HomeMy WebLinkAboutMINUTES - 01141997 - SD2 SD.2
THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA.
Adopted this Order on January 14, 1997, by the following vote:
AYES: Supervisors Uilkema, Gerber, Canciamifla, and DeSaulnier
NOES: None
ABSENT: Supervisor Rogers
ABSTAIN: None
SUBJECT: ANNUAL FINANCIAL REPORT FROM AUDITOR- CONTROLLER
Kenneth Corcoran,, Auditor-Controller, presented the "Comphrehensive
Annual Financial Report" for the fiscal year ending June 30, 1996.
Following discussion by the Board members, Supervisor Uilkema moved
to accept the report.
Supervisor Canciamilla seconded the motion.
IT IS BY THE BOARD ORDERED that the Auditor-Controller's 1996
Annual Financial Report is ACCEPTED.
I hereby certify that this is a true and correct copy of
an action tTknd critorod on the minutes of the
Board of Sup �s�Ars on the date 0
ATTESTED � u(ry-1 l97
PHIL VTCHELOR,(Mark of the Ward
of Supervisors and County Administrator
Deputy
c.c. County Administrator,
Auditor-Controller
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
January 14, 1997
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Comprehensive Annual Financial Report for Year Ended June 30, 1996
Attached for your review is the County's Comprehensive Annual Financial Report (CAFR) for the
fiscal year ended June 30, 1996. It represents the culmination of all accounting and budgeting
activities for the County and its component units for the 1995-96 fiscal year.
While I would like to suggest that you read it from cover to cover, I know that probably isn't practical.
But, if you can spare 30 minutes, may I suggest you allocate your time as follows:
pages i-xi - The Introductory Section provides a quick summary of how the CAFR
(time: 8 minutes) is organized and general information about the County.
page 1 - The "Independent Auditors'Report" (AKA the opinion letter). Note in
(time: 1 minute) the third paragraph we received an unqualified "clean" opinion.
pages 2-9 - The meat of the financial statements. Don't spend much time in this
(time: 1 minute) section unless you have had at least Accounting I and 1B.
pages 10-39 - The Notes to the Financial Statements provide a wealth of information
(time: 14 minutes) about County operations. Information on the Treasurer's investments
(pg. 16), debt obligations(pg. 22), deferred compensation(pg. 33),
the retirement system(pg. 36), and more!
pages 129-148- The Statistical Section has all kinds of stuff for trivia freaks- answers to .
(time: 6 minutes) questions like who is the County's largest taxpayer(Chevron), which
city is the oldest(Antioch), have County expenditures increased or
decreased in constant dollars(increased), what% of registered voters
voted in March 1996 (42%), and more!!
I think your 30 minute perusal of the CAFR will reinforce what you probably already know - County
finances are extremely varied and complex.
KJC:pm
CAFR95-96
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SD2,
County,of Contra Costa, California
COMPREHENSIVE ANNUAL
.FINANCIAL REPORT
Fiscal Year Ended June 30,1996
l
Kenneth J. Corcoran,Auditor-Controller
�
' COUNTY OF CONTRA COSTA
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TABLE OF CONTENTS
June 30,l990 _
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Page
Introductory Section
Letter 0uthe Board of ---__—_--__------..—.__—.------------.i
PublicOfficials.........................................................................................................................................................im
OrganizationChart...................................................................................................................................................x
CertificateofAchievement......................................................................................................................................ud
Financial Section
I
Aodi�ma`Bbpo�..—.-------------.-....---.--.--_----^—.--------.-----------
] Financial Sta*mcots-Ovemiww
Combined Balance Sheet-All Fund Types and Account Groups..........................................................................2
Combined Statement ofRevenues, and Changes ioFund Balances-
5
Al K�nn�oou���Fund T�eo—..----.—.--.---------~---------_---------'—.
Combined Statement myRevenues,Expenditures and Changes in Fund Bmlancus-Budsetaod Actual-
General, Special Revenue and Certain Debt Service and Capital Project Funds................................................6
Combined Statement m[Revenues,Expenses,and ClaogenioRetaioelEarningu(Deficid/FozuYDaluooes-
�
All Fund Types and Pension Tnz�Iuzol.-------------.-_----------_'--
CmmbbmedStateuoentmfCaubFlown-AD Proprietary Fund Types........................................................................w '
lO
Notes to Fioaoo�l81a�omeo�.----.----.----------.—.--...-----.----.
Supplemental Combining Individual Fund and Individual Account Group Financial Statements and Schedules:
GeneralFund:....................................................................................................................................................4l
BalanceSheet.................................................................................................................................................42
Schedule of Revenues,Expenditures and Changes ioFund Balance'Budget and Actual............... -----43
Budget�
Schedule of Compared to�--,e_.---.----------..—.-------.-------_44
Special Revenue Funds:----.—'---..—.---..—_-----.---.'—.----------.----.--..GG
CombiningBalance Sheet.............................................................................................................................60
�� �B�d���� 70
| �mo�»��oQQtu*:o�m�oJ��v�oo�s Gn�cod@�zm� �t�o��o -----------.--.
Schedules of Revenues,Expendituresand Changes ioFund Balamoce-Bndgpg and Actual:
'
I�xudI�ool—_--''_—._---.'—''---------'--'------'—'------'---'-- /2
` .
/ Library Fund.............................................................................................................................................73
�74
Fi��Irmte�imoFunds--...-----_.-_---.------------.--.—.--..—_—.--.----.
'
Healthand Sanitation Funds......................................................................................................................?5
'
` Service Areas Funds.................................................................................................................................76
7�
. I�mmd Coo�mlI�zuds._—_'---_------_—'-.---------------'—..''---.
79
� I�mnEnfbroexu�tFunds.---.---.--------------.-------.---.-----__.—..
` �O
� K�mz�000d�do�oo Jo�b�I�zodo-------..`---..---..---------.--_.—_-----.
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^� Modernization Funds.......................................................................................................0l
OtherSpecial Revenue Funds...................................................................................................................Q2
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LandDevelopment Fund............................................................................................................................83
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RedevelopmentAgency Funds............................................:....:................................................................84
HousingAuthority Fund............................................................................................................................. 85
ChildDevelopment Fund................................................................................................ ........................ 86
DebtService Funds:.........................................................;..................................................................................87
CombiningBalance Sheet.......................................................:..................................................................... 88
Combining Statement of Revenues,Expenditures and-Changes in Fund Balances......................................... 90
Schedules of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual:
Sanitation Bonds Debt Service Funds.......................................................................................................92
Recreation and Park Bonds Debt Service Funds...............................................:..:.................:...................93
Storm Drainage Bonds Debt Service Funds...............................................................................................94
Redevelopment Agency Debt Service Fund...............................................................................0...............95
PensionBond Debt Service Fund...............:..............................................................................................96
Housing Authority Debt Service Fund.......................................................................................................97
CapitalProjects Funds:.......................................................................................................................................99
CombiningBalance Sheet............................................................................................................................100
Combining Statement of Revenues,Expenditures and Changes in Fund Balances........................................101
Schedules of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual:
RedevelopmentAgency Fund..................................................................................................................102
WestCounty Jail Fund.............................................................................................................................103
EnterpriseFunds:..............................................................................................................................................105
CombiningBalance Sheet............................................................................................:...............................106
Combining Statement of Revenues,Expenses and Changes in Retained Earnings........................................108
CombiningStatement of Cash Flows.............................................................................................:..............110
InternalService Funds:.....................................................................................................................................113
CombiningBalance Sheet:...........................................................................................................................114 r
Combining Statement of Revenues,Expenses and Changes in Retained Earnings........................................1161-
Combining
16,-Combining Statement of Cash Flows..........................................................................................................:.118
FiduciaryFunds:...I............................................................................................................................................121
CombiningBalance Sheet............................................................................................................................122
Combining Statement of Changes in Assets and Liabilities-Agency Funds.................................................123
General Fixed Assets Account Group:...............................................................................................................127
Schedule of General Fixed Assets-By Source........................:.....................................................................128
Schedule of Changes in General Fixed Assets-By Function and Activity....................................................129
Schedule of General Fixed Assets-By Function and Activity.......................................................................130
Statistical Section
General County Revenues by Source-Last Ten Fiscal Years.................................................................................133
General County Expenditures by Function-Last Ten Fiscal Years..................................:.....................................134
General County Revenues by Source-Constant Dollars........................................................................................135
General County Expenditures by Function-Constant Dollars................................................................................136
Property Taxes-Direct and Overlapping Governments-Last Ten Fiscal Years....a.........I......................................137
Property Tax Levies and Delinquencies...............................................................................................................::138
Property Tax Rates-Direct and Overlapping Governments-Last Ten Fiscal Years...............:I.............................139
Assessed Value of Taxable Property..................................................................................................................... 140
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita........................................ 141
Property Value, Construction and Bank Deposits-Last Ten Fiscal Years.............................................................. 142
Ratio of Annual Debt Service Expeditures for General Bonded Debt to
Total General Expenditures and Other Uses....................................................................................................... 144
Computation of Legal Debt Margin...................
................................................. ............................................. 145
Computation of Direct and Overlapping Dept........................................................................................................ 146
TenPrincipal Taxpayers......................................................................................................... ... 147
Demographics-Population.................................................................................................................................. 148
MiscellaneousStatistics......................................................................................................................................... 149
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Contra Costa County
Office Of Kenneth J.Corcoran
Audhor-Contraller
COUNTY AUDITOR-CONTROLLER
Stephen J.Ybarm
AssistrtAuditor-conaoWr
625 Court Street
Martinez,California 94553-1282 0 `
Telephone 510 646-2181 �` i °r
Fax(510)646-2649
�"• coiis'f''
November 20, 1996
Members of the Board of Supervisors and
Citizens of Contra Costa County:
The Comprehensive Annual Financial Report (CAFR) of the County of Contra Costa for the fiscal year of 1995-96 is
presented in compliance with Section 25253 of the Government Code of the State of California. This report was prepared by
the Office of the County Auditor-Controller, which is responsible for both the accuracy of the presented data and the
completeness and fairness of the presentation,including all disclosures. We believe the data,as presented,are accurate in all
material aspects and presented in a manner designed to fairly set forth the financial position and results of operations of the
County as measured by the financial activity of its various funds,and that all disclosures.necessacy to enable the reader to gain
the maximum understanding of the County's financial affairs have been included.
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 financial transactions. The CAFR is organized into three
sections:
• The Introductory Section is intended to familiarize the reader with the organizational structure of the
County, the nature and scope of the services it provides, and the specifics of its legal operating
environment.
• The Financial Section includes the audited general-purpose financial statements, its notes thereto,
supporting schedules necessary to fairly present the financial position and the results of operations of the
County in conformity with generally accepted accounting principles, and the independent auditors'
report on the general-purpose financial statements.
• The Statistical Section contains comprehensive statistical data for the County relating to its physical,
economic,social and political characteristics.
The County reporting entity includes all the funds and account groups of the primary government as well as all of its
component units. Component units are legally separate entities for which the primary government is financially accountable.
By this definition, the reporting entity includes 45 separate legal entities: the County, the Contra Costa County Public
Facilities Corporation,the Housing Authority of Contra Costa County(included as of and for the year ended March 31, 1996),
the Contra Costa County Redevelopment Agency, and 41 County Special Districts and Service Areas. The reporting entity
excludes certain separate legal entities which are autonomous organizations that handle their own fiscal affairs and for which
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the Board of Supervisors is not financially accountable. Accordingly, they are not included in the accompanying general-
purpose financial statements,except for their assets,principally cash and investments,which are held by the County Treasurer.
The County provides the full-range of services contemplated by statute. These services include public protection,highways
and streets,sanitation,health and social services,planning and zoning,and general administrative services.
ECONOMIC CONDITIONS AND OUTLOOK
Contra Costa County 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 Area. The County covers about 733 square miles; the western and northern shorelines are
highly industrialized,while the interior sections are suburban/residential,commercial and light industrial.
The County has a general law form of government. A five member Board of Supervisors,each elected to four year terms,
serves as the legislative body. A County Administrative Officer is appointed by the Board and nuns the day-today business.
Population and job growth projections remainpositive. As of January 1, 1996,the County's population was estimated at
870,724,an increase of 8.41/o since 1990. Further confirmation comes from a study prepared by the Association of Bay Area
Govemments,which projects an 18.9%increase in population and a 37.0°/o increase in jobs between 1995 and 2005.
The State's economy appears to be emerging from the recent recession. This is supported by current unemployment
statistics,which indicate the State's overall jobless rate fell to 7.3%in June, 1996 from 7.7%a year ago.
The County's June 1996 jobless rate of 5.0%was down from 6.3%a year ago. Consistent with historical performance,it
was also significantly below the State-wide average of 7.3%. The County's economy is very diverse;major industries include
petroleum refining, steel manufacturing, chemicals, electronic equipment, 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 only military installation in the County,is not slated for closure. The combination of the above factors
contributes to Contra Costa's consistent ranking as a leading county in both per capita and household income.
MAJOR INITIATIVES AND SERVICE EFFORTS AND ACCOMPLISHMENTS
Construction of the County's new hospital is proceeding on schedule and within budget. The$82,000,000 state-of-the-art
facility should be ready for service in August of 1997. The County is applying to the State Department of Health Services to
participate in the Medi-Cal Local Initiative Program. This will help control the cost of providing health services to those
eligible for Aid to Families with Dependent Children by requiring them to enroll in either one of two health maintainence
organizations. If approved,the program is anticipated to begin in February of 1997.
The County established the Information Technology Steering Committee(ITSC),chaired by the County Administrator and
comprised of department heads from major county departments. The I TSC developed and approved a long-range information
technology strategy. A telecommunications strategy is due to be approved and implemented by the end of the 1996 calendar
year. The TTSC will continue to advise and recommend information technology policy to the Board of Supervisors into the
future.
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Ensuring adequate telecommunications capacity for the growth of multiple County systems,is a major resource issue to the
County. The County's Department of Information Technology and General Services Department are reviewing and analyzing
the County's entire telecommunications infrastructure. They are developing an integrated plan for the simultaneous use of
video,voice and data communications throughout the County's telecommunications infrastructure.The County will be moving
forward with the results of this analysis in developing a tactical approach to implementation during the 1997 calendar year.
The County's major strategic priority during 1996 was developing and implementing a corrective action plan to resolve the
Year 2000 date issue. County department heads,with guidance from the Director of Information Technology, developed a
coordinated_plan to replace certain legacy systems,and to"repair"the remainder of the systems,based on each application's
order of importance to the County's business needs. The County is now almost 35 percent complete in its overall effort to
resolve the issue for internal, county-wide computer applications. Departments have also begun working on their internal
applications,based upon their own business needs.
The County's Department of Information Technology,in conjunction with numerous County departments,has developed a
World Wide Web Internet presence during the past year. There are now nine County departments with home pages under the
County's web site umbrella and this number is expected to increase significantly during the next year. The County's web site is
receiving about 500 visits each week from all over the world. Board of Supervisors'agendas and minutes and other documents
are already available to the public on the County web site.
The Library completed installation of the major modules of its new electronic information system in 1996. Library users
can now walk into any branch and use a colorful, easy computer interface to search the Internet, the Library's catalog,
magazine and reference databases,and reserve labrary materials. They can also access this new system by modem or through
the Internet;the Library has its own presence on the World Wide Web and will be using this new forum to expand services to
remote users. At 12 sites they can use a self-checkout machine. In 1997,the Library will install 4 personal computers with
voice synthesis and text enlargement features for use by sight-impaired customers. Library users will be able to use an
automatic phone system to renew materials previously borrowed, and to get information about their reservations and their
Library account;they will also be able to receive automatic phone notifications to pick up items they have requested,which will
cut the waiting time for bestsellers and other in-demand materials. ! i
A new,client-server based payroll and human resources computer system was purchased and is being implemented The
County is also selecting a compatible time and attendance system. These systems will enable the County to efficiently meet its
human resource accounting needs into the future.
Contra Costa Television, the County government and education channel on cable television, has added new programs.
These include live audio coverage of Board of Supervisors meetings,a live call-in Health program two times a month,a weekly
Business Wrap-Up program to highlight and discuss business issues and a weekly Senior Information Journal program
produced by the Office on Aging. The studio can also be used as a down-link site for teleconferencing.
FINANCIAL INFORMATION
County management is responsible for establishing and maintaining an internal control structure designed to ensure that
the assets of the County are protected from loss, theft or misuse, and that accounting data are compiled to allow for the
preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure
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is designed'to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable "
assurance recognizes that: (1)the cost of a control should not exceed the benefits likely to be derived;and(2)the evaluation of
costs and benefits requires estimates and judgments by management.
Budgetary Controls
Using the County's automated accounting system, the Auditor-Controller restricts each department's expenditures to the
amount appropriated by the Board of Supervisors for the year. Increases in.budget appropriations must be approved by the
Board of Supervisors as a transfer from the Reserve for Contingencies, as a transfer from another appropriation, or as an
appropriation of new or unanticipated revenue. No department is pennitted to spend more than its available appropriations.
Airy appropriations remaining in the department at the end of the fiscal year automatically lapse and are transferred to fund
balance. The year-end fund balance,along with projected revenues,becomes available for appropriation the following year.
An encumbrance accounting system is used to facilitate effective budgetary control. An encumbrance reserves a portion of an
appropriation at the time a commitment is made to acquire goods or services. Open encumbrances are reported as reservations
of fund balances at June 30, 1996,and are reappropriated as part of the following year's budget.
General Governmental Functions
The general governmental functions are contained in the General, Special Revenue, Debt Service and Capital Projects
Funds. Included in these Funds are the special districts governed by the Board of Supervisors.
Revenues for County governmental functions totaled$870 million in 1995-96, an increase of 0.5%from 1994-95. The
amount of revenues from various sources and the changes from last year are shown in the following tabulation(in thousands):
Percent Increase
Of (Decrease) Percent
'Revenue Source Amount Total From 1994-95 Change
Taxes $ 179,431 20.6% $ 12,246 7.3%
Licenses,permits,and franchise fees 14,569 1.7 1,237 9.3
Fines,forfeitures,and penalties 20,477 2.3 (829) (3.9)
Use of money and property 33,903 3.9 3,303 10.9
Intergovernmental 470,211 54.0 (8,139) (1.7)
Charges for services 130,087 15.0 (10,267) (7.3)
Other revenues 21,360 2.5 6,437 43.2
Total $ 870,038 100.0% $ 3,988 0.5%
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Tax revenue increased 7.3%,largely from an improving*Cabfonua economy which contributed to increases in both sales
taxes and real estate transfer taxes. Police and Fire District assessments and Assessment District bond assessments also
increased.
Intergovernmental revenues decreased 1.7%over the prior year. Health and welfare realignment monies received from the
State, previously recorded in the General Fund and transferred via subsidy to the Hospital and Health Maintenance
Organization Enterprise Funds,are now recorded in these funds directly. The decrease resulting from this change was offset,
in part,by other increases in State revenue.
Charges for services decreased 7.3%over the prior year because in the prior year, there were one-time transactions to
implement a new State reporting requirement for Trial Court functions which increased reported revenues in that year. (These
transactions also impacted public protection expenditures in the prior year as discussed below.)
Other revenues increased 43.2%o-*,er the prior year,due primarily to insurance reimbursements for damage resulting from
the August and September 1995 court facilities fires disclosed in last year's CAFR The increase was offset, in part,by the
absence of reimbursements for retiree health premiums provided in previous years by the Employees'Retirement Association.
Expenditures for County governmental purposes totaled$879 million,a 0.3%decrease from 1994-95. Changes in levels of
expenditures for major functions of the County from the preceding year are shown in the following tabulation(in thousands):
Percent Increase
Of (Decrease) Percent
Function Amount Total From 1994-95 Change
General government $ 84,137 9.6% $ 14,309 20.5%
Public protection 257,933 29.3 (12,166) (4.5)
Health and sanitation 125,551 14.3 1,994 1.6
Public assistance 286,457 32.6 (6,837) (2:3)
Education 12,878 1.5 3,484 37.1
Public ways and facilities 39,536 4.5 4,200 11.9
Recreation and culture 803 1 477 146.3
Debt Service 59,481 6.7 , 17,049 40.2
Capital outlay 12,231 1.4 (25,166) (67.3)
Total $ 879,007 100.0% $ (2,656) (0.3)% .
General government expenditures increased 20.5%over the prior year. Approximately $12 million of the $14 million
increase were expenditures to repair Court facilities damaged in last year's fires.
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The public protection expenditures decreased because in the prior year, there were one-time transactions to implement a
new State reporting requirement for Trial Court functions which increased reported expenditures in that year.
Public assistance expenditures decreased by$6.8 million over the prior year. The reductions were principally in general
assistance($3.3 million)and categorical aid programs($3.2 million),both of which experienced declining case loads resulting
from the improving economy and the success of programs designed to reduce people's need for assistance.
Education expenditures increased by$3.5 million over the prior year. The increase was primarily in spending on Library
services and reflects a major investment in new technology.
Public ways and facilities expenditures increased by$4.2 million over the prior year,primarily due to increased spending
on unincorporated area mad projects.
Debt service expenditures increased by 40.2%over the prior year. The increase reflects the redemption of$7 million in
Redevelopment Agency debt, $4 million in debt service payments on pension obligation bonds (previously reported in the
Enterprise Funds),and$2 million in increased debt service on Assessment District debt.
Capital outlay expenditures decreased 67.3%over the prior year primarily because four new buildings were acquired and
financed through the Public Facilities Corporation in the prior year and no similar acquisitions were made in the current year.
Enterprise Operations
The County Hospital had retained earnings of $27,244,000 and the Health'Maintenance Organization had retained
earnings of$2,369,000, as of June 30, 1996. These amounts were after General Fund contn'butions of$3,734,000 and
$9,014,000,respectively. The Major Risk Medical Insurance Enterprise Fund had retained earnings of$187,000. The Airport
Enterprise Fund had a retained deficit of $1,070,000 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$190,000. The Regency Hills Enterprise Fund had a retained deficit of$382,000 which will be eliminated
with future revenues under Federal and State programs.
The County reclassified pension bond obligations from the Hospital, Health Maintenance Organization and. Airport
Enterprise Funds to the General Long-Term Obligations Account Group this year to more accurately reflect the legal
responsibility of the County to pay the debt service on the bonds.-Amounts for all years presented have been restated,and the
effect increased retained earnings in the Enterprise Funds significantly. The amount of the adjustment to retained earnings,in
total,for the 2 years that were restated was$55,109,000.
Pension Trust Fund Operations
The Employees'Retirement Association elected early adoption of Governmental,Standards Board(GASB)Statement No.
25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans. In
coordination, the County elected early adoption of GASB Statement No. 27,Accounting for Pensions by State and Local
Governmental Employers. The essence of this change is enhanced pension accounting disclosure and the reporting of pension
investments at fair value instead of historical cost. Total Association assets were$1,772,656,000 at December 31, 1995, an
increase of$385,906,000 compared to 1994. Net appreciation in the fair value of pension investments accounted for
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$310,787,000 of this increase. The Employees' Retirement Association had a fund balance at December 31, 1995, of
$1,751,385,000.
Debt Administration
The County finances its cash requirements prior to collection of taxes by short-term borrowing. The 1995-96 Tax and
Revenue Anticipation Notes of$90 million received ratings of NIIGI from Moody's Investors Service and SP1+from Standard
and Poor's Corporation. These are the highest ratings for this type of borrowing.
The County continues to have capital lease obligations under lease/purchase agreements for various County buildings and
other property principally with the Contra Costa County Public Facilities Corporation,,a non-profit public benefit corporation
which assists the County in financing public buildings and facilities. There were no new leases between the County and the
Corporation in 1995-96. Total obligations of the Public Facilities Corporation outstanding at June 30, 1996, were
$225,129,000.
Cash Management
Cash temporarily idle during the year was invested in accordance with Government Code Sections 53600(et. seq.)which
allow investment maximums of 40% in banker's acceptances, 30%in negotiable certificates of deposit, and up to 30% in
commercial paper. There is no limit on investments in collateralized certificates of deposit and U.S.Government-issues. The
County Treasurer continues to have a more restrictive investment policy than required by law. In accordance with
Government Code Sections 27130-27137,an investment oversight committee was formed during the year and it has reviewed
the quarterly investment reports prepared by the Treasurer. The average yield on investments for the fiscal year ended June 30,
1996,was 5.54°/a
Risk Management
The County is self-insured for workerscompensation, general and automobile liability, medical malpractice, dental,
management long-term disability and unemployment insurance. The County maintains excess insurance policies to cover
workers'compensation claims from$750,000 to$10 million, and general and automobile liability claims from$2 million to
$10 million, and also purchases various insurance policies to cover exposures not feasible to self-insure or that can be
purchased at reasonable cost.
