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General Information Page 1
County of (Name of County) Counties Financial Transactions Report
General Information
Fiscal Year (Reporting Year)
County Auditor-Controller
First Name M. I. Last Name
County Mailing Address
Street 1 Has Address Changed?
Street 2
City State Zip
Report Prepared By
First Name M. I. Last Name
Title Telephone
Email Fax No.
Does the report contain data from audited financial statements?
Yes No
Comments Page 1
County of (Name of County) Counties Financial Transactions Report
Comments for the County Report
Fiscal Year (Reporting Year)
Comments
Internal Service Fund Page 1
County of (Name of County) Counties Financial Transactions Report
Internal Service Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Fiscal Year (Reporting Year)
Internal Service Fund Name (Specify) Operating Revenues
Charges for Services
Other Operating Revenues
Total Operating Revenues
Operating Expenses
Personnel Services
Contractual Services
Materials and Supplies
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss) Nonoperating Revenues
Investment Earnings
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers Capital Contributions (Current Fiscal Year)
Federal
State
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Internal Service Fund Page 2
County of (Name of County) Counties Financial Transactions Report
Internal Service Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Net Position (Deficit), End of Fiscal Year Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
County of (Name of County)
Counties Financial Transactions Report
Airport Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Fiscal Year (Reporting Year)
Operating Revenues
Hangar Space Rentals
Aircraft Parking
Building Rentals
Lease of Ground Area
Fuel Flowage Fees
Landing, Gate, and Ramp Fees
Passenger Facility Charges
Concession Revenues
Sales and Services
Other Operating Revenues
Total Operating Revenues
Operating Expenses Maintenance and Operation
Landing Areas
Aircraft Parking
Hangars
Terminal Buildings and Areas
Other Buildings and Areas
General Shops and Equipment
Personnel Services
Contractual Services
Materials and Supplies
General and Administrative Expenses
Cost of Sales and Services
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
Aid for Construction
In-Lieu Taxes
Other Intergovernmental – State
Airport Enterprise Fund Page 1
County of (Name of County)
Counties Financial Transactions Report Airport Enterprise Fund
Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Intergovernmental – County
Intergovernmental – Other
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Nonoperating Expenses
Interest Expense
Taxes and Assessments
Judgments and Damages
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Airport Enterprise Fund Page 2
County of (Name of County)
Counties Financial Transactions Report Airport Enterprise Fund
Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Statistics
Total Acreage
Length of Longest Runway Surfaced
Length of Longest Runway Unimproved
Length of Longest Taxiway Surfaced
Length of Longest Taxiway Unimproved
Parking Apron Acreage Surfaced
Parking Apron Acreage Unimproved
Aircraft Tie-Down Acreage
Auto Parking Acreage
Total Number of Tenant Aircraft
Number of Hangars
Total Aircraft Movements
Annual Fuel Consumption (Gallons)
Year of Acquisition
Total Public Investment
Percent Contributed by Federal Airport Funds
Number of Passengers Enplaned
Number of Passengers Deplaned
Pounds of Air Cargo and Express
Pounds of Mail
Number of Air Carriers Scheduled per Day
Public Funds Required to Improve Airport(s) to 1958 National Airport Standard (Estimate)
Airport Enterprise Fund Page 3
County of (Name of County) Counties Financial Transactions Report
Electric Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Fiscal Year (Reporting Year)
Operating Revenues Electricity Sales Revenues
Residential
Commercial and Industrial
Rural
Sales to Public Authorities
Sales to Other Utilities for Resale
Interdepartmental
Other Electricity Sales Revenues
Other Electricity Revenues
Servicing of Customer Installations
Service-Type Assessments
Other Operating Revenues
Total Operating Revenues
Operating Expenses Electricity Production Expenses
Electricity Generation
Electricity Purchases
Other Electricity Production Expenses
Transmission
Distribution
Customer Accounting and Collection
Sales Promotion
Personnel Services
Contractual Services
Materials and Supplies
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Rents, Leases, and Franchiese
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
Aid for Construction
In-Lieu Taxes
Other Intergovernmental – State
Electric Enterprise Fund Page 1
County of (Name of County) Counties Financial Transactions Report
Electric Enterprise Fund
Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Intergovernmental – County
Intergovernmental – Other
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Electric Enterprise Fund Page 2
County of (Name of County) Counties Financial Transactions Report
Electric Enterprise Fund
Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Statistics Number of Customer Accounts
Residential
Commercial and Industrial
Rural
Other Customer Accounts
Number of Kilowatt Hours
Generated
Purchased
Sold
Minimum Periodic Charge
Residential
Commercial and Industrial
Rural
Kilowatt Hours Included in Minimum Periodic Charge
Residential
Commercial and Industrial
Rural
Minimum Periodic Charge Billing Cycle (In Months)
Are electric services provided by other than the local agency? (Report Yes or No)
Electric Enterprise Fund Page 3
County of (Name of County) Counties Financial Transactions Report
Gas Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Fiscal Year (Reporting Year)
Operating Revenues Gas Sales Revenues
Residential
Commercial and Industrial
Other Gas Sales Revenues
Other Operating Revenues
Total Operating Revenues
Operating Expenses Gas Production Expenses
Gas Manufactured
Gas Purchases
Other Gas Production Expenses
Transmission
Distribution
Customer Accounting and Collection
Sales Promotion
Personnel Services
Contractual Services
Materials and Supplies
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Rents, Leases, and Franchises
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
Aid for Construction
In-Lieu Taxes
Other Intergovernmental – State
Intergovernmental – County
