HomeMy WebLinkAboutMINUTES - 02062001 - C.113 TO: BOARD OF SUPERVISORS .............. Contra
FROM: Kenneth J. Corcoran
Auditor-Controller „mn Costa
- v~ County
DATE: January 24 2001 ST- - `�
a'co"vK't';
SUBJECT: Comprehensive Annual Financial Report
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
ACKNOWLEDGE that the Board' of Supervisors has received the County's Comprehensive
Annual Financial Report for fiscal. year 1999-2000 as audited by Macias, Gini & Company,
LLP.
BACKGROUND:
In compliance with Government Code Section 25253 the Office of the County Auditor annually
prepares a Comprehensive Annual Financial Report (CAFR) to summarize the County's
financial activities and balances for the year ended June 30. . The general-purpose financial
statements contained therein are audited by independent certified public accountants who
express their opinion-about them on page 1 of the Report.
In addition to the required basic general-purpose financial statements, the CAFR also contains
an introductory section, supplemental statements and schedules, and a statistical section.
The independent auditors again gave the County's financial report an.unqualified`(or "clean")
opinion for the year ended June 30, 2000.
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CONTINUED ON ATTACHMENT: NO SIGNATURE: ..
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RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOAR9 COMMITTEE
APPROVE OTHER
SIGNATURE(S):
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ACTION OF BOARDON F,--b arS6, 2001 APPROVE AS RECOMMENDED XX OTHER
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS'A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
XX UNANIMOUS(ABSENT - - - - ) AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED February 6, 2001
CONTACT:PHIL BATCHELOR (925)335-1080 PHIL BATCHELOR,CLERK OF THE
BOARD OF SUPERVISORS AND
COUNTY ADMINISTRATOR
CC: COUNTY ADMINISTRATOR
B DEPUTY
t.
RECU """
JAN 2 2 X001
■
CLERK
CO BOARD
OCOSTA ERVISORS
■ 0.
County of Contra Costa, California
■ COMPREHENSIVE ANNUAL
■ FINANCIAL REPORT
Fiscal Year Ended June 30,2000
■ Kenneth J.Corcoran, Auditor-Controller
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COUNTY OF CONTRA COSTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
TABLE OF CONTENTS
June 30,2000
Page
Introductory Section
Letter to the Board of Supervisors and Citizens of the County..................................................................:......................i
PublicOfficials.............................................................................................................................................................xiii
■ Organizational Chart........:..............................................................................................................................................xiv
Certificateof Achievement............................................................................................................................................xv
Financial Section
■ Independent Auditor's Report..........................................................................................................................................l
General-Purpose Financial Statements-Overview:
Combined Balance Sheet-All Fund Types,Account Groups,and Discretely Presented Component Unit................2
■ Combined Statement of Revenues,Expenditures and Changes in Fund Balances-
All GovernmentalFund Types and Discretely Presented Component Unit......'..........:............................................6
Combined Statement of Revenues,Expenditures and Changes in Fund Balances-Budget and Actual-General,
■ Special Revenue and Certain Debt Service and Capital Projects Funds.................................................................8
Combined Statement of Revenues,Expenses and Changes in Retained Earnings(Deficit)-
AllProprietary Fund Types..................................................................................................................................10
. Combined Statement of Changes in Net Assets-Pension and Investment Trust Funds............................................l l
Combined Statement of Cash Flows-All Proprietary Fund Types...........................................................................12
Notes to General-Purpose Financial Statements:
■ Summary of Significant Accounting Policies.......................................................................................................13
Cashand Investments...........................................................................................................................................21
PropertyTax.........................................................................................................................................................24
NotesReceivable..................................................................................................................................................25
FixedAssets.........................................................................................................................................................26
Short-Term Notes.................................................................................................................................................27
. Lease Commitments.........................................:...................................................................................................27
Long-Term Obligations........................................................................................................................................28
InterfundBalances................................................................................................................................................33
■ Fund Equity..........................................................................................................................................................34
ResidualEquity Transfers.....................................................................................................................................34
DeficitRetained Earnings......................................................................................................................................34
ContributedCapital Changes........................................................:.......................................................................35
• Segment Information for Enterprise Funds...........................................................................................................36
MortgageRevenue Bonds.....................................................................................................................:..............37
RiskManagement.................................................................................................................................................37
■ Commitments and Contingencies.........................................................................................................................38
PensionPlan.........................................................................................................................................................40
Medicare and Medi-Cal Programs........................................................................................................................42
Expenditurein Excess of Budget...........................................................................................................................42
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SubsequentEvents............................................................I...................................................................................42
Supplemental Combining,Individual Fund and Individual Account Group Financial Statements and Schedules:
GeneralFund:........................................................................!...................................................................................43
BalanceSheet................................................................... ...................................................................................44
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual..................................45 ,
Special Revenue Funds:......................................................... .......................
............................... .............................49
CombiningBalance Sheet..................................................1...................................................................................52
Combining Statement of Revenues,Expenditures and Changes in Fund Balances..............................................54 i
Statements of Revenues,Expenditures.and Changes in Fund Balances-Budget and Actual:
Road Special Revenue Funds....................................... ...................................................................................56
Library Special Revenue Fund....................:...............:!...................................................................................57
Fire Protection Special Revenue Funds.......................i...................................................................................58
Health and Sanitation Special Revenue Funds............: ...................................................................................59
Service Areas Special Revenue Funds......................... ...................................................................................60
Flood Control Special Revenue Funds.........................!........................................:..........................................62
Law Enforcement Special Revenue Funds................... ...................................................................................63
Courts and Criminal Justice Special Revenue Funds.......................................................................................64
Recorder/Clerk Modernization Special Revenue Funds..................................................................................65
Land Development Special Revenue Fund......................................:...............................................................66
Redevelopment Agency Special Revenue Funds....:........................................................................................67
Housing Authority Special Revenue Funds.....................................................................................................68
Child Development Special Revenue Fund..................................:...............................................:...................69
Other Special Revenue Funds......................................
....................................................................................70
DebtService Funds: .............................................................. ........................................ ...........................................71
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CombiningBalance Sheet.................................................1.................................................... .............................72 .
Combining Statement of Revenues,Expenditures and Ch nges in Fund Balances..................................:...........74
Statements of Revenues,Expenditures and Changes in Fund Balances-Budget and Actual:
Recreation and Park Bonds Debt Service Fund...............................................................................................76
Storm Drainage Bonds Debt Service Fund......................................................................................................77
Redevelopment Agency Debt Service Funds...................................................................................................78
Pension Bond Debt Service Fund....................................................................................................................79
Housing Authority Debt Service Funds...................... ....................................................................................80
CapitalProjects Funds;........................................................ ..............................................................81 ,
CombiningBalance Sheet................................................ ...................................................................................82 ■
Combining Statement.of Revenues,Expenditures and Changes in Fund Balances..............................................83
Statements of Revenues,Expenditures and Changes in Fund Balances-Budget and Actual:
Redevelopment Agency Capital Projects Funds......... ....................................................................................84
County Facilities Capital Projects Funds..........................................................................................................85
EnterpriseFunds: ..................................................................j....................................................................................87 ■
CombiningBalance Sheet..................................................i..................................:.................................................88
Combining Statement of Revenues,Expenses and Changes in Retained Earnings(Deficit) ........I.....................90
Combining Statement of Cash Flows...............................J...............................:....................................................92 ■
InternalService Funds:......................................................... ............................................................. ............95
CombiningBalance Sheet................................................ ....................................................................................96
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Combining Statement of Revenues,Expenses and Changes in Retained Earnings(Deficit)................................98 ■
Combining Statement of Cash Flows ..................................................................................100
FiduciaryFunds:......................... . . ............................... ...........................................................:......................103
Combining Balance Sheet-Fiduciary Funds...................!..................................................................................104 ■
Combining Statement of Changes in Assets and Liabilities-Agency Funds......................................................105
General Fixed Assets Account Group.......................................................................................................................109
Schedule of General Fixed Assets-By Source................................:.................................................................110
. Schedule of General Fixed Assets-By Function and Activity...........................................................................III
Schedule of Changes in General Fixed Assets by Function and Activity...........................................................112
Statistical Section
GeneralCounty Revenues by Source...........................................................................................................................115
GeneralCounty Expenditures by Function..................................................................................................................116
General County Revenues by Source-Constant Dollars-Last Ten Fiscal Years.......................................................117
■ General County Expenditures by Function-Constant Dollars-Last Ten Fiscal Years..............................................118
Assessed Value of Taxable Property-Last Ten Fiscal Years......................................................................................119
General Taxes Levied and Collected-Last Ten Fiscal Years.....................................................................................120
Special Assessments Levied and Collected-Last Ten Fiscal Years............................................................................121
Property Tax Rates-Direct Overlapping Governments-Last Ten Fiscal Years................................:.......................122
Property Taxes-Direct and Overlapping Governments-Last Ten Fiscal Years........................................................123
■ Property Tax Levies and Delinquencies......................................................................................................................124
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita-
LastTen Fiscal Years..............................................................................................................................................125
Property Value, Construction and Bank Deposits-Last Ten Fiscal Years..................................................................126
Ratio of Annual Debt Service Expenditures for General Bonded Debt
to Total General Expenditures-Last Teri Fiscal Years............................................................................................128
Computationof Legal Debt Margin..........:..................................................................................................................129
Computation of Direct and Overlapping Debt.............................................................................................................130
TenPrincipal Taxpayers........................................................................:.....................................................................132
. Demographics-Population..............:.............:.............................................................................................................133
MiscellaneousStatistics......................................:........................................................................................................134
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■ Contra Costa County
Office Of = =_°_" Kenneth J. Corcoran
COUNTY AUDITOR-CONTROLLER % Auditor-Controller
■ Stephen J.Ybarra
Assistant Auditor-Controller
■ 625 Court Street 'ca
Martinez, California 94553-1282
■ Telephone (925) 646-2181
Fax (925) 646-2649
December 4,2000
■
■ Members of the Board of Supervisors and.
Citizens of Contra Costa County:
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■ The Comprehensive Annual Financial Report (CAFR) of the County of Contra Costa for the fiscal year of 1999-2000 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 necessary to enable the reader to
gain the maximum understanding of the County's financial affairs have been included.
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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 statements 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 auditor's
■ report on the general-purpose financial statements.
■ • The Statistical Section contains comprehensive statistical data for the Countyrelating 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
■ or other organizations for which the nature and significance of the relationship with the primary government are such that
exclusion would make the enclosed financial statements misleading or incomplete. By this definition, the reporting entity
includes 48 component units: the Contra Costa County Public Facilities Corporation, the County of Contra Costa Public
■ Financing Authority,the Housing Authority of Contra Costa County(included as of and for the year ended March 31,2000),
the Contra Costa County Redevelopment Agency,the Contra Costa County Employees' Retirement Association(included as
■ of and for the year ended December 31, 1999),the Contra Costa Children and Families Commission; and 42 County Special
■ Districts and Service Areas.
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The reporting entity excludes certain separate legal entitieswliich may have "Contra Costa" in their title, or which are
required to keep their funds in the County Treasury or receive their tax apportionment from the County. Examples are school
districts, community college district, cities, city redevelopment agencies, the Bay Area Rapid Transit District, the
Metropolitan Transportation Commission, and a variety of special purpose districts for cemeteries, mosquito abatement,
recreation and parks,etc. These entities are autonomous organizations that handle their own fiscal affairs and for which the ,
Board of Supervisors has no oversight responsibility. 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 zoining and general administrative services.
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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 7331 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 me; ber Board of Supervisors, each elected to four year terms,
serves as the legislative body. A County Administrative Officer is appointed by the Board and runs the day-to-day business. ■
Population and job growth projections remain positive. As of iJanuary 1, 2000, the County's population was estimated at •
930,025,an increase of 16.6 percent since 1990. A study prepared by the Association of Bay Area Governments projects a .
22.1 percent increase in population and a 59.0 percent increase in jobs between 2000 and 2020.
The State's economy continues to be robust. This is supported hiy current unemployment statistics,which indicate the State's ■
overall jobless rate remained at 5.3 percent in June 2000,the same as it was one year earlier.
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The County's June 2000 jobless rate remained at 3.1 percent, the same as it was one year earlier. Consistent with historical
performance, it was also significantly below the State-wide average of 5.3 percent. The County's economy is very diverse; ■
major industries include petroleum refining, steel manufacturing, chemicals, electronic equipment, paper products, services
and food processing. The combination of the above factors contributes to Contra Costa's consistent ranking as a leading
county in both per capita and household income. 1 .
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MAJOR INITIATIVES AND SERVICE EFFORTS AND ACCOMPLISHMENTS
The following are some of the County's major initiatives and service efforts and accomplishments.
General Government
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• The Department of Information Technology (DoIT) has been very active, both directly and indirectly, in
improving the efficiency and effectiveness of County operations and services through the use of new
■ technologies. In 1999 it continued its work to insure that the County would avoid the Year 2000 computer
problem. DoIT staff, in concert with the Sheriff's Office of Emergency Services (OES), produced a series of
■ live television programs in partnership with the County's cable television network,to alert and educate County
citizens on preparations for Year 2000 issues. These programs included presentations by County department
■ staff, local utility and communications companies, and local community-based organization representatives.
Because of DoIT's early leadership,the department achieved a high profile statewide and provided assistance to
other agencies, As a result of this preparation no disruptions occurred, and each department took the
opportunity to review their technological portfolio.
■ In 1999,the County's Wide Area Network(WAN)transported over forty trillion characters of information each
month and servers processed over six million transactions each month. With_100 percent availability as its goal,
the 1999 outcome was 99.85 percent availability for the WAN and 99.99 percent availability for server
processing.
The entire department migrated to "thin client" technology, creating centralized standards and software,
■ reducing computer operating costs by 40.0 percent.
■ DoIT inventoried use of technology in the County and found, as of March 2000, that there were 5,206 desktop
computers, 148 servers,and 19,494 licenses for software.
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The DoIT executive briefing for County decision makers and employees was "New Solutions to Classic
■ Problems." This program brought technology leaders, including Government Technology Magazine, Dell,
■ Xerox,Cisco Systems,and Microsoft to look at new ways to tackle traditional government responsibilities.
. • The County has begun to implement e-commerce. Departments currently implementing e-commerce include
Animal Services, Assessor, Building Inspection, DoIT, Library, Public Works, and Treasurer-Tax Collector.
■ The Clerk-Recorder has already implemented e-commerce.
• • The County's Geographical Information System (GIS) is rapidly expanding and incorporating new data
■ overlays, combining traditional land use information with data needs for social services, health, and crime
prevention.
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• Library service was significantly enhanced. The Oakley/Freedom High School Joint Use Library opened on ■
August 3, 1999. This was a joint project between the, County Library. and the Liberty Union High School
District. The Oakley Public Library was moved from a 1,200 sq. foot facility into the new High School Library .
at Freedom High School, which is a 6,000 sq. foot facility. State funding of$350,000 allowed the Library to
double the size of the collection, buy the necessary computers, furniture and shelving to furnish the public ,
library section of the Library and to make some lbuilding modifications. The hours of operation were also
increased and the result has been a 91.0 percent increase in circulation.
The San Pablo Library opened in a newly renovated facility in November 1999. The new facility is located in
the International Marketplace,previously known as the El Portal Shopping Center. County Library staff worked i
closely with the City of San Pablo staff to create a new and attractive library in a remodeled Safeway store. The
Library increased in size from 6,000 sq.feet to 8,000 sq.feet and is now in a more central location.
The Library received a major boost to its training program through the Gates Library Initiative (GLI) and the
state-sponsored InFoPeople Project. GLI's two gl ants provided monies to purchase 11 computers for a new .
advanced training lab at the Central Library in Pleasant Hill, and 4-6 computers each for four eligible libraries:
Antioch,Bay Point,Pittsburg,and San Pablo. InFoPeople supplemented the Gates Library Initiative with funds
to purchase 10 additional computers and a high-end projection unit for the Training Lab. The grant specifies ■
that the Training Lab is for staff proficiency training, public literacy training, and public Internet instruction.
The public has access when the lab is not in use for staff development and public literacy training. r
The Board of Supervisors approved $581,000 to augment materials and collections in the Library's fiscal year
1999-2000 budget. The funds were allocated to the branches based on the Library's existing allocation formula ■
that is based 50.0 percent on circulation and 50.0 percent on population. Each branch developed a spending
plan based on the needs of the community. A 1)1articular emphasis was placed upon materials for children, ■
including books,picture books and easy readers. Funds were also allocated to purchase material to support the
Library's literacy program. This fund augmentation is expected to greatly increase circulation and customer
satisfaction in the coming year.
The goal of the new Contra Costa Reads! 2000 Program is to promote reading and learning among young
people and to reinforce the importance of libraries as a resource for life-long learning. Co-sponsored by Pacific
Bell,the program is designed to give every second grader in the library service area a library experience and a
library card by the end of 2000,and to encourage the students and their parents to use the library services. As of
June 2000, 12,580 students in 629 classes at 131 schools have been visited by library staff. 3,200 library cards
have been issued resulting in 85.0 percent of second grade children now having a library card.
Project Second Chance expanded the literacy tutorial program. Through expanded availability and use of
technology, more than 100 students received iridividualized instruction in the use of personal computers ■
equipped with software appropriate for literacy students. The program's professional staff and volunteer tutors
became increasingly more effective at helping ad'i lts with learning disabilities meet their reading and writing ■
goals.
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The Library selected and installed a software filtering system for the Children's Internet Personal Computers. ■
The system provides filtered access for children in response to the concerns of parents about objectionable
materials on the Internet.
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■ • The Clerk-Recorder Department is the e-commerce leader in Contra Costa County. The Department has
developed and implemented technologies to allow customers to order copies of official documents over the
■ Internet (official documents include vital records, real property documents, Fictitious Business Name
Statements,etc.). This public service has been available via its web site for more than 18 months(since March
1999), and it has been remarkably successful without any promotion. Currently the e-commerce requests are
■ "turned around"within'48 hours.
■ The Clerk-Recorder Department expanded their computer system to allow the Assessor's Office to access the
■ Recorder's official documents through the WAN. In the past, the Assessor had a copy machine in the
Recorder's Office and manually photocopied the records each day for their use. Now they are able to access the
■ same records via the WAN,through a secure connection. This program saves the Assessor time,equipment,and
paper,at very little cost.
■ The Recorder's Office currently has a beta test program in progress to allow for electronic submission of
documents for recording. Utilizing several security measures (thumbprint identification, encryption,
. public/private keys), the Recorder's Office will be ready to move toward paperless recording when legislation
allows it. The Recorder's Office has been striving toward this goal as part of their overall technology program
■ since 1996. It is one of the final steps in creating a truly"paperless"front office.
For the eleventh consecutive election (since November 1997), the Elections Office posted real time election
■ results on its web site. Voters could also look up their polling place(and view a map to it). This reduced phone
calls on Election Day and made it easier for voters to find their polling place.
The Elections Office participated in a mock on-line Internet voting trial during the November 7, 2000 general
election(one of four counties selected by the Secretary of State to test this system). This is an important step in
■ modeling how an Internet based voting system could work.
• The Offices of Clerk-Recorder, Assessor, and Tax Collector have adopted barcode technology to facilitate
timely and accurate processing of their records.
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. • Major new facility development for government operations that will commence'in fiscal year 2000-2001 include
the following:
• A new family law court building for five courts.
• A new ambulatory care facility and clinical laboratory for the Contra Costa Regional Medical Center.
• A new East County Employment and Human Services building.
• Replacement for Juvenile Hall.
• Replacement for the County animal shelter.
■ • Building construction in Contra Costa County continues to rise with nearly 60,000 inspections for nearly 11.,700
■ permits prompting an 8.79 percent increase in the County's assessed valuation.
■ • The Community Development Department has produced a city-county inventory of under-developed land in an
effort to focus new development in areas of existing infrastructure capacity.
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• The Assessor,assisted by County Counsel,has successfully withstood challenges of refinery tax appeals and tort
claims,saving millions of dollars in judgments and legal fees.
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• The County, through Public Works and Community Development Departments, has participated in over $100 ■
million of improvements in State Route 4.
Public Protection
• The Office of the District Attorney continues to hold a higher conviction rate (97.1 percent)than the statewide ■
rate(95.3 percent).
• The Office of the Sheriff established community beai sts in the North Richmond,El Sobrante and Bay Point areas
and assigned resident deputies to the Discovery Bay, Rodeo and Contra Costa Centre areas of unincorporated
Contra Costa County. These community beat and resident deputy programs expand patrol services and increase
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the positive interaction between law enforcement and the communities served.
To enhance the interaction between law enforcement and local schools and students, one School Resource
Officer was assigned to Verde Middle School through a Federal COPS grant, and another was assigned to a
Monte Vista High School with funding from the Board of Supervisors. ■
Through funding from the State Department of Boating and Waterways, the Sheriff's Marine Patrol Division .
removed 65 abandoned,derelict vessels and five barges from the Delta waterways.
Automation and other system improvements resulted.in the Sheriff s Forensic Services Division's ability to offer
toxicology analysis that is more efficient, and to expand analytical capabilities to more types of drugs. The
Forensic Services Division is in the final stages of b Tinging an automated method of DNA analysis on line. This
method will provide genetic data that can be searched against the State's convicted offender DNA database.
This system will also have the capability of providing analytical results more rapidly to law enforcement
investigators.
The Sheriff's Office of Emergency Services implemented an Area Emergency Manager Program that is tied to .
the Sheriff's Area Command Stations(Bay,Muir,Valley and Delta). Under this program a specific Emergency
Planner is assigned to a station area and has full responsibility for working with all jurisdictions in that area on
emergency preparedness.
The Sheriffs Office of Emergency Services spgnsored an Operational Area Conference for all County
department heads and public safety executives from all counties and cities in the greater Bay Area. It also •
provided Public Information Officer training,open to all public safety,county and city staff.
Implementation of a new automated Jail Managemient System (JMS) for the Sheriff's detention facilities was
completed. This system includes a program that allows users to access booking photos from any remote JMS ■
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location. Technology was further enhanced in the field with the implementation of an automated report writing
system in selected areas of the County for use by Sheriff s personnel. .
The Sheriff's vehicle abatement program removed 399 abandoned vehicles from the County during the year.
• The Contra Costa County Fire District has opened Itwo new stations. Their Regional Communications Center
has developed a user group to analyze and improve dispatch operations. The District is also making ■
improvements to its telecommunications and network systems which will significantly increase the
communications capabilities between both station and office locations.
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Health and Sanitation
■ • Contra Costa Health Services (CCHS) initiated a coalition with thirty community-based organizations, public
sector programs, and school districts to encourage enrollment-in the Medi-Cal and Healthy Families programs.
Ensuring that children and families have health benefits is an essential part of the healthcare delivery system. In
. addition,with Federal welfare reform, families are often not aware that when their cash aid is discontinued they
continue to be eligible for Medi-Cal. Outreach education and support is being developed and coordinated so
families get the assistance they need to complete the correct application to'get these benefits. This effort is
expected to expand in the next year through foundation funding which will target enrolling families in the
various benefits available,while decreasing barriers among agencies and departments so families can get help in
■ a seamless manner.
r CCHS operates the Service Excellence' Initiative to provide high quality service with the respect and
responsiveness expected by all individuals who use and work in CCHS programs. This long-term initiative will
help ensure services are delivered effectively and efficiently.
S The Contra Costa Health Plan continues to maintain the strongest market share of all the local initiative Medi-
Cal managed care plans in the State with over 77.0 percent of Medi-Cal beneficiaries. They've instituted on-line
access between the emergency department and hospital patient records.
S Public Assistance
S • The Community Services Department was reorganized in 1999, combining the Head Start and the Child
Development Divisions into the Family and Child Services Division. Child Start was created as a new,national
model for subsidized child care, providing full-day, full-year services for low-income parents. Child Start
■ blends the Federal Head Start program with the State Child Development program,both of which are part-day.
The new'Child Start program was achieved while meeting all the individual funding'and eligibility requirements
■ of,these two programs. As a result of the conversion, the Department increased the number of child
care/development hours available to low-income families by 1.2 million(or 31.2 percent). At the same time,the
hourly cost of child care/development has been reduced by 13.0 percent. In addition, the number of full-day,
■ full-year child care slots has been increased by 39.9 percent to allow more low-income families to seek and gain
employment.
The Department added seven child care facilities to provide services to 272 children of low-income families.
The Department has increased the number of computers in the classrooms by 54.0 percent, ensuring that every
classroom now has a computer available to provide children of low-income families with initial computer
literacy.
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• In fiscal year 1998-1999, the Board of Supervisors created the Department of Employment and Human
Services, combining the Social Services Department with the Private Industry Council. The new Department
was created in recognition of the growing convergence of the mission of the two former entities, driven by both
the Workforce Investment Act and Federal and State welfare reform. Through the efforts of the new
■ Department, a total of 29.0 percent of the Welfare-to-Work case load had earned income by the first quarter of
2000. The two-year savings in monthly cash grant payments is an estimated$60 million.
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FINANCIAL INFORMATION
County management is responsible for establishing and maintaining internal.controls 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. Internal controls are 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
The objective of the County's budgetary controls is to ensure compliance with legal provisions embodied in the annual
budget approved by the Board of Supervisors. Budgetary contr;i l.is maintained at the object level for all annually budgeted r
funds; however, the legal level of control is at the department level. Using the County's automated accounting system, the
Auditor-Controller restricts each department's expenditures to the amounts 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 permitted to spend more-than its available appropriations. Any appropriations remaining in the departments at
the end of the fiscal year automatically lapse and are transferreI�d to fund balance. The year-end fund balance, along with
projected revenues, becomes available for appropriation the folk wing 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 ■
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made to acquire goods or services. Open encumbrances are reported as reservations of fund balances at June 30, 2000, and
are re-appropriated as part of the following year's budget. S
General Governmental Functions
The general governmental functions are contained in the Generali,Special Revenue,Debt Service and Capital Projects Funds.
Included in these Funds are the special districts governed by the Board of Supervisors and the County's blended component ■
units.
Revenues for County governmental functions (primary government) totaled $1,050 million in fiscal year 1999-2000, an
increase of 11.5 percent from fiscal year 1998-1999. The amount of revenues from various sources and the changes
compared to the prior year are shown in the following tabulation l(in thousands): ■
Percent Increase .
of (Decrease) Percent
Revenue Source Amount Total From 1998-99 Change
Taxes $ 204,383 19.5 % $ 11,468 5.9 % a
Licenses,permits, and franchise fees 20,395 1.9 4,174 25.7
FinesJorfeitures,and penalties 19,000 1.8 1,912 11.2
Use of money and property 37,956 3.6 (2,693) (6.6) ■
Intergovernmental 564,289 i 53.8 61,381 12.2 ■
Charges for services 169,240 16.1 24,030 16.5
Other revenue 35,020 3.3 7,737 28.4
Total $ 1,050,283 100.0 % $ 108,009 11.5 % ■
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■ Tax revenue increased 5.9 percent compared to the prior year, primarily from increased assessed valuations and sales tax
revenues.
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Licenses,permits and franchise fees increased 25.7 percent compared to the prior year. There has been a continued increase
■ from construction permits and drainage fees due to new construction projects primarily in East Contra Costa County and
increased franchise fee revenue.
■ Fines,forfeitures and penalties revenue increased 11.2 percent compared to the prior year,primarily due to increased Vehicle
Code violation revenue,consumer fraud penalties and other penalties.
