TRINITY COUNTY MARILYN HORN, AUDITOR-CONTROLLER
ANGELA BICKLE, ASSISTANT AUDITOR/CONTROLLER P.O. BOX 1230, WEAVERVILLE, CALIFORNIA 96093-1230
PHONE (530) 623-1317 FAX (530) 623-1323
To: Trinity County Board of Supervisors Wendy G. Tyler, County Administrative Officer From: Marilyn Horn, Auditor-Controller
Departmental Description The Auditor-Controller is the elected chief accounting officer of the County of Trinity and is responsible for the accounts of county government. The Auditor-Controller Department is responsible for a variety of tasks, including:
Pre-Audit claims and processing of payments for County and Special Districts Maintains County financial records and ensures compliance with Generally Accepted Accounting Principles Prepares financial reports for the County, State and Federal authorities Compiling of County’s budget Computes property tax rates and tax allocation factors Maintains financial controls over collection and distribution of property taxes and treasury balances. Develops and implements accounting systems Conducts financial and compliance audits of County departments Controls and maintains payroll of County personnel Annual Debt Service payments and reconciliation of cash with fiscal agents Monthly Cash Reconciliation. Verify that the records of the Treasurer and Auditor reconcile.
Fiscal Year 2011-12 Accomplishments Implemented Easy Laser Form (ELF) software which allowed us to print our annual 1099’s and W-2’s on
laser forms. Closed final Audit Finding from Fiscal Year 2009-10. Successfully released a Request for Proposals (RFP) and entered into a contract with The Epler Company
to perform an updated actuarial valuation. The purpose of the actuarial valuation is to measure the County’s liability for retiree health benefits and to determine the County’s accounting requirements for other postemployment benefits (OPEB) under Governmental Accounting Standards Board Statements No. 43 & No. 45 (GASB 43 and GASB 45).
Successfully entered into an Agreement with Hinderliter, de Llamas & Associates (HdL) to provide a Sales, Use and Transaction Tax Audit and Information Services to the County.
155
Continuation of Auditor-Controller’s Goals and Objectives Page Two
Received Board of Supervisors approval to begin the implementation of upgrading our current County’s
Financial Accounting System. Purchased required hardware needed to begin the upgrade of the County’s Financial Accounting System. Implemented weekly claim processing. Completed Phase III of the Auditor’s Office reorganization. Began Internal Audits Met all reporting deadlines. Staff training and development.
Fiscal Year 2012-13 Goals and Objectives of the Auditor-Controller Continue to conduct business with the highest ethical and due diligence standards. Continue to provide respectful and professional customer service. Continue to train and support staff on the various facets of this department. Continue to provide transparency and useful information to the Board of Supervisors. Continue to meet all reporting deadlines. Continue to work with our consultant to prepare new or update existing financial reporting templates. Prepare Comprehensive Annual Financial Report (CAFR) for the period ending June 30, 2012. Begin the implementation of the upgrade of the County’s Financial Accounting System, funding included in
current budget. Planning and implementing the new payroll check outline and covert to pressure seal forms. Review, update and implement when appropriate, policies and procedures. Increase number of audits to ensure compliance with County Policies and Procedures. Increase support to the Citizens of Trinity County, County Departments and Special Districts
Future Goals and Objectives Look for ways to streamline the current processes within the office with the goal of eliminating double data
entry. Update the Auditor’s website to provide easier access to County financial information. Begin to research the requirements of electronic payments to vendors.