Intergovernmental – Other
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Gas Enterprise Fund Page 1
County of (Name of County) Counties Financial Transactions Report
Gas Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Gas Enterprise Fund Page 2
County of (Name of County) Counties Financial Transactions Report
Gas Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Statistics Number of Customer Accounts
Residential
Commercial and Industrial
Other Customer Accounts
Quantity of Gas
Manufactured
Purchased
Sold
Unit of Measure for Above
Minimum Periodic Charge
Residential
Commercial and Industrial
Quantity of Gas Included in Minimum Periodic Charge
Residential
Commercial and Industrial
Unit of Measure for Gas Included in Minimum Periodic Charge
Residential
Commercial and Industrial
Minimum Periodic Charge Billing Cycle (In Months)
Are gas services provided by other than the local agency? (Report Yes or No)
Gas Enterprise Fund Page 3
County of (Name of County) Counties Financial Transactions Report
Harbor and Port Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Fiscal Year (Reporting Year)
Operating Revenues Marine Sales and Services
Dockage
Wharfage
Storage, Demurrage and Space Rental
Loading and Unloading
Service Charges — Bulk Loader
Service Charges — Cargo
Stevedoring
Other Marine Sales and Services
Harbor Sales and Services
Slip Rentals
Launching Charges
Fuel Sales
Rents and Concessions
Other Harbor Sales and Services
Other Operating Revenues
Total Operating Revenues
Operating Expenses
Operation and Security
Maintenance
Personnel Services
Contractual Services
Materials and Supplies
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
Aid for Construction
In-Lieu Taxes
Harbor and Port Enterprise Fund Page 1
County of (Name of County) Counties Financial Transactions Report
Harbor and Port Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Other Intergovernmental – State
Intergovernmental – County
Intergovernmental – Other
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Harbor and Port Enterprise Fund Page 2
County of (Name of County) Counties Financial Transactions Report
Hospital Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Fiscal Year (Reporting Year)
Operating Revenues Patient Revenues
Daily Hospital Services
Ambulatory Services
Ancillary Services
Inpatient
Outpatient
Other Patient Revenues
Gross Patient Revenues
Deductions from Patient Revenues
Charity Discounts
Donations for Indigent Care
Provisions for Bad Debts
Medicare Contractual Adjustments
Medi-Cal Contractual Adjustments
Other Contractual Adjustments
Other Deductions from Patient Revenues
Total Deductions from Patient Revenues
Capitation Premium Revenues
Medicare Capitation Premium Revenues
Medi-Cal Capitation Premium Revenues
Other Capitation Premium Revenues
Total Capitation Premium Revenues
Net Patient Revenues
Tuition and Other Educational Revenues
Services, Commissions and Rentals
Other Operating Revenues
Total Operating Revenues
Operating Expenses
Daily Hospital Services
Ambulatory Services
Ancillary Services
Purchased Services
Inpatient
Outpatient
Research Expenses
Education Expenses
Personnel Services
Contractual Services
Materials and Supplies
Hospital Enterprise Fund Page 1
County of (Name of County) Counties Financial Transactions Report
Hospital Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Contributions and Donated Services
Maintenance of Restricted Funds Revenues
Unrestricted Income from Endowment Funds
Unrestricted Income from Other Restricted Funds
Term Endowment Funds Becoming Unrestricted
Transfers from Restricted Funds for Nonoperating Expenses
Physicians’ Offices and Other Rental Revenues
Medical Office Building Revenues
Child Care Services Revenues (Nonemployees)
Family Housing Revenues
Retail Operations Revenues
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
Aid for Construction
In-Lieu Taxes
Other Intergovernmental – State
Intergovernmental – County
Intergovernmental – Other
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Hospital Enterprise Fund Page 2
County of (Name of County) Counties Financial Transactions Report
Hospital Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Nonoperating Expenses
Interest Expense
Intergovernmental Transfers Expense
Maintenance of Restricted Funds Expenses
Physicians’ Office and Other Rental Expenses
Medical Office Building Expenses
Child Care Services Expenses (Nonemployees)
Family Housing Expenses
Retail Operations Expenses
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Hospital Enterprise Fund Page 3
County of (Name of County) Counties Financial Transactions Report
Sewer Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Fiscal Year (Reporting Year)
Operating Revenues
Service Charges
Permit and Inspection Fees
Connection Fees
Standby and Availability Charges
Service-Type Assessments
Service Penalties
Other Operating Revenues
Total Operating Revenues
Operating Expenses
Transmission
Treatment and Disposal
Taxes
Personnel Services
Contractual Services
Materials and Supplies
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Rents, Leases, and Franchises
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
Aid for Construction
In-Lieu Taxes
Other Intergovernmental – State
Intergovernmental – County
Intergovernmental – Other
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Sewer Enterprise Fund Page 1
County of (Name of County) Counties Financial Transactions Report
Sewer Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
Connection Fees (Capital)
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Sewer Enterprise Fund Page 2
County of (Name of County) Counties Financial Transactions Report
Solid Waste Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Fiscal Year (Reporting Year)
Operating Revenues
Disposal Fees – Commercial
Disposal Fees – Public
Collection Fees – Residential
Collection Fees – Commercial
Other Operating Revenues
Total Operating Revenues
Operating Expenses Disposal Expenses
Personnel Services
Contractual Services
Materials and Supplies
Other Disposal Expenses (Abatements)
Total Disposal Expenses
Collection Expenses
Personnel Services
Contractual Services
Materials and Supplies
Other Collection Expenses
Total Collection Expenses
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Rents, Leases, and Franchises
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