The County's Risk Management office administers claims for the various programs,provides loss prevention services,and
minimizes risks through various risk control strategies.
OTHER INFORMATION
Independent Audit
For over 50 years the policy of the County has been to require an annual audit of the financial statements of the County by
independent certified public accountants. The Board of Supervisors selected the firm of KPMG Peat Marwick LLP to perform
the 1995-96 audit.
vii
Awards
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of
Achievement for Excellence in Financial Reporting to Contra Costa County for its 1994-95 Comprehensive Annual Financial
Report. This was the fourteenth consecutive fiscal year the County has received this award
In order to be awarded a Certificate of Achievement,the County must publish an easily readable and efficiently organized
comprehensive annual financial report whose contents conform to program standards. Such a report must satisfy both
generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid only for a period of one year. We believe our current report continues to conform to
Certificate of.,Achievement requirements, and we are submitting it to the GFOA to determine its eligibility for another.
certificate.
Acknowledgments
The preparation of this report on a timely basis could not be accomplished without the efficient and dedicated services of
the entire staff of the Auditor-Controller's department. I would like to express my appreciation to all members of the
department who assisted and contributed to its preparation. I would also like to thank the members of the Board of Supervisors
and the County Administrator for their interest and support in planning and conducting the financial operations of the County
in a responsible and progressive manner.
Respectfillly submitted,
Kenneth J. � ran
Auditor-Controller
viii
COUNTY OF CONTRA COSTA
PUBLIC OFFICIALS
June 30, 1996
ELECTED OFFICIALS
Supervisor,District 1 Jim Rogers
Supervisor,District 2 Jeff Smith
Supervisor,District 3 Gayle Bishop
Supervisor,District 4 Mark De Saulnier
Supervisor,District 5 Tom Torlakson
Assessor Gus Kramer
Auditor-Controller Kenneth J. Corcoran
Clerk-Recorder Stephen L. Weir
District Attorney-Public Administrator Gary T.Yancey
Sheriff-Coroner Warren E.Rupf
Treasurer-Tax Collector Alfred P.Lomeli
APPOINTED OFFICIALS
County Administrator Philip J.Batchelor
County Counsel Victor J. Westman
County Librarian Anne Marie Gold
County Probation Officer Terry Starr
Director of Animal Services Diane Iwasa
Director of Building Inspection Franklin Lew
Director of Community Development Harvey E.Bragdon
Director of Community Services(Acting) Scott Tandy
Director of Cooperative Extension,(Acting) Susan G.Laughlin
Director of General Services Barton J. Gilbert
Director of Growth Management and Economic Development Agency Val Alexeeff
Director of Health Services' William Walker MD
Director of Human Resources - Leslie T.Knight .
Executive Director of Private Industry Council Arthur C.Miner
Director of Public Works J.Michael Walford
County Welfare Director John Cullen
Agricultural Commissioner-Director of Weights and Measures(Acting) Ed Meyer
Municipal Court Administrator Ken Torre
Public Defender Charles H. James
Superior Court Administrator-Jury Commissioner Len LeTellier
Veterans'Services Officer Gary D.Villalba
Chief,Bethel Island Fire Protection District(Acting) David Wahl
Chief,Contra Costa Fire Protection District Allen Little
Chief,Crockett-Carquinez Fire Protection District Jerry Littleton,Jr.
Chief,East Diablo Fire Protection District Paul Hein
Chief,Moraga Fire Protection District Allen Little
Chief,Orinda Fire Protection District Allen Little
AFFILIATED ORGANIZATIONS
Administrator,Contra Costa County Employees'Retirement Association Patricia Wiegert
Executive Director,Housing Authority of the County of Contra Costa Richard Martinez
President,Contra Costa County Public Facilities Corporation John E. Whalen
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.Certificate of
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for Excellence
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Presented to
Contra Costa County,
California
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 1995
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs)achieve the highest
standards in government accounting
and financial reporting.
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One Kaiser Plaza
Oakland, CA 94612
Independent Auditors' Report
The Honorable Board of Supervisors
County.of Contra Costa,California
We have audited the accompanying general-purpose financial statements of the County of Contra
Costa as of and for the year ended June 30, 1996, as listed in the table of contents.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.
We conducted our audit in accordance with generally accepted auditing standards.Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the general-
purpose financial statements are free of material misstatement.An audit includes examining, 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 financial statement presentation.We believe that our
audit provides a reasonable basis for our opinion.
In our opinion,the general-purpose financial statements referred to above present fairly,in all
material respects, the financial position of the County of Contra Costa as of June 30; 1996, and the
results of its operations and the cash flows of its proprietary fund type for the year then ended in
conformity with generally accepted accounting principles.
As further described in note 7 to the general-purpose financial statements,the County changed its
presentation of the Pension Bonds Payable.In addition,as described in note 1(e)to the general-
purpose financial statements,the County adopted the provisions of the Governmental Accounting
Standards Board(GASB)Statement No. 27,Accounting for Pensions by State and Local
Governmental Employers. The method of accounting for investments of the Pension Trust Fund has
also changed effective January 1, 1995,in connection with the Contra Costa County Employees'
Retirement Association's adoption of GASB 25,Financial Reporting for Defined Benefit Pension
Plans; see note 1(c).
Our audit was made for the purpose of forming an opinion on the general-purpose financial
statements taken as a whole.The supplemental combining,individual fund,and individual account
group financial statements and schedules listed in the accompanying table of contents are presented
for purposes of additional analysis and are not a required part of the general-purpose financial
statements of the County of Contra Costa. Such information has been subjected to the auditing
procedures applied in the audit of the general-purpose financial statements and,in our opinion,is
fairly stated in all material respects in relation to the general-purpose financialstatementstaken as a
whole.
X00 �
Oakland, California
November 20, 1996
COUNTY OF CONTRA COSTA
COMBINED BALANCE SHEET-ALL FUND TYPES AND ACCOUNT GROUPS
JUNE 30,1996
(In Thousands)
Governmental Fund Types
Special Debt Capital
Assets&Other Debits General Revenue Service Projects
Cash and investments $ 114,420 97,095 j 16,874 22,794
Land held for sale 2,189
Accounts receivable and accrued revenue 59,008 14,210 2,116 90
Inventories 1,656
Due from other funds 47,783 11,159 10 811
Taxes receivable
Advances to other funds 866 12,466
Notes receivable 2,485
Prepaid items and deposits 2,491 728 100
Fixed assets,net
Amount available in debt service funds
Amount to be provided for retirement
of long tern obligations
Total Assets&Other Debits $ 226,224 140,332 19,000 23,795
Liabilities,Equity&Other Credits
Liabilities:
Warrants outstanding
Short term notes 90,000
Accounts payable and accrued liabilities 27,512 13,381 4,033 141
Employee benefits payable
Due to other funds 22,586 18,377 11 1,154
Welfare program advances 19,541
Capital lease obligations
Unapportioned taxes
Tax loss guarantees
Due to other agencies and districts
Certificates ofparticipation,net
Advances from other funds 3,057 348
Deferred revenue and credits 10,061 11,329
Deferred compensation
Notes payable
Pension and other bonds payable
Special assessment debt with
government commitment f
1
Other non-current liabilities
Total Liabilities 169,700 46,144 4,044 1,643
Equity&Other Credits:
Contributed capital
Investment in general fixed assets j
Retained earnings:
Reserved for debt service
Unreserved
Fund balances:
Reserved 15,522 25,142 14,956 2,444.
Unreserved:
Designated 6,462 5,138 19,494
Undesignated 34,540 63,908 214
Total Equity,&Other Credits 56,524 94,188 14,956 22,152
Total Liabilities,Equity&Other Credits $ 226,224 140,332 19,000 23,795
See accompanying notes to general-purpose financial statements.
2
Fiduciary
Proprietary Fund Types Fund Types Account Groups
General General (Memorandum
Imemal Trust and Fixed Long-Term Only)
Enterprise Service Agency Assets Obligations Totals
116,613 73,825 2,536,392 2,978,013
2,189
25,527 160 30,979 132,090
806 2,462
17,549 951 56,727 134,990
59,870 59,870
29080 15,412
2,485
1,972 61 5,352
91,263 50 543,601 634,914
14,956 14,956
548,628 548,628
253,730 74,936 2,686,159 5439601 563,584 4,531,361
63,616 63,616
90,000
24,958 69,668 24,241 163,934
4,253 38 21,241 25,532
16,742 1,687 73,861 134,418
19,541
3,983 30,395 34,378
619069 61,069
18,670 18,670
585,334 585,334
122,877 99,545 222,422
12,007 15,412
21,376 42,766
107,945 107,945
558 19499 2,057
366,517 366,517,
32,380 32,380
1,031 19031
1959778 71,355 934,774 563,584 1,987,022
29,794 29,794
543,601 543,601
14,749 14,749
13,409 3,581 16,990
1,751,385 1,809,449
31,094
98,662
57,952 3,581 1,751,385 543,601 2,544,339
253,730 74,936 2,686,159 543,601 5639584 4,531,361
3
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COUNTY, CONTRA COSTA
COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES
IN FUND BALANCES-ALL GOVERNMENTAL FUND TYPES
YEAR ENDED JUNE 30,1996
(In Thousands)
(Memorandum
Special Debt Capital Only)
General Revenue Setvice Projects Totals
Revenues:
Taxes $ 95,773 72,180 8,597 2,881 179,431
Licenses,permits and franchise fees 6,689 7,880 14,569
Fines,forfeitures and penalties 17,437 3,040 20,477
Use of money and property 13,406 5,035 14,231 1,231 33,903
Intergovernmental 373,167 96,447 421 176 470,211
Charges for services 99,678 30,012 397 130,087
Other revenue 17,456 3,840 64 21,360
Total Revenues 623,606 218,434 23,313 4,685 870,038
Expenditures:
Current:
General government 82,256 .1,881 84,137
Public protection 141,875 116,058 257,933
Health and sanitation 115,286 10,265 125,551
Public assistance 233,862 52,595 286,457
Education 130 12,748 12,878
Public ways and facilities 6,933 32,603 39,536
Recreation and culture 803 803
Debt Service:
Principal 21,141 21,141
Interest 4,273 34,067 38,340
Capital outlay 1,371 2,733 2,995 5,132 12,231
Total Expenditures 585,986 229,686 58,203 5,132 879,007
Excess(deficiency)of revenues over
(under)expenditures 37,620 (11,252) (34,890) (447) (8,969)
Other Financing Sources(Uses):
Operating transfers in 18,804 20,025 32,845 71,674
Operating transfers out (50,911) (3,345) (7,856) (62,112)
Advances from other funds 1,951 20 19971
Repayment of advances (783) (160) (943)
Proceeds from issuance of debt 173 4,347 4,520
Capital lease financing 1,371 1,371
Total Other Financing Sources(Uses) (30,736) 18,021 32,845 (3,649) 16,481
Excess(deficiency)of revenues and
other financing sources over(under)
expenditures and other financing uses 6,884 6,769 (2,045) . (4,096) 7,512
Fund Balances at Beginning of Year,
as Previously Reported 51,570 85,907 17,001 26,248 180,726
.Adjustments to beginning fund balance (418) (418)
Fund Balances at Beginning of Year,
as Restated 51,152 85,907 17,001 26,248 180,308
Residual equity transfer in 1,512 1,512
Residual equity transfer out (1,512) (1,512)
Fund Balances at End of Year $ 56,524 94,188 14,956 22,152 187,820
See accompanying nota to general-purpose financial statements.
5
COUNTY OF CONTRA COSTA
COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES
IN FUND BALANCES-BUDGET AND ACTUAL-GENERAL,SPECIAL REVENUE,AND
CERTAIN DEBT SERVICE AND CAPITAL PROJECTS FUNDS
YEAR ENDED JUNE 30,1996
(in Thousands)
General Fund
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 91,092 95,773 4,681
Licenses,permits and franchise fees 6,044 6,689 645
Fines,forfeitures and penalties 18,002 17,437 (565)
Use of money and property 10,017 13,406 3,389
hrtergovemmental 372,287 373,167 -880
Charges for services 103,810 99,678 (4,132)
Other revenue 18,187 17,456 (731)
Total Revenues 619,439 623,606 4,167
Expenditures:
Current:
General government 90,969 82,256 8,713
Public protection 147,294 141,875 5,419
Health and sanitation 116,704 115,286 1,418
Public assistance 242,003 233,862 8,141
Education 132 130 2
Public ways and facilities 12,191 6,933 5,258
Recreation and culture 1 1
Debt service 4,278 4,273 5
Capital outlay 1,371 1,371
Total Expenditures 614,943 585,986 28,957
Excess(deficiency)of revenues over
(under)expenditures 4,496 37,620' 33,124
Other Financing Sources(Uses):
Operating transfers in 18,804 18,804
Operating transfers out (50,911) (50,911)
Advances from other funds
Repayment of advances
Proceeds iimn issuance of debt
Capital lease financing 1,371 1,371
Total Other Financing Sources(Uses) (32,107) (30,736) 1,371
Excess(deficiency)of revenues and other
financing sources over(under)expenditures
and other financing uses (27,611) 6,884 34,495
Fund Balances at Beginning of Year,
as Previously Reported 51,570 51,570
Fund balance adjustment (418) (418)
Fund Balances at Beginning of Year,
as Restated 51,570 51,152 (418)
Residual equity transfer In
Residual equity transfer out (1,512) (1,512)
Fund Balances at End of Year $ 23,959 56,524 32,565
See accompanying notes to general-purpose financial statements.
6
Special Revenue Funds Debt Service Funds Capital Projects Funds
Variance Variance Variance
Favorable Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable) Budget Actual (Unfavorable)
71,510 72,180 670 2,515 2,235 (280) 2,597 2,881 284
8,647 7,880 (767)
3,030 3,040 10
3,966 5,035 1,069 821 1,187 366 388 1,154 766
102,544 96,447 (6,097) 409 421 12 252 176 (76)
25,606 30,012 4,406
6,196 3,840 (2,356) 12,758 (12,758)
221,499 218,434 (3,065) 3,745 3,843 98 15,995 4,211 (11,784)
2,578 1,881 697
146,006 116,058 29,948
12,193 10,265 1,928
59,186 52,595 6,591
13,950 12,748 1,202
53,991 32,603 21,388
2,555 803 1,752
35,653 35,456 197
2,441 2,733 (292) 43 5 38 12,827 3,404 9,423
292,900 229,686 63,214 35,696 35,461 235 12,827 3,404 9,423
(71,401) (11,252) 60,149 (31,951) (31,618) 333 3,168 807 (2,361)
20,025 20,025 31,584 32,145 561
(3,345) (3,345) (7,830) (7,830)
1,951 1,951 20 20
(783) (783) (160) (160)
173 173 4,347 4,347
17,848 18,021 173 31,584 32,145 561 (7,970) (3,623) 4,347
(53,553) 6,769 . 60.322 (367) 527 894 (4,802) (2,816) 1,986
85,907 85,907 598 598 24,062 24,062
85,907 85,907 598 598 24,062 24,062
1,512 1,512
32,354 94,188 61,834 231 1,125 894 19,260 21,246 1,986
COUNTY OF CONTRA COSTA
COMBINED STATEMENT OF REVENUES,EXPENSES,AND CHANGES
IN RETAINED EARNINGS(DEFICITS)/FUND BALANCES-ALL PROPRIETARY
FUND TYPES AND PENSION TRUST FUND
YEAR ENDED JUNE 30,1996
(In Thousands)
Proprietary Fiduciary
Fund Types Fund Type (Memorandum
Internal Pension Only)
Enterprise Service Trust Totals
Operating Revenues:
Charges for services $ 186,835 23,196 210,031
Intergovernmental 22,161 22,161
Earnings on investments 380,705 380,705
J Net loss on investments
(5,605) (5,605)
Contributions 49,062 49,062
Total Operating Revenues 208,996 23,196 424,162 656,354
Operating Expenses:
Salaries and employee benefits 90,308 416 1,009 91,733
Services and supplies 98,105 6,094 2,317 106,516
Other charges 5,925 5,925
Benefit and claim expense 32,403 69,803 102,206
Depreciation 3,757 3,757
Total Operating Expenses 198,095 38,913 73,129 310,137 i
Operating Income(Loss) 10,901 (15,717) 351,033 346,217
Nonoperating Revenue(Expenses):
Interest income 17 3,484 3,501
Interest expense (68) (68)
Loss on disposal of fixed assets (165) (165)
Non-operating expenses (4) (4)
Total Nonoperating Revenues(Expenses) (220) 3,484 3,264
Income(Loss)Before Operating Transfers 10,681 (12,233) 351,033 349,481
Operating transfers in 12,748 200 12,948
Operating transfers out (22,510) (22,510)
Net Income(Loss) 919 (12,033) 351,033 339,919
Add depreciation on contributed capital 1,346 1,346
Increase(Decrease)in Retained Earnings/
Fund Balance 2,265 (12,033) 351,033 341,265
Retained Earnings/Fund Balance
at Beginning of Year as Previously
Reported/Restated 25,992 15,614 1,367,201 1,408,807
Adjustment to beginning retained earnings (99) 33,151 .33,052
Retained Earnings/Fund Balance
at Beginning of Year,as Restated 25,893 15,614 1,400,352 1,441,859
Retained Earnings/Fund Balance
at End of Year S 28,158 3,581 1,751,385 1,783,124
See accompanying notes to general-purpose financial statements.
8
COUNTY OF 6"bNTRA COSTA
COMBINED STATEMENT OF CASH FLOWS-
ALL PROPRIETARY FUND TYPES
YEAR ENDED]UNE 30,199.6
(In Thousands)
Proprietary Fund Types (Memorandum
Internal only)
Enterprise Service Totals
Operating Income(Loss) $ 10,901 (15,717) (4,816)
Adjustments to Reconcile Operating Income(Loss)
to Net Cash Provided by(Used for)Operating Activities:
Depreciation 3,757 3,757
Changes in assets and liabilities:
Decrease(increase)in accounts receivable and accrued revenue (13,845) 168 (13,677)
Decrease(increase)in inventories 31 31
Decrease(increase)in amounts due from other funds (3,315) 1,362 (1,953)
Decrease(increase)in prepaid items and deposits (402) (402)
Increase(decrease)in accounts payable and accrued liabilities 8,848 12,530 21,378
Increase(decrease)in employee benefits payable 105 105
Increase(decrease)in amounts due to other funds 5,769 985 6,754
Increase(decrease)in deferred revenue and credits 4,583 4,583
Other nonoperating expenses (72) (72)
Net Cash Provided by(Used for)Operating Activities 16,360 (672) 15,688
Cash Flows from Noncapital Financing Activities:
Decrease in advances from other funds
Operating transfers in 12,748 200 12,948
Operating transfers out (22,510) (22,510)
Net Cash Provided by Noncapital Financing Activities (9,762) 200 (9,562)
Cash Flows from Capital and Related Financing Activities:
Proceeds from issuance of bonds/notes 558 558
Capital contributions 981 981
Acquisitions of fixed assets (31,060) (31,060)
Net Cash Used for Capital
and Related Financing Activities (29,521) (29,521)
Cash Flows from Investing Activities:
Interest income 17 3,484 3,501
Net Cash Provided by Investing Activities 17 3,484 3,501
Net Increase(decrease)in cash and cash equivalents (22,906) 3,012 (19,894)
Cash and Cash Equivalents-July 1,1995 139,519 70,813 210,332
Cash and Cash Equivalents-June 30,1996 $ 116,613 73,825 190,438
Noncash Investing,Capital and Financing Activities:
New lease purchase obligations $ 175 175
Increase in certificates of participation payable $ 104 104
Fixed assets acquired through lease purchase $ 490 490
Capitalized interest $ 23,741 23,741
See accompanying notes to general-purpose financial statements.
9
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30, 1996
1. SUMMARY OF SIGNIFICANT 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 the 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. The County is governed by a five
member elected Board of Supervisors. These financial statements present all the fund 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 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 Special Revenue and Debt Service Funds. The fiscal year
of the Authority ends on March 31st and its financial activities are reported as of that date.
The Contra Costa County Public Facilities Corporation 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 board and is able to impose its will on the Corporation.
The activities of the Corporation are reported in a Debt Service Fund.
c
The Contra Costa County Redevelopment Agency.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 Board of
Supervisors. The financial activities of the Agency are reported in Special Revenue,Debt Service and Capital
Projects Funds.
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 District, Moraga Fire Protection District and Orinda Fire Protection District; Flood
Control - Flood Control District, Storm Drainage District, Storm Drain Maintenance District #4 and Storm
Drain District No. Z-16; Health and Sanitation - Sanitation Districts Nos. 5, 6, 15 and 19; Service Areas -
Service Areas D-2, EM-1, L-100, LIB-2, LIB-10, LIB-12, LIB-13, M-1, M-8,M46, M-17, M-20, M-23, M-
25,M-26,M-27,M-28,R-4,R-7,R-8,R-9,R-10 and RD-4;Law Enforcement-Service Areas P-1,P-5 and P-
6;Other Special Revenue-Contra Costa County Water Agency.
10
S - 4
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
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 St.,Martinez,CA 94553
Contra Costa County Public Facilities Corporation
.651 Pine Street, 11th 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
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".
Governmental funds are used to account for all or most of the County's general government activities,
including the collection and disbursement of earmarked monies (special revenue funds), the acquisition or
construction of general-fixed assets(capital projects funds),and the servicing of general long-term obligations
(debt service funds). The General Fund 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 pension trust and
agency funds., The pension trust fund is accounted for in essentially the same manner as proprietary funds.
Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of
operations.
11
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
C. Basis of Accounting
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus.
All governmental funds are accounted for using the flow of current financial resources measurement focus.
Only current assets and current liabilities generally are included on the balance sheet. Fixed assets purchased
with governmental funds are recorded in the General Fixed Assets Account Group. Liabilities, which are
estimated to be payable within the next year, are considered current liabilities and are recorded in the
governmental fund types; remaining amounts are reported in the General Long-Term Obligations Account
Group. 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 trust fund are accounted for using the flow of economic resources
measurement focus. With this measurement focus,all assets and all liabilities associated with the operation of
these funds are included on the balance sheet. Fund equity(i.e., net total assets)is segregated into contributed
capital and retained earnings components. Proprietary fund type operating statements present increases (e.g.,
revenues) and decreases (e.g., expenses) in net total assets. Under GASB Statement No. 25, Financial
Reporting for Defined Benefit'Pension Plans and Note Disclosures for Defined Contribution Plans, the
Pension Trust Fund reports its investments at year-end at fair value on the balance sheet, and includes both
realized and unrealized gains and losses on investments in its statement of revenues, expenditures and changes
in retained earnings. .
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 soon enough thereafter to be used to pay
liabilities of the current period. Expenditures,other than 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.
The County considers property taxes as available if they are collected within 60 days after year end. A one-
year availability period is used for revenue recognition for all other governmental fund revenues...
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 the pension trust fund. Under this
method,revenues are recorded when earned and expenses are recorded when liabilities are incurred.
J .
12
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
The County reports deferred revenue on its combined balance sheet. Deferred revenue arises when a potential
revenue transaction does not meet both the"measurable"and"available"criteria for recognition in the current
period. Deferred revenue also arises when resources are received by the County before it has a legal claim to
them, as when grant monies are received prior to the incurrence 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 No. 20,
Accounting and Financial Reporting for Proprietary Funds 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 (ARBs) of the Committee
on Accounting Procedure issued on or before November 30, 1989, unless those pronouncements conflict or
contradict GASB pronouncements.
E. Governmental Accounting Standards Board(GASB)Statement No.27
The County has implemented Governmental Accounting Standards Board (GASB) Statement No. 27,
Accounting for Pensions by State and Local Governmental Employers. GASB Statement No. 27 establishes
standards for the measurement,recognition and display of pension expenditures/expense and related liabilities,
assets, note disclosures,and, if applicable,required supplementary information in the financial reports of state
and local governmental employers. The County Participates in a cost-sharing multiple-employer defined
benefit pension plan,and all required disclosures are included in Note 21.