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Use of money and property revenue decreased by 6.6 percent compared to the prior year,primarily due to the recognition of
less lease/rental revenue than in the prior year.
■ Intergovernmental revenue increased by 12.2 percent compared to the prior year. There was an increase in Employment and
■ Human Services Department revenue due to increased allocations for programs such as Medi-Cal and Calworks and for
program support services. There were also funded COLA increases in these programs. There was also an increase in State
allocations to the Offices of the Sheriff and District Attorney to support public safety activities. General revenue increased
■ primarily due to an increase in motor vehicle in lieu tax and AB 1661 local relief revenues.
■ Charges for services increased 16.5 percent compared to the prior year. This was primarily due to an increase in road
services charges,contract law enforcement services and Medi-Cal services.
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■ Other revenues increased 28.4 percent compared to the prior year. This increase includes proceeds from the sale of Animal
Services property.
Expenditures for County governmental purposes (primary government) totaled $1,025 million in fiscal year 1999-2000, an
■ increase of 5.2 percent compared to fiscal year 1998-1999. Changes in levels of expenditures for major functions of the
County compared to the prior year are shown in the following tabulation(in thousands):
■
. Percent Increase
of (Decrease) Percent
Function Amount Total From 1998-99 Change
General government $ 101,772 9.9 % $ (7,191) (6.6) %
■ Public protection 307,260 30.0 19,722 6.9
Health and sanitation 164,142 16.0 7,101 4.5
■ Public assistance 302,690 29.5 13,120 4.5
■ Education 14,216 1.4 1,388 10.8
■ Public ways and facilities 50,508 . 4.9 4,653 10.1
Recreation and culture 619 0.1 350 130.1
■ Debt service 60,635 5.9 (999) (1.6)
Capital outlay 23,109 2.3 12,627 120.5
Total $ 1,024,951 100.0 % $ 50,771 5.2
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General government expenditures decreased 6.6 percent compaired to the prior year. The primary factor was a decline in ■
plant acquisitions.
Public protection expenditures increased 6.9 percent compared to the prior year. This increase was primarily in Sheriff
operations and detention and Probation. Most of the increase in Sheriff operations and detention was due to an increase in
the number of employees and a cost of living increase. Most of the increase in Probation was due to an increase in '
expenditures for juvenile services.
Health and sanitation expenditures increased 4.5 percent compared to the previous year primarily due to increased provision
for mental health services. j
Public assistance expenditures increased by 4.5 percent compari d to the prior year. The Employment and Human Services
received an allocation increase from the State which allowed for an increase in expenditures. Most of the increased ■
expenditures were for Foster Care payments and Food Stamp eligibility.
Education expenditures increased by 10.8 percent compared to]the prior year. This was primarily due to increased library
expenditures for salaries,materials and the purchase of computers and software. i
Public ways and facilities expenditures increased by 10.1 percen t compared to the prior year. There was increased activity ■
for road construction, improvements,and maintenance that included increased work on the State Route 4,Bailey to Railroad a
and West Gap projects.
Recreation and culture expenditures increased by 130.1 percent compared to the prior year mainly due to construction of a
pool in Alamo.
Debt service expenditures decreased by 1.6 percent compared to the prior year. This was primarily due to a decrease in ■
issuance of Tax and Revenue Anticipation Notes due to a decrease in requirements from this funding source, and lower
interest rates.
Capital outlay expenditures increased by 120.5 percent compare, to the prior year primarily due to fixed asset acquisition by
the Housing Authority.
Enterprise Operations
The County Hospital had retained earnings of$21,913,000 and the Health Maintenance Organization had retained earnings a
of$4,045,000, as of June 30, 2000. These amounts were after'General Fund contributions of$13,955,000 and$3,901,000,
respectively. The Major Risk Medical Insurance Enterprise Fund had retained earnings of$250,000. The Airport Enterprise ■
Fund had a retained deficit of$399,000 due to an accumulation of annual operating losses, including depreciation. This
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deficit should be eliminated as rents are received from anticipated fixed-base operators leasing space at the Byron Airport
and contractual rent increases at the Buchanan Airport. The Employee Fitness Center Enterprise Fund had maintained a ,
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retained deficit for several years. The County was obligated tojulfill the lease agreement for the Employee Fitness Center
until its expiration this year.The Board of Supervisors has now closed the Center. The Regency Hills skilled nursing facility
was sold in fiscal year 1997-1998 and the Fund has been closed.
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■ Pension Trust Fund Operations
The Employees'Retirement Association's net assets held in trust were$2,987,089,000 at December 31, 1999, an increase of
$350,069,000 compared to December 31, 1998. Net appreciation in the fair value of pension investments accounted for
$343,669,000 of this increase.
■ Debt Administration
■ The County finances its cash requirements prior to collection of taxes by short-term borrowing. The 1999-2000_Tax and
Revenue Anticipation Notes of $88 million received ratings of MIG1 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 has capital lease obligations under lease/purchase agreements for various County buildings and other property.
■ Past agreements have been made 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. Beginning in fiscal year 1997-1998,
most new agreements have been and will be made with the County of Contra Costa Public Financing Authority, a joint
■ powers authority consisting of the County and the Redevelopment Agency.
■ Cash Management
Cash temporarily idle during the year was invested in accordance with California Government Code Sections 53600(et seq.)
which allow investment maximums of 40.0 percent in bankers' acceptances,30.0 percent in negotiable certificates of deposit,
and up to 30.0 percent 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 bylaw.
The Treasurer's investment policy was approved.by the Board of Supervisors. In accordance with Government Code
Sections 27130-27137, an investment oversight committee has reviewed the quarterly investment reports prepared by the
Treasurer. The average yield on investments for the fiscal year ended June 30,2000,was 6.42 percent.
Risk Management
. The County is self-insured for workers' compensation, 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$1 million to
$25 million($75 million per occurrence for airport catastrophic public liability losses). The County also maintains excess
insurance policies to cover medical malpractice claims from$500,000 to$11 million. In addition,the County maintains up
to $550 million "All Risk" coverage (including flood insurance) with a $50,000 deductible and $350 million earthquake
■ insurance coverage with commercial insurance carriers on all locations.
. The County's Risk Management office administers claims for the various programs, provides loss prevention services and
minimizes risks through various risk control strategies.
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OTHER INFnRMATION
Independent Audit ■
For over 60 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 Macias, Gini & Company LLP to
perform the fiscal year 1999-2000 audit.
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 fiscal year 1998-1999 Comprehensive ■
Annual Financial Report. This was the eighteenth consecutive fiscal year the County has received this award:
In order to be awarded a Certificate of Achievement, the Couity 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. ■
Web Site ■
The County maintains an Internet web site with an increasing amount of information useful to its citizens at ■
http://www.co.contra-costa.ca.us. This document is also available there by selecting "Departments" and then "Auditor-
Controller". ■
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 Office of the Auditor-Controller. I would like to express my appreciation to all members of the Office 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.
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Respectfully submitted, .
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Kenneth J.Cot oran
Auditor-Contr6Her
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COUNTY OF CONTRA COSTA
PUBLIC OFFICIALS
■ June 30,2000
ELECTED OFFICIALS
Supervisor,District 1 John Gioia
Supervisor,District 2 Gayle B.Uilkema .
Supervisor,District 3 Donna Gerber
Supervisor,District 4 Mark De Saulmer
Supervisor,District 5 Joe Canciamilla
Assessor Gus Kramer
Auditor-Controller Kenneth J. Corcoran
Clerk-Recorder Stephen L. Weir
District Attorney-Public Administrator Gary T. Yancey
i Sheriff-Coroner Warren E. Rupf
Treasurer-Tax Collector William J.Pollacek
APPOINTED OFFICIALS
County Administrator Phil Batchelor
County Counsel Victor J.Westman
County Librarian Anne Cain
County Probation Officer Steve Bautista
Director of Animal Services Michael G.Ross
Director of Building Inspection Carlos Baltodano
Director of Community Development Dennis Barry
Director of Community Services Tony Colon
Director of Cooperative Extension Shelley Murdock
S Director of General Services Barton J. Gilbert
Director of Health Services William Walker MD
Director of Human Resources Leslie T. Knight
Director of Information Technology Steven Steinbrecher
Director of Public Works Maurice Shiu
Director of Employment and Human Services. John Cullen
Agricultural Commissioner-Director of Weights and Measures Edward P. Meyer
Public Defender David Coleman III
Veterans' Services Officer Gary D.Villalba
Chief,Bethel Island Fire Protection District David Wahl .
Chief,Contra Costa Fire Protection District Keith Richter
Chief, Crockett-Carquinez Fire Protection District Jerry Littleton,Jr.
Chief,East Diablo Fire Protection District Paul Hein
Chief,Oakley Fire Protection District Bob Pastor
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AFFILIATED ORGANIZATIONS
Administrator,Contra Costa County Employees'Retirement Association Patricia Wiegert
Executive Director,Housing Authority of the County of Contra Costa Robert McEwan
President,Contra Costa County Public Facilities Corporation John E.Whalen
Executive Director,Contra Costa Children and Families Commission Brenda Blasingame
Executive Director,County of Contra Costa Public Financing Authority Phil Batchelor
Executive Director,Contra Costa County Redevelopment Association Phil Batchelor
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Organizational Chart of County Government
BOARD OF SUPERVISORS(E)
COUNTY A MINISTRATOR
PUBLIC PROTECTION GENERAL HEALTH AND HUMAN GROWTH SPECIAL DISTRICTS
GOVERNMENT SERVICES MANAGEMENT AND AUTHORITIES
AGRICULTURE-WEIGHTS ASSESSOR(E) COMMUNITY SERVICES BUILDING INSPECTION EMERGENCY MEDICAL SERVICES
AND MEASURES Family and Child Services Housing Rehabilitation
AUDITOR-CONTROLLER(E) Division Land Information Systems FIRE PROTECTION
ANIMAL SERVICES
COOPERATIVE EXTENSION EMPLOYMENT AND HUMAN COMMUNITY DEVELOPMENT FLOOD CONTROL AND
DISTRICT ATTORNEY(E) SERVICES Comprehensive Planning DRAINAGE
Family Support COUNTY ADMINISTRATOR Economic Development
Public Administrator Affirmative Action HEALTH SERVICES Redevelopment Agency LIBRARY
Capital Facilities and Debt Substance Abuse Land Development
GRAND JURY CCTV/Public Outreach Mgt. California Children's Services Transportation Planning LIGHTING&LANDSCAPE
Clerk of the Board Health Plan
PROBATION Information Technology Hospital&Clinics PUBLIC WORKS POLICE
x Police and Innovation Inst. Mental Health Airport
C PUBLIC DEFENDER Revenue Collections Public Health Flood Control RECREATION&PARK
--- — Risk-Management -- --Roads — – ---- — --
SHERIFF-CORONER(E) Training Institute VETERANS'SERVICES SANITATION
Court Security
Emergency Services COUNTY CLERK-RECORDER(E) STREETS&ROADS
Institutions Elections
SUPERIOR COURT COUNTY COUNSEL
(County Responsibilities)
GENERAL SERVICES AFFILIATED ORGANIZATIONS
Building and Grounds
Central Services EMPLOYEES'RETIREMENT PUBLIC FINANCING
Communications ASSOCIATION AUTHORITY
Fleet Services
General Property HOUSING AUTHORITY(1) CONTRA COSTA
Purchasing - CHILDREN&FAMILIES
' Workfare Programs PUBLIC FACILITIES COMMISSION
CORPORATION
HUMAN RESOURCES
LIBRARY
TREASURER-TAX COLLECTOR(E)
(E=Elected)
I. Housing Authority Board of Commissioners is the Board of Supervisors
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' Certificate of
Achievement
■ for Excellence
■ in Financial
'
Reporting
Presented to
' Count of Contra Costa
� y
California
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
■ June 30, 1999
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.
■
■ CE OFFjC
■ + NRED ST"TES
ANO
t"'"0" President
5EA
■ Z CQRL r
8I.
chit"ac QC�
■ Executive Director
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■ Partners Mt. Diablo Plaza
Kenneth,A. Macias,Managing Partner 2175 N.California Boulevard
Ernest J.Gini Suite 620
Kevin J.O'Connell Walnut Creek,CA 94596-3565
Macias,Gini&Company ,, Richard A.Green
Certified Public Accountants and 925.274.0190
. ManapamanI C.naultanu Jan A. Rosati
925.274.3819 FAx
James V.Godsey
www.maciasgini.com
The Honorable Board of Supervisors
County of Contra Costa
Martinez,California.
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INDEPENDENT AUDITOR'S REPORT
1
We have audited the accompanying general-purpose financial statements of the County of Contra Costa, California
(County), as of and for the year ended June 30, 2000. 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 and the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United
States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
■ 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 general-purpose financial statement presentation. We believe that our audit provides a reasonable basis for
our opinion.
■ In our opinion, the general-purpose fmancial statements referred to above present fairly, in all material respects,the.
■ financial position of the County as of June 30,2000 and the results of its operations and cash flows of its proprietary
fund types for the year then ended in conformity with generally accepted accounting principles.
S In accordance with Government Auditing Standards, we have also issued a report dated December 4, 2000 on our
consideration of the County's internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, and grants. That report is an integral part of an audit performed in
accordance with Government Auditing Standards and should be read in conjunction with this report in considering
the results of our audit.
Our audit was made for the purpose of forming an opinion on the general-purpose financial statements taken as a
whole. The combining and individual fund and account group financial statements and schedules listed in the table
of contents as supplemental information are presented for purposes of additional analysis and are not a required part
of the general-purpose financial statements of the County. 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 presented in
all material respects in relation to the general-purpose financial statements taken as'a whole.
The statistical section listed in the table of contents is presented for purposes of additional analysis and is not a
required part of the general-purpose financial statements of the County. Such additional information has not been
subjected to the auditing procedures applied in the audit of the general-purpose financial statements and,
■ accordingly,we express no opinion on it.
C_
Certified Public Accountants
. Walnut Creek,California
December 4,2000
OFFICE LOCATIONS
Sacramento Los Angeles • Fresno • San Francisco Bay Area
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COUNTY OF CONTRA COSTA
COMBINED BALANCE SHEET-ALL FUND TYPES,ACCOUNT GROUPS, ■
AND DISCRETELY(PRESENTED COMPONENT UNIT
JUNE 30,2000 ■
(In Thousands) .
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Governmental Fund Types
Special Debt . Capital
General Revenue Service Projects
Assets and Other Debits:
Cash and investments $ 122,214 135,359 49,187 46,687
Accounts receivable and accrued revenue 107,969 8,976 1,270 69
Inventories 1,776
Due from other finds 64,939 7,669 2,728 28 ,
Taxes receivable
Advances to other funds 138 11,696 ■
Notes receivable 21,820 5,832 1,260
Prepaid items and deposits_ 2,872 516 624 ■
Land held for resale 189 1,849
Fixed assets,net
Amount available in debt service funds ■
Amount to be provided for retirement
of long-tern obligations ■
Total Assets and Other Debits S. 321,728 170,237 53,809 49,893 ■
See accompanying notes to general-purpose financial statements.
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Fiduciary Primary Component Reporting
Proprietary Fund Types Fund Type Account Groups Government Unit Entity
General General (Memorandum Contra Costa (Memorandum
Internal Trust& Fixed Long-Term Only) Children&Families Only)
Enterprise Service Agency Assets Obligations Totals Commission Totals
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58,303 77,541 3,918,555 4,407,846 17,559 4,425,405
31,389 1,675 49,562 200,910 11 200,921
1,002 2,778 2,778
37,040 3,892 60,322 176,618 176,618
97,009 97,009 97,009
11,834 11,834
28,912 28,912
3,987 287 8,286 8,286
2,038 2,038
155,693 176 650,978 806,847 806,847
23,447 23,447 23,447
556,862 556,862 556,862
287,414 83,108 4,125,911 650,978 580,309 6,323,387 17,570 6,340,957
(continued)
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COUNTY OF CONTRA COSTA
COMBINED BALANCE SHEET-ALL FUND TYPES,ACCOUNT GROUPS,
AND DISCRETELYIPRESENTED COMPONENT UNIT
JUNE 30,2000
(In Thousands)
Governmental Fund Types
Special Debt Capital
General Revenue Service Projects
Liabilities,Equity and Other Credits ■
Liabilities:
Warrants outstanding $
Short term notes 88,000 ■
Accounts payable and accrued liabilities 41,440 13,753 1,689 161
Employee benefits payable
Due to other funds 21,489 13,062 977 322 r
Welfare program advances 22,350
Capital lease obligations
Unapportioned taxes
Tax loss guarantees ■
Due to other agencies
Certificates of participation,net
Advances from other funds 3,806 777
Deferred revenue and credits 35,728 17,598 1,322 .
Pension bonds payable
Other bonds and notes payable
Special assessment debt with
government commitment
Total Liabilities 209,007 48,219 2,666 2,582
Equity and Other Credits:
Contributed capital
Investment in general fixed assets
Retained earnings:
Reserved for debt service
Unreserved ■
Fund balances:
Reserved
Encumbrances 32,439 4,265 79
Inventories 1,776
Advances to other funds 138 12,298
Prepaid items and deposits 2,567 516 624
Land held for resale 189 1,849
Debt service 23,447
Employees'pension benefits
Participation in individually directed
investment accounts ■
Children's programs
Unreserved ■
Designated for future projects 8,241 27,072 41,557
Designated for equipment replacement 8,717
Undesignated 67,084 96,509 3,826 r
Total Equity and Other Credits 112,721 122,018 51,143 47,311
Total Liabilities,Equity and Other Credits $ 321,728 170,237 53,809 49,893
See accompanying notes to general-purpose financial statements. .
4
Fiduciary Primary Component Reporting
Proprietary Fund Types Fund Type Account Groups Government Unit Entity
■ General General (Memorandum Contra Costa (Memorandum
Internal Trust& Fixed Long-Term Only) Children&Families Only)
Enterprise Service Agency Assets Obligations Totals Commission Totals
87,655 87,655 87,655
. 88,000 88,000
35,940 80,337 56,759 230,079 68 230,147
_ 5,861 75 28,569 34,505 34,505
r 35,765 1,739 105,320 178,674 178,674
22,350 22,350
. 3,169 9,927 13,096 13,096
65,187 65,187 65,187
22,827 22,827 22,827
99,564 99,564 19 99,583
123,443 63,820 187,263 187,263
7,251 11,834 11;834
21,975 76,623 76,623
302,275 302,275 302,275
8,864 146,815 155,679 155,679
21,652 21,652 21,652
r 235,017 82,076 437,387 580,309 1,597,263 87 1,597,350
26,588 26,588 26,588
650,978 650,978 650,978
16,535 16,535 16,535
9,274 1,032 10,306 10,306
36,783 36,783
1,776 1,776
12,436 12,436
3,707 3,707
2,038 2,038
23,447 23,447
■ 2,987,089 2,987,089 2,987,089
701,435 701,435 701,435
8,592 8,592
76,870 76,870
8,717 8,717
. 167,419 8,891 l 76,310
52,397 1,032 3,688,524 650,978 4,726,124 17,483 4,743,607
■ 287,414 83,108 4,125,911 650,978 580,309 6,323,387 17,570 6,340,957
■ (concluded)
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COUNTY OF CONTRA COSTA
COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES ■
IN FUND BALANCES-ALL GOVERNMENTAL FUND TYPES
AND DISCRETELY PRESENTED COMPONENT UNIT
YEAR ENDED JUNE 30,2000
(In Thousands)
■
Special Debt Capital ■
General Revenue Service Projects
Revenues: ■
Taxes $ 116,540 78,347 6,783 2,713 ■
Licenses,permits and franchise fees 8,623 11,772
Fines,forfeitures and penalties 15,029 3,971
Use of money and property 14,858 11,244 9,571 2,283
Intergovernmental 465,245 99,030 9 5
Charges for services 143,566 24,318 1,356 ■
Other revenue 27,923 1 6,776 282 39
Total Revenues 791,784 235,458 18,001 5,040
Expenditures:
Current:
General government 100,734 1,038
Public protection 215,919 91,341 ■
Health and sanitation 156,441 7,701
Public assistance 244,934 57,756
Education 145 14,071
Public ways and facilities 20,140 30,368
Recreation and culture 619
Debt service:
Principal 2,139 18,958 250
Interest 3,878 1,804 33,579 27
Capital outlay 3,301 9,115 5,950 4,743
Total Expenditures 745,492 I 215,952 58,487 5,020 ■
Excess(Deficiency)of Revenues Over
(Under)Expenditures 46,292 19,506 (40,486) 20
Other Financing Sources(Uses):
Operating transfers in 31,294 2,639 38,550 ,
Operating transfers out (55,993) (11,736) (212)
Capital lease financing 5,500
Total Other Financing Sources(Uses) (19,199) (9,097) 38,550 (212)
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under)Expenditures
and Other Financing Uses 27,093 10,409 (1,936) (192)
Fund Balances at Beginning of Year,
as Previously Reported 85,430 113,109 53,606 47,503
Adjustments to beginning fund balances (1,501) (328)
Fund Balances at Beginning of Year,
as Restated 85,430 111,608 53,278 47,503
Residual equity transfers in 199 l
Residual equity transfers out (1) (199)
Fund Balances at End of Year S 112,721 122,018 51,143 47,311
See accompanying notes to general-purpose financial statements.
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■ Primary Component Reporting
Government Unit Entity Totals
■ (Memorandum Contra Costa
Only) Children&Families (Memorandum
. Totals Commission Only)
204,383 8,871 213,254
20,395 20,395
■ 19,000 19,000
37,956 270 38,226
564,289 85 564,374
■ 169,240 169,240
35,020 8,592 43,612
1,050,283 17,818 1,068,101
■
101,772 101,772
307,260 307,260
164,142 164,142
302,690 335 303,025
14,216 14,216
50,508 50,508
■ 619 619
21,347 21,347
■ 39,288 39,288
23,109 23,109
1,024,951 335 1,025,286
■ 25,332 17,483 42,815
72,483 72,483
(67,941) (67,941)
5,500 5,500
10,042 10,042
■
35,374 17,483 52,857
299,648 299,648
(1,829) (1,829)
297,819 297,819
. 200 200
(200) (200)
333,193 17,483 350,676
■
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■
■
i
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 30,2000
(In Thousands) ■
General Fund ■
Variance
Favorable
Budget Actual (Unfavorable) ■
Revenues:
Taxes S 103,432 116,540 13,108
Licenses,pen-nits and franchise fees 7,346 8,623 1,277
Fines,forfeitures and penalties 15,146 15,029 (l l7) .
Use of money and property 12,545 14,858 2,313
Intergovernmental 472,495 465,245 (7,250
Charges for services 155,614 143,566 (12,048)
Other revenue 29,148 27,923 (1,225)
Total Revenues 795,726 791,784 (3,942) .
Expenditures:
Current: ■
General government 144,595 100,734 43,861 ■
Public protection 224,459 215,919 8,540
Health and sanitation 161,438 156,441 4,997
Public assistance 270,748 244,934 25,814 .
Education 160 145 15
Public ways and facilities 23,711 20,140 3,571 .
Recreation and culture
Debt service:
Principal .
Interest 6,002 3,878 2,124
Capital outlay 3,301 3,301 .
Total Expenditures 834,414 745,492 88,922
Excess(Deficiency)of Revenues Over .
(Under)Expenditures (38,688) 46,292 84,980
Other Financing Sources(Uses): r
Operating transfers in 31,294 31,294
Operating transfers out (49,759) (55,993) (6,234)
Capital lease financing 3,301 5,500 2,199
Total Other Financing Sources(Uses) (15,164) (19,199) (4,035) ■
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under)Expenditures
and Other Financing Uses (53,852) 27,093 80,945
Fund Balances at Beginning of Year, .
as Previously Reported 85,430 85,430
Adjustments to beginning fund balances
Fund Balances at Beginning of Year,
as Restated 85,430 85,430
Residual equity transfers in 199 199 ■
Residual equity transfers out (l) (1)
Fund Balances at End of Year S 31,578 112,721 81,143
See accompanying notes to general-purpose financial statements.
■
■
■
g •
Special Revenue Funds Certain Debt Service Funds Certain Capital Projects Funds
Variance Variance Variance
Favorable Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Untavorable) Budget Actual (Untavorable)
75,892 78,347 2,455 3,372 3,368 (4) 2,646 .2,713 67
11,727 11,772 45
3,504 3,971 467
7,321 11,244 3,923 1,063 1,658 595 478 2,096 1,618
96,321 99,030 2,709 9 9 5 5
21,398 24,318 2,920 1,356 1,356
6,587 6,776 189 62 39 (23)
■ 222,750 235,458 12,708 4,435 6,391 1,956 3,186 4,853 1,667
4,410 1,038 3,372
124,634 91,341 33,293
8,777 7,701 1,076
. 68,889 57,756 11,133
15,083 14,071 1,012
52,036 30,368 21,668
2,464 619 1,845
■ 2,139 2,139 11,900 11,885 15 250 250
1,807 1,804 3 23,969 24,145 (176) 30 27 3
4,457 9,115 (4,658) 22 17 5 44,157 4,676 39,481
284,696 215,952 68,744 35,891 36,047 (156) 44,437 4,953 39,484
(61,946) 19,506 81,452 (31,456) (29,656) 1,800 (41,251) (100) 41,151
842 2,639 1,797 29,767 31,117 1,350
(9,711) (11,736) (2,025) (212) (212)
(8,869) (9,097) (228) 29,767 31,117 1,350 (212) (212)
(70,815) 10,409 81,224 (1,689) 1,461 3,150 (41,251) (312) 40,939
113,109 113,109 7,368 7,368 44,032 44,032
(1,501) (1,501) (328) (328)
113,109 111,608 (1,501) 7,368 7,040 (328) 44,032 44,032
1 l
42,294 122,018' 79,724 5,679 8,501 2;822 2,781 .43,720 40,939
9.
COUNTY OF CONI RA COSTA
COMBINED STATEMENT OF REVENUES,EXPENSES AND CHANGES
IN RETAINED EARNINGS(DEFICIT)-ALL PROPRIETARY FUND TYPES
YEAR ENDED JUNE 30,2000 .
(In Thousands)
Proprietary
Fund Types (Memorandum r
Internal Only)
Enterprise Service Totals
Operating Revenues:
Intergovernmental $ 19,597 19,597
Charges for services 269,252 28,296 297,548
Other revenue 1 1
Total Operating Revenues 288,850 28,296 317,146 .
Operating Expenses:
Salaries and employee benefits 127,827 464 128,291 ■
Services and supplies 144,699 9,153 153,852
Other charges 179 179
Benefit and claim expense 21,232 21,232
Depreciation 8,409 8,409 ,
Total Operating Expenses 281,114 30,849 311,963
Operating Income(Loss) 7,736 (2,553) 5,183
Nonoperating Revenues(Expenses) .
Interest income 3,554 3,554
Interest expense (6,725) (6,725)
Loss on disposal of fixed assets "(437) (437)
Gain on forgiveness of debt 69 69 .
Return of capital contribution 500 500
Total Nonoperating Revenues(Expenses) (6,593) 3,554 (3,039)
Income(Loss)Before Operating Transfers 1,143 1,001 2,144'
Operating transfers in 18,431 6,444 24,875
Operating transfers out (29,336) (81) (29,417)
Net Income(Loss) (9,762) 7,364 (2,398)
Add depreciation on contributed capital 1;278 1,278 ,
Increase(Decrease)in Retained Earnings (8,484) 7,364 (1,120)
Retained Earnings at Beginning of Year 34,293 (6,332) 27,961
Residual equity transfers in 139 139 ■
Residual equity transfers out (139) (139)
Retained Earnings at End of Year $ 25,809 11032 26,841 ■
See accompanying notes to general-purpose financial statements.