Aid for Construction
In-Lieu Taxes
Other Intergovernmental – State
Intergovernmental – County
Intergovernmental – Other
Solid Waste Enterprise Fund Page 1
County of (Name of County) Counties Financial Transactions Report
Solid Waste Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Solid Waste Enterprise Fund Page 2
County of (Name of County) Counties Financial Transactions Report
Transit Enterprise Fund
Statement of Revenues, Expenses, and Change in Fund Net Position
Fiscal Year (Reporting Year)
Operating Revenues
Passenger Fares
Transportation Revenues
Nontransportation Revenues
Other Operating Revenues
Total Operating Revenues
Operating Expenses
Transportation Purchases
Personnel Services
Contractual Services
Materials and Supplies
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Rents, Leases, and Franchises
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
State Transit Assistance Funds
Aid for Construction
In-Lieu Taxes
Other Intergovernmental – State
Intergovernmental – Local
Local Assistance
Local Sales Tax
TDA 1/4 Cent Sales Tax
Other Intergovernmental – Local
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Transit Enterprise Fund Page 1
County of (Name of County) Counties Financial Transactions Report
Transit Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Transit Enterprise Fund Page 2
County of (Name of County) Counties Financial Transactions Report
Water Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Fiscal Year (Reporting Year)
Operating Revenues Water Sales Revenues
Retail Water Sales
Within Local Agency Boundaries
Residential
Business
Industrial
Irrigation
Outside Local Agency Boundaries
Residential
Business
Industrial
Irrigation
Sales to Other Utilities for Resale
Interdepartmental
Other Water Sales Revenues
Water Services Revenues
Fire Prevention
Groundwater Replenishment
Connection Fees
Standby and Availability Charges
Service-Type Assessments
Other Water Services Revenues
Other Operating Revenues
Total Operating Revenues
Operating Expenses Water Supply Expenses
Water Supply
Water Purchases
Groundwater Replenishment
Other Water Supply Expenses
Pumping
Treatment
Transmission
Distribution
Customer Accounting and Collection
Sales Promotion
Personnel Services
Contractual Services
Materials and Supplies
Water Enterprise Page 1
County of (Name of County) Counties Financial Transactions Report
Water Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Rents, Leases, and Franchises
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
Aid for Construction
In-Lieu Taxes
Other Intergovernmental – State
Intergovernmental – County
Intergovernmental – Other
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
Connection Fees (Capital)
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Water Enterprise Page 2
County of (Name of County) Counties Financial Transactions Report
Water Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position and Statistics
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Statistics Minimum Residential Periodic Charge
Minimum Residential Periodic Charge (Report in Dollars and Cents: 1.25)
Water Included In Minimum Periodic Charge (In Cubic Feet)
Minimum Periodic Charge Billing Cycle (In Months)
Number of Accounts – Direct Customers – Within Local Agency Boundaries
Number of Accounts – Direct Customers – Outside Local Agency Boundaries
Number of Accounts – Other Water Utilities or Agencies
Use Whole Acre-Feet for Quantities of Water Below
Water Purchased from Other Water Utilities or Agencies
Total Water Introduced into System
Water Sold, Used, or Lost
Water Sold to Direct Customers
Water Sold to Other Water Utilities or Agencies
Water Sold to or Used by Local Agency (Not Accounted for Above)
Water Lost Through System
Total Water Sold, Used, or Lost
Are water services provided by other than the local agency? (Report Yes or No)
Water Enterprise Page 3
County of (Name of County) Counties Financial Transactions Report
Other Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position
Fiscal Year (Reporting Year)
Enterprise Fund Name (Specify) Operating Revenues
Charges for Services
Other Operating Revenues
Total Operating Revenues
Operating Expenses
Personnel Services
Contractual Services
Materials and Supplies
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Rents, Leases, and Franchises
Intergovernmental – Federal
Aid for Construction
Other Intergovernmental – Federal
Intergovernmental – State
Aid for Construction
In-Lieu Taxes
Other Intergovernmental – State
Intergovernmental – County
Intergovernmental – Other
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Other Enterprise Fund Page 1
County of (Name of County)
Counties Financial Transactions Report Other Enterprise Fund
Statement of Revenues, Expenses, and Change in Fund Net Position
Capital Contributions (Current Fiscal Year)
Federal
State
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Other Enterprise Fund Page 2
Conduit Financing Page 1
County of (Name of County) Counties Financial Transactions Report
Conduit Financing Statement of Revenues, Expenses, and Change in Fund Net Position
Statement of Change in Fiduciary Net Position
Fiscal Year (Reporting Year)
Enterprise Fund Fiduciary Fund
Operating Revenues/Additions
Financial Service Fees
Application Fees
Issuance Fees
Closing Fees
Annual Administration Fees
Project Monitoring Fees
Lease Program Fees
Other Fees and Charges
Lease Rental Payments
Investment Earnings
Other Operating Revenues/Additions
Total Operating Revenues/Additions
Operating Expenses/Deductions
Legal Fees
Trustee Fees
Underwriter's Fees
Other Agent Fees
Insurance
Project Costs
Debt Issuance Costs
Distributions to Outside Agencies
Deposits Returned
Personnel Services
Contractual Services
Materials and Supplies
General and Administrative Expenses
Depreciation and Amortization Expenses
Other Operating Expenses/Deductions
Total Operating Expenses/Deductions
Operating Income (Loss)
Nonoperating Revenues
Investment Earnings
Intergovernmental — Federal
Intergovernmental — State
Intergovernmental — Other
Gain on Disposal of Capital Assets
Other Nonoperating Revenues
Total Nonoperating Revenues
Conduit Financing Page 2
County of (Name of County) Counties Financial Transactions Report
Conduit Financing Statement of Revenues, Expenses, and Change in Fund Net Position
Statement of Change in Fiduciary Net Position
Enterprise Fund Fiduciary Fund Nonoperating Expenses
