HomeMy WebLinkAboutComrehensive Annual Financial Report - FY ended 6-30-16 (3 of 3) COUNTY OF BUTTE, CALIFORNIA
BUDGET COMPARISON SCHEDULE-GENERAL FUND-BUDGETARY BASIS
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Budgeted Amounts
Actual Variancewith
Original Final Amounts Final Budget
RESOURCES(inflows):
Taxes $ 62,588,105 $ 63,214,285 $ 63,462,798 $ 248,513
Licenses and permits 3,369,480 2,798,300 3,410,254 611,954
Fines,forfeitures,and penalties 3,001,500 13,943,365 7,697,620 (6,245,745)
Revenues from uses of money and property 14,580,865 4,165,585 5,484,186 1,318,601
Aid from other governments 25,725,797 28,680,055 41,841,348 13,161,293
Charges for services 20,329,010 20,273,484 19,525,032 (748,452)
Miscellaneous revenue 3,090,890 3,534,358 2,836,173 (698,185)
Amounts available for appropriation 132,685,647 136,609,432 144,257,411 7,647,979
CHARGES TO APPROPRIATIONS(outflows):
General Government 36,791,344 38,274,342 24,749,282 (13,525,060)
Public Protection 107,730,024 110,356,267 103,115,737 (7,240,530)
Education 4,077,628 4,205,597 3,654,022 (551,575)
Debt Service 9,235 9,235 9,235
Total charges to appropriations 148,608,231 152,845,441 131,528,276 (21,317,165)
Excess (Deficiency)of Revenues Over
(Under)Expenditures (15,922,584) (16,236,009) 12,729,135 28,965,144
OTHER FINANCING SOURCES(USES):
Sale of capital assets - - 89,153 89,153
Capital lease issued - 34,059 34,059 -
Transfers in 451,644 393,979 1,572,491 1,178,512
Transfers out (7,075,139) (9,346,377) (8,009,891) 1,336,486
Total Other Financing Sources (Uses): (6,623,495) (8,918,339) (6,314,188) 2,604,151
NET CHANGE IN FUND BALANCES 6,414,947
Fund Balances,Beginning 51,469,691
Fund Balances,Ending $ 57,884,638
Explanation of Differences between Budgetary Inflows and Outflows and LISGAAP Revenues and Expenditures:
Sources/inflows of resources:
Actual amounts (budgetary basis)"total resources"
from the budgetary comparison schedule $ 144,257,411
Revenues for funds not meeting the special revenuefund definition which are
presented with the General Fund for Financial reporting purposes 386,802
Total revenues as reported on the statement of revenues,expenditures,and
changes in fund balance $ 144,644,213
96
COUNTY OF BUTTE
Social Services Fund
The Socia!Services Fund was established to provide social and employment services to the residents of Butte
County. Services are provided through two Community Employment Centers in Oroville and Chico.
97
COUNTY OF BUTTE, CALIFORNIA
BUDGET COMPARISON SCHEDULE-SOCIAL SERVICES FUND-BUDGETARY BASIS
FOR THE FISCAL YEAR ENDED JUNE 30,2015
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Licenses and permits $ 35,000 $ 35,000 $ 41,535 $ 6,535
Fines,forfeitures,and penalties 0 16,000 61,381 45,381
Revenues from uses of money and property 47,534 47,534 177,808 130,274
Aid from other governments 120,263,063 133,484,846 126,740,205 (6,744,641)
Charges for services 287,573 287,573 222,307 (65,266)
Other O 0 8,175 8,175
Amounts available for appropriation 120,633,170 133,870,953 127,251,411 (6,619,542)
CHARGES TO APPROPRIATIONS(outflows):
Public Protection 34,858,925 777,012 597,424 (179,588)
Public Assistance 96,307,740 133,672,974 128,069,570 (5,603,404)
Total charges to appropriations 131,166,665 134,449,986 128,666,994 (5,782,992)
Excess (Deficiency)of Revenues Over
(Under) Expenditures (10,533,495) (579,033) (1,415,583) (836,550)
OTHER FINANCING SOURCES(USES):
Transfers in 2,105,039 2,127,348 1,154,901 (972,447)
Transfers out (486,000) (427,000) (1,002,672) (575,672)
Total Other Financing Sources (Uses): 1,619,039 1,700,348 152,229 (1,548,119)
(VET CHANGE IN FUND BALANCES (1,263,354)
Fund Balances, Beginning 6,426,943
Fund Balances, Ending $ 5,163,589
98
COUNTY OF BUTTE
Public Health Fund
The Public Health Fund was established to provide public health services to the residents of Butte County.
99
COUNTY OF BUTTE, CALIFORNIA
BUDGET COMPARISON SCHEDULE-PUBLIC HEALTH FUND-BUDGETARY BASIS
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Licenses and permits $ 100,000 $ 320,000 $ 97,863 $ (222,137)
Fines,forfeitures,and penalties 225,000 9,250 237,003 227,753
Revenues from uses of money and property 250,000 704,711 205,235 (499,476)
Aid from other governments 14,089,596 13,731,435 13,429,787 (301,648)
Charges for services 3,659,634 3,638,634 3,342,762 (295,872)
Miscellaneous revenue 16,650 16,650 9,674 (6,976)
Amounts availablefor appropriation 18,340,880 18,420,680 17,322,324 (1,098,356)
CHARGES TO APPROPRIATIONS(outflows):
Health and Sanitation 16,605,170 21,420,466 16,605,170 4,815,296
Total charges to appropriations 16,605,170 21,420,466 16,605,170 4,815,296
Excess (Deficiency)of Revenues Over
(Under) Expenditures 1,735,710 (2,999,786) 717,154 (5,913,652)
OTHER FINANCING SOURCES(USES):
Transfers in 724,304 724,304 724,304 -
Transfers out - - (174,280) 174,280
Total Other Financing Sources (Uses): 724,304 724,304 550,024 -
NET CHANGE IN FUND BALANCES 1,267,178
Fund Balances, Beginning 12,143,852
Fund Balances,Ending $ 13,411,030
100
ALIF0RNUTA
101
COUNTY OF BUTTE
Behavioral Health Fund
The Behavioral Health Fund was established to provide behavioral health services to the residents of Butte County.
102
COUNTY OF BUTTE,CALIFORNIA
BUDGET COMPARISON SCHEDULE-BEHAVIORAL HEATH FUND-BUDGETARY BASIS
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Va ri a nce with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Fines,forfeitures,and penalties $ 42,029 $ 42,029 $ 11.8,470 $ 76,441
Revenues from uses of money and property 27,427 27,427 216,365 188,938
Aid from other governments 58,012,462 61,043,428 54,919,256 (6,124,172)
Charges for services 3,169,563 3,302,679 2,844,695 (457,984)
Other - 100,000 238,825 138,825
Amounts availablefor appropriation 61,251,481 64,515,563 58,337,611 (6,177,952)
CHARGES TO APPROPRIATIONS(outflows):
Health and Sanitation 61,279,128 64,252,603 55,297,437 (8,955,166)
Total charges to appropriations 61,279,128 64,252,603 55,297,437 (8,955,166)
Excess (Deficiency)of Revenues Over
(Under) Expenditures (27,647) 262,960 3,040,174 2,777,214
OTHER FINANCING SOURCES(USES):
Transfers in 2,105,039 2,127,348 884,782 (1,242,566)
Transfers out (486,000) (427,000) (1,959,198) (1,532,198)
Total Other Financing Sources (Uses): 1,619,039 1,700,348 (1,074,416) (2,774,764)
NET CHANGE IN FUND BALANCES 1,965,758
Fund Balances,Beginning 7,593,401
Fund Balances,Ending $ 9,559,159
103
® C A [ | F U k \ | & ®
104
COUNTY OF BUTTE
Road Fund
The Road Fund provides for planning, design, construction, maintenance, and administration of County
transportation planning activities. Revenues consist primarily of the County's share of state highway user taxes
and are supplemented by federal funds.
105
COUNTY OF BUTTE, CALIFORNIA
BUDGET COMPARISON SCHEDULE-ROAD FUND-BUDGETARY BASIS
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative) _
RESOURCES(inflows):
Licenses and permits $ 30,000 $ 30,000 $ 54,146 $ 24,146
Fines forfeitures and penalties 10,000 10,000 12,925 2,925
Revenues from uses of money and property 11.5,000 115,000 145,873 30,873
Aid from other governments 14,109,630 14,109,630 9,476,219 (4,633,411)
Charges for services 2,600,891 2,600,891 1,866,471 (734,420)
Other 63,500 63,500 63,753 253
Amounts available for appropriation 16,929,021 16,929,021 11,619,387 (5,309,634)
CHARGES TO APPROPRIATIONS(outflows):
Public Ways and Facilities:
Road Operations 22,050,925 22,111,825 15,264,800 (6,847,025)
Total Public Ways and Facilities 22,050,925 22,111,825 15,264,800 (6,847,025)
Provisions for Contingencies:
Appropriation Contingencies 1,000,000 939,100 - 939,100
Total Charges to appropriations 23,050,925 23,050,925 15,264,800 (5,907,925)
Excess (Deficiency)of Revenues Over
(Under) Expenditures (6,121,904) (6,121,904) (3,645,413) 598,291
OTHER FINANCING SOURCES(USES):
Sale of capital assets 25,000 25,000 51.,994 (26,994)
Transfers in 1,814,971 2,130,704 1,699,585 431,119
Transfers out - - (118,678) 118,678
Total Other Financing Sources (Uses): 1,839,971 2,155,704 1,632,901 (2,774,763)
NET CHANGE IN FUND BALANCES (2,012,512)
Fund Balances,Beginning 8,667,719
Fund Balances,Ending $ 6,655,207
106
COUNTY OF BUTTE, CALIFORNIA
Note to Required Supplementary Information
For the Fiscal Year Ended June 30,2016
BUDGETARY BASIS OF ACCOUNTING
In accordance with the provisions of Sections 29000 and 29143, inclusive, of the California Government Code and
other statutory provisions, commonly known as the County Budget Act, the County prepares a budget for each
fiscal year on or before August 30. Budgeted expenditures are enacted into law through the passage of an
Appropriation Resolution. This ordinance mandates the maximum authorized expenditures forthe fiscal year and
cannot be exceeded except by subsequent amendments to the budget by the County's Board of Supervisors.
An operating budget is adopted each fiscal year for all Governmental Funds except. Expenditures are controlled
at the object level within budget units for the County. The object level within a budget unit is the level at which
expenditures may not legally exceed appropriations. Any amendments or transfers of appropriations between
object levels within the same budget unit or between departments or funds are authorized by the County
Administrative Officer's office and must be approved by the Board of Supervisors. The Board of Supervisors must
approve supplementary appropriations normally financed by unanticipated revenues during the year. Pursuant
to Board Resolution, the County Administrative Officer is authorized to approve transfers and revision of
appropriations under $50,000 within a single budget unit as deemed necessary and appropriate. Budgeted
amounts in the budgetary financial schedules are reported as originally adopted and as amended during the fiscal
year by resolutions approved by the Board of Supervisors.
The budget approved by the Board of Supervisors for the General Fund includes budgeted expenditures and
reimbursements for amounts disbursed on behalf of other Governmental Funds. Actual reimbursements forthese
items have been eliminated in the accompanying budgetary financial schedules. Accordingly,the related budgets
for these items have also been eliminated in order to provide a meaningful comparison of actual and budgeted
results of operations.
The budgets forthe governmental funds may include an object level known as"intrafund transfers" in the charges
for appropriations. This object level is an accounting mechanism used by the County to show reimbursements
between operations within the same fund (an example would be the General Fund).