156
2012-13Budget
Requested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
01 - LEGISLATIVE AND ADMINISTRATIVE
1101 - COUNTY AUDIT
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Expenditures/Financing Uses
3 52260 - OFFICE EXPENSES 5
8,915 11,0002301 - COUNTY AUDIT 11,000
Services and Supplies 11,00511,0058,919
11,00511,0058,919Expenditures/Financing Uses 0
Total (11,005)(11,005)(8,919)
850 Transfers Out
800 Transfers In
Net (8,919) (11,005) (11,005)
700 Expenditures/Uses 11,00511,0058,919
600 Revenues/Sources
1101 - COUNTY AUDIT
0
157
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
02 - FINANCE
1300 - AUDITOR-CONTROLLER
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
5,337 1,0388775 - SB90 MANDATED COSTS
Government Aid - State 5,337 1,038
3,996 3,939 3,9008014 - PROPERTY TAX ADMIN CHAR 3,900
33,542 44,426 30,0008016 - CHG CURR SVC: DIRECT CH 30,000
9,434 1,168 16,0008022 - CURR SVCS-AUDITING/ACCO 16,000
3,345 1,284 3,0008205 - AUDITING AND ACCOUNTING 3,000
28853 - COPY MACHINE REVENUE -
Charges for Current Services 50,317 52,90052,90050,820
2,828 3,640 8248900 - INTERFUND REVENUE 824
243,676 366,960 362,0368901 - INTERFUND REVENUE-INDIR 362,036
Interfund Revenue 246,504 362,860362,860370,600
16,357 29,870 26,8248950 - INTRA-FUND TRANSFER 26,824
Intra-Fund Transfers 16,357 26,82426,82429,870
4,171 3,801 2,5009299 - OTHER REVENUE 2,500
7229590 - REIMBURSABLES
Miscellaneous Revenues 4,893 2,5002,5003,801
445,084445,084456,129Revenues/Financing Sources 323,409
Expenditures/Financing Uses
291,115 259,161 295,3211010 - REGULAR SALARY 295,321
19,3491020 - EXTRA HELP SALARY
5561030 - OVERTIME SALARY
22,420 21,911 22,5921100 - SOCIAL SECURITY 22,592
98,239 79,279 88,4891200 - PERS RETIREMENT 88,489
1,670 1,742 3,3041210 - LIUNA PENSION 3,304
47,507 43,623 54,7601300 - BENEFITS 54,760
44,967 37,220 46,2611301 - GROUP INSURANCE RETIREE 46,261
2,943 3,430 2,4501400 - UNEMPLOYMENT INSURANCE 2,450
1,827 4,055 4,4891500 - WORKERS COMPENSATION 4,489
Salaries and Benefits 510,692 517,666517,666470,330
2,462 2,523 3,0002060 - COMMUNICATIONS 3,000
26,450 34,115 34,6172140 - EQUIPMENT MAINTENANCE 34,617
52220 - MEDICAL, DENTAL & LAB S
835 835 1,0602240 - MEMBERSHIPS 1,060
6,325 18,924 18,0002260 - OFFICE EXPENSES 18,000
42,642 53,175 74,5002300 - PROFESSIONAL & SPECIAL 74,500
642313 - PHYSICALS & DRUG TESTIN
158
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
02 - FINANCE
1300 - AUDITOR-CONTROLLER
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
1,813 2,0002369 - PROF SVCS: SB90 MANDATE 2,000
572500 - PUBLICATIONS & NOTICES
293 4562600 - RENTS AND LEASES-EQUIPM
11,671 2722700 - SPECIAL DEPARTMENTAL EX
3,305 4,968 5,0002750 - TRAVEL 5,000
1,386 3,0002756 - TRAINING 3,000
2800 - BUDGET IMPOSED REDUCTIO (3,656)
82850 - UTILITIES
Services and Supplies 95,857 137,521141,177116,734
23,027 26,7431299 - INTERFUND EXPENSE UAL 26,743
152399 - PROF SVCS - INTERFUND
Interfund Expenses 26,74326,74323,042
(128,100) (161,461) (153,815)5100 - COST APPLIED (153,815)
Intra-Fund Expenses (128,100) (153,815)(153,815)(161,461)
57,977 158,0474300 - FIXED ASSET - EQUIPMENT 158,047
Fixed Assets 158,047158,04757,977
686,162689,818506,625Expenditures/Financing Uses 478,449
Transfers-In
000Transfers-In 0
Transfers-Out
000Transfers-Out 0
Total (241,078)(244,734)(50,495)
850 Transfers Out
800 Transfers In
Net (155,039) (50,495) (244,734) (241,078)