Interest Expense
Loss on Disposal of Capital Assets
Other Nonoperating Expenses
Total Nonoperating Expenses
Income (Loss) Before Capital Contributions and Transfers
Capital Contributions (Current Fiscal Year)
Federal
State
County
Other Government
Other Capital Contributions
Total Current Fiscal Year Capital Contributions
Transfers In
Transfers Out
Change in Net Position
Net Position (Deficit), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Conduit Financing Page 3
County of (Name of County) Counties Financial Transactions Report
Conduit Financing Conduit Debt Issued and Outstanding
Debt Issued During Current
Fiscal Year
Total Debt Outstanding as of
Current Fiscal Year End
Types of Qualified Private Activity Debt and Public Agency Debt
Qualified Private Activity Debt
Industrial Development Bonds
Enterprise Zone Bonds
Empowerment Zone Bonds
Qualified 501(c)(3) Nonprofit — Educational Facility Bonds
Qualified Public Educational Facilities Bonds
Qualified Student Loan Bonds
Qualified 501(c)(3) Nonprofit — Hospital and Health Care Bonds
Qualified 501(c)(3) — Other Bonds
Qualified Residential Rental Projects Bonds
Qualified Single-Family Mortgage Revenue Bonds
Solid Waste Disposal Facilities Bonds
Other Exempt Facilities Bonds
Other Qualified Private Activity Debt
Total Qualified Private Activity Debt Issued and Outstanding
Conduit Financing Page 4
County of (Name of County) Counties Financial Transactions Report
Conduit Financing Conduit Debt Issued and Outstanding
Debt Issued During Current
Fiscal Year
Total Debt Outstanding as of
Current Fiscal Year End
Types of Qualified Private Activity Debt and Public Agency Debt
Public Agency Debt
Revenue Bonds
Tax Allocation Redevelopment Bonds
Certificates of Participation
1911 Act Assessment Bonds
1913 Act Assessment Bonds
1915 Act Assessment Bonds
Mello-Roos Bonds
Marks-Roos Bonds
Sales Tax Bonds
Financial Leases
Pension Obligation Bonds
Tax and Revenue Anticipation Notes
Commercial Paper
Other Public Agency Debt
Total Public Agency Debt Issued and Outstanding
Total Conduit Debt Issued and Outstanding
County of (Name of County) Counties Financial Transactions Report
Statement of Revenue Governmental Funds
Taxes: Property Taxes and Taxes – Other
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Property Taxes
Countywide Secured and Unsecured
Supplemental Countywide Secured and Unsecured
Less-than-Countywide Secured and Unsecured
Supplemental Less-than-Countywide Secured and Unsecured
Property Tax In-Lieu of Vehicle License Fees
Voter-Approved Indebtedness
Supplemental Voter-Approved Indebtedness
Prior-Year Secured and Unsecured
Supplemental Prior-Year Secured and Unsecured
Pass-through Property Taxes (ABX1 26)
Residual Property Taxes (ABX1 26)
Tax Increment
Parcel Tax
Other Property Taxes (Specify)
Taxes: Property Taxes and Taxes – Other Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Revenue Governmental Funds
Taxes: Property Taxes and Taxes – Other
Specify Other Property Taxes General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Total Property Taxes
Taxes: Property Taxes and Taxes – Other Page 2
County of (Name of County) Counties Financial Transactions Report
Statement of Revenue Governmental Funds
Taxes: Property Taxes and Taxes – Other
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Taxes – Other
Sales and Use Taxes
In-Lieu Local Sales and Use Taxes
Transportation Tax (Nontransit Purposes)
Property Transfer
Transient Occupancy Taxes
Timber Yield
Aircraft
Construction Development Taxes
Utility Users Tax
Other Taxes – Other (Specify)
Taxes: Property Taxes and Taxes – Other Page 3
County of (Name of County) Counties Financial Transactions Report
Statement of Revenue Governmental Funds
Taxes: Property Taxes and Taxes – Other
Specify Other Taxes – Other General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Total Taxes – Other
Total Taxes
Taxes: Property Taxes and Taxes – Other Page 4
County of (Name of County) Counties Financial Transactions Report
Statement of Revenue Governmental Funds
Special Benefit Assessments and Licenses, Permits, and Franchises
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Special Benefit Assessments
Operations
Capital Outlay
Other Special Benefit Assessments (Specify)
Specify Other Special Benefit Assessments
Total Special Benefit Assessments
Special Benefit Assessments and Licenses, Permits, and Franchises Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Revenue Governmental Funds
Special Benefit Assessments and Licenses, Permits, and Franchises
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Licenses, Permits, and Franchises
Animal Licenses
Business Licenses
Construction Permits
Road Privileges and Permits
Zoning Permits
Franchises
Other Licenses, Permits, and Franchises (Specify)
Specify Other Licenses, Permits, and Franchises
Total Licenses, Permits, and Franchises
Special Benefit Assessments and Licenses, Permits, and Franchises Page 2
Fines, Forfeitures, and Penalties and Revenues from Use of Money and Property Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Fines, Forfeitures, and Penalties, and Revenue from Use of Money and Property
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Fines, Forfeitures, and Penalties
Vehicle Code Fines
Other Court Fines
Forfeitures and Penalties
Penalties and Costs of Delinquent Taxes
Other Fines, Forfeitures, and Penalties (Specify)
Specify Other Fines, Forfeitures,
and Penalties
Total Fines, Forfeitures, and Penalties
Fines, Forfeitures, and Penalties and Revenues from Use of Money and Property Page 2
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Fines, Forfeitures, and Penalties, and Revenue from Use of Money and Property
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Revenue from Use of Money and Property
Investment Earnings
Rents and Concessions
Royalties
Other Revenue from Use of Money and Property (Specify)
Specify Other Revenue from Use
of Money and Property
Total Revenue from Use of Money and Property
Intergovernmental – State Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds Intergovernmental - State
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Intergovernmental – State
Highway Users Tax
Motor Vehicle In-Lieu Tax
1991 Realignment Revenue
2011 Realignment Revenue
Other State In-Lieu Taxes
Highway Property Rentals
Public Assistance Administration (Include CALWORKS Admin.)
