employee benefits payable 4 Increase(decrease)in amorous due to other funds (294) 76 Increase(decrease)in defe Ted revenue and credits Net Cash Provided by(Used for)Operating Activities (74) (lg) Cash Flows from Noncapital Financing Activities: Operating transfers in Operating transfers out (55) Net Cash Provided by(Used for)Noncapital Financing Activities (55) Cash Flows from Capital and Related Financing Activities: Refunding of bonded debt Interest Haid (67) Lease purchase obligation principal payments (24) Proceeds from issuance of bonds 3,546 Proceeds-from issuance of notes 500 Capital contributions 56 Acquisitions of fixed assets (382) Loss on disposal of fixed assets Net Cash Provided by(Used for)Capital and Related Financing Activities 3,739 Cash Flows from Investing Activities: interest income 19 Net Cash Provided by(Used for)Investing Activities l9 Net Increase(Decrease)in Cash and Cash Equivalents 3,510 Cash and Cash Equivalents-July 1, 1997 Cash and Cash Equivalents-June 30, 1998 b 3,610 Noncash Investing,Capital and Financing Activities: New lease purchase obligations $ Fixed assets acquired through lease purchase/donation $ 98 ME; Jor Risk Comty 'Mairterance medical ?regency Totals Hospital Organization insuraice Hills 1998 1997 31,910 (7,910) (7) (24) 23,188 13,517 3,235 26 4,380 2,641 1?9 205 (14,237) (7,012) 1 52 (20,947) 8,110 (6) (21) (21) (4,644) 1,563 8 (3,686) (1,153) 98 3 103 (1,170) 1,471 2,085 (1) 75 3,684 (5,858) 392 396 222 4,163 4,247 (22) (25) 8,142 3,817 6,565 6,565 5,954 28,944 (6,819) (21) 78 22,089 26,059 4,981 8,684 13,665 15,572 (36,854) (1733 (37,082) (27,675) (31,873) 8,511 (23,417) (12,103) (137,842) (67) (92) (72) (30) (126) (144) 3,646 142,359 500 66 840 (28,798) (60) (29,240) (30,036) (12) (35) (47) (28,882) (125) (25,268) (25,215) 19 19 19 19 (31,811) 1,567 (21) 78 (26,577) (11,240) 92,526 12,585 201 61 105,373 116,613 60,715 14,152 180 139 78,796 105,373 80 36 99 B � ! ! coos ` ITNITERNAL SERVICE FUNDS SELF INSURANCE FUNDS These Funds are established to account for administrative costs and for payments of claims under t he various insurance programs. Revenues are primarily premiums paid by ether operating funds and interest on investments. The insurance programs are: Employee Dental Insurance Employe;:Medical Insurance Long-Terra Disability Insurance(:'Management Employees) Workers'Compensation Insurance: County General Fire Protection Automotive Liability Insurance Public(General)Liability Insurance State Uncmvlovrnent Insurance Medical Liability Insurance Special District Property Insurance 101 COUN TY OF CON,'TPA COSTA LN- T'ERNAL SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30,1998 (With:Cotnvarative Totals for June 30,1997) (Ln Tu vasands) worker s` Compensation Employee Employee Long-Term Insurance Dental Medical Disability County Irsarance Lisurance Insurance General Assets: Cash and investments $ 1,728 648 4,042 32,524 Accounts receivable and accrued revenue 11 31 716 Due from other funds 97 4�6 Total Assets $ 1,739 745 4,073 33,676 Liabilities and Fund Equity Liabilities: Accounts payable and accrued liabilities $ 472 371 36,866 Due to otter funds 3 i 63 21 668 Total Liabilities 503 63 392 37,534 Fund Equity: Retained earnings(deficit) 1,236 682 3,681 (3,858) Total Liabilities and Fund Equity $ 1,739 745 4,073 33,676 102 Workers` Compensation l Special insurance Automotive Pu^lic State Medical District Fire Liability Liability r-employment Liability Property 'Totals Protection. Insurance insurance insurance hisurance 1z.surance 1998 _1997 8,372 1,413 17,251 1,010 1,429 1,039 15,472 70,789 14 48 57 7 884 73 2 30 2,849 57 500 3,471 8,698 8,388 1,443 20,164 1,124 7,936 1,039 80,327 79,560 5,276 1,446 15,871 221 12,830 73,353 73,169 52 18 282 2 52 2 1,14: 4,105 5,328 1,464 15,153 223 12,882 2 74,544 77,274 3,060 (21) 4,311 901 (4,946} 1,037 5,783 2,285 8,388 1,443 20,154 1,124 7,936 1,039 80,327 79,560 103 COUNTY OF CONTRA COSTA INTERNAL SERVICE FUNDS COMBININ,G STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS YEAR ENDED JUNE 3C,1398 (With Comparative Totals fer the Year Ended Rune 30,1 397) (lx:'rhocsmds) Workers' Cornpensation Employee Employee Long-Tear. ins-arance Dental Medical Disability County Insurance ir:sura-tce Insurance :several Operating Revenues: Charges for services $ 4,930 1,053 21 1;,318 Operating Expenses: Salaries and employee benefits 286 Services and supplies 375 625 90 1,695 Benefit and c.,w-.m expense 4,446 — 14,087 Total Operating Expenses 4,821 625 --_—376 _— 15,783 Operating Income(Loss) 109 428 (355) (4,465) Nonoperating Revenues: Interest income 59 164 ——.1,848 Net Income(Dass)Before Operating Transfers 168 428 (191) (2,617) Operating transfers in 25 ,3 Operating transfers out Net Income(Loss) 158 428 (194) (2,592) Retained.Earnings(Deficit)at Beginning of Year 1,068 254 3,875 (1,266) Retained Earnings(Deficit)at the End of the Year 1,236 582 3,681 (3,858) 104 Workers' Compensation Special :rsurance Auto=6ve PuNic State :Medical District Fire Liability Liabi:ity Unemployment Liability Property T.,ta:s Protectior assurance ivsaance u:saraIce Lnsrrarwe bnsurance 