F. Budgets and Budgetary Accounting
In accordance with the provisions of Sections 29000 through 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,
required debt.service and required capital projects funds on the modified accrual basis.
ti
13
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
The results of operations as presented in the budget-to-actual comparison statements are on 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) $ 527 (2,816)
Adjustment:
Budgets not adopted for the:
Public Facilities Corporation (2,569)
Assessment Districts _ (3) (1,280)
Deficiency of revenues and other
financing sources under expenditures and
other financing uses(All Budgeted and
Non-Budgeted Funds) $ (2,045) (4,096)
Expenditures are controlled at the object level within departments for all adopted budgets. Any amendments
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
received during the year. Approximately $44,619,000 in supplemental appropriations were added to the
budgets for all governmental fund types during the fiscal year, of which, $14,511,000 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.
G. 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 an
extension of formal budgetaryintegration 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.
L Inventories
Inventories are valued at cost on a first-in, first-out basis. The cost is recorded as an expenditure/expense at
the time individual items are withdrawn from inventory (consumption method) in both governmental and
proprietary funds.
14
J
COUNTY OF.CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
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 on 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 funds. 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 been provided on general fixed assets.
Depreciation has been provided on all proprietary,fund fixed assets using the straight-line method over the
following estimated useful lives: buildings, 2540 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.
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 sick 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%of their sick
leave accruals and have been employed three years or more to be eligible for this benefit. The maximum
amount payable under this Sick Leave Incentive Plan is 50%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, 1996, equals $25,532,000 which includes $21,241,000
attributable to the General and Special Revenue funds, $4,253,000 recorded in the Enterprise Fund, and
$38,000 recorded in the Pension Trust Fund. Amounts attributable to the General and Special Revenue Funds
are not expected to be fully liquidated in the following year with expendable or available financial resources.
Accordingly, this liability is reflected in the General Long-Term Obligations Account Group. In proprietary
funds, accumulated vacation is recorded as an expense and liability as the benefits 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 principals requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contigent assets and liabilities at the date of the financial statements and the reported amounts of
revenues and expenditures during the reporting period. Actual results could differ from those estimates.
15
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
M. 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. Data in these columns does not present financial
position, results of operations, or cash flows in conformity with generally accepted accounting principles.
Such data is not comparable to a consolidation since interfund eliminations have not been made.
2. CASH AND INVESTMENTS
The cash balances of substantially all funds except the pension trust fimd are pooled and invested by the County
Treasurer. As permitted by the Government Code, depositing entities may direct the County Treasurer to make
specific investments separate from the pool. The Retirement Board directs the investment activity of the pension
trust fund. Income from pooled'investments is allocated to the funds based on average daily balances.
j Cash and investments at June 30, 1996,(December 31, 1995,for the Pension Trust Fund and March 31, 1996,for
the Housing Authority)are as follows(in thousands):
County& Pension Trust
Agencies Fund Total
Deposits $ 309,526 43,786 353,312
Investments 908,128 1,716,573 2,624,701
Total $ 1,217,654 1,760,359 2,978,013
A. Deposits
Deposits include bank balances at a carrying amount of $79,011,000. The balance per various financial
institutions was$72,750,000.' Of the balance in financial institutions, $71,798,000 was covered by depository
insurance and the remaining balance of$952,000 was uninsured and uncollateralized.
According to Government Code Section 53601,bank obligations such as Certificates of Deposit are considered
investments. However,in accordance with generally accepted accounting principles,the County has classified
Certificates of Deposit in the amount of$1,740,000 as deposits. These Certificates of Deposit are insured or
collateralized with securities held by the County or by,its agent in the County's name.
The'remaining deposits of$272,561,000 include uninsured and/or uncollateralized deposits being held by
trustees for the benefit of the County, agencies and/or the Pension Trust Fund, including deferred
compensation assets.
B. Investments
Investments are stated at cost or amortized cost, except for investments held by the Employees' Retirement
Association(Pension Trust Fund)which are reported at fair value,and assets of deferred compensation plans
which are reported at market value.
16
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
The Pension Trust Fund reports real estate investments at fair value,which is based on independent appraisals
performed on real estate holdings.
Statutes authorize the County to invest in obligations of the United States Treasury, federal agencies,
municipalities,commercial paper rated A-1 by Standard&Poor's Corporation or P-1 by Moody's Commercial
Paper Record,banker's acceptances,repurchase agreements and reverse repurchase agreements.
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 give an indication of the level of custodial 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 counterparty's trust department or agent in the County's name or in agent's nominee
name with subsidiary records listing the County as the legal owner. Category 3 includes uninsured and
unregistered investments, with the securities held by the counterparty 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.
i
r
l '
17
i�.
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE,FINANCIAL STATEMENTS
Investments (at carrying amount)and related marketorTair values as of June 30, 1996, (December 31, 1995,
I vti
for the Pension Trust Fund and March 31, 1996 for the Housing Authority) are shown as follows (in
thousands):
Category Carrying Market/Fair
1 2 3 Amount Value
County&Agencies
Negotiable C.D.s $ 134,454 134,454 134,460
U.S.Government Securities 214,025 214,025 210,554
Commercial Paper 103,552 103,552 103,552
Medium Term Notes 13,252 13,252 13,338
Banker's Acceptances 25,000 25,000 24,989
Repurchase Agreements 149,166 149,166 149,166
Total $ 490,283 149,166 639,449 636,059
State Treasurer's Investment Pool 239,626 239,626
Bank Asset Management Funds 15,566 15,566
Joint Power Asset Management Program
Funds 13,487 13,487
Total Investments $ 908,128 904,738
Pension Trdst Fund
Common&Preferred Stocks $ 940,548 940,548 940,548
Corporate&Government Bonds 665,732 665,732 665,732
Repurchase Agreements 1,947 1,947 1,947
Total $ I,606,280 1,947 1,608,227 1,608,227
Real Estate 108,330 108,330
Mortgages 16 16
Total Investments $ 1,716,573 1,716,573
I
i
C. Derivative 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. 'Asset backed securities and forward contracts held at
June 30, 1996,are reported at cost or amortized cost in the balance sheet.
18
COUNTY,OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCL&L STATEMENTS
Collateralized mortgage obligations are based on cash flow from mortgage payments on underlying mortgages.
They may be adversely affected by mortgage defaults and declines in collateralized property values. Principal-
only strips are instruments purchased at a discount to face value. At maturity,principal repayment is received
at full face value.
The Treasurer holds collateralized mortgage obligations and principal-only strip instruments for the benefit of
some County Schools. Those Schools utilize the services of an independent financial advisor in determining
their investment strategy.
The County Employees'Retirement 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.
The investments discussed above,which are included in the accompanying financial statements, represent 5%
of total investments. Effective January 1, 1996, state law required the County to establish an investment
oversight committee. The County has appointed 7 committee members who meet quarterly to review the
County's investment portfolio and investment related policies.
3. PROPERTY TAX
The County is responsible for assessing, collecting, and apportioning property taxes. Taxes 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 March 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 elect 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 normal assessment date. The
additional supplemental property taxes are prorated from the first day of the month following the date of such
occurrence. Property taxes on the unsecured roll are due on the lien date (March 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 4705 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
i
each year.
Under the alternate apportionment method,specified amounts of penalties,interest collected on delinquent secured
taxes, and funds from sales of tax-deeded properties are held in trust in the secured tax losses reserve 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 Fiduciary Funds.
19
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
4. FIXED ASSETS
Following is a summary of changes in general fixed assets for the year ended June 30, 1996, (March 31, 1996 for
the Housing Authority)(in thousands):
I
Balance Balance
July 1, June 30,
1995 Additions Deletions Transfers 1996
Land $ 31,651 1,227 32,878
Buildings&improvements 269,486 22,809 115 397 292,577
Building&improvements-
lease purchase 135,986 (397) 135,589
Equipment 66,898 8,545 5,832 2,193 71,804
Equipment-lease purchase 11,575 1,371 (2,193) 10,753
Total $ 515,596 33,952 5,947 543,601
Enterprise Fund fixed assets at June 30, 1996,were as follows(in thousands):
Employee Health Total
Fitness County Maintenance Enterprise
Airport Center Hospital Organization Funds
Land $ 9,003 426 9,429
Buildings&improvements 25,903 54 18,279 73 44,309
Buildings&improvements-
lease purchase 3,316 3,316
Construction in progress** 46,173 46,173
Equipment 603 83 15,302 295 16,283
Equipment-lease purchase 47 1,108 99 1,254
Total 38,872 137 81,288 467 120,764
Less Accumulated depreciation . 7,679 62 21,443 317 29,501
Net fixed assets $ 31,193 75 59,845 150 91,263
** The County is building a new county hospital to replace its existing Merrithew Memorial Hospital.
S. SHORT TERM NOTES
On June 30, 1996, the County had tax and revenue anticipation notes outstanding in the amount of$90,000,000
with interest at 4.50% per annum. The notes were issued July 5, 1995, and redeemed July 3, 1996. The
redemption monies were from taxes and other revenues transferred to a fiscal agent during the fiscal year. Total
interest incurred on these notes during 1995-96 was$3,994,000 with an additional$34,000 incurred in July, 1996.
20
1
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
6. LEASE COMMITMENTS
A. Operating Leases
Total rental expense for the year ended June 30, 1996, (March 31, 1996, for Housing Authority) for all
operating leases and month-to-month lease arrangements amounted'to $5,267,000 for the General Fund,
$1,133,000 for the Special Revenue Funds,and$1,187,000 for the Enterprise Funds.
At June 30, 1996, (March 31, 1996, for Housing Authority) the future minimum rental payments required
under noncancelable 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
1997 $ 2,257 191 170
1998 1,347 89 106
1999 814 8 86
2000 625 4 59
2001 368
Thereafter 3,160
Total $ $8,571 292 421
B. Capital Leases
The County has capital lease purchase agreements with the Contra Costa County Public Facilities Corporation,
with the Employees' Retirement Association, and with other third parties. The assets acquired under these
lease agreements are included in the County's general fixed assets. The obligations related to these lease
purchase agreements are included in the County's general long-term obligations, and are summarized in
Note 7.
I
21
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
7. LONG-TERM OBLIGATIONS
Following is a summary of changes in long-term obligations for the year ended June 30, 1996, (March 31, 1996,
for Housing Authority)(in thousands):
Balance Balance
July 1, June 30,
1995 Additions Retirements 1996
General Long-Term Obligations
Employee benefits payable $ 20,649 729 (137) 21,241
Capital lease obligations 31,347 1,371 (2,323) 30,395
Advances from other funds 10,979 1,971 (943) 12,007
Certificates of participation, net 105,455 (5,910) 99,545
Notes payable 1,555 (56) 1,499
Pension bonds payable(1) 336,481 (3,244) 333,237
Other bonds payable 36,680 4,385 (7,785) 33,280
Special assessment debt with
government commitment 36,536 (4,156) 32,380
Total $ 579,682 8,456 (24,554) 563,584
Enterprise Funds
Employee benefits payable $ 4,148 105 4,253
Capital lease obligations 3,808 371 (196) 3,983
Certificates of participation,net 122,773 104 122,877
Notes payable 558 558
Total $ 130,729 1,138 (196) 131,671
(1) During 1995-96, the County reclassified Pension bonds payable from the County Hospital, Health
Maintenance Organization and Airport Enterprise Funds to the General Long-Term Obligations Account
Group. This change more accurately reflects the legal responsibility of the County to pay the debt service on
the bonds. Prior year comparative data and fund balances have been restated to reflect this change. See.also
Note 10.
J
22
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
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, 1996,
(March 31, 1996,for Housing Authority)(in thousands):
General Long-Term Obligations Enterprise Funds
Fiscal Year Capital Bonds& Special Notes
Ending Lease Notes C.O.P. Assessment &Lease C.O.P*
June 30, Obligation Payable Obligations Debt Obligations Obligations Total
1997 $ 4,270 31,019 13,036 4,309 473 7,775 60,882
1998. 3,819 31,691 11,637 3,814 379 7,775 59,115
1999 3,573 33,123 11,164 3,718 1,158, 10,578 63,314
2000 3,187 34,820 11,275 3,718 1,163 10,567 64,730
2001 2,779 36,607 11,067 3,635 1,165 10,562 65,815
2002-2006 10,476 212,221 46,858 15,719 1,319 52,675 339,268
2007-2011 10,007 220,190 26,698 9,448 277 49,406 316,026
Thereafter 18,979 26,929 37,957 10,296 109,458 203,619
Total 57,090 626,600 169,692 54,657 5,934 .258,796 1,172,769
Less Amount
Representing
Interest 26,695 258,584 70,147 22,277 1,393 133,212 512,308
Liability at
June 30, 1996 $ 30,395 368,016 99,545 32,380 4,541 125,584 660,461
* Enterprise Certificates of Participation (C.O.P.) Obligations are reported before discount of$2,707,000 and
reflect the Hospital Replacement Project C.O.P.debt payment requirements.
23
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
Individual issues of bonds, notes and certificates of participation payable at June 30, 1996, are as follows (in
thousands):
Outstanding
Original Annual Final Interest at June 30,
Issue Issue Installments Payment Rates 1996
Public Facilities Corporation(1)
1988 Consolidated Capital Projects $ 61,690 2,08511,395 2008 7.0-7.8% 39,560
1992 Consolidated Capital Projects 37,300 1,080-2,220 2019 5.5-9.5 34,055
Hospital Replacement Project 125,584 2,885-9,995 2022 5.7-7.05 125,584
1992 Municipal Project 4,750 415-590 2002 4.4-5.5 3,110
1995 Various Capital 23,090 2701150 2024 5.2-6.5 22,820
225,129
Special Revenue General
Obligation Bonds(2)
Sanitation 1,475 40-120 1998 6.00 235
Recreation and Park 4,485 340-510 2004 3.25.-5.10 3,850
Storm Drainage 200 5 2005 4.25 45
4,130
Redevelopment Agency
Notes and Bonds Payable
1992 Tax Allocation Bond(3) 29,315 295-15,500 2023 5.25-7.02 22,240
1995A Tax Allocation Bond(3) 1,645 20-115 2025 3.9-7.00 1,645
1995B Tax Allocation Bond(3) 2,735 40-1,520 2025 4.25-6.90 2,735
Property(2) 1,200 1997 9.0 1,200
27,820
Special Revenue Notes Payable(4)
Sanitation District 5 75 3-8 2000 7.4 34
Flood Control 50 50 1997 4.11-6.29 50
Storm Drain 15 A 80 1997 NONE 80
Service Area D-2 36 10 1997 NONE 26
190
Housing Authority
(at March 31,1996)
Notes payable 539 60 1997 6.6 109
Bonds 3,480 230 2007 3.18-5.0 2,530
2,639
Pension Obligation Bonds(5) 337,365 4,920-44,560 2011 5.20-6.85 333,237
Footnotes(1)-(5)explained on next page.
24
i
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
Outstanding
Original Annual Final Interest at June 30,
Issue Issue Installments Payment Rates 1996
SMial Assessment Debt with
Government Commitment 6)
Stege Sanitary District $ 109 12-13 2001 7.75 60
East Bates Ave.93-1 2,105 238-248 2006 4.36-6.98 1,900
Hidden Pond Road 93-2 757 73-83 2009 . 4.36-7.20 705
Kensington 91-1 4,684 178-967 2012 5.0-6.35 4,480
Mrack Road 92-1 2,313 159-226 2013 6.1-7.9 1,073
Pleasant Hi1187-1 8,785 837-860 2004 4.5-7.3 5,370
Pleasant Hill BART 93-5 1,530 99-145 2014 4.89-6.93 1,470
Rancho Paraiso 934 5,905 489-654 2016 4.48-7.74 5,710
San Pablo Creek 91-3 540 73-104 1999 5.3-6.4 355
San Ramon Valley 93-3 2,191 346-352 2001 4.56-6.61 1,680
San Ramon 89-1 980 104-113 2004 6.25-7.85 665
San Ramon 89-2 481 77-78 1997 6.25-6.9 145
Wayside Plaza 91-2 2,010 212-225 2006 6.75-7.20 1,565
Pleasant Hill BART CFDI 91-1 4,555 385-584 2016 6.25-8.125 4,525
Pleasant Hill BART CFD 92-1 171 15-22 2015 8.0 169
Kensington Park 2,513 161-193 2021 4.25-5.8 2,508
32,380
Airport Enterprise Note Payable-(7) 558 22-36 2010 6.06 558
NOTES:
(1) Debt service payments are made from lease payments by the County General and Special Revenue
Funds to the Public Facilitids Corporation.
(2) Debt service payments are made from restricted property taxes and other revenues recorded in the
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 made from retirement contributions.
(6) Debt service payments are made from special assessments levied on property owners 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.
25
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS,
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.
A. I ssuance of New Debt and Advance Refunding
On July 17, 1995, the Contra Costa County Redevelopment Agency issued $1,645,000 in Tax Allocation
Bonds with an average interest rate of 6.41%to fund expenditures for the North Richmond project. Principal
will be paid annually beginning August 1, 1996. The Bonds mature on August 1,2025.
On December 21, 1995,the Contra Costa County Redevelopment Agency issued$2,735,006 in Tax Allocation
Bonds with an average interest rate of 6.66%to fund expenditures for the Bay Point project. Principal will be
paid annually beginning August 1, 1997. The Bonds mature on August 1,2025.
Effective in July, 1996, the Contra Costa County Airport Enterprise borrowed $558,000 from the State of
California pursuant to a "California Loan Agreement' dated May 22, 1995. The money will be used to pay
engineering and construction costs for a new hangar complex at the Byron Airport. The note is payable in 15
annual installments at an interest rate of 6.06%beginning July 3, 1996,with the final payment due on July 3,
2010.
At June 30, 1996, the amount of outstanding obligations considered defeased, including obligations defeased
in prior years,is$23,510,000.
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
i
8. INTERFUND BALANCES
Account balances at June 30, 1996,are as follows(in thousands):
Due From Due to Advances From Advances.to
Other Funds Other Funds Other Funds Other Funds
General Fund $ 47,783 22,586 866
Special Revenue Funds:
Road 940 1,939
Library 27 217
Fire Protection 156 225
Health and Sanitation 87 916
Service Areas 15 279 982
Flood Control 197 1,616 8,801
Law Enforcement 1,559 4,540
Courts&Criminal Justice 7,354 7,421 400
Recorder/Clerk Modernization 4 1
Other Special Revenue 4 62 2,683
Land Development 789 826
Redevelopment Agency 3 3 2,657
Housing Authority 2
Child Development 22 332
Debt Service:
Storm Drainage Bonds 5 5
Pension Bond
Assessment Districts 1
Sanitation Bonds 5 5
Capital Projects Funds:
Redevelopment Agency 807 1,073 348
West County Jail . 4 1
Assessment Districts 80
Subtotal $ 59,763 42,128 3,405 13,332
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
Due From Due to Advances From Advances to
Other Funds Other Funds Other Funds Other Funds
Balance Forward from previous page: $ 59,763 42,128 3,405 13,332
1
Enterprise Funds
Airport 130 92
Employee Fitness Center 19
County Hospital 12,387 10,113
Health Maintenance Organization 5,013 6,469
Major Risk Medical Insurance 19 49
Internal Service Funds
Self-Insurance 951 1,687
Trust and Agency Funds
Tax Distribution 3,022 "2,832
Schools and Special Districts 46,420 46,593 2,000.
Other Agencies 4,444 24,436 80
Employees'Retirement Association 2,841
Long-Term Obligations 12,007
Subtotal 134,990 134,418 15,412 15,412
Adjustments:
Housing Authority reported as of
March 31, 1996 (2)
Pension Trust reported as of
December 31, 1995 (570)
Total $ 134,418 134,418 15,412 15,412
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
9. RESERVES AND DESIGNATIONS OF FUND BALANCE
Following is a summary of reserved and designated fund balances at June 30, 1996,(in thousands):
Special Debt Capital Pension
General Revenue Service Projects Trust
Fund Funds* Funds* Funds Fund* Total
Reserved for:
Encumbrances $ 10,921 8,863 33 19,817
Inventories 1,656 1,656
Debt service 14,956 14,956
Advances to other funds 866 12,466 13,332
Prepaid items and deposits** 2,079 728 100 2,907
Land held for sale 2,189 2,189
Employee retirement benefits 1,751,385 1,751,385
Redevelopment projects 2,311 2,311
General reserve 896 896
Total $ 15,522 25,142 14,956 2,444 1,751,385 1,809,449
Designated for.
Authorized expenditures $ 2,726 1,894 906 5,526
Equipment replacement 31736 3,244 6,980
Future redevelopment projects 18,588 18,588
Total $ 6,462 5,138 19,494 31,094
* Pension Trust Fund reported as of December 31, 1995. Housing Authority reported as of March 31, 1996.
** Reserves'are less than total prepaid items and deposits.because the General Fund advanced$412,000 to
subgrantees who will use the funds for federal programs during the first quarter of fiscal year 1996-97. As funds
are spent,the County is reimbursed by the federal government.
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
10. ADJUSTMENTS TO FUND EQUITY.
Adjustments to fund equity are as follows(in thousands):
Enterprise
Fund
Fund Equity(Deficit)at July 1,1994,
as Previously Reported $ (28,617)
Adjustments:
Reclassification of Pension bonds 55,208
Fund Equity at July 1,1994,as
Restated 26,591
Enterprise General Pension
Fund Fund Fund
Fund Equity at June 30,1995,as
Previously Reported/Restated $ 25,992 51,570 1,367,201
Adjustments:
Recording of public assistance (451)
Reclassification of Pension bonds (99)
Effect of GASB Statement No. 25 33,151
Other adjustments 33 \
Total adjustments (99) (418) 33,151
Fund Equity(Deficit)at
June 30,1995,as Restated $ 25,893 51,152 1,400,352
Pension bonds were reclassified from the Enterprise Fund to the General Long-Term Obligations Account Group.
See Note 7.
The General Fund had a decrease to fund balance of$451,000,adjustments resulting from an audit of prior years'
Federal and State assistance.
The Employees' Retirement Association Pension Tnist Fund had an increase to fund equity of$33,151,000 to
increase investments from cost basis to fair value basis,resulting from adoption of GASB Statement No. 25.
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
11. RESIDUALEQUITY TRANSFERS .
Fiscal 1995-96 residual equity transfers are as follows(in thousands):
Special
General Revenue
Fund Fund
Residual equity transfer:
Excess family support enforcement
funds $ (1,507) 1,507
Revolving fund transfer (5) 5
Total residual equity transfers $ (1,512) 1,512
A residual equity transfer of$1,507,000 was made to transfer excess family support enforcement funds restricted
by statute to family support collection efforts from the General Fund to the Law Enforcement Special Revenue
Fund.
12. DEFICIT FUND BALANCES
The Airport Enterprise Fund had a retained deficit of$1,070,000 due to.an acumulation 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$190,000. Increased revenues were exceeded by
increased lease occupancy and maintenance costs. The building lease extends to the year 2000 at which time the
terms may be renegotiated to reduce costs. The Regency Hills Enterprise Fund had a $382,000 retained deficit.
This Fund has been funded with contributed capital received from a special district at the time the Fund was
established.
Three Internal Service Funds had retained deficits. The Workers' Compensation Insurance County General
Internal Service Fund had a deficit of$97,000, the Automotive Liability Insurance a deficit of.$40,000 and the
Medical Liability Insurance a deficit of$7,202,000. For all three Funds,future funding from investment earnings
and from rates and transfers charged to other funds,will be sufficient to cover disbursements as claims are paid.
The Child Development Special Revenue Fund had a deficit of$98,000, which management expects to eliminate
in fiscal year 1996-97,as discussed in Note 13.
13. EXCESS OF EXPENDITURES OVER APPROPRIATIONS
In the General Fund, the Mental. Health department had services and supplies expenditures in excess of
appropriations totalling$69,000. The impact was absorbed by fund balance.
In the Housing Authority Special Revenue Fund, capital outlay expenditures exceeded appropriations by$292,000.
The impact was absorbed by fund balance.