10
COUNTY OF CONTRA COSTA
i COMBINED STATEMENT OF CHANGES IN NET'ASSETS-
PENSION AND INVESTMENT TRUST FUNDS
YEAR ENDED JUNE 30,2000*
. (In Thousands)
(Memorandum
■ Pension Investment Only)
Trust Fund Trust Fund Totals
■ Additions:
Employer contributions $, 49,254 49,254
Employee contributions 14,461 14,461
Contributions to pooled investments 2,043,500 2,043,500
. Investment.income 402,876 32,855 435,731
Total Additions 466,591 .2,076,355 2,542,946
r Deductions:
Benefits paid 109,145 109,145
Refunds of contributions 857 857
Distribution from pooled investments 2,055,593 2,055,593
■ Adjustments/transfers 199 -199
Administrative and other expenses 3,053 3,053
. Prepayment discount 3,268 3,268
Total Deductions 116,522 2,055,593 2,172,115
Net Increase 350,069 20,762 . 370,831
Net Assets Held In Trust at Beginning of Year 2,637,020 680,673 3,317,693
Net Assets Held In Trust at End of Year $ 2,987,089 701,435 _ 3,688,524 .
. *Pension Trust Fund reported for Year Ended December 31, 1999.
See accompanying notes to general-purpose financial statements.
f
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11
COUNTY OF CONTRA COSTA
COMBINED STATEMENT OF CASH FLOWS-
ALL PROPRIETARY FUND.TYPES
YEAR ENDED JUNE, 30,2000 ■
(In Thousands)
Proprietary Fund Types (Memorandum
Internal Only) .
Enterprise Service Totals
Operating Income(Loss) $ 7,736 (2,553) 5,183 ■
Adjustments to Reconcile Operating Income(Loss)
to Net Cash Provided by(Used for)Operating Activities:
Depreciation 8,409 8,409
Changes in assets and liabilities:
Decrease(increase)in accounts receivable and accrued revenue 17,262 (368) 16,894 ,
Decrease(increase)in inventories (57) (57)
Decrease(increase)in amounts due from other funds (20,032) 169 (19,863)
Decrease(increase)in prepaid items and deposits (936) (936) ■
Increase(decrease)in accounts payable and accrued liabilities 8,322 (3,861) 4,461
Increase(decrease)in employee benefits payable 470 470 ■
Increase(decrease)in amounts due to other funds 9,762 207 9,969
Increase(decrease)in deferred revenue and credits 5,317 5,317 S
Net Cash Provided by(Used for)Operating Activities 36,253 (6,406) 29,847
Cash Flows from Noncapital Financing Activities:
Operating transfers in 18,431 6,444 24,875 r
Operating transfers out2( 9,336) (81) (29,417)
Net Cash Provided by(Used for)Noncapital Financing Activities (10,905) 6,363 .(4,542)
Cash Flows from Capital and Related Financing Activitiels:
Interest paid (6,725) (6,725)
Lease purchase obligation principal payment (351) (351) .
Principal payments on bonds and certificates (2,419) (2,419)
Principal payments on notes (191) (191)
Capital contributions 318 318
Acquisitions of fixed assets (16,884) (16,884)
Payment on other non-current obligations i 1,031 (1,031) ■
Net Cash Used for Capital and Related Financing Activities (27,283) (27,283)
Cash Flows from Investing Activities: '
Interest income 3,554 3,554 ■
Net Cash Provided by Investing Activities 3,554 3,554
Net Increase(Decrease)in Cash and Cash Equivalents (1,935) 3,511 1,576 .
Cash and Cash Equivalents at Beginning of Year 60,238 74,030 134,268 ■
Cash and Cash Equivalents at End of Year $ 58,303 77,541 135,844
See accompanying notes to general-purpose financial statements.
12 •
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL• STATEMENTS
June.30,2000
■
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 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. Component units are legally separate entities that are controlled by the County Board of
■ Supervisors, are in a relationship of financial benefit or burden with the County, or would cause the County's
financial statements to be misleading if the data from the entity was not included. Blended component units are
■ component units whose governing board is substantially the same as the County Board of Supervisors or that
serve the County government exclusively, or almost exclusively. Component units that do not meet this
standard are discretely.presented in a separate column in the combined financial statements.
Blended Component Units
The Housing Authority of the County of Contra Costa (the "Authority") was established to provide housing for
■ the County's,low and moderate income residents. Its board members are the same as the County.Board of
Supervisors. The financial activities of the Authority are reported in the Special Revenue, Debt Service and
■ Agency Funds and the General Fixed Assets and General Long-Term Obligations Account Groups. The fiscal
■ year of the Authority ends on March 31 st and its financial activities are reported as of that date.
■ The Contra Costa County Redevelopment Agency (RDA) was established for the purpose of redeveloping
certain areas of the County designated as project areas. Its board members are the same as the County Board of
■
Supervisors.' The financial activities of the RDA are reported in the Redevelopment Agency Special Revenue,
Debt Service and Capital Projects Funds and the General Long-Term Obligations Account Group.
■
The Contra Costa County Public, Facilities Corporation (PFC) was established to provide financing for the
■ acquisition, construction, improvement and remodeling of public buildings and facilities for the County. The
■ County appoints a voting majority of the governing board and is able to impose its will on the Corporation. The
activities of the Corporation are reported,in a,Debt,Service Fund, the County Hospital Enterprise Fund and the
■ General Long-Term Obligations Account Group.
■
■
■
■
■
■
■ 13
■
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
i
The County of Contra Costa Public Financing Authority (PFA) is a joint powers authority consisting of the
County and the RDA. The PFA was established to provide for the financing of public improvements, '
obligations, working capital and liability or other insurance programs of the County and the Agency. The .
members of the County Board of Supervisors also serve as the Directors of the PFA. The activities of the PFA
are reported in a Debt Service Fund, the County Hospital Enterprise Fund and the General Long-Term ■
Obligations Account Group.
s
The Contra Costa County Employees' Retirement Association(CCCERA)was established to provide retirement
benefits to employees of the County and other member agencies. The CCCERA provides services which almost
exclusively benefit the County and it is reported as, a Pension Trust Fund in the general-purpose financial ■
statements. The fiscal year of the CCCERA ends on December 31 and its financial activities are reported as of
that date.
I
The County has 42 agencies referred to as County Special Districts and Service Areas. Each is established by a
the County for the purpose of providing specific seryIices 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. r
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, Oakley Fire Protection District; Flood Control - Flood Control District, Storm
Drainage District, Storm Drain Maintenance District No. 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, M-16, M-17, M-20, M-23, M-25, M-26, M-27, M-28, M-29, R-4, R-7, R-
8, R-9, R-10 and RD-4; Law Enforcement - Service Areas P-1, P-2, P-5 and P-6; Other Special Revenue -
Contra Costa County Water Agency.
Discretely Presented Component Unit
The Contra Costa Children and Families Commission (the "Commission") was established to implement the
provisions of Proposition 10, adopted by the voters in 1998. Proposition 10 added Division 108 (commencing ■
with Section 130100)to the Health and Safety Code. iIt provides for a State tax on the sale of tobacco products
and also provides that this revenue be spent for early childhood development programs by the Commission. The
County Board of Supervisors appoints all nine membelrs(and nine alternate members)of the Commission and is
able to impose its will on the Commission. Two members of the Board of Supervisors serve on the
Commission. The Commission provides most of its s�rvices directly to the citizens of the County. The financial .
activity of the Commission is reported in separate columns on the Combined Balance Sheet - All Fund Types
and Account Groups and the Combined Statement of Revenues, Expenditures and Changes in Fund Balances -
All Governmental Fund Types.
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14
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
Complete audited financial statements for each of the individual component units are issued separately and may
be obtained at the unit's administrative offices as follows:
Housing Authority of the County of Contra Costa
3133 Estudillo Street,Martinez,CA 94553
Contra Costa County Public Facilities Corporation
1220 Morello Ave., Suite 100,Martinez,CA 94553
S County of Contra Costa Public Financing Authority
651 Pine Street,6th Floor,Martinez,CA 94553
■ Contra Costa County Redevelopment Agency
651 Pine Street,5th Floor North Wing,Martinez,CA 94553
i
County Service Areas, County Auditor-Controller
625 Court Street,Room 103,Martinez,CA 94553
S Contra Costa County Employees' Retirement Association
■ 1355 Willow Way, Suite 221,Concord,CA 94520
■ Contra Costa Children and Families Commission
1340 Arnold Drive, Suite 125,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
r 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.
i
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).
s
15
I
COUNTY OF CONTRA COSTA
NOTES TO;GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
Fiduciary funds are used to account for assets held, by the County in a trustee capacity or as an agent for
individuals, private organizations, other governments, and/or other funds. These include the' Pension and
Investment Trust Funds and agency funds. The Pension and Investment Trust Funds are accounted for in
essentially the same manner as proprietary funds. Agency funds are custodial in nature (assets equal liabilities)
and do not involve measurement of results of operatioI s.
C. Basis of Accounting
The accounting and financial reporting treatment app,lIied 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 expected to
be liquidated with expendable available resources, are considered current liabilities and are recorded in the
governmental fund types; remaining amounts are reported in the General Long-Term Obligations Account i
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. +,
i
All proprietary funds and the Pension and InvestmendTrust Funds are accounted for using the flow of economic a
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 for proprietary funds, or statement of net assets for
Pension and Investment Trust Funds. Fund equity(ie., net total assets) in proprietary funds is segregated into ■
contributed capital and retained earnings components. Proprietary fund type operating statements present
increases(e.g.,revenues)and decreases(e.g.,expenses)in net total assets. a
The modified accrual basis of accounting is used by all governmental fund types, agency funds and the
discretely presented component unit. Under the mod Iified accrual basis of accounting, revenues are recognized
when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the S
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 principal and
interest on long-term obligations, are recorded when the related fund liability is incurred. Principal and-interest ,
on general long-term obligations are recorded as fund liabilities when due or when amounts, have been r
accumulated in the debt service funds for payments to be made early in the following year.
The County considers property taxes administered under the alternate method of distribution,as available (see
Note 3). Unsecured property taxes, not administerel under that method, are considered available if they are .
collected within 60 days after year-end.
Other major revenues susceptible to accrual are tobacco taxes, franchise fees, intergovernmental revenue,
interest revenue and charges for services. Vehicle license fees and sales tax revenue reported to the State on
behalf of the County for the period ending June 30th) are also recognized as revenues. Fines, fees and permits ■
are not susceptible to accrual as they generally are not measurable until received in cash.
The accrual basis of accounting is utilized by proprietary fund types and Pension and Investment Trust Funds. •
Under this method,revenues are recorded when earned and expenses are recorded when liabilities are incurred.
i
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s
161
I
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
• The County reports deferred revenue on its combined balance sheet. Deferred revenue arises when a potential
revenue transaction does not meet the "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 in advance of qualifying expenditures. In subsequent periods, when both revenue
recognition criteria are met, or when the County has a legal claim to the resources, the liability for the deferred
revenue is removed from the combined balance sheet and revenue is recognized.
■ D. Governmental Accounting Standards Board (GASB) Statement No.20
The County has elected under Governmental Accounting Standards Board (GASB) Statement 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(ARB's)of the Committee on
Accounting Procedure issued on or before November 30, 1989, unless those pronouncements conflict with or
contradict GASB pronouncements.
E. Cash and Investments
Investment transactions are recorded on the trade date. Investments in non-participating interest-earning
. investment contracts(certificates of deposit and guaranteed investment contracts)are stated at cost,and all other
investments are stated at fair value. Fair value is defined as the amount that the County could reasonably expect
S to receive for an investment in a current sale between a willing buyer and seller and is generally measured by
quoted market prices.
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 and
■ includes both realized and unrealized gains and losses on investments in its statement of changes in net assets.
The fair values of equity and fixed income securities are derived from quoted market prices. The fair values of
private market investments are estimated from fair values provided by real estate investments funds, generally
using periodic independent appraisals, and alternative investment managers. All investment purchases and sales
are recorded on the trade date.
The public school districts, cemetery districts, pest control districts, recreation and park districts and resource
■ conservation districts within the County are required by legal provisions to maintain their cash and investments
with the County Treasurer. The County Treasurer maintains individually directed investment accounts for these
districts. The cash and investments held for these districts are included in the Investment Trust Fund.
F. Budgets and Budgetary Accounting
In accordance with the provisions of Sections 29000-29144 of the Government Code and other statutory
provisions, commonly known as the County Budget Act, the County prepares and legally adopts a budget each
fiscal year after a series of public hearings. Budgets are adopted for the General, Special Revenue, certain
required Debt Service and Capital Projects Funds on the modified accrual basis.
i
17
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
The results of operations as presented in the budget-to-actual comparison statements are on the generally r
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 r
Excess(Deficiency)of revenues and other
financing sources over expenditures and r
other financing uses(Budgeted Funds) $ 1,461 (312)
r
Adjustment:
Budgets not adopted for the: r
Public Financing Authority (2,200) r
Public Facilities Corporation (1,402)
Assessment Districts 205 120
i
Excess(Deficiency)of revenues and other ,
financing sources over expenditures and .
other financing uses(All Budgeted and
Non-Budgeted Funds) $ (1,936) (192)
■
Expenditures are controlled by management at the object level within departments for all adopted budgets; r
however, the legal level of control is at the department level. 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$91,858,000 in supplemental appropriations were added to the budgets for all governmental fund
types during the fiscal year, of which$75,130,000 was for the General Fund. The Board has delegated authority r
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 laps Ie at year end. r
G. Cash Flows
For the purposes of the statement of cash flows,.the County considers all highly liquid investments with,an initial r
maturity of three months or less to be cash equivalents..
r
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 r
of formal budgetary integration in the General, Special Revenue and Capital Projects Funds. Encumbrances r
outstanding at year end are reported as reservations of fund balances since they do not constitute expenditures or
liabilities. r
I. Inventories
Inventories are valued at cost,which approximates market. Governmental fund inventories are maintained using
the weighted average method. Proprietary fund inventories are maintained using the first-in, first-out method.
The costs of governmental fund inventories and proprietary fund inventories are recorded as
expenditures/expenses at the time individual items are consumed rather than when purchased. r
■
18 ,
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
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, are 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.
■ All proprietary fund and Pension Trust Fund fixed assets are depreciated using the straight-line method over the
following estimated useful lives: buildings, 25-40 years; improvements, 10-20 years; and equipment, 3-20
years. Depreciation recognized on assets acquired or constructed through resources externally restricted for
capital acquisitions is closed to the appropriate contributed capital account and reported on the operating
statement as an adjustment to retained earnings.
The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset
■ lives are not included in the General Fixed Assets Account Group or capitalized in the proprietary funds. The
capitalization threshold for permanent structures is $5,000. The capitalization threshold for equipment is
$3,000,except for County Hospital equipment for which the threshold is$500.
Interest is capitalized on construction in progress in the proprietary funds in accordance with Statement of
. Financial Accounting Standards No. 62, Capitalization of Interest Cost in Situations Involving Certain Tax
Exempt Borrowings and Certain Gifts and Grants. Accordingly, interest capitalized is the total interest cost
. from the date of the borrowing net of any allowable interest carried on temporary investments of the proceeds of
those borrowings until the specified asset is ready for its intended use.
K. Vacation and Sick Leave
■ Under terms of union contracts, County employees are granted vacation and sick leave in varying amounts. In
the event of termination, an employee is reimbursed for accumulated vacation hours. Employees are not
. reimbursed for accumulated 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 70.0 percent 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 50.0 percent of accrued sick leave,however,,the amount
of sick leave payable is de minimis. Accordingly,no accrual for sick leave has been made in the accompanying
financial statements. Accrued vacation at June 30, 2000, is valued at$34,505,000 which includes $28,569,000
attributable to the General and Special Revenue Funds, $5,861,000 recorded in Enterprise Funds and $75,000
recorded in the Pension Trust Fund. Amounts attributable to the General and Special Revenue Funds are
. expected to be claimed in future periods and paid with future resources. Accordingly,this liability is reflected in
the.General Long-Term Obligations Account Group. In proprietary funds, accumulated vacation is recorded as
an 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.
19
COUNTY OF CONTRA COSTA ■
NOTES TO GENERAL=PURPOSE FINANCIAL STATEMENTS
June 30,2000
L. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of .
revenues and expenditures/expenses during the reporting period. Actual results could differ from those
estimates.
M. Bond and Certificate of Participation Discounts and Issuance Costs
In governmental fund types, bond and certificate of participation discounts, issuance costs and losses on
defeasance are recognized in the period incurred. In proprietary fund types, these charges are deferred and .
amortized over the term of the issuance using the straight line method, which approximates the effective interest
method.
N. Total Columns on Combined Statements
Total columns on the accompanying combined statements are captioned "Memorandum Only" to indicate that
they are presented only to facilitate financial analysis. Data in these columns do not present financial position, ■
results of operations, or cash flows in conformity with generally accepted accounting principles. Such data are
not comparable to a consolidation since interfund eliminations have not been made.
O. Effect of New Pronouncements
In December 1998, GASB issued Statement No. 33; "Accounting and Financial Reporting for Nonexchange
Transactions,"effective for periods beginning after June 15,2000. The Statement establishes financial reporting .
standards to guide state and local governments' decisions about when(in which,fiscal year) to report the results
of nonexchange transactions(including taxes on retail sales of goods and services,property taxes, and donations
by nongovernmental entities) - involving cash and, other financial and capital resources. The County is
analyzing its current accounting practices to determine the potential impact on the general-purpose financial
statements.
I
In June 1999, GASB issued Statement No. 34, "Basic;,Financial Statements-and Management's Discussion and ■
Analysis - for State and Local Governments," effective for periods beginning after June 15, 2001. This
Statement establishes new financial reporting requirements for state and local governments throughout the
United States. When implemented, it will create new information and will restructure much of the information ■
that governments have presented in the past. GASB Statement No. 34 represents the most important single
change in the history of accounting and financial reporting for state and local governments. One of the most
significant changes is that all capital assets, including infrastructure, will be reported within the basic financial
statements, along with depreciation expense and accumulated depreciation. Currently, infrastructure related to
governmental funds is not reported in the financial statements. GASB Statement No. 34 provides an alternative ■
to depreciation for infrastructure,termed the"modified approach". The modified approach requires the use of a
qualified asset management system and additional schedules to be reported in another new element of the
financial statements, the "Management's Discussion and Analysis (MD&A)" section. The costs to implement .
GASB Statement No. 34 are unknown at this time.
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20
■
COUNTY OF CONTRA COSTA
NOTESTO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000,
The Office of the County Auditor-Controller has established a committee to help the County prepare for the
implementation of GASB Statement No. 34. The committee includes members from other departments and
plans to conduct training of County staff as appropriate.
2. CASH AND INVESTMENTS
S The cash balances of substantially all funds except the Pension and Investment Trust Funds are.maintained in the
`I County's internal pool and invested by the County Treasurer. Income from pooled investments is allocated to the
funds based on average daily balances. As permitted by the Government Code, legally separate entities that are not
part of this reporting entity also have individual investment accounts in the County Treasury.: These accounts are
separate from the pool and are reported in the Investment Trust Fund. Specific investments are acquired for these
individual entities at their direction and the income from and changes in the value of those investments affect only
the entity for which they were acquired. The Retirement Board directs the investment activity of the Pension Trust
Fund.
Cash and investments at June 30, 2000 (December 31, 1999 for the Pension Trust Fund and March 31, 2000 for the
Housing Authority)are as follows(in thousands): -
County(Including Children&
Investment Pension Trust Families
Trust Fund) Fund Commission, Total
Deposits $ 68,637 9,550 1,630 79,817
Investments 1,325,428 3,004,231 15,929 4,345,588
■ Total $ 1,394,065 3,013,781 17,559 4,425,405
A. Deposits
Deposits include bank deposits at a carrying amount of $78,150,000 and the balance reported by various
financial institutions was $53,273,000. The difference between the bank balance and the carrying amount
■ represents outstanding checks and deposits in transit. Of the bank balance, $659,000 was covered by Federal
depository insurance and $52,614,000 was collateralized by the pledging financial institutions as required by
Section 53652 of the California Government Code.
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 $1,667,000 as deposits. Of the Certificates of Deposit balance,
■ $221,000 was insured and $1,446,000 was collateralized by the pledging financial institutions as required by
Section 53652 of the California Government Code.
■ 21
COUNTY OF CONTRA COSTA ■
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
Under the California Government Code, a financial institution is required to secure deposits in excess of
$100,000 made by state or local governmental units by pledging securities held in the form of an undivided
collateral pool. The market value of the pledged securities in the collateral pool must equal at least 110.0
percent of the total amount deposited by the public agencies. California law also allows financial institutions to
secure public agency deposits by pledging first trust deed mortgage notes having a value of 150.0 percent of the
secured public deposits. The collateral must be held at the pledging bank's trust department or other bank,
acting as the pledging bank's agent, in the public agericy's name.
B. Investments. ■
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, bankers' acceptances, repurchase agreements, reverse repurchase agreements, medium-term
notes, negotiable certificates of deposit, mutual funds and investments in accordance with the statutory
provisions governing the issuance of bonds.
■
Pension Trust Fund investments are authorized by the County Employees' Retirement Law of 1937. Statutes
authorize a"prudent investor" guideline as to the form and types of investments which may be purchased.
The County's investments (including the Investment Trust Fund) and those of the Pension Trust Fund are
categorized separately on the following page to indicate the level of custodial credit risk assumed by each .
investment portfolio for their respective year-ends: Category 1 includes investments that are insured or
registered,or securities held by the County or its agent in the County's name. Category 2 includes uninsured and ■
unregistered investments with the securities held by the counter-party's trust department or agent in the County's
name or in the agent's nominee name with subsidiary records listing the County as the legal owner. Category 3
includes uninsured and unregistered investments, with the securities held by the counter-party or by its trust ■
department or agent but not in the County's name. Investments not evidenced by securities that exist in physical
or book form cannot be categorized. ! ■
I
The Local Investment Advisory Board (Board) hag oversight responsibility for the State Treasurer's Local
Agency Investment Fund (LAIF). The Board consists of five members as designated by State Statute. The
value of the pool shares in LAIF which may be witlidrawn is determined on an amortized cost basis, which is
different from the fair value of the County's position in the pool. ■
1 ■
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■
22 ■
■
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,-2000
Investments at fair.value as of June 30, 2000 (December 31, 1999 for the Pension Trust Fund and March 31,
2000 for the Housing Authority)are shown as follows(in thousands):
Carrying
Category Amount
at Fair
1 2 3 Value
County(Including Investment Trust
Fund)
Negotiable certificates of deposit $ 130,823 5,000 135,823
U.S. Government securities 244,181 14,884 259,065
Commercial paper 144,982 4,000 148,982
Medium-term notes 13,740 22,068 35,808
Local obligation bonds 157 157
Banker's acceptances 3,750 3,750
Repurchase agreements 269,694 269,694
Total $ 533,883 319,396 853,279
State Treasurer's investment pool 298,793
Guaranteed investment contracts 135,897
Mutual funds , 37,459
Total investments $ 1,325,428
Pension Trust Fund
Domestic stocks $ 1,136,287 1,136,287
International stocks 60,227 60,227
Corporate&government bonds 496,310 496,310
International bonds 79,675 79,675
■ Commercial paper 22,000 22,000
Repurchase agreements 1,245 1,245
Total $ 1,794,499 1,245 1,795,744.
Mutual funds 974,906
Real estate 177,203
Alternative Investments 56,378
Total investments $ 3,004,231
Children and Families Commission
U.S. Government securities $ 14,524 14,524
Commercial paper 1,405 1,405
Total investments $ 15,929 15,929
C. Other Financial Instruments
In accordance with California statutes, the County may invest in a wide variety of investment instruments,
including asset-backed securities, such as collateralized mortgage obligations and principal-only strips, forward
contracts and reverse repurchase agreements.
The Treasurer holds principal-only strip instruments for the benefit of some County school districts. Those
■ school districts utilize the services.of an independent financial advisor in determining their investment strategy.
23
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,;2000
The CCCERA has investments with trustees who hold part of their portfolio in Government and corporate
obligations consisting of asset-backed securities, floating rate notes, constant maturity index Adjustable Rate
Mortgages(ARMs), Collateralized Mortgage Obligations and LIBOR indexed ARMs. ,
The County has entered into one forward contract.to obtain a fixed rate of interest on money held for future debt ,
payments. ■
i
As of June 30, 2000 the County's proportionate share of structured notes and asset-backed securities held by
LAIF was$18,609,000 or 6.23 percent of the County';s investment in LAIF.
Information is not available on whether the various mutual funds in which the County and CCCERA have
invested,used,held or wrote derivative financial products during the year.
The investments discussed above, which are included in the accompanying financial statements, represent 10.0
percent of total investments. The Treasurer's investment policy was approved by the Board of Supervisors. In
accordance with Government Code Sections 27130-27137, an investment oversight committee reviews the
quarterly investment reports prepared by the Treasurer.
i
D. Securities Lending by the Employees'Retirement Association(Pension Trust Fund)
I
The CCCERA's investment policy permits the use of a securities lending program with its principal custodian
bank. The CCCERA lends U.S. Government obligations and domestic and international bonds and equities to
various brokers for collateral that will be returned for,the same securities plus a fee in the future. The custodian
bank provides loss indemnification to the CCCERA if the borrower fails to return the securities. The custodian ■
bank manages the securities lending program and receives cash and securities as collateral. The collateral cash
cannot be invested and the collateral securities cannot be pledged or sold by the CCCERA without borrower
default. Securities on loan must be collateralized 'at 102.0 percent and 105.0 percent of the fair value of ■
domestic securities and non-domestic securities respectively. There are no restrictions on the amount of
securities which can be loaned at one time. The term to maturity of the securities loans is generally matched
with the term to maturity of the investment of the securities collateral. Such matching existed at December 31,
1999. There were no losses associated with securities lending transactions during the year. At December 31, ,
1999, CCCERA has no credit risk exposure to borrowers. The fair value of investments on loan at December ■
31, 1999 is$83,588,000,which was collateralized by cash and securities in the amount of$85,969,000.
I
3. PROPERTY TAX
,I
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 January lst, which is also the lien date. State code requires tax rates to be set no later than the first ,
i
workday in September unless the Board of Supervisors elects to extend the deadline to October 3rd. Property taxes
on the secured roll are due in two installments: November 1st and February 1st and become delinquent after
December 10th and April 10th, respectively. Supplemental property taxes are levied based on changes in assessed
values between the date of real property sales or construction completion and the preceding 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 dine on the lien date (January 1), and become delinquent if
unpaid by August 31 st.
241
I
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000-
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 1 st of each year.
■ Under the.alternate apportionment method, specified amounts of penalties and interest collected on delinquent
secured taxes are held in trust in the Tax Losses Reserve Agency Fund. This reserve is used to offset the impact of
accumulated delinquency remaining at year end. Property taxes which have been collected in advance of the levy
. year are reported in unapportioned taxes in the Unapportioned Taxes Agency Fund.