1998 1997 636 356 5,797 524 1,700 25 26,460 26,112 286 473 223 12(} 2,700 - 709 78 6,627 9,407 1,435 (18) (811) 295 245 46 19,726 20,857 1,658 102 2,889 307 954 124 26,639 30,747 (1,02.2) 254 3,908 317 746 (99) (179) (4,635) 392 998 23 155 40 3,679 3,350 {630; 254 4,936 340 901 (59) 3,500 (1,285) 25 (25) (28) (10) (630) 254 4,881 340 901 (59) 3,497 (1,295) 3,690 (275) (870) 561 (5,847) 2,096 2,286 3,582 3,060 (21) 4,011 901 (4,946) 1,037 57783 2,2.86 105 COUNTY OF CONTRA COSTA INTERNAL SERVICE F,IN€7S COMBINING STATEMENT OF CASH FLOWS YEAR ENDED JUNE 30,1998 (Wit-Comparative Totals for ffic Year Ended June 30,1997) (L_Thousands) Workers' Compensation Employee Employee Long-Tenn Lnsurance Dental Medical Disability County Insurance lns;dra:ice absarance General Operating Income(Loss) $ 109 428 (355) (4,465) Adjustments to Reconcile Operating Income(Loss)to Net Cash Provided by (Used for)Operating activities: Decrease(increase)uz accounts receivable and accrued revenue 0 i) 44 (31) (715) Decrease(increase)in amounts due from other funds 407 (81) 542 Increase(decrease)in accounts payable and acaxued liabilities 4 7 4,729 Increase(decrease)in arnoun s due to other funds 1 (177) —(8) 106 Net Cash Provided by(Used for)Operating Activities 512 214 (385; --_-177 Cash Flows from 1\oncapital Financing Activities. Operating transfers in 25 Operating t:ansfers out _ _ (3) Net Cash Provided by(Used for)'loncapital Financing Activities (3) 25 Cash Flows from investing Activities: Interest income 59 164 1,848 Net Increase(Decrease)in Cash and Cash Equivalents 571 214 (224) 2,070 Cash and Cash Equivalents-July 1, 1997 1,157 434 4,266 30,454 Wash and Cash Equivalents-June 30, 1998 $ 1,728 648 4,042 332,524 106 Workers` Compen_saa=o- Special Insumice Automotive Public State Medical D;strict Fire Liability Liability Une plcy rent Liability Pro'C ty Totals Protection_ L-isurance hisurance ' surance Lisurarce insurance 1998 1997 (1,022) 254 3,908 317 746 (99) (179) (4,635) (48) (29) (7) (811) 87 112 (2) 1,151 (57) 2,500 153 4,727 (7,747) 337 (241) (4,531) (123) 184 3,501 17 4 (2,761) 21 (117) (2,914) 2,419 (570) 15 (2,281, 231 3,137 (6 3} 1,007 (6,376) 25 (25) (28) (i0) (25) (3) (10) 392 993 23 '55 40 3,679 3,350 (178) 15 (1,308) 254 3,292 (23; 4,683 0,036) 8,550 ;,393 18,575 756 4,137 1,062 70,789 73,825 3,372 .,413 17,267 1,010 7,429 1,039 75,472 70,789 107 A g�0 % B - !tA, t _ 1 1 E S i .+ +� I FIDUCIARY FUNDS AGENCY FUNDS TAX. LOSSES RESERVE This Fund was established as a reserve for all delinquent secured taxes. It accumulates gains from tax sales and specified amounts of penalties and interest collected on delinquent secured taxes to cover possible future losses on the sale ofttax-deeded property. 11 NAPPO TIY4�pNEN TAXES These Funds account for unsecured taxes receivable, delinquent secured taxes, amounts which are impounded because of disputes or litigation and amounts held pending authority for apportionment. OTHER AGENCIES These Funds account for assets held by the County as an agent for individuals, private organizations and other governmental units. These Funds include payroll deductions clearing'ands, deposits held by departments,collections clearing funds and flow through Funds for Federal and State projects. TRUST FUNDS PENSION TRUST FUND This Fund,which is under the control of the Board of Retirement,accumulates contributions from the County, its employees and ether participating employers, and earnings from the Fund's investments. Disbursements are made from the Fund for retirement allowances, disability and death benefits, and administrative expenses. This Fund includes all assets of the Employees' Retirement Association.. INVESTMENT TRUST FUND This Fund is used by the County to account for the assets of legally separate entities who make directed investments through the County Treasurer. These include school and community college districts, ether special districts governed by local beards, regional boards and authorities, trial courts and pass through funds for tax collections for cities. This Fund represents the assets, primarily cash and investments,and the related liability of the County to disburse these monies on demand. 109 COUNTY OF CONTRA COSTA AGENCY FUNDS COM'BI1WNG BALAI CE SHEET JUNE 30, 1998 (With Comparative Totals for dune 30, 1997) (La�nousands; Tax Unap- Losses portioned Other Totals Reserve Taxes Agencies` 1998 1997 Assets: Casa and investments $ 16,756 283,630 300,386 247,540 Accounts receivable and accruedrevenue 6,372 14,869 21,241 20,138 Due from other fLnds 2,753 893 14,316 17,962 21,714 :axes receivable 94,4:6 94,416 :07,516 Advances to other funds 85 85 83 Total Assets 19,509 101,681 312,900 434,090 396,991 Liabilities: Warrmnts outstnding 22,986 22,986 23,390 Accounts payable and accrued liabilities 5,957 1,912 7,869 6,378 Due to other fznds 36,721 45,088 81,809 86,306 Unappo~tioned taxes 59,003 59,003 61,623 fax loss guarantees 19,509 19,509 17,154 Due to other agencies and districts 71,333 71,333 64,656 Deferred compensation 171,581 171,581 137,484 Total Liabilities $ .9,509 101,681 312,900 434,090 396,991 *i�clsx�as rTous::.l,1ut:.otiry