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
In the Child Development Special Revenue Fund, public assistance expenditures for fixed assets exceeded
appropriations by $171,000 for the period July 1, 1995 through June 30, 1996. Management expects that this
deficit will be eliminated in the process of closing out the applicable grants, which are on a calendar year basis,
through increased net revenues or use of General Fund reserves.
14. CONTRIBUTED CAPITAL CHANGES
Changes in contributed capital of the Enterprise Funds for the year are as follows(in thousands):
Health
County Maintenance Regency
Airport Hospital Organization Hills Total
Balance as of July 1, 1995 $ 27,709 858 1,000 500 30,067
Federal and State
construction grants 953 953
Fixed assets acquired through
donation 120 120
Depreciation related to grants (1,318) (28) (1,346)
Balance as of June 30, 1996 $ 27,464 830 1,000 500 29,794
15. SEGMENT INFORMATION FOR ENTERPRISE FUNDS
Financial data for the Enterprise Funds for the year ended June 30, 1996,are as follows(in thousands):
Employee Health Major Risk
Fitness County Maintenance Medical Regency
Airport Center Hospital Organization Insurance Hills Total
Operating revenues $ 1,804 155 154,387 46,692 234 5,724 208,996
Operating expenses(other
than depreciation) 1,766 202 130,650 55,422 212 6,086 194,338
Depreciation 1,735 11 1,980 31 3,757
Operating income(loss) (1,697) (58) 21,757 (8,761) 22 (362) 10,901
Non-operating revenues,
expenditures,net (68) 13 (165) (220)
Net operating transfers (53) (18,586) 8,877 (9,762)
Net(loss)income (1,818)' (45) 3,006 116 22 (362) 919
Fixed asset acquisitions 1,812 32 29,622 84 31,550
Net working capital' (746) (265) 112,813 4,407 187 118 116,514
Total assets 32,251 90 203,792 16,980 238 379 253,730
Capital lease obligations 3,495 402 86 3,983
Certificates of
participation,net 122,877 122,877
Total equity(deficit) $ 26,394 (190) 28,074 3,369 187 118 57,952
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
The County pays a subsidy 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
1994 $ 32,555
1995 34,230
1996 12,692
Subsidies declined significantly.in 1995-96 because 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 1995-96,
intergovernmental revenues were $5,625,000 for the Hospital and $16,536,000 for the Health Maintenance
Organization.
16. DEFERRED COMPENSATION PLAN
The County and the Housing Authority offer their employees a deferred compensation plan created in accordance
with Internal Revenue Code Section 457. These plans,available to all employees,permit 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 unforseen 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 rights of the County or Housing Authority (without being restricted to the
provisions of benefits under the plan), subject only to the claims of the County or 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, 1996,the assets of the County plan, recorded in an agency fund at their market value, amounted to
$106,993,000. At March 31, 1996,the assets of the Housing Authority's plan,recorded in an agency fund at their
fair value,amounted to$952,000.
17. 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.
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
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 funds 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 full 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 Long-Term Obligations account group.
The total amount of mortgage revenue bonds outstanding at June 30, 1996 was$38,826,000.
18. RISK MANAGEMENT
The County self-insures its unemployment, dental, management long-term disability and medical malpractice
exposures. The County is self-insured up to $750,000 per occurrence for workers' compensation, and maintains
excess insurance coverage from$750,000 to$10 million per occurrence with a commercial insurance carrier. The
County is self-insured up to$2 million per occurrence on public liability (excluding the airport, which is insured
for catastrophic losses by a commercial insurance carrier up to $75 million per occurrence) and automobile
liability,and maintains excess insurance coverage from$2 million to$10 million per occurrence with commercial
insurance carriers. All claims are adjusted in-house by the County, except for dental which is adjusted by outside
parties.
In addition, the County maintains $75 million "All Risk" coverage (including flood insurance) with a $50,000
deductible,and$50 million.earthquake insurance coverage on all locations with commercial insurance carriers.
The County previously participated with other counties in a group policy for "All-Risk" insurance with a total
maximum coverage of $200 million available to all participating counties. The County has now selected an
individual policy with a$75 million maximium. Through this individual policy,the County was able to secure the
earthquake insurance on all County buildings.
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 of such funds and
revenues of the internal service funds. Accrual and payment of claims are recorded in the internal service funds.
In 1995-96,the Medical Malpractice Liability Fund did not charge other funds, however it recorded expenditures
"of$10 million at year-end to reserve for unanticipated claims increases.
The County has accrued a liability of$69.7 million at June 30, 1996 for all self-insured claims in the Internal
Service Fund which includes an amount for incurred but not reported claims. The self-insurance reserve is based
on actuarially determined amounts for workers' compensation, public liability, and medical malpractice 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.
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
Changes in the Funds'claims liability amount in fiscal years 1995-96 and 1994-95 were(in thousands):
Beginning of Current Year Claims Balance at
Fiscal Year and Changes in Claim) Fiscal
Liability Estimates Payments Year End
1995-96 $ 57,137 31,933 19,402 69,668
1994-95 $ 60,831 13,451 17,145 57,137
Current year claims and changes in estimates increased in 1995-96 primarily from increased. workers'
compensation, public liability and medical malpractice liability claims. The actuarially determined liability for
workers' compensation increased by approximately $2 million. Increases and decreases of this size are not
uncommon to workers' compensation. The actuarially determined liability for public liability increased by
approximately $3 million. The increase was primarily due to claims for hillside repair in a subdivision
experiencing soil slippage. The actuarially determined liability for medical malpractice liability increased by
approximately$10 million, reflecting an increase in catastrophic claims against County physicians working at the
County Hospital.
19. COURT FACILITIES FIRES
On August 28, 1995 and September 14, 1995, two of the County's court facilities suffered fires set by arson. The
damage was significant. The County is insured for such events and the financial impact on the County is limited
to the amount of its deductible: $50,000 per occurrence. Court operations were immediately moved to replacement
facilities and remained in full operation. During the year, expenditures to repair damage caused by the fires,
recorded within general government expenditures, approximated $12 million and insurance reimbursements,
recorded within other revenue, approximated$12 million. The County continues to work closely with its insurers
to obtain full reimbursements without undue delay.
20. 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,
1996,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. Employees have a choice of participation in three medical plans: Kaiser Permanente,a private health
maintenance organization (HMO); Qual-Med Health Plan, with both a preferred provider plan (PPO) and a
HMO; and the.Contra Costa Health Plan (CCHP), operated by the County Health Services Department. The
35
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
County subvents 79%of Kaiser and Qual-Med HMO,77%of Qual-Med PPO and 98%of CCHP premiums for
health plan members. A dental plan is also offered to all employees. The County's contribution to health and
dental plans during 1995-96 for active employees was $24,422,000. The County's liability for health care
benefits is limited to its annual contribution.
C. Post-Employment Benefits Other Than Pensions
In addition to providing retirement benefits as described in Note 21 below, retired employees are allowed to
continue participation in the medical and dental plans described above. As of June 30, 1996,there were 3,001
retired employees participating in the health plans,and.the County contributed$8,694,000 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, Library Fund, Fire District Funds, or Enterprise
Funds as appropriate. This post-employment benefit was approved by Board of Supervisors resolution number
264 on August 22, 1961 with an efTective date of October 1, 1961. To be eligible, the retiring employee must
have been a member of a participating health plan for at least 5 consecutive years.
D. Pending Legal Matters
Numerous lawsuits are pending or threatened against the County. The County has recorded actuarially
determined reserves in the Internal Service Fund to adequately cover estimated potential material adverse
losses at June 30, 1996.
E. Proposition No.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 such an adverse effect upon the financial position of the County is currently unknown and has
not been reflected in the general purpose financial statements. Management does not believe this ruling will
materially affect the County's financial position.
21. 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 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, death and survivor benefits, in accordance with the County
Employees' Retirement Law. Annual cost-of-living adjustments to retirement benefits can be granted by the
Retirement Board as provided by State statutes.
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
The CCCERA is divided into three separate benefit sections of the 1937 Act. These sections are known as:
General = Tier I, General -Tier II and Safety. Tier I includes all General members hired before August 1,
1980 and electing not to transfer to Tier H. The Tier II section includes all employees hired on or after August
1, 1980 and all General members electing to transfer from Tier I. The Safety section covers all employees in
active law enforcement, active fire suppression work or certain other"safety" classifications as designated by
the CCCERA's Retirement Board.
Service retirement benefits are based on age, length of service and final average salary. For the Tier I and
Safety sections, the retirement benefit is based on a one-year average salary, in accordance with Government
Code Section 31462. For Tier ll,the benefit is based on a three-year average salary.
The CCCERA issues a stand alone financial report which is available at its office located at 1355 Willow Way,
Suite 221,Concord,California 94520.
B. 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,
1995,became effective July 1, 1995. The contribution requirements are determined as a percentage of payroll.
The employer rates wcre calculated on the alternate funding method permitted by Section 31453.5 of the
Goverment Code. The"entry age normal funding" method is used to calculate the rate required to provide
all the benefits promised to a new member. Unfunded costs resulting from this calculation are amortized over
15.5 years from the January 1, 1995 valuation date.
Active plan members 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 1995-96(based on covered payroll as of January 1, 1995)ranged from 2.3%to
10.5%of the employees'annual covered salary.
The County employer rates of contribution, calculated as a percentage of the County's covered payroll of
$266,693,000 as of January 1, 1995,for fiscal year 1995-96 were:
General Members,Tier 1 10.68%
General Members,Tier II 5.06
Safety Members 14.12
37
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
During 1995-96, the County implemented GASB Statement No. 27 effective for reporting CCERA's calendar
year ended December 31, 1995. There was a$151,000 pension liability at transition based on an installment
agreement made by the Riverview Fire Protection District to join CCCERA. The County assumed this
obligation effective July 1, 1994,when the District was annexed by the County.
The following table shows the County's required contributions and the percentage contributed, for the current
year and each of the two preceding years:
Annual
County
Required Percentage
Calendar Contribution Contributed
Year (ARC) by County
1993 $ 39,781,227 100%
1994 29,224,290 100
1995 28,147,254 100
22. SUBSEQUENT EVENTS
A. 1996-97 Tax and Revenue Anticipation Notes
On July 1, 1996,the County issued$120,000,000 of short-term tax and revenue anticipation notes. The notes
bear interest at 4.5%and will mature July 3, 1997.
B. Legal Matters Settled
In 1993,a class action suit was brought against the County challenging the County's"family budget unit"used
in calculating general assistance aid to recipients in shared housing. The Superior Court upheld the County's
standards,however the Court of Appeals reversed the Superior Court's decision,ruling against the County. In
October 1995, the Court approved a plan agreed to by the County and plaintiff for retroactive general
assistance for eligible welfare recipients and entered a judgement to execute the plan. June 16, 1996 was the
last day for potential class members to submit claims to the County. Out of 701 cases and claims reviewed,
381 were found to be eligible for the corrective payment. The total amount of funds issued to correct
underpayments was $212,000. In March 1996, the County and defense counsel reached agreement on the
payment of$35,000 in attorneys'fees to defense counsel.
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38
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
The Contra Costa County Employees'Retirement Association(CCCERA) received an adverse judgement in a
class action filed by retired County employees to include "holiday pay" in their final compensation used to
compute retirement benefits. In November, 1996,the CCCERA paid$402,000 to resolve claims for additional
benefits of employees who retired between 1987 and 1995. The liability for employees who retired prior to
1987 as well as other employees who retired between 1987 and 1995 is not yet determinable. These costs will
eventually be passed on to the County.
C. Effect of New Legislation
Proposition 218 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 majority 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 imposed 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
impact of this new law on the County has not yet been determined.
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GENERAL FUND
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 other revenue. General
Fund 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.
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COUNTY OF CONTRA COSTA
GENERAL FUND BALANCE SHEET
JUNE 30,1996
(With comparative totals for June 30,1995)
(In Thousands).
Assets 1996 1995
Cash and investments $ 114,420 117,317
Accounts receivable and accrued revenue 59,008 56,268
Inventories 1,656 1,627
Due from other funds 47,783 35,380
Advances to other funds 866 598
Prepaid items and deposits 2,491 2,854
Total Assets $ 226,224 214,044
Liabilities and Fund Equity
Liabilities:
Short term notes 90,000 95,000
Accounts payable and accrued liabilities 27,512 27,990
Due to other funds 22,586 14,768
Welfare program advances 19,541 14,639
Deferred revenue and credits 10,061 10,077
Total Liabilities 169,700 162,474
Fund Equity:
Fund Balance Reserved For:
Encumbrances 10,921 10,239
Inventories 1,656 1,627
Advances to other funds 866 598
Prepaid items and deposits 2,079 2,379
Total Fund Balance-Reserved 15,522 14,843
Fund Balance-Unreserved:
Designated for future use 6,462 5,679
Undesignated 34,540 31,048
Total Fund Balance-Unreserved 41,002 36,727
i
Total Fund Balances 56,524 51,570
Total Liabilities and Fund Balances $ 226,224 214,044
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COUNTY OF 66Nf[2A COSTA
GENERAL FUND
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(With comparative totals for June 30,1995)
(In Thousands)
1995-96
Variance
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 91,092 95,773 4,681 89,992
Licenses,permits and franchise fees 6,044 6,689 645 4,978
Fines,forfeitures and penalties 18,002 17,437 (565) 18,371
Use of money and property 10,017 13,406 3,389 12,693
Intergovernmental 372,287 373,167 880 383,118
Charges for services 103,810 99,678 (4,132) 116,447
Other revenue 18,187 17,456 (731) 11,635
Total Revenues 619,439 623,606 4,167 637,234
Expenditures:
Current:
General government 90,969 82,256 81713 67,825
Public protection 147,294 141,875 5,419 157,135
Health and sanitation 116,704 115,286 1,418 114,585
Public assistance 242,003 233,862 8,141 238,859
Education. 132 130 2 122
Public ways and facilities 12,191 6,933 5,258 9,454
Recreation and culture 1 1
Debt Service-Interest 4,278 4,273 5 4,469
Capital outlay 1,371 1,371 3,477
Total Expenditures 614,943 585,986 28,957 595,926
Excess of revenues over(under)expenditures 4,496 37,620 33,124 41,308
Other Financing Sources(Uses):
Operating transfers in 18,804 18,804 24,266
Operating transfers out (50,911) (50,911) (71,628)
Capital lease financing 1,371 1,371 3,477
Total Other Financing Sources(Uses) (32;107) (30,736) 1,371 (43,885)
Excess(deficiency)of revenues and other
financing sources over(under)
expenditures and other financing uses (27,611) 6,884 34,495 (2,577)
Fund Balances at Beginning of Year,
as Previously Reported 51,570 51,570 50,213
Adjustment to beginning fund balance (418) (418) 4,664
Fund Balances at Beginning of Year,
as Restated 51,570 51,152 (418) 54,877
Residual equity transfers in 5
Residual equity transfers out (1,512) (1,512) (735)
Fund Balance at End of Year $ 23,959 56,524 32,565 51,570
43
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET .
YEAR ENDED JUNE 30,1996
(In Thousands).
1995-96
Variance-
Favorable -1994-95
Budget Actual (Unfavorable) Actual
GENERAL GOVERNMENT
Board of Supervisors
Salaries and benefits $ 1,029 1,029 1,082
Services and supplies 614 604 10 514
Fixed assets 5 5 10
Expenditure transfers (102) (102) (100)
Total 1,546 1,531 15 1,506
Clerk of the Board
Salaries and benefits 309 277 32 287
Services and supplies 46 46 28
Expenditure transfers (25) (29) 4 (24)
Total 330 294 36 291
Administrator
Salaries and benefits 1,994 1,994 1,827
Services and supplies 756 703 53 825
Other charges 8 8 8
Fixed assets 74 28 46 137
Expenditure transfers (201) (201) (95)
Total 2,631 2,532 99 2,702
Auditor-Controller
Salaries and benefits 4,353 3,925 428 3,938
Services and supplies 1,138 1_,119 19 1,371
Fixed assets 8
Expenditure transfers (537) (537) (697)
Total 4,954' 4,507 447 4,620
(continued)
44
it Y
COUNTY OF.CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Treasurer-Tax Collector
Salaries and benefits . 1,701 1,649 52 1,603
Services and supplies 690 616 74 625
Other charges 11 6 5 9
Fixed assets 13 2 11 2
Total 2,415 2,273 142 2,239
Assessor
Salaries and benefits 7,063 7,063 6,905
Services and supplies 1,201 1,048 153 974
Other charges 6 6 1
Fixed assets 185 123 62 40
Expenditure transfers (25) (25) (22)
Total 8,430 8,215 215 7,898
Purchasing
Salaries and benefits 313 299 14 347
Services and supplies 89 80 9 78
Other charges 4 4 .4
Fixed assets 1 1
Expenditure transfers (34) (34) (32)
Total 373 350 23 397
Management Information Systems
Services and supplies 1,268 481 787 239
Fixed assets 213 211 2 48
Total 1,481 692 789 287
I `
(continued)
45
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenue Collections
Salaries and benefits 1,174 1,174 1,168
Services and supplies 342 300 42 245
Other Charges 3 3 3
Fixed assets 2
Expenditure transfers (313) . (313) (378)
Total 1,206 1,164 42 1,040
County Counsel
Salaries and benefits 2,789 2_,789 2,670
Services and supplies 312 308 4 263
Fixed assets 19 19 10
Expenditure transfers (999), (1,012) 13 (1,010)
Total 2,121 2,104 17 1,933
Human Resources. -
Salaries and benefits 2,634 2,535 99 2,387
Services and supplies 2,187 1,591 596 1,552
Other charges 14 14 3
Fixed assets 49 25 24 2
Expenditure transfers (436) (441) 5 (428)
Total 4,448 3,710 738 3,516
Personnel Merit Board
Salaries and benefits 47 47 41
Services and supplies 38 12 26 35
Expenditure-transfers (6) 6 (11)
Total 85 53 32 65
I
j
i,
7
(continued)
46
�;i
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Elections
Salaries and benefits 1,090 1,090 945
Services and supplies 2,144 1,834 310 1,525
Fixed assets 93 66 27 85
Expenditure transfers (185) (232) 47 (50)
Total 3,142 2,758 384 2,505
Telephone Exchange
Salaries and benefits 869 869 800
Services and supplies 2,768 2,735 33 2,444
Other charges 217 217 297
Fixed assets 116 50 66 2
Expenditure transfers (3,175) (3,175) (2,679)
Total 795 696 99 864
Fleet Services
Salaries and benefits 1,196 1,195 1 1,130
Services and supplies 4,291 4,289 2 3,770
Other charges 867 51 816 51 _
Fixed assets 1,369 919 450 967
Expenditure transfers (6,171) (6,223) 52 (5,382)
Total 1,552 231 1,321 536
Building Occupancy Cost
Services and supplies 15,672 15,290 382 14,245
Other charges 32 31 1 58
Fixed assets 30 30 49
Expenditure transfers (520) (523) 3 (464)
Total 15,214 14,798 416 13,888
(continued)
47
l
COUNTY OF CONTRA COSTA
GENERAL FUND
-SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Building Maintenance
Salaries and benefits 9,638 9,634 4 8,957
Services and supplies 16,779 16,753 26 15,753
Other charges 12,499 12,498 1 10,916
Fixed assets 140 51 89 53
Expenditure transfers (35,114) (35,115) 1 (31,693)
Total 3,942. 3,821 121 3,986
Plant Acquisition
Other charges 10 10
Fixed assets 20,199 19,639 560 8,284
Total 20,209 19,649 560 8,284
Economic Development
Services and supplies 56 56 63
Employee Benefits
Salaries and benefits 7,639 6,558 1,081 5,616 J
Services and supplies 894 217 677 21
Other Charges 193 49 144
Fixed Assets 225 158 67
Total 8,951 6,982 1,969 5,637
Information Technology.
Salaries and benefits 4,795 4,795 4,628
Services and supplies -3,704 2,839 865 2,484
Other charges 409 409 440
Fixed assets 414 399 15 205
Expenditure transfers (6,483) (6,483) (8,182)
Total 2,839 1,959 880 (425)
(continued)
48
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Central ServiceNlicrofilm
Salaries and benefits 732 706 26 731
Services and supplies 1,067 1,020 47 926
Other charges 86 85 1 55
Fixed Assets 36 16 20
Expenditure transfers (1,671) (1,690) 19 (1,641)
Total 250 137 113 71
General Services Administration
Salaries and benefits 930 930 904
Services and supplies 199 182 17 162
Other charges 2 2 2
Fixed assets 4 3 1 10
Expenditure transfers (1,142) (1,143) 1 (1,071)
Total (7) (26) 19 7
Insurance
Salaries and benefits 1,550 1,430 -120 1,249
Services and supplies 4,884 4,828 56 6,857
Other charges 54 3 51 61
Fixed assets 11 3 8 6
Expenditure transfers (1) 1
Total 6,499 6,263 236 8,173
UAAL pension bond debt service transfers
Salaries and benefits (2,493) (2,493) (2,261)
(continued)
49
4
C�
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Total General Government
Salaries and benefits 49,352 47,495 1,857 44,954
Services and supplies 61,139 56,951 4,188 54,999
Other charges 14,415 13,382 1,033 11,911
Fixed assets 23,196 21,713 1,483 9,920
Expenditure transfers (57,133) (57,285) 152 (53,959)
Total 90,969 82,256 8,713 67,825
PUBLIC PROTECTION
Superior Courts
Salaries and benefits 4,528
Services and supplies 1,991
Other charges 23
Fixed assets 61
Expenditure transfers (87)
Total 6,516
Municipal Courts
Salaries and benefits 101292
Services and supplies 2,882
Other charges 152
Fixed assets 71
Total 13,397
*Superior and Municipal Court operations are reported in the Courts and
Criminal Justice Special Revenue Fund beginning in fiscal year 1995-96.
I
(continued) J
50
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Law and Justice Systems
Salaries and benefits 151 151 143
Services and supplies 395 353 42 271
Other charges 12 12
Expenditure transfers (57) (57) (47)
Total 501 447 54 367
Grand Jury
Services and supplies 69 69 60
Criminal Grand Jury
Services and supplies 58 58 102
County Clerk
Salaries and benefits 4,031
Services and supplies 751
Other charges 6
Expenditure transfers (26)
Total 4,762
District Attorney
Salaries and benefits 11,921 11,603 318 11,177
Services and supplies 1,624 1,261 363 1,182
Other charges 63 41 22 99
Fixed assets 196 36 160 40
Expenditure transfers (152) (152) (136)
Total 13,652 12,789 863 12,362
*County Clerk operations are reported in the Courts and Criminal
Justice Special Revenue Fund beginning in fiscal year 1995-96.
L (continued)
51
i
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,'1996
(In Thousands) \
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Public Defender
Salaries and benefits 8,909 8,909, 8,214.