Public Assistance Programs (Include CALWORKS Program)
Realignment for Social Services
Aid for Agriculture
Aid for Construction
Aid for Corrections
Aid for County Fairs
Aid for Disaster
Homeowners' Property Tax Relief
Open Space Tax Relief
SB 90 Mandated Costs
Off-Highway Motor Vehicle License Fee
Roads
Child Care Food/Special Milk Program
Peace Officers Standards and Training
Public Defender
Intergovernmental – State Page 2
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds Intergovernmental - State
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Public Safety – Prop. 172
Public Safety – 2011
Health Programs
Aid for Mental Health
Realignment for Mental Health
Medically Indigent Adult (MIA)
Alcohol and Drug Abuse
Realignment for Health Services
Other Health Programs (Specify)
Specify Other Health Programs
Intergovernmental – State Page 3
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds Intergovernmental - State
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
State – Other
Supplemental Law Enforcement Services Fund (SLESF/COPS)
Office of Criminal Justice Planning (OCJP)
Library
Stabilization
Veterans Affairs Programs
Sheriff Boating Safety
Victim Witness Programs
Child Support Service
Civil Defense
Aging Programs
Law Enforcement
Other State – Other (Specify)
Specify Other State – Other
Total Intergovernmental – State
Intergovernmental – Federal Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Intergovernmental - Federal
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Intergovernmental – Federal
Public Assistance Administration
Public Assistance Programs
Health Administration
Aid for Construction
Aid for Disaster
Forest Reserve Revenue
In-Lieu Taxes
Federal – Other
Workforce Investment Act (WIA)
Community Development Block Grant
Health and Mental Health Grants
Community Oriented Policing Services (COPS)
Office of Criminal Justice Planning (OCJP)
DEA Programs/Drug and Alcohol Programs
DA Programs – Family/Child
Grazing
Aging Programs
Senior Citizens Programs
Intergovernmental – Federal Page 2
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Intergovernmental - Federal
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Road Projects
Law Enforcement
Other Federal – Other (Specify)
Specify Other Federal – Other
Total Intergovernmental – Federal
Other In-Lieu Taxes and Intergovernmental – Other Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Other In-Lieu Taxes and Intergovernmental - Other
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Other In-Lieu Taxes
Other In-Lieu Taxes (Specify)
Specify Other In-Lieu Taxes
Other In-Lieu Taxes and Intergovernmental – Other Page 2
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Other In-Lieu Taxes and Intergovernmental - Other
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Intergovernmental – Other
City/County
Redevelopment/Housing
Special Districts/Joint Power Authority (JPA)
Other Intergovernmental – Other (Specify)
Specify Other Intergovernmental –
Other
Total Intergovernmental – Other
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Charges for Current Services
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Charges for Current Services
Assessments and Tax Collection Fees
Property Tax Administrative Fees
Cities
Redevelopment Agencies
Special Districts
Auditing and Accounting Fees
Communication Services
Election Services
Legal Services
Planning and Engineering Services
Agricultural Services
Civil Process Services
Court Fees and Costs
Booking Fees
Estate Fees
Humane Services
Law Enforcement Services
Recording Fees
Charges for Current Services Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Charges for Current Services
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Road and Street Services
Health Fees
Mental Health Services
California Children's Services
Sanitation Services
Institutional Care and Services
Library Services
Parks and Recreation Fees
Charges for Current Services – Other
Personnel Services
Building Maintenance and Grounds Services
Administrative Services
Other Charges for Current Services – Other (Specify)
Charges for Current Services Page 2
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Charges for Current Services
Specify Other Charges for Current Services – Other
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Total Charges for Current Services
Charges for Current Services Page 3
Miscellaneous Revenues and Total Revenues Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Revenues Governmental Funds
Miscellaneous Revenues and Total Revenues
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Miscellaneous Revenues
Other Sales
Tobacco Settlement
Welfare Repayments
Cancelled Warrants
Development Impact Fees
Other Miscellaneous Revenues (Specify)
Specify Other Miscellaneous Revenues
Total Miscellaneous Revenues
Total Revenues
General Government Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Expenditures Governmental Funds
General Government
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Legislative and Administrative
Board of Supervisors
Clerk of the Board
Administrative Officer
Council of Governments
Other Legislative and Administrative
Total Legislative and Administrative
Finance
Auditor-Controller
Treasurer-Tax Collector
Assessor
Purchasing Agent
Other Finance
Total Finance
Counsel
County Counsel
District Attorney (Legal Advice)
Other Counsel
Total Counsel
General Government Page 2
County of (Name of County) Counties Financial Transactions Report
Statement of Expenditures Governmental Funds
General Government
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Personnel
Elections
Communications
Property Management
Plant Acquisition
Jails
Courts
Other Plant Acquisition
Total Plant Acquisition
Promotion
Other General Government
Total General Government
County of (Name of County) Counties Financial Transactions Report
Statement of Expenditures Governmental Funds
Public Protection
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Judicial
Trial Court Maintenance of Effort (MOE)
(GC 77201.1 – Remitted to the State)
Fifty Percent Excess Revenue Calculation
(GC 77205 – Remitted to the State)
Other Trial Court
(Include Nonrule 810 – Facility Related and MOE Penalties GC 68065)
County Clerk
Grand Jury (Including Audit)
District Attorney – Prosecution
Child Support Services
Public Defender
Court Appointed Counsel
Other Judicial
Total Judicial
Police Protection
Detention and Correction
Adult Detention
Juvenile Detention
Probation
Other Detention and Correction
Total Detention and Correction
Public Protection Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Expenditures Governmental Funds
Public Protection
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Fire Protection
Flood Control – Soil and Water Conservation
Protective Inspection
Agricultural Commissioner
Building Inspector
Livestock Inspector
Sealer of Weights and Measures
Other Protective Inspection
Total Protective Inspection
Protection – Other
LAFCO
Recorder
Coroner
Emergency Services
Planning and Zoning
Humane Services (Pound)
Other Protection – Other
Total Protection – Other
Total Public Protection