i7e€arced Ces±+pattsac'ton Ti77st o:51,56$,OCO as of Marc::31,t�9& 110 COUNTY OF CON- a RA COSTA AGENCY BUNDS COMB1NNI G STATEMENT OF CHANGES LN ASSETS AND LIABILITIES YEAR E-N1:ED,1€JNT 30, 1998 (Iii Thousands) Balance Balance June 30, 1997 Additions Deductions Jun-,30, 1998 Tax Losses Reserve: Assets: Cash and invesunems S 10,199 14,1.73 7,616 16,756 Accounts receivable 30 30 Due from other f-ands 6,925 2,753 6,925 2,753 Total Assets 1.7,154 16,926 14,571 19,509 Liabilities: Due to other funds � Tax loss guarantees � 17,154 9,9;1 7,616 _ 19,509 Total Liabilities 17,154 9,971 7,616 19,509 Unapportioned Taxes. Assets; Accounts receivable and accrued revenue S 4,822 53,782 52,232 6,3772 Due from other funds 5,893 39,638 44,638 893 Taxes receivable 107,516 919,051 932,151 94,416 Total Assets $ 118,231 1,012,472 1,029,021 101,682 Liabilities: Acus payable and armed liabilities 3,733 47,729 45,505 5,957 Due to other funds 52,875 79,491 95,645 36,721 Lnappornoned taxes 61,62.3 1,602,945 1,605,566 59,003 Total Liabilities $ 118,231 1,730,166 1,746,716 102,681. (continued) 211 COUNTY OF CONTRA COSTA AGENCY FUNDS COMBINING STATEMENT OF CHANGES IN ASSETS ANI'! LIABILITIES YEAR ENDED JUNE 30, 1998 (In Thousands) Balance Balance June 30, 1997 Additions Deductions June 30, 1998 Other Agencies*: Assets: Cash and investments $ 237,341 1,721,497 1,675,208 283,630 Accounts receivable and accrued revenue 15,286 1.4,995 15,412 14,869 Due from other funds 8,896 27,839 22,419 14,316 Advances to other funds 83 233 231 _ 85- Total Assets 261,606 1,764,564 1,713,270 312,900 Liabilities; Warrants outstanding 23,390 771,385 771,789 22,986 Accounts payable and accrued liabilities 2,645 537,024 537,757 1,912 Due to other funds 33,431 58,610 46,953 45,088 Due to other agencies and districts 64,656 556,633 549,956 71,333 Deferred compensation's 137,484 34,097 - 171,581 Total Liabilities $ 261,606 1,957,749 1,906,455 312,900 "hic.udes Horsing Authority Deferred CoTnpensation Trust of$1,568,000 as of March 31, 1998. (continued) 112 CC31.N,7YY OF COINTRA COSTA AGENCY FUNDS C01 ING STATEIYMNT OF CRANGES IN ASSETS AND LIABILITIES YEAR EINDED XNE 30, 1998 (In Thousands) Balance Balance June 30, 1997 Additions Deductions lune 30, 1998 Totals-Agency Funds: Assets: Cash and investments 247,540 1,735,670 1,682,824 300,386 Accounts receivable and accrued revenue 20,138 68,777 57,674 21,241 Due from anther funds 21,714 70,230 73,482 17,962 Taxes receivable 107,516 919,051 932,151 44,416 Advances to other fLnds 83 233 231 85 Total Assets 396,491 2,793,961 2,756,862 434,090 Liabilities: Warrantsoutstanding23,390 771,385 77,.,789 22,986 Accounts payable and accrued liabilities 5,378 584,753 583,262 7,869 Due to other funds 86,306 138,101 142,598 81.,805 Unapportioned taxes 61,623 1,602,946 1,605,566 54,0€33 ax loss guarantees 17,154 9,971 7,616 14,509 Due to other agencies and districts 54,656 555,633 549,956 7/1,333 Deferred compensation 137,484 34,097 111,581 Total Liabilities $ 396,991 3,697,886 3,660,787 434,094 (concluded) 113 COUNTY OF CONTRA COSTA COMBINING STATEMENT O NTET ASSETS W PENSION AND INVESTMENT"TRUST FUNDS R,'NE 30,1998* (in Thousands) Pension Investment Trust Fund 'Trust Fund Total Assets. _ Cash and investments 2,504,638 622,971 3,127,609 Interest and other receivables 11,979 1,000 12,979 Due from other funds 1,488 45,649 47,637 Prepaid expenses/deposits 85 85 Fixed assets,at depreciated cast 158 158 'Ental Assets $ 2,518,848 669,620 3,188,458 Liabilities: Secured leading $ 144,452 144,452 Employer contributions unearned 9,875 9,875 Retirement allowance payables 6,114 6,114 Warrants outstanding 49,596 49,645 Accounts payable 1,838 1,838 Due to other funds 44,774 44,774 Investment trades 1,278 1,278 Real property deposits 102 L02 Unclaimed contributions 496 496 Contributions refundable 179 179 Obligations under reverse repurchase agreement 5,844 5,844 Accrued vacations and other payables 47 47 Total Liabilities 170,225 94,370 264,595 Net Assets Held in Trust: Pension benefits 2,348,623 2,348,623 Individually directed investment accounts 575,250 575,250 Total Net Assets Meld in Trust $ 2,348 623 575,250 2,923,873 *pension Trust Fund reported as of December 31,1997, See accompanying nates to general-purpose financial statements, 114 COUNTY OF CONTRA COSTA COMBIN NG STATEMENT OF CHANGES IN NET ASSETS- PENSION AND INVESTMENT TRUST FUNDS YEAR ENDED JUKE 30,1998* (In Thousands) Pension investment Trust Fund Trust Fund Total Additions: Ernployer contributions $ 36,688 36,638 Employee contributions 9,856 9,856 Contributions on pooled investments 4,002,915 4,002,915 Envestanent income 409,113 40,352 449,465 Total Additions 455,657 4,043,267 4,498,924 Deductions: Benefits paid 88,685 88,685 Ref-ands of contributions 1,015 1,315 Distribution from pooled investments 4,049,160 4,349,160 Ad;ustmentsltrarsfers 49 49 Administrative and other expenses 2,185 2,185 Prepayment discount 1,602 1,602 Total(Deductions 93,536 4,049,160 4,142,696 Net Increase 362,121 (5,893) 356,228 Net Assets Held In Trust at Beginning of Year 1,985,880 1,985,880 Cumulative effect of the change in accounting for investments 577,731 577,731 Restatement of prior year 622 622 Net Assets Meld In'Trust at Beginning of Year, as Restated 1,986,502 577,731 2,564,233 Resid;.