107
C A L I F 0 R N I A a
Combining N1 r
Governmental Funt t s
108
COUNTY OF BUTTE
Nonmajor Governmental Funds
SPECIAL REVENUE FUNDS
Special Revenue funds are established to finance particular governmental activities and are
financed by specific taxes or other revenues. Such funds are authorized by statutory provisions
to pay for certain activities of a continuing nature.The nonmajor Special Revenue funds are listed
below:
The Child Support Services Fund was established by AB 196,AB 150, and SB 542 during fiscal year
2000-01 to provide separate fund accountability as required. These legislative bills mandated that
all Family Support Divisions located in the District Attorney's Offices become separate and
independent departments. Child Support Services establishes paternity, obtains and enforces
court orders for child support, collects and distributes payments, and provides community
outreach about those services for the benefit of minor children.
The County Service Areas Funds account for special district funds that provide sewer, drainage,
fire, and street lighting and maintenance to specific areas in the County and are financed by
property taxes and user charges.
The Equipment Fund was established to provide financing for equipment purchases.
The Fish and Game Fund is used to account for fines and forfeitures received under Section 13003
of the State of California Fish and Game Code and for other revenue and expenditures for the
propagation and conservation of fish and game. The Board of Supervisors authorizes
expenditures on the advice of the Fish and Game Commission.
The Housing and Community Development Fund accounts for revenues and expenditures relating
to housing and community improvement and development.
The IHSS Public Authority Fund allows for the maintenance of a registry and referral system to
assist consumers in finding qualified in-home supportive services (IHSS) personnel as well as
training of and support for providers and recipients of IHSS. Revenues primarily come from grants.
The Impact Fee Fund was established to account for Impact Fees, Mitigation Fees,or Local Agency
Improvement Fees that are charged by local agencies to developers for the purpose of defraying
the cost of public facilities that will be needed in relation to the development project.
The Transit Fund was established to account for the local transportation tax funds.
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COUNTY OF BUTTE
Nonmajor Governmental Funds (Continued)
DEBT SERVICE FUND is used to account for the accumulation of resources for,and the payment
of,general long-term debt.
CAPITAL PROJECTS FUND is used to account for financial resources to be used for the
acquisition of land or acquisition or construction of major facilities other than those financed by
the proprietary.fund types.
PERMANENT FUND is used to account for and report resources that are restricted to the extent
that only earnings, and not principal, may be used for purposes that support the reporting
government's programs,that is,for the benefit of the government or its citizenry.
110
COUNTY OF BUTTE,CALIFORNIA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2016
Special Revenue Funds
Child County
Support Service Equipment Fish and
Services Areas Replacement Game
ASSETS
Cash and investments $ - $ 8,754,601 $ 4,754,620 $ 114,682
Cash and investments with fiscal agent - - - -
I mp rest cash 2,000 - - -
Due from other funds - - 6,057 -
Interest receivable (545) 18,716 10,489 254
Due from other governments 228,281 500 8,747 -
Loans receivable - - - -
Total assets $ 229,736 $ 8,773,817 $ 4,779,913 $ 114,936
LIABILITIES AND FUND BALANCES
Liabilities:
Due to other funds $ 4,910 $ - $ - $ -
Accounts payable 1,064 40,519 707 2,000
Salaries and benefits payable 221,772 - - -
Totalliabilities 227,746 40,519 707 2,000
Fund balances:
Nonspendable - - - -
Restricted 1,990 8,733,298 4,779,206 112,936
Total fund balances 1,990 8,733,298 4,779,206 112,936
Total liabilities and fund balances $ 229,736 $ 8,773,817 $ 4,779,913 $ 114,936
continued
111
COUNTY OF BUTTE,CALIFORNIA
COMBINING BALANCE SHEET(continued)
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2016
Special Revenue Funds
Housing and
Community IHSS Public
Development Authority Impact Fees Transit
ASSETS
Cash and investments $ - $ 155,145 $ 8,287,109 $ 4,495
Cash and investments with fiscal agent - - -
I merest cash - -
Due from other funds - - -
Interest receivable (70) - 17,578 2,801
Due from other governments - 70,234 2,597 181,526
Loans receivable 4,470,520 - - -
Total assets $ 4,470,450 $ 225,379 $ 8,307,284 $ 188,822
LIABILITIES AND FUND BALANCES
Liabilities:
Due to other funds $ 262,014 $ - $ 3,785 $ -
Accounts payable 12,480 26 49,966 181,527
Salaries and benefits payable - 8,248 - -
Tota I liabilities 274,494 8,274 53,751 181,527
Fund balances:
Nonspendable - - - -
Restricted 4,195,956 217,105 8,253,533 7,295
Total fund balances 4,195,956 217,105 8,253,533 7,295
Total liabilities and fund balances $ 4,470,450 $ 225,379 $ 8,307,284 $ 188,822
continued
112
COUNTY OF BUTTE, CALIFORNIA
COMBINING BALANCE SHEET(continued)
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2016:
Debt Capital
Service Projects Permanent
Fund Fund Fund Total
ASSETS
Cash and investments $ 10,585,937 $ 6,504,787 $ 16,252 $ 39,177,628
Cash and investments with fiscal agent 460,100 - - 460,100
Imprest cash - - - 2,000
Due from other funds - - - 6,057
Interest receivable 23,061 14,210 35 86,529
Due from other governments 100,896 - - 592,781
Loans receivable - - - 4,470,520
Total assets $ 11,169,994 $ 6,518,997 $ 16,287 $ 44,795,615
LIABILITIES AND FUND BALANCES
Liabilities:
Due to other funds $ $ - $ - $ 270,709
Accounts payable - 232,809 - 521,098
Salaries and benefits payable - - 230,020
Total liabilities - 232,809 - 1,021,827
Fund balances:
Nonspendable - - 16,287 16,287
Restricted 11,169,994 6,286,188 - 43,757,501
Total fund balances 11,169,994 6,286,188 16,287 43,773,788
Total liabilities and fund balances $ 11,169,994 $ 6,518,997 $ 16,287 $ 44,795,615
113
COUNTY OF BUTTE,CALIFORNIA
COMBINING STATEMENT OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Special Revenue Funds
Child County
Support Service Equipment Fish and
Services Areas Replacement Game
REVENUES
Taxes $ - $ 807,189 $ - $
Fines,forfeitures,and penalties - - - 16,623
Revenues from uses of money and property 8,431 138,615 82,550 1,905
Aid from other governments 7,084,514 11,144 - -
Charges for services 24,608 547,728 - -
Other - 607 2,367 -
Total revenues 7,117,553 1,505,283 84,917 18,528
EXPENDITURES:
Current:
General government - - 132,956 -
Public protection 7,086,300 464,641 1,041,007 16,092
Public ways and facilities - 211,043 - -
Health and sanitation - 232,271 - -
Public assistance - - - -
Recreation and cultural services - 116,409 -
Debt service
Principal - - -
Interest - - - -
Total expenditures 7,086,300 1,024,364 1,173,963 16,092
Excess (deficiency)of revenues
over expenditures 31,253 480,919 (1,089,046) 2,436
OTHER FINANCING SOURCES(USES):
Sale of capital assets - - 21,981 -
Issuance of debt - - -
Transfers in - 2,100,593 -
Transfer out (96,254) - (828,283) -
Total other financing sources (uses) (96,254) - 1,294,291 -
Net cha nge i n fund balances (65,001) 480,919 205,245 2,436
Fund balances,beginning 66,991 8,252,379 4,573,961 110,500
Fund balances,ending $ 1,990 $ 8,733,298 $ 4,779,206 $ 1.12,936
continued
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COUNTY OF BUTTE,CALIFORNIA
COMBINING STATEMENT OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCE(continued)
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Special Revenue Funds
Housing and
Community IHSS Public
Development Authority Impact Fees Transit
REVENUES
Taxes $ $ $ $
Fines,forfeitures,and penalties - -
Revenues from uses of money and property 380 117,497 7,690
Aid from other governments 76,398 259,092 - 2,784,526
Charges for services - - 629,917 -
Other - - - -
Total revenues 76,778 259,092 747,414 2,792,216
EXPENDITURES:
Current:
General government - - - -
Public protection - - - -
Public ways and facilities - - 1,412,057
Health and sanitation - - -Public assistance 548,646 261,997 -
Recreation and cultural services - - - -
Debt service
Principal - - -
Interest - - -
Total expenditures 548,646 261,997 - 1,412,057
Excess (deficiency)of revenues
over expenditures (471,868) (2,905) 747,414 1,380,159
OTHER FINANCING SOURCES(USES):
Sale of capital assets - - - -
Issuance of debt - -Transfers in - - -
Transfer out - (771) (671,748) (1,383,852)
Total other financingsources (uses) - (771) (671,748) (1,383,852)
Net change in fund balances (471,868) (3,676) 75,666 (3,693)
Fund balances,beginning 4,667,824 220,781 8,177,867 10,988
Fund balances,ending $ 4,195,956 $ 217,105 $ 8,253,533 $ 7,295
continued
115
COUNTY OF BUTTE, CALIFORNIA
COMBINING STATEMENT OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCE(continued)
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Debt Capital
Service Projects Permanent
Fund Fund Fund Total
REVENUES
Taxes $ $ - $ - $ 807,189
Fines,forfeitures,and penalties - - - 16,623
Revenues from uses of money and property 163,999 108,965 263 630,295
Aid from other governments 100,896 88,369 - 10,404,939
Charges for services - 671,593 - 1,873,846
Other - - - 2,974
Total revenues 264,895 868,927 263 13,735,866
EXPENDITURES:
Current:
General government (2,221) 4,062,405 - 4,193,140
Public protection - - - 8,608,040
Public ways and facilities - - - 1,623,100
Health and sanitation - - - 232,271
Public assistance - - - 810,643
Recreation and cultural services - - - 116,409
Debt servi ce
Principal 2,269,421 - - 2,269,421
Interest 2,090,317 - - 2,090,317
Total expenditures 4,357,517 4,062,405 - 19,943,341
Excess (deficiency)of revenues
over expenditures (4,092,622)_ (3,193,478) 263 (6,207,475)
OTHER FINANCING SOURCES(USES):
Sale of capital assets - - - 21,981
issuance of debt - 3,203,805 3,203,805
Transfers in 5,322,213 2,343,550 16,024 9,782,380
Transfer out - (1,116,097) - (4,097,005)
Total other financing sources (uses) 5,322,213 4,431,258 16,024 8,911,161
Netchange in fund balances 1,229,591 1,237,780 16,287 2,703,686
Fund balances,beginning 9,940,403 5,048,408 - 41,070,102
Fund balances,ending $ 11,169,994 $ 6,286,188 $ 16,287 $ 43,773,788
116
COUNTY OF BUTTE,CALIFORNIA
BUDGET COMPARISON SCHEDULE-BUDGETARY BASIS
CHILD SUPPORT SERVICES SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Revenues from uses of money and property $ 20,000 $ 20,000 $ 8,431 $ (11,569)