■ 4. NOTES RECEIVABLE
At June 30, 2000,the County had notes receivable balances of$28,912,000. Deferred revenues were recorded as an
offset to these balances because the amounts are not available. The notes receivable balances by fund type were as
follows(in thousands):
Amount
General Fund $ 21,820
Special Revenue Funds:
S Redevelopment Agency 3,533
Housing Authority 2,299
$ 5,832
■ Capital Projects Fund:
Redevelopment Agency $ 1,260
The notes receivable balances in the General Fund and Housing Authority Special Revenue Fund consist of loans
made with funds provided to the County under Federal Department of Housing and Urban Development programs.
The loans are made to carry out activities for affordable housing and economic development. Generally, the loans
are either deferred or collected on a residual receipts basis with all remaining principal and interest due on the earlier
of the due date of the note or sale or transfer of property. Any repayment of principal or interest is treated as
program income,the use of which is restricted by Federal Regulations.
25
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
i
5. FIXED ASSETS.
i
The'following is a summary of changes in general fixed assets for the year ended June 30, 2000 (March 31, 2000 for
the Housing Authority) in thousands):
Balance Balance
July 1, June 30,
1999 Additions! Deletions Transfers 2000
Land $ 36,703 2,429 39,132
Buildings&improvements 350,103 34,205 (3,458) 1,303 382,153
Buildings&improvements- a
lease purchase 132,037 504 (1,303) 131,238
Equipment 85,604 12,670 (9,927) 1,809 90,156
Equipment-lease purchase 8,928 1,1801 (1,809) 8,299
Total $ 613,375 50,988 13,385 650,978
I
Enterprise Fund fixed assets at June 30,2000 were as follows(in thousands): ,
I
Health Total
County Maintenance Enterprise
Airport Hospital Organization Funds ■
Land $ 9,003 426 9,429
I
Buildings&improvements 27,768 { 121,393 73 149,234
Buildings&improvements-
lease purchase 3,316 3,316
Equipment 621 34,660 204 35,485
I
Equipment-lease purchase 47 317 83 447
Construction-in-progress 8,590 8,590
Total 40,755 165,386 360 206,501
Less accumulated depreciation 12,528 37,966 (314) 50,808
i
Net fixed assets $ 28,227 127,420 46 155,693
The Pension Trust Fund had net fixed assets of$176,00 I 0. This consisted of leasehold improvements and office
equipment.
I
I
26!
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
■
6. SHORT-TERM NOTES
■
On June 30,2000,the County had tax and revenue anticipation notes outstanding in the amount of$88,000,000 with
■ interest at 4.0 percent per annum. The notes were issued July 1, 1999, and will be redeemed September 29, 2000.
■ Interest is payable on July 1, 2000 and at maturity. 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 fiscal year 1999-
2000 was$3,510,000.
■
7. LEASE COMMITMENTS
A. Operating Leases
Total rental expense for the year ended June 30, 2000 (March 31, 2000 for the Housing Authority) for all
operating leases and month-to-month lease arrangements amounted to $7,617,000 for the General Fund,
■ $1,085,000 for the Special Revenue Funds and$2,015,000 for the Enterprise Funds.
At June 30, 2000 (March 31, 2000 for the Housing Authority) the future minimum rental payments required
under non-cancelable operating leases for buildings and equipment, other than month-to-month lease
arrangements,are as follows(in thousands):
Special
■ Fiscal Year General Revenue Enterprise
Ending June 30, Fund Funds Funds
■ 2001 $ 3,556 56 187
■ 2002 2,866 58 191
2003 2,142 31 136
■ 2004 1,714, 8 100
2005 1,113 100
Thereafter 4,048 1,200
Total $ 15,439 153 1,914
■
B. Capital Leases
The County has capital lease purchase agreements with the Contra Costa County Public Facilities Corporation,
the County of Contra Costa Public Financing Authority and with other third parties. The assets acquired under
■ these lease agreements are included in the County's General Fixed Assets Account Group and in the Enterprise
Funds. The obligations related to these lease purchase agreements are also included in the County's General
Long-Term Obligations Account Group and in the Enterprise Funds,and are summarized in Note 8.
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27
r
C,OUNTY',OFI:CQNT1 A;C',OST(A_) .
NOTES TOMGENE'RAv P�VRPrOSE;F,INANCIALIS,T,AVITN' 5vli
June„30,!2000;'
I
8. LONG-TERM OBLIGATIONS
r,;Following.is`-;a�surr nary ofechangeslin,long-term obhgat onsrfor;the,.year,ended June�3Q,; 2000 (March�31, 20Q:Ojfor
}�ahe Ilonsmg�Au�horrty)(in�tthousands) �; ,;J ! ;t
51,3 `;{ nth- i� �. '..✓Pp t(>7J � - � G°.Ir ,j�C(�f lull,} i r �_�r t 9 � 11i J (� +Jtl't { � V�lI�1 IbL
Balance Balance
I'Jo i E�1.%✓..i 1.'.J.J'L� :u1},1 ..JdC� =7€
July 1, .,June 30,
1999 Additions Retirements 2000
i
General Long-Term Obligations
Employee benefits payable $ 25,387 3,182
Capital lease obligations 8,333 5,500 (3,906) 9,927
Certificates of participation 66,055 (2,235) 63,82A_
Advances from other funds 10,229 (2,978) 7,251
;Pension-bonds}payalilec}} {?;:,313,1901,_z,i {1:%915); sl:, j,.302;275
Notes�payable ,486_,__.. (480); 6
e .: ..L. J1iIfh � / t C+ t C7 u: ufflvtt ! ?ef ✓ u✓S i�-r;;. J t i'ei �r)C I t; !, J✓.:. � nrf)� 1 �i:
Other bonds payable* 1 14,101 � - >.�; t r<.�(1,057)::,>> ��:,r 3.,0441 .
Lease revenue bonds 90,015 (2,400) 8`7,615
Ta7�allocation bonds 5671.0 (560) 56,150,_ ,
'J Y',',�biL ` '?t�, ,:-.:i `.r•L: 70f a�a ta, ..i,. .,.. 3! .i;;
Special assessment debt 23,443 I 1,791 21;652
rb-:� E�Jiv✓(;.k-;`?i if ,C.iC! 1.,fil4p �rl.I(P �H,1!...l�.z:fJiJ"� 3�L:i r_ ,1iifVf�G ;{}' 1 i
Total $ 597,949 8,6,82
Enterprise Funds
I
Employee benefits>payable? $ x5;39.15-. 5,861 ■
Capital lease obhgatons43,520 4, 1. (351,),,;;, s,3;169
Certificates of participation,net 125,862 (2,419) - 123,443 ,
Notes payable 7 965 (51) 1, 914
Lease revenue bonds 8,090 >,,,ll,y; (140) 7,950
Total $ 143,828 ;A10;” (25961) 141,337
t i (�f ■
* The July 1, 1999_b'alance_has been restated as_discussed in_+Nate 10:A. The effect 1of,;the y
restatement was that the the balance of the General Long-Term Obligations Account
Group was redu'ced_by
,.
I
�_ �Ci�l.�f i k�:?� + ) ti tL P f J 16 t✓ 7( 1}7 it t Y+:, A 17'T"! ✓ 7�1 z✓ a'7d' �} ( F J f:�! t f� J�. '.c
3'is' )Lc...:�_l�l' r J..?3r$I.d{,::L�J.�� ftf
I
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28
p ■
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
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, 2000 (March 31, 2000
for the Housing Authority)(in thousands):
General Long-Term Obligations
Fiscal Year Capital Certificates Pension Other Lease Tax Special
Ending Lease of Bonds Notes Bonds, Revenue Allocation Assessment
June 30, Obligations Participation Payable Payable Payable Bonds Bonds Debt
■ 2001 $ 2,436 5,821 33,527 6 1,248 7,114 3,832 3,264
■ 2002 2,098 6,083 35,410 535 7,164 3,840 3,214
2003 1,718 5,820 37,383 532 7,173 3,909 2,890
2004 943 5,833 39,459 534 7,170 3,912 2,893
2005 696 5,837 41,642' 528 7,172 3,908 2,865
Thereafter 5,954 72,619 253,175 109,959 92,834 17,437
■ Total 13,845 102,013 440,596 6 3,377 145,752 112,235 32,563
■ Less amount
representing
interest 3,918 (38,193) (138,321) 333 (58,137) 56,085 (10,911)
Liability at
6/30/2000 $ 9,927 63,820 302,275 6 3,044 87,615 56,150 21,652
Enterprise Funds
■ Fiscal Year Capital Certificates Lease
Ending Lease of Notes Revenue
■ June 30, Obligations Participation Payable Bonds
2001 $ 676 10,679 107 528
2002 760 10,656 108 527
2003 723 10,667 110 531
2004 819 10,649 111 530
2005 863 10,643 112 528
Thereafter 190,945 727 12,183
Total 3,841 244,239 1,275 14,827
Less:
Amount representing
interest (602) (105,044) (361) (6,877)
Original issue discount
and deferred amount
on refunding (70) (15,752)
Liability at
6/30/2000 $ 3,169 123,443 914 7,950
29
i
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
Individual issues.of bonds,notes and certificates of participation outstanding at June 30,2000 are as follows(in ■
thousands):
i
i ■
i
I
Outstanding ,
Original Annual Final Interest at June 30,
Issue Issue Installments. Payment Rates 2000
General Long-Term Debt I
Pension obligation bonds(5) $ 337,365 $ 4,9 j 20-44,560 2011 5.55-6.80% $ 302,275 ■
Notes payable
Service Area D-2 (4) 36 10 2000 None . 6 ,
I
Certificates of participation(1):
1992 Municipal project 4,750 495-590 2002 4.90-5.50 1,150
1992 Consolidated capital projects 37,300 920-2,220 2019 5.50-9.50 28,895
1997 Capital projects 34,910 400-2,610 2021 3.55-5.10 33,775
63,820 ,
Lease revenue bonds(1):
1998 Lease revenue 24,695 330-1,745 2024 3.80-5.15 24,365 ■
1999 Lease revenue 66,560 2,265-5,463 2028 4.00-5.25 63,250
87,615 ■
Tax allocation bonds(3)
1992 Tax allocation bond 29,315 295-1,740 2023 5.25-7.00 7,725 ■
1995A Tax allocation bond 1,645 !20-115 2025 3.90-7.00 1,555
1995B Tax allocation bond 2,735 40-200 2025 4.25-6.90 2,615 .
1999 Tax allocation bond 44,615 40-200 2028 4.00-5.125 44,255
56,150 ,
(continued)
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30j
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
Outstanding
Original Annual Final Interest at June 30,
Issue Issue Installments Payment Rates 2000
Special assessment debt with
government commitment(6)
East Bates 93-1 $ 2,105 $ 140-230 2006 5.66-6.98% $ 1,345
Hidden Pond Road 93-1 757 35-75 2009 5.88-7.20 560
Kensington 91-1 4,684 150-300 2012 5.25-6.00 2;935
Mrack Road 92-1 2,313 15-45 2013 6.40-7.90 445
■ Pleasant Hill 87-1 8,785 510-770 2004 6.80-7.30 3,355
Pleasant Hill BART 93-5 1,530 45-140 2014 5.44-6.93 1,300
■ Rancho Paraiso 93-4 5,905 225-545 2016 5.83-7.74 4,690
San Ramon Valley 93-3 2,191 265-315 2001 5.93-6.61 620
■ San Ramon 89-1 980 65-90 2004 7.55-7.85 415
Wayside Plaza 91-2 2,010 115-190 2006 7.00-7.20 1,100
. Pleasant Hill BART CFD 92-1 171 15-20 2015 8.00 157
Pleasant Hill BART CFD 98-1 4,785 55-505 2016 4.20-5.10 4,730
21,652
Other bonds payable
. Recreation and park 4,485 3707510 2,004 4.25-5.10 2,335
Storm drainage 200 5 2005 4.25 25
1997 Limited obligation bond(1) 2,523 354-356 2001 5.45 684
3,044
Total General Long-Term Debt $ 534,562
Enterprise Long-Term Debt
r Notes payable(7):
State Dept. of Transportation 558 26-53 2010 6.06 $ 457
State Dept, of Transportation 300 15-27 2015 5.08 276
State Dept.of Transportation 200 20-24 2009 5.48 181
914
Lease revenue bonds(1):
Hospital Enterprise
1999 Lease revenue bonds,Los
i Medanos 8,125 165-530 2027 4.00-5.25 7,950
Certificates of participation,net(1):
1997 Certificates of participation 145,340 3,020-4,548 2022 3.75-6.00 123,443
Total Enterprise Long-Term Debt $ 132,307
(concluded)
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COUNTY OF CONTRA COSTA ,
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
NOTES:
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(1) Debt service payments are made from lease payments by the County General, Special Revenue and
Hospital Enterprise Funds to the Public Facilities Corporation and the Public Financing Authority.
(2) Debt service payments are made from restricted property taxes and other revenues recorded in the ,
General and Debt Service Funds.
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(3) Debt service payments are made from tax increment financing.
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(4) Debt service payments are made from draind'ge fees and sanitation fees.
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(5) Debt service payments are made from retirement contributions.
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(6) Debt service payments are made from special assessments levies on properties in each assessment
district. The County administers the assessment and repayment of these bonds. Since early redemption r
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 r
Official Statement. The County has historically funded this difference, and to that extent may be
obligated in some manner for this debt. i
(7) Debt service payments are made from operating revenues.
There are a number of limitations and restrictions contained in the various bond indentures. County management a
believes that the County is in compliance with all significant limitations and restrictions.
In prior years,the County has defeased certain obligations iby placing a portion of the proceeds of new debt issuances
■
in irrevocable trusts to provide for all future debt service payments on the refunded obligations. Accordingly, the
trust account assets and the liability of the defeased debt are not included on the financial statements of the County.
On June 30,2000, $158,804,012 in outstanding obligations ate considered to be defeased.
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
w 9. INTERFUND BALANCES
Account balances at June 30,2000 are as follows(in thousands):
Due From Due To Advances From Advances To
Other Funds Other Funds Other Funds Other Funds
■ General Fund $ 64,939 21,489 138
Special Revenue Funds:
■ Road 564 1,981
Library 209 508
r Fire Protection 487 404
Health and Sanitation 185 1,573
■ Service Areas 249 597 164
Flood Control 1,348 3,855 6,855
Law Enforcement 1,139 1,409
Courts&Criminal Justice 201 181
Recorder/Clerk Modernization 10 3
Land Development 1,975 1,713
Redevelopment Agency 117 23 3,806
Child Development 183 788
Other Special Revenue 1,002 27 4,677
Debt Service Fund:
Pension Bond 2,728 977
Capital Projects Funds:
Redevelopment Agency 26 322 777
County Facilities 2
Enterprise Funds:
■ Airport 94 80
Employee.Fitness Center. 564 565
■ County Hospital 22,753 17,880
Health Maintenance Organization 13,627 17,238
S Major Risk Medical Insurance 2 2
Internal Service Funds:
Self-Insurance 3,892 1,739
Fiduciary Funds:
Pension Trust 1,813
Investment Trust 49,549 50;148
Agency 8,960 55,172
Long-Term Obligations 7,251
■ Subtotal 176,618 178,674 11,834 11,834
Adjustments:
r Pension Trust reported as of
December 31, 1999 2,056
Total $ 178,674 178,674 11,834 11,834
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
10. FUND EQUITY 1
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A. Prior Period Adjustments
During the fiscal year ended June 30,2000 the Housi Ig Authority elected to remove$1,830,000($1,501,000 for ■
the Housing Authority Special Revenue Funds and $328,000 for the Housing Authority Debt Service Funds) of
account balances associated with bonds payable. These bonds were issued in the name of the Authority,
however, all debt service amounts required for these bonds are the responsibility of the U.S. Department of ■
Housing and Urban Development (HUD). . Accordingly, the General Long-Term Obligations Account Group
was restated and the balance reduced by$1,735,000.
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B. Reserve for Prepaid Items and Deposits j ■
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Reserves are less than total prepaid items and deposits because the General Fund advanced $305,000 to sub- ■
grantees who will use the funds for Federal programs during the first quarter of fiscal year 2000-2001. As funds
are spent,the County is reimbursed by the Federal government. !
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11. RESIDUAL EQUITY TRANSFERS �
A residual equity transfer of$199,000 was made from thl Assessment Districts Debt Service Fund to the General
Fund in preparation for closing the Blackhawk Redemption Fund. !
A residual equity transfer of$1,000 was made from the General Fund to the Service Areas Special Revenue Fund to
clear negative salaries and benefits expenses;
A residual equity transfer of$139,000 was made from the Regency Hills Enterprise Fund to the County Hospital ■
Enterprise Fund to clear the remaining equity balance of Regency Hills and close the.Fund. !
12. DEFICIT RETAINED EARNINGS !
The Airport Enterprise Fund had a retained deficit of$39,9,000 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 gent increases at the Buchanan Airport. The Employee
Fitness Center Enterprise Fund had maintained a retained deficit for several years. The County was obligated to ■
fulfill the lease agreement for the Employee Fitness Center until its expiration this year. The Board of Supervisors
has now closed the Center. The Regency Hills Enterprise Fund had been operating with contributed capital received !
from a special district at the time the Fund was establisheid. The Regency Hills skilled nursing facility was sold in
fiscal year 1997-1998 and the Fund has been closed.
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■ COUNTY OF CONTRA COSTA
NOTES TO.GENERAL-PURPOSE FINANCIAL STATEMENTS
■ June 30,2000
■ Three Internal Service Funds had retained deficits at June 30, 2000. The Medical Liability Insurance Fund had a
deficit of$8,645,000. The County provided $3,000,000 in fiscal year 2000-2001 to reduce the deficit and plans to
further evaluate funding options. The Workers' Compensation Insurance County General Fund had a deficit of
■ $4,036,000. The County's Risk Manager has re-evaluated its incentive method.of establishing amounts charged to
■ departments for funding Workers' Compensation Insurance to ensure adequate funding. The Automotive Liability
Insurance Fund had a deficit of$872,000. It will have sufficient funding from investment earnings and charges to
■ operating funds to cover disbursements as claims are paid.
■ 13. CONTRIBUTED CAPITAL CHANGES
Changes in contributed capital of the Enterprise Funds for the year ended June 30, 2000 are as follows (in
■ thousands):
Health
■ County Maintenance Regency
Airport Hospital Organization Hills Total
Balance as of July 1, 1999 $ 25,800 748 1,000 500 28,048
Federal and State
■ construction grants 318 318
Return of contributed capital (500) (500)
■ Depreciation related to grants 1,251 27 (1,278)
Balance as of June 30,2000 $ 24,867 721 1,000 26,588
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COUNTY OF CONTRA.COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
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14. SEGMENT INFORMATION FOR ENTERPRISE FUNDS ■
Financial data for the Enterprise Funds for the year ended June 30,2000 are as follows(in thousands):
Employee j Health Major Risk ■
Fitness County Maintenance Medical Regency
Airport Center Hospital Organization Insurance Hills Total
Operating revenues $ 2,897 61 197,873 87,702 317 288,850
Operating expenses(other
than depreciation) 1,884 158 179,272 91,079 312 272,705 .
Depreciation 1,620 8 6,758 23 8,409
Operating income(loss) (607) (105) t 1,843 (3,400) 5 7,736 .
Non-operating revenues,
expenses,net (300) (19) (6,843) 569 (6,593) .
Net operating transfers 59 575 (15,058 ) 3,637 (10,905)
Net(loss)income $ 966 451 110,058 237 5 569 (9,762) i
Current capital
contributions $ 318 318
Fixed asset acquisitions 285 16,599 16,884
Working capital 284 32,238 5,269 250 38,041 .
Total assets 28,926 565 221,439 36,230 254 287,414
Capital lease obligations 3,075 75 19 3,169 .
Certificates of
participation,net 123,443 123,443
Other bonds and notes
payable 914 7,950 8,864 ■
Total equity 24,468 22,634 5,045 250 52,397
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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 ■
1998 j $ 13,665
1999 13,765
2000 I 17,856
Subsidies have declined since 1995 as certain health andwelfare realignment revenues, previously recorded in the
General Fund and. transferred via subsidy to the Hospi tal and the Health Maintenance Organization, are now .
recorded directly to those funds as intergovernmental revenue. In fiscal year 1999-2000, these intergovernmental
revenues were$6,578,000 for the Hospital and$13,018,00 0 for the Health Maintenance Organization. ■
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COUNTY OF CONTRA.COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
15. MORTGAGE REVENUE BONDS
Home mortgage revenue bonds have been issued in.the County's name to provide mortgage loans secured by first
trust deeds on newly constructed and existing residences. The program provides low interest rate mortgage loans to
persons who find it difficult to qualify for conventional mortgages at market rates.
The bonds do not constitute an indebtedness of the County. They are payable solely from payments made on and
. secured by a pledge of the acquired mortgage loans and certain 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 30,2000 was$19,440,000.
16. RISK MANAGEMENT
The County self-insures its unemployment, dental and management long-term disability. The County is self-insured
to $750,000 per occurrence for workers' compensation, and maintains $10 million of excess insurance coverage per
■ occurrence with commercial insurance carriers. The County is self-insured to $1 million per occurrence on public
and automobile liability, and maintains $25 million excess insurance coverage with commercial insurance carriers.
■ Liability claims arising from operations at the County's two airports are fully insured to $100 million under a
separate commercial insurance policy. The County is self-insured to $500,000 per occurrence on medical
malpractice and maintains $11 million of excess insurance with commercial insurance carriers. All claims are
. adjusted in-house by the County,except for dental which is adjusted by outside parties.
■ The County maintains up to $550 million "All Risk" insurance coverage subject to a$50,000 deductible to cover its
property, except for loss by earthquake and flood. Loss by flood is subject to a$100,000 deductible. With respect
to loss from the peril of earthquake,up to $350 million of protection is available, subject to a 5.0 percent deductible
at each location.
■ The County maintains a separate insurance policy to cover the Sheriff-Coroner's helicopter for $1.6 million and up
to$50 million for liability arising from the helicopter use.
i During the past three years there have been no instances of the amount of claim settlements exceeding insurance
. coverage.
■ Internal Service Funds are used to account for the County's self-insurance activities. It is the County's policy to
provide in each fiscal year, by charges to affected operating funds, amounts sufficient"to cover the estimated
expenditures for self-insured claims. Charges to operating funds are recorded as expenditures/expenses of such
. funds and revenues of the Internal Service Funds. Accrual and payment of claims are recorded in the Internal
Service Funds.
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COUNTY OF CONTRA COSTA ■
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
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The County has accrued a liability of$80.3 million at June 30,2000 for all self-insured claims in the Internal Service
Funds which includes an amount for incurred but not reported claims. The self-insurance reserve is based on
actuarially determined amounts for workers'compensation,public and automobile liability, and medical liability and
based on management's estimates for all other reserves.i 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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Changes in the Funds'claims liability amount in fiscal years 1999-2000 and 1998-1999 were(in thousands): ■
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Beginning of Current Year-Claims Balance at
Fiscal Year and Changes in Claim Fiscal ■
Liability Estimates Payments Year End
1999-2000 $ 84,198 20,866 (24,727) 80,337 ■
1998-1999 73,353 34,58611 (23,741) 84,198 ■
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The actuarially determined claims liabilities, including incurred but not reported claims are based on the estimated
ultimate cost of settling the claims, using past experience adjusted for current trends, and any other factors that ,
modify past experience. It also includes incremental claim adjustment expenses. In addition, estimated recoveries ■
on settled and unsettled claims were evaluated in terms of their estimated realizable value and deducted from the
liability for unpaid claims.
17. COMMITMENTS AND CONTINGENCIES
A. Grants i
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, ■
2000 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.
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B. Health Insurance
Health care benefits for active and retired employees are jointly financed by the beneficiaries and by the County. ■
Most employees have a choice of participation in five medical plans: Kaiser Permanente, a private health .
maintenance organization (HMO); Foundation Health Systems, a preferred provider plan (PPO); Health Net
(PPO); and the Contra Costa Health Plans (CCHP) A and B, operated by the County Health Services ■
Department. Employees represented by either the Deputy Sheriffs' Association (DSA), District Attorney ■
Investigators' Association (DAIA), or United Professional Fire Fighters' IAFF Local 1230 are eligible to
participate in medical plans administered by the California Public Employees' Retirement System(CalPERS). ■
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,2000
For non-Ca1PERS administered medical plans,the County subvents 80.0 percent of Kaiser, 63.0 percent Health
Net, 80.0 percent of Foundation Health Systems and 98.0 percent of CCHP A and 90.0 percent of CCHP B
■ premiums for plan members. The County subvention for Ca1PERS administered plans is a flat rate depending
on the employees' union representation and the number of dependents covered under the plans. All permanent
■ employees have a choice of three dental plans: a County self-funded plan administered by Delta Dental, and
Safeguard A or B plans. The County's self-funded plan is an indemnity program and the Safeguard plans are
prepaid programs.
The County's contribution to health and dental plans during fiscal year 1999-2000 for active employees was
■ $35,268,000. 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 18, retired employees are allowed to continue
participation in the medical and dental plans described above. As of June 30, 2000, there were 3,786 retired
employees participating in the health plans, and the County contributed $12,250,000 toward payment of the
■ premiums. The cost of retiree health care is recognized when the County makes its contribution on a pay-as-
you-go basis and is accounted for in the General Fund, Special Revenue Library and Fire District Funds,
. Enterprise Funds, or Fiduciary Funds as appropriate. This post-employment benefit was approved by Board of
Supervisors resolution number 264 on August 22, 1961 with an effective date of October 1,.1961. To be
eligible, the retiring employee must have been a member of a participating health plan for at least five
i consecutive years.
D. Special Assessment Debt
■ The County is considered to be"obligated in some manner,"as defined by Governmental Accounting Standards
Board Statement No. 6,Accounting and Financial Reporting for Special Assessments, for its special assessment
debt. The County is obligated to foreclose on properties for which owners have failed to pay assessments
■ installments as they fall due and the County may honor deficiencies to the extent that lien foreclosure proceeds
are insufficient. The County's obligation to advance monies to pay debt service in the event of delinquent
assessment installments is limited to the amount of remaining original bond proceeds and installments received.
Special assessment debt is included in the County's General Long-Term Obligations Account Group and special
assessment transactions are included in the Assessment Districts Debt Service Fund. Debt service payments are
■ made from special assessments of the related special assessment district.
■ E. Construction Commitments
■ The County Hospital had entered into contracts for the construction of certain projects. At June 30, 2000, there
were outstanding commitments of $3,341,000 for improvements to the Los Medanos Health Center and
$4,748,000 for the Clinical and Public Health Laboratory.
The County had entered a contract for the construction of the State Route 4 Bypass Project. At June 30, 2000,
there was an outstanding corrimitment of$2,468,000 for this project.
39
COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
June 30,X2000
F. Pending Legal Matters
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Numerous lawsuits are pending or threatened against the County. The County has recorded actuarially
determined reserves in the Internal Service Funds to adequately cover estimated potential material adverse
losses at June 30,2000.
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18. PENSION PLAN .
A. Plan Description
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The Contra Costa County Employees' Retirement Association (CCCERA) is a cost-sharing multiple-employer ■
defined benefit pension plan(the plan)governed by the County Employees' Retirement Law of 1937 (the"1937
Act"). The plan covers substantially all of the employees of the County, its special districts, the Housing
Authority and thirteen other member agencies. The plan issues a stand-alone financial statement which can be .
directly obtained from its office,as indicated in note 1A.