�al equity transfer in 3,412 3,412 Net Assets Held In Trust at End of Year S 2,348,623 575,250 2,923,873 *Pension Trust Fund reported for Year Ended December 31, 1997. See accompanying notes to general-purpose fmancial statements. 115 s � f _ f R ` •� _ ail � '%.✓,..� ,.�. r� .��' R op� f Coil ' GENERAL FIXED ASSETS ACCOUNT GROUP To account for fixed assets of the County other than those accounted for in Enterprise, Internal Service and Pension'Trust Funds. 117 COUNTY OF CONTRA COSTA SCHEDULE OF GENERAL FIXER ASSETS-BY SOURCE JUNE 30,1999* (In Thousands) General Fixed Assets: Land $ 36,520 :Buildings and improvements 318,209 Buildings and improvements-tease purchases 130,982 Equipment 77,945 Equipment-lease purchase 9,550 Total General Fixed Assets $ 573,215 Investments in General Fixed Assets from: General obligation bonds 8,433 Federal grants 8,553 State grants 69,244 General fund 313,343 Special revenue funds 172,948 Other government agencies 277 Gifts 318 Total Investment in general Fixed Assets 573,216 includes Housing Authority as of March 31, 1998. 118 COUNTY OF CONTRA COSTA A SCHEDULE OF GENERAL QED ASSETS-BY FUNCTION AND ACTIVITY .TUNE 30,1998* (Tn Thousands) Building& Equip- Buildings& improvements meat improve o Lease Equip- Lease Func¢ign and Activity Total Land meets Purclmc meat Purchase General Govermnent: Legislative &administrative $ 820 797 23 Finance 1,379 9 1,126 244 Counsel 91 91 Personnel 775 61,8 157 Elections 1,676 1,676 Communications 2,965 3 2,813 149 Property rrsanagezneat 14,211 84 12,154 1,973 Part acquisition. 344,076 30,802 184,298 128,0&, 636 259 Promotion 3 3 Other general 4,964 4,434 530 Total Central Government 370,960 30,802 184,394 128,081 24,348 3,335 Public Protection- Judicial 4,76, 294 4,134 333 Police prottectior. 12,063 7 868 6,478 4,710 Detention&corrector 38,522 1,492 30,988 2,582 3,070 390 Fire protection 34,073 2,026 12,068 19,976 3 F€ood control 1,101 177 24 900 Protective inspection 1,248 1,248 Other protection 2,715 386 1,699 610 20 Total Public Protection 94,483 4,088 45,941 2,582 36,416 5,456 Health and Sanitation- I Ith 2,703 6 2,358 339 Hospital care 693 141 552 Sanitation ?,684 1,598 86 Total Health and Sauaitaation 5,080 141 1,604 2,996 339 Public Assistance: Assistance administration 2,575 2,410 165 Veterans se:-a ces 12 12 Other assistance 74,707 360 73,420 927 Total Public Assistance 77,294 360 73,420 3,349 ,65 Education: Library services 7,398 349 4,927 319 1,803 Agricultural education 14 14 Total Education 7,412 349 4,927 319 1,817 Public Ways and Facilities 13,318 141 3,925 8,987 265 Recreation and Cultural Services 4,669 639 3,998 32 Total General Fixed Assets $ 573,216 36,520 318,209 130,982 77,945 9,560 " includes Housing Authority as of March 31,1998. 119 COUNTY OF CONTRA COSTA SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS BY FUNCTION AND ACTIVITY YEAR ENDED JUNE 30,1998* (In Thousands) Balance Balance -anction and Activity July i, 1997 Additions Deletions Transfers June 30, 1998 General Government: - - - - Legislative&administrative $ 1,059 57 299 3 820 Trance 1,667 225 451 (62) 1,379 Counsel 172 60 144 3 91 Personnel 836 202 263 775 Elections 1,572 i14 10 1,676 Communications 3,081 418 568 34 2,965 Property management 12,834 3,333 1,913 (43) 14,211 Plant accuisition 336,727 7,455 106 344,076 Pror:otion 5 2 3 Other general 4,222 909 170 3 4,964 Total General Government 362,175 12,773 3,926 (62) 370,960 Public Protection: - - Judicial 7,256 2,553 5,048 4,761 Police protection 8,119 4,677 733 12,063 Detention&correction 39,227 173 879 1 38,522 Fire protection 38,523 1,654 6,104 34,073 Flood control 1,156 55 1,101 Protective inspection 1,524 54 337 7 1,248 Other protect".or 2,480 649 433 19 2,715 Total Public Protection 98,285 9,760 13,589 27 94,483 Health and Sanitation: -� Health 3,298 507 1,102 2,703 Hospital care 791 369 483 16 693 Sanitation 1,575 117 8 1,684 Total Health and Sanitation 5,664 993 1,593 16 5,080 Public Assistance:Assistance administration 3,466 851 1,750 8 2,575 Veterans services 26 11 (3) 12 ©thew assistance 71,992 3,386 667 (4) 74,707 Total Public Assistance 75,484 4,237 2,428 1 77,294 Education: Library services 8,177 116 895 7,398 Agricultural education 16 1 3 14 Total Education 8,193 117 898 7,412 Public Ways and Facilities 13,568 1,647 1,914 17 13,318 Recreation and Cultural Services 4,452 216 1 4,669 Total General Fixed Assets $ 567,821 29,743 24,348 --- 573,216 *Housir:g Authority as of March 31,1998. 120 • N. COUNTY OF CONTRA COSTA GENERAL COUNTY REVENUES BY SOURCE LAST TEN FISCAL YEARS (In Thousands) Fiscal Licenses, Year Permits& Fines, Charges Ended Franchise -P0,-feit;s& Tivestment Inter- for Sone 30, -axes Fees Penalties income Govermlental. Services Other Ictal .985 1186,307 11,036 7,898 1x,209 255,399 66,858 4,688 548,395 1990 203,116 10,831 9,115 25,609 299,724 81,983 11,821 642,199 1991, 220,247 10,341 9,757 24,875 320,889 88,920 10,979 685,90-8 1992 232,044 9,464 7,179 24,592 360,239 95,658 24,884 754,0640 993 226,565 14,445 6,728 27,280 367,112 92,866 7,693 742,699 994 173,384 12,529 12,654 27,953 448,668 102,545 14,750 792,483 1995 167,185 13,332 21,306 30,600 478,350 140,354 14,923 866,050 1945 179,431 14,569 20,477 33,903 47.