Aid from other governments 9,153,472 9,153,472 7,084,514 (2,068,958)
Charges for services 29,000 29,000 24,608 (4,392)
Other 50 50 - (50)
Amounts availablefor appropriation 9,202,522 9,202,522 7,117,553 (2,084,969)
CHARGES TO APPROPRIATIONS(outflows):
Public Assistance:
Child Support Services:
Salaries and employee benefits 8,078,001 8,078,001 6,137,779 1,940,222
Services and supplies 534,021 534,021 461,772 72,249
Other charges 590,500 590,500 583,003 7,497
Capital assets - - - -
Total Child Support Services 9,202,522 9,202,522 7,182,554 2,019,968
Total Public Assistance 9,202,522 9,202,522 7,182,554 2,019,968
Total Charges to appropriations 9,202,522 9,202,522 7,182,554 2,019,968
Net change in fund balance (65,001)
Budgetary fund balance,
Beginning of year 66,991
Budgetary Fund balances,ending $ 1,990
Explanation of Differences between Budgetary Inflows and Outflows and USC,AAP Revenues and Expenditures:
Uses/outflows of resources:
Actual amounts (budgetary basis)"total charges to appropriations"
from the budgetary comparison schedule $ 7,182,554
Differences -budget to USGAAP:
Transfers to other funds are outflows of budgetary resources
but are not expenditures for financial reporting purposes (96,254)
Total expenditures as reported on the statement of revenues,expenditures,and
changes in fund balance $ 7,086,300
117
COUNTY OF BUTTE,CALIFORNIA
BUDGET COMPARISON SCHEDULE-BUDGETARY BASIS
COUNTY SERVICE AREA SPECIAL REVENUE FUND(continued)
FORTHE FISCAL YEAR ENDED JUNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Taxes $ 981,952 $ 981,952 $ 807,189 $ (174,763)
Revenues from uses of money and property 49,024 49,024 138,615 89,591
Aid from other governments 11,783 11,783 11,144 (639)
Charges for services 252,771 253,271 547,728 294,457
Other - - 607 607
Amounts available for appropriation 1,295,530 1,296,030 1,505,283 209,253
CHARGES TO APPROPRIATIONS(outflows):
Public protection 1,350,646 1,350,646 464,641 886,005
Public ways and facilities 591,892 605,971 211,043 394,928
Health and sanitation 747,484 747,484 232,271 515,213
Recreation and cultural services 259,692 319,692 116,409 203,283
Total Charges to appropriations 2,949,714 3,023,793 1,024,364 1,999,429
Net change in fund balance 480,919
Budgetary fund balance,
Begi nni ng of year 8,252,379
Budgetary Fund balances,ending $ 8,733,298
118
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
EQUIPMENT REPLACEMENT SPECIAL REVENUE FUND(continued)
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Revenues from uses of money and property $ - $ - $ 82,550 $ 82,550
Other financing sources 2,204,536 2,204,536 2,124,941 (79,595)
Amounts available for appropriation 2,204,536 2,204,536 2,207,491 2,955
CHARGES TO APPROPRIATIONS(outflows):
General Government:
General Services Equipment Replacement
Other Charges 2,990 2,990 2,964 26
Capital assets 96,000 96,000 88,529 7,471
Total General Services Equip Replacement 98,990 98,990 91,493 7,471
Information Systems Equipment Replacement
Other Charges 895,236 794,236 26,916 767,320
Capital assets 402,000 402,000 14,547 387,453
Other Financing Uses - 136,000 828,283 (692,283)
Total Info Systems Equip Replacement 1,297,236 1,332,236 869,746 462,490
Total General Government 1,396,226 1,431,226 961,239 469,961
Public Protection:
Sheriff Equipment Replacement:
Other charges 4,970 4,970 4,944 26
Capital assets 504,000 504,000 326,752 1.77,248
Total Sheriff Equipment Replacement 508,970 508,970 331,696 177,274
Fire Equipment Replacement:
Other charges (843) (843) (852) 9
Capital assets 610,000 1,177,893 710,163 467,730
Total Fire Equipment Replacement 609,157 1,177,050 709,311 467,739
Total Public Protection 1,118,127 1,686,020 1,041,007 645,013
Total Charges to appropriations 2,514,353 3,117,246 2,002,246 1,114,974
Net change in fund balance 205,245
Budgeta ry f u nd balance,
Beginning of year 4,573,961
Budgetary Fund balances,ending $ 4,779,206
continued
119
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
EQUIPMENT REPLACEMENT SPECIAL REVENUE FUND(continued)
FOR THE FISCAL YEAR ENDED)UNE 30,2016
Explanation of Differences between Budgetary Inflows and Outflows and USGAAP Revenues and Expenditures:
Sources/inflows of resources:
Actual amounts (budgetary basis)"total resources"
from the budgetary comparison schedule $ 2,207,491
Differences-budget to USGAAP:
Transfers from other funds are inflows of budgetary resources
but are not revenues for financial reporting purposes (2,100,593)
Proceeds from sale of capital assets are inflows of budgetary resources
but are not revenues for financial reporting purposes (21,981)
Total revenues as reported on the statement of revenues,expenditures,and
changes in fund balance $ 84,917
Uses/outflows of resources:
Actual amounts (budgetary basis)"total charges to appropriations"
from the budgetary comparison schedule $ 2,002,246
Differences-budget to USGAAP:
Transfers to other funds are outflows of budgetary resources
but are not expenditures for financial reporting purposes (828,283)
Total expenditures as reported on the statement of revenues,expenditures,and
changes in fund balance $ 1,173,963
continued
120
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
FISH AND GAME SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Va ri a nce with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Fi n es,fo rfei tu res,and penalties $ 21,000 $ 21,000 $ 16,623 $ (4,377)
Revenues from uses of money and property 1,000 1,000 1,905 905_
Amounts availablefor appropriation 22,000 22,000 18,528 (3,472)
CHARGES TO APPROPRIATIONS(outflows):
Public Protection:
Fish and Game:
Services and supplies 32,700 32,700 15,432 17,268
Other charges 670 670 660 10
Total Fish and Game 33,370 33,370 16,092 17,278
Total Public Protection 33,370 33,370 16,092 17,278
Total Charges to appropriations 33,370 33,370 16,092 17,278
Netchange in fund balance 2,436
Budgetary fund balance,
Begi nn i ng of year 110,500
Budgetary Fund balances,ending $ 112,936
continued
121
COUNTY OF BUTTE, CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
HOUSING AND COMMUNITY DEVELOPMENT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED)UNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Revenues from uses of money and property $ 600 $ 600 $ 380 $ (220)
Aid from other governments 752,210 752,230 76,398 (675,812)
Amounts available for appropriation 752,810 752,810 76,778 (676,032)
CHARGES TO APPROPRIATIONS(outflows):
General Government:
CDBG Administration:
Service and supplies 222,700 222,700 96,900 125,800
Other charges 622,632 596,632 451,746 3.44,886
Total CDBG Administration 845,332 819,332 548,646 144,886
Total General Government 845,332 819,332 548,646 144,886
Total Charges to appropriations 845,332 819,332 548,646 144,886
Net change in fund balance (471,868)
Budgetaryfund balance,
Beginning of year 4,667,824
Budgetary Fund balances,ending $ 4,195,956
122
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
IHSS PUBLIC AUTHORITY SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Va ri a nce with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Aid from other governments $ - $ 285,710 $ 259,092 $ (26,618)
Amounts availablefor appropriation - 285,710 259,092 (26,618)
CHARGES TO APPROPRIATIONS(outflows):
Public Assistance:
I HSS Public Authority:
Salaries and employee benefits 1,023 234,407 216,455 17,952
Services and supplies - 36,611 35,418 1,193
Other charges 6,090 14,690 10,895 3,795
Total IHSS Public Authority 7,113 285,708 262,768 22,940
Total Public Assistance 7,113 285,708 262,768 22,940
Total Charges to appropriations 7,113 285,708 262,768 22,940
Net change in fund balance (3,676)
Budgetary fund balance,
Beginning of year 220,781
Budgetary Fund balances,ending $ 217,105
Explanation of Differences between Budgetary Inflows and Outflows and USGAAP Revenues and Expenditures:
Uses/outflows of resources:
Actual amounts (budgetary basis) "total charges to appropriations"
from the budgetary comparison schedule $ 262,768
Differences -budget to USGAAP:
Transfers to other funds are outflows of budgetary resources
but are not expenditures for financial reporting purposes (771)
Total expenditures as reported on the statement of revenues,expenditures,and
changes in fund balance $ 261,997
123
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
IMPACT FEES SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (]Negative}
RESOURCES(inflows):
Revenues from uses of money and property $ - $ - $ 117,497 $ 117,497
Charge for services 782,708 782,708 629,917 (152,791)
Amounts availablefor appropriation 782,708 782,708 747,414 (35,294)
CHARGES TO APPROPRIATIONS(outflows):
General Government:
I mpa ct Fees
Other charges - 37,311 - 37,311
Other financing uses 851,075 1,172,887 671,748 501,139
Subtotal 851,075 1,210,198 671,748 538,450
Total Charges to appropriations 851,075 1,210,198 671,748 538,450
Net change in fund balance 75,666
Budgetary fund balance,
Beginning of year 8,177,867
Budgetary Fund balances,ending $ 8,253,533
124
COUNTY OF BUTTE, CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
TRANSIT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30,2416
Va ri a nce with
Budgeted Amounts Final Budget
Actua I Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Revenues from uses of money and property $ 5,000 $ 5,000 $ 7,690 $ 2,690
Aid from other governments 3,000,000 3,000,000 2,784,526 (215,474)
Amounts available for appropriation 3,005,000 3,005,000 2,792,216 (212,784)
CHARGES TO APPROPRIATIONS(outflows):
Public Ways and Facilities:
Transit-System Operations
Serviceand supplies 1,505,000 1,505,000 1,392,041 112,959
Other charges 20,029 20,029 20,016 13
Other financing uses 1,479,971 1,479,971 1,383,852 96,119
Total Transit-System Operations 3,005,000 3,005,000 2,795,909 209,091
Total Public Ways and Facilities 3,005,000 3,005,000 2,795,909 209,091
Total Charges to appropriations 3,005,000 3,005,000 2,795,909 209,091
Netchange in fund balance (3,693)
Budgetary fund balance,beginning of year 10,988
Budgetary Fund balances,ending $ 7,295
Explanation of Differences between Budgetary Inflows and Outflows and USGAAP Revenues and Expenditures:
Uses/outflows of resources:
Actual amounts (budgetary basis)"total charges to appropriations"
from the budgetary comparison schedule $ 2,795,909
Differences -budget to USGAAP:
Transfers to other funds are outflows of budgetary resources
but are not expenditures for financial reporting purposes (1,383,852)
Total expenditures as reported on the statement of revenues,expenditures,and
changes in fund balance $ 1,412,057
125