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The plan provides for retirement, disability, death and survivor benefits, in accordance with the 1937 Act.
Annual cost-of-living adjustments to retirement bene lits can be granted by the Retirement Board as provided by
State statutes.
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The plan is divided into four separate benefit sections of the 1937 Act. These sections are known as: General -
Tier I, General - Tier 11, General- Tier III and Safety. Tier I includes members not mandated to be in Tier 11 a
and reciprocal members that elect Tier I membership. Tier II includes members hired on or after August 1, ,
1980, by the three employers adopting this benefit provision and their members who elected to transfer from
Tier I at that date. Tier III was approved by the Board of Supervisors in January 1998 and implementation
began in October 1998. Safety includes members in active law enforcement, active fire suppression work or .
certain other"Safety"classifications as designated byjthe Retirement Board.
Service retirement benefits are based on age, length of service and final average salary. For the Tiers I, III and ■
Safety sections, the retirement benefit is based on an average of the 12 highest pay months, in accordance with
Government Code Section 31462. For Tier Il,the benefit is based on a 36 month average salary.
As of June 30, 2000, 3,286 Tier II employees with fie years service were eligible to irrevocably elect Tier III.
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Members eligible for Tier III are required to elect or;decline enrollment. As of June 30, 2000, 2,608 employees
elected Tier III. Subsequent enrollments will occur as more employees from Tier II acquire five years of ■
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service.
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 contriliution rates, based on the actuarial study as of January 1,
1999,became effective July 1, 1999. The contribution requirements are determined as a percentage of payroll. .
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COUNTY OF CONTRA COSTA
NOTES TO GENERAL-PURPOSE FINANCIAL STATEMENTS
■ June 30,2000
■ The employer rates were calculated on the alternate funding method permitted by Section 31453.5 of the
Government 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 20
■ years from the January 1, 1999 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 1999-2000 (based on covered payroll as of January 1, 1999) ranged from 2.1
■ percent to 10.4 percent of the employees' annual covered salary.
The County employer rates of contribution, calculated as a percentage of the County's covered payroll of
$328,581,000 as of January 1, 1999,for fiscal year 1999-2000 were:
■
■ General Members,Tier I 14.84%
■ General Members,Tier II 8.29
■ General Members,Tier III 10.08
■ Safety Members 16.72
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The following table shows the County's required contributions and the percentage contributed, for the 1999
calendar year and each of the two preceding years:
r Annual
County
■ Required Percentage
r Calendar Contribution Contributed
Year (ARC) by County
■ 1997 $ 28,690,877 100
1998 30,022,276 100
r 1999 32,565,990 100
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COUNTY OF CONTRA COSTA S
SE
NOTES TO GENERAL-PURPOFINANCIAL STATEMENTS
June 30,2000
19. MEDICARE AND MEDI-CAL PROGRAMS •
The County Hospital provides services to eligible patients under Medi-Cal and Medicare programs. For the fiscal r
year ended June 30, 2000, the Medi-Cal program represented 45.0 percent and the Medicare program represented ■
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approximately 19.0 percent of the Hospital's gross patient service revenues. Medi-Cal inpatient services are
reimbursed on a per diem basis, outpatient services under a cost-reimbursement methodology. Medicare inpatient
services are reimbursed based upon pre-established rate's for diagnostic-related groups. Outpatient services and .
defined capital and medical education costs related to Medicare beneficiaries are paid based on a cost-reimbursement
methodology. Final reimbursement is determined as a result of audits by the intermediary of annual cost reports ,
submitted by the Hospital. Reports on the results of such audits have been received through June 30, 1997 and 1998
for Medicare and Medi-Cal respectively. Adjustments as a result of such audits are recorded in the year the amount
can be determined. The Hospital Enterprise Fund accounts receivable of$28,767,000 is reported net of contractual
and other allowances of$39,199,000.
20. EXPENDITURE IN EXCESS OF BUDGET
The Redevelopment Agency(RDA)Debt Service Funds Had a negative expenditure variance for interest expense of
$176,000. This was due to the RDA calculating the budget amount on a cash basis while the actual amount was
calculated on an accrual basis. .
21. SUBSEQUENT EVENTS ,
2000-2001 Tax and Revenue Anticipation Notes
On July 1,2000,the County issued$55,000,000 of short-term tax and revenue anticipation notes. The notes bear ■
interest at 5.25 percent and mature on October 1,2001.
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■ GENERAL FUND
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■ 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 30,2000
(With Comparative Totals for June 30, 1999)
(In Thousands)
■
2000 1999 ■
Assets: ■
Cash and investments $ 122,214 107,971
Accounts receivable and accrued revenue 107,969 91,331
Inventories 1,776 1,755
Due from other funds 64,939 98,251 .
Advances to other funds 138 138
Notes receivable 21,820 17,000
Prepaid items and deposits 2,872 3,225
Total Assets $ 321,728 319,671
Liabilities and Fund Equity:
Liabilities:
Short term notes $ 88,000 107,315
Accounts payable and accrued liabilities 41,440 56,271 ■
Due to other funds 21,489 24,238
Welfare program advances 22,350 16,503 ■
Deferred revenue and credits 35,728 29,914
Total Liabilities 209,007 234,241
Fund Equity:
Fund balance:
Reserved
Encumbrances 32,439 24,143
Inventories 1,776 1,755
Advances to other funds 138 138 ■
Prepaid items and deposits 2,567 2,942
Total fund balance-Reserved 36,920 28,978 ■
Unreserved
Designated for future projects 3,152
Designated for equipment replacement 8,717 7,429
Undesignated 67,084 45,871
Total fund balance-Unreserved 75,801 56,452 ■
Total Fund Equity 112,721 85,430
Total Liabilities and Fund Equity $ i 321,728 319,671 ■
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COUNTY OF CONTRA COSTA
■ GENERAL FUND.
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
■ YEAR ENDED JUNE 30,2000
(With Comparative Totals for the Year Ended June 30, 1999)
(In Thousands)
■
1999-2000
■ Variance
Favorable 1998- 1999
■ Budget Actual (Unfavorable) Actual
Revenues:
■ Taxes $ 103,432 116,540 13,108 110,242
Licenses,permits and franchise fees 7,346 8,623 1,277 6,597
Fines,forfeitures and penalties 15,146 15,029 (117) 13,514
Use of money and property 12,545 14,858 2,313 1-4,937
Intergovernmental 472,495 465,245 (7,250) 411,112
Charges for services 155,614 143,566 (12,048) 123,203
Otherrevenue 29,148 27,923 (1,225) 17,750
Total Revenues 795,726 791,784 (3,942) 697,355
Expenditures:
■ Current:
General Government:
Administrator 3,617 3,560 57 3,151
Assessor 11,424 10,832 592 10,517
Auditor-Controller 5,315 4,949 366 4,564
Board of Supervisors 2,157 1,854 303 2,034
Building Maintenance 8,161 8,125 36 6,775
Building Occupancy Cost 13,360 12,741 619 15,013
Central Service/Microfilm 520 432 88 485
Clerk of the Board 420 346 74 309
County Counsel 2,921 2,707 214 2,517
Crockett-Rodeo Revenues 585 40 545 155
Economic Development 225 224 1 173
Elections 4,437 3,888 549 3,359
Employee Benefits 13,095 12,052 1,043 10,130
Fleet Services 4,497 1,858 2,639 686
General Services Administration 2 2 3
Human Resources 5,868 5,844 24 5,095
Information Technology 2,330 1,905 425 2;352
Insurance 5,436 4,938 498 7,982
Management Information Systems 899 304 595 346
Personnel Merit Board 63 54 9 67
Plant Acquisition 54,679 20,558 34,121 27,692
Purchasing 640 545 95 478
Revenue Collections 1,751 1,559 192 1,524
Telephone Exchange 2,262 1,745 517 1,034
Treasurer-Tax Collector 3,218 2,959 259 2,675
■ UAAL Pension Bond Debt Service Transfers 3,287 (3,287) (3,149)
Total General Government 144,595 100,734 43,861 105,967
■ (continued)
45
COUNTY OF CONTRA COSTA
GENERAL.FUND ■
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000 .
(With Comparative Totals for the Year Ended June 30, 1999)
(In Thousands)
1999-2000
Variance ■
Favorable 1999-1999
Budget Actual (Unfavorable) Actual ■
Public Protection:
Agriculture 2,616 2,563 53 2,145
Animal Services 4,638 4,424 214 3,961
Community Development 1,792 1,625 167 1,994
Conflict Defense Services 1,268 1,032 236 1,067 .
Coroner 1,977 1,975 2 1,363
Criminal Grand Jury 77 56 21 41 .
District Attorney 16,120 15,523 597 14,074
District Attorney Family Support 17,322 14,950 2,372 14,198 ■
Emergency Services 1,975 1,974 1 1,792
Flood Control 827 629 198 392 ■
Grand Jury 77 76 1 79
Jail 42,358 41,539 819 36,543
Jail-Health Services 7,284 7,275 9 6,564
Justice System Programs 4,612 2,241 2,371 2,980
Law and Justice Systems 410 217 193 233
Local Agency Formation 256 226 30 272
Probation 37,142 36,956 186 31,779
Public Administrator 1 159 153 6 133
Public Defender 12,871 12,776 95 12,349
Recorder 2,464 2,142 322 1,839
Sheriff 56,798 56,155 643 50,251
Trial Court Programs 22,086 22,082 4 24,090
UAAL Pension Bond Debt Service Transfers (1,0,670) (10,670) (9,303) .
Total Public Protection 224,459 215,919 8,540 198,836
Health and Sanitation:
Children's Services 5,280 5,273 7 5,103 ■
Conservator/Guardianship 1,121 1,107 14 1,038
Environmental Health 8,761 8,189 572 8,418 ■
General Sewer Planning 23 12 11 14
Health Services Homeless Program 2,008 2,008 1,523 ■
Medical Disproportionate Share 30,874 30,874 29,382
Mental Health 66,586 64,332 2,254 57,842 ■
Public Health 34,675 33,687 988 32,892
Solid Waste Management j 683 643 40 500 ■
Substance Abuse 14,417 13,306 1,1.11 12,948
UAAL Pension Bond Debt Service Transfers (2,990) (2,990) (2,733)
Total Health and Sanitation 161,438 156,441 4,997 146,927
(continued)
46
COUNTY OF CONTRA COSTA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
. YEAR ENDED JUNE 30,2000
(With Comparative Totals for the Year Ended June 30, 1999)
(In Thousands)
■
1999-2000
Variance
Favorable 1998- 1999
Budget Actual (Unfavorable) Actual
Public Assistance:
Community Development 5,699 5,664 35 9,830
Community Services 13,210 12,547 663 11,395
Housing Rehabilitation 245 235 10 237
Employment and Human Services 255,641 230,836 24,805 215,725
Service Integration 563 346 217
Veterans Services 465 381 84 346
UAAL Pension Bond Debt Service Transfers 5,075) 5,075 (4,316)
Total Public Assistance 270,748 244,934 25,814 233,217
Education:
Cooperative Extension Services 166 151 15 151
UAAL Pension Bond Debt Service Transfers (6) (6) (7)
Total Education 160 145 15 144
■ Public Ways and Facilities:
Public Works 7,614 7,614 5,034
■ Road Construction 17,139 13,568 3,571 7,035
UAAL Pension Bond Debt Service Transfers (1,042) (1,042) (973)
Total Public Ways and Facilities 23,711 20,140 3,571 11,096
■ Debt Service:
Interest 6,002 3,878 2,124 5,296
Capital Outlay 3,301 3,301 3,173
■ Total Expenditures 834,414 745;492 88,922 704,656
Excess of Revenues Over(Under)Expenditures (38,688) 46,292 84,980 (7,301)
Other Financing Sources(Uses):
■ Operating transfers in 31,294 31,294 49,025
Operating transfers out (49,759) (55,993) (6,234) (34,834)
. Capital lease financing 3,301 5,500 2,199 3,173
Total Other Financing Sources(Uses) (15,164) (19,199) (4,035) 17,364
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under)
■ Expenditures and Other Financing Uses (53,852) 27,093 80,945 10,063
Fund Balance at Beginning of Year 85,430 85,430 76,960
Residual equity transfers in 199 199
Residual equity transfers out (1) (1) (1,593)
Fund Balance at End of Year $ 31,578 112,721 81,143 85,430
(concluded)
47 .
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■ SPECIAL REVENUE FUNDS
ROAD FUNDS
■ These Funds were established to provide for maintenance and construction of roadways. Revenues consist primarily of
the County's share of State highway user taxes and are supplemented by Federal 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
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.
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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. .
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.
OTHER SPECIAL REVENUE FUNDS
These Funds account for the activities of several non-grant Special Revenue Funds. They include Fish and Game, Survey
Monuments,Victim Assistance, Sans Crainte Drainage and County Water Districts.
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1 - _'--- :..,���,,.'"-�'s'•i .,�4'�hal
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■ °SQA'cc►��"�`
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II ■
COUNTY OF CONTRA COSTA
SPECIAL REVENUE FUNDS ■
COMBINING BALANCE SHEET
JUNE30,2000
(With Comparative Totals for June 30,1999) ■
(In Thousands)
Fire Health& Service Flood Law ■
Road Library Protection Sanitation Areas Control Enforcement
Assets: ■
Cash and investments S 26,370 5,1929 23,413 2,613 11,346 8,822 12,059
Accounts receivable and accrued revenue 2,316 664 795 630 137 1,479 26
Due from other fiords 564 '209 487 185 249 1,348 1,139
Advances to other funds 164 6,855 ,
Notes receivable
Prepaid items and deposits 68 260 ■
Land held for resale
Total Assets $ 29,318 61$02 24,955 3,428 11,896 18,504 13,224 ■
Liabilities and Fund Equity: ■
Liabilities:
Accounts payable and accrued liabilities $ 533 1;015 4,013 631 589 148 131 ■
Due to other funds 1,981 508 404 1,573 597 3,855 1,409
Advances from other funds
Deferred revenue and credits 8 20
Total Liabilities 2,514 1;531 4,437 2,204 1,186 4,003 1,540 ■
Fund Equity: ■
Fund balance:
Reserved ■
Encumbrances 898 233 1,408 18 194 516 92
Advances to other funds 164 7,455
Prepaid items and deposits 68 260
Land held for resale ■
Total ftmd balance-Reserved 966 '233 1,668 18 358 7,971 92
Unreserved ■
Designated for future projects 3,534 68 261
Undesignated 22,304 4,970 18,850 1,206 10,352 6,269 11.592
Total frtnd balance -Unreserved 25,838 5,1038 18,850 1,206 10,352 6,530 11,592
Total Fund Equity 26,804 5,271 20,518 1,224 10,710 14,501 11,684 ■
Total Liabilities and Fund Equity $ 29,318 61 i 802 24,955 3,428 11,896 18,504 13,224 ■
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Courts& Recorder/ Other
. Criminal Clerk Land Housing Child Special Totals
Justice Modernization Development RDA Authority Development Revenue 2000 1999
■
136 4,540 15,732 5,397 10,573 566 7,863 135,359 109,502
■ 14 520 1,630 535 230 8,976 12,466 .
201 10 1,975 117 183 1,002 7,669 13,477
■ 4,677 11,696 14,249
3,533 2,299 5,832 5,757
■ 7 173 8 516 530
189 189 789
337 4,564 18,227 9,243 14,675 1,292 13,772 170,237 156,770
38 972 39 5,363 276 5 13,753 11,292
181 3 1,713 23 788 27 13,062 .15,196
3,806 3,806 3,478
11,005 3,533 2,410 13 609 17,598 13,695
181 41 13,690 7,401 7,773 1,077 641 48,219 43,661
153 637 52 64 4,265 5,797
4,679 12,298 13,737
7 173 8 516 530
189 189 789
153 637 196 173 60 4,743 17,268 20,853
339 4,039 8,241 8,141
156 4,370 3,561 (2,393) 6,729 155 8,388 96,509 84,115
156 4,370 3,900 1,646 6,729 155 8,388 104,750 92,256
156 4,523 4,537 1,842 6,902 215 13,131 122,018 113,109
337 4,564 18,227 9,243 14,675 1,292 13,772 170,237 156,770
■ 53
r
COUNTY OF CONTRA COSTA
SPECIAL REVENUE FUNDS .
COMBINING STATEMENT OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCES .
YEAR ENDED JUNE 30,2000-
(With
0,2000*(With Comparative totals for the Year Ended June 30, 1999) .
(In Thousands)
■
Fire Health& Service Flood Law
Road Library Protection Sanitation Areas Control Enforcement
Revenues: r
Taxes $ 10473 50,522 4,359 2,643 4,226 4,477
Licenses,permits and franchise fees 214 10 3,345
Fines,forfeitures and penalties 951 468
Use of money and property 1,318 7 501 10 527 906 605 ■
Intergovernmental 22,650 3;450 2,165 2,690 1,368 141 3,345
Charges for services 2,933 :488 2,010 90 2,115 9,194 234
Other revenue 585 720 2,604 6 75 417 531
Total Revenues 27,486 15,138 58,016 8,106 6,738 18,229 9,660
Expenditures: r
Current:
General government 138 114
Public protection 52,530 3,968 17,575 4,939
Health and sanitation 7,701
Public assistance
Education 14',033 38
Public ways and facilities 25,213 1,813
Recreation and culture 619
Debt service: .
Principal 432 72 II 1,624
Interest 14
Capital outlay ■
Total Expenditures 25,213 14,,171 52,962 7,787 6,449 19,199 5,053
Excess(Deficiency)of Revenues Over •
(Under)Expenditures 2,273 1967 5,054 319 289 (970) 4,607
Other Financing Sources(Uses): r
Operating transfers in 44 :668 36 43 186 1,386
Operating transfers out (466) (5) (805) (7,916)
Advances from other funds
Proceeds from refunding bonds ■
Total Other Financing Sources(Uses) 44 i202 36 (5) 43 (61.9) (6,530)
Excess(Deficiency)of Revenues and Other ,
Financing Sources Over(Under)Expenditures
Expenditures and Other Financing Uses 2,317 1,169 5,090 314 332 (1,589) (1,923)
Fund Balances at Beginning of Year,
r
as Previously Reported 24,487 4,102 15,428 910 10,377 16,090 13,607
Adjustments to beginning fund balances .
Fund Balances at Beginning of Year,
as Restated 24,487 4,102 15,428 910 10,377 16,090 13,607
I
Residual equity transfers in I
Fund Balances at End of Year $ 26,804 5,271 20,518 1,224 10,710 14,501 11,684 r
*Housing Authority Funds reported as of March 31,2000 r
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Courts& Recorder/ Other
Criminal Clerk Land Housing Child Special Totals
Justice Modernization Development RDA Authority Development Revenue 2000 1999
■
1,388 259 78,347 73,418
■ 8,099 104 11,772 9,624
2,513 39 3,971 3,574
■ 9 770 211 3,457 64 2,859 11,244 9,320
44 164 57,112 5,895 6 99,030 91,415
1,523 5,222 509 24,318 20,782
■ 470 670 l 697 6,776 9,230
2,522 1,523 14,605 1,763 61,239 5,960 4,473 235,458 217,363
. 765 21 1,038 2,996
897 10,884 548 91,341 88,702
7,701 10,114
1,346 49,288 6,110 1,012 57,756 56,353
■ 14,071 12,684
3,342 30,368 34,759
619 269
2,139 2,742
77 1,713 1,804 1,961
9,115 9,115 2,697
765 897 14,226 1,423 58,403 6,110 3,294 215,952 213,277
1,757 626 379 340 2,836 (150) 1,179 19,506 4,086
215 61 2,639 1,702
(1,674) (24) (453) (177) (131) (85) (11,736) (3,929)
768
■ 2,950
(1,674) (24) (238) (116) (131) (85) (9,097) 1,491
83 602 141 224 2,836 (281) 1,094 10,409 5,577
73 3,921 4,396 1,618 5,567 496 12,037 113,109 105,939
(1,501) (1,501)
■ 73 3,921 4,396 1,618 4,066 496 12,037 111,608 105,939
1 1,593
156 4,523 4,537 1,842 6,902 215 13,131 122,018 113,109
55
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COUNTY OF CONTRA COSTA
ROAD SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
(With Comparative totals for theNear Ended June 30, 1999)
(In Thousands)
1999-2000 ■
Variance-
Favorable 1998-99 ■
Budget Actual (Unfavorable) Actual
Revenues: ■
Use of money and property $ 781 1,318 537 950
Intergovernmental 25;610 22,650 (2,960) 23,875
Charges for services 879 2,933 2,054 952
Other revenue 849 585 (264) 518 ■
Total Revenues 28;119 27,486 (633) 26,295
Expenditures:
Public Ways and Facilities S
Services and supplies 43;865 24,514 19,351 30,009
Other charges 418 280 138 82 .
Fixed assets 1;160 419 741 405
Reserves 227 227
Total Expenditures 45;670 25,213 20,457 30,496
Excess(Deficiency)of Revenues Over
(Under)Expenditures (17,551) 2,273 19,824 (4,201)
Other Financing Sources(Uses):
Operating transfers in 44 44 102
Operating transfers out (195) ■
Total Other Financing Sources(Uses) 44 44 (93)
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under)
Expenditures and Other Financing Uses (17,507) 2,317 19,824 (4,294)
Fund Balance at Beginning of Year 24,487 24,487 28,781 .
Fund Balance at End of Year $ 680 26,804 19,824 24,487
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COUNTY OF CONTRA COSTA
LIBRARY SPECIAL REVENUE FUND
STATEMENT OF REVENUES,EXPENDITURES'AND.CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
(With Comparative totals for the Year Ended June 30, 1999)
(In Thousands)
.
1999-2000
Variance-
Favorable
ariance-Favorable 1998-99
Budget Actual (Unfavorable) Actual
■ Revenues:
Taxes $ 9,887 10,473 586 9,817
Use of money and property 5 7 2' 19
Intergovernmental 2,771 3,450 679 2,592
r Charges for services 535 488 (47) 583
Other revenue 1,374 720 (654) 759
r Total Revenues 14,572 15,138 566 13,770
Expenditures:
General Government
Fixed assets 793 138 655 94
Total General Government 793 138 655 94
. Education
Salaries and benefits 8,667 8,473 194 7,675
Services and supplies 6,051 5,456 595 4,825
Other charges 16
Fixed assets 273 104 169 47
■ Total Education 14,991 14,033 958• 12,563
Total Expenditures 15,784 14,171 1,613 12,657
Excess(Deficiency)of Revenues Over
(Under)Expenditures (1,212) 967 2,179 1,113
Other Financing Sources(Uses):
Operating transfers in 668 668 20
■ Operating transfers out (466) (466) (402)
Total Other Financing Sources(Uses) (466) 202 668 (382)
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under)
Expenditures and Other Financing Uses (1,678) 1,169 2,847 731
■ Fund Balance at Beginning of Year 4,102 4,102 3,371.
. Fund Balance at End of Year $ 2,424 5,271 2,847 4,102
57
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COUNTY OF CONTRA COSTA
FIRE PROTECTION SPECIAL REVENUE FUNDS ,
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
(With Comparative totals for the Year Ended June 30, 1999) .
(in Thousands)
■
1999-2000
Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
Revenues: ,
Taxes $ 48,509 50,522 2,013 46,661
Licenses,permits and franchise fees 350 214 (136) 363
Use of money and property 150 501 351 .141
Intergovernmental 921 2,165 1,244 2;425
Charges for services 1,425 2,010 585 1,605
Other revenue 1,663 2,604 941 3,367
Total Revenues 53,018 58,016 4,998 54,562
Expenditures:
Current:
Public Protection
Salaries and benefits 43,259 40,724 2,535 41,560 .
Services and supplies 10,399 6,348 4,051 5,911
Other charges 1,335 1,017 318 705
Fixed assets 5,584 4,441 1,143 2,629
Total Public Protection 60577 52,530 8,047 50,805 ■
Debt service:
Principal 432 432 ■
Total Expenditures 61,609 52,962 8,047 . 50,805 ■
Excess(Deficiency)of Revenues Over
(Under)Expenditures (7;991) 5,054 13,045 3,757 ■
Other Financing Sources
Operating transfers in_ 36 36 77
Total Other Financing Sources . 36 36 77
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under) ■
Expenditures (7,955) 5,090 13,045 3,834
Fund Balance at Beginning of Year 15;428 15,428 11,594 .