478,449700 Expenditures/Uses 686,162689,818506,625
600 Revenues/Sources 445,084445,084456,129323,409
1300 - AUDITOR-CONTROLLER
(155,039)
159
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
10 - OTHER GENERAL
1000 - GENERAL FUND
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
3,454,641 3,357,804 3,450,0006010 - CURRENT SECURED 3,450,000
94,849 97,779 95,0006020 - CURRENT UNSECURED PROP 95,000
242,387 223,377 85,0006030 - PRIOR SECURED PROP TAX 85,000
3,412 1,811 2,3006040 - PRIOR UNSECURED 2,300
1,708,162 1,745,289 1,750,0006063 - ERAF IN-LIEU OF VLF 1,750,000
43,229 55,424 43,0006090 - SUPPLEMENTAL TAX - CURR 43,000
Property Taxes 5,546,683 5,425,3005,425,3005,481,485
5,956 4,558 4,5006025 - CURR UNS AIRPLANE REVEN 4,500
644,787 646,428 600,0006060 - SALES AND USE TAX 600,000
193,947 269,884 225,0006065 - ERAF IN-LIEU SALES TAX 225,000
33,007 59,097 30,0006070 - TIMBER YIELD TAX 30,000
161,640 167,343 164,0006081 - HOTEL TAX 164,000
Other Taxes 1,039,339 1,023,5001,023,5001,147,312
40,078 38,060 38,0006349 - MISC FRANCHISE 38,000
Licenses, Permits & Franchises 40,078 38,00038,00038,060
19,736 20,814 19,0006501 - VEHICLE CODE FINES 19,000
84,415 32,661 15,0006502 - EXCESS MOE REV BASE FIN 15,000
63 6,408 756521 - TRINITY CO ORDINANCE VI 75
533 300 2506550 - FINES AND FEES 250
32,057 30,542 27,5008505 - TRAFFIC SCHOOL FEE 27,500
Fines, Forfeitures & Penalties 136,806 61,82561,82590,727
11,500 9,528 12,0006601 - INTEREST 12,000
Use of Money and Property 11,500 12,00012,0009,528
24,813 5,8997062 - STATE MV IN-LIEU
10,161 3,909 7,5007066 - ST OFF-HIGHWAY MLVF 7,500
54,267 54,834 54,0007430 - STATE HOPTR 54,000
32,000 32,000 32,0007465 - COUNTY REVENUE STABILIZ 32,000
Government Aid - State 121,243 93,50093,50096,643
508,483 1,032,969 508,0007780 - FEDERAL TAX IN-LIEU 508,000
Government Aid - Federal 508,483 508,000508,0001,032,969
9088010 - CHG FOR CURR SVC-ADMIN
1,410 1,454 1,1008202 - ADMIN FEES 1,100
3,619 2,590 2,5008504 - PROOF OF CORRECTION 2,500
Charges for Current Services 5,938 3,6003,6004,044
12,184 (5,582) 3,0008901 - INTERFUND REVENUE-INDIR 3,000
160
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
10 - OTHER GENERAL
1000 - GENERAL FUND
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Interfund Revenue 12,184 3,0003,000(5,582)
84,665 83,846 82,4808950 - INTRA-FUND TRANSFER 82,480
Intra-Fund Transfers 84,665 82,48082,48083,846
120,147 122,520 120,0007765 - FED TOBACCO SETTLEMENT 120,000
559254 - RESTITUTION
168,611 62,287 50,0009299 - OTHER REVENUE 50,000
7149590 - REIMBURSABLES
Miscellaneous Revenues 288,813 170,000170,000185,522
2,2109801 - SALE OF FIXED ASSETS
Other Financing Sources 2,210
222,2939000 - SPECIAL ITEM
SPECIAL ITEM 222,293
7,421,2057,421,2058,166,767Revenues/Financing Sources 8,018,028
Expenditures/Financing Uses
(36,290)1500 - WORKERS COMPENSATION
Salaries and Benefits (36,290)
(79,716)2100 - INSURANCE
Services and Supplies (79,716)
503350 - INTEREST EXPENSE 50
Other Charges 5050
50500Expenditures/Financing Uses (116,006)
Transfers-In
2,431 2,256 2,2009800 - TRANSFER IN 2,200
Transfers-In 2,431 2,2002,2002,256
2,2002,2002,256Transfers-In 2,431
Transfers-Out
341,0005500 - TRANSFER OUT:
Other Financing Uses 341,000
00341,000Transfers-Out 0
161
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
10 - OTHER GENERAL
1000 - GENERAL FUND
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