Public Protection Page 2
Public Ways and Facilities, Health, and Sanitation Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Expenditures Governmental Funds
Public Ways and Facilities, Health, and Sanitation
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Public Ways and Facilities
Roads
Transportation Terminals
Transportation Systems
Parking Facilities
Other Public Ways and Facilities
Total Public Ways and Facilities
Health
Public Health
Medical Care
Mental Health
Drug and Alcohol Abuse Services
Other Health
Total Health
Sanitation
Public Assistance Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Expenditures Governmental Funds
Public Assistance
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Welfare
Administration
Aid Programs Cash
Other Welfare
Total Welfare
Social Services
Administration and Programs
Other Social Services
Total Social Services
General Relief
Aid to Indigents
Indigent Burials
Other General Relief
Total General Relief
Care of Court Wards
Veterans Services
Public Assistance Page 2
County of (Name of County) Counties Financial Transactions Report
Statement of Expenditures Governmental Funds
Public Assistance
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Public Assistance – Other
Workforce Investment Act (WIA)
Other Public Assistance – Other
Total Public Assistance – Other
Total Public Assistance
Education and Recreation and Cultural Services Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Expenditures Governmental Funds
Education and Recreation and Cultural Services
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Education
School Administration
Library Services
Agricultural Education
Other Education
Total Education
Recreation and Cultural Services
Recreation Facilities
Cultural Services
Veterans Memorial Building
Small Craft Harbors
Other Recreation and Cultural Services
Total Recreation and Cultural Services
Debt Service, Capital Outlay, and Total Expenditures Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Expenditures Governmental Funds
Debt Service, Capital Outlay, and Total Expenditures
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Debt Service
Retirement of Long-Term Debt
Interest on Long-Term Debt
Principal and Interest on Short-Term Notes and Warrants
Other Debt Service
Total Debt Service
Capital Outlay
General Government
Public Protection
Public Ways and Facilities
Health and Sanitation
Public Assistance
Education
Recreation and Cultural Services
Total Capital Outlay
Total Expenditures
Other Financing Sources (Uses) and Changes in Fund Balances Page 1
County of (Name of County) Counties Financial Transactions Report
Governmental Funds Other Financing Sources (Uses) and Changes in Fund Balances
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds
Excess (Deficiency) of Revenues Over (Under) Expenditures
Other Financing Sources (Uses)
Long-Term Debt Proceeds
Other Long-Term Debt Proceeds
Refunding Bonds Proceeds
Premium on Bonds Issued
Discount on Bonds Issued
Payment to Refunded Bond Escrow Agent
Demand Bonds
Proceeds from Sale of Capital Assets
Capital Leases
Insurance Recoveries
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Other Financing Sources (Uses) and Changes in Fund Balances Page 2
County of (Name of County) Counties Financial Transactions Report
Governmental Funds Other Financing Sources (Uses) and Changes in Fund Balances
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Special and Extraordinary Items
Special Item
Extraordinary Item
Total Special and Extraordinary Items
Net Change in Fund Balances
Fund Balances (Deficits), Beginning of Fiscal Year
Adjustment
Reason for Adjustment
Fund Balances (Deficits), End of Fiscal Year
County of (Name of County) Counties Financial Transactions Report
Long-Term Debt Bonds and COPs
Fiscal Year (Reporting Year)
Purpose of Debt
Nature of Revenue Pledged
Percent of Pledge
Debt Type
Fund Type
Year of Issue
Beginning Maturity Year
Ending Maturity Year
Principal Authorized
Principal Issued to Date
Principal Unspent
Principal Outstanding, Beginning of Fiscal Year
Adjustment to Principal in Current Fiscal Year
Reason for Adjustment to Principal in Current Fiscal Year
Principal Issued in Current Fiscal Year
Principal Paid in Current Fiscal Year
Principal Defeased in Current Fiscal Year
Principal Outstanding, End of Fiscal Year
Principal Outstanding, Current Portion
Principal Outstanding, Noncurrent Portion
Interest Paid in Current Fiscal Year
Principal Delinquent, End of Fiscal Year
Interest Delinquent, End of Fiscal Year
Amount Held in Reserve
Long-Term Debt Page 1
Debt Types General Obligation
Other Special Assessment
Pension Obligation Bonds
Revenue Bonds Certificates of Participation Other Agency Debt
Improvement District Mello-Roos Bonds Other Non agency Debt
1911 Act Bonds Marks-Roos Bonds
1913 Act Bonds
1915 Act Bonds
Other Long-Term Debt Page 1
County of (Name of County) Counties Financial Transactions Report
Other Long-Term Debt Loans, Notes, and Other
Fiscal Year (Reporting Year)
Purpose of Debt
Nature of Revenue Pledged
Debt Type
Fund Type
Year of Issue
Beginning Maturity Year
Ending Maturity Year
Principal Authorized
Principal Issued to Date
Principal Unspent
Principal Outstanding, Beginning of Fiscal Year
Adjustment to Principal in Current Fiscal Year
Reason for Adjustment to Principal in Current Fiscal Year
Principal Issued in Current Fiscal Year
Principal Paid in Current Fiscal Year
Principal Defeased in Current Fiscal Year
Principal Outstanding, End of Fiscal Year
Principal Outstanding, Current Portion
Principal Outstanding, Noncurrent Portion
Interest Paid in Current Fiscal Year
Principal Delinquent, End of Fiscal Year
Interest Delinquent, End of Fiscal Year
Debt Types Loans Notes Other
Construction Financing Page 1
County of (Name of County) Counties Financial Transactions Report
Construction Financing Federal and State
Fiscal Year (Reporting Year)
Federal or State Financing
Purpose of Debt
Nature of Revenue Pledged
Debt Type
Fund Type
Contract Date
Maximum Repayment Obligation per Contract, Beginning of Fiscal Year
Initial Repayment Obligation
Adjustment to Repayment Obligation in Current Fiscal Year
Reason for Adjustment to Repayment Obligation in Current Fiscal Year
Maximum Repayment Obligation per Contract, End of Fiscal Year
Year of Issue
Beginning Maturity Year
Ending Maturity Year
Principal Authorized
Principal Received to Date
Principal Expended to Date
Principal Unspent
Principal Outstanding, Beginning of Fiscal Year
Adjustment to Principal in Current Fiscal Year
Reason for Adjustment to Principal in Current Fiscal Year
Principal Issued in Current Fiscal Year
Principal Paid in Current Fiscal Year
Principal Paid to Date
Principal Outstanding, End of Fiscal Year
Principal Outstanding, Current Portion
Principal Outstanding, Noncurrent Portion
Interest Paid in Current Fiscal Year
Principal Delinquent, End of Fiscal Year
Interest Delinquent, End of Fiscal Year
Note: Maximum Repayment Obligation refers to the maximum amount that may be borrowed as specified in each contract. DO NOT reduce Maximum Repayment Obligation by annual principal payments.