Services and supplies 1,037 1,007 30 917
Fixed assets 35 35 38
Total 9,981 9,951 30 9,169
District Attorney Family Support
Salaries and benefits 8,790 8,790 8,725
Services and supplies 3,144 2,924 220 2,587
Fixed assets 196 195 1 47
Expenditure transfers (962) (962) (927)
Total 11,168 10,947 221 10,432
Conflict Defense Services
Services and supplies 1,541 1,504 37 1,679
Fixed assets 27 27
Total 1,568 1,531 37 1,679
Sheriff
Salaries and benefits 35,189 _35,189 36,201
Services and supplies 4,363 3,504 859 3,519
Other charges 627 601 26 357
Fixed assets 409 158 251 118
Expenditure transfers (12) (132) 120 (186)
Total 40,576 39,320 1,256 40,009
A
(continued)
52
i`
COUNTY OF.CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Jail
Salaries and benefits 28,470 28,014 456 23,086
Services and supplies 5,007 4,954 53 4,221
Other charges. 317 292 25 279
Fixed assets 159 78 81 23
Expenditure transfers (64) (195) 131 (9)
Total 33,889 33,143 746 27,600
Jail-Health Services
Salaries and benefits 4,002 4,002 3,762
Services and supplies 2,669 2,654 15 2,245
Other charges 5
Fixed assets 6 5 1
Expenditure transfers (670) (670) (474)
Total 6,007 5,991 16 5,538
Probation
Salaries and benefits 17,067 17,067 16,651
Services and supplies 2,830 2,781 49 2,373
Other charges 5,987 5,991 (4) 5,577
Fixed assets 24 16 8 109
Expenditure transfers (24) (23) (1) (21)
Total 25,884 25,832 52 24,689
Justice System Programs
Salaries and benefits 132 132
Services and supplies 416 215 201 170
Other charges 537 219 318 53
Fixed assets 198 13 185
i
Total 1,283 579 704 223
(continued)
53
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Flood Control
Services and supplies 408 372 36 253
Agriculture
Salaries and benefits 11695 1,695 1,624
Services and supplies 95 94 l 97
Fixed assets 91 25 66 85
Total 1,881 1,814 67 1,806
Recorder
Salaries and benefits 1,303 1,081 222 1,009
Services and supplies 281 255 26 288
Other charges 1 1
Expenditure.transfers (5) (9) 4 (12)
Total 1,580 1,327 253 1,285
Local Agency Formation
Salaries and benefits 139 %135 4 139
Services and supplies 86 65 21 62
Total 225 200 25 201
(continued)
54
i
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Community Development
Salaries and benefits 3,335 3,180 155 3,048
Services and supplies 1,218 776 442 970
Other charges 16 15 1 15
Fixed assets 32 29 3 8
Expenditure transfers (2,737) (2,737) (3,012)
Total 1,864 1,263 601 1,029 ,
Coroner
Salaries and benefits 866 866 786
Services and supplies 398 377 21 366
Fixed assets 2 2
Expenditure transfers 2 (2) 4
Total 1,268 1,243 25 1,152
Emergency Services
Salaries and benefits 275 274 1 260
Services and supplies 100 96 4 83
Expenditure transfers. (3)
Total 375 370 5 340
Public Administrator
Salaries and benefits 143 143 138
Services and supplies 4 4 3
Other charges 1 1
Total 148 148 141
(continued)
55
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995 -96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Animal Services
Salaries and benefits 3,080 2,808 272 2,759 .
Services and supplies . 586 460 126 423
Fixed assets 51 21 30 8
Total 3,717 3,289 428 3,1.90
UAAL pension bond debt service transfers
Salaries and benefits (8,808) (8,808) (9,167)
j Total Public Protection
Salaries and benefits 116,659 115,231 1,428 127,406
Services and supplies 26,329 23,783 2,546 27,495
Other charges 7,561 7,160 401 6,566
Fixed assets 1,426 640 786 608
Expenditure transfers (4,681) (4,939) 258 (4,940)
Total 147,294 141,875 5,419 157,135
HEALTH AND SANITATION
Public Health
Salaries and benefits 21,357 21,357 20,944
Services and supplies 9,015 8,751 264 7,494
Other charges 4 4 4
Fixed assets 288 124 164 61
Expenditure transfers (2,076) (2,076) (1,935)
Total 28,588 28,160 428 26,568
(continued)
56
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED-TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Environmental Health
Salaries and benefits 4,364 4,364 4,246
Services and supplies 3,433 3,290 143 2,796
Other charges 1 1 2
Fixed assets 340 37 303 36
Expenditure transfers. (1) (1) (1)
Total 8,137 7,691 446 7,079
Children Services
Salaries and benefits 2,705 2,705 2,495
Services and supplies 1,616 1,614 2 1,637
Other charges 2 2 2
Fixed assets 3 3.
Total 4,326 4,324 2 4,134
Health Services Homeless Program
Salaries and benefits 66 66
Services and supplies 1,832 1,824 8
Total 1,898 1,890 8
(continued)
57
t
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Substance Abuse
Salaries and benefits 3,102 3,102 3,662
Services and supplies 9,845 9,472 373 9,566
Other charges 1 1 1
Fixed assets 14 8 6 60
Expenditure transfers (473) (473) (1,091)
Total 12,489 12,109 380 12,198
Mental Health
Salaries and benefits 10,009 10,009 9,224
Services and supplies 31,327 31,396 (69) 29,353
Other charges 3,770 3,770 4,021
Fixed assets 45 42 3 38
Expenditure transfers (218) (218)
Total 44,933 44,999 (66) 42,636
General Sewer Planning
Services and supplies 23 22 1 25
Medical Disproportionate Share
Other charges 17,475 17,475 23,047
Solid Waste Management
Services and supplies 1,032 812 220 784
Fixed assets 83 83 142
Total 1,115 895 220 926
UAAL pension bond debt service transfers
Salaries and benefits (2,280) (2,279) (1) (2,028)
*In 1995-96,the Alcohol Abuse and Drug Abuse were consolidated under the
heading of Substance Abuse.
(continued)
58
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Total Health and Sanitation
Salaries and benefits 39,323 39,324 (1) 38,543
Services and supplies 58,123 57,181 942 51,655
Other charges 21,253 21,252 1 27,077
Fixed assets 773 297 476 337
Expenditure transfers (2,768) (2,768) (3,027)
Total 116,704 115,286 1,418 114,585
PUBLIC ASSISTANCE
Social Services
Salaries and benefits 50,520 50,519 1 48,485
Services and supplies 27,294 25,468 1,826 25,520
Other charges 145,152 141,439 3,713 149,310
Fixed assets 753 140 613 761
Expenditure transfers (166) (166) (44)
Total 223,553 217,400 6,153 224,032
Veterans Services
Salaries and benefits 257 257 254
Services and supplies 10 10 12
Total 267 267 266
(continued)
59
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
-_, Favorable 1994-95
Budget Actual (Unfavorable) Actual
Private Industry Council
Salaries and benefits 1,161 1,056 105 871
Services and supplies 6,242 5,943 299 5,165
Other charges 78 45 33 63
Fixed assets 171:: 152 19 17
Expenditure transfers (235) (279) 44 (17)
Total 7,417 6,917 500 6,099
Community Services
i
Salaries and benefits 4,062 4,067 2,545
Services and supplies 4,415 4,091 324 4,628
Fixed assets i56 56 8
Expenditure transfers (370) (370) (106)
Total 8,168 7,844 324 7,075
Community Development
Salaries and benefits 1
Services and supplies 5,719 4,593 1,126 4,102
Fixed assets 25 4 21 12
a:
Total V, 4 14 4,597 1,147 4,115
Housing Rehabilitation
Salaries and benefits 189 185 4 , 178
Services and supplies -87 74 13 69
Total 276 259 17 247
(continued)
60
I
COUNTY OF-CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
UAAL pension bond debt service transfers
Salaries and benefits (3,422) (3,422) (2,975)
Total Public Assistance
Salaries and benefits 52,772 52,662 110 49,359
Services and supplies 43,767 40,179 3,588 39,496
Other charges 145,230 141,484 3,746 149,373
Fixed assets 1,005 352 653 798
Expenditure transfers (771) (815) 44 (167)
Total 242,003 233,862 8,141 238,859
EDUCATION
Cooperative Extension Service
Salaries and benefits 114 114 107
Services and supplies 23 21 2 22
Fixed assets 3 3
Total 140 138 2 129
UAAL pension bond debt service transfers
Salaries and benefits (8) (8) (7)
Total Education
Salaries and benefits 106 106 100
Services and supplies 23 21 2 22
Fixed assets 3 3
Total 132 130 2 122
(continued)
61 .
I
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget;. Actual (Unfavorable) Actual
PUBLIC WAYS AND FACILITIES
Public Works
Salaries and benefits 15,588 15,552 36 15,124
Services and supplies " 4,819 4,791 28 4,619
Other charges 36 36 38
Fixed assets 275 221 54 101
Expenditure transfers (14,652) (15,053) 401 (14,218)
Total 6,066 5,547 519. 5,664
Road Construction
Services and supplies 4,200" 2,066 2,134 1,325 i
Other charges 2,875 270 2,605 3,320
Total 7,075 2,336 4,739 4,645
UAAL pension bond debt service transfers
Salaries and benefits (950) (950) (855)
Total Public Ways and Facilities
Salaries and benefits 14,638 14,602 36 14,269
Services and supplies 9,019 .6,857 2,162 5,944
Other charges 2,911 306 2,605 3,358
Fixed assets 275 221 54 101
Expenditure transfers (14,652) (15,053) 401 (14,218)
Total 12,191 6,933 5,258 9,454
RECREATION AND CULTURE
Parks Administration
Services and supplies 1 1
(continued)
62
i
COUNTY OF CONTRA COSTA
GENERAL FUND
SCHEDULE OF EXPENDITURES, COMPARED TO BUDGET
YEAR ENDED JUNE 30,1996
(In Tbousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
INTEREST
Services and supplies 166 161 5 89
Other charges 4,112 4,112 4,380
Total 4,278 4,273 5 4,469
CAPITAL OUTLAY
Fixed assets 1,371 1,371 3,477
GRAND TOTAL
Salaries and benefits 272,850 269,420 3,430 274,631
Services and supplies 198,567 185,133 13,434 179,700
Other charges ' n 195,482 187,696 7,786 202;665
Fixed assets 28,049 24,597 3,452 15,241
Expenditure transfers (80,005) (80,860) 855 (76,311)
Total $ 614,943 585,986 28,957 595,926
1
(concluded)
63
1
�w IL
It
it
1 .a
coU
SPECIAL REVENUE FUNDS
ROAD FUND
This Fund was 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 funds.
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 FUNDS
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 County's share
of the tobacco tax,and user fees.
SERVICE AREAS FUNDS
These Special District Funds provide services such as lighting, park, or street maintenance to specific areas in 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 Funds provide for a variety of law enforcement services financed by property taxes, narcotics seizures,and court
fines and fees.
COURTS AND CRIMINAL JUSTICE FUNDS
i
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/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 Office. Revenues received are from filing and recording fees.
65
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.
66.
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COUNTY OF CONTRA COSTA
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
JUNE 30,1996
(With comparative totals for June 30,1995)
(in Thousands).
Health
Fire And Service Flood Law
Road Library Protection Sanitation Areas Control Enforcement-
Assets
Cash and investments S 20,047/ 3,398 21,269 3,581 8,068 4,029 8,504
Land held for sale
Accounts receivable 6,720 335 581 7 102 2,927 28
Due from other funds 940 27 156 87 15 197 1,559
Advances to other funds 982 8,801
Notes receivable
Prepaid items and deposits 259 216
Total Assets S 27,966 3,760 22,006 3,675 9,167 16,170 10,091
Liabilities and Fund Equity
Liabilities:
Accounts payable and accrued liabilities 1,023 673 4,132 444 114 195 32
Due to other funds 1,939 217 225, 916 279 1,616 4,540
Advances from other fiords
Deferred revenue and credits 74 7
Total Liabilities 2,962 964 4,364 1,360 393 1,811 4,572
Fund Equity:
Fund Balance:
Reserved for.
General reserve 396 500
Encumbrances 1,317 726 3,940 249 119 373 62
Prepaid items and deposits 259 216
Land held for sale
Advances to other funds 982 8,801
Total Fund Balance-Reserved 1,576 726 4,336 249 1,101 9,390 562
Fund Balance(Deficit)-Unreserved:
Designated for future use 2,903 68 92 1,894
Undesignated 20,525 2,002 13,306 2,066 7,673 4,877 3,063
Total Fund Balance(Deficit)-
Unreserved 23.428 2,070 13,306 2,066 7,673 4,969 4,957
Total Fund Balances(Deficits) 25.004 2,7% 17,642 2,315 8.774 14,359 5,519
i
I
Total Liabilities and Fund Equity S 27,966 3.760 22,006 3,675 9,167 16,170 10,091
68 1
Courts& Recorder/ Other
Criminal Clerk Special Land Housing Child Totals
Justice Modernization Revenue Development RDA Authority* Development 1996 1995
1,208 4,050 3,428 6,979 1,563 10,744 227 97,095 75,937
2,189 2,189 2,189
1,494 19 15 192 5 1,445 340 14,210 13,755
7,354 4 4 789 3 2 22 11,159 5,975
2,683 12,466 10,484
2,485 2,485 2,372
3 75 175 728 4,807
10,059 4,073 6,130 7,960 3,835 14,851 589 140,332 115,519
1
1,855 33 23 418 7 4,077 355 13,381 9,214
7,421 1 62 826 3 332 18,377 10,739
400 2,657 3,057 2,603
4,632 6,616 11,329 7,056
9,676 34 85 5,876 2,667 10,693 687 46,144 29,612
896 896
211 98 4 591 1,051 122 8,863 7,969
3 75 175 728 4,807
2,189 2,189 2,189
2,683 12,466 10,484
214 98 2,687 591 3,315 175 122 25,142 26,345
181 5,138 5,052
169 3,941 3,358 1,312 (2,147) 3,983 (220) 63,908 54,510
169 3,941 3,358 1,493 (2,147) 3,983 (220) 69,046 59,562
383 4,039 6,045 2,084 1,168 4,158 (98) 94,188 85,907
10,059 4,073 6,130 7,960 3,835 14,851 589 140,332 115,519
Housing Authority fund reported as of March 31,1996.
69
/
COUNTY OF CONTRA COSTA
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
YEAR ENDED JUNE 30,1996
(With comparative totals for June 30,1995)
(In Thousands)
Health
Fire And Service Flood Law
Road ' Library Protection Sanitation Areas Control Enforcement
Revenues:
Taxes $ 8,749 49,495 4,032 2,226 3,325 3,048
Licenses,permits and franchise fees 32 406 11 2,344
Fines,forfeitures and penalties 743 384
Use of money and property 747 55 143 86 324 306 271
Intergovernmental 27,272 1,325 1,820 2,930 327 1,135 5.
Charges for services 8,646 424 2,078 1,837 2,465 8,235 98
Other revenue 1,013 246 816 113 182 337
Total Revenues 37,678 10,831 54,758 9,628 5,466 15,527 4,143
Expenditures:
Current:
General government 10
Public protection 53,101 3,730 15,906 4,779
Health and sanitation 10,265
Public assistance
Education 12,652 - 96
Public ways and facilities 30,084 856
Recreation and culture 803
Capital outlay
Total Expenditures 30,084 12,662 53,101 10,265 5,485 15,906 4,779
Excess(deficiency)of revenues
over(under)expenditures 7,594 (1,831) 1,657 (637) (19) (379) (636)
Other Financing Sources(Uses)
Operating transfers in
Operating transfers out (324) (100) (1,234)
Advances from other funds 1,951
Repayment ofadvances (283) (500)
Proceeds from issuance of debt
Total Other Financing
Sources(Uses) (324) (283) 1,351 (1,234)
Excess(deficiency)of revenues and
other financing sources over(under)
expenditures and other financing uses 7,594 (2,155) 1,374 (637) (19) 972 (1,870)
Fund.Balances(Deficits)at
Beginning of Year,as
Previously Reported 17,410 4,951 16,268 2,952 8,793 13,387 5,882
Adjustments to beginning fund balance
Fund Balances(Deficits)at '
Beginning of Year,as
Restated 17,410 4,951 16,268 2,952 8,793 13,387 5,882
Residual equity transfer in 1,507
Fund'Balances(Deficits)at
End of Year $ 25,004 2,796 17,642 2,315 8,774 14,359 5,519
70
Courts& Recorder/ Other
Criminal Clerk Special Land Housing Child Totals
Justice Modernization Revenue Development RDA Authority's Development 1996 1995
220 1,085 72,180 69,323
110 4,977 7,880 8,301
1,908 5 3,040 2,935
24 135 305 70 2,559 10 5,035 4,655
11,337 5 25 45,343 4,923 96,447 93,676
72 1,207 154 4,796 30,012 23,389
30 270 78 2 449 304 3,840 3,288
13,371 1,207 899 10,156 1,182 48,351 5,237 218,434 205,567
1,795 76 1,881 2,003
29,633 960 321 7,628 116,058 112,964
10,265 8,972
85 1,810 45,370 5,330 52,595 54,435
12,748 9,272
1,663 32,603 25,882
803 326
2,733 2,733 4,159
31,428 960 482 9,291 1,810 48,103 5,330 229,686 218,013
(18,057) 247 417 865 (628) 248 (93) (11,252) (12,446)
19,585 440 20,025 19,075
(1,139) (25) (363) (160) (3,345) (2,001)
1,951 1,425
(783) (1,289)
173 173 1,342
18,446 (25) (363) 440 173 (160) 18,021 18,552
389 222 417 502 (188) 421 (253) 6,769 6,106
(11) 3,817 5,628 1,582 1,356 3,737 155 85,907 78,076
990
(l 1) 3,817 5,628 1,582 1,356 3,737 155. 85,907 79,066
5 1,512 735
383 4,039 6,045 2,084 1,168 4,158 (98) 94,188 85,907
• Housing Authority fund reported as of March 31,1996.
71
COUNTY OF CONTRA COSTA
_ ROAD SPECIAL REVENUE FUND
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
n,.
(In Thousands)
1995-96
Variance-
Favorable J 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Licenses,permits and franchise fees $ 24
Use of money and property 608 747 139 642
Intergovernmental 29,921 27,272 (2,649) 19,307
Charges for services 4,567 8,646 4,079 3,715
Other'revenue 550 1,013 463 61
Total Revenues 35,646 37,678 2,032 23,749
Expenditures:
Public Ways and Facilities
Services and supplies 45,868 28,158 17,710 20,606
Other charges 2,385 '1,597 788 1,553
Fixed assets 1,450 329 1,121 469
Total Public Ways and
Facilities 49,703 30,084 19,619 22,628
Total Expenditures 49,703 30,084 19,619 22,628
Revenues over(under)expenditures (14,Q57) 7,594 21,651 1,121
Other Financing Sources:
Operating transfers in 152
Revenues and other financing sources
over(under)expenditures (14,057) 7,594 21,651 1,273
Fund Balance at Beginning of Year,
as Previously Reported 17,410 17,410 15,052
Adjustment to beginning fund balance 1,085
Fund Balance at Beginning of Year,
as Restated 17,410 17,410 16,137
Fund Balance at End of Year $ 3,353 25,004 21,651 17,410
72_
COUNTY.OPEONTRA COSTA
LIBRARY SPECIAL REVENUE FUND
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 8,403 8,749 346 8,357
Licenses,permits and franchise fees 32 32 8
Use of money and property 65 55 (10) 119
Intergovernmental 975 1,325 350 1,527
Charges for services 418 .424 6 452
Other revenue 155 246 91 122
Total Revenues 10,016 10,831 . 815 10,585
Expenditures:
General Government
Fixed assets 227 10 217 2
Education
Salaries and benefits 6,471 6,313 158 5,907
Services and supplies 5,187 4,733 454 3,060
Other charges 133 125 8
Fixed assets 2,045 1,481 564 209
Total Education 13,836 12,652 1,184 9,176
Total Expenditures 14,063 12,662 1,401 9,178
Revenues over(under)expenditures (4,047) (1,831) 2,216 1,407
Other Financing Sources(Uses):
Operating transfers in 59
Operating transfers out (324) (324) (315)
Total Other Financing Sources(Uses) (324) (324) (256)
Revenues over(under)expenditures
and other financing sources(uses) (4,371) (2,155) 2,216 1,151
Fund Balance at Beginning of Year,
as Previously Reported 4,951 4,951 3,805
Adjustment to beginning fund balance (5)
Fund Balance at Beginning of Year,
as Restated 4,951 4,951 3,800 -
Fund Balance at End of Year $ 580 2,796 2,216 4,951
73
i '
COUNTY OF CONTRA COSTA
FIRE PROTECTION SPECIAL REVENUE FUNDS
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED"JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 49,876 49,495 (381) 48,055
Licenses,permits and franchise fees 381 406 25 367
Use of money and property 88 143 55 124
Intergovernmental 698 1,820 1,122 1,907
t
Charges for services 1,326 2,078 752 1,787
Other revenue 690 816 126 628
Total Revenues 53,059 54,758 1,699 52,868
Expenditures:
Public Protection.
Salaries and benefits 49,270 45,899 3,371 44,589
Services and supplies 8,265 6,301 1,964 6,157
Other charges 1,251 242 1,009 427
Fixed assets 4,205 659 3,546 1,138
Total Public Protection 62,991 53,101 9,890 52,311
Revenues over(under)expenditures (9,932) 1,657 11,589 557
Other Financing Uses:
Repayment of advances (28 1) (283) (100)
Revenues over(under)expenditures
and other financing uses (10,215) 1,374 11,589 457
Fund Balance at Beginning of Year 16,268 16,268 15,811
Fund Balance at End of Year $ 6,053 17,642 11,589 16,268
74
i
�w
COUNTY�OF CONTRA COSTA
HEALTH AND SANITATION SPECIAL REVENUE FUNDS
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 4,035 4,032. (3) 3,889
Fines,forfeitures and penalties 795 743 (52) 743
Use of money and property 72 86 14 70
Intergovernmental 2,930 2,930 2,907
Charges for services 1,798 1,837 39 1,274
Total Revenues 9,630 9,628 (2) 8,883
Expenditures:
Health and Sanitation
Salaries and benefits 184 178 6 200
Services and supplies 10,491 9,835 656 8,520
Other charges 252 252 252
Fixed assets 1,266 1,266
Total Health and Sanitation 12,193 10,265 1,928 8,972
Revenues over(under)expenditures (2,563) (637) 1,926 (89)
Other Financing Uses:
Operating transfers out (6)
Revenues over(under)expenditures
and other financing uses (2,563) (637) 1,926 (95)
Fund Balance at Beginning of Year 2,952 2,952 3,047
Fund Balance at End of Year $ 389 2,315 1,926 2,952
75
COUNTY OF CONTRA COSTA
SERVICE AREAS SPECIAL REVENUE FUNDS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 2;254 2,226 (28) 2;215
Licenses,permits and franchise fees `:6 11 5 32
Use of money and property 183 324 141 278
Intergovernmental 988 327 (661) 1,453
Charges for services 1,371 2,465 1,094 2,359
Other revenue ;84 113 29 12
Total Revenues 4,886 5,466 580 6,349
Expenditures:
Public Protection
Services and supplies 5,170 3,195 1,975 3,199 .
Other charges 397 397 79
Fixed assets 138 138 331
Total Public Protection 5;705 3,730 1,975 3,609
Education
Services and supplies 70 63 7 63
Other charges 44 33 11 33
Total Education 114 96 18 96
Public Ways and Facilities
Salaries and benefits 1 1
Services and supplies 1,261 746 515 946
Other charges 794 11 783 964
Fixed assets 252 98 154 48
Reserves 26 26.
Total Public Ways and Facilities 2,334 856 1,478 1,958
76
COUNTY;OF.CONTRA COSTA
SERVICE AREAS SpICIAL REVENUE FUNDS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96 ,
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Recreation and Culture
Services and supplies 113 91 22 86
Other charges 230 166 64 9
Fixed assets 2,212 546 1,666 231
Total Recreation and Culture 2,555 803 1,752 326
Total Expenditures 10,708 5,485 5,223 5,989 .