2,2002,431
Total 7,423,3557,423,3557,828,024
850 Transfers Out 341,000
800 Transfers In 2,2002,256
Net 8,134,035 8,166,767 7,421,155 7,421,155
(116,006)700 Expenditures/Uses 5050
600 Revenues/Sources 7,421,2057,421,2058,166,7678,018,028
1000 - GENERAL FUND
8,136,466
162
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
10 - OTHER GENERAL
1990 - CONTRIBUTIONS TO OTHER FUNDS
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
000Revenues/Financing Sources 0
Expenditures/Financing Uses3200 - CONTRIBUTIONS TO OTHER 23,000
Other Charges 23,000
23,00000Expenditures/Financing Uses 0
Transfers-In
2,6599800 - TRANSFER IN 2,659
Transfers-In 2,6592,659
2,6592,6590Transfers-In 0
Transfers-Out
423,209 443,356 417,4315500 - TRANSFER OUT: 417,431
28,680 20,413 22,0005502 - TRANSFER OUT: HOSPITAL 22,000
239,938 237,613 239,4385507 - TRANSFER OUT: DEBT SERV 239,438
Other Financing Uses 691,827 678,869678,869701,382
678,869678,869701,382Transfers-Out 691,827
2,659
Total (699,210)(676,210)(701,382)
850 Transfers Out 678,869678,869701,382691,827
800 Transfers In 2,659
Net (23,000)
700 Expenditures/Uses 23,000
600 Revenues/Sources
1990 - CONTRIBUTIONS TO OTHER FUNDS
(691,827)
163
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
02 - Public Protection
21 - JUDICIAL
1500 - COURTS GENERAL
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
327 1649282 - CONTRIBUTION FROM OTHER
Other Government Agencies 327 164
4,0009281 - CONTRIBUTION FROM TRUST
Miscellaneous Revenues 4,000
00164Revenues/Financing Sources 4,327
Expenditures/Financing Uses
672 672 3361300 - BENEFITS 336
Salaries and Benefits 672 336336672
10,048 10,550 11,0782365 - LAW LIBRARY 11,078
(444)2750 - TRAVEL
Services and Supplies 9,603 11,07811,07810,550
11,41411,41411,222Expenditures/Financing Uses 10,275
Transfers-In
5,813 6,2549800 - TRANSFER IN 6,254
Transfers-In 6,2546,2545,813
6,2546,2545,813Transfers-In 0
6,254
Total (5,160)(5,160)(5,245)
850 Transfers Out
800 Transfers In 6,2545,813
Net (5,948) (11,058) (11,414) (11,414)
10,275700 Expenditures/Uses 11,41411,41411,222
600 Revenues/Sources 1644,327
1500 - COURTS GENERAL
(5,948)
164
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
02 - Public Protection
21 - JUDICIAL
2170 - PUBLIC DEFENDER
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
17,0009282 - CONTRIBUTION FROM OTHER
Other Government Agencies 17,000
8,275 5,184 4,0008301 - LEGAL SERV PUB DEF SERV 4,000
Charges for Current Services 8,275 4,0004,0005,184
10,7279590 - REIMBURSABLES
Miscellaneous Revenues 10,727
4,0004,0005,184Revenues/Financing Sources 36,002
Expenditures/Financing Uses
2,198 1,876 1,7502260 - OFFICE EXPENSES 1,750
60,835 67,932 75,0002300 - PROFESSIONAL & SPECIAL 75,000
238,248 336,000 336,0002304 - PUB. DEF. CONTRACT SERV 336,000
94,635 60,935 44,0002306 - CONFLICT COUNSEL -CRIMI 44,000
39,320 100,0002309 - CONFLICT COUNSEL HOMICI 100,000
42,199 100,0002371 - PUB DEF COMPLEX LITIGAT 100,000
1382500 - PUBLICATIONS & NOTICES
2800 - BUDGET IMPOSED REDUCTIO (102,084)
Services and Supplies 396,057 554,666656,750548,263
554,666656,750548,263Expenditures/Financing Uses 396,057
Transfers-In
1,977 2,9269805 - XFER IN DA & PUB DEFEND 2,926
Transfers-In 2,9262,9261,977
2,9262,9261,977Transfers-In 0
2,926
Total (547,740)(649,824)(541,102)
850 Transfers Out
800 Transfers In 2,9261,977
Net (360,054) (543,079) (652,750) (550,666)
396,057700 Expenditures/Uses 554,666656,750548,263