Fund Balance at End of Year $ 7;473 20,518 13,045 15,428 ■
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COUNTY OF CONTRA COSTA
■ HEALTH AND SANITATION SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
■ FUND BALANCE BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
■ (With Comparative totals for the Year Ended June 30, 1999)
(In'Thousands)
■
■
1999-2000
Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
■ Revenues:
Taxes $ 4,356 4,359 3 4,350
■ Fines,forfeitures and penalties 776 951 175 852
Use of money and property 1 10 9 7
r Intergovernmental 2,874 2,690 (184) 2,732
Charges for services 90 90 90
■ Otherrevenue 6 6 1
Total Revenues 8,103 8,106 3 8,032
■ Expenditures:
■ Current:
Health and Sanitation
■ Salaries and benefits 289 226 63 171
Services and supplies 8,117 7,250 867 7,635
■ Other charges 346 209 137 2,308
Fixed assets 25 16 9
■ Total Health and Sanitation 8,777 7,701 1,076 10,114
■ Debt service:
Principal 72 72 68
■ Interest 14 14 17
Total Expenditures 8,863 71787 1,076 10,199
■ Excess(Deficiency)of Revenues Over
(Under)Expenditures (760) 319 1,079 (2,167)
■ Other Financing Uses:
■ Operating transfers out (5) (5) (10)
Total Other Financing Uses (5) (5) (10)
■ Excess(Deficiency)of Revenues Over
(Under)Expenditures and Other
. Financing Uses (765) 314 1,079 (2,177)
Fund Balance at Beginning of Year 910 910 3,087
■ Fund Balance at End of Year $ 145 1,224 1,079 910
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COUNTY OF CONTRA COSTA
SERVICE AREAS SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
(With Comparative totals for the Year Ended June 30,1999)
(In Thousands)
a
1999-2000
Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual a
Revenues: ■
Taxes $ 2;576 2,643 67 2,431
Licenses,permits and franchise fees 7 10 3 19 ■
Use of money and property 540 527 (13) 379
Intergovernmental 1,159 1,368 209 1,859
Charges for services 1,366 2,115 749 2,575
Other revenue 26 75 49 292
Total Revenues 5,674 6,738 1,064 7,555
Expenditures: ■
Current:
Public Protection
Services and supplies 7,297 3,308 3,989 4,039
Other charges 35 653 (618) 68
Fixed assets 1,037 7 1,030 23
Total Public Protection 8;369 3,968 4,401 4,130
Education ■
Services and supplies 8 2 6 90
Other charges 84 36 48 31 . ■
Total Education 92 38 54 121
Public Ways and Facilities
Salaries and benefits 1 1 1
Services and supplies 1,420 593 827 845
Other charges 1,140 1,124 16 1,570
Fixed assets 463 95 368 I
Total Public Ways and Facilities 3,024 1,813 1,211 2,417
(continued) , ■
60
■
COUNTY OF CONTRA COSTA
■ SERVICE AREAS SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
■ FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
■ (With Comparative totals for the Year Ended June 30, 1999)
(In Thousands)
1999-2000
■ Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
Recreation and Culture
Salaries and benefits 1 (1)
■ Services and supplies 290 243 47 257
Other charges 14 14 12
■ Fixed assets 2,160 361 1,799
Total Recreation and Culture 2,464 619 1,845 269
■ Debt service:
. Principal I 1 11 9
Total Expenditures 13,960 6,449 7,511 6,946
Excess(Deficiency)of Revenues Over
(Under)Expenditures (8,286) 289 8,575 609
■ Other Financing Sources
Operating transfers in 27 43 16
■ Total Other Financing Sources 27 43 16
. Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under)
Expenditures (8,259) 332 8,591 609
Fund Balance at Beginning of Year 10,377 10,377 9,768
■ Residual equity transfers in 1 1
Fund Balance at End of Year $ 2,118 10,710 8,592 10,377
■ (concluded)
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COUNTY OF CONTRA COSTA
FLOOD CONTROL SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000i
(With Comparative totals for the Year Ended June 30,1999) ■
(In Thousands).
r
1999-2000
r
Variance-
Favorable 1998-99 ■
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 4,094 4,226 132 3,909
Licenses,permits and franchise fees 3,171 3,345 174 2,563
Use of money and property 313 906 593 1,234
Intergovernmental 813 141 (672) 955
Charges for services ' 9;206 9,194 (12) 9,275
Other revenue 1,778 417 (1,361) 487 ■
Total Revenues 19;375 18,229 (1,146) 18,423
Expenditures: r
Current:
Public Protection •
Salaries and benefits 2 2 2 ■
Services and supplies 18,231 15,669 2,562 16,157
Other charges 3,310 1,904 1,406 1,346
Fixed assets 51 51 68
Reserves 237 237 r
Total Public Protection 21,831 17,575 4,256 17,573
Debt service: r
Principal 1,624 1,624 1,465
Total Expenditures 23;455 19,199 4,256 19,038
Excess(Deficiency)of Revenues Over
(Under)Expenditures (4;080) (970) 3,110 (615)
Other Financing Sources(Uses): r
Operating transfers in 1186 186 658
Operating transfers out (805) (805) (827) r
Advances from other funds 1 768
Total Other Financing Sources(Uses) (619) (619) 599
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under) r
Expenditures and Other Financing Uses (4,699) (1,589) 3,110 (16)
Fund Balance at Beginning of Year 16,090 16,090 16,106
Fund Balance at End of Year $ 1091 14,501 3,110 16,090 r
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COUNTY OF CONTRA COSTA
LAW ENFORCEMENT SPECIAL REVENUE-FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL"
YEAR ENDED JUNE 30,2000
■ (With Comparative totals for the Year Ended June 30, 1999)
(in Thousands)
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1999-2000
Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
. Revenues:
Taxes $ 4,820 4,477 (343) 4,757
Fines,forfeitures and penalties 358 468 110 464
Use of money and property 79 605 526 384
. Intergovernmental 2,728 3,345 617 3,123
Charges for services 130 234 104 290
Other revenue 459 531 72 592
Total Revenues 8,574 9,660 1,086 9,610
Expenditures:
General Government
Services and supplies 419 71 348
. Fixed assets 305 43 262
Total General Government 724 114 610
Public Protection
Salaries and benefits 1,453 1,277 176 1,141
Services and supplies 4,855 1,200 . 3,655 1,371
Other charges 4,036 2,440 1,596 3,744
. Fixed assets 84 22 62 124
■ Total Public Protection 10,428 4,939 5,489 6,380
Total Expenditures 11,152 5,053 6,099 6,380
■ Excess(Deficiency)of Revenues Over
(Under)Expenditures (2,578) 4,607 7,185 3,230
Other Financing Sources(Uses):
Operating transfers in 339 1;386 1,047 416
. Operating transfers out (7,823) (7,916) (93) (1,999)
Total Other Financing Sources(Uses) (7,484) (6,530) 954 (1,583)
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under)
i Expenditures and Other Financing Uses (10,062) (1,923) 8,139 1,647
■ Fund Balance at Beginning of Year 13,607 13,607 10,367
Residual equity transfers in 1,593
S Fund Balance at End of Year $ 3,545 11,684 8,139 13,607
63
■
COUNTY OF CONTRA COSTA
COURTS AND CRIMINAL JUSTICE SPECIAL REVENUE FUNDS ■
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL !
YEAR ENDED JUNE 30,2000
(With Comparative totals for the.Year Ended June 30, 1999) ■
(In Thousands)
■
1999-2000 ■
Variance-
Favorable 1998-99 .
Budget Actual (Unfavorable) Actual
Revenues:
Fines,forfeitures and penalties $ 2;365 2,513 148 2,211
Use of money and property 9 9 32 '
Total Revenues 2,365 2,522 157 2,243
Expenditures:
General Government ■
Services and supplies 2,438 765 1,673 2,765
Fixed assets 74 ■
Total Expenditures 2,438 765 1,673 2,839
Excess(Deficiency)of Revenues Over ■
(Under)Expenditures (73) 1,757 1,830 (596)
Other Financing Uses: ■
Operating transfers out (1,674) (1,674) ■
Excess(Deficiency)of Revenues Over(Under)
Expenditures and Other Financing Uses (73) 83 156 (596)
Fund Balance at Beginning of Year 73 73 669
Fund Balance at End of Year $ 156 156 73 ■
■
■
■
■
■
■
■
■
■
■
■
■
■
64
■
■
COUNTY OF CONTRA COSTA
. RECORDER/CLERK MODERNIZATION SPECIAL REVENUE FUNDS
STATEMENT OF`REVENUES,'EXPENDITURES AND CHANGES IN
■ FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
■ (With Comparative totals for the Year Ended June 30, 1999)
(In Thousands)
■
■
1999-2000
Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
■ Revenues:
Charges for services $ 1,286 1,523 237 1,811
■ Expenditures:
■ Public Protection
Salaries and benefits 513 456 57 458
Services and supplies 3,520 357 3,163 497
Fixed assets 1,102 84 1,018 64
■ Total Expenditures 5,135 897 4,238 1,019
Excess(Deficiency)of Revenues Over
■ (Under)Expenditures (3,849) 626 4,475 792
Other Financing Uses:
■ Operating transfers out (24) (24) (26)
■ Excess(Deficiency)of Revenues Over
(Under)Expenditures and Other
Financing Uses (3,873) 602 4,475 766
Fund Balance at Beginning of Year 3,921 3,921 3,155
Fund Balance at End of Year $ 48 4,523 4,475 3,921
■
■
■
■
■
■
■
■
■
■
■
■
■ 65
■
■
COUNTY OF CONTRA COSTA
LAND DEVELOPMENT SPECIAL REVENUE FUND` ■
STATEMENT OF REVENUES,EXPENDITURES.AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
(With Comparative totals for the;Year Ended June 30, 1999) ■
(In Thousands)
■
1999-2000
Variance- ■
Favorable 1998-99 ■
Budget Actual (Unfavorable) Actual
Revenues: ■
Licenses,permits and franchise fees $ 8,099 8,099 6,575
Fines,forfeitures and penalties 5 ■
Use of money and property 317 770 453 403
Intergovernmental 44 44 55 ■
Charges for services 6;097 5,222 (875) 3,105
Other revenue 102 470 368 126
Total Revenues 14;615 14,605 (10) 10,269
Expenditures: ,
Public Protection
Salaries and benefits 4;861 4,336 525 3,593 ■
Services and supplies 10;077 6,477 3,600 5,213 ■
Other charges 141 32 109 19
Fixed assets 580 491 89 161 -
Expenditure transfers (340) (452) 112 (614) ■
Total Public Protection 159319 10,884 4,435 8,372 ■
Public Ways and Facilities
Services and supplies 3,318 3,318 2,670 ■
Other charges
.24 24
Expenditure transfers (824)
Total Public Ways and Facilities 3,342 3,342 1,846
Total Expenditures 18;661 14,226 4,435 10,218
Excess(Deficiency)of Revenues Over ■
(Under)Expenditures (4;046) 379 4,425 51
Other Financing Sources(Uses): ■
Operating transfers in 210 215 5 270
Operating transfers out (153) (453) (300) (233)
Total Other Financing Sources(Uses) 57 (238) (295) 37
Excess(Deficiency)of Revenues and Other ■
Financing Sources Over(Under)
Expenditures and Other Financing Uses (3;989) 141 4,130 88
Fund Balance at Beginning of Year 4;396 4,396 4,308
■
Fund Balance at End of Year $ 407 4,537 4,130 4,396
r
■
�I ■
■
66 1 ■
■
COUNTY OF CONTRA COSTA
REDEVELOPMENT AGENCY SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE.-BUDGET.AND ACTUAL
YEAR ENDED JUNE 30,2000
S (With Comparative totals for the Year Ended June 30, 1999)
(In Thousands)
■
■
1999-2000
Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
. Revenues:
Taxes $ 1,422 1,388 (34) 1,249
Use of money and property 67 211 144 85
Intergovernmental 164 164 26
Total Revenues 1,489 1,763 274 1,360
Expenditures:
Current:
. Public Assistance
Services and supplies 145 118 27 931
Fixed assets 5,027 1,228 3,799 1,093
■ Total Public Assistance 5,172 1,346 3,826 2,024
Debt service:
■ Principal 1,200
Interest 78 77 1 179
Total Expenditures 5,250 1,423 3,827 3,403
Excess(Deficiency)of Revenues Over
(Under)Expenditures (3,761) 340 4,101 (2,043)
. Other Financing Sources(Uses):
Operating transfers in 61 61 159
Operating transfers out (219) (177) 42 (161)
Proceeds from refunding bonds 2,950
■ Total Other Financing Sources(Uses) (219) (116) 103 2,948
Excess(Deficiency)of Revenues and Other
■ Financing Sources Over(Under)
Expenditures and Other Financing Uses (3,980) 224 4,204 905
. Fund Balance at Beginning of Year 1,618 1,618 713
■ Fund Balance at End of Year $ (2,362) 1,842 4,204 1,618
67
COUNTY OF CONTRA COSTA
HOUSING AUTHORITY SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED MARCH 31,2000
(With Comparative totals for the Year Ended March 31, 1999)
(In Thousands)
■
1999-2000
Variance-
Favorable -1998-99
Budget Actual (Unfavorable) Actual
Revenues: ■
Use of money and property $ 3,001 3,457 456 2,845
Intergovernmental 53,019 57,112 4,093 : 47,688
Other revenue 330 670 340 303
Total Revenues 56,350 61,239 4,889 50,836
Expenditures:
Current:
Public Assistance ■
Other charges 51,823 49,288 2,535 47,996
Total Public Assistance 51,823 49,288 2,535 47,996
Capital outlay: ■
Fixed assets 4,457 9,115 (4,658) 2,697
Total Expenditures 56,280 58,403 (2,123) 50,693
Excess of Revenues Over Expenditures 70 2,836 2,766 143 ■
Fund Balance at Beginning of Year,
as Previously Reported 5,567 5,567 5,424
Adjustments to beginning fund balance (1,501) (1,501)
Fund Balance at Beginning of Year,
as Restated 5,567 4,066 (1,501) 5,424
Fund Balance at End of Year $ 5,637 6,902 1,265 5,567
68
COUNTY OF CONTRA COSTA
CHILD DEVELOPMENT SPECIAL REVENUE FUND
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
. FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
a (With Comparative totals for the Year Ended June 30, 1999)
(In Thousands)
1999-2000
•
Variance-
Favorable
ariance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
. Revenues:
Use of money and property $ 64 64 37
Intergovernmental 6,418 5,895 (523) 6,079
Other revenue 1 1 1
Total Revenues 6,418 5,960 (458) 6,117
. Expenditures:
Public Assistance
■ Salaries and benefits 3,427 3,274 153 3,720
Services and supplies 2,203 1,699 504 1,450
■ Fixed assets 22 22
Expenditure transfers 1,115 1,115 705
Total Expenditures 6,767 6,110 657 . 5,875
Excess(Deficiency)of Revenues Over
(Under)Expenditures (349) (150) 199 242
Other Financing Uses:
Operating transfers out (131) (131) (76)
■ Excess(Deficiency)of Revenues Over
(Under)Expenditures and Other
■ Financing Uses (480) (281) 199 166
Fund Balance at Beginning of Year 496 496 330
Fund Balance at End of Year $ 16 215 199 496
■ 69
COUNTY OF CONTRA COSTA
OTHER SPECIAL REVENUE FUNDS !
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL ■
YEAR ENDED JUNE 30,2000.
(With Comparative totals for the Year Ended June 30, 1999)
(In Thousands)
1999-2000 •
Variance- .
Favorable 1998-99
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 228 259 31 244 ■
Licenses,permits and franchise fees 100 104 4 104
Fines,forfeitures and penalties 5 39 34 42 ■
Use of money and property 2,667 2,859 792 2,804
Intergovernmental 8 6 (2) 6
Charges for services 384 509 125 496
Other revenue 697 697 2,784
Total Revenues 2,792 4,473 1,681 6,480
Expenditures: .
Current:
General Government .
Services and supplies 455 21 434 63
Total General Government 455 21 434 63 ■
Public Protection
Services and supplies 2,962 535 2,427 115
Other charges 13 13
Fixed assets 308 ■
Total Public Protection 2;975 548 2,427 423
Public Assistance
Salaries and benefits 4 3 l
Services and supplies 4,316 203 4,113 457
Other charges 1 1 1
Fixed assets 806 806 ■
Total Public Assistance 5,127 1,012 4,115 458
Debt service:
Interest 1,115 1,713 .2 1,765 ■
Total Expenditures 10,272 3,294 6,978 2,709
Excess(Deficiency)of Revenues Over .
(Under)Expenditures (7,480) 1,179 8,659 3,771
Other Financing Uses: ■
Operating transfers out !(85) (85) .
Excess(Deficiency)of Revenues Over ■
(Under)Expenditures and Other
Financing Uses (7,565) 1,094 8,659 3,771 ■
Fund Balances at Beginning of Year 12,037 12,037 8,266
Fund Balance at End of Year $ 4,'472 13,131 8,659 12,037
70
M DEBT SERVICE FUNDS
M RECREATION AND PARK BONDS FUND
This Fund is used to accumulate monies for payment.of.recreation and park bonds. Financing is provided by specific
M property tax levies.
STORM DRAINAGE BONDS FUND
M This Fund is used to accumulate monies for payment of storm drainage bonds. Financing is provided by specific property
. tax.levies. .
M PUBLIC FINANCING AUTHORITY FUNDS
■ These Funds are used to accumulate resources for payment of general long-term debt incurred for the various financing
activities of the County of Contra Costa Public Financing Authority.
M
PUBLIC FACILITIES CORPORATION FUNDS
These Funds are used to accumulate resources for payment of general long-term debt incurred for the various financing
M activities of the County of Contra Costa Public Facilities Corporation.
M REDEVELOPMENT AGENCY (RDA) FUNDS
M These Funds are used to accumulate resources for payment of general long-term debt incurred for the purchase of real
M
property within the area of the Redevelopment Agency.
PENSION BOND FUND
■ This Fund is used to accumulate monies for payment of taxable pension obligation bonds. These bonds were issued to
reduce or extiinguish'the County's Unfunded Actuarial Accrued Liability(UAAL).
M
. HOUSING AUTHORITY FUNDS
These Funds are used to accumulate monies for payment of Housing Authority debt. Financing is provided by
M intergovernmental revenues.
M ASSESSMENT DISTRICTS FUNDS
M These Funds were established to account for the accumulation of monies for payment of Assessment District debt issued
■ to fund Assessment District capital improvement projects.
M
M
M
M
71
M
■
COUNTY OF CONTRA COSTA
DEBT SERVICE FUNDS ,
COMBINING BALANCE SHEET
JUNE 301,2000 ■
(With Comparative Totals for June 30, 1999)
(In Thousands) ■
■
Recreationi Storm Public Public
and Park Drainage Financing Facilities ■
Bonds Bonds Authority Corporation RDA
Assets: ■
Cash and investments $ 15 31,985 5,063 6,869
Accounts receivable and accrued revenue 6 46 97 ■
Due from other funds
Prepaid items and deposits 624 ■
Total Assets $ 21 32,655 5,063 6,966
Liabilities and Fund Equity: ■
Liabilities:
Accounts payable and accrued liabilities $ 205 1,345
Due to other funds ■
Total Liabilities 205 1,345
Fund Equity:
Fund balance: ■
Reserved
Prepaid items and deposits 624 .
Debt service 21 4,959 4,858 5,621
Total fund balance -Reserved 21 5,583 4,858 5,621 ■
Unreserved
Designated for future projects 27,072 ■
Designated for equipment replacement
Undesignated
Total fund balance -Unreserved 27,072
Total Fund Equity 21 32,655 4,858 5,621 ■
Total Liabilities and Fund Equity $ 21 32,655 5,063 6,966 ■
■
■
■
■
■
■
■
■
■
72 ■
■
Pension Housing Assessment Totals
Bond Authority Districts 2000 1999
5,255 49,187 69,512
1,108 13 1,270 211
2,728 2,728 2,263
624 1,248
■ 3,836 5,268 53,809 73,234
139 1,689 744
977 977 18,884
977 139 2,666 19,628
■ 624 1,248
2,859 5,129 23,447 24,355
. 2,859 5,129 24,071 25,603
27,072 28,003
27,072 28,003
■ 2,859 5,129 51,143 53,606
. 3,836 5,268 53,809 73,234
73
COUNTY OF CONTRA COSTA
DEBT SERVICE FUNDS ■
COMBINING STATEMENT OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCES
YEAR ENDED'JUNE 30,2000
(With Comparative totals for the Year Ended June 30, 1999)
(In Thousands) ■
Recreation Storm Public Public ■
and Park Drainage Financing Facilities
Bonds, Bonds Authority Corporation RDA .
Revenues: ■
Taxes $ 525 6 2,837
Licenses,pen-nits and franchise fees ■
Fines,forfeitures and penalties
Use of money and property 3,634 4,048 332
Intergovernmental 9 ■
Charges for services
Other revenue
Total Revenues 534 6 3,634 4,048 3,169
Expenditures: ■
Debt service:
Principal 405 5 3,357 1,925 560 ,
Deposit with escrow agent
Interest 124 1 6,007 1,938 3,193
Capital outlay:
Services and supplies 2 11 .
Other charges
Fixed assets 3,903 1,587 ■
Total Expenditures 531 6 13,267 5,450 3,764
Excess(Deficiency)of Revenues Over
(Under)Expenditures 3 (9,633) (1,402) (595)
Other Financing Sources(Uses):
Operating transfers in 7,433 329
Operating transfers out ■
Proceeds from refunding bonds
Payment to refunded bond escrow agent ■
Total Other Financing Sources(Uses) 7,433 329
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under)Expenditures
and Other Financing Uses 3 (2,200) (1,402) (266)
Fund Balances at Beginning of Year, ■
as Previously Reported 18 34,855 6,260 5,887
Adjustments to beginning fund balances
Fund Balances at Beginning of Year, ■
as Restated 18 34,855 6,260 5,887
Residual equity transfers out ,
Fund Balances at End of Year $ 21 32,655 4,858 5,621 ■
*Housing Authority Funds reported as of March 31,2000.
i
74. ■
■ Pension Housing Assessment Totals
Bond Authority Districts 2000 1999
3,415 6,783 6,106
1,326 231 9,571 15,026
r 9 355
1,356 1,356 1,225
282 282 178
2,682 3,928 18,001 22,890
10,915 1,791 18,958 15,560
2,214
■ 20,827 1,489 33,579 32,955
■ 4 8 25 737
435 435
5,490
31,746 3,723 58,487 51,466
(29,064) 205 (40,486) (28,576)
30,788 38,550 28,684
■ (18,670)
84;877
(45,814)
30,788 38,550 49,077
1,724 205 (1,936) 20,501
1,135 328 5,123 53,606 33,152
(328) (328)
1,135 5,123 53,278 33,152
(1'99) (199) (47)
■ 2,859 5,129 51,143 53,606
75
COUNTY OF CONTRA COSTA
RECREATION AND PARK BONDS DEBT SERVICE FUND
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
(With Comparative totals for theYear Ended June 30, 1999)
(in Thousands)
1999-2000 .
Variance-
Favorable 1998-99 ■
Budget Actual ••(Unfavorable) Actual
Revenues: i
Taxes $ 529 525 (4) 559
Intergovernmental 9 9 11 r
Total Revenues 529 534 5 570
Expenditures:
Debt service: ■
Principal 420 405 15 385
Interest 124 124 141 ■
Capital outlay:
Services and supplies 3 2 1 2
Total Expenditures 547 531 16 528
Excess(Deficiency)of Revenues Over
(Under)Expenditures (18) 3 21 42
Fund Balance(Deficit)at
Beginning of Year 18 18 (24)
Fund Balance at End of Year $ 21 21 18 ,
i
i
76
■
COUNTY OF CONTRA COSTA
■ STORM DRAINAGE BONDS DEBT SERVICE FUND
STATEMENT OF REVENUES;EXPENDITURES AND CHANGES IN'.
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
■ (With Comparative totals for the Year Ended June 30, 1999)
(In Thousands)
■
■
1999-2000
Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
■ Revenues:
Taxes $ 6 6 6
■
Expenditures:
■ Debt service:
Principal 5 5 5
r Interest 1 1 1
■ Total Expenditures 6 6 6
Excess(Deficiency)of Revenues Over
■ (Under)Expenditures
Fund Balance at Beginning of Year
■ Fund Balance at End of Year $
■
■
■
■
r
■
■
■
■
■
■
■
■
■
■
77
■
COUNTY OF CONTRA COSTA
REDEVELOPMENTAGENCY DEBT SERVICE FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET.AND ACTUAL
YEAR ENDED JUNE 30,2000
(With Comparative totals for the Year Ended June 30, 1999) ■
(In Thousands)
1999-2000
Variance-
Favorable 1998-99 ■
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 2,837 2,837 1,848
Use of money and property 332 332 260
Total Revenues 2;837 3,169 332 2,108
Expenditures: •
Debt service: ■
I
Principal 560 560 415
Deposit with escrow agent 1,205 ■
Interest 3;017 3,193 (176) 1,629
Capital outlay:
Services and supplies 15 11 4 ■
Total Expenditures 3,592 3,764 (172) 3,249
Excess(Deficiency)of Revenues Over ■
(Under)Expenditures (755) (595) 160 (1,141)
Other Financing Sources(Uses): t
Operating transfers in 219 329 110 161
Proceeds from refunding bonds 17,412 ■
Payment to refunded bond escrow agent (13,416)
Total Other Financing Sources(Uses) 219 329 110 4,157
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under)
Expenditures and Other Financing Uses (536) (266) 270 3,016
Fund Balance at Beginning of Year 5;887 5,887 2,871 ■
Fund Balance at End of Year $ 5,351 5,621 270. 5,887
I
Q
a
v
d
a
a
78,
n
COUNTY OF CONTRA COSTA
PENSION BOND DEBT SERVICE FUND
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000 .
(With Comparative totals for the Year Ended June 30;1999)
(In Thousands)
■
1999-2000
Variance-
'Favorable
ariance-
'Favorable 1998-99
Budget Actual (Unfavorable) Actual
. Revenues:
Use of money and property $ 1,063 1,326 -263 1,233
Charges for services 1,356 1,356 1,225
. Total Revenues 1,063 2,682 1,619 2,458
Expenditures:
■ Debt service:
Principal 10,915 10,915 8,705
Interest 20,827 . 20,827 21,332
■ Capital outlay:
Services and supplies 4 4 3
■ Total Expenditures 31,746 31,746 30,040
Excess(Deficiency)of Revenues Over
(Under)Expenditures (30,683) (29,064) 1,619 (27,582)
Other Financing Sources
Operating transfers in 29,548 30,788 1,240 27,506
■ Total Other Financing Sources 29,548 30,788 1,240 27,506
Excess(Deficiency)of Revenues and Other
■ Financing Sources Over(Under)
Expenditures (1,135) 1,724 2,859 (76)
. Fund Balance at Beginning of Year 1,135 1,135 1,211
■ Fund Balance at End of Year $ 2,859 2,859 1,135
79'
0
COUNTY OF CONTRA COSTA
HOUSING AUTHORITY.DEBT SERVICE FUNDS a
STATEMENT OF REVENUES,EXPENDITURES AND,CHANGES IN
FUND BALANCE-:BUDGET AND ACTUAL 0
YEAR ENDED MARCH 31,2000
(With Comparative totals for the Year Ended March 31, 1999)
(In Thousands)
1999-2000
Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
Revenues:
Use of money and property $ 1
Intergovernmental 344 D
Total Revenues 345
Expenditures: 0
Debt service: Q
Principal 275
Interest 65
Total Expenditures 340 ■
Excess(Deficiency)of Revenues Over
(Under)Expenditures 5 .
Fund Balance at Beginning of Year,
as Reported 328 328 323.
Adjustments to beginning fund balance (328) (328)
Fund Balance at Beginning of Year,
as Restated 328 (328) 323
Fund Balance at End of Year $ 328 (328) 328 ■
80
■ CAPITAL PROJECTS FUNDS
■ REDEVELOPMENT AGENCY(RDA) FUNDS .
■ 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.
■ COUNTY FACILITIES FUNDS
■ These Funds were formerly titled West County Jail Capital Projects Funds. They were originally established to account
for construction of a 560 bed jail in the City of Richmond and a Women's Project Building. That construction has been
■ completed and the Funds are now used to report improvements to Juvenile Hall facilities and other miscellaneous capital
projects.
■
ASSESSMENT DISTRICTS FUNDS
■ These Funds were established to account for all the capital improvement projects constructed using Assessment District
funds.
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■
■ 81
■
■
COUNTY OF CONTRA COSTA
CAPITAL PROJECTS FUNDS ■
COMBINING BALANCE SHEET
JUNE 30,2000 .
(With Comparative Total's for June 30, 1999)
(In Thousands) ■
Redevelopment County Assessment Totals ■
Agency Facilities Districts 2000 1999
Assets: ■
Cash and investments $ 42,785 311 . 3,591 46,687 46,822 ■
Accounts receivable and accrued revenue 68 1 69 127
Due from other funds 26 2 28 381
Notes receivable 1,260 1,260 ■
Land held for resale 1,849 1,849 1,849.
Total Assets $ 45,988 313 3,592 49,893 49,179 ■
Liabilities and Fund Equity: ■
Liabilities:
Accounts payable and accrued liabilities $ 82 I 78 1 161 274 ■
Due to other funds 322 322 598 ■
Advances from other funds 777 777 680
Deferred revenue and credits 1,322 1,322 124 ■
Total Liabilities 2,503 78 1 2,582 1,676
Fund Equity: ■
Fund balance:
Reserved ■
Encumbrances 79 79 130
Land held for resale 1,849, 1,849 1,849 ■
Total fund balance-Reserved 1,928 1,928 1,979
Unreserved
Designated for future projects 41,557- 41,557 41,820 ■
Undesignated 235 3,591 3,826 3,704
Total fund balance -Unreserved 41,557 235 3,591 45,383 45,524
Total Fund Equity 43,485!. 235 3,591 47,311 47,503 .