COUNTY OF BUTTE, CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
DEBT SERVICE FUND
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Revenues from uses of money and property $ - $ - 163,999 $ 163,999
Aid from other governments - - 100,896 100,896
Other financing sources 79,654 2,601,391 5,322,213 2,720,822
Amounts available for appropriation 79,654 2,601,391 5,587,108 2,985,77.7
CHARGES TO APPROPRIATIONS(outflows):
General Government:
CEC Sola r:
Other charges 313,000 313,000 443,722 (130,722)
Total CECSolar 313,000 313,000 443,722 (130,722)
Chico Memorial Hall 492 Rio Undo:
Other charges 60,975 60,975 60,977 (2)
Total Chico Memorial Hall 492 Rio L. 60,975 60,975 60,977 (2)
Chico Memorial Hall 554 Rio Lindo:
Other charges 62,145 62,145 62,155 (10)
Total Chico Memorial Hail 554 Rio L. 62,145 62,145 62,155 (10)
Hall of Records
Other charges 378,250 378,250 566,921 (188,671)
Total Hall of Records 378,250 378,250 566,921 (188,671)
POB Series A:
Services and supplies 6,703 6,703 6,675 28
Other charges 1,871,752 1,871,752 1,871,748 4
Total POB Series A 1,878,455 1,878,455 1,878,423 32
POB Series B:
Services and supplies 2,500 2,500 2,084 416
Other charges 564,361 564,361 522,621 41,740
Total POB Series B 566,861 566,861 524,705 42,156
continued
126
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
DEBT SERVICE FUND(continued)
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Va ri a nce with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
Microsoft Licensing
Other charges 767,313 767,313 767,313 -
Total Transfers 767,313 767,313 767,313 -
Tra nsfers
Other Financing Uses - 9,207,621 - 9,207,621
Tota l Transfers - 9,207,621 - 9,207,621
Total General Government $ 4,026,999 $ 13,234,620 $ 4,304,216 $ 8,930,404
Public Protection:
Ba ngor Fire Station
Other charges 53,798 53,798 53,301 497
Total BangorFireStat!on 53,798 53,798 53,301 497
Total Public Protection 53,798 53,798 53,301 497
Total Charges to appropriations 4,080,797 13,288,418 4,357,517 8,930,901
Netchange in fund balance 1,229,591
Budgetary fund balance,
Begi nni ng of year 9,940,403
Budgetary Fund balances,ending $ 11,169,994
continued
127
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
DEBT SERVICE FUND(continued)
FOR THE FISCAL YEAR ENDED JUNE 30,2015
Explanation of Differences between Budgetary Inflows and Outflows and USGAAP Revenues and Expenditures:
Sources/inflows of resources:
Actual amounts (budgetary basis) "total resources"
from the budgetary comparison schedule $ 5,587,108
Differences -budget to USGAAP:
Transfers from other funds are inflows of budgetary resources
but are not revenues for financial reporting purposes (5,322,213)
Total revenues as reported on the statement of revenues,expenditures,and
changes in fund balance $ 264,895
128
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
CAPITAL PROJECTS FUND(continued)
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Variance with
_ Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Revenues from uses of money and property $ - $ - $ 108,965 $ 108,965
Aid from other governments 120,000 120,000 88,369 (31,631)
Charges for services 674,928 674,928 671,593 (3,335)
Other 2,500,000 2,500,000 3,203,805 703,805
Other financing sources 1,858,800 8,284,256 6,040,293 (2,243,963)
Amounts available for appropriation 5,153,728 11,579,184 10,113,025 (1,466,159)
CHARGES TO APPROPRIATIONS(outflows):
General Government:
Capital Projects Transfers
Other f i na nci ng uses 59,356 3,687,480 3,676,496 10,984
Total Capital Projects Administration 59,356 3,687,480 3,676,496 10,984
3 County Center Drive
Other charges - 18,462 7,129 11,333
Capital Assets 160,000 141,538 15,219 126,319
Total Chico Public Works Yard 200,000 160,000 22,348 137,652
25 County Center Drive
Other charges - 39,231 32,391 6,840
Capital Assets 340,000 300,769 6,138 294,631
Tota I Debt 5ervi ce Tra nsfer 340,000 340,000 38,529 301,471
Campus InfrastrucureImprovement:
Other charges - 46,154 8,392 37,762
Capital assets 400,000 353,846 67,769 286,077
Total Hall of Records 400,000 400,000 76,161 323,839
Hail of Records
Other c h a rges - 58,462 52,159 6,303
Capital assets 2,500,000 2,144,491 2,070,419 74,072
Total Hall of Records 2,500,000 2,202,953 2,122,578 80,375
Jail Projest Reserve
Other financing uses 200,000 1,340,000 1,136,344 203,656
Subtotal 200,000 1,340,000 1,136,344 203,656
La Dol ceInfiII
Other charges - 16,632 13,627 3,005
Capital assets - 483,468 387,734 95,734
Total La Dolce Infill - 500,100 401,361 98,739
Total General Government $ 3,699,356 $ 8,630,533 $ 7,473,817 $ 1,156,716
129
COUNTY OF BUTTE, CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
CAPITAL PROJECTS FUND(continued)
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
Public Protection:
Jail Program&Capital Expansion:
Other charges - 83,077 55,669 27,408
Service&supplies 200,000 571,923 376,920 195,003
Total Jail Program and Capital Expan 200,000 655,000 432,589 222,411
Evidence Storage&Morgue:
other charges - 43,077 14,023 29,054
Capital assets 200,000 256,923 127,970 128,953
Total Evidence Storage&Morgue 200,000 300,000 141,993 158,007
Parking lot by Station 63
Other charges - 35,432 179 35,253
Capital assets 307,000 271,568 - 271,568
Total Parking Lot by Station 63 307,000 307,000 179 306,821
Helicopter Hangar
Other charges - 52,650 11,988 40,662
Capital assets - 580,848 44,017 536,831
Total Helicopter Hangar 633,498 56,005 577,493
Total Public Protection $ 707,000 $ 1,895,498 $ 630,766 $ 1,264,732
Public Ways and Facilities
BC OroviIIe Park&Ride:
Other charges - 9,000 327 8,673
Capital assets 78,000 69,000 - 69,000
Total BC Oroville Park&Ride 78,000 78,000 327 77,673
Total Public Ways and Facilities $ 78,000 $ 78,000 $ 327 $ 77,673
130
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
CAPITAL PROJECTS FUND(continued)
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Varia ncewith
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
Health and Sanitation:
Behavioral Health-Crisis Residential Facility:
Other charges - 22,855 20,809 2,046
Capital assets 181,000 688,104 682,387 5,717
Total BH-Crisis Residential Facility 181,000 710,959 703,196 7,763
Total Health and Sanitation $ 181,000 $ 710,959 $ 703,196 $ 7,763
Public Assistance:
DESS 205 Mira Loma Sutie 30:
Capital assets 243,000 184,000 37,569 146,431
Total DESS 205 Mira Loma Suite 10 243,000 184,000 37,569 146,431
Total Public Assistance $ 243,000 $ 184,000 $ 37,569 $ 146,431
Education
Library Radio Frequency Identification
Service and supplies - - 4,493 (4,493)
Total Library Radio Frequency ID - - 4,493 (4,493)
Total Education $ - $ - $ 4,493 $ (4,493)
Recreation and Cultural Services
Veterans Memorial Park
Other charges - 25,000 5,280 19,720
Capital assets - 194,250 19,797 174,453
Total Veterans Memorial Park - 219,250 25,077 194,173
Total Recreation &Cultural Services $ - $ 219,250 $ 25,077 $ 194,173
Total Charges to appropriations 4,908,356 11,718,240 8,875,245 2,842,995
Net change in fund balance 1,237,780
Budgetaryfund balance,
Begin n i ng of year 5,048,408
Budgetary Fund balances,ending $ 6,286,188
131
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
CAPITAL PROJECTS FUND(continued)
FOR THE FISCALYEAR ENDED JUNE 30,2016
Explanation of Differences between Budgetary Inflows and Outflows and USGAAP Revenues and Expenditures:
Sources/inflows of resources:
Actual amounts (budgetary basis)"total resources"
from the budgetary comparison schedule $ 10,113,025
Proceeds from borrowing are reported as financing sources in
governmental funds,however issuing debt increases long-term
liabilities i n the statement of net position (3,203,805)
Differences -budget to USGAAP:
Transfers from other funds are inflows of budgetary resources
but are not revenues for financial reporting purposes (2,343,550)
Transfers within the fund group are inflows of budgetary resources
but not revenues for financial reporting purposes (3,696,743)
Total revenues as reported on the statement of revenues,expenditures,and
changes in fund balance $ 868,927
Uses/outflows of resources:
Actual amounts (budgetary basis) "total charges to appropriations"
from the budgetary comparison schedule $ 8,875,245
Differences -budget to USGAAP:
Transfers to other funds are outflows of budgetary resources
but are not expenditures for financial reporting purposes (1,116,097)
Transfers within the fund group are outflows of budgetary resources
but not revenues for financial reporting purposes (3,696,743)
Total expenditures as reported on the statement of revenues,expenditures,and
changes in fund balance $ 4,062,405
132
COUNTY OF BUTTE,CALIFORNIA
BUDGET CAMPARISON SCHEDULE-BUDGETARY BASIS
PERMANENT FUND
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Va ri a nce with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
RESOURCES(inflows):
Revenues from uses of money and property $ - $ $ 263 $ 263
Other financing sources - 16,024 16,024
Amounts available for appropriation 16,287 16,287
Net change in fund balance 16,287
Budgetary fund balance,
Begi nning of year -
Budgetary Fund balances,ending $ 16,287
Explanation of Differences between Budgetary inflows and Outflows and U5GAAP Revenues and Expenditures:
Sources/inflows of resources:
Actual amounts (budgetary basis)"total resources"
from the budgetary comparison schedule $ 16,287
Differences -budget to USGAAP:
Transfers to other funds are outflows of budgetary resources
but are not expenditures for financial reporting purposes (16,024)
Total revenues as reported on the statement of revenues,expenditures,and
changes in fund balance $ 263
133
a CALIFORNIA o
Internal Service Funds
134
COUNTY OF BUTTE
Internal Service Funds
Internal Service Funds were established to account for the goods or services furnished by one County
department or agency to other departments or agencies of the County, or to other governments, on a
cost-reimbursement basis.
The Self-Insurance Fund accounts for liability claims against the County, the administration of the
insurance program, and associated legal and adjustment expenses.
The Worker's Compensation Insurance Fund accounts for disability, medical, and rehabilitation expenses
and related costs associated with on-the-job injuries.
The Unemployment Insurance Fund accounts for unemployment compensation claims filed against the
County.
The Medical Liability Insurance Fund accounts for medical compensation claims filed against the County.
The Miscellaneous Insurance Fund accounts for financing of the County's miscellaneous self-insurances.
The Utilities Clearing Fund accounts for utilities provided to County departments.