Revenues over(under)expenditures (5,822) _ (19) 5,803 360
Fund Balance at Beginning of Year 8,793 8,793 8,426
Adjustment to beginning fund balance 7
Fund Balance at Beginning of Year, ,
as Restated 8,793 8,793 8,433
Fund Balance at End of Year $ 2,971 8,774 5,803 8,793
77
COUNTY OF CONTRA COSTA
FLOOD CONTROL SPECIAL REVENUE FUNDS
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-1996
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 3,334 3,325 (9) 3,193
Licenses,permits and franchise fees 2,299 2,344 45 2,732
Use of money and property 107 306 199 469
Intergovernmental 1,306 1,135 (171) 2,081
Charges for services 8,424 8,235 (189) 7,926
Other revenue 534 182 (352) 470
Total Revenues 16,004 15,527 (477) 16,871
Expenditures:
Public Protection
Salaries and benefits 3 2 1 2
Services and supplies 17,696 12,906 4,790 13,053
Other charges 4,803 2,970 1,833 31159
Fixed assets 68 28 40 27
Total Public Protection 22,570 15,906 6,664 16,241
Revenues over(under)expenditures (6,566) (379) 6,187 630
Other Financing Sources(Uses):
Operating transfers out (100) (100) (334)
Advances from other funds J,951 1,951 1,395
Repayment of advances (500) (500) (1,189)
Total other financing sources(uses) 1,351 1,351 (128)
Revenues over(under)expenditures
and other financing sources(uses) (5,215) 972 6,187 502
Fund Balance at Beginning of Year 13,387 13,387 12,885
Fund Balance at End of Year $ 8,172 14,359 6,187 13,387
78
COUNTY OF CONTRA COSTA
LAW ENFORCEMENT SPECIAL REVENUE FUNDS
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(1n Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 2,461 3,048 587 2,383
Fines,forfeitures and penalties 344 384 40 345
Use of money and property 65 271 206 154
Intergovernmental 5 5 8
Charges for services 60 981 38 13
Other revenue 523 337 (186) 266
Total Revenues 3,453 4,143 690 3,169
Expenditures:
Public Protection
Salaries and benefits 472 142 330 160
Services and supplies 6,182 4,446 1,736 1,376
Other charges 306 176 130 250
Fixed assets 107 15 92 49
Total Public Protection 7,067 4,779 2,288 1,835
Revenues over(under)expenditures (3,614) (636) 2,978 1,334
Other Financing Sources(Uses):
Operating transfers out (1,234) (1,234) (1,033)
Advances from other funds 30
Total Other Financing Sources(Uses) (1,234) (1,234) (1,003)
Revenues over(under)expenditures
and other financing sources(uses) (4,848) (1,870) 2,978 331
Fund Balance at Beginning of Year 5,882 5;882 4,816
Residual equity transfer in 1,507 1,507 735
Fund Balance at End of Year $ 1,034 5,519 4,485 5,882
79
COUNTY OF CONTRA COSTA
COURTS AND CRIMINAL JUSTICE SPECIAL REVENUE FUNDS
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE=BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Fines,forfeitures and penalties $ 1,886 1,908 22 1,842
Use of money and property 24 24 20
Intergovernmental 11,547 11,337 (210) 11,282
Charges for service - ' 72 72
Otherrevenue 552 30 (522)
Total Revenues 13,985 13,371 (614) 13,144
Expenditures:
General Government
Services and supplies 1,892 1,795 97 1,850
Public Protection
Salaries and benefits 18,550 17,894 656
Services and supplies 11,689 11,528 161 30,163
Other charges 71.9 168 551
Fixed assets 215 165 50
Expenditure transfers (120) (122) 2
Total Public Protection 31,053 29,633 1,420 30,163
Total Expenditures 32,945 31,428 1,517 32,013
i
Revenues over(under)expenditures (18,960) (18,057) 903 (18,869)
Other Financing Sources(Uses):
Operating transfers in .19,585 19,585 18,864
Operating transfers out (1,139) (1,139)
Total Other Financing Sources(Uses) 18,446 18,446 18,864
Revenues over(under)expenditures
and other financing sources(uses) (514) 389 903 (5)
Fund Balance(Deficit)at Beginning of Year (11) (11) (6)
Residual equity transfer-in 5 5
Fund Balance(Deficit)at End of Year $ (525) '383 908 (11)
80
COUNT'OF;CONTRA COSTA
RECORDER/CLERK MODERNIZATION SPECIAL REVENUE FUNDS
SCHEDULE OF REVENUES;"'$XPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED NNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Charges for services $ 1,221 1,207 (14) 1,198
Otherrevenue 58 (58)
Total Revenues 1,279 1,207 (72) 1,198
Expenditures:
Public Protection:
Salaries and benefits .461 377 84 370
Services and supplies 4,449 533 3,916 381
Fixed assets 161 50 111 44
Total Public Protection 5,071 960 4,111 795
Revenues over(under)expenditures• (3,792) 247 4,039 403
Other Financing Uses:
Operating transfers out (25) (25) (23)
Revenues over(under)expenditures_
and other financing uses (3,817) 222 4,039 380 '
Fund Balance at Beginning of Year 3,817 3,817 3,437
Fund Balance at End of Year $ 4,039 4,039 3,817
81
COUNTY OF CONTRA COSTA
OTHER SPECIAL REVENUE FUNDS
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL r
YEAR ENDED JUNE 30,1996
(in Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 198 220 22 21'1
Licenses,permits and franchises 102 110 8 94
Fines,forfeitures and penalties 5 5 5
Use of money and property 39 135 96 91
Intergovernmental 5 5 5
Charges for services 156 154 (2) 152
Other revenue 270 270 1,088
Total Revenues 500 899 399 1,646
Expenditures:
General Government
Services and supplies 459 76 383 90
Fixed Assets 61
Total General Government 459 76 383 151
Public Protection
Services and supplies 777 321 456 264
Other charges 17 17 37
Fixed assets 2
Total Public Protection 794 321 473 303
Public Assistance
Services and supplies 2,602 85 2,517 76
Total Expenditures 3,855 482 3,373 530
Revenues over(under)expenditures (3,355) 417 3,772 1,116
Fund Balance at Beginning of Year 5,628 5,628 4,609
Fund balance adjustments (97)
Fund Balance at Beginning of Year,
as Restated 5,628 5,628 4,512
Fund Balance at End of Year $ 2,273 6,045 3,772 5,628
82
COUNTY OF.EONTRA COSTA
LAND DEVELOPMENTS REVENUE FUND
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(in Thousands)
1995-96
Variance
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Licenses,permits and franchise fees $ 5,859 4,977 (882) 5,044
Use of money and property 46 305 259 312
Charges for services 6,265 4,796 (1,469) 4,513
Otherrevenue 59 78 19 71
Total Revenues 12,229 10,156 (2,073) 9,940
Expenditures:
Public Protection
Salaries and benefits 3,076 2,407 669 2,325
Services and supplies 7,622 5,298 2,324 5,355
Other charges 41 41
Fixed assets 158 65 93 . 150
Expenditure transfers (142) (142) (123)
Total Public Protection 10,755 7,628 3,127 7,707
Public Ways and Facilities
Services and supplies 2,042 2,042 1,896
Other charges 28 26 2
Expenditure transfers (116) (405) 289 (600)
Total Public Ways and Facilities 1,954 1,663 291 1,296
Total Expenditures 12,709 9,291 3,418 9,003
Revenues over(under)expenditures (480) 865 1,345 937
Other Financing Uses:
Operating transfers out (363) (363) (141)
Total Other Financing Uses (363) (363) (141)
Revenues over(under)expenditures
and other financing uses (843) 502 1,345 796
Fund Balance at Beginning of Year 1,582 1,582 786
Fund Balance at End of Year $ 739 2,084 1,345 1,582
83
COUNTY OF CONTRA COSTA'
REDEVELOPMENT AGENCY SPECIAL REVENUE FUNDS
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 949 1,085 136 1,020
Use of money and property 36 70 34 75
Intergovernmental 876 25 (851) 562
Otherrevenue 2,297 2 (2,295) 1
Total Revenues 4,158 1,182 (2,976) 1,658
Expenditures:
Public Assistance
Services and supplies 2,607 1,385 1,222 948
Other charges 706 425 281 906
Decline in value of land held for resale 2,102
Total Public Assistance. 3,313 1,810 1,503 3,956
Revenues over(under)expenditures 845 (628) (1,473) (2,298)
Other Financing Sources(Uses):
Operating transfers in 440 440
Operating transfers out (102)
Total Other Financing Sources(Uses) 440 440 (102)
Revenues over(under)expenditures
and other financing sources(uses) 1,285 (188) (1,473) (2,400)
Fund Balance at Beginning of Year 1,356 1,356 3,756
Fund Balance at End of Year $ 2,641 1,168 (1,473) 1,356
84
COUNTY OF CONTRA COSTA
HOUSING AUTHORITY SPECIAL REVENUE FUND
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED MARCH 31,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Use of money and property $ 2,657 2,559 (98) 2,299
Intergovernmental 48,152 45,343 " (2,809) 47,664
Other revenue 609 449 (160) 535
Total Revenues 51,418 - 48,351 (3,067) 50,498
Expenditures:
Public Assistance
Other charges 48,064 45,370 2,694 45,596
Capital Outlay 2,441 2,733 (292) 4,159
Total Expenditures 50,505 48,103 2,402 49,755
Revenues over(under)expenditures 913 248 (665) 743
Other Financing Sources:
Proceeds from issuance of debt 173 . 173 1,342
Total Other Financing Sources 173 173 1,342
Revenues over(under)expenditures
and other financing sources 913 421 (492) 2,085
Fund Balance at Beginning of Year 3,737 3,737 1,652
Fund Balance at End of Year $ 4,650 4,158 (492) 3,737
85
COUNTY OF CONTRA COSTA
CHILD DEVELOPMENT SPECIAL REVENUE FUND
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Use of money and property $ 10 I0 2
Intergovernmental 5,151 4,923 (228) 4,973
Other revenue 85 304 219 34
Total Revenues 5,236 5,237 I 5,009
Expenditures:
Public Assistance
Salaries and benefits 3,139 3,139 3,178
Services and supplies 1,732 1,685 47 1,483
Other charges I 1 1
Fixed assets 335 506 (171) 145
Total Public Assistance 5,207 5,330 (123) :4,807
Revenues over(under)expenditures 29 (93) (122) 202
Other Financing Sources(uses):
Operating transfers out (160) (160) (47)
Total other financing sources(uses) (160) (160) (47)
Revenues over expenditures and other
financing source(uses) (131) (253) (122) 155
Fund Balance at Beginning of Year 155 155
Fund Balance at End of Year $ 24 (98) (122) 155
86
DEBT SERVICE FUNDS
SANITATION BONDS
To accumulate monies for payment of$235,000 in serial bonds, 6.00 percent, $40,0004120,000 annual installments,
with the last installment due in 1998. Financing is provided by specific property tax levies and user charges.
RECREATION AND PARK BONDS
To accumulate monies for payment of$3,850,000 in serial bonds, 3.25 to 5.10 percent, $340,000-$510,000 annual
installments,with the last installment due in 2004. Financing is provided by specific property tax levies.
STORM DRAINAGE BONDS
To accumulate monies for payment of$45,000 in serial bonds, 4.25 percent, $5,000 annual installments, with the last
installment due in 2005. Financing is provided by specific property tax levies.
PUBLIC FACILITIES CORPORATION
The Contra Costa County Public Facilities Corporation assists the county in financing various public buildings and
facilities by issuing certificates of participation serviced by rental paid by the county for use of the facilities.
REDEVELOPMENT AGENCY (RDA)
'To accumulate resources for payment of$1,200,000 in notes payable,9.00 percent,with full amount of principal due by
February 1, 1997; $22,240,000 in Tax Allocation Revenue Bonds, interest rates of 5.25 to 7.02 percent, $295,000 -
$15,500,000 annual installments with the final)installment due in 2023; $1,645,000 in Tax Allocation Revenue Bonds,
interest rates of 3.90 to 7.00 percent, $20,000 - $115,000 annual installments with the final installment due in 2025;
and$2,735,000 in Tax Allocation Revenue Bonds, interest rates of 4.25 to 6.90 percent, $40,000 - $1,520,000 annual
installments with the final installment due in 2025.
PENSION BOND
To accumulate monies for payment of $333,237,000 in taxable pension obligations bonds, 5.20 to 6.85 percent,
$4,920,000- $44,560,000 annual installments with the final installment due in 2011. These bonds were issued to
reduce or extinguish the county's Unfunded Actuarial Accrued Liability(UAAL).
HOUSING AUTHORITY
To accumulate monies for payment of$2,530,000 in bonds,3.18-5.00 percent,$230,000 annual installments with final
installment due in 2007 and$109,000 in Federal Financing bank notes,6.60 percent, $60,000 annual installments with
final payment due in 1997. 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.
J.
87
I�
COUNTY OF CONTRA COSTA
DEBT SERVICE FUNDS
COMBINING BALANCE SBEET
JUNE 30,1996
(With comparative totals for June 30,1995)
(In Thousands)
Recreation Storm Public
Sanitation and Park Drainage Facilities
Bonds Bonds Bonds Corporation
Assets
1
Cash and investments $ 4 9,380
Accounts receivable 1
Due from other funds 5 5
Total Assets $ 5 5 5 9,380
Liabilities and Fund Equity
Liabilities:
Accounts payable 718
Due to other funds 5 5
Deferred credits
Total Liabilities 5 5 718
Fund Equity:
Fund Balance Reserved:
Debt service 5 8,662
Total Liabilities and
Fund Equity $ 5 5 5 9,380
88
Pension Housing Assessment Totals
RDA Bond Authority= Districts 1996 1995
1,225 310 5,955 16,874 19,440
55 2,056 4 2,116 2,125
10 797
1,280 2,056 310 5,959 19,000 22,362
763 1,762 1 789 4,033 . 5,278
1 ll 1
82
763 1,762 1 790 4,044 5,361
517 294 309 5,169 1.4,956 17,001
1,280 2,056 310 5,959 19,000 22,362
• Housing Authority fund reported as of March 31,1996
89
it
COUNTY OF CONTRA COSTA
DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
YEAR ENDED JUNE 30,1996
(With comparative totals for June 30,1995)
(In Thousands)
Recreation Storm Public
Sanitation and Park Drainage Facilities
Bonds Bonds Bonds Corporation
Revenues:
Taxes $ 126 512 7
Use of money and property 12,864
Intergovernmental 12
Charges for services
Other revenue
Total Revenues 126 524 7 12,864
Expenditures:
Debt service:
Principal 110 340 5 5,910
Interest 21 184 2 7,207
Capital outlay 2 2,990
Total Expenditures 131 526 7 16,107
Excess(deficiency)of revenues
over(under)expenditures (5) (2) (3,243)
Other Financing Sources(Uses):
Operating transfers in 674
Proceeds from issuance of debt
Total Other Financing Sources(Uses) 674
Excess(deficiency)of revenues and
other financing sources over(under)
expenditures and other financing uses (5) (2) (2,569)
Fund Balances(Deficits)at Beginning
of Year,as Previously Reported 5 7 11,231
Adjustment to beginning fund balance
Fund Balances(Deficits)at Beginning
of Year,as Restated 5 7 11,231
Residual equity transfer in
Residual equity transfers out
Fund Balances(Deficits)at
End of Year $ 5 8,662
90
1
Totals
Pension Housing Assessment
RDA Bond Authority' Districts 1996 1995
1,590 6,362 8,597 5,462
203 984 180 14,231 12,131
409 421 416
64 64
1,793 984 409 6,606 23,313 18,009
o
7,075 3,245 300 4,156 21,141 7,742
1,948 22,119 107 2,479 34,067 30,221
3 2,995 20,874
9,023 25,367 407 6,635 58,203 58,837
(7,230) (24,383) 2 (29) (34,890) (40,828)
7,390 24,755 26 32,845 19,543
22,992
7,390 24,755 26 32,845 42,535
160 372 2 (3) (2,045) 1,707
357 (78) 307 5,172 17,001 9,043
6,018
357 (78) 307 5,172 17,001 15,061
238
(5)
517 294 309 5,169 14,956 17,001
• Housing Authority fund reported as of March 31,1996.
91
COUNTY OF CONTRA COSTA
SANITATION BONDS DEBT SERVICE FUNDS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(in Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
i
Taxes $ 130 126 (4) 133
Expenditures:
Debt service:
Principal 110 110 100
Interest 21 21 27
Capital outlay 4 4
Total Expenditures 135 131 4 127
Revenues over(under)expenditures (5) (5) 6
Fund Balance at
Beginning of Year 5 5 (1)
Fund Balance at
End of Year $ 5
92
COUNTY OF CONTRA COSTA
RECREATION AND PARK BONDS DEBT SERVICE FUNDS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 552 512 (40) 457
Intergovernmental 12 12 11
Total Revenues 552 524 (28) 468
Expenditures:
Debt Service:
Principal 340 340 295
interest 184 184 195
Capital outlay 36 2 34 4
Total Expenditures 560 526 34 494
Revenues over(under)expenditures (8) (2) 6 (26)
Fund Balance at Beginning of Year,
as Previously Reported 7 7 32
Adjustment to fund balance 1
Fund Balance at Beginning of Year,
as Restated 7 7 33
Fund Balance(Deficit)at End of Year $ (1) 5 6 7
l
l
93
COUNTY OF CONTRA COSTA
STORM DRAINAGE BONDS DEBT SERVICE FUNDS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands) ,
1995-96
Variance-
Favorable 1994-95 ,
Budget Actual (Unfavorable) Actual
Revenues:
Takes $ 7 7 7
Expenditures:
1
Debt service:
Principal 5 5 5
Interest 2 2 2
Total Expenditures 7 7 7
Revenues over(under)expenditures
Fund Balances at Beginning of Year
Fund Balances at End of Year $
94
COUNTY of CONTRA COSTA
REDEVELOPMENT AGENCY DEBT,SERVICE FUNDS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:.
Taxes $ 1,826 1,590 (236) 1,543
Use of money and property 203 203 572
Total Revenues 1,826 1,793 (33) 2,115
Expenditures:
Debt service:
Principal 7,182 7,075 107
Interest 2,038 1,948 90 2,171
Total Expenditures 9,220 9,023 197 2,171
Revenues over(under)expenditures (7,394) (7,230) 164 (56)
Other Financing Sources:
Operating transfers in 7,038 .7,390 352 286
Revenues and other financing sources
over(under)expenditures (356) 160 516 230
Fund Balance at Beginning of Year 357 357 127
Fund Balance at End of Year $ 1 517 516 357
95
COUNTY OF CONTRA COSTA
PENSION BOND DEBT SERVICE FUNDS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN '
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Use of money and property $ 821 984 163 '761
Expenditures:
Debt service: 1
Principal 3,245 3,245 492
Interest 22,119 22,119 18,480
Capital outlay 3 3 3
Total Expenditures 25,367 25,367 18,975
Revenues over(under)expenditures (24,546) (24,383) 163 (18,214)
Other Financing Sources:
Operating transfers in 24,546 24,755 209 18,576
Revenues and other financing sources
over(under)expenditures 372. 372 362
Fund Deficit at Beginning of Year,
as Previously Reported (78) (78) (475)
Adjustment to beginning fund balance 35
Fund Deficit at Beginning of Year,
as Restated (78) (78) (440)
Fund Balance(Deficit)at End'of Year $ (78) 294 372 (78)
96
COUNTY OF CONTRA COSTA
HOUSING AUTHORITY DEBT SERVICE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED MARCH 31,1996
(In Thousands)
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Intergovernmental $ 409 409 405
Expenditures:
Debt service:
Principal 300 300 287
Interest 107 107 114
Total Expenditures 407 407 401
Revenues over(under)expenditures 2 2 4
Fund Balances at Beginning of Year 307 307 303
Fund Balance at End of Year $ 309 309 307
97
!
�OUN
CAPITAL PROJECTS FUNDS
REDEVELOPMENT AGENCY
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 was established to account for construction of a 560 bed jail in the City of Richmond. Construction was
financed by an estimated $36 million grant from the State and $12 million from the County. Currently under
construction is the addition of a Women's Project Building which is being financed by a State Board of Corrections
grant of$1.3 million and a county match of$448,000.
ASSESSMENT DISTRICTS
This Fund was established to account for all the capital improvement projects constructed using Assessment District
funds.
99
COUNTY OF CONTRA COSTA
CAPITAL PROJECTS FUNDS
COMBINING BAIANCE SHEET
JUNE 30 4996
(With comparative totals for June 30,1995)
(In Thousands)
Redevelopment West County Assessment Totals
Agency Jail Districts 1996 1995
Assets
Cash and investments $ 21,566` 298 990 22,794 26,296
Accounts receivable and accrued revenue 89 1 90 1,113
Due from other funds 807: 4 811 203
Prepaid items and deposits I OQ` 100
Total Assets $ 22,502 302 991 23,795 27,612
Liabilities and Fund Equity
Liabilities:
Accounts payable and accrued liabilities 49 87 5 141 831 .
Due to other funds 1,073 1 80 1,154 529
Deferred revenue and credits 4
Advances from other funds 348 348
Total Liabilities 1,470' 88 85 1,643 1,364
Fund Equity:
Fund Balance-Reserved:
Reserved for.
Encumbrances 33 33 146
Prepaid items and deposits 10,0 100
Redevelopment projects 2,311 2,311 8,950
Total Fund Balance-Reserved 2,444( 2,444 9,096
Fund Balance-Unreserved:
Designated for future use 18,588 906 19,494 14,966
Undesignated 214 214 2,186
Total Fund Balance-Unreserved 18,588 214 906 19,708 17,152
Total Fund Balance 21,032 214 906 22,152 26,248
Total Liabilities and Fund Equity $ 22,502 302 991 23,795 27,612
100
COUNTY OF,CONTRA COSTA
CAPITAL.+411tOJECTS FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
YEAR ENDED JUNE 30,1996
(With comparative totals for June 30,1995)
(in Thousands)
Redevelopment West County Assessment Totals
Agency Jail Districts 1996 1995
Revenues:
•
Taxes $ 2,881 2,881 2,408
Licenses,permits and franchise fees
53
Use of money and property 1,144 . 10 77 1,231 1,121
Intergovernmental 4 172 I76 1,140
Charges for services 397 397 518
Other revenue
Total Revenues 4,029 182 474 4,685 5,240
Expenditures:
Capital outlay Y 3,243 161 2,728 5,132 8,887
Excess(deficiency)of revenues
over(under)expenditures 786 21 (1,254) (447) (3,647)
Other Financing Sources(Uses):
Operating transfers in 448
Operating transfers out (7,830) (26) (7,856) (192)
Advances from other funds 20 20
Repayment of advances (160) (160) (300)
Proceeds from issuance of debt 4,347 4,347 2,226
Total other financing sources(uses) (3,623) (26) (3,649) 2,182
Excess(deficiency)of revenues and other
financing sources over(under)
expenditures and other financing uses (2,837) 21 (1,280) (4,096) (1,465)
Fund Balances at Beginning of Year,
as Previously Reported 23,869 193 2,186 26,248 24,663
Adjustment to beginning fund balance, 3,288
Fund Balances at Beginning of Year,
as Restated 23,869 193 2,186 26,248 27,951
Residual equity transfer out (238)
Fund Balances at End of Year $ 21,032 214 906 22,152 26,248
101
COUNTY OF CONTRA COSTA
REDEVELOPMENT AGENCY CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands) ..
1995-96
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 2,597 2,881 284 2,408
Licenses,permits and franchise fees 53
Use of money and property 378 1,144 766 989
Intergovernmental 80 4 (76)
Otherrevenue 12,758 (12,758)
Total Revenues 151813 4,029 (11,784) 3,450
Expenditures:
Capital Outlay:
Salaries and benefits 14 8 6 12
Services and supplies 11,170 2,535 8,635 2,166
Other charges 1,456 697 759 1,103
Fixed assets 19 3 16 12
Total Expenditures 12,659 3,243 9,416 3,293
Revenues over(under)expenditures 3,154 786 (2,368) 157
Other Financing Sources(Uses):
Operating transfers out (7,830) (7,830) (185)
Advances from other funds 20 20
Repayment of advances (160) (160) (300)
Proceeds from issuance of debt 4,347 4,347
Total Other Financing Sources(Uses) (7,970) (3,623) 4,347 (485)
Revenues and other sources over(under)
expenditures and other financing(uses) (4,816) (2,837) 1,979 (328)
Fund Balances at Beginning of Year 23,869 23,869 24,197
Fund Balance at End of Year $ 19,053 21,032 1,979 23,869
102
COUNTY OF CONTRA COSTA
WEST COUNTY JAIL"CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES,°EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,1996
(In Thousands)
1995- 1996
Variance-
Favorable 1994-95
Budget Actual (Unfavorable) Actual
Revenues:
Use of money and property $ 10 10 17
Intergovernmental 172 172 1,140
Total Revenues 182 182 1,157
Expenditures:
Capital Outlay:
Salaries and benefits 49 48 1 71
Services and supplies 6 6 76
Fixed assets 113 113 1,730
Total Expenditures 168 161 7 1,877
Revenues over(under)expenditures 14 21 7 (720)
Other Financing Sources(Uses):
Operating transfers in 448
Total other financing sources ( 448
Revenues and other sources over(under)
expenditures 14 21 7 (272)
Fund Balances at Beginning of Year,
as Previously Reported 193 193 466
Adjustment to beginning fund balance (1)
Fund Balances at Beginning of Year,
as Restated 193 193 465
Fund Balance at End of Year $ 207 214 7 193
1
103
4
*,*40'' `
y - +M! ,
-
e!2. . ,o
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 State and Federal aid.
EMPLOYEE FITNESS CENTER
This Fund 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
involved in providing health services to County residents. Revenues are principally fees for patient services,payments
from Federal and State programs such as Medicare, Medi-Cal and Short-Doyle, realignment revenues and subsidies
from the General Fund.