Construction Financing Page 2
County of (Name of County) Counties Financial Transactions Report
Construction Financing Federal and State
Estimated Payment Schedule
Fiscal Year(s) Principal Interest Total Debt Service
Total Estimated Payments
County of (Name of County) Counties Financial Transactions Report
Federal and State
Fiscal Year (Reporting Year)
Purpose of Debt
Debt Type
Fund Type
Name of Lessor
Name of Person or Organization
Original Debt Term (years)
Beginning Maturity Year
Ending Maturity Year
Initial Debt Obligation
Principal Unspent
Principal Interest Total Future Payments
Beginning Balances (Prior-Year Ending)
Prior-Year Adjustments
Principal Paid in Current Fiscal Year
Interest Paid in Current Fiscal Year
Adjustments in Current Fiscal Year
Ending Balances
Ending Balances, Current Portion
Ending Balances, Noncurrent Portion
Reason for Adjustment to Principal
Reason for Adjustment to Interest
1. Report leases individually (Do not combine leases). 2. Report on this form only capital leases with an original term of 10 or more years
where the local agency acquires ownership of the property. Continue reporting the capital lease on this form until the lease is defeased or fully matured.
3. Report on the "Other Long-Term Debt Form" leases with an original term greater than one year but less than 10 years.
4. The “Initial Debt Obligation” includes principal and interest.
Lease Obligation Page 1
County of (Name of County) Counties Financial Transactions Report
Debt Service Reconciliation
Fiscal Year (Reporting Year)
Governmental Funds
Internal Service
Fund
Enterprise Funds
Debt Payments from Debt Forms
Long-Term Debt
Other Long-Term Debt
Construction Financing
Lease Obligations
Total Debt Payments from Debt Forms
Debt Service
Difference (Should Be Zero)
Reason for Difference
Debt Service Reconciliation Page 1
Balance Sheet Page 1
County of (Name of County) Counties Financial Transactions Report
Balance Sheet Governmental Funds
Fiscal Year (Reporting Year)
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Assets
Cash and Investments
Investments
Accounts Receivable (net)
Taxes Receivable
Interest Receivable (net)
Lease Payments Receivable
Due from Other Funds
Due from Other Governments
Advances to Other Funds
Inventories
Prepaid Items
Loans, Notes, and Contracts Receivable
Other Assets 1
Other Assets 2
Other Assets 3
Total Assets
Deferred Outflows of Resources
Total Assets and Deferred Outflows of Resources
Balance Sheet Page 2
County of (Name of County) Counties Financial Transactions Report
Balance Sheet Governmental Funds
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Liabilities
Accounts Payable
Contracts and Retainage Payable
Interest Payable
Due to Other Funds
Due to Other Governments
Advances from Other Funds
Deposits and Advances
Loans and Notes Payable
Other Liabilities 1
Other Liabilities 2
Other Liabilities 3
Total Liabilities
Deferred Inflows of Resources
Total Liabilities and Deferred Inflows of Resources
Balance Sheet Page 3
County of (Name of County) Counties Financial Transactions Report
Balance Sheet Governmental Funds
General Special Revenue
Debt Service
Capital Projects
Permanent Total Governmental
Funds Fund Balances (Deficits)
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred Inflows of Resources, and Fund Balances (Deficits)
County of (Name of County) Counties Financial Transactions Report
Statement of Net Position Proprietary Funds
Fiscal Year (Reporting Year)
Enterprise Internal Service Assets Current Assets
Cash and Investments
Unrestricted
Restricted
Accounts Receivable (net)
Taxes Receivable
Interest Receivable (net)
Due from Other Funds
Due from Other Governments
Inventories
Prepaid Items
Other Current Assets 1
Other Current Assets 2
Total Current Assets
Noncurrent Assets
Cash and Investments, Restricted
Investments
Loans, Notes, and Contracts Receivable
Capital Assets
Land
Buildings and Improvements
Equipment
Intangible Assets – Amortizable
Construction in Progress
Intangible Assets – Non amortizable
Other Capital Assets
Less: Accumulated Depreciation/Amortization
Other Noncurrent Assets 1
Other Noncurrent Assets 2
Total Noncurrent Assets
Total Assets
Deferred Outflows of Resources
Related to Pensions
Related to OPEB
Other Deferred Outflows of Resources
Total Deferred Outflows of Resources
Total Assets and Deferred Outflows of Resources
Statement of Net Position Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Net Position Proprietary Funds
Enterprise Internal Service Liabilities Current Liabilities
Accounts Payable
Contracts and Retainage Payable
Interest Payable
Due to Other Funds
Due to Other Governments
Deposits and Advances
Accrued Compensated Absences
Long-Term Debt, Due Within One Year
Other Long-Term Liabilities, Due Within One Year
Other Current Liabilities 1
Other Current Liabilities 2
Total Current Liabilities
Noncurrent Liabilities
Deposits and Advances, Net of Current Portion
Compensated Absences, Net of Current Portion
General Obligation Bonds
Revenue Bonds
Certificates of Participation
Other Bonds
Loans (Other Long-Term Debt)
Notes (Other Long-Term Debt)
Other (Other Long-Term Debt)
Construction Financing – Federal
Construction Financing – State
Lease Principal
Net Pension Liability
Net OPEB Obligation
Other Noncurrent Liabilities 1
Other Noncurrent Liabilities 2
Total Noncurrent Liabilities
Total Liabilities
Deferred Inflows of Resources
Related to Pensions
Related to OPEB
Other Deferred Inflows of Resources
Total Deferred Inflows of Resources
Total Liabilities and Deferred Inflows of Resources
Statement of Net Position Page 2
County of (Name of County) Counties Financial Transactions Report
Statement of Net Position
Proprietary Funds
Total Net Position (Deficit)
Net Position (Deficit)
Net Investment in Capital Assets
Restricted
Unrestricted
Total Net Position (Deficit)
Total Liabilities, Deferred Inflows of Resources, and Net Position (Deficit)
Statement of Net Position Page 3
County of (Name of County) Counties Financial Transactions Report
Statement of Fiduciary Net Position