135
. COUNTY OF BUTTE,CALIFORNIA
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30,2016
Self Worker's Unemployment
Insurance Compensation Insurance
ASSETS
Current assets:
Cash and investments $ 2,890,139 $ 9,022,773 $ 283,101
Cash with fiscal agent - 187,015 -
I nterest receiva b a 5,946 21,023 689
Total current assets 2,896,085 9,230,811 283,790
Noncurrent assets:
Capital assets:
Depreciable:
Equipment 10,671 34,790
Less:Accumulated depreciation (6,580) (33,848) -
Total capital assets,net 4,091 942 -
Total noncurrent assets 4,091 942 -
Total assets 2,900,176 9,231,753 283,790
LIABILITIES
Current liabilities:
Due to other funds 711 5,346 -
Accounts payable 262 418
Claims and judgments,current portion 600,000 2,000,000 -
Total current liabilities 600,711 2,005,608 418
Noncurrent liabilities:
Claims and judgments, less current portion 686,000 4,547,000 -
Total noncurrent liabilities 686,000 4,547,000 -
Total liabilities 1,286,711 6,552,608 418
NET POSITION
Net investment in capital assets 4,091 942 -
Unrestricted 1,609,374 2,678,203 283,372
Total net position $ 1,613,465 $ 2,679,145 $ 283,372
continued
136
COUNTY OF BUTTE,CALIFORNIA
COMBINING STATEMENT OF NET POSITION
INTERNALSERVICE FUNDS(continued)
JUNE 30,2016
Medical Miscellaneous Utilities
Liability Insurance Clearing Total
ASSETS
Current assets:
Cash and investments $ 13,152 $ 30,398 $ 342,625 $ 12,582,188
Cash with fiscal agent - - - 187,015
Interest receivable 23 64 1,350 29,095
Total current assets 13,175 30,462 343,975 12,798,298
Noncurrent assets:
Capital assets:
Depreciable:
Equipment - - - 45,461
Less:Accumulated depreciation - - - (40,429)
Total capital assets, net - - - 5,033
Total noncurrent assets - - - 5,033
Total assets 13,175 30,462 343,975 12,803,331
LIABILITIES
Current liabilities:
Due to other funds - - - 6,057
Accounts payable - - 28,416 29,096
Claims and judgments,currentportion - - - 2,600,000
Total current liabilities - - 28,416 2,635,153
Noncurrent I iabi Iities:
Claims and judgments,less current portion - - - 5,233,000
Total noncurrent liabilities - - - 5,233,000
Total liabilities - - 28,416 7,868,153
NET POSITION
Net investment in capital assets - - - 5,033
Unrestricted 13,175 30,462 315,559 4,930,145
Total net position $ 13,175 $ 30,462 $ 315,559 $ 4,935,175
137
COUNTY OF BUTTE, CALIFORNIA
COMBINING STATEMENT OF REVENUES,EXPENSES,AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
FOR THE YEAR ENDED JUNE 30,2016
Self Worker's Unemployment
Insurance Compensation Insurance
OPERATING REVENUES
Charges for services $ 1,195,764 $ 3,078,708 $
Total operating revenue 1,195,764 3,078,708 -
OPERATING EXPENSES
Salaries and employee benefits - - 300,763
Service and supplies 645,331 539,673 3,532
Claims and judgments 954,355 4,525,733 -
Depreciation and amortization 711 5,346 -
Total operating expenses 1,600,397 5,070,752 304,295
Operating income(loss) _(404,633)_ (1,992,044) (304,295)
Nonoperating revenues (expenses)
Interest received (paid) 46,001 155,323 6,222
Total nonoperating revenue(expense) 46,001 155,323 6,222
Net Income (Loss) Before Transfers (358,632) (1,836,721) (298,073)
Transfers out (1,422) (11,118)
Change in net position (360,054) (1,847,839) (298,073)
Net position, beginning 1,973,519 4,526,984 581,445
Total net position, ending $ 1,613,465 $ 2,679,145 $ 283,372
continued
138
COUNTY OF BUTTE,CALIFORNIA
COMBINING STATEMENT OF REVENUES,EXPENSES,AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS(continued)
FOR THE YEAR ENDED JUNE 30,2016
Medical Miscellaneous Utilities
Liability Insurance Clearing Total
OPERATING REVENUES
Charges for services $ 145,000 $ 126,196 $ 2,247,037 $ 6,792,705
Total operating revenue 145,000 126,196 2,247,037 6,792,705
OPERATING EXPENSES
Salaries and employee benefits - - - 300,763
Serviceand supplies 2,928 2,089 2,273,130 3,466,683
Claims and judgments 132,556 131,457 - 5,744,101
Depreciation and amortization - - - 6,057
Total operating expenses 135,484 133,546 2,273,130 9,517,604
Operating income(loss) 9,516 (7,350) (26,093) (2,724,899)
Nonoperating revenues (expenses)
Interest received(paid) 169 638 9,834 218,187
Total nonoperati ng revenue(expense) 169 638 9,834 218,187
Net Income(LOSS)Before Transfers 9,685 (6,712) (16,259) (2,506,712)
Transfers out - - (444,179) (456,719)
Change in net position 9,685 (6,712) (460,438) (2,963,431)
Net position,beginning 3,490 37,174 775,997 7,898,610
Total net position,ending $ 13,175 $ 30,462 $ 315,559 $ 4,935,178
continued
139
COUNTY OF BUTTE,CALIFORNIA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
FOR THE YEAR ENDED JUNE 30,2016
Self Worker's Unemployment
Insurance Com ensation Insurance
CASH FLOWS FROM
OPERATING ACTIVITIES:
Cash received from customers $ 1,195,764 $ 3,101,985 $ -
Cash paid to suppliers for goods and services (1,668,498) (4,265,516) (3,532)
Cash paid to employees for services - (300,763)
Net cash provided (used) by operating activities (472,734) (1,163,531) (304,295)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:
Transfers out (1,422) (11,118) -
Net cash provided(used) by noncapital
financing activities (1,422)
CASH FLOWS FROM INVESTING ACTIVITIES:
Interest received (paid) 40,055 134,300 5,533
Net cash provided by investing activities 40,055 134,300 5,533
Net increase(decrease) in cash and cash equivalents (434,101) (1,040,349) (298,762)
Cash and cash equivalents,beginning 3,324,240 10,250,137 581,863
Cash and cash equivalents,ending 2,890,139 9,209,788 283,101
RECONCILIATION OF CASH AND CASH
EQUIVALENTS TO STATEMENT OF NETASSETS:
Cash and investments 2,890,139 9,022,773 283,101
Cash with fiscal agent - 187,015 -
Total cash and investments $ 2,890,139 $ 9,209,788 $ 283,101
continued
140
COUNTY OF BUTTE,CALIFORNIA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS(continued)
FOR THE YEAR ENDED JUNE 30,2016
Medical Miscellaneous Utilities
Liability Insurance Clearing Total
CASH FLOWS FROM
OPERATING ACTIVITIES:
Cash received from customers $ 145,000 $ 126,196 $ 2,247,037 $ 6,815,982
Cash paid to suppliers for goods and service (135,484) (133,546) (2,284,995) (8,491,571)
Cash paid to employees for services - - - (300,763)
Net cash provided (used) by operating activitie 9,516 (7,350) (37,958) (1,976,352)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:
Transfers out - - (444,179) (456,719)
Net cash provided(used) by noncapital
financing activities - - (444,179) (456,719)
CASH FLOWS FROM INVESTING ACTIVITIES:
Interest received 146 574 8,484 189,092
Net cash provided by investing activities 146 574 8,484 189,092
Net increase(decrease) in cash and cash equiu 9,662 (6,776) (473,653) (2,243,979)
Cash and cash equivalents,beginning 3,490 37,174 816,278 15,013,182
Cash and cash equivalents,ending 13,152 30,398 342,625 12,769,203
RECONCILIATION OF CASH AND CASH
EQUIVALENTS TO STATEMENT OF NET ASSETS:
Cash and investments 13,152 30,398 342,625 12,582,189
- - - 187,015
Total cash and investments $ 13,152 $ 30,398 $ 342,625 $ 12,769,203
continued
141
COUNTY OF BUTTE, CALIFORNIA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS(continued)
FOR THE FISCAL YEAR JUNE 30,2016
Self Worker's Unemployment
Insurance Compensation Insurance
Reconciliation of Operating Income(LOSS)
to Net Cash Provided(Used)by Operating Activities-
Operating income(loss)
ctivities:Operatingincome(loss) $ (404,633) $ (1,992,044) $ (304,295)
Adjustment to reconcile operating income(loss)
to net cash provided(used) by
operating activities:
Depreciation 711 5,346 -
Changes in assets and liabilities:
(increase)decrease in:
Decrease in deposits held
Accounts receivable - 23,277
Increase(decrease)in:
Accounts payable (52,812) 2,890 -
Claims and judgments (16,000) 797,000 -
Net cash provided(used)by
operating activities $ (472,734) $ (1,163,531) $ (304,295)
142
COUNTY OF BUTTE,CALIFORNIA
COMBINING STATEMENT OF CASH FLOWS
INTERNALSERVICE FUNDS(continued)
FOR THE FISCAL.YEAR JUNE 30,2016
Medical Miscellaneous Utilities
Liability Insurance Clearing Total
Reconciliation of Operating Income(Loss)
to Net Cash Provided(Used)by Operating Activities:
Operating income(loss) $ 9,516 $ (7,350) $ (26,093) $ (2,724,899)
Adj ustment to reconcile operating income(loss)
to net cash provided(used)by
operating activities:
Depreci ati on - - 6,057
Changes in assets and liabilities:
(Increase)decrease in:
Decrease in deposits held
Accounts receivable - - 23,277
Increase(decrease)in:
Accounts payable - - (11,865) (61,787)
Cl a i ms a nd j udgments - - - 781,000
Net cash provided(used)by
operati n g a cti viti es $ 9,516 $ (7,350) $ (37,958) $ (1,976,352)
143
Fiduciary
144
COUNTY OF BUTTE, CALIFORNIA
COMBINING STATEMENT OF CHANGES IN FIDUCIARY ASSETS AND LIABILITIES
AGENCYFUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Balance Balance
July 1,2015 Additions (Deductions) June 30,2016
OTHER
ASSETS
Cash and investments $ 14,900,742 $ $ 1,527,784 $16,428,526
Due from other governments 23,167 - - 23,167
Interest receivable - 12,685 - 12,685
Total assets 14,923,909 12,685 1,527,784 16,464,378
LIABILITIES
Agency funds held for others 14,923,909 12,685 1,527,784 16,464,378
Total liabilities 14,923,909 12,685 1,527,784 16,464,378
TAX RESOURCES
ASSETS
Cash and investments 6,164,858 285,539 6,450,397
Interest receivable - 83,040 83,040
Property tax receivable 12,000,498 - 1,272,404 10,728,094
Total assets 18,165,356 368,579 1,272,404 17,261,531
LIABILITIES
Agency funds held for others 18,165,356 368,579 1,272,404 17,261,531
Total liabilities 18,165,356 368,579 1,272,404 17,261,531
TOTAL AGENCY FUNDS
ASSETS
Cash and investments 21,065,600 285,539 1,527,784 22,878,923
Due from other governments 23,167 - - 23,167
Interest receivable - 95,725 - 95,725
Property tax receivable 12,000,498 - (1,272,404) 10,728,094
Total assets 33,089,265 381,264 255,380 33,725,909
LIABILITIES
Agency funds held for others 33,089,265 381,264 2,800,188 33,725,909
Total liabilities $ 33,089,265 $ 381,264 $ 2,800,188 $33,725,909
147
COUNTY OF BUTTE
Tmom
Cm,A L I F 0 R N G A
SCHEDULEDETAIL L
ACTUAL TO B U DG ET
148
COUNTY OF BUTTE,CALIFORNIA
GENERAL FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,2,016
Budgeted Amounts
Actual Variancewith
Original Final Amounts Final Budget
General Government:
County Administration:
Salaries and employee benefits $ 2,932,872 $ 2,857,872 $ 2,539,556 $ 318,316
Services and supplies 1,194,341 1,194,341 752,227 442,114
Other charges (391,060) (391,060) (480,732) 89,672
Total Administrative Office 3,736,153 3,661,153 2,811,451 850,102
Assessor:
Salaries and employee benefits 3,003,878 3,003,878 2,641,010 362,868