HEALTH MAINTENANCE ORGANIZATION
This Fund 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
from tobacco tax monies. Program activities are reported in this Enterprise Fund.
REGENCY HILLS
This Fund 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-Doyle.
105
COUNTY OF CONTRA COSTA
ENTERPRISE FUNDS
COMBINING BALANCE SHEET
JUNE 30,1996
(With 1995 comparative totals)
(In Thousands)
Employee
Fitness County
Airport Center Hospital
Assets
Cash and investments $ 107,317
Accounts receivable and
accrued revenue 906 . 7 21,667
Inventories 806
Due from other funds 130 12,387
Prepaid items and deposits 22 8 1,770
Fixed assets;net 31,193 75 59,845
Total Assets $ 32,251 90 203,792
Liabilities and Fund Equity
Liabilities:
Accounts payable and accrued liabilities 1,658 261 22,338
Employee benefits payable 54 4,083
Due to other funds 92 19 10,113
Capital lease obligations 3,495 402
Certificates of participation,net 122,877
Deferred revenue and credits 21,305
Notes Payable 558
Other non-current liabilities
Total Liabilities 5,857 280 181,118
Fund Equity:
Contributed capital 27,464 830
Retained earnings(deficit):
Reserved for bond repayment 14,749
Unreserved (1,070) (190) 12,495
Total retained earnings(deficit) (1,070) _(190) 27,244
Total Fund Equity(Deficit) 26,394 (190) 28,074
Total Liabilities
and Fund Equity $ 32,251 90 .209,192
J
106
1
Health Major
Maintenance Risk Medical Regency Totals
Organization Insurance Hills 1996 1995*
8,945 215 136 116,613 139,519
2,700 4 243 25,527 11,682
806 837
5,013 19 17,549 14,236
172 .1,972 1,559
150. 91,263 63,862
16,980 238 379 253,730 231,695
438 2 261 24,958 16,110
116 4,253 4,148
6,469 49 16,742 10,973
86 3,983 3,808
122,877 122,773
71 21,376 16,793
558
1,031 1,031 1,031
8,211 51 261 195,778 175,636
1,000 500 29,794 30,067
14,749 11,249
2,369 187 (382) 13,409 14,743
2,369 187 (382) 28,158 25,992
3,369 187 118 57,952 56,059
11,580 238 379 253,730 231,695
* 1995 amounts have been restated to reflect the change
in accounting for pension bonds.
107
COUNTY OF CONTRA COSTA
ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES,EXPENSES
AND CHANGES IN RETAINED EARNINGS
YEAR ENDED JUNE 30,1996
(With comparative totals for June 30, 1995)
(In Thousands) .
Employee
Fitness County
Airport Center Hospital
Operating Revenues:
Charges for services $ 1,804 155 148,762
Intergovernmental 5,625
Total Operating Revenues 1,804 155 154,387
Operating Expenses:
Salaries and employee benefits 848 4 86,262
Services and supplies 633 198 38,748
Other charges 285 5,640
Depreciation 1,735 11 1,980
Total Operating Expenses 3,501 213 132,630
Operating income(loss) (1,697) (58) 21,757
Nonoperating Revenues(Expenses):
Interest income 17
Interest expense (68)
Loss on disposal of fixed asset (165)
Other nonoperating expenses (4)
Total Nonoperating
Revenues(Expenses) (68) 13 (165)
Income(Loss)Before
Operating Transfers (1,765) (45) 21,592
Operating transfers in 3,734
Operating transfers out (53) (22,320)
Net Income(Loss) (1,818) (45) 3,006
Add depreciation on contributed capital 1,318 28
Increase(Decrease)in
Retained Earnings (500) (45) 3,034
Retained Earnings(Deficit)
at Beginning of the Year,
as Previously Reported/Restated (568) _ (145) 24,304
Retained earnings adjustment (2) (94)
Retained Earnings(Deficit)at
Beginning of Year,as Restated (570) (145) 24,210
Retained Earnings(Deficit)
at End of Year $ (1,070) (190) 27,244
108
Major
Health Risk
Maintenance. Medical Regency Totals
Organization Insurance Hills 1996 1995
30,156 234 5,724 186,835 180,119
16,536 22,161
46,692 234 5,724 208,996 180,119
3,194 90,308 89,573
52,228 212 6,086 98,105 91,723
5,925 5,637
31 3,757 2,619
55,453 212 6,086 198,095 189,552
(8,761) 22 (362) 10,901
17 1,621
(68) (3,520)
(165) (135)
(4)
(220) (2,034)
(8,761) 22 (362) 10,681 (11,467)
9,014 12,748 34,302
(137) (22,510) (23,815)
116 22 (362) 919 (980)
1,346 381
116 22 (362) 2,265 (599)
2,256 165 (20) .25,992 (28,617)
(3) (99) 55,208
2,253 165 (20) 25,893 26,591
2,369 187 (382) 28,158 25,992
109
i
ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30,1996
(In Thousands)
Employee
Fitness
Airport Center
Operating Income(Loss) $ (1,697) (58)
Adjustments to Reconcile Operating Income(Loss)to
( Net Cash Provided by(Used for)Operating Activities:
Depreciation 1,735 11
Change in assets and liabilities:
Decrease(increase)in accounts receivable and accrued revenue 1,389, 5
Decrease(increase)in inventories 11
Decrease(increase)in amounts due from other funds (119) 3'
Decrease(increase)in prepaid items and deposits 1 6
Increase(decrease)in accounts payable and accrued liabilities (996) 47
Increase(decrease)in employee benefits payable 6
Increase(decrease)in amounts due to other funds (28) 5
Increase(decrease)in deferred revenue and credits
Other nonoperating expenses (68) (4)
Net Cash Provided by(Used for)Operating Activities 234 15
Cash Flows from Noncapital Financing Activities:
Increase(decrease)in advances from other funds
Operating transfers in
Operating transfers out (53)
Net Cash Provided by(Used for)Noncapital Financing Activities (53)
Cash Flows from Capital and Related Financing Activities:
Payments on state loans
Lease purchase obligation principal payments
Payments on UAAL obligation
Proceeds from issuance of bondstnotes 558
Interest paid on bonds payable
Capital contributions 953
Acquisitions of fixed assets (1,692) (32)
Net.Cash Provided by(Used for)Capital and Related Financing Activities (181) (32)
Cash Flows from Investing Activities:
Interest income 17
Net Cash Provided by(Used for)by Investing Activities 17
Net increase(decrease)in cash and cash equivalents
Cash and Cash Equivalents-July 1,1995
Cash and Cash Equivalents-June 30,1996 $
Noncash Investing,Capital and Financing Activities:
New lease purchase obligations $
Increase in certificates of participation payable $
Fixed assets acquired through lease purchaseldonation $ 120
Capitalized interest $
110
I
j
Major
Health Risk
County Maintenance Medical Regency Totals
Hospital Organization Insurance Hills 1996 1995
21,757 (8,761) 22 (362) 10,901 (9,433)
1,980 31 3,757 21'619
(12,847) (2,555) (1) 164 (13,845) 13,467
20 31 \(40)
(1,380) (1,814) (5) (3,315) (3,854)
(411) 2 (402) (730)
6,526 3,008 2 261 8,848 697
87 12 105 401
3,976 1,796 20 5,769 (6,509)
4,796 (2I3) 4,583 1,021
(72)
24,504 (8,494) 38 63 16,360 (2,361)
(315)
3,734 9,014 12,748 34,302
(22,320) (137) (22,510) (23,815)
(18,586) 8,877 (9,762) 10,172
(305)
(99)
558
(3,520)
28 981 5,910
(29,335) (1) (31,060) (15,082)
(29,307) (1) (29,521) (13,096)
17 1,621
17 1,621
(23,389) 382 38 63 (22,906) (3,664)
130,706 8,563 177 73 139,519 143,183
107,317 8,945 215 136 116,613 139,519
94 81 175 2
104 104 104
287 83 490 929
23,741 23,741 7,775
111
--S
coxi
i
INTERNAL SERVICE FUNDS
SELF INSURANCE FUNDS
These Funds are established to account for administrative costs and for payments of claims under the various insurance
programs. Revenues are primarily premiums paid by other operating funds and interest on investments. The insurance
programs are:
Employee Dental Insurance
Employee Medical Insurance
Long-Term Disability Insurance(Management Employees)
Workers'Compensation Insurance:
County General
Fire Protection
Automotive Liability Insurance
Public(General)Liability Insurance
State Unemployment Insurance
Medical Liability Insurance
Special District Property Insurance
113
I
COUNTY OF CONTRA COSTA
INTERNAL SERVICE FUNDS
COMBINING BALANCE SHEET
JUNE 30,1996
(With comparative totals for June 30,1995)
r
(In Thousands)
Workers'
Compensation
Employee Employee Long-Term Insurance
Dental Medical Disability County
Insurance Insurance Insurance General
Assets
Cash and investments $ 1,441 635 4,192 30,204
Accounts receivable and accrued revenue 9 47 1
Due from other funds 2 878
Total Assets $ 1,441 644 4,241 31,083
Liabilities and Fund Equity
Liabilities:
Accounts payable and accrued liabilities 469 1 368 30,444
Due to other funds. 29 117 9 736
Total Liabilities 498 118 377 31,180
Fund Equity:
Retained earnings(deficit) 943 526 3,864 (97)
Total Liabilities and Fund Equity $ 1,441 644 4,241 31,083
114
Workers'
Compensation Special
Insurance Automotive Public State Medical District
Fire Liability Liability Unemployment Liability Property Totals
Protection Insurance Insurance Insurance Insurance Insurance 1996 1995
8,025 1,434 18,949 998 6,893 1,054 73,825 70,813
10 25 68 160 328
27 44 951 2,313
8;035 1,461 18,993 1,023 6,961 1,054 74,936 73,454
4,807 1,479 17,758 221 14,117 4 69,668 57,137
98 22 628 1 46 1 1,687 703
4,905 1,501 18,386 222 14,163 5 71,355 57,840
3,130 (40) 607 801 (7,202) 1,049 3,581 15,614
8,035 1,461 18,993 1,023 6,961 1,054 74,936 73,454
115
COUNTY OF CONTRA COSTA
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS
YEAR ENDED JUNE 30,1996
(With comparative totals for June 30,1995)
(in Thousands)
r
Workers'
Compensation
Employee Employee Long-Tenn Insurance
Dental Medical Disability County
Insurance Insurance Insurance General
Operating Revenues:
Charges for services $ 4,710 682 579 10,748
Operating Expenses:
Salaries and employee benefits 416
Services and supplies 362• 640 45 11576
Benefit and claim expense 4,078. 9,635
Total Operating Expenses 4,440 640 461 11,211
Operating income(loss) 270 42 118 (463)
Nonoperating Revenues:
Interest income 50 362 1,326
Net Income(Loss)Before Operating Transfer 320 42 480 863
Operating transfers in
Net Income(Loss) 320 42 480 863
Retained Earnings(Deficit)at
Beginning of Year,
as Previously Reported 623 .484 3,384 (960)
Retained earnings adjustment
Retained Earnings(Deficit)at
Beginning of Year,as Restated 623 484 3,384 . (960)
Retained Earnings(Deficit)at
the End of the Year $ 943 526 3,864 (97)
116
Workers'
Compensation Special
Insurance Automotive Public State Medical District
Fire Liability 'Liability Unemployment Liability Property Totals
Protection Insurance Insurance Insurance Insurance Insurance 1996 1995
1,102 321 4,010 310 734 23,196 27,126
416 302
211 98 2,659 37 438 28 6;094 5,470
1,193 422 5,460 570 10,347 698 32,403 15,545
1,404 520 8,119 607' 10,785 726 38,913 21,317
(302) (199) (4,109) (297) (10,785) 8 (15,717) 5,809
392 856 55 390 53 3,484 3,933
90 (199) (3,253) (242) (10,395) 61 (12,233) 9,742
200 200
90 (199) (3,053) (242) (10,395) 61 (12,033) 9,742
3,040 159 3,660 1,043 3,193 988 15,614 3,642
2,230
3,040 159 3,660 1,043 3,193 988 15,614 5,872
3,130 (40) 607 801 (7,202) 1,049 3,581 15,614
117
f
COUNTY OF CONTRA COSTA
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30,1996
(With comparative totals for June 30,1995)
(in Thousands)
Workers'
Compensation
Employee Employee Long-Term Insurance
Dental. Medical Disability County
Insurance Insurance Insurance General
Operating Income(Loss) $ 270 42 118 (463)
Adjustments to Reconcile Operating
Income(Loss)to Net Cash Provided by
(Used for)Operating Activities:
Decrease(increase)in accounts receivable and accrued revenue 4 1 74
Decrease(increase)in amounts due from other funds 87 (2) (269)
Increase(decrease)in accounts payable and accrued liabilities 13 1,567
Increase(decrease)in amounts due to other funds 1 60 (7) 602
Net Cash Provided by(Used for)Operating Activities 275 190 196 1,437
Cash Flows from Noncapital Financing
Activities:
Operating transfers in
Net Cash Provided by(Used for)Noncapital
Financing Activities
Cash Flows from Investing Activities:
Interest income 50 362 1,326
Net increase(decrease)in cash
and cash equivalents 325 190 558 2,763
Cash and Cash Equivalents-July 1, 1995 1,116 445 3,634 27,441
Cash and Cash Equivalents-June 30,1996 $ 1,441 635 4,192 30,204
Noncash Activities:
Noncash retained earrings adjustment $
118
Workers'
Compensation Special
Insurance Automotive Public State Medical District
Fire Liability Liability Unemployment Liability Property Totals
Protection Insurance Insurance Insurance Insurance Insurance 1996 1995
(302) (199) (4,109) (297) (10,785) 8 (15,717) 5,809
41 129 (17) (68) 4 168 722
201 (1) 336 1 1,009 1,362 (334)
201 243 567 1 9,934 4 12,530 (1,464)
70 15 532 (3) 31 (316) 985 17
211 58 (2,545) (315) 121 (300) (672) 4,750
200 200
200 200
392 856 55 390 53 3,484 3,933
603 58 (1,489) (260) 511 (247) 3,012 8,683
7,422 1,376 20,438 1,258 6,382 1,301 70,813 62,130
8,025 1,434 18,949 998 6,893 1,054 73,825 70,813
2,230
119
i
AN
I - �
-'4U1N'1`
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 of tax-deeded property.
UNAPPORTIONED 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.
SCHOOLS AND SPECIAL DISTRICTS
These Funds account for monies belonging to districts and agencies which use the County Treasury as
their depository. These include school and community college districts, other special districts
governed by local boards, regional boards and authorities, and pass through funds for tax collections
for cities.
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 funds, deposits held
by departments,collections clearing funds and flow through funds for Federal and State projects.
PENSION TRUST FUND
EMPLOYEES' RETIREMENT ASSOCIATION
This Fund,which is under the control of the Board of Retirement,accumulates contributions from the
County, its employees and other 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 Retirement Association.
121 J
COUNTY OF CONTRA COSTA
FIDUCIARY FUNDS
COMBINING BALANCE SHEET
JUNE 30,1996*
(With comparative totals for June 30,1995)
(In Thousands).
Pension
Agency Funds Trust Fund
Tax Unap. ' Schools& Employees'
Losses portioned Special Other Retirement Totals
Reserve Taxes Districts Agencies►► Assoc.* 1996 1995
Assets
Cash and investments S 16,097 567,429 192,507 1,760,359 2,536,392 2,028,889
Accounts receivable and
accrued revenue 6,590 15,044 9,345 30,979 29,702
Due from other funds 2,595 r 427 46,420 4,444 2,841 56,727 41,873
Taxes receivable 59,870 59,870 71,266
Advances to other funds 2,000 80 2,080 2,500
Prepaid items and deposits 61 61 40
Other assets 50 50 65
Total Assets $ 18,692 66,887 615,849 212,075 1,772,656 2,686,159 2,174,335
Liabilities and Fund Equity.
Liabilities:
Warrants outstanding 49,353 14,263 63,616 59,851
Accounts payable and
accrued liabilities 3,008 21,233 24,241 23,783
Employee benefits payable 38 38 41
Due to other funds 22 2,810 46,593 24,436 73,861 63,094
Unapportioned taxes. 61,069 61,069 66,414
Tax loss guarantees 18,670 18,670 24,709
Due to other agencies and districts 519,903 65,431 585,334 481,214
Deferred compensation 107,945 107,945 88,028
Total Liabilities 18,692 66,887 615,849 212-075 21,271 934,774 807,134
Fund Equity:
Retained Earnings-Reserved:
Employee retirement benefits 1,751,385 1,751,385 1,367,201
Total Liabilities
and Fund Equity $ 18,692 66,887 615,849 212,075 1,772,656 2,686,159 2,174,335
► Pension Trust fund reported as of December 31,1995.
••Includes Housing Authority Deferred Compensation Trust of$952,000 as of March 31,1996. \
122
i
COUNTY OF CONTRA COSTA
AGENCY FUNDS
COMBINING STATEMENT OF. CHANGES IN ASSETS AND LIABILITIES
YEAR ENDED JUNE 30,1996
(In Thousands)
Balance Balance
June 30, 1995 Additions Deductions June 30, 1996
Tax Losses Reserve:
Assets
Cash and investments $ 21,510 9,672 15,085 16,097
Due from other funds 3,387 2,595 3,387 2;595
$ 24,897 12,267 18,472 18,692
Liabilities
Accounts payable and
accrued liabilities 188 188
Due to other funds 22 22
Tax loss guarantees 24,709 18,670 24,709 18,670
$ 24,897 18,692 24,897 18,692
Unapportioned Taxes:
Assets
Accounts receivable and
accrued revenue 4,679 44,473 42,562 6,590
Due from other funds 2,001 11,236 12,810 427
Taxes receivable 71,266 784,598 795,994 59,870
$ 77,946 840,307 851,366 66,887
Liabilities
Accounts payable and
accrued liabilities 3,701 40,556 41,249 3,008
Due to other funds 7,831 13,619 18,640 2,810
Unapportioned taxes 66,414 1,456,440 1,461,785 61,069
$ 77,946 1,510,615 1,521,674 66,887
(continued)
123
COUNTY OF CONTRA COSTA
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
YEAR ENDED JUNE 30, 1996
(In Thousands)
Balance Balance
June 30, 1995 Additions Deductions June 30, 1996
Schools and Special Districts:
Assets
Cash and investments $ 452,017 _ 4,894,623 4,779,211 567,429
Due from other funds 29,089 55,541 38,210 46,420
Advances to other funds 2,500 500 2,000
$ 483,606 41950,164 4,817,921 615,849
Liabilities
Warrants outstanding 43,192 1,253,622 1,247,461 49,353
Due to other funds 24,064 55,927 33,398 46,593
Due to other agencies and districts 416,350 2,945,996 2,842,443 519,903
$ 483,606 4,255,545 4,123,302 615,849
Other Agencies(*):
Assets
Cash and investments 178,788 1,388,980 1,375,261 192,507
Accounts receivable and
accrued revenue 16,473 10,613 12,042 15,044
Due from other funds 5,875 24,800 26,231 4,444
Advances to other funds 130 50 80
$ 201,136 1,424,523 1,413,584 212,075
Liabilities
Warrants outstanding 16,659 543,843 546,239 14,263
Accounts payable and
accrued liabilities 386 464,821 465,207
Due to other funds. 31,199 44,312 51,075 24,436
Due to other agencies and districts 64,864 434,054 433,487 65,431
Deferred compensation 88,028 107,179 87,262 107,945
$ 201,136 1,594,209 1,583,270 212,075
•Includes Housing Authority Deferred Compensation Trust of$952,000 as of March 31,1996,
and$766,000 as of March 31, 1995.
(continued)
124
COUNTY OF CONTRA COSTA
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
YEAR ENDED JUNE 30, 1996
(In Thousands)
Balance Balance
June 30, 1995 Additions Deductions June 30, 1996
c
Totals-Agency Funds:
Assets
Cash and investments $ 652,315 6,293,275 6,169,557 776,033
Accounts receivable and
accrued revenue 21,152 55,086 54,604 21,634
Due from other funds 40,352 94,172 80,638 53,886
Advances to other funds - 2,500 130 550 2,080
Taxes receivable 71,266 784,598 795,994 59,870
$ 787,585 7,227,261 7,101,343 913,503
Liabilities
Warrants outstanding 59,851 1,797,465 1,793,700 63,616
Accounts payable and
accrued liabilities 4,275 505,377 506,644 3,008
Due to other funds 63,094 113,880 103,113 73,861
Unapportioned taxes 66,414 1,456,440 1,461,785 61,069
Tax loss guarantees 24,709 18,670 24,709 18,670
Due to other agencies and districts 481,214 3,380,050. 3,275,930 585,334
Deferred compensation 88,028 107,179 87,262 107,945
$ 787,585 7,379,061 7,253,143 913,503
(concluded)
125
t� -w.0 rrrr♦
04
Will
♦ t
rr��rlll.
�"OU3q'1"�-
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.
127
COUNTY OF CONTRA COSTA
SCHEDULE OF GENERAL FIXED ASSETS-BY SOURCE
NNE 30,1996*
(1n Thousands)
General Fixed Assets:
Land $ .32,878
Buildings and improvements 292,577
Buildings and improvements-lease purchases 135,589
Equipment 71,804
Equipment-lease purchase 10,753
Total General Fixed Assets $ 543,601
Investments in General Fixed Assets from:
General obligation bonds .8,397
Federal grants 7,478
State grants 55,954
General fund 305,071
Special revenue funds 166,433
Gifts 268
Total Investment in General Fixed Assets $ 543,601
* Includes Housing Authority as of March 31,1996.
128
COUNTY OF CONTRA COSTA
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
YEAR ENDED JUNE 30,1996*
(In Thousands)
Balance Balance
Function and Activity July 1, 1995 Additions Deletions Transfers June 30, 1996
General Government
Legislative&administrative $ 910 34 42 123 1,025
Finance 1,462 619 155 (153) 1,773
Counsel 105 19 30 .154
Personnel 336 341 33 4 648
Elections 1,615 94 11 1,698
Communications 3,031 700 660 3 3,074
Property management 9,596 2,126 678 290 11,334
Plant acquisition 308,495 20,254 525 328,224
Other general 5,537 1,596 2,593 (15) 4,525
Total General Government 331,087 25,783 4,697 282 352,455
Public Protection
Judicial 4,441 1,450 1,548 (30) 4,313
Police protection 5,828 201 210 (153) 5,666
Detention&correction 38,641 685 249 146 39,223
Fire protection 35,716 855 236 36,335
Flood control 1,293 32 137 1,188
Protective inspection 1,495 .110 108 1,497
Other protection 2,248 249 86 (14) 2,397
Total Public Protection 89,662 3,582 2,574 (51) 90,619
Health and Sanitation
Health 2,485 171 57 2,599
Hospital care 719 111 119 9 720
Sanitation 1,739 91 21 (283) 1,526
Total Health and Sanitation 4,943 373 197 (274) 4,845
Public Assistance
Assistance administration 2,656 145 25 39 2,815
Veterans services 18 18
Other assistance 65,599 3,605 202 (11) 68,991
Total Public Assistance 68,273 3,750 227 28 71,824
Education
Library services 6,594 1,641 300 7,935
Agricultural education 11 3 13- 15 16
Total Education 6,605 1,644 313 15 7,951
Public Ways and Facilities 12,048 869 534 12,383
Recreation and Cultural Services 2,978 546 3,524
Total General
Fixed Assets $ 515,596 36,547 8,542 543,601
'Housing Authority as of March 31,1996.