^,211 130,087 21,360 870,038 1997 184,805 14,265 17,343 35,457 469,257 127,208 25,595 873,920 1.998 179,331 14,194 16,249 42,168 471,209 130,468 19,844 873,462 NOTE: Includes all goverm-rental`and types. 123 COU'NTY'OF C'v'1V° IdA COSTA GENERAL COUNTY EXPENDITURES BY FUNCTION LAST ENT FISCAL ',ARS (in rhousands) Fiscal Year Public Deb' Erded C:neral P 6176 'Health& P L,b1ic ;;days& Service -Rme 30, Cover-mmen' Protection Sard'Atior Assistance Education Facilities &Other Total 1959 56,473 177,481 75,772 171,975 9,385 20,095 64,21-14 575,095 1990 65,581 197,314 92,342 2,01,903 9,677 24,081 50,942 641,537 991 74,325 218,'079 100,750 224,859 ':,235 35,515 56,044 721,507 i992 7 ,552 229,403 134,022 242,274 11,9116 50,273 20,879 760,329 993 66,21, 226,248 136,933 239,151 11_,342 42,542 27,065 749,495 1994 66,035 229,263 154,556 275,713 9,260 34,743 40,817 510,360 1995 69,828 270,099 157,757 293,294 9,394 35,336 80,156 915,894 1996 84,137 257,933 138,243 286,457 12,878 39,535 72,515 891,699 1997 79,i 95 272,415 132,432 272,153 11,439 32,566 65,904 866, 14 1998 85,786 265,707 147,867 268,633 11,774 33,071 76,088 589,926 NOTE T.c:udes a!' governmental fmd types. Health and Sanitation includes operating tsansf rs to the County Hospital and ILMO vAerurise Funds($13,655,0000 for 199798). 124 COUNTY OF COINTRA COSTA GETNERAL COUNTY REVENUES BY SOURCE- CON-STANT DOLLARS(1)(2) LAST TEN FISCAL YEARS (in Thousands) Fiscal Licenses, Year ?emuts& Fires, Ci arges Ended Franc€dse F0--r-Feits& -.uvestr, est? Mt,- Fa7 Jw--e 3-0, Taxes Fees Penaities hicome Govemm.ental Se-vices Other eta -r I 1999 150,612 8,922 6,385 13,103 206,466 54,049 3,790 443,327 '.990 157,699 8,409 7,077 19,883 232,705 63,65-1. 9,178 498,602 1991 162,905 7,649 7,217 1 -30 8,399 237,344 65,769 8,047 507,33 1992 165,274 6,741 5,113 7,516 256,580 68,132 17,724 531,080- 993 156,479 9,97/7 4,647 18,841 253,548 464,138 5,313 52,942 ,994 117,716 9,506 8,591 18,978 3rj4,6-'5 69,621 `0,014 538,041 1995 111,290 8,875 14,183 20,369 318,422 93,429 9,934 576,502 996 117,30' 9,524 13,387 22,164 307,394 85,043 -4-3,964 568,777 1997 117,287 9,053 11,007 22,503 297,815 80,733 554,636 1998 110,087 8,713 9,975 25,886 289,262 8£3,091 12,182 536,196 )hicludes all govemmnep.W fluid types. (217 me info-matim,for the years 1989-1rough 19981 as been adjusted using the average Consiuner Price:rdex-Urban for each yea=with a base point of December, 1983, eqaa:,to 1000. 125 COUNTY OF CONTRA COSTA GENERAL COUNTY EXPENDITURES BY FUNCTION-CONSTANT DOLLARS(1)(2) LAST TEN FISCAL YEARS .r_i t curds} Fiscal Year 'yJ.Sb�S� Debt ;seed General ?ubric :Iep`_`h& P-,biic Ways& Service Jure.30, Gcvermne^t i rctec;c- S=i{.t;= Assistance Education acuities &Other 'otal 1989 S 45,65: 143,477 61,255 134,025 7,344 16,247 51,911 464,911. 1990 50,917 152,951 71,594 '56,755 7,513 1-8,696 39,55" 498,087 199' 54,974 161,301 74,519 166,315 8,310 27,008 41,453 533,881- 1 992 3.3,881'99'2 50,970 163,392 95,457 ?72,560 8,487 35,807 14,871 5411,544 1993 4-5,729 156,259 94,574 "65,171 7,833 29,382 18,645 517,543 `994 44,8'_5 155,654 104,933 187,191 6,287 23,588 27,712 550,180 1995 46,482 _74,740 135,0;34 195,236 5,253 23,522 53,357 609,680 1996 55,003 168,620 40,375 187,268 8,419 25,846 47,406 582,437 1947 50,261 172,884 84,048 172,729 7,260 20,658 41,825 544,68" 1998 52,662 163,724 90,772 154,907 7,228 20,301 46,708 546,302 (1) hiclUdes a'_l gove r�.ental find des. Health mid 8sr tatior ineilades o Aati-9 transfcrs t. the County,,Hospital and I 0 Ente,=Ise Funds in constant dollars 08,933,000 fbr 1497-98,. (2) ne anfo atior for&.e years 1989 1948 has beer,adjusted usi-:8 the average Consumer Price Lndex-Lir vas for each year with a base pairs of December, 1983,e ual to 100. 126 COUNTY OF CONTRA COSTA ASSESSED VALUE OF TAXABLE PROPERTY(1) LAST TEN FISCAL YEARS (1—m Thousands) Assessed,Value Ne"n—mase Assessed Fiscal Rtal Panora! Value dTaxable Per- Yes Propefty P:I-op--.-y Total Exemptions promIrty centaw 1989 $ 42,757,325 $ S 44,648,599 S 545,435 44,103, 64 S 4,019,673 10.03 1990 47,310,353 2,020,426 49,330,779 688,541 48,642,238 4,539,074 10.29 1991 52,665,650 2,218,687 54,884,337 768,708 54,115,629 5,473,391 11.25 1992 56,863,974 2,378,5 15 59,242,489 820,302 58,422,197 4,306,558 7.96 1993 59,800,740 2,501,057 62,301,797 908,476 61,393,321 2,971,134 5.09 1994 61,824,575 2,685,105 64,509,680 1,081,984 63,427,696 2,034,3752 3.31 1995 63,992,943 2,406,789 66,399,7732 1,105,367 65,294,365 1,866,669 2.94 1996 65,949,619 2,417,931 68,367,5150 1,2211,088 67,146,462 1,852,097 2,84 997 67,846,683 2,657,824 70,504,507 1,262,407 69,242,100 2,0955,638 3-2 1998 69,194,267 2,513,679 71,',07,946 701314,901 1,072,701 1.55 NOT-: (,) ; krtiole XIIIA,added to Calfom. ia Cone-itutim by Proposition 13 in 19778,fixed thebasefor val-l-atim d pa- my subject I taxes a,the f=ail cash value which appeared on the Assess&s 1975-76 assessment roil, Thertafter,-^ul'cash vahue can be increased: a)to reflect annual it&ation up to 2 petment; b)lorefizot current mm-ke!value at time of ow2io.ship change and 0,1 to reflect market Value fbT new oonstmution. 