Services and supplies 235,638 235,638 218,066 17,572
Other charges 559,549 559,549 380,328 179,221
Total Assessor 3,799,065 3,799,065 3,239,404 559,661
Auditor-Controller;
Salaries and employee benefits 1,802,517 1,777,517 1,751,993 25,524
Services and supplies 164,706 189,706 181,559 8,147
Other charges (18,623) (18,623) (81,586) 62,963
Total Auditor-Controller 1,948,600 1,948,600 1,851,966 96,634
Board of Supervisors:
Salaries and employee benefits 722,868 722,868 673,798 49,070
Services and supplies 205,014 205,014 102,181 102,833
Other charges 674,670 674,670 643,839 30,831
Total Board of Supervisors 1,602,552 1,602,552 1,419,818 182,734
County Counsel:
Salaries and employee benefits 1,411,519 1,411,519 1,319,288 92,231
Services and supplies 768,884 768,884 466,161 302,723
Other charges (1,415,438) (1,415,438) (1,452,840) 37,402
Total County Counsel 764,965 764,965 332,609 432,356
Elections:
Salaries and employee benefits 868,700 788,700 774,334 14,366
Services and supplies 907,258 962,963 956,233 6,730
Other charges 95,406 95,406 95,381 25
Capital assets - 75,070 75,068 2
Total Elections 1,871,364 1,922,139 1,901,016 21,123
General Revenue and Transfers:
Other charges - 2,805 2,805 -
Tota I General Revenue and Transfers - 2,805 2,805 -
149
(continued)
COUNTY OF BUTTE, CALIFORNIA
GENERAL FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 34,2016
Budgeted Amounts
Actual Variance with
Original Final Amounts Final Budget
General Government(continued):
General Services:
Salaries and employee benefits 4,116,838 4,354,375 3,932,174 422,201
Services and supplies 5,297,782 4,240,281 3,633,326 606,955
Other charges (4,466,387) (3,033,223) (3,059,912) 26,689
Total General Services 4,948,233 5,561,433 4,505,588 1,055,845
Human Resources:
Salaries and employee benefits 1,892,214 1,950,606 1,587,887 362,719
Services and supplies 357,909 385,204 385,204 -
Other charges (631,844) (627,696) (627,696) -
Total Human Resources 1,618,279 1,708,114 1,345,395 362,719
Information Systems:
Salaries and employee benefits 2,869,954 2,717,454 2,615,253 102,201
Services and supplies 1,009,822 1,254,117 1,238,567 15,550
Other charges (1,607,296) (1,626,646) (1,712,378) 85,732
Total Information Systems 2,272,480 2,344,925 2,141,442 203,483
Table A Water:
Services and supplies 4,000,000 4,000,000 1,930,108 2,069,892
Total TableAWater 4,000,000 4,000,000 1,930,108 2,069,892
Treasurer-Tax Collector:
Salaries and employee benefits 1,852,644 1,852,644 1,755,309 97,335
Services and supplies 1,345,378 1,332,612 940,385 392,227
Other charges 207,737 220,503 157,857 62,646
Total Treasurer-Tax Collector 3,405,759 3,405,759 2,853,551 552,208
Unallocated A-87:
Services and supplies 68,748 68,748 37,688 31,060
Other charges 755,146 755,146 376,841 378,305
Total Unallocated A-87 823,894 823,894 414,529 409,365
Total General Government $ 30,791,344 $ 31,545,404 $ 24,749,282 $ 6,796,122
150
(continued)
COUNTY OF BUTTE,CALIFORNIA
GENERAL FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Budgeted Amounts
Actual Variance with
Original Final Amounts Final Budget
Public Protection:
Administration Emergency Management:
Salaries and employee benefits $ 197,444 $ 197,444 $ 220,590 $ (23,146)
Services and supplies 70,334 311,646 226,827 84,819
Other charges 39,991 301,591 279,748 21,843
Capital Assets - 30,000 28,371 1,629
Total Admin Emergency Mgt 307,769 840,681 755,536 85,145
Agriculture General Services:
Salaries and employee benefits 1,804,271 1,804,271 1,664,525 139,746
Services and supplies 281,849 271,467 229,278 42,189
Other charges 239,986 247,370 214,640 32,730
Capital Assets 28,000 30,998 30,997 1
Total Agriculture General Services 2,354,106 2,354,106 2,139,440 214,666
Butte Meadows Recreation Grant:
Services and supplies 210,597 210,597 48,882 161,715
Other charges 9,781 9,781 4,053 5,728
Total Butte Meadows Rec Grant 220,378 220,378 52,935 167,443
County Share Trial Courts:
Services and supplies 67,083 67,083 17,190 49,893
Other charges 2,066,109 2,066,109 1,325,833 740,296
Total County Share Trial Courts 2,133,192 2,133,192 1,343,003 790,189
Development Services:
Salaries and employee benefits 3,143,146 3,143,146 2,783,760 359,386
Services and supplies 1,323,962 1,317,978 936,960 381,018
Other charges 364,425 370,409 366,625 3,784
Capital Assets 33,000 33,000 30,862 2,138
Total Development Services 4,864,533 4,864,533 4,118,207 746,326
District Attorney-Prosecution Division:
Salaries and employee benefits 4,940,264 4,940,264 4,369,426 570,838
Services and supplies 614,915 662,416 459,641 202,775
Other charges 279,642 279,642 285,642 (6,000)
Total DA-Prosecution Division 5,834,821 5,882,322 5,114,709 767,613
District Attorney-I nvestigation Division:
Salaries and employee benefits 2,922,058 2,922,058 3,078,493 (156,435)
Services and supplies 235,581 248,981 182,487 66,494
Other charges 215,210 217,709 213,614 4,095
Total DA-investigation Division 3,372,849 3,388,748 3,474,594 (85,846)
151
COUNTY OF BUTTE,CALIFORNIA
GENERAL FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Budgeted Amounts
Actual Variancewith
Original Final Amounts Final Budget
Public Protection(continued):
District Attorney-Administrative Division:
Salaries and employee benefits 1,911,393 1,975,936 1,909,898 66,038
Services and supplies 375,454 375,454 465,261 (89,807)
Other charges 608,799 630,999 213,057 417,942
Total DA-Administration Division : 2,895,646 2,982,389 2,588,216 394,173
Fire Protection-Grant Division:
Services and supplies 443,798 443,798 227,033 216,765
Total Fire Protection-Grant Division 443,798 443,798 227,033 216,765
Fire Protection-Regular Services:
Services and supplies 16,043,427 16,039,535 15,741,590 297,945
Other charges 294,506 298,398 298,098 300
Total Fire Prot- Regular Services 16,337,933 16,337,933 16,039,688 298,245
Fire Protection-Voluntary Program:
Salaries and employee benefits 134,218 134,218 98,307 35,911
Services and supplies 570,984 570,984 456,034 114,950
Other charges 245,537 245,537 87,040 158,497
Capital assets 541,000 552,316 551,088 1,228
Total FireProt-VoluntaryProgram 1,491,739 1,503,055 1,192,469 310,586
Grand Jury:
Services and supplies 116,495 116,495 65,084 51,411
Other charges 35,341 35,341 35,316 25
Total Grand Jury 151,836 151,836 100,400 51,436
Juvenile Hall General:
Salaries and employee benefits 4,092,413 4,092,413 4,125,006 (32,593)
Services and supplies 949,163 949,163 865,997 83,166
Other charges 347,952 347,952 348,063 (111)
Total Juvenile Hall General 5,389,528 5,389,528 5,339,066 50,462
LAFCO Contribution:
Other charges 274,000 274,000 263,994 10,006
Total LAFCO Contribution 274,000 274,000 263,994 10,006
152
COUNTY OF BUTTE,CALIFORNIA
GENERAL FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Budgeted Amounts
Actual Variance with
Original Final Amounts Final Budget
Public Protection(continued):
Probation General Services:
Salaries and employee benefits 9,427,860 9,540,617 8,597,275 943,342
Services and supplies 2,278,226 2,402,630 1,894,818 507,812
Other charges 1,038,786 1,390,236 1,296,109 94,127
Capital assets - 93,833 86,636 7,197
Total Probation General Services 12,744,872 13,427,316 11,874,838 1,552,478
Public Defender:
Services and supplies 3,235,965 3,235,965 3,342,972 (107,007)
Other charges 38,175 38,175 38,535 (360)
Total Public Defender 3,274,140 3,274,140 3,381,507 (107,367)
Public Works General Services:
Services and supplies 12,079 12,079 12,072 7
Other charges 93,414 93,414 93,396 18
Total Public Defender 105,493 105,493 105,468 25
Recorder:
Salaries and employee benefits 1,016,519 1,016,519 919,175 97,344
Services and supplies 608,787 533,420 483,400 50,020
Other charges 143,075 146,406 146,430 (24)
Capital assets - 72,036 72,036 0
Total Recorder 1,768,381 1,768,381 1,621,041 147,340
Sheriff-Coroner:
Salaries and employee benefits 28,709,625 29,251,026 28,775,618 475,408
Services and supplies 10,629,044 11,124,788 10,175,519 949,269
Other charges 2,695,177 2,792,041 2,791,894 147
Capital assets 189,496 259,915 244,135 15,780
Total Sheriff-Coroner 42,223,342 43,427,770 41,987,166 1,440,604
Subdivision Inspection:
Salaries and employee benefits 472,468 485,022 485,022 -
Services and supplies 74,913 62,359 34,003 28,356
Other charges 91,398 91,398 38,085 53,313
Total Subdivision Inspection 638,779 638,779 557,110 81,669
Sutter-Butte Flood Control
Other charges 8,116 8,116 8,073 43
Total Sutter-Butte Flood Control 8,116 8,116 8,073 43
153
COUNTY OF BUTTE,CALIFORNIA
GENERAL FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Budgeted Amounts
Actua I Variance with
Original Final Amounts Final Budget
Public Protection(continued):
Water Services:
Salaries and employee benefits 537,855 537,855 508,668 29,187
Services and supplies 325,183 368,962 289,657 79,305
Other charges 31,735 32,956 32,919 37
Total Water Services 894,773 939,773 831,244 108,529
Total Public Protection $ 107,730,024 $ 110,356,267 $ 103,115,737 $ 7,240,530
Education:
Farm, Home and 4-H Department:
Salaries and employee benefits $ 192,397 $ 192,397 $ 178,923 $ 13,474
Services and supplies 79,226 79,226 47,139 32,087
Other charges 87,776 87,776 87,161 615
Total Farm,Home,and 4H Dept 359,399 359,399 313,223 46,176
Libraries: 1,822,601 1,856,177 1,740,452 115,725
Salaries and employee benefits 482,469 565,862 546,967 18,895
Services and supplies 1,413,159 1,413,159 1,042,712 370,447
Other charges - 11,000 10,668 332
Total Libraries 3,718,229 3,846,198 3,340,799 505,399
Total Education: $ 4,077,628 $ 4,205,597 $ 3,654,022 $ 1,115,266
Debt Service: $ 9,235 $ 9,235 $ 9,235 $ -
Total General Fund Expenditures $ 142,608,231 $ 146,116,503 $ 131,528,276 $ 15,151,918
154
COUNTY OF BUTTE,CALIFORNIA
SOCIALSERVICES FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,2015
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
Public Protection:
Welfare-Public Guardian:
Salaries and employee benefits $ 510,457 $ 510,457 $ 457,922 $ 52,535
Services and supplies 57,940 57,940 13,958 43,982
Other charges 208,615 208,615 132,722 75,893
Total Welfare-Public Guardian 777,012 777,012 604,602 172,410
Total Public Protection $ 777,012 $ 777,012 $ 604,602 $ 172,410
Public Assistance:
Welfare Administration:
Salaries and employee benefits $ 13,475,146 $ 13,224,646 $ 11,998,657 $ 1,225,989
Services and supplies 6,735,835 6,903,436 6,483,935 419,501
Other charges 4,242,788 4,384,687 4,151,794 232,893
Capital assets 123,916 144,916 138,962 5,954
Total Welfare Administration 24,577,685 24,657,685 22,773,348 1,884,337
Welfare Eligibility:
Salaries and employee benefits 16,659,589 16,499,589 16,817,077 (317,488)