600 Revenues/Sources 4,0004,0005,18436,002
2170 - PUBLIC DEFENDER
(360,054)
165
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
02 - Public Protection
27 - OTHER PROTECTION
2600 - LAFCO CONTRIBUTION
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
000Revenues/Financing Sources 0
Expenditures/Financing Uses
7,000 6,300 6,3003200 - CONTRIBUTIONS TO OTHER 6,300
Other Charges 7,000 6,3006,3006,300
6,3006,3006,300Expenditures/Financing Uses 7,000
Total (6,300)(6,300)(6,300)
850 Transfers Out
800 Transfers In
Net (7,000) (6,300) (6,300) (6,300)
7,000700 Expenditures/Uses 6,3006,3006,300
600 Revenues/Sources
2600 - LAFCO CONTRIBUTION
(7,000)
166
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
YY - APPR FOR CONTINGENCIES
00 - NOT APPLICABLE
9901 - CONTINGENCY GENERAL FUND
Fund:
Budget Officer:
101 - GENERAL FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Expenditures/Financing Uses
00Expenditures/Financing Uses 0
Total 00
850 Transfers Out
800 Transfers In
Net
700 Expenditures/Uses
600 Revenues/Sources
9901 - CONTINGENCY GENERAL FUND
0
167
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
08 - Debt Service
83 - INTEREST ON NOTES AND WARRANTS
7990 - DEBT SERVICE
Fund:
Budget Officer:
107 - DEBT SERVICE FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
9,545 78 5,0006601 - INTEREST 5,000
Use of Money and Property 9,545 5,0005,00078
57,225 58,8499282 - CONTRIBUTION FROM OTHER 58,849
Other Government Agencies 58,84958,84957,225
1,152,101 988,304 1,093,5789300 - INTERFUND REVENUE-UAL 1,093,578
Interfund Revenue 1,152,101 1,093,5781,093,578988,304
1,157,4271,157,4271,045,607Revenues/Financing Sources 1,161,647
Expenditures/Financing Uses
6,671 3,543 6,0002301 - COUNTY AUDIT 6,000
Services and Supplies 6,671 6,0006,0003,543
760,000 865,000 980,0003325 - DEBT SERVICE 980,000
820,342 768,965 708,9303350 - INTEREST EXPENSE 708,930
12,838 2,955 8,5653360 - ADMINISTRATIVE FEES 8,565
149,999 149,379 150,0003680 - PUD-MCMS LOAN EXP 150,000
Other Charges 1,743,180 1,847,4951,847,4951,786,299
1,853,4951,853,4951,789,843Expenditures/Financing Uses 1,749,852
Transfers-In
532,600 630,062 652,4439800 - TRANSFER IN 652,443
150,000 149,379 150,0009880 - PUD-MCMS TRANSFER IN 150,000
Transfers-In 682,600 802,443802,443779,441
802,443802,443779,441Transfers-In 682,600
Transfers-Out
000Transfers-Out 0
802,443682,600
Total 106,375106,37535,206
850 Transfers Out
800 Transfers In 802,443779,441
Net (588,205) (744,235) (696,068) (696,068)
1,749,852700 Expenditures/Uses 1,853,4951,853,4951,789,843
600 Revenues/Sources 1,157,4271,157,4271,045,6071,161,647
7990 - DEBT SERVICE
94,394
168
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
10 - OTHER GENERAL
1710 - GENERAL RESERVE
Fund:
Budget Officer:
171 - GENERAL RESERVE
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
7,313 3,944 5,2006601 - INTEREST 5,200
Use of Money and Property 7,313 5,2005,2003,944
5,2005,2003,944Revenues/Financing Sources 7,313
Expenditures/Financing Uses
000Expenditures/Financing Uses 0
Transfers-In
000Transfers-In 0
Transfers-Out
000Transfers-Out 0
Total 5,2005,2003,944
850 Transfers Out
800 Transfers In
Net 7,313 3,944 5,200 5,200
700 Expenditures/Uses
600 Revenues/Sources 5,2005,2003,9447,313
1710 - GENERAL RESERVE
7,313
169
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
02 - FINANCE
9883 - TAX REVENUE ANTICIPATION NOTE
Fund:
Budget Officer:
183 - T.R.A.N. FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
10,161 7,084 8,0006601 - INTEREST 8,000
Use of Money and Property 10,161 8,0008,0007,084
3,000,000 3,000,000 3,000,0009750 - SHORT TERM LOAN RECEIPT 3,000,000
Other Financing Sources 3,000,000 3,000,0003,000,0003,000,000
3,008,0003,008,0003,007,084Revenues/Financing Sources 3,010,161
Expenditures/Financing Uses
1 52301 - COUNTY AUDIT 5
17,252 11,530 13,0002700 - SPECIAL DEPARTMENTAL EX 13,000
Services and Supplies 17,254 13,00513,00511,530
56,243 62,833 62,5003350 - INTEREST EXPENSE 62,500
3,000,000 3,000,000 3,000,0003380 - SHORT TERM LOAN REPAY 3,000,000
Other Charges 3,056,243 3,062,5003,062,5003,062,833
3,075,5053,075,5053,074,363Expenditures/Financing Uses 3,073,497
Transfers-In
62,599 69,005 67,5059800 - TRANSFER IN 67,505
Transfers-In 62,599 67,50567,50569,005
67,50567,50569,005Transfers-In 62,599
Transfers-Out
000Transfers-Out 0
67,50562,599
Total 001,726
850 Transfers Out
800 Transfers In 67,50569,005
Net (63,335) (67,278) (67,505) (67,505)
3,073,497700 Expenditures/Uses 3,075,5053,075,5053,074,363
600 Revenues/Sources 3,008,0003,008,0003,007,0843,010,161
9883 - TAX REVENUE ANTICIPATION NOTE
(736)
170
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
07 - PROPERTY MANAGEMENT
8201 - HAYFORK LIGHTING DISTRICT
Fund:
Budget Officer:
201 - HAYFORK LIGHTING DISTRICT
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
11,991 11,600 11,0006010 - CURRENT SECURED 11,000
330 342 3006020 - CURRENT UNSECURED PROP 300
11 6 106040 - PRIOR UNSECURED 10
107 137 1006090 - SUPPLEMENTAL TAX - CURR 100
Property Taxes 12,441 11,41011,41012,086
497 282 3506601 - INTEREST 350
Use of Money and Property 497 350350282
189 192 1707430 - STATE HOPTR 170
Government Aid - State 189 170170192
11,93011,93012,561Revenues/Financing Sources 13,127
Expenditures/Financing Uses
186 107 1502301 - COUNTY AUDIT 150
7,862 7,441 8,0002850 - UTILITIES 8,000
Services and Supplies 8,049 8,1508,1507,549
8,1508,1507,549Expenditures/Financing Uses 8,049
Total 3,7803,7805,012
850 Transfers Out
800 Transfers In
Net 5,077 5,012 3,780 3,780
8,049700 Expenditures/Uses 8,1508,1507,549
600 Revenues/Sources 11,93011,93012,56113,127
8201 - HAYFORK LIGHTING DISTRICT
5,077
171
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
07 - PROPERTY MANAGEMENT
8202 - WEAVERVILLE LIGHTING
Fund:
Budget Officer:
202 - WEAVERVILLE LIGHTING DISTR
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
42,408 40,553 42,0006010 - CURRENT SECURED 42,000
1,216 1,214 1,2006020 - CURRENT UNSECURED PROP 1,200
44 23 406040 - PRIOR UNSECURED 40
381 480 5006090 - SUPPLEMENTAL TAX - CURR 500
Property Taxes 44,050 43,74043,74042,272
589 366 4806601 - INTEREST 480
Use of Money and Property 589 480480366
696 681 6807430 - STATE HOPTR 680
Government Aid - State 696 680680681
44,90044,90043,320Revenues/Financing Sources 45,336
Expenditures/Financing Uses
229 141 2002301 - COUNTY AUDIT 200
29,754 27,882 27,9802850 - UTILITIES 27,980
Services and Supplies 29,984 28,18028,18028,023
28,18028,18028,023Expenditures/Financing Uses 29,984
Total 16,72016,72015,297
850 Transfers Out
800 Transfers In
Net 15,351 15,297 16,720 16,720
29,984700 Expenditures/Uses 28,18028,18028,023
600 Revenues/Sources 44,90044,90043,32045,336
8202 - WEAVERVILLE LIGHTING
15,351
172
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
02 - Public Protection