127 COI.NTY OF CONTRA COSTA. GENERAL FAXES LEVIED A=ND COLLECTED LAST TEN F'-SCAL YEARS Fiscal Year Ended General Taxes General Taxes "une 30, Levied �ollected(2) 984 $ 441,031,640 442,03.,640 1990 486,422,380 486,422,380 1991 541,155,290 541,155,290 :942 584,221_,870 584,221,870 943 613,933,210 613,933,210 994 634,276,960 634,276,960- 1995 34,276,9601995 652,943,650 652,943,650 1996 671,454,520 671,454,620 997 692,421,000 692,421,000 998 703,148,010 703,148,010 NATES: ( ) Genera'taxes are cakulated at 1percert of total assessed value less local ex=nptior4s. (2) General County tuxes co'lected are the saarr.W as the axr€ants aevied,because the Count, fci'_curs Ca'_ifornia's a terrate rreth od of appor Lonment(the Teeter Pian). Under the I eeter Plan,sl! a-r oun's levied a.*e appordoged to tl�e County and other taxing age-.cies regardless cfwhetl er they are collected nllthe curren',year or not. A tax crosses reserve d insures losses resulting 41er,a.property is sold for taxes,and tlhe proceeds are ins•,if ciert to pay the cutsta d:rg amounts due. 128 COUNTY OF CONTRA COSTA SPECUL ASSESSMENTS LEVIED AND COLLECTED AST TEN FISCAL Yl,-ARS(I) Fiscal .'ear Ended. Special Assessments Special Assessments June 30, Levied(2) Collected(3) 1995 4,809,649 4,809,648 1996 3,693,552 3,693,552 1997 3,232,099 3,232,099 1998 2,946,192 2,946,192 NOTES: (1) Data for this schedule are provided for years in which special assessment dent with goverment corm-nitmen+has been reported separately ir.the GA_R. Data is not available for prior ymrs. (2) Special assessments are amonnts levied to pay special assessmert debt with govertment commAment. Special assessments Co.',lected are the same as the am aants levied,because the County fo"lows California's alternate raethod of apportionment(the Teeter Plan). inder the Teeter Plan,all anoun's levied are apPI-Irtioned to the Comity and other taxing agencies regardless of wl=etlier thcY are collected in the CIXTWA year ornot. A tax losses reserve fmd insures losses resulting when a property is sold for taxes,and the proceeds are insufficient to pay the-;,aem-nding alMounts dr.e. 129 d^,€I TY ONCONTRA COST A PROPERTY TAX RATES(l.) DIRECT AND OVERLAPPING GOVERNNIENTS LAST TEN FISCAL YEARS Fiscal Year Co pity- County Local Ended wide Special Special Agency dune 30, date Districts Districts D;st- cts Schools Cities =Ufa= 1989 1.0000 .01020 .0089 .0390 .0098 .0181 1.0778 199- 11.0000 .0018 .0099 .0381 .0110 .0181 1.0799 1991 .0000 .0013 .0049 .0296 .0153 .0170 1.0681 1992 1.00,0 .00012 .07028 .0292 .0193 .0155 1.068Q 993 1.0000 .0011 .0071 .0345 .0153 .0192 1.0772 1994 1.0000 .001: .0058 .0321 .0190 .0143 1,0733 1995 1.0000 .0010 .0071 05!4 .,2076 .0147 1.0748 :996 1.00001, .0010 .01058 .0338 .0223 .0153 1.0792 1997 ;.000- .0010 .0064 .0309 .0263 .0148 1.0794 1998 ".0,0)0.", .000)9 .0063 .0304 .0297 .0142 :.0815 NOTE: 01) ir 3mme, 1978, California voters approved Proposition 13 which restricted the taxing power of local govemne nt agencies. L divid:zal agencies do not establish their own property tax rates, except for voter approved indebtedness. Instead, a County-wide rate is levied with the proceeds distuibuted to all agencies according to fo nlas specified by the State legislature. The Co my-wide rate is 1 t;ercent of Bull cash value. The rates shown above are percentages ofassessed valuation. 130 COUNTY OF CONTRA COSTES PROPERTY TAXES DIRECT AND ALL OVERLAPPLNG GOVER_W,,NTS LASST TEti FISCAL YEARS (in 7hossands) Fiscal Year County Local Ended Special Special Redevelopment Jr:,e 30, County Districts Districts Schools Cities Agencies Totals 1989 128,753 50,651 11,420 165,059 93,1019 35,221 574,123 199'1' 143,472 55,172 110,779 184,825 103,447 39,40-4 637,099 :991 155,101 63,143 117,025 205,761 112,749 48,107 70=,885 :992 164,649 67,125 125,264 227,83339 118,584 53,626 757,087 1993 '55,713 65,974 134,037 278,128 125,246 56,494 815,592 1994 101,541 75,555 143,152 335,343 127,425 58,774 841,810 1995 97,074 75,845 :47,215 354,435 132,043 58,766 875,382 1996 100,025 78,752 157,323 374,545 136,030 59,137 905,773 '997 102,991 81,617 157,385 383,348 137,713 61,122 924,177 1998 103,519 84,097 169,578 390,822 134,055 62,598 944,679 Nfl:"E: Tl_is schedule shows the property tax levies by major group of taxing agencies. 131 T`^ 00 "ir 06 -If 06 t-� a� N m a, 00 N VS Y`4 it M L6 Md- r-: 6 ge g 6 WNI N n, Iq cfj M "i h^- - — .-t — — - +-+ — — Cv P. I-m p AID In M N 00 10 110 N N 6oe N CrG� 4 z 'N" R 0V Ci C s9! Wry f"h cl Ni 4 0, -F vr 0 d 00 04 v) Al Fa N N N N — — — g g vii C'iM tl- w 'MD d100 G� 14) 14CJV - - - - - - - - - - - - - - - - - - 132 COUNTY OF CONTRA COSTA TICS€ F NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA(1) LAST T RN FISCAL YEARS r sce Ratio C€Net Year Assessed Value Cross Debt SaMce Net Boded Debt '_.Ven Bonded Ended ofTmabta Bonded Bonded To Assessed Debt Per me 30, Ponc3stion n 'was; Debt Ave iabie Debt Val.