129
COUNTY OF CONTRA COSTA
SCHEDULE OF GF�NERAL FIXED ASSETS-BY FUNCTION AND ACTIVITY
JUNE 30,19196*
On Thousands)
Building& Equip-
Buildings& improvements ment
Improve- Lease Equip- Lease
Function and Activity Total Land Ments Purchase merit Purchase
General Government
Legislative
&administrative S 1,025 979 46
Finance 1,773 9 1,495 .269
Counsel 154 154
Personnel 648 491 157
Elections 1,698 1,698
Communications. 3,074 3 1,969 1,102
Property management 11,334 10,191 1,143
Plant acquisition 328,224 26,740 167,273 132,689 639 883
Other general 4,525 3,970 555
Total General Government 352,455 26,740 167,285 132,689 21,586 4,155
Public Protection
Judicial 4,313 3,681 632
Police protection 5,666 7 756 2,458 2,445
Detention&correction 39,223 1,492 30,988 2,582 2,264 1,897
Fire protection 36,335 2,445 12,500 21,387 3
Flood control 11188 178 24 986
Protective inspection 1,497 1,497
Other protection 2,397 386 1,107 813 91
Total Public Protection 90,619 4,508 45,375 2,582 33,086 5,068
Health and Sanitation
Health 2,599 6 2,553 40
Hospital care 720 141 565 14
Sanitation 1,526 19432 94
Total Health and Sanitation 4,845 141 1,438 \ 3,212 54
Public Assistance
Assistance administration - 2,815 2,554 261
Veterans services 18 18
Other assistance 68,991 360 67,308 1,290 33
Total Public Assistance 71,824 360 67,308 3,862 294
Education
Library services 7,935 349. 4,868 318 2,195 205
Agricultural education 16 16
Total Education 7,951 349 4,868 318 2,211 205
Public Ways and Facilities 12,383 141 3,449 r 7,816 977
Recreation and Cultural Services 3,524 639 2,854 31
Total General
Fixed Assets S 543,601 32,878 292,577 135,589 71,804 10,753
Includes Housing Authority as of March 31,1996.
130
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-
i
COUNTY OF CONTRA COSTA
GENERAL COUNTY REVENUES BY SOURCE
LAST TEN FISCAL YEARS
(In Thousands)
Fiscal Licenses,
Year Permits& Fines, Use of Charges
ended. Franchise Forfeits& Money& Inter- for
June 30, Taxes Fees Penalties Property Governmental Services Other Total
1987 $ 160,702 8,873 6,397 19,926 207,555 52,468 7,147 $ 463,068
1988 169,497 10,528 6,685 17,971 212,063 63,298 4,428 • 484,470
1989 186,307 11,036 7,898 . 16,209 255,399 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 10,879 685,908
1992 232,044 9,464 7,179 24,592 360,239 95,658 24,884 754,060
1993 226,565 14,445 6,728 27,280 367,112 92,866 7,693 742,689
1994 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
1996 179,431 14,569 20,477 33,903 470,211 130,087 21,360 870,038
NOTE: Includes all governmental fund types.
133
COUNTY OF CONTRA COSTA
GENERAL COUNTY EXPENDITURES BY FUNCTION
LAST TEN FISCAL YEARS
(In Thousands)
Fiscal
Year Public Debt
ended General Public Health& Public Ways& Service
June 30, Government Protection Sanitation Assistance Education Facilities &Other Total
1987 $ 55,807 148,070 63,520 141,819 7,504 22,014 25,734 $ 464,468
1988 51,110 162,209 69,804 151,634 7,911 23,751 31,357 497,776
1989 56,470 177,481 75,772 171,975 9,085 20,098 64,214 575,095
1990 65,581 197,014 92,342 201,900 9,677 24,081 50,942 641,537
1991 74,325 218,079 100,750 224,859 11,235 36,515 56,044 721,807
1992 71,562 229,403 134,022 242,274 11,916 50,273 20,879 760,329
1993 66,211 226,248 136,933 239,151 11,342 42,542 27,068 749,495
1994 66,008 229,263 154,556 275,713 9,260 34,743 40,817 810,360
1995 69,828 270,099 157,787 293,294 9,394 35,336 80,156 915,894
1996 84,137 257,933 138,243 286,457 12,878 39,536 72,515 891,699
NOTE: Includes all governmental fund types. Health and Sanitation includes operating transfers to the
County Hospital and HMO enterprise funds in the amount of$12,692,000 for the current fiscal
year.
134
COUNTY OF CONTRA COSTA
GENERAL COUNTY REVENUES BY SOURCE-
CONSTANT DOLLARS(1)(2)
LAST TEN FISCAL YEARS
(In Thousands)
Fiscal Licenses,
Year Permits& Fines, Use of Charges
ended Franchise Forfeits& Money& Inter- for
June 30, Taxes Fees Penalties Property Governmental Services Other Total
1987 $ 141,588 7,818 5,636 17,556 182,868 46,227 6,297 $ 407,990
1988 143,763 8,930 5,670 15,243 179,867 53,688 3,756 410,917
1989 150,612 .8,922 6,385 13,103 206,466 54,049 3,790 443,327
1990 157,699 8,409 7,077 19,883 232,705 63,651 9,178 498,602
1991 162,905 7,649 7,217 18,399 237,344 65,769 8,047 507,330
1992 165,274 6,741 5,113 17,516 256,580 68,132 17,723 537,079
1993 156,478 9,977 4,647 18,841 253,548 64,138 5,313 512,942
1994 117,716 8,506 8,591 18,978 304,615 69,621 10,014 538,041
1995 111,290 8,875 14,183 20,369 318,422 93,430 9,934 576,503
1996 117,301 9,524 13,387 22,164 307,394 85,043 13,964 568,776
(1)Includes all governmental fund types.
(2)The information for the years 1987 through 1996 has been adjusted using the average Consumer
Price Index-Urban for each year with a base point of December, 1983, equal to 100.
135
COUNTY OF CONTRA COSTA
GENERAL COUNTY EXPENDITURES BY FUNCTION-CONSTANT DOLLARS(1)(2)
LAST TEN FISCAL YEARS
(In Thousands)
Fiscal
Year Public Debt
ended General Public Health& Public Ways& Service
June 30, Government Protection Sanitation Assistance. Education Facilities &Other Total
1987 $ 49,169 130,458 55,965 124,951 6,611 19,396 22,673 $ 409,223
1988 43,387 137,699 59,256 128,722 6,716 20,162 26,619 422,561
1989 45,688 143,593 61,304 139,138 7,350 16,261 51,953 465,287
1990 50,956 153,080 71,750 156,876 7,519 18,711 39,582 498,474
1991 54,974 161,301 74,519 166,316 . 8,310 27,008 41,453 533,881
1992 50,970 163,391 95,247 172,560 8,487 35,807 14,871 541,333
1993 45,729 156,259 94,574 165,171 7,833 29,382 18,695 517,643
1994 44,815 155,654 104,933 187,191 . 6,287 23,588 27,712 550,180
1995 46,482 179,796 105,034 195,236 6,253 23,522 53,357 609,680
1996 55,003 168,620 90,375 187,268 8,419 25,846 47;406 582,937
(1) Includes all governmental fund types. Health and Sanitation includes operating transfers to
the County Hospitaland HMO enterprise funds in the amount of$8,297,000 in constant
dollars for the current fiscal year.
(2) The information for the years 1987 through 1996 has been adjusted using the average Consumer
Price Index-Urban for each year with a base point of December, 1983, equal to 100.
t
136
COUNTY OF CONTRA COSTA
PROPERTY TAXES
DIRECT AND ALL OVERLAPPING GOVERNMENTS
LAST TEN FISCAL YEARS
(In Thousands)
Fiscal Year County local
Ended Special Special Redevelopment
June 30, County Districts Districts Schools Cities Agencies Totals
1987 $ 112,876 42,603 87,850 139,813 70,629 23,751 $ 477;522
1988 116,786 46,989 95,880 150,534 79,012 .30,767 519,968
1989 128,753 50,651 101,420 165,059 93,019 35,221 574,123
1990 143,472 55,172 110,779 184,825 103,447 39,404 637,099
1991 155,101 63,143 117,025 205,761 112,749 48,107 701,886
1992 164,649 67,125 125,264 227,839 118,584 53,626 757,087
1993 155,713 65,974 134,037 278,128 125,246 56,494 815,592
1994 101,541• 75,565 143,162 335,343 127,425 58,774 841,810
1995 97,074 75,845 147,215 . 364,439 132,043 58,766 875,382
1996 100,025 78,752 157,323 374,506 136,030 59,137 905,773
NOTE: This schedule shows the property tax levies by major group of taxing agencies.
137
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138
COUNTY OF CONTRA COSTA
PROPERTY TAX RATES(1)
DIRECT AND OVERLAPPING GOVERNMENTS
LAST TEN FISCAL YEARS
Fiscal Year County- County Local
Ended wide Special Special Agency
June 30, Rate Districts Districts Districts Schools Cities Total
1987 1.0000 .0022 .0119 .0439 .0434 .0207 1.1221
1988 , 1.0000 .0022 .0113 .0409 .0142 .0192 1.0878
1989 1.0000 .0020 .0089 .0390 .0098 .0181 1.0778
1990 . 1.0000 .0018 .0099 .0381 .0110 .0181 1.0789
1991 1.0000 .0013 .0049 .0296 .0153 .0170 1.0681
1992 1.0000 .0012 .0028 .0292 .0193 .0155 1.0680
1993' 1.0000 .0011 .0071 .0345 .0153 .0192 1.0772
1994 1.0000 .0011 .0068 .0321 .0190 .0143 1.0733
1995 1.0000 .0010 .0071 .0314 .0206 .0147 1.0748
1996 1.0000 .0010 .0068 .0338 .0223 .0153 1.0792
NOTES: (1) In June, 1978,California voters approved"Proposition 13"which restricted the taxing power of local
government agencies. Individual agencies do not establish their own property tax rates, except for
voter approved indebtedness. Instead,a County-wide rate is levied with the proceeds distributed to
all agencies according to formulas specified by the state legislature. The County-wide rate is 1%of
full cash value. The rates shown above are percentages of assessed valuation.
139
COUNTY OF CONTRA COSTA
ASSESSED VALUE OF TAXABLE PROPERTY(1)
LAST TEN FISCAL YEARS
(In Thousands)
Assessed Value Exemptions Net In crease
Assessed
Fiscal Real Personal Non Value Less per-
Year property Property Total Reimbursable Reimbursable Exemptions Amount cedes
1987 S 34,282,841 S 1,658,765 S 35,941,606 s 491,083 s 1,139,609 s 34,310,914 s 3,413,785 11.05
1988 .38,299,247 1,784,244 40,083,491 515,555 1,174,237 38,393,699 4,082,785 11.90
1989 42,174,740 19928,424 44,103,164 545,435 1,207,527 42,3509202 3,9569503 1031
1990 46,556,862 2,085,376 48,642,238 688,541 1,251,480 46,702,217 4,352,015 10.28
1991 51,810,251 2,305,378 54,115,629 768,708 1,291,689 52,055,232 59353,015 11.46
1992 55,678,022 2,744,163 58,422,185 820,302 1,315,149 56,286,734 4,231,502 8.13
1993 58,568,085 2,825,235 61,3939320 908,476 1,3369478 599148,366 2,861,632 5.08
1994 60,552,115 2,875,582 63,427,697 1,081,984 1,365,411 60,980,302 1,831,936 310
1995 62,394,320 2,900,045 65,294,365 1,105,387 1,396,846 62,792,132 1,811,830 3.00
1996 64,248,621 2,897,841 67,146,462 1,264407 1,429,453 64,454,602 1,662,470 2.65
NOTES: (1) Article XIIIA,added to California Constitution by Proportion 13 in 1978,fixed the base for valuation of property subject to taxes at the
full cash value which appeared on the Assessorb 1975-76 assessment roll. Thereafter,full cash value can be increased: a)to reflect
annual inflation up to r/q b)to reflect curr-ent market value at time of ownership change, and c)to reflect market value for ne
construction.
140
COUNTY OF CONTRA COSTA
RATIO OF NET GENERAL BONDED DEBT
TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA(1)
LAST TEN FISCAL YEARS
Fiscal Ratio of Net
Year Assessed Gross Debt Service Net Bonded Debt Net Bonded
Ended value Bonded Monies Bonded To Assessed Debt per
lune 30 Population (000'x) Debt Available Debt Value Capita
1987 734,450 $ 35,941,606 $ 9,075,000 $ 1,035,892 $ 8,039,108 0.022 % 10.95
1988 753,456 40,083,491 8,640,000 476,942 8,163,058 0.020 10.83
1989 775,478 44,103,164 8,185,000 808,754 7,376,246 . 0.017 9.51
1990, 797,281 48,6429237 7,740,000 2,170,188 5,569,812 0.011 6.99
1991. 819,293 54,155,630 7,265,000 1,878,000 5,387,000 0.010 6.58
1992 836,871 58,422,185 34,720,000 27,000 34,693,000 0.059 41.46
1993 855,109 61,393,320 37,650,000 39,997 37,689,997 0.061 44.08
1994 868,600 63,427,697 374,392,000 (2) 3379000 374,055,000 0.590 430.64
1995 883,390 65,294,365 373,161,000 (2) 319,000 372,842,000 0.571 422.06
1996 870,724 67,146,462 366,517,000 315,000 366,202,000 0.545 420.57
NOTES: (1) Does not include Public Facilities Corporation debt or Special Assessment debt with Government
committment.
(2) Restatement of 1994 and 1995 to reflect reclassified Pension Obligation Bond debt.
1
141
COUNTY OF CONTRA COSTA
PROPERTY VALUE,CONSTRUCTION AND BANK DEPOSITS
LAST TEN FISCAL YEARS
New Dwelling Units(1). Construction Valuation(000's)
Fiscal Year Bank
Ended Single Multiple Non- Deposits(2)
June 30, Family Family Residential Residential (000's)
1986 6,186 6,766 $ 808,639 $ 325,046 $ 4,501,275
1987 5,481 2,950 670,747 305,953 6,554,587
1988 5,883 2,141 785,925 214,201 6,490,318
1989 5,504 2,219 863,313 264,020 8,049,194
1990 (3) 3,132 1,149 560,193 252,443 8,945,509
1991 2,705 1,275 488,939 196,165 8,907,543
1992 3,279 614 638,714 207,099 9,102,176
1993 3,026 451 590,000 183,156 11,462,467
1994 (4) 3,682 230 583,734 164,684 9,425,977
1995 3,137 618 619,685 190,443 9,769,220
Source: (1) "California Construction Trends",Security Pacific National Bank: 1987-1988 Economic Sciences Corp:
1989-1995.
(2) "Branch Directory and Summary of Deposits",Decision Research Sciences Incorporated.
(3) Corrected Building Permit Valuation numbers.
(4) Restated Property Values.
142
Property Values(000's)
Total
Property
Residential Commercial Industrial Land Values
$ 19,570,707 $ 4,664,393 $ 7,498,273 $ 607,882 $ 32,341,255
21,864,385 5,510,430 7,896,014 670,777 35,941,606
24,470,268 5,936,133 8,947,745 729,345 40,083,491
27,211,978 6,041,912 10,026,913 822,362 44,103,165
30,469,308 6,453,312 10,760,173 959,444 48,642,237
34,470,712 7,051,527 11,436,450 1,156,941 54,115,630
37,770,532 7,656,657 11,889,885 1,105,112 58,422,186
40,184,960 7,655,329 12,413,013 1,140,017 61,393,319
42,295,193 7,602,074 12,357,698 1,172,732 63,427,697
45,312,034 7,448,151 13,281,211 1,105,065 67,146,461
143
COUNTY OF CONTRA COSTA
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL
BONDED DEBT TO TOTAL GENERAL EXPENDITURES AND OTHER USES(2)
LAST TEN FISCAL YEARS
Total General Ratio of Debt
Fiscal Year Total Expenditures (1) Service to
Ended Debt and other uses Total General
June 30, Principal Interest Service (000's) Expenditures
1987 $ 405,000 $ 756,000 $ 1,161,000 $ 464,468 .0025
1988 435,000 729,000 1,164;000 497,776 .0023
1989 455,000 694,000 1,149,000 575,095 .0020
1990 445,000 663,000 1,108,000 641,537 .0017
1991 475,000 628,000 1,103,000 721,805 .0015
1992 300,000 502,000 802,000 760,329 .0010
1993 320,000 383,000 703,000 749,495 .0009
X1994 614,000 467,000 1,081,000 810,360 .0013
1995 687,000 338,000 1,025,000 915,893 .0011
1996 755,000 314,000 1,069,000 891,699 .0012
NOTES: (1) Includes all governmental fund types.
(2) Does not include Public Facilities Corporation,Redevelopment Agency,Assessment District
and Ponsion Bond debt.
144
COUNTY OF CONTRA COSTA
COMPUTATION OF LEGAL DEBT MARGIN
YEAR ENDED JUNE 30,1996
(In Thousands)
Assessed Value $ 67,146,461
Debt Limit Five Percent of Assessed Value(1) 3,357,323
Amount of Debt Applicable to Debt Limit(2)
Total Bonded Debt 366,517
Assets in Debt Service Funds 3,661
Total Amount of Debt Applicable to Debt Limit 362,856
Legal Debt Margin $ 2,994,467
NOTES: (1) . Section 29909 of the California Government Code limits General
Obligation Bond indebtedness to five percent of the total assessed
valuation of all real and personal property within the county.
(2) Does not include Public Facilities Corporation and Assessment
District debt.
145
COUNTY OF CONTRA COSTA
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
1995-96 Assessed Valuation 67,146,461,590
Less: Redevelopment Increments 5,337,792,226
Adjusted Assessed Valuation 61,808,669,364
Population 870,724 (1)
Debt Applicable July 1,1996(2) .
Percentage Amount
Contra Costa County 100.000 $ 333,530,060
Contra Costa County Special Revenue Funds Obligations 100.000 35,375,000
Contra Costa County Public Facilities Corporations 100.000 (3) 222,422,000
Contra Costa County Board of Education 100.000 4,315,000
Bay Area Twit Districts 31.804 43,452,479
East Bay Municipal Utility District 48.820 9,463,069
San Ramon Valley Unified School District&Educ.Facility Corp 100.000 76,405,000
Other School Districts and School Building Corporations 100.000 (4) 185,636,012
City of Concord and Authorities 100.000 32,431,765
City of Richmond General Fund Obligations 100.000 12,770,000
City of Antioch General Fund Obligations 100.000 18,799,599
City of Pleasant Hill General Fund Obligations 100.000 15,430,000
City of Hercules General Fund Obligations 100.000
City of San Ramon General Fund Obligations 100.000 24,859,350
Other Cities and City Authorities 100.000 27,512,220
East Bay Regional Paris District 46.021 72,871,952
Hospital Districts and Hospital Authorities 100.000 10,750,000
Sanitary Districts 100.000 1,575,000
San Ramon Valley Fire Protection District 100.000 9,875,000
Other Special Districts 100.000 (4) 156,016,908
1915 Act Assessment Bonds 100.000 348,443,681
Contra Costa Co Mosquito Abatement Cert of Part 100.000 2,230,000
TOTAL GROSS DIRECT AND OVERLAPPING DEBT 1,644,164,635
Less:East Bay Municipal Utility District(100%self-supporting) 9,463,069.
San Ramon Unified School Dist.Certificates of Participation
(Self-supporting from GIC from Bayerische Landisbank) 16,115,000
Other Self-supporting bonds 2,240,000
TOTAL NET DIRECT AND OVERLAPPING DEBT $ 1,616,345,966
Ratio to
Full Cash Per
Value Capita
Direct Debt(Includes County Lease Revenue Obligations) 1.05 $ 679
Total Gross Direct and Overlapping Debt 2.91 1;888
Total Net Direct and Overlapping Debt 2.86 1,856
(1) January 1,1996,State Department of Finance.
(2) Excludes revenue bonds,mortgage revenue bonds,refunding bonds,tax allocation bonds,non-bonded capital lease obligations,tax and
revenue anticipation notes and amounts payable under State water contracts.
(3) A,county lease rental obligation
(4) Various,mostly 100 percent.
146
COUNTY OF CONTRA COSTA
TEN PRINCIPAL TAXPAYERS
YEAR ENDED JUNE 30,1996
%Of Total
1995-96 Secured Secured
Assessed Assessed
Taxpayer Type of Business Valuation Valuation
Chevron USA Petroleum Refining $ 2,284,578,971 3.56 %
Pacific Gas&Electric Utility 1,229,111,653 1.91
Shell Oil Company Petroleum Refining 1,034,045,714 1.61
Pacific Bell Utility 786,707,522 1.22
Tosco Corp Petroleum Refining 527,388,426 0.82
Unocal Petroleum Refining 407,507,168 0.63
USS Posco Steel Production 344,828,620 0.54
Presley Homes, Construction 196,450,129 0.31
Bank of America Banking 177,732,344 0.28
Kaiser Permanente Health Care 177,520,412 0.28
$ 7,165,870,959 11.16 %
147
COUNTY OF CONTRA COSTA ,
DEMOGRAPHICS-POPULATION
Date of Special
Incor- Census
Jurisdiction poration 1950 1960 1970 1975 1980 1990, 1996
Antioch 2/2/1872 11,051 17,305 28,060 33,215 43,559 61,379 74,766
Brentwood 1/1/1948 1,729 2,186 2,649 3,662 4,434, 7,515 13,189
Clayton 3/18/1964 1,385 1,790 4,325 7,219 9,401
Concord 2/2/1905 6,953 36,208 85,164 94,673 103,251 110,640 111,784
Danville 7/1/1982 28,675, 37,027
El Cerrito 8/20/1917 18,011 25,437 25,190 22,950 22,731 22,684 23,260
Hercules _ 12/15/1900 343 310 252 121 5,963 16,554 18,779
Lafayette 7/22/1968 20,484 19,628 20,879 24,482 23,538
Martinez 4/1/1876 8,268 9,604 16,506 18,702 22,582 33,510 35,135
Moraga 11/13/1974 14,418 15,014 14,780 16,308
Orinda 7/1/1985 16,704 16,866
7
Pinole 6/25/1903 1,147 6,064 13,266 15,337 14,253 17,147 18,098
Pittsburg 6/22/1903 12,763 19,062 20,651 24,347 33,034 47,190 50,383
Pleasant Hill 11/14/1961 24,610 .25,398 25,124 31,115 31,460
Richmond 8/7/1905 99,545 71,584 79,043 70,126 74,676 83,718 90,916
v
San Pablo 4/26/1948 14,476 19,687 21,461 19,392 19,750 24,709 25,946
San Ramon 7/1/1983 34,170 40,659.
Walnut Creek 10/19/1914 2,420 9,903 39,844 46,034 53,643 60,542 61,989
Total incorporated 176,706 217,350 378,565 409,793 463,218 642,733 699,504
Unincorporated 122,278 191,680 177,240 173,036- 194,034 154,548 171,220
TOTAL COUNTY 298,984 409,030 555;805 582,829 657,252 797,281 870,724
�a
Source: 1940-1990 U.S.Census;1992-96 California State Department of Finance
2
149
COUNTY OF CONTRA COSTA
MISCELLANEOUS STATISTICS
GEOGRAPHICAL LOCATION: Contra Costa County is located near San Francisco in the Bay Area. It is bordered
by San Francisco Bay and San Pablo Bay on the West, by Suisun Bay and the
Sacramento and San Joaquin Rivers on the North, by the delta country of San
Joaquin County on the East and by Alameda County on the South.
ALTITUDE: Sea Level to 3,849 feet
AREA OF COUNTY: 732.6 square miles of land and 73.3 square miles of water.
COUNTY SEAT: Martinez,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 1849.
JUNE 1994 PRIMARY NOVEMBER 1994 - MARCH 1996
ELECTION GENERAL ELECTION GENERAL ELECTION
REGISTERED VOTERS 475,884 492,562 510,604
NUMBER VOTING 169,670 305,312 216,359
PERCENT VOTING 35.70 62.0 42.37
ROADS: 743.25 miles of County maintained streets and roads in the unincorporated areas.
COUNTY EMPLOYEES NUMBER OF
AT JUNE 30: PERCENT OF EMPLOYEES
NUMBER OF INCREASE PER THOUSAND
YEAR EMPLOYEES (DECREASE) OF POPULATTON
1980 5960 0.5 9.1
1981 6052 1.5 . 9.2 .
1982 6063 0.2 9.1
1983 5915 (2.4) 8.7
1984 5743 (2.9) 8.3
1985 5791 0.8 8.2
1986 5968 3.1 8.2
1987 6111 2.4 8.3
1988 6317 3.4 8.4
1989 6463 2.3 8.3
1990 6718 3.9 8.4
1991 7008 4.3 8.6
1992 7080 1.0 8.5
1993 6689 (5.5) 7.8
1994 6658 (0.5) 7.7
1995 6822 2.5 7.7
1996 6856 0.5 7.9
149
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