Total Liabilities and Fund Equity $ 45,988, 313 3,592 49,893 49,179
■
■
■
■
■
■
■
■
■
82 ■
■
■
COUNTY OF CONTRA COSTA
■ CAPITAL PROJECTS FUNDS
COMBINING STATEMENT OF.REVENUES,EXPENDITURES
■ AND CHANGES IN FUND BALANCES
YEAR ENDED JUNE 30,2000
(With Comparative totals for the Year Ended June 30, 1999)
■ (In Thousands)
■
Redevelopment County Assessment Totals
Agency Facilities Districts 2000 1999
■ Revenues:
Taxes.. $ 2,713 2,713 3,149
■ Use of money and property 2,083 13 187 2,283 1,366
Intergovernmental 5 5 26
Other revenue 39 39 125
■ Total Revenues 4,840 13 187 5,040 4,666
■ Expenditures:
Debt service:
■ Principal 250 250 250
Interest 27 27 656
Capital outlay:
Salaries and benefits
■ Services and supplies 1,844 11 1,855 2,533
Other charges
■ Fixed assets 2,821 67 2,888 1,342
Total Expenditures 4,942 11 67 5,020 4,781
■ Excess(Deficiency)of Revenues Over
(Under)Expenditures (102) 2 120 .20 (115)
■ Other Financing Sources(Uses):
Operating transfers out (2 1'2) (212) (159)
■ Advances from other funds 2
Proceeds from refunding bonds 23,671
Total Other Financing Sources(Uses) (212) (212) 23,514
Excess(Deficiency)of Revenues and Other
■ Financing Sources Over'(Under)Expenditures
and Other Financing Uses (314) 2 :; .:.. 120 (192) 23,399
■ Fund Balances at Beginning of Year 43,799 233 13,471 47,503 24,057
Residual equity transfers out 47
■ Fund Balances at End of Year $ 43,485 235 3,591 47,311 47,503
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■ 83
■
COUNTY OF CONTRA COSTA
REDEVELOPMENT AGENCY CAPITAL PROJECTS FUNDS ■
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL ■
YEAR ENDED JUNE 30,2000
(With Comparative totals for the Year Ended June 30, 1999) ,
(in Thousands).
1999-2000
Variance- ■
Favorable 1998-99
Budget Actual (Unfavorable) Actual
Revenues:
Taxes $ 2,646 2,713 67 3,149
Use of money and property 478 2,083 1,605 1,177 ,
Intergovernmental 5 5 26
Other revenue 62 39 (23) 125
Total Revenues 3186 4,840 1,654 4,477
Expenditures:
Debt service:
Principal 250 250 250
Interest 30 27 3 656 .
Capital outlay:
Services and supplies 1;849 1,844 5 2,532
Fixed assets 42;075 2,821 39,254 1,333
Total Expenditures 44;204 4,942 39;262 4,771
Excess(Deficiency)of Revenues Over' a
(Under)Expenditures (41;018) .(102) 40,916 (294)
Other Financing Sources(Uses): ■
Operating transfers out (212) (212) (159)
Advances from other funds 2 ■
Proceeds from refunding bonds 23,671
Total Other Financing Sources(Uses) (212) (212)' 23,514 ■
Excess(Deficiency)of Revenues and Other
Financing Sources Over(Under) ■
Expenditures and Other Financing Uses (41,018) (314) 40,704 23,220
Fund.Balance at Beginning of Year 431,799 43,799 20,579
i
Fund Balance at End of Year $ . 2,;781 43,485 .40,704 43,799 ■
84
COUNTY OF CONTRA COSTA
S COUNTY FACILITES CAPITAL PROJECTS FUNDS
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL
YEAR ENDED JUNE 30,2000
S (With Comparative totals for the Year Ended June 30, 1999)
(In Thousands)
■
1999-2000
Variance-
Favorable 1998-99
Budget Actual (Unfavorable) Actual
■ Revenues:
Use of money and property $ 13 13 11
■ Expenditures:
Capital outlay:
Services and supplies 233.00 11 222 1
Fixed assets 9
Total Expenditures 233.00 11 222 10
• Excess(Deficiency)of Revenues Over
. (Under)Expenditures (233.00) 2 235 1
Fund Balance at Beginning of Year 233.00 233 232
Fund Balance at End of Year $ 235 235 233
85
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■ ENTERPRISE FUNDS
■ AIRPORT FUND
■ 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.
S EMPLOYEE FITNESS CENTER FUND
■ This Fund accounts for the operations of the fitness center in providing facilities and instruction to promote employee
fitness. Financing was provided by user fees.The fitness center has now been closed.
■ COUNTY HOSPITAL FUND
■ 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 FUND
■ 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 FUND
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 FUND
This Fund was established to account for the operations of the Regency Hills skilled nursing facility. Revenues were
■ principally payments from Federal and State programs such as Medicare,Medi-Cal and Short-Doyle. The nursing facility
was sold during fiscal year 1997-1998 and the Fund has now been closed.
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87
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COUNTY OF CONTRA COSTA
'ENTERPRISE FUNDS
COMBINING BALANCE SHEET
JUNE 30,2000
(With Comparative Totals for June 30, 1999)
(In Thousands)
Employee .
Fitness County
Airport Center Hospital .
Assets: . .
Cash and investments $ 422 37,728
Accounts receivable and accrued revenue 123 1 28,767
Inventories 3 999 S
Due from other funds 94 364 22,753
Prepaid items and deposits 57 3,772 ■
Fixed assets,net 28,227 127,420
Total Assets $ 28,926 565 221,439 S
Liabilities and Fund Equity .
Liabilities:
Accounts payable and a ccrued'habilities $ 335 21,926 ■
Employee benefits payable 54 • 5,556
Due to other funds 80 565 17,880
Capital lease obligations 3,075 75
Certificates of participation,net 123,443 ■
Deferred revenue and credits 21,975
Other bonds and notes payable . , .914 7,950
Other non-current liabilities
Total Liabilities 4,458 565 198,805 ■
Fund Equity:
Contributed capital 24,867 721
Retained earnings(deficit):
Reserved for debt service 16,535
Unreserved (399) 5,378
Total Fund Equity, 24,468 22,634
Total Liabilities and Fund Equity $ 28,926 565. 221,439
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■ Health Major
Maintenance Risk Medical Regency Totals
■ Organization Insurance Hills 2000 1999
■ 19,924 229 58,303 60,238
2,475 23 31,389 48,652
■ 1,002 945
13,627 2 37,040 17,008
■ 158 3,987 3051
46 155,693 147,654.
■ 36,230' . 254 287,414 277,548
13,677 2 35,940 27,687
251 5,861 5,391
■ 17,238 2 35,765 26,003
19 3,169 3,520,
■ 123,443 125,862
21,975 16,658
■ 8,864 9,055.
1,031
■ 31,185 4 235,017 215,207.
1,000 26;588 28,048
16,535 22,535
4,045 250 9,274 11,758
■ 5,045 250 52,397 62,341
36,230: 254 287,414 277,548
■ 89
COUNTY OF CONTRA COSTA
ENTERPRISE FUNDS .
COMBINING STATEMENT OF REVENUES,EXPENSES
AND CHANGES IN RETAINED EARNINGS(DEFICIT)
YEAR ENDED JUNE 30,2000 ■
(With Comparative totals for the Year;Ended June 30, 1999)
(In Thousands)
Employee
Fitness County
Airport Center. Hospital ■
Operating Revenues:
Intergovernmental $ 1 6,578
Charges for services 2,896 60 191,295
Other revenue 1
Total Operating Revenues 2,897 61. 197,873 ■
Operating Expenses:
Salaries and employee benefits 1,007 30 120,702 ,
Services and supplies 873 128 58,395
Other charges 4 175 ■
Depreciation 1,620. 8 6,758
Total Operating Expenses 3,504 166 186,030
Operating Income(Loss) (607) (105) 11,843 ■
Nonoperating Revenues(Expenses):
Interest income
Interest expense (300) (6,425)
Loss on disposal of fixed assets (19) (418) ■
Gain on forgiveness of debt
Return of capital contribution ! .
Total Nonoperating Revenues(Expenses) (300) (19) (6,843)
Income(Loss)Before Operating Transfers (907) (124) 5,000
Operating transfers in 57513,955
Operating transfers out (59) (29,013)
Net Income(Loss) (966) 451 (10,058) ■
Add depreciation on contributed capital 1,251 27
Increase(Decrease)in Retained Earnings... �. _ 285 451 (10,031)
Retained Earnings at Beginning of Year (684) (451) 31,805 ■
Residual equity transfers in 139
Residual equity transfers out ■
Retained Earnings(Deficit)at End of Year $ (399) 21,913
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90'
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Major
Health Risk
Maintenance Medical Regency Total
. Organization Insurance Hills 2000 1999
13,018 19,597 17,724
74,684 317 269,252 284,489
1
■ 87,702 317 288,850 302,213
a 6,088 127,827 115,379
84,991 312 . 144,699 136,803
e 179, 11,993 .
23 8,409 7,118
91,102 312 281,114 . 271,293
■ (3,400) 5 7,736 30,920
20 ,
(6,725) (6,612)
■ (437) (51)
69 69
500 500
569 (6,593) (6,643)
(3,400) 5 569 1,143 24,277
■ 3,901 18,431 13,765
(264) (29,336) (35,583)
`l 237 5 569 (9,762) 2,459
1,278 1,273
237 5 569 (8,484) 3,732
® 3,808 245 (430) 34,293 .30;561
139
(139) (139)
4,045 250 25,809. 34,293•
■ 91
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COUNTY OF CONTRA COSTA
ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS ■
YEAR ENDED JUNE 30,2000
(With Comparative Totals for the Year Ended June 30, 1999)
(In Thousands)
i
Employee
Fitness
Airport Center ■
Operating Income(Loss) $ (607) (105)
Adjustments to Reconcile Operating Income(Loss)
to Net Cash Provided by(Used for)Operating Activities:
Depreciation 1,620 8
Changes in assets and liabilities:
Decrease(increase)in accounts receivable and accrued revenue 738 6
Decrease(increase)in inventories ; 3
Decrease(increase)in amounts due from other funds 30 (563)
Decrease(increase)in prepaid items and;deposits (36) 3
Increase(decrease)in accounts payable and accrued liabilities 124 (1) ■
Increase(decrease)in employee benefitsipayable (1)
Increase(decrease)in amounts due to other funds (810) 77 ■
Increase(decrease)in deferred revenue and credits
Net Cash Provided by(Used for)Operating Activities 1,061 (575)
Cash Flows from Noncapital Financing Activities:
Operating transfers in 575 ■
Operating transfers out 59
Net Cash Provided by(Used for)Noncapital Financing Activities (59) 575 �.
Cash Flows from Capital and Related Financing Activities:
Proceeds from bonds j
Interest paid j (300)
Lease purchase obligationprincipal payment (262) .
Principal payments on bonds and certificates
Principal payments on notes (51)
Capital contributions. 318
Acquisitions of fixed assets (285)
Payment of residual equity j
Payment on other non-current obligations j ■
Net Cash Provided by(Used for)Capital j
and Related Financing Activities (580)
Cash Flows from Investing Activities:
Interest income
i
Net Cash Provided by Investing Activities'
Net Increase(Decrease)in Cash and Cash Equivalents 422
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Yea ir $ 422
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92 1
Major .
■ Health Risk
County Maintenance Medica► Regency Totals
Hospital Organization Insurance Hills 2000 1999
11,843 (3,400) 5 7,736 30,920
6,758 23 8,409 7,118
12,535 3,875 (2) 110 17,262 (10,291)
(60) (57) (97)
(9,619) (9,910) 30 (20,032) 5,300
(905) 2 (936) (12)
6,425 1,885 1 (112) 8,322 4,899
433 38 470 520
■ 581 9,964 (50) 9,762 (2,698)
5,317 5,317 (17,237)
■ 33,308 2,475 (16) 36,253 18,422
13,955 3,901 18,431 13,765
29,013 (264) 29,336 35,583
(15,058) 3,637 (10,905) (21,818)
8,125
(6,425) (6,725) (6,612)
(68) (21) (351) (3,900)
(2,419) (2,419) (3,055)
■ (140) (191) (47)
318 89
(16,599) (16,884) (9,782)
139 (139)
(1,031) (11031)
(25,512) (1,052) (139) (27,283) (15,182)
20
20
(7,262) 5,060 (16) (139) (1;935) (18,558)
44,990 14,864 245 139 60,238 78,796
37,728 19,924 229 58,303 60,238
93
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■ 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
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95
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COUNTY OFiCONTRA COSTA ■
INTERNAL SERVICE FUNDS
COMBINING BALANCE SHEET
JUNE 30,2000
(With Comparative Totals for June 30, 1999)
(In Thousands) ■
I ,
Workers' ■
Compensation
Employee Employee Long-Term Insurance ■
Dental Medical Disability, County
Insurance Insurance Insurance General ■
Assets:
Cash and investments $ . 1,485 1,466 3,530, 36,385 ,
Accounts receivable and accrued revenue 1,512
Due from other funds 103 ■
Total Assets $ 1,485 1,569 3,530 37,897
Liabilities and Fund Equity
i
Liabilities: ■
Accounts payable and accrued liabilities $ 471 388 41,387
Due to other funds I 122 650 20 546 ■
i
Total Liabilities 593 650 408 41,933
Fund Equity(Deficit):
Retained earnings(deficit): ■
Unreserved 892 919 3,122 (4,036)
Total Fund Equity(Deficit) 892 919 3,122 (4,036) ■
I
Total Liabilities and Fund Equity(Deficit) $ 1 1,485 1,569 3,530 37,897 ■
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Workers'
Compensation Special
■ Insurance Automotive Public State Medical District
Fire Liability Liability Unemployment Liability Property Totals
Protection Insurance Insurance Insurance Insurance Insurance 2000 1999
7,837 742 22,771 1,655 1,005 665 77,541 74,030
88 6 68 1 1,675 1,307
34 3,755 3,892 4,061
7,925 776 26,532 1,723 1,005 666 83,108 79,398
5,681 1,638 20,932 220 9,620 80,337 84,198
46 10 292 23 30 1,739 1,532
■ 5,727 1,648 21,224 243 9,650 82,076 85,730
2,198 (872) 5,308 1,480 8,645 666 1,032 (6,332)
2,198 (872) 5,308 1,480 8,645 666 1,032 (6,332)
■ 7,925 776 26,532 1,723 1,005 666 83,108 79,398
97
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COUNTY OF CONTRA COSTA
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES,EXPENSES ■
AND CHANGES IN RETAINED EARNINGS(DEFICIT)
YEAR ENDED JUNE 30,2000 ■
(With Comparative totals for the Year Ended June 30, 1999)
(In Thousands)
Workers'
Compensation .
;Employee Employee; Long-Term Insurance
Dental Medical Disability County
;Insurance Insurance Insurance General
Operating Revenues: ■
Charges for services $ 5,472 1,197 66 15,342
Operating Expenses:
Salaries and employee benefits 4641.
Services and supplies 426 1,305 87 2,184
Benefit and claim expense 5,234 11,189
Total Operating Expenses 5,660 1,305 551 13,373 ■
Operating Income(Loss) j (188) (108) (485) 1,969 ,
..Nonoperating Revenues(Expenses)
Interest income 73 270 1,467 ■
i
Income(Loss)Before Operating Transfers ! (115) (108) (215) 3,436
Operating transfers in
Operating transfers out ■
Net Income(Loss), (115) (108) (215) 3,436
Retained Earnings(Deficit)at Beginning of Year ! 11007 1,027 3,337 (7,472) ■
Retained Earnings(Deficit)at End of Year $ 892 919 3,122 (4,036) ■
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Workers'
■ Compensation Special
Insurance Automotive Public State Medical District
■ Fire Liability Liability Unemployment Liability Property Totals
Protection Insurance Insurance Insurance Insurance Insurance 2000 1999
925 396 4,111 764 23 28,296 27,066
464 396
233 109 3,587 49 959 214 9,153 8,065
■ 897 944 852 481 1,625 10 21,232 34,445
1,130 1,053 4,439 530. 2,584 224 30,849 42,906
(205) (657) (328) 234 (2,584) (201) (2,553) (15,840)
389 1,232 85 6 32 31554 3,726
184 (657) 904 319 (2,578) (169) 1,001 (12,114)
3,242 3,152 50 6,444
■ (81) (81) (1)
184 (657) 4,065 319 574 (119) 7,364 (12,115)
2,014 (215) 1,243 1,161 (9,219) 785 (6,332) 5,783
. 2,198 (872) 5,308 1,480 (8,645) 666 1,032 (6,332)
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99
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COUNTY OF CONTRA COSTA .
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30,2000
(With Comparative Totals for the!Year Ended June 30, 1999) .
(In Thousands)
Workers'
Compensation .
Employee Employee Long-Term Insurance
Dental Medical Disability County
Insurance Insurance Insurance General
Operating Income(Loss) $ (188) (108) (485) 1,969 r
Adjustments to Reconcile Operating Income(Loss) ■
to Net Cash Provided by(Used for)Operating Activities:
Changes in assets and liabilities: r
Decrease(increase)in accounts receivable and accrued revenue (484)
Decrease(increase)in amounts due from other funds 432 (4) 1 2,752
Increase(decrease)in accounts payable and accrued liabilities (90) 8 (836)
Increase(decrease)in amounts due to other funds 82 417 (17) (298) r
Net Cash Provided by(Used for)Operating Activities 236 305 (493) 3,103 r
Cash Flows from Noncapital Financing Activities:
Operating transfers in ■
Operating transfers out j
Net Cash Provided by(Used for)Noncapital Financing
Activities !
r
Cash Flows from Investing Activities: .
Interest income ! 73 270 1,467
Net Cash Provided by Investing Activities 73 270 1,467 ■
Net Increase(Decrease)in Cash and Cash Equivalents 309 .305 (223) 4,570 ■
i
Cash and Cash Equivalents at Beginning of Year 1,176 1,161 3,753 31,815
Cash and Cash Equivalents at End of Year $ 1,485 1,466 3,530 36,385
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Workers'
Compensation Special
Insurance Automotive Public State Medical District
Fire Liability Liability Unemployment Liability Property Totals
Protection Insurance Insurance Insurance InsuranceInsurance , 2000 . 1999
(205) (657) (328) 234 (2,584) (201) (2,553) (15,840)
(10) 130 (6) 1 1 (368) (423)
28 (2) (3,038) 169 (90)
(560) (122) (515) (1) (1,744). (1) (3,861) 10,845
(34) (5) 87 (3) 21 (1) 207 341
® (781) (786) (3,664) 224 (4,348) (202) (6,406) (5,167)
3,242 3,152 50 6,444
(81) (81) (1)
3,161 3,152 50 6,363 (1)
389 1,232 85 6 32 3,554 3,726
® 389 1,232 85 6 32 3,554 3,726
(392) (786) 729 309 (1,190) (120) 3,511 (1,442)
8,229 1,528 22,042 1,346 2,195 785 74,030 75,472
7,837 742 22,771 1,655 1,005 665 77,541 74,030
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FIDUCIARY FUNDS
TRUST FUNDS
PENSION TRUST FUND
This Fund, which is under the control of the Board of Retirement, accumulates contributions from the
County, its employees and other participating employers, and earnings from the Fund's investments.
i Disbursements are made from the Fund for retirement allowances, disability and death benefits, and
administrative expenses. This Fund includes all assets of the Employees' Retirement Association.
INVESTMENT TRUST FUND
This Fund is used to account for the assets of legally separate entities who make directed investments
■ through the County Treasurer. 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. This Fund represents the assets, primarily cash and investments, and the related
liability of the County to disburse these monies on demand.
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.
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.
103
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COUNTY OF CONTRA COSTA ■
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FIDUCIARY FUNDS
COMBINING BALANCE SHEET ■
JUNE 30.2000
(With Comparative Totals for June 30, 1999) ■
(In Thousands)
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Pension Investment Totals
Trust Trust Agency 2000 1999 ■
Assets:
Cash and investments $ 3,013,781 745,482 159,292 3,918,555 .3,525,638 ■
Accounts receivable and accrued revenue 9,848 15,087 24,627 49,562 41,770
Due from other funds 1,813 49,549 8,960 60,322, 95,923 ■
Taxes receivable 97,009 97,009 98,476
Prepaid items and deposits 287 287 187 ■
Fixed assets,net 176 .j 176 218
Total Assets $ . 3,025,905 i 810,118 289,888 4,125,911 3,762,212 ■
Liabilities and Equity ■
Liabilities:
Warrants outstanding $ 58,535 29,120 87,655 82,227 ■
Accounts payable and accrued liabilities 38,741 j 18,0.18 56,759 45,500
Employee benefits payable 75 75 56 ■
Due to other funds 50,148 55,172 105,320 148,696
Unapportioned taxes 65,187 65,187 62,575 ■
Tax loss guarantees i 22,827 22,827 21,322
Due to other agencies 99,564 99,564 84,143 ■
Total Liabilities 38,816 108,683 289,888 437,387 444,519
Equity: f ■
Fund balances:
Reserved ■
I
Employees'pension benefits 2,987,089 I 2,987,089 2,637,020
Participation in individually directed ■
investment accounts ] 701,435 701,435 680,673
Total Equity 2,987,089 i 701,435 3,688,524 3,317,693 ■
Total Liabilities and Equity $ 3,025,905 810,118 289,888 4,125,911 3,762,212 ■
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1041
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■ COUNTY OF CONTRA COSTA
■ AGENCY FUNDS
COMBINING STATEMENT OF CHANGES:IN. ASSETS AND LIABILITIES
. YEAR ENDED JUNE 30,2000
(In7bousands)
■
Balance Balance
■ June 30, 1999 Additions Deductions June 30,2000
■ Tax Losses Reserve:
■ Assets:
Cash and investments $ 18,563 9,249 7,840 19,972
■ Due from other funds 2,759 2,855 2,759 2,855
■ Total Assets $ 21,322 12,104 10,599 22,827
■ Liabilities:
Tax loss guarantees $ 21,322 9,345 7,840 22,827
• Total Liabilities $ 21,322 9,345 7,840 22,827
■
. Unapportioned Taxes:
■ Assets:
Accounts receivable and
■ accrued revenue $ 5,606 18,895 19,952 4,549
Due from other funds 134 64,151 64,154 131
■ Taxes receivable 98,476 1,012,258 1,013,725 97,009
■ Total Assets $ 104,216 1,095,304 1,097,831 101,689
■ Liabilities:
■ Accounts payable and
accrued liabilities $ 9,935 27,231 24,557 12,609
■ Due to other funds 31,706 16,557 24,370 23,893
■ Unapportioned taxes 62,575 33,400 30,788 65,187
■ Total Liabilities $ 104,216 77,188 79,715 101,689
■ (continued)
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105
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COUNTY OF CONTRA COSTA
AGENCY 'FUNDS .
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES.
YEAR ENDED JUNE 30,2000 ■
(In Thousands)
Balance Balance ■
June 30, 19991 Additions Deductions June 30,2000
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Other Agencies:
Assets: ■
Cash and investments $ 130,372 2,277,360 2,268,412 139,320 ■
Accounts receivable and
accrued revenue 18,366 17,472 15,760 20,078
Due from other funds 10,181 25,365 29,572 5,974
Total Assets $ 158,919 2320,197 2,313,744 165,372 '
Liabilities:
Warrants outstanding $ 31,798 j 1,142,303 1,144,981 29,120
Accounts payable and ■
accrued liabilities 4,850 1 637,831 637,272 5,409
Due to other funds 38,128 j 51,000 57,849 31,279
Due to other agencies and districts 84,143 ! 425,486 410,065 99,564
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Total Liabilities $ 158,919 2,256,620 2,250,167 165,372 ■
(continued) ■
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■ COUNTY OF CONTRA COSTA
■ AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
■ YEAR ENDED JUNE 30,2000
(In Thousands)
■ Balance Balance
June 30, 1999 Additions Deductions June 30,2000
■ Totals-Agency Funds:
■ Assets:
■ Cash and investments $ 148,935 2,286,609 2,276,252 159,292
Accounts receivable and
■ accrued revenue 23,972 36,367 35,712 24,627
Due from other funds 13,074 92,371 96,485 8,960
■ Taxes receivable 98,476 1,012,258 1,013,725 97,009
Total Assets $ 284,457 3,427,605 3,422,174 289,888
■ Liabilities:
■ Warrants outstanding $ 31,798 1,142,303 1,144,981 29,120
Accounts payable and
■ accrued liabilities 14,785 665,062 661,829 18,018
Due to other funds 69,834 67,557 82,219 55,172
■ Unapportioned taxes 62,575 33,400 30,788 65,187
Tax loss guarantees 21,322 9,345 7,840 22,827
■ Due to other agencies and districts 84,143 425,486 410,065 99,564
■ Total Liabilities $ 284,457 2,343,153 2,337,722 289,888
(concluded)
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■ GENERAL FIXED ASSETS ACCOUNT GROUP
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. The General Fixed Assets Account Group is used to account for fixed assets of the County,other than those accounted for
in Enterprise,Internal Service and Pension Trust Funds.
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COUNTY OF CONTRA COSTA
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SCHEDULE OF GENERAL FIXED ASSETS-BY SOURCE
JUNE 30,2000* ■
(In Thousands)
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General Fixed Assets:
Land $ 39,132
Buildings and improvements 382,153 ■
Buildings and improvements-lease purchases 131,238 ■
Equipment 90,156.
Equipment-lease purchase 8,299 ■
Total General Fixed Assets $ 650,978 ■
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Investments in General Fixed Assets from: ■
General obligation bonds $ 8,562
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Federal grants 14,594 ■
State grants 70,286
General fund 365,381 ■
Special revenue funds 106,389
Other government agencies 84,932 ■
Gifts 834
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Total Investment in General Fixed Assets $ 650,978
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* Includes Housing Authority as of March 31,2000.
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COUNTY OF CONTRA COSTA
■ SCHEDULE OF GENERAL FIXED ASSETS-BY FUNCTION AND ACTIVITY
JUNE 36,2060-
(in
0,2000*(In Thousands)
Building& Equip-
Buildings& Improvements ment
■ Improve Lease Lease
Function and Activity - Total Land mentsPurchase Equipment Purchase
■ General Government:
Legislative
■ &administrative $ 913 889 24
Finance 1,100 9 1,024 ' 67
■ Counsel 109 109
Personnel 967 810 157
Elections 1,712 1,712
. Communications 3,346 14 3,185 147
Property management 18,913 1,386 .391 15,344 1,792
Plant acquisition 392,683 33,373 230,116 128,265 929
Promotion 3 3
Other general 5,284. 3,980 1,304
■ Total General Government - 425,030 33,373 23.1,525 128,656 27,985 3,491
. Public Protection:
Judicial 4,492 294 4,181 17
Police protection 13,356 7 874 10,382 2,093
Detention&correction 40,016 _ 1,491 30,990 2,582 3,217 1,736
Fire protection 39,849 2,026 14,789 23,034
Flood control 1,150 177 24 .949
Protective inspection 2;125 2,024 101
■ Other protection 2,886 428 1,728 710 20
Total Public Protection 103,874 4,129 48,699 2,582 44,497 3,967
■ Health and Sanitation:
■ Health 2,742 6 2,399 337
Hospital care 805. 141. 664
Sanitation 1,700 1,614 86
Total Health and Sanitation 5,247 . 141 1,620 3;149 337
■ Public Assistance:
Assistance administration 3,180 3,000 180
Veterans services 8 8
Other assistance 86,922 360 85,449 1,1 13
■ Total Public Assistance 90,110 360 85,449 4,121 180
Education:
■ Library services 6,708 349 5,477 882
Agricultural education 6 6
. Total Education 6,714 349 5,477 888.
Public Ways and Facilities 14,979 141 5,023 9,491 324
. Recreation and Cultural Services 5,024 639 4,360 25"
Total General Fixed Assets $ 650,978 39,132 382,153 131,238 90,156 8,299
* Includes Housing Authority as of March 31,2000.