21 - JUDICIAL
8501 - PUBLIC DEFENDER REALIGNMENT
Fund:
Budget Officer:
501 - PUBLIC DEFENDER REAL 2011
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
2,180 2,9267003 - DISTRICT ATTORNEY & PUB 2,926
Government Aid - State 2,9262,9262,180
2,9262,9262,180Revenues/Financing Sources 0
Transfers-Out
1,977 2,9265528 - XFER OUT DA & PUB DEFEN 2,926
Other Financing Uses 2,9262,9261,977
2,9262,9261,977Transfers-Out 0
Total 00202
850 Transfers Out 2,9262,9261,977
800 Transfers In
Net 2,180 2,926 2,926
700 Expenditures/Uses
600 Revenues/Sources 2,9262,9262,180
8501 - PUBLIC DEFENDER REALIGNMENT
0
173
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
02 - Public Protection
21 - JUDICIAL
8555 - LAW LIBRARY TRUST
Fund:
Budget Officer:
555 - LAW LIBRARY
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
10,433 3,744 4,0006550 - FINES AND FEES 4,000
Fines, Forfeitures & Penalties 10,433 4,0004,0003,744
17 206601 - INTEREST 20
Use of Money and Property 202017
4,0204,0203,761Revenues/Financing Sources 10,433
Expenditures/Financing Uses
6 102301 - COUNTY AUDIT 10
4,3702700 - SPECIAL DEPARTMENTAL EX
Services and Supplies 4,370 10106
10106Expenditures/Financing Uses 4,370
Transfers-Out
5,813 6,2545500 - TRANSFER OUT: 6,254
Other Financing Uses 6,2546,2545,813
6,2546,2545,813Transfers-Out 0
Total (2,244)(2,244)(2,058)
850 Transfers Out 6,2546,2545,813
800 Transfers In
Net 6,063 3,754 4,010 4,010
4,370700 Expenditures/Uses 10106
600 Revenues/Sources 4,0204,0203,76110,433
8555 - LAW LIBRARY TRUST
6,063
174
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
02 - Public Protection
22 - POLICE PROTECTION
8560 - SUPP LAW ENFORCE REALIGN 2011
Fund:
Budget Officer:
560 - SUPP LAW ENFORCE REALIGN 2
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
97,497 186,5007036 - SUPPLEMENTAL LAW ENFORC 186,500
Government Aid - State 186,500186,50097,497
186,500186,50097,497Revenues/Financing Sources 0
Transfers-Out
97,497 186,5005562 - XFER OUT SUP LAW ENFORC 186,500
Other Financing Uses 186,500186,50097,497
186,500186,50097,497Transfers-Out 0
Total 000
850 Transfers Out
800 Transfers In
Net
700 Expenditures/Uses 186,500186,50097,497
600 Revenues/Sources 186,500186,50097,497
8560 - SUPP LAW ENFORCE REALIGN 2011
0
175
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
01 - General Government
07 - PROPERTY MANAGEMENT
8581 - CO CRIM JUST FAC CONSTRUCTION
Fund:
Budget Officer:
581 - CO CRIM JUST FACIL CONST FUN
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
21,880 23,870 23,0006550 - FINES AND FEES 23,000
Fines, Forfeitures & Penalties 21,880 23,00023,00023,870
23,00023,00023,870Revenues/Financing Sources 21,880
Expenditures/Financing Uses
60 13 1002301 - COUNTY AUDIT 100
Services and Supplies 60 10010013
10010013Expenditures/Financing Uses 60
Transfers-Out
38,593 2,6555500 - TRANSFER OUT:
Other Financing Uses 38,593 2,655
002,655Transfers-Out 38,593
Total 22,90022,90021,202
850 Transfers Out 2,65538,593
800 Transfers In
Net 21,819 23,857 22,900 22,900
60700 Expenditures/Uses 10010013
600 Revenues/Sources 23,00023,00023,87021,880
8581 - CO CRIM JUST FAC CONSTRUCTION
(16,773)
176
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
04 - Health and Sanitation
42 - HOSPITAL CARE
8589 - EMS: PHYSICIANS
Fund:
Budget Officer:
589 - EMS: PHYSICIANS
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
29,820 13,637 13,0006550 - FINES AND FEES 13,000