-- Cz6sta P.,..y E 1989 775,478 $ 44,103,,64 $ 8,185,000 $ 808,754 $ 7,376,246 0.017 --$ 9.51 1990 797,281 48,642,237 7,740,000 2,170,188 5,559,812 3.011 6.99 19911 819,243 54,255,630 7,255,330 1,878,000 5,387,300 0.030 6.58 3992 836,871 58,422,185 34,720,000 27,000 34,693,000 0.059 41,.46 1993 855,109 61,393,320 37,653,000 39,997, 37,61-0,003 0.061 43.98 .-994 858,600 663,427,697 374,392,000 1,233,030 373,259,000 0.588 429.61 1995 883,390 65,294,365 373,262,000 2,616,000 370,545,000 0.567 429.46 2996 873,724 67,146,462 366,517,000 2,371,030 364,146,000 0.542 418.21 2997 879,236 69,242,.30 360,830,000 2,51-3,000 358,317,000 0.527 407.55 1998 900,688 70,314,801 352,965,000 2,766,003 350,199,000 0.498 388.81 NOTE: (1; Dom not include FL-iarcing Agencies debt,cdcveao<ptnentt Agency debt or special assessment deli with goverpmer..commit went. 133 a^.0 UTNT`I c'7.F CCS\-i` COSTA PROPERTY VALUE,CONSTRUCTION RIND BANK DEPOSITS LAST TE-EN FIS'^,ALl YE�eS Naw Dwe iLng nits i Constmeteion Va. ation(000's) -;sca' year Ba«K riled single 5"Wi tiple Nor- Deposits 12) j1"�e 30, Fa -dly Fmrdly Residential R.-sident al (000's) 1988 5,883 2,141 785,425 $ 214,201 6,490,318 1989 5,504 2,219 863,313 254,0207 8,0749,194 1990 3,132 1,149 560,193 252,443 8,945,509 199, 2,705 1,275 488,939 146,155 8,907,543 1942 3,279 614 638,714 207,099 9,102,176 1943 3,026 451 590,0;007 183,156 11,462,467 1994 3,682 230 583,734 164,684 9,425,977 1495 3,137 518 619,685 190,443 9,769,220 1995 3,080 450 584,108 170,069 10,510,172 '997 3,105 381 582,793 1807,794 1-1,160,868 Source: (`), "Ca`omia Corss=c ier.'rends",Sevarify Pacific.N ti,nal Bank: =987-1988 Econor-;c Sciences Com: 1989-1997. (2, "��zurercial dank cosi±s",b etieral�e�dsit Frswance�,�rpo_afian _34 Assessed Value of Taxable Property(1100`5) Reside-tial Commercial industrial Lard T&,a1 24,4 70,268 $ 5,936,133 $ 8,547,745 729,345 40,083,49-1 27,211,974 6,041,912 10,026,913 822,362 44,103,:65 30,467;308 6,453,312 10,760,173 959,444 48,642,237 34,470,712 7,051,527 1,436,450 1,156,441 54,115,630 37,770,532 7,656,657 11,889,885 -,105,112 58,422,;86 40,184,460 7,655,329 12,413,013 1,140",017 61,393,317 42,295,143 7,602,074 12,357,698 1,1_72,732 63,42 7,697 43,971,060 7,556,205 12,541,768 1,175,332 65,294,365 45,312,1134 7,448,151 13,281,211 1,105;065 67,146,46'_ 47,836,713 9,456,047 31,924,385 1,097,656 70,314,801 735 C01 0'JN TY 0r CONTRA COSTA TIO€ F ANNUAL UAL DEBT SERVICE EXPENDI`LMS FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES AND OTHER LASES(2) LAST TEN FISCAL.YEAS Total General Ratio Of Debt Fiscal Year `s Expezdit es (.) Service 0 Ended Deb' And Gt�er Uses Total General June 30, P.—Lncipal irterest Service 11,)Ws`. Expendit", es 1989 455,000 694,000 $ 1,149,000 575,095 .0020 1990 445,000 66 ,000 1,-.,08,000 641,537 .00.7 1991 475,000 628,000 1,103,000 721,805 .0015 1992 300,000 502,000 802,000 760,329 .0011 1993 320,000 383,000 703,000 749,495 .0009 1994 614,000 5,021,000 6,635500; 810),360 .0082 1995 1,278,000 22,338,000 23,616,000 915,893 .0258 1996 4,000;000 22,435,000 25,435,000 891,699 .0296 :997 5,703,000 22,242,000 27,945,000 866,1'4 .0323 '998 7,4 75,000 21,952,000 29,427,000 889,926 .0331 NOTES: (1) Includes all gove:�snental Ind types. (2) Does not include Financing Agencies,Redevelopmnent Agency and assessment distn-.t debt. 136 COUNTY OF CONT RA COST A COMPUTATION OF LEGAL DEBT YLARGLN,' YEAR ENDED TUTNE 30,1998 ('-- Assessed,Value of 7-axable Property 70,314,801 Debt Limit Five Percent of Assessed Value(1 3,515,74C. Arnount of Debt Applicable to Debt Limit(2) Total- Bonded Debt 352,965 Assets in Debt Service Funds 6,443 Total Amount of Debt Applicable to Debt Limit 346,522 Legal Debt Margin S 3,169,218 NOTIES: (1) Section 29909 of the California Government Code lirnits General Obligation Bond indebtedness to fee percent of t11e I-ota: assessed valuatflon of all taxable real and personal property within the County. (2) Does not include Financing Agencies and assessment district debt. 137 COUNTY OF CONTRA COSTA COMPUTATION OF D CT A.NND OVERLAPPING DEBT 1997-98 Assessed Value o_'TaxAble P�•opeety $ 70,314,800,892 Less: Redeveiopl.er,.t nctennen s 5,687,404,9922 Adiusted Assessed Valuatsen S 64,627,395,970 ?cyuiation 900,688 ,Debt Applicable Apr;1,199.5'(1) Percentage Amount Co xtra Costa Cowmy Genera:Fund Oblati igons '-00,003 $ 273,387,000 Contra Costa County Pension_Cblsgat o:as •00.()C£3 328,6,0,000 Contra Costa County Board ofEduaaticn Cer=.ofPa"ioipatior, 100.0(33 3,835,000 Contra Costs.CountyMosquito Abaterrent Cert.of P?--. 100.000 1,835,01^G() Bay Area Rapid Trasit .is8 ct 31.479 26,594,192 kmmedz-Contra Costa Transit D>94 rct Cert.ofParticipatwn 11.983 2,90S,315 East Bay P✓a-ciPa Utility District and Special District No. 48.743&5.893 6,755,545 ACa.lanes and Liberty Union High School Disu-icts 100.0i}o 87,949,809 Martindz Un-9--d School Me-t i 130.000 42,238,883 Pittsburg nifed School District 100,000 t 5,000,000 Lekyette School District _30.000 27,300,003 San Ea non tialiey Usaifed School District&Educ.Fa^,iiity Corp 100.030 77,595,000 Oth er School Distric'•s`Cveriapp irug Tax and Assess rent Debt 100.000 44,034,699 Antioch Unif ed School Difflrict Cettfficates of Participation 100.000 15,552,774 Other School Building Corporations and Cert.of Pafticipaaion 1100.000 49,'309,604 Oties'Overla=inz Tax and Assessment Debt 100.000 7,265,000 City of Concord(several Fund Obligation 100.00 30,387,559 City of Ric!