■ 111
COUNTY OF CONTRA COSTA
SCHEDULE OF:CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY ,
YEAR ENDED JUNE 30,2000*
(In Thousands) ■
Balance Balance
Function and Activity July 1, 1999 Additions Deletions Transfers June 30,2000
General Government: ■
Legislative&administrative $ 914 2 (3) 913.
Finance 1,163 61 (124) 1,100
Counsel 109 109
Personnel 794 194 (21) 967
Elections 1,711 175 (174) 1,712
Communications 3,194 173 (21) 3,346
Property management 16,387 5,790 (3,264) 18,913 ■
Plant acquisition 371,914 21,118 (349) 392,683
Promotion 3 3
Other general 6,377 583 (1,676) 5,284
Total General Government 402,566 28,096 (5,632) 425,030
Public Protection:
Judicial 4,677 153 (338) 4,492
Police protection 12,919 1,950. (1,626) 113 13,356
Detention&correction 39,592 1,191 (767) 40,016
Fire protection 36,677 5,466. (2,294) 39,849
Flood control 1,150 1,150 ■
Protective inspection 1,594 585 (54) 2,125
Other protection 3,105 95 (201) (113) 2,886 ■
Total Public Protection 99,714 9,440 (5,280) 103,874
Health and Sanitation: ■
Health 2,790 87 (135) 2,742
Hospital'care 701 162 (58) 805
Sanitation 1,684. 16 1,700
Total Health and Sanitation 5,175 265 (193) 5,247
Public Assistance: .
Assistance administration 3,145 224 (189) 31180
Veterans services 8 8 ,
Other assistance 77,304 10,212 (594) 86,922
Total Public Assistance 80;457 10,436 (783) 90,110 .
Education:
Library services 7,538 242 (1,072) 6,708
Agricultural education 7- 6 (7) 6
Total Education 7,545 248 (1,079) 6,714
Public Ways and Facilities 13,255 2,142 (418) 14,979 ■
Recreation and Cultural Services 4,663 361 5,024
Total General Fixed Assets $ 613,375 50,988 (13,385) 650,978 ■
*Includes Housing Authority as of March 31,2000. ■
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•
■ COUNTY OF CONTRA COSTA
GENERAL COUNTY REVENUES BY SOURCE
■ LAST TEN FISCAL YEARS
(In Thousands)
■ Fiscal Licenses, Fines,
Year Permits& Forfeitures Use of Charges
Ended Franchise and Money and Inter, for
June 30, Taxes Fees Penalties Property Governmental. Services Other Total
■ 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
1997 184,805 14,265 17,343 35,457 469,257 127,208 . 25,585 873,920
1998 179,331 14,194 16,249 42,168 471,208 130,468 19,844 873,462
1999 192,915 16,221 17,088 40,649 502,908 145,210 27,283 942,274
2000 204,383 20,395 19,000 37,956 564,289 169,240 35,020 1,050,283
. NOTE: Includes all governmental fund types.
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COUNTY OF CONTRA COSTA
GENERAL COUNTY EXPENDITURES BY FUNCTION
LAST TEN FISCAL YEARS ■
(In Thousands)
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Fiscal ■
Year Public Debt
Ended General Public Health& Public j Ways& Service ■
June 30,_ Government Protection Sanitation Assistance Education Facilities &Other Total
0
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
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1994 66,008 229,263 154,556 275,713 9,260 34,743 40,817. 810,360
1995, 69,828 270,099 157,787 293,29.4 9,394 35,336 80,156- 915,894
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1996 84,137 257,933 138,243 286,457 12,878 39,536 72,515 891,699
1997 79,195 272,415 132,432 272,163 11,439 32,566. 65;904 866,114 ,
1998 85,786 266,707 147,867 268,633 11,774 33,071 . 76,088 889,926 ■
1999 108,963 287,538 157,041 289,570 12,828. 45,855 72,385 974,180 ■
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2.000 101,772 307,260 164,142 302,690 14,216 50,508 84,363 1,024,951 .
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NOTE: Includes all governmental fund types. Health and Sanitation includes operating transfers to the ■
County Hospital and HMO Enterprise Funds($17,856,000 for 1999-2000).
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■ COUNTY OF CONTRA COSTA'
GENERAL COUNTY REVENUES BY SOURCE
■ CONSTANT DOLLARS(1)(2) .
LAST TEN FISCAL YEARS
. (In Thousands)
■ Fiscal Licenses,
Year Permits& Fines, Charges
■ Ended Franchise Forfeits& Investment Inter- For'
June 30, Taxes Fees Penalties, Income; Governmental Services Other Total
■ 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 171724 537,080
1993 156,478 9,977 41647 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 93,429 9,934 576,502
1996 117;301 9,524 . 13,387 22,164 . . 307,394 85,043 13,964 568,777
1997 117,287 9,053 11,007 22,503 297,815 80,733 '16,238 5545636
1998 110,087 857.13 9,975 25,886 289,262 80,091 12,182 536,196
1999 .114•;083 91593 10;105 24,038 297,403 85,872 16,134 557,228
2000 115,962 11,572 . 10,780 21,535 320,164 965023 19,870 595,906
Notes: (1)Includes all governmental fund types.
(2)The information for the years 1990 through 2000 has been adjusted using the average Consumer
rPrice Index-Urban for each year with a base point of December,.1983;,equal to 100.
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COUNTY OF CONTRA COSTA
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GENERAL COUNTY EXPENDITURES BY FUNCTION-CONSTANT DOLLARS(1)(2)
LAST TEN.FISCAL YEARS ■
(in Thousands)
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Year Public Debt
Ended General Public Health& Publicl Ways& Service ■
June 30, Government Protection Sanitation Assistance Education Facilities &Other Total
1991 $ 54,974 161,301 74,519 166,3116 . 8,310 27;008 41,453 . 533,881 ■
1992 50,970 163,392 95,457 172,560 8,487 35,807 . 14,871 541,544
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1993 45,729 156,259 94,574 165,1711 7,833 29,382 18,695 517,643
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1994. 44,815 155,654 104,933 187;191 6,287 23,588 27,712 550,180
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1995 46,482 179,796 105,034 195,23,6 6,253 23,522 53,357 609,680 '
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1996 55;003 168,620 90,375 187,268 8,419. 25,846 47,406 582,937 ■
1997 50,261 172,889 84,048 172;729 7;260 20,668 41,826 549,681 ■
1998 52,662 163,724 90,772 164,907 7,228 20,301 46,708 546;302 ■
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1999• 64,437 170,040 92,869 171,242. 7,586 27,117 4206. 576,097 ■
2000 57,743 174,332 93,130 171,7319 8,066 28,657 47;866 581,533 . ■
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(1) Includes all governmental fund types. Health and Sanitation includes operating transfers to the
County Hospital and HMO Enterprise Funds in constant dollars($10,131,000 for 1999-2000). ■
(2) The information for the years 1990 through 2000 has been adjusted using the average Consumer r
Price index-Urban for each year with a base point of December, 1983,equal to 100.
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■ COUNTY OF CONTRA COSTA
ASSESSED VALUE OF TAXABLE PROPERTY(1)
LAST TEN FISCAL YEARS'
(In Thousands)
Assessed Value Net Increase
Fiscal
■ Year Assessed .
Ended Real Personal Value of Taxable Per-
June 30, Property Property Total Exemptions Property Amount centage
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1991 $ 52,665,650 $ 2,218,687 S 54,884,337 S 768,708 S 54,115,629 $ 5,473,391. 1.1.25 %
1992 56,863,974 2,378,515 59,242,489 820',302 58,422;187 4,306,558 7.96
1993 59,800,740 2,501,057 62,301,797 908,476 61,393,321 2,971,134 5.09
1994 61;824,575 2,685,105 64,509,680. 1,081,984 63,427,696 2,034,375 3.31
S 1995 63,992,943 2,406,789 66,399,732 1,105,367 65,294,365 1,866,669 2.94
■ 1996 65,949,619 2,417,931 68,367,550 1,221,088 67,146,462 1,852,097 2.84
■ 1997 67,846,683 2,657,824 70,504,507 1,262,407 69,242,100 2,095,638 3.12
■ 1998 69,194,267 2,513,679 71,707,946 1,393,145 70,314,801 11072,701 1.55
. 1999 72,525,051 2,728,990 75,254,041 1,554,486 73,699,555 3,384,754 4.81
■ 2000 77,475,617 2,495,049 79,970,666 1,683,078 78,287,588 '4,588,033 6.23
NOTE: (1) Article XIIIA,added to California Constitution by Proposition 13 in 1978,fixed the base for valuation of
property subject to taxes at the full cash value which appeared on the Assessor's 1975-76 assessment roll.
Thereafter, full cash value can be increased; a)to reflect annual inflation up to 2 percent; b) to reflect
rcurrent market value at time of ownership change and c)to reflect market value for new construction.
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COUNTY OF CONTRA COSTA ■
GENERAL TAXES LEVIED AND COLLECTED
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LAST TEN FISCAL YEARS
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Fiscal Year
Ended General Tazes General Taxes ■
June 30, Levied(11) Collected(2)
1991 $ 541,156,1290 $ 541,156,290 . ■
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1992 584,221,870 584,221,870
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1.993 613,933,210 613,933,210 ■
1994 634,276,1960 634,276,960 ■
1995 652,943,650 652,943,650 ■
1996 671,464,620 671,464,620
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1997 692,421,1000 692,421,000
1998 703,148,1010 703,148,010
1999 736,995,1550 736,995,550
2000 782,875,1880 782,875,880 ■
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NOTES: (i) General taxes are calculated at 1 percent of total assessed value less local exemptions. ■
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(2) General County taxes collected are the same as the amounts levied, because the County follows
California's alternate method of apportionment (the Teeter Plan). Under the Teeter Plan, all
amounts levied are apportioned to the County and other taxing agencies regardless of whether they ■
are collected in the current year or not. A tax losses reserve fund insures losses resulting when a
property is sold for taxes,and the proceeds are insufficient to pay the outstanding amounts due. ■
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■ COUNTY OF CONTRA COSTA
SPECIAL ASSESSMENTS LEVIED AND COLLECTED
LAST TEN FISCAL'YEARS(1)
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Fiscal Year
Ended Special Assessments Special Assessments
June.30, Levied(2) Collected(3)
■ 1995 $ 4,809,648 $ 4,809,648
■ 1996 3,693,552 3,693,552
■ 1997 3,232,099 3,232,099
1998 2,946,192 2,946,192
1999 3,155,064 3,155,064
2000 3,027,937 3,027,937
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■ NOTES: (1) Data for this schedule are provided for years in which special assessment,debt with government
commitment has been reported separately in the CAFR. Data are not available for prior years.
■ (2) . Special assessments are. amounts levied to,pay special assessment debt with government
commitment.
■ (3) Special assessments collected are the same as the amounts levied,because the County follows
■ California's alternate method of apportionment (the Teeter Plan). 'Under the Teeter Plan, all
amounts levied are apportioned to the County and other taxing agencies regardless of whether
. they are collected in the current year or not. A tax losses reserve fund insures losses resulting
when a property is sold for taxes, and the proceeds are insufficient to pay the outstanding
amounts due.
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COUNTY OF CONTRA-COSTA ■
PROPERTY TAX RATES(1)
DIRECT AND OVERLAPPING GOVERNMENTS ■
LAST TEN FISCAL YEARS
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Fiscal Year County- County Local ■
Ended wide Special Special I .Agency
June 30, Rate Districts Districts Districts Schools Cities Total ■
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 l .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 .
1997 1.0000 0010 .0064 .0309 .0263 .0148 1.0794
1998 1.0000 .0009 .0063 1 .0304 .0297 .0142 1.0815
1999 1.0000 .0008 .0061 .0262 .0342 .0139 1.0812 ■
2000 1.0000 .0006 .0055 I .0099 .0135 .0334 1.0629
NOTE: (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 percent of full cash value ($1 per $100 of
taxable assessed valuation). The rates) shown above are percentages of assessed ,
valuation.
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■ 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
■ 1.991 $ 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
1997 102,991 81,617 157,386 383,348 137,713 61,122 924,177
1998 103,519 84,097 169,578 390,822 134,065 62,598 944,679
■ 1999 109,632 79,057 178,329 416,242 139,426 65,433 988,119 .
■ 2000 115,829 81,995 176,174 444,126 144,964 71,203 1,034,291
■ NOTE: This schedule shows the property tax levies by major group of taxing agencies.
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COUNTY OF CONTRA COSTA
PROPERTY TAX LEVIES AND DELINQUENCIES
Total Portion of Percentage of
Fiscal Year Current Current Levy Current Levy Total Delinquent Tax Losses Reserve as a
Ended Year Delinquent at Delinquent at Taxes at June 30 Reserve Fund Percentage of
June 30, Tax Levy June 30 June 30 for all Years at June 30 Delinquent Taxes
1976 $ 290,128,126 $ 5,120,237 1.76 % $ 11,678,432 $ 8,612,344 73.75 %
1977 331,632,809 4,728,220 1.43 11,167,061 10,073,672 90.21
1978 373,950,185 5,943,840 1.59 12,270,176 11,614,986 94.66
1979 196,482,131 3,501,345 1.78 9,313,032 10,132,029 108.79
1980 202,823,519 4,911,417 2.42 10,040,343 10,206,725 101.66
1981 237,630,961 7,195,889 3.03 12,244,759 7,213,929 58.91
1982 264,897,190 10,557,491 3.99 17,041,514 8,700,583 51.06
1983 294,757,661 10,281,578 3.49 19,398,576 11,158,615 57.52
1984 319,869,578 9,216,399 2.88 18,963,037 14,330,673 75.57
1985 356,956,194 10,646,452 2.98 19,856,715 18,166,548 91.49
a'- -- --- --- - - - -- - ---
1986 403,053,585 11,865,967 2.94 23,885,971 22,766,159 95.31
1987 436,570,280 12,330,764 2.82 23,465,796 17,393,902 74.12
1988 487,158,795 13,955,266 2.86 25,072,647 18,430,198 73.51
1989 535,212,918 13,387,564 2.50 24,460,470 20,125,551 82.28
1990 593,937,412 14;746,710 2.48 24,942,747 21,797,766 87.39
1991 669,071,124 19,762,687 2.95 31,374,327 24,093,615 76.79
1992 714,963,082 24,787,991 3.47 41,780,835 26,558,333 63.57
1993 760,559,294 24,239,204 3.19 46,553,277 29,042,152 62.38
1994 794,435,830 20,652,106 2.60 43,996,595 31,225,565 70.97
1995 823,495,651 20,640,379 2.51 43,587,741 24,709,211 56.69
1996 854,519,586 18,296,237 2.14 41,993,380 18,670,811 44.46.
1997 869,580,974 18,057,023 2.08 42,022,344 17,154,539 40.82
1998 892,581,453 15,547,736 1.74 37,200,417 19,508,732 52.44
1999 939,437,116 15,375,159 1.64 32,858,406 21,550,142 65.58
2000 981,579,866 15,904,158 1.62 31,563,440 23,054,893 73.04
■ MOONS NEESE MOMMOMM MMMMMMMM 0 ■ 0 0 0 ■
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■ 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 Value Gross Debt Service Net Bonded Debt Net Bonded
Ended of Taxable Bonded Monies Bonded' To Assessed Debt Per
■ June 30, Population Property(000's) Debt Available Debt Value Capita
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 61,39.3,320, 37,650,000 39,997 37,610,003 0.061 43.98
■ 1,994 868,600 63,427,697 374,392,000 1,233,000 373,159,000 0.588 429.61
■ 1995 883,390 65,294,365 373,161,000 2,616,000 370,545,000 0.567 419.46
1996 870,724 67,146,462 366,517,000 2,371,000 364,146,000 0.542 418.21
■ 1997 879,206 69,242,100 360,830,000 2,513,000 358,317,000 0.517 407.55
■ 1998 900,688 70,314,801 352,965,000 2,766,000 350,199,000 0.498 388.81
1999 916,403 73,699,555 '317,695,000 . 2,711,000 314,984,000 0.427 343.72
2000 930,025 78,287,588 304,635,000 3,857,000 300,778,000, 0.384 323.41
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■ NOTE: (1) Does not include Public Financing Auhtority debt, Public Facilites Corporation debt, Redevelopment Agency
debt nor special assessment debt with government commitment.
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COUNTY OF CONTRA COSTA ,
PROPERTY VALUE,CONSTRUCTION AND BANK DEPOSITS
LAST TEN FISCAL YEARS ■
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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) ■
1990 3,132, 1,149 1 560,193 $ 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 3,682 230 583,734 164,684 9,425,977
1995 3,137 618 619,685 190,443 9,769,220
1996 3,080. 450 584,108 170,069 10,510,172 a
1997 3,105 381 582,793 180,794 11,160,868
1998 3,144 999 738,939 235,905 11,491,805
1999 3,909 504 852,256 234,752 13,942,607 ■
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Source: (1) Economic Sciences Corp:11990-1999
(Z) "Commercial Bank Deposits",Federal Deposit Insurance Corporation
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Assessed Value of Taxable Property(000's)
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■ Residential Commercial Industrial Land Total
■ $ 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
43,971,060 7,556,205 12,591,768 1,175,332 65,294,365
■ 45,312,034 7,448,151 13,281,211 1,105,065 67,146,461
■ 47,836,713 9,456,047 11,9249385 1,097,656 70,314,801
■ 50,500,004 9,865,342 12,187,476 1,146,733 73,699,555
59,629,822 11,590,814 11,955,053 1,361,172 84;536,861
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COUNTY OF CONTRA COSTA ■
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL
BONDED DEBT TO TOTAL GENERAL EXPENDITURES(2) i
LAST TEN FISCAL YEARS
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. Ratio Of Debt
Fiscal Year Total Total General Service To i
Ended Debt Expenditures (1) Total General
June 30, Principal Interest Service (000's) Expenditures
1991 $ 475,000 $. 628,000 $ 1,10 3,000 $ 721,805 .0015 i
1992 300,000 502,000 802,000 760,329 .0011
1993 320,000 383,000 7'03,000 749,495 .0009 i
1994 614,000 6,021,000 6,635,000 810,360 .0082 i
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1995 1,278,000 22,338,000 23,61116,000 915,893 .0258 i
1996 4,000,000 22,435,000 26,435,000 891,699 .0296.
1997 5,703,000 . 22,242,000 27,945,000 .866,114 .0323
1998 7,475,000 .21;952,000 29,427,000 889,926 .0331 i
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1999 9,370,000 21,539,000 30;909,000 974,180 .0317
2000 11,325,000 20,952,000 32,277,000 1,024,951 .0315 i
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NOTES: (1) Includes all governmental fund types. i
(2) Does not include Public Financing Authroity;Public Facilities Corporation,
Redevelopment Agency nor assessment district debt. i
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i COUNTY OF CONTRA COSTA
COMPUTATION OF LEGAL DEBT MARGIN
i YEAR ENDED JUNE 30,2000
(In Thousands)
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i Assessed Value of Taxable Property $ 78,287,588
Debt Limit Five Percent of Assessed Value(1) $ 3,914,379
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Amount of Debt.Applicable to Debt Limit(2)
i Total Bonded Debt 360,785
Less: Assets in Debt Service Funds 10,823
Total Amount of Debt Applicable to Debt Limit 349,962
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i Legal Debt Margin $ 3,564,417
NOTES: (1) Section 2990,9 of the California Government Code limits
General Obligation Bond indebtedness to five percent of the
i total assessed valuation of all taxable real and personal .
property within the Countv.
i (2) Does not include Public Financing Authority,Public
Facilities Corporation and assessment district debt.
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COUNTY OF CONTRA COSTA ■
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
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Debt Applicable May 1,2000(1) ■
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Percentage Amount
DIRECT GENERAL FUND OBLIGATION DEBT: .
Contra Costa County General Fund Obligations 100.000 $ 302,620,000
Contra Costa County Pension Obligations I 100.000 313,190,000
TOTAL DIRECT DEBT 615,810,000 ■
OVERLAPPING DEBT: ■
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Contra Costa County Board of Education Cert. of Participation 100.000 3,305,000
Contra Costa County Mosquito Abatement Cert.of Part. 100.000 1,495,000 ■
Alameda-Contra Costa Transit District Cert.of Participation 10.782 2,618,948
East Bay Municipal Utility District and Special District No.!1 48.963-5.988 6,156,441
Acalanes and Liberty Union High School Districts 100.000 108,584,911
Martinez Unified School District 100.000 41,629,757 ■
Pittsburg and West Contra Costa Unified School Districts 100.000 59,390,000 ■
Lafayette School District 100.000 27,010,000
San Ramon Valley Unified School District&Educ.Facility Corp 100.000 33,230,000 ■
SRV Unified School District Overlapping Tax and Assessment Debt 100.000 70,000,000
SRV Unified School District Lease Tax Obligations ! 100.000 22,510,000
Other School Districts'Overlapping Tax and Assessment Debt 1,00.000 71,515,398 ■
Antioch Unified School District Certificates of Participation 100.000 21,495,695 .
Other School Districts'General Fund Obligations .473-100.000 47,203,308
Cities'Overlapping Tax and Assessment Debt 100.000 6,595,000 .
City of Concord General Fund Obligations ! 100.000 30,770,000
City of Richmond General Fund Obligations 100.000 27,492,772 ■
City of Richmond Pension Obligations. 100.000 .36,280,000
City of Antioch General Fund Obligations 100.000 16,009,708 ■
City of San Ramon General Fund Obligations 100.000 22,570,000 ■
Other Cities'General Fund Obligations i 100.000 33,670,000
East Bay Regional Park District 44.434 80,241,139 ■
Hospital Districts and Authorities 100.000 5,555,000
Other Special Districts'Cert.of Participation I 100.000 12,260,000 ■
Other Special Districts'Overlapping Tax and Assessment Debt 100.000 2,365,000
Community Facilities District 100.000 211,050,000 ■
1915 Act Assessment Bonds(Estimate) 100.000 299,290,598
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TOTAL OVERLAPPING DEBT j 1,300,293,675
(continued)
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. COUNTY OF CONTRA COSTA
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
TOTAL GROSS DIRECT AND OVERLAPPING DEBT 1,916,103,675
. Less: San Ramon Unified School Dist.Certificates of Participation
(Self-supporting from GIC from Bayerische Landesbank) 13,400,000
. East Bay Municipal Utility District and Special District
No. 1.(100%self-supporting) 3,427,410
. City of Concord lease bonds(100%self-supporting) 865,000
TOTAL NET DIRECT AND OVERLAPPING DEBT $ 1,898,411,265
1999-2000 Assessed Value of Taxable Property $ 78,287,588,000
Less: Redevelopment Increments .6,660,417,603
■ Adjusted Assessed Valuation $ 71,627,170,397
Population 930,025
■ Ratio to
Full Cash Per
■ Value(%) Capita
Direct Debt(Includes County Lease Revenue Obligations) 0.86 $ 662
Total Gross Direct and Overlapping Debt 2.68 1,398
Total Net Direct and Overlapping Debt 2.65 2,041
■ (1)Excludes tax and revenue anticipation notes;revenue,mortgage revenue and tax allocation bonds and non-bonded
capital lease obligations.
(concluded)
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COUNTY OF-CON,TKA COSTA .
TEN PRINCIPAL;TAXPAYERS
YEAR ENDED JUNE 30,2000 ■
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Percent Of Total ■
1999-2,000 Secured Secured
Assessed Assessed ■
Taxpayer Type of Business Valuation Valuation
Chevron USA Petroleum Refining $ 1,850,028,937 2.36 %
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Pacific Gas&Electric Utility 1,401,840,905 1.79
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Tosco Corp Petroleum Refining 1,231,248,814 1.57
Shell Oil Company Petroleum Refining 1,070,925,694 1.37 ■
Pacific Bell Utility 954,452,636 1.22
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USS Posco Steel Production 353,573,814 0.45
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Seeno and Associates Construction 332,252,823 0.42 . .
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Bank of America Banking' 186,852,827 0.24 .
Taubman Real Estate Investments) 159,884,248 0.20 .
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Cornerstone Real Estate Investments 145,183,551 .0.19 a
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$ 7,686,244,249 9.82 %
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. COUNTY OF CONTRA COSTA
DEMOGRAPHICS-POPULATION
Date of Special
. Incor- Census
Jurisdiction potation 1950 .1960 1970 1975 1980 1990 2000
■ Antioch 2/2/1872 11,051 17,305 28,060 33,21.5 43,559 61,379 84,485
• Brentwood 1/1/1948 1,729 2,186 2,649 3,662 4,434 7,515 23,090
Clayton 3/18/1964 1,385 1,790 4,325 7,219 11,373
Concord 2/2/1905 6,953 36,208 85,164 94,673 103,251 110,640. 114,932
■ Danville 7/1/1982 28,675 40,484
■ El Cerrito 8/20/1917 18,011 25,437 25,190 22,950 22,731 22,684 23,874
. Hercules 12/15/1900 343 310 252 121 5,963 16,554 19,552
Lafayette 7/22/1968 20,484 19,628 20,879 24,482 24,360
Martinez" 4/1/1876 8,268 9,604 16,506 18,702 22,582 33,510 37,034
Moraga 11/13/1974 14,418 15,014 14;780 17,006
• Orinda 7/1/1985 16,704 17,436
Pinole 6/25/1903 1,147 6,064 13,266 15,337 14,253 17,147 18,657
Pittsburg 6/22/1903 12,763 19,062 20,651 24,347 33,034 47,190 54,383
■ Pleasant Hill 11/14/1961 24,610 25,398 .25,124 31,115 33,169
. Richmond 8/7/1905 99,545 71,584 79,043. 70,126 74,676 83,718 94,369
■ San Pablo 4/26/1948 14,476 19,687 21,461 19,392 19,750 24,709 26,827
■ San Ramon 7/1/1983 34,170 45,704
Walnut Creek 10/19/1914 2,420 9,903 39,844 46,034 53,643 60,542 64,710
Total Incorporated 176,706 217,350 378,565 409,793. 463,218 642,733 751,445
• Unincorporated 122,278 191,680 177,240 173,036 194,034 154,548 178,580
TOTAL COUNTY 298,984 409,030 555,805 582,829 657,252 797,281 930,025
Source: 1950-1990 U.S.Census; 1992-2000 Calif6mia State Department of Finance.
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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 feeti
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 1850.
JUNE 1998 NOVEMBER 1998 MARCH 2000
PRIMARY ELECTION GENERAL ELECTION PRIMARY ELECTION
REGISTERED VOTERS 492,730 485,910 458,136
NUMBER VOTING 222,717 306,712 276,352
PERCENT VOTING 45.20 63.12 60.32 ■
ROADS: 741.03 miles of County maintained streets and roads in the unincorporated
areas.
COUNTY EMPLOYEES NUMBER OF
AT JUNE 30: PERCENT OF EMPLOYEES ■
NUMBER OF i INCREASE PER THOUSAND
YEAR EMPLOYEES (DECREASE), OF POPULATION
1990 6,718 3.9 8.4
1991 7,008 4.3 8.6
1992 7,080 1.0 8.5
1993 6,689 (5.5) 7.8
1994 6,658 (0.5) 7.7
1995 6,822 2.5 7.7
1996 6,856 0.5 7.9
1997 6,974 1.7 7.9
1998 7,106 1.9 7.9 ■
1999 7,683 8.1 8.4
2000 8,090 5.3 8.7 ■
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