Fines, Forfeitures & Penalties 29,820 13,00013,00013,637
96 956601 - INTEREST 95
Use of Money and Property 959596
13,09513,09513,734Revenues/Financing Sources 29,820
Expenditures/Financing Uses
32 352301 - COUNTY AUDIT 35
1,664 9,9912700 - SPECIAL DEPARTMENTAL EX 9,991
Services and Supplies 1,664 10,02610,02632
1,3062399 - PROF SVCS - INTERFUND 1,306
Interfund Expenses 1,3061,306
11,33211,33232Expenditures/Financing Uses 1,664
Total 1,7631,76313,701
850 Transfers Out
800 Transfers In
Net 28,155 13,701 1,763 1,763
1,664700 Expenditures/Uses 11,33211,33232
600 Revenues/Sources 13,09513,09513,73429,820
8589 - EMS: PHYSICIANS
28,155
177
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
04 - Health and Sanitation
42 - HOSPITAL CARE
8590 - EMS: HOSPITAL
Fund:
Budget Officer:
590 - EMS: HOSPITAL
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
7,194 6,858 6,5006550 - FINES AND FEES 6,500
Fines, Forfeitures & Penalties 7,194 6,5006,5006,858
7 106601 - INTEREST 10
Use of Money and Property 10107
6,5106,5106,865Revenues/Financing Sources 7,194
Expenditures/Financing Uses
1 52301 - COUNTY AUDIT 5
6,2332700 - SPECIAL DEPARTMENTAL EX
Services and Supplies 6,233 551
6512399 - PROF SVCS - INTERFUND 651
Interfund Expenses 651651
4,9763200 - CONTRIBUTIONS TO OTHER 4,976
Other Charges 4,9764,976
5,6325,6321Expenditures/Financing Uses 6,233
Total 8788786,864
850 Transfers Out
800 Transfers In
Net 961 6,864 878 878
6,233700 Expenditures/Uses 5,6325,6321
600 Revenues/Sources 6,5106,5106,8657,194
8590 - EMS: HOSPITAL
961
178
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
04 - Health and Sanitation
42 - HOSPITAL CARE
8591 - EMS: DISCRETIONARY
Fund:
Budget Officer:
591 - EMS: DISCRETIONARY
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
9,615 5,516 5,7006550 - FINES AND FEES 5,700
Fines, Forfeitures & Penalties 9,615 5,7005,7005,516
7 106601 - INTEREST 10
Use of Money and Property 10107
5,7105,7105,523Revenues/Financing Sources 9,615
Expenditures/Financing Uses
1 52301 - COUNTY AUDIT 5
8,128 5,1342700 - SPECIAL DEPARTMENTAL EX 5,134
Services and Supplies 8,128 5,1395,1391
5712399 - PROF SVCS - INTERFUND 571
Interfund Expenses 571571
5,7105,7101Expenditures/Financing Uses 8,128
Total 005,522
850 Transfers Out
800 Transfers In
Net 1,486 5,522
8,128700 Expenditures/Uses 5,7105,7101
600 Revenues/Sources 5,7105,7105,5239,615
8591 - EMS: DISCRETIONARY
1,486
179
2012/13
BudgetRequested
AUD - AUDITOR-CONTROLLER
Recommended
Actuals Actuals Budget2010/11 2012/13
Function:
Activity:
Budget Unit:
00 - NOT APPLICABLE
42 - HOSPITAL CARE
9100 - TRINITY HOSPITAL
Fund:
Budget Officer:
901 - HOSPITAL ENTERPRISE FUND
Classification
For Fiscal Year 7/1/2012 - 6/30/2013Budget Worksheets
Trinity County
2011/12
Revenues/Financing Sources
(27,109) (14,552) (22,000)6601 - INTEREST (22,000)
Use of Money and Property (27,109) (22,000)(22,000)(14,552)
(22,000)(22,000)(14,552)Revenues/Financing Sources (27,109)
Expenditures/Financing Uses
000Expenditures/Financing Uses 0
Transfers-In
28,680 20,413 22,0009800 - TRANSFER IN 22,000
Transfers-In 28,680 22,00022,00020,413
22,00022,00020,413Transfers-In 28,680
Transfers-Out
000Transfers-Out 0
22,00028,680
Total 005,861
850 Transfers Out
800 Transfers In 22,00020,413
Net (27,109) (14,552) (22,000) (22,000)
700 Expenditures/Uses
600 Revenues/Sources (22,000)(22,000)(14,552)(27,109)
9100 - TRINITY HOSPITAL
1,570
180