-.mond Genera:Fund Obligations 100.000 28,840,958 City of Antioch Ge.era l Fund Obligation 100.003 17,454,092 C<:ty of Pleesart:ii`_l Ge cera!Fund Cb`igatiens 100.000 13,780,000 City o`San Ramon.Cienera3 Fund f7b=igatiors 100.300 23,845,200 Cher Cities'General F•.:nd t;3bl.gatio-s 25,335,0000 East Bay Regional.Parra District 45.348 68,4=41250 Hosn4al Districts and Authorities '-03.300 8,320,0000 Sar tat;c-vrd San'Naty Districts 300 6'-0,30 Sar.Ra non Valley F e F oteMio L3iss of Ce .of Participatio l IM000 1,5 15"n0 Cher Special Dia':-cts 100.000 3,22(),003 C.ornmunity Facilities D'-strict 100.000 170,520,000 1915 Act Assessment Bonds(Esti_mate) '-00.003 337,7`6,346 TOTAL GROSS DIRECT AND OVERLAPPING DEBT 1,750,897,737 i_.ess: San Ramon Unified School Dist.Certificates of Participation (Self-supporting f c=GIC Rom Ba ensche iandisbank) S 4,350,000 Ess:Bay iv urdcipal Utility Dis°.rkt and Special District No.1(100%sal-suppcat=gig) 5,755,545 City ofCor_; lcase bonds(1010%self&-apperdfng) 1,605,000 TOTAL NET DIRECT ANIS OVERLAPPING DEBT S 1,72.7,687,192 Ratio,to Full Cash Per Value(%) Capias. Direct Debt(Includes County tease Revenue Obligations) 0.93 S 659 Total Gross Direct and Overlapping Debt 2.71 1,544 Tota:Ned Direct and Overlapping Debt 2.67 1,918 (1) Excludes tax and revenue anticipation notes,revenue,pnor:gage revenue and tax allocation bonds a-id non-bonded capita!lease Obligations. 138 COUNTY OF COIR COSTA TEN PRINCIPAL TAXPAYERS YEAR ENDED:LN---30,1398 Percent Of Total 1997-98 Secured Secured Assessed Assessed Taxpayer 7;3,W of Busineas VahjatiM '%73,jUation Chevron USA Petroleum Reffirdng $ 2,165,223,57/0 3.08 % Pacific Gas&Elect= -utility 1,282,135,10"7 1.82 Shell O-H Compa-ngPetroleurn Refining 1,281,115,656 1.82 Pacific Bell utility 955,758,231 1.36 T 0sco Corp Petrolcum Refining 564,335,468 0.80 Unocal Petroleum Refining 476,509,910 0.68 USS Posco Steel Prod-action 376,711,801 0.54 Bank of Amenca larking 11.59,732,495 0.23 GWF Power Systems utility 150,020,432 0.21 Taubman Company Shopping Ma"A* 145,132,898 0.21 $ 7,556,675,568 10,75 % 135 DEMOGRAPHICS-POPTjIA'rlob DaWe olf six is ,-MSUS -on i"OlVatu 196C 1970 1975 980) 11,990 '998 2/2/1872 5 1.7,305 28,060 33,215 43,559 51,379 n-n 1/1/1948 11,729 2,186 2,649 3,662 4,434 7,515 15,997 v:aylon 31 8/1964 1,385 1,790 4,375 7,213 :0,596 Co.cors2,12/1905 6,953 36,208 85,164 947673 103,251 10,640 113,432 a 3,4-32 7/'11982 28,675 39,1168 P' 8/20/1 917 18,0 25,437 25,190 22,950 222,731 22,684 es 2-3,596 �'21'1 5/'900 343 3"ll 0 252 2 1 5,963 16,55419,058 7/22/1968 20,484 1,9,528 20,879 24,482 23,975 ez 4111/1876 8,258 9,604 6,506 18,702 22,5K 331,5,0 36,120 Mcraga '113/,974 14,418 15,014 14,780, 16,53€9 n, 7/11/1985 16,704 17,`68 6/25/1903 -47 6,064 13,266 5,337 14,253 17,",4 7 1 F,434 Pii E> 6/22/19003 2,763 19,062 2 0,,'5 24,347, 33,034 4 7,19' 52,1,6�,' /1 '411961, 24,6_.0 .25,398 25,124 31 l 1,5 32,524 -� 1- _eases FE i�-,m r.o,-id 8/7/19 5 99,545 71,584 79,043 70,126 74,676 83,71,8 92,792 Sar.7ab10 4/26/1948 4,476 19,687 21,461 19,392 19,750 24,709 26,424 San Rarnm 7/1,/-,983 34,1,TO 43,509 W n-a,,Creek 1,0/19/1,9 4 2,420 9,903 39,844 46,034 53,643 60,542 63,218 cla --mco-porated ;746,705 217,350 378,565 40)9,793 463,218 642,733 725,008 e ora e4 122,278 191,680 77,240 73,036 -,94,034 '54,548 175,680 TOTAL 298,984 409,030 5555,805 582,829 657,252 797,281 9010,688 S---rce: 95imy990 Ti.s,census; 992-1998 Cmifomia Stale Dcpartrncnt ofFinance, 40 COUNTY OF C%,,N,-rRA COSTA MISCELLANEOUS STATISTICS GEOGRAPHICAL LOCATION: Contra Costa County is located-ea--San FrLncisco ffil the Bay Area. a is bordered by San F!.an6scc Bay wid Sm Pable Bay on the Wevby Suisun Bay and&.e Sacran-ento and San Joaqjin Rvm on the North,by the de'Ita country of San Joaquin CowAy on the East and by A-i'a-meda County on the Sou 1-m A L-=,J DE: Sea Levelto 3,849 fee AREA OF COUNTY: 732.6 square miles of land and 73.3 squa-re:miles of water. COUNTY SEAT: Mar Inez,California FORM OF GOVERNMENT: General Law County, governed by a five member Board of Supervisors. Contra Costa County is one of the original 27 counties established when California became a state in 849. MARCH 1945 NOVEMBER996 JILTNE 1998 PRIMARY ELECTION GENERAL ELECTION PRIMARY ELECT ION REGISTERED VOTERS 510,604 555,734 492,730 NUMBER VOT ING 216,359 356,383 222,717 PERCENT VOTING 42.37 64.13 45.20 ROADS: 741.03 rriles of Co-anty maintained streets and roads i--tae unincorporated areas. COUNTY EMPLOYEES NUMBER OF AT RJNE 30: PERCENT OF EMPILOYEFS N7 JMBER OF INCREASE PER THOUSAND YEAR EMPLOYEES (D CREASEOF POPULATION 1986 5,968 11 8.2 `987 6,1 11 1 2.4 8.3 1988 6,31'7 3.4 8.4 1-989 6,463 2.3 8.3 1-990 6,718 3.9 8.4 1991 7,008 4.3 8,6 1992 7,080 1.0 8.5 '993 6,689 (5.5) 7.8 '994 6,658 (0.5) 7.7 1995 6,822 2.5 7.7 1996 6,856 0.5 7.9 1997 6,974 1.7 7.9 1998 7,106 1.9 7.9 141