Services and supplies 747,930 747,930 450,793 297,137
Other charges 311,000 311,000 185,457 125,543
Total Welfare- Eligibility 17,718,519 17,558,519 17,453,327 105,192
Welfare Services
Salaries and employee benefits 10,927,025 10,927,025 10,030,320 896,705
Services and supplies 11114,800 401,409 243,833 157,576
Other charges 5,098,581 5,709,291 5,031,386 677,905
Total Welfare Services 17,140,406 17,037,725 15,305,539 1,732,186
Welfare CALWORKS Program:
Salaries and employee benefits 4,296,072 4,296,072 3,548,124 747,948
Services and supplies 1,702,977 2,224,103 2,084,655 139,448
Other charges 4,916,766 5,099,056 4,291,781 807,275
Total Welfare CALWORKS Program 10,915,815 11,619,231 9,924,560 1,694,671
Veteran's Service Officer:
Salaries and employee benefits 250,902 250,902 245,573 5,329
Services and supplies 31,075 31,075 17,114 13,961
Other charges 20,005 20,005 19,956 49
Total Veteran's Service Officer 301,982 301,982 282,643 19,339
155
(continued)
COUNTY OF BUTTE, CALIFORNIA
SOCIAL SERVICES FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
Public Assistance(continued):
Children's Trust:
Services and supplies 52,000 52,000 42,000 19,140
Other charges 1,504 1,504 - 738
Total Children's Trust 53,504 53,504 42,000 19,878
Domestic Violence:
Salaries and employee benefits - - - -
Services and supplies 50,000 50,000 40,016 9,984
Total Domestic Violence 50,000 50,000 40,016 9,984
Assistance:
Services and supplies 5,000 5,000 - 5,000
Other charges 59,626,742 62,389,328 62,240,959 148,369
Total Assistance 59,631,742 62,394,328 62,240,959 153,369
Total Public Assistance $ 130,389,653 $ 133,672,974 $128,062,392 $ 5,618,956
Total Social Services Fund Expenditures $ 131,166,665 $ 134,449,986 $128,666,994 $ 5,782,992
156
COUNTY OF BUTTE,CALIFORNIA
PUBLIC HEALTH FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,2016
va ri a nce with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
Health and Sanitation
Public Health General Services:
Salaries and employee benefits $ 13,377,678 $ 13,386,671 $ 10,839,909 $ 2,546,762
Services and supplies 5,746,579 5,753,363 4,252,530 1,500,833
Other charges 1,987,432 1,987,432 1,380,600 606,832
Capital assets 293,000 293,000 132,131 160,869
Total Public Health General Services 21,404,689 21,420,466 16,605,170 4,815,296
Total Health and Sanitation $ 21,404,689 $ 21,420,466 $ 16,605,170 $ 4,815,296
Total Public Health Expenditures $ 21,404,689 $ 21,420,466 $ 16,605,170 $ 4,815,296
157
COUNTY OF BUTTE,CALIFORNIA
BEHAVIORAL HEALTH FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,2016
Va ri a nce with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
Health and Sanitation:
Behavioral Health General Services:
Salaries and employee benefits $ 27,284,301 $ 26,434,796 $ 23,453,273 $ 2,981,523
Services and supplies 24,121,145 27,111,61.4 22,426,544 4,685,070
Other charges 2,858,432 3,414,164 3,019,629 394,535
Capital assets 388,200 402,705 298,250 104,455
Total Behavioral Health General Svcs 54,652,078 57,363,279 49,197,696 8,165,583
Mental Health Substance Abuse:
Salaries and employee benefits 2,783,191 2,830,291 2,552,016 278,275
Services and supplies 3,453,041 3,672,965 3,214,086 458,879
Other charges 390,818 386,068 333,639 52,429
Total Mental Health Substance Abuse 6,627,050 6,889,324 6,099,741 789,583
Total Health and Sanitation $ 61,279,128 $ 64,252,603 $ 55,297,437 $ 8,955,166
Total Behavioral Health Expenditures $ 61,279,128 $ 64,252,603 $ 55,297,437 $ 8,955,166
158
COUNTY OF BUTTE, CALIFORNIA
ROAD FUND
DETAIL SCHEDULE OF EXPENDITURES BUDGET TO ACTUAL COMPARISON
FOR THE FISCAL YEAR ENDED JUNE 30,201.6
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
Public Ways and Facilities:
Road Fund Operations
Salaries and employee benefits $ 7,830,748 $ 7,830,748 $ 7,548,520 $ 282,228
Services and supplies 11,843,994 1.1,848,994 5,829,579 6,019,415
Other charges 1,424,183 1,449,083 1,140,318 308,765
Capital assets 952,000 983,000 746,383 236,617
Total Road Fund $ 22,050,925 $ 22,111,825 $ 15,264,800 $ 6,847,025
Total Road Expenditures $ 22,050,925 $ 22,111,825 $ 15,264,800 $ 6,847,025
159
IN
j/
160
i
t
Statistical Section
16
Statistical Section
The information in this section is not covered by the Independent Auditor's Report, but is presented as
supplemental data for the benefit of the reader of the Comprehensive Annual Financial Report. The
objectives of statistical section information are to provide financial statement users with additional
historical perspective, context, and detail to assist in using the information in the financial statements,
notes to financial statements, and required supplementary information to understand and assess a
government's economic condition.
CONTENTS
FINANCIAL TRENDS
These schedules contain trend information to help the reader understand how the County's financial
performance and well-being have changed over time.
REVENUE CAPACITY
These schedules contain trend information to help the reader assess the County's most significant local
revenue source,which is property tax.
DEBT CAPACITY
These schedules present information to help the reader assess the affordability of the County's current
levels of outstanding debt and the County's ability to issue additional debt in the future.
ECONOMIC AND DEMOGRAPHIC INFORMATION
These schedules offer economic and demographic indicators to help the reader understand the
environment within which the County's financial activities take place.
OPERATING INFORMATION
These schedules contain service and infrastructure data to help the reader understand how the
information in the County's financial reports relate to the services the County provides and the activities
it performs.
Sources: Unless otherwise noted,the information in these schedules is derived from the comprehensive
annual financial reports for the relevant year.
162
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COUNTY OF BUTTE,CALIFORNIA
FUND BALANCES,GOVERNMENTAL FUNDS
(ACCRUAL BASIS OF ACCOUNTING)
For the Fiscal Year Ended June 30,
2007 2008 2009 2010
General Fund
Reserved for:
Encumbrances $ 2,829,192 $ 4,164,873 $ 2,437,136 $ 2,348,768
Imprest cash 45,595 44,095 44,245 84,345
Prepaid items 1,138 0 1886 1848
Depositswith others 2,500 2,500 2,500 2,500
General restrictions 5,586,824 10,611,120 11.560,087 13,844,851
Debt service 808,994 801259 1127,040 1,572,685
Inventory 0 0 0 154,369
Unreserved:
Designated 3,894,494 91826 232,510 115,000
Undesignated 16,857,031 10,160,457 9,059,057 15,710,645
Total general fund balance 30,025,768 25,876,130 24,464,463 34,835,011
All other Governmental Funds
Reserved for:
Encumbrances V,563,974 f7,850,098 11,526,534 10,662,956
Imprestcash 1,615 1.750 1,700 270D
Prepaid items 1766 0 4,088 8,945
Deposits with others 297 297 297 297
Long-termloans receivable 0 0 0 0
Legislative/Grant restrictions '1961,755 21963,318 22,424,759 25,932,333
Debt service 8,970,613 5,522,525 7,943,619 7,875,805
Inventories 231586 293,954 273,707 284,270
Unreserved:
Designated,reported in:
Special revenue funds 23,931864 0 4,558,541 4,460,824
Undesignated,reported in:
Special revenue funds 6,439,849 1249,734 12,604,968 15,206,987
Capital projects funds 220,031 848,587 295,664 551522
Total other govern mental fund balances 54,323,550 47,730,263 59,633,677 64,986,239
2011 2012 2013 2014 2015 2016
General Fund
Nonspendable 122,064 290,483 150,080 157,012 607,460 238,619
Restricted 13,842,210 18,714771 15,812,903 19,171026 26,840,249 27,132,083
Committed 2,628,876 808,712 5,709,505 5,831455 0 7,500,000
Assigned 6,559,485 5,059,485 714,346 30,278 28,259 28,867
Unassigned 11197,976 12,396,360 17,267,531 14,708,683 23,993,723 23,371,872
34,350,813 37,269,831 39,898,454 39,898,454 51469,691 58,271440
All other Governmental Funds
Nonspendable 323,212 364,031 340,758 322,391 314,201 287,967
Restricted 64,521687 64,470,569 63,415,020 67,838,156 75,587,815 78,274,786
Committed 0 0 0 0 0
Assigned 0 0 (2,203,060) 0 0 0
Unassigned 0 (1,726,040) 0 0 0 0
$ 64,844,899 $ 63,108,560 $ 68,160,547 $ 75,902,016 $ 75,902,016 $ 78,562,773
Source:Auditor Controller,County of Butte
166
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COUNTY OF BUTTE,CALIFORNIA
PROPERTY TAXES LEVIES AND COLLECTIONS
DIRECT AND OVERLAPPING GOVERNMENTS
LAST TEN YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
Collected within the
Total Tax Fiscal Yearof the Levy Collections of Total Collections to Date(2)
Fiscal Levyfor Amount Percentage Delinquent Tax Amount Percentage
Year Fiscal Year Collected of Levy from Prior Years(1) Collected of Levy
2007 172,109,368 166,686,660 96.85% 3,058,897 169,745,557 98.63%
2008 188,829,719 181,185,658 95.95% 4,143,155 185,328,813 98.15%
2009 198,409,898 189,418,909 95.47% 4,496,295 193,915,204 97.73%
2010 199,175,438 190,591,457 95.69% 4,447,409 195,038,866 97.92%
2011 193,037,125 186,558,046 96.64% 2,945,199 189,503,245 98.17%
2012 190,697,309 185,141,785 97.09%. 2,537,452 187,679,237 98.42%
2013 188,546,914 183,835,994 97.50%. 2,528,186 186,364,180 98.84%
2014 196,435,975 192,402,835 97.95% - 192,402,835 97.95%
2015 203,133,678 198,864,507 97.90% 198,864,507 97.90%
2016 212,108,378 207,989,382 98.06% 207,989,382 98.06%
Note t No longer Include current year coltectio ns of delinquent taxes since 2014.Taxes by levy yearwi€l be reported when information is available
Note 2: Includes current collections.
Source:Auditor Controller,County of Butte
168
COUNTY OF BUTTE, CALIFORNIA
RATIO OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
(IN THOUSANDS, EXCEPT PER CAPITA)
Governmental Activities Business-type Activities
Certificates Certificates Total Percentage Percentage
Fiscal of Loans/ Capital of Capital Primary of Assessed of Personal Per
Year Bonds Participation Notes Leases Loans Participation Leases Government Value Income Capita
2007 56,424 3,290 2,903 1,097 450 12,025 303 76,491 0.4649% 1.18% 351
2008 50,575 2,650 2,703 1,134 400 12,025 69,486 0.3854% 0.98% 315
2009 50,492 2,300 2,494 11029 350 12,025 20 68,710 0.3754% 1.02% 311
2010 50,403 1,945 2,278 922 300 11,300 20 67,167 0.3743% 0.94% 303
2011 49,895 2,439 2,053 848 250 10,550 66,035 0.3742% 0.88% 298
2012 49,895 1,835 1,575 699 200 9,770 63,974 0.3677% 0.84% 289
2013 49,895 1,835 1,575 699 150 8,960 559 63,673 0.3601% 0.87% 287
2014 49,545 1,412 1,322 611 100 8,210 951 62,151 0.3391% 0.75% 280
2015 49,075 5,791 1,059 1,284 50 7,235 744 65,238 0.3507% n/a{1) 291
2016 48,480 8,583 654 450 6,320 534 65,021 0.3333% n/a(1) 289
(1) Personal income statistic for 2015 is not available for calculation as reporting date.