Fiduciary Funds
Fiscal Year (Reporting Year)
Pension and Other
Employee Benefit Trust
Investment Trust
Private-Purpose Trust Agency
Assets
Cash and Investments
Investments, at Fair Value
Short-Term Investments
U.S. Government Obligations
Municipal Bonds
Domestic Corporate Bonds
International Bonds
Domestic Stocks
International Stocks
Real Estate
Private Equity
Hedge Funds
Other Investments
Total Investments
Receivables (net)
Due from Other Governments
Other Assets 1
Other Assets 2
Other Assets 3
Total Assets
Deferred Outflows of Resources
Total Assets and Deferred Outflows of Resources
Statement of Fiduciary Net Position Page 1
County of (Name of County) Counties Financial Transactions Report
Statement of Fiduciary Net Position
Fiduciary Funds
Pension and Other
Employee Benefit Trust
Investment Trust
Private-Purpose Trust Agency
Liabilities
Accounts Payable
Deposits and Advances
Due to Other Governments
Other Liabilities 1
Other Liabilities 2
Other Liabilities 3
Total Liabilities
Deferred Inflows of Resources
Total Liabilities and Deferred Inflows of Resources
Net Position Held in Trust for
Pension and Other Employee Benefits
Investment Trust
Private-Purpose Trust
Total Net Position Held in Trust
Statement of Fiduciary Net Position Page 2
Capital Assets and Long-Term ObligationsPage 1
County of (Name of County) Counties Financial Transactions Report
Capital Assets and Long-Term Obligations
Governmental Funds
Fiscal Year (Reporting Year)
Capital Assets
Long-Term Obligations
Capital Assets
Land
Buildings and Improvements
Equipment
Infrastructure
Intangible Assets – Amortizable
Construction in Progress
Intangible Assets – Non amortizable
Other Capital Assets
Less: Accumulated Depreciation/Amortization
Total Capital Assets
Long-Term Obligations
Deposits and Advances
Compensated Absences
General Obligation Bonds
Revenue Bonds
Certificates of Participation
Other Bonds
Loans (Other Long-Term Debt)
Notes (Other Long-Term Debt)
Other (Other Long-Term Debt)
Construction Financing – Federal
Construction Financing – State
Lease Principal
Net Pension Liability
Net OPEB Obligation
Other Long-Term Obligations 1
Other Long-Term Obligations 2
Other Long-Term Obligations 3
Total Long-Term Obligations
County of (Name of County)
Counties Financial Transactions Report Summary and Statistics
Fiscal Year (Reporting Year)
Summary Governmental
Funds Proprietary
Funds
Revenues
Expenditures/Expenses
Excess (Deficiency) of Revenues Over (Under) Expenditures
Income (Loss) Before Capital Contributions and Transfers
Other Financing Sources (Uses)
Special and Extraordinary Items
Capital Contributions
Proprietary Fund Transfers In (Out)
Change in Fund Balance/Net Position
Fund Balance/Net Position (Deficit), Beginning of Fiscal Year
Adjustments (Specify)
Specify Governmental Fund Adjustments
Specify Proprietary Fund Adjustments
Fund Balance/Net Position (Deficit), End of Fiscal Year
Summary and Statistics Page 1
County of (Name of County)
Counties Financial Transactions Report Summary and Statistics
Statistics
Current Transient Occupancy Tax Rate
Effective Date of Current Transient Occupancy Tax Rate
Current Utility User Tax Rate
Current-Year Property Tax Delinquency as of June 30, as a percent of Tax Levy
Appropriations Limit
Total Annual Appropriations Subject to the Limit
Summary and Statistics Page 2
Parcel Tax Page 1
County of (Name of County) Counties Financial Transactions Report
Parcel Tax – Statistical Data (To Be Completed by Levying Entity)
Fiscal Year (Reporting Year)
Parcel Tax Name
Record of A. The Type and Rate of Parcel Tax Imposed
Parcel Tax Type Parcel Tax Rate
Dollar Amount Base Notes
$
$
$
$
$
$
$
$
$
$
Parcel Tax Type Parcel Tax Rate
Dollar Amount Base Notes
$
$
$
$
$
$
$
$
$
$
Parcel Tax Type Parcel Tax Rate
Dollar Amount Base Notes
$
$
$
$
$
$
$
$
$
$
County of (Name of County) Counties Financial Transactions Report
Parcel Tax – Statistical Data (To Be Completed by Levying Entity)
Parcel Tax Type All Property All Nonresidential Other (specify): All Residential Commercial Single-Family Industrial Multi-Family Institutional Condominiums Recreational Mobile Homes Unimproved/ Undeveloped
Parcel Tax Rate Parcel (Flat Rate) Room Dwelling Unit Age Bed Other (specify): Acre Site/Space Square Foot of Lot Unit Square Foot of Improvement/ Building/ Structure
Parcel Tax Page 2
Parcel Tax Page 3
County of (Name of County) Counties Financial Transactions Report
Parcel Tax – Statistical Data (To Be Completed by Levying Entity)
Parcel Tax Name
Record of
B. The Number of Parcels Subject to the Parcel Tax
C. The Number of Parcels Exempt from the Parcel Tax
D. The Sunset Date of the Parcel Tax, if any (mm/dd/yyyy)
E. The Amount of Revenue Received from the Parcel Tax (Annually)
F. The Manner in Which the Revenue Received from the Parcel Tax is Being Used
(Please check all box(es) applicable or the box(es) with the closest description that apply.)
Agriculture and Fair Library Services
Air Quality and Pollution Control Lighting and Lighting Maintenance
Airport Purpose
Local and Regional Planning or Development
Ambulance Service and Emergency Medical Services
Memorial
Amusement Museums and Cultural Facilities
Animal Control Parking
Broadband and Cable Services
Pest Control, Mosquito Abatement and Vector Control
Cemetery
Police Protection, Personal Safety, and Public Safety
Conduit Financing Recreation and Park, Open Space
Drainage and Drainage Maintenance Resource Conservation
Electric Purpose Snow Removal
Erosion Control Streets, Roads, and Sidewalks
Financing or Constructing Facilities Television Translator Station Facilities
Fire Protection, Fire Prevention, and Fire Suppression
Trade and Commerce
Flood Control Transit
Gas Purpose Transportation
Graffiti Abatement
Underground Electric and Communication Facilities
Harbor and Port Purpose Veterans Buildings and Institutions
Hazardous Material Emergency Response Water Conservation
Health Waste Management
Hospital Purpose Water Services and Irrigation
Land Reclamation Weed Abatement
Landscaping