Source:Auditor Controller,County of Butte
175
COUNTY OF BUTTE,CALIFORNIA
OVERLAPPNG BONDED DEBT
JUNE 30, 2016
2015-16 Assessed Valuation: $20,378,712,486(includes unitary utility valuation and railroad)
Total Debt County's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/16 %Applicable(1) Debt 6130116
Butte-Glenn Community College District $ 63,993,079 87.575% $ 56,041,939
Yuba Joint Community College District 163,114,797 0.160 260,984
Chico Unified School District 57,285,000 100. 57,285,000
Marysville Joint Unified School District 65,568,777 1.191 780,924
Gridley Unified School District School Facilities Improvement District No.1 2,450,000 100. 2,450,000
Oroville Union High School District 15,736,385 100. 15,736,385
Manzanita School District 530,000 100. 530,000
Oroville School District 2,606,411 100. 2,606,411
Thermalito Union School District 1,570,001 100. 1,570,001
Sutter Butte Flood Control Agency Assessment District 87,910,000 7.011 6.163370
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $143,425,014
DIRECT AND OVERLAPPING GENERAL FUND DEBT:
Butte County Certificates of Participation $15,200,333 100. % $15,200,333
Butte County Pension Obligation Bonds 48,480,000 100. 48,480,000
Butte-Glenn Community College District General Fund Obligations 1,775,000 87.575 1,554,456
Yuba Joint Community College District General Fund Obligations 14,883,685 0.160 23,814
Chico Unified School District Certificates of Participation 350,000 100. 350,000
Paradise Unified School District Certificates of Participation 685,000 100. 685,000
City of Oroville Pension Obligation Bonds 4,970,000 100. 4,970,000
City of Paradise Pension Obligation Bonds 6,651,452 100. 6,651,452
TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT $77,915,055
Less: Butte County Certificates of Participation supported by landfill revenues 6.320,000
TOTAL NET DIRECT AND OVERLAPPING GENERAL FUND DEBT $71,595,055
OVERLAPPING TAX INCREMENT DEBT(Successor Agencies): $117,965,000 100. % $117,965,000
TOTAL GROSS DIRECT DEBT $63,680,333
TOTAL NET DIRECT DEBT $57,360,333
TOTAL OVERLAPPING DEBT $275,624,736
GROSS COMBINED TOTAL DEBT $339,305,069 (2)
NET COMBINED TOTAL DEBT $332,985,069
(1) The percentage of overlapping debt applicable to the county is estimated using taxable assessed property value. Applicable
percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of
the county divided by the district's total taxable assessed value.
(2) Excludes tax and revenue anticipation notes,enterprise revenue,mortgage revenue and non-bonded capital lease obligations.
Ratios to 2015-16 Assessed Valuation:
Total Overlapping Tax and Assessment Debt....................................0.70%
Total Gross Direct Debt ($63,680,333).........................................0.31%
Total Net Direct Debt ($57,360,333)............................................0.28%
Gross Combined Total Debt.............................................................1.66%
Net Combined Total Debt.................................................................1.63%
Ratios to Redevelopment Successor Agencies Incremental Valuation ($3,539,476,807):
Total Overlapping Tax Increment Debt.............................................3.33%
AB:($475)
Source:Auditor Controller,County of Butte
176
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COUNTY OF BUTTE, CALIFORNIA
DEMOGRAPHICS AND ECONOMIC STATISTICS
LAST TEN YEARS
Per Capita
Fiscal Personal Personal School Unemployment
Year Population(1) Income(2) Income(2) Enrollment(3) Rate(1)
2007 218,069 6,494,706,000 29,783 32,827 6.1%
2008 220,407 7,100,740,000 32,216 32,559 8.2%
2009 220,748 6,752,580,000 30,590 32,069 13.2%
2010 221,331 7,163,944,000 32,368 31,539 13.1%
2011 221,388 7,500,846,828 33,881 31,226 13.1%
2012 221,273 7,643,654,512 34,544 31,255 12.6%
2013 221,485 7,347,286,000 33,356 31,262 12.2%
2014 222,316 8,298,110,000 37,326 31,069 8.3%
2015 224,323 8,774,842,791 39,117 31,002 8.6%
2016 224,601 8,989,495,795 40,024 31,155 7.3%
Detail ofestimated population,as January,2016:
Incorporated Cities/Towns:
City of Biggs 1,899
City of Chico 92,464
City of Gridley 6,575
City ofOroville 17,996
Town of Paradise 25,405
Total ofincorporated 144,339
Total of unincorporated 80,262
Total Population 224,601
Note: Personal income and percapita income are based onthe calenclaryear information endingduring
the fiscal year.
Sources:
(1) State of California, Employment Development Department, Labor Market Information Division
(www.la bormarketlnfo.edd.ca.gov/cgi/dataana lysis/)
(2) Bureau of Economic Analysis (www.bea.gov/bea/regional/reis/).
(3) California Dept. of Education (http://dq.cde.ca.gov/dataquest/Enrollment)
178
COUNTY OF BUTTE,CALIFORNIA
COUNTY INDUSTRY EMPLOYMENT DISTRIBUTION
JUNE 30, 2016
Industry Employment Distribution(2016 Annual Average).
Fa rm 3.7%
Mining, Logging,and Construction 4.8%
Manufacturing 5.0%
Trade,Transportation& Utilities 17.2%
Information 11%
Financial Activities 4.5,%
Professional & Business Services 6.8%
Educational & Health Services 23.0%
Leisure& Hospitality 10.8%
Other Services 4.2%
Government 18.8%
Farm,3.7% Mining,Logging,and
Government 18.8% Construction,4.8%
ing,,S,096
Other Services,4 Trade,Transportation&
Utilities,17.296
MR,
Leisure&Hospitality,10.8 Information,1.2%
Financial Activities,4.5%
Educational&Health
Services,23.0% Professional&Business
Services,6.8%
Source: State of California, Employment Development Department, Labor Market Information Division
179
COUNTY OF BUTTE, CALIFORNIA
MISCELLANEOUS STATISTICAL INFORMATION
JUNE 30, 2016
Geographical Location: One of the State's original 27 counties,Butte County is located i n the northern portion of the
Sacramento Valley. Rising from the Sacramento River,its western boundary,to the Sierra
Nevada Mountains,its eastern perimeter,the county's 1,665 square miles range in elevation
from sixty feet to over 7,000 feet,resulting in a considerable variation in climate.
Area of County: 1,665 square miles
County Seat: Orovi I I e,California
Date of Incorporation: February 18, 1850
Form of Government: General Law County,governed by a five-member Board of Supervisors
Fiscal Year Begins: July 1
County Employees: 2,270 as of June 30,2016
180
COUNTY OF BUTTE,CALIFORNIA
PRINCIPAL EMPLOYERS
JUNE 30, 2016 AND TEN YEARS AGO
Major County Employers
2016 2007
Percentage Percentage
of Total County of Tota I County
Company Employees Rank Employment Employees Rank Employment
Enloe Medical Center, Inc. 3,000 1 3.17% 1,800 3 1.86%
Butte County 2,456 2 2.60% 2,092 1 2.17%
Chico Unified School District 2,100 3 2.22% n/a n/a n/a
California State University,Chico 1,706 4 1.80% 300 12 0,31%
Oroville Hospital 1,452 5 1.53% 920 4 0.95%
Butte Glenn Community College 1,349 6 1.43% 410 8 0.42%
Butte County Office of Education 1,324 7 1.40% 400 9 0,41%
iFeather River Hospital 1,293 8 137% 620 5 0.64%
Pacific Coast Producers 1,150 9 1.22% 200 20 0.21%
Associated Students California 842 10 0.89% 600 6 0.62%
Total 16,672 17.48% 7,342 7,59%
Note; June 30,2007 complete information is not available,
Source:
Individual companywebsites
181
COUNTY OF BUTTE,CALIFORNIA
OPERATING INDICATORS BY FUNCTION
LAST TEN FISCAL YEARS
2007 2006 2009 2010 2011 2012 2013 2014 2015 2016
Function/Program
Sheriff
Number of Bookings 13,920 12,693 14,241 13,487 12,792 13,285 12,597 13,009 11,613 12,037
Coroner Case Load 1,709 1632 1677 1734 1606 1656 1,729 1,521 1741 1832
Calls for Services-tlnincorp.Areas 56,131 64,121, 63,871 63,787 60,499 58,843 63,664 62,065 63,239 66,236
Fire
Medical Assistance 8,287 8,101 8,021 11941 12,054 12,511 12,255 11148 12,527 17.644
Fires Extinguished 753 1,311 1089 2,169 2,022 2,311 2,426 2,167 2,713 1,789
Probation
Juveniles in Detention(bed days) 21484 19,242 17,949 77,564 17,789 17,593 17,086 12,466 11877 9,801
Wfaste M anagement
Landfill Tonnage 196,153 192,073 163,370 152,257 152,822 154,531 153,691 135,919 151865 166,783
Recycling Tonnage 26,484 23,377 19,390 13,768 12,420 12,094 11643 13,183 11,775 11704
County Libraries
Total Circulation 744,881 826,821 910,249 840,078 916,069 963,052 748,756 980,903 978,698 920,489
Reference Questions Answered 36,945 38,546 42,366 27,449 32,526 39,798 39,798 50,391 55,117 46,153
Patrons 90,702 93,615 94,574 79,326 74,057 80,135 87,954 103,439 105,479 113,524
Programs Offered 1,019 1214 1,353 1415 1377 1510 1510 2,013 1,865 2,060
ProgramAttendance 23,439 30,916 34,764 28,395 32,943 36,751 61036 27,554 36,146 33,452
VisdorCouni 656,949 723,460 756,901 642,112 640,096 672,851 672,851 622,692 648,421 620,782
Clerk-Recorder
Official Records Recorded 77,497 61002 51388 52,738 52,863 53,996 62,605 51662 52,826 54,854
Vital Records Copies Issued 13,903 13,629 13,689 12,430 12,393 11771 10,785 11410 D,913 8,492
Official Records Copies Issued 6,442 6,172 5,408 4,272 5,431 5,161 4,954 4,347 4,276 4,379
Public Social Services
CaIVVOPKS Clients 121734 175,953 103,947 302,663 173,267 101884 100,669 97,567 94,415 88,239
Food Stamp Clients 221324 228,513 251732 290,417 311695 339,557 356,989 365,153 377,296 386,989
Medi-Cal Clients 144,901 159,384 157,048 169,544 245,592 230,464 2111D6 242,111 380,421 439,199
In-Home Support Services 36,416 35,951 37,593 36,322 33,376 33,660 33,749 31,952 33,747 36,001
Foster Care P lacements 8,343 8,417 7,542 7,065 5,812 5,070 4,402 4,615 5,084 5,262
Child Welfare Services 11130 12,282 11237 10,150 9,800 8,936 7,441 6,581 7,802 7,732
Source:Auditor Controller,County of Butte
182
COUNTY OF BUTTE
Glossary for the Comprehensive Annual Report
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB). The ultimate authoritative
accounting and financial reporting standard-setting body for state and local governments. The
GASB was established in June 1984 to replace the National Council on Governmental Accounting
(NCGA).
GOVERNMENTAL FUNDS.Funds generally used to account for tax-supported activities.There are
five different types of governmental funds:the general fund,special revenue funds, debt service
funds,capital projects funds and permanent funds.
GOVERNMENT-WIDE FINANCIAL STATEMENTS. Financial statements that incorporate all of a
government's governmental and business-type activities, as well as its nonfiduciary component
units. There are two basic government-wide financial statements:the statement of net position
and the statement of net activities. Both basic governmental financial statements are presented
using the economic resources measurement focus and the accrual basis of accounting.
INFRASTRUCTURE. Long-lived capital assets that normally are stationary in nature and normally
can be preserved for a significantly greater number of years than most capital assets. Examples of
infrastructure assets include roads,bridges,tunnels,drainage systems,water and sewer systems,
dams and lighting systems.
INTEREST RATE RISK.The risk that changes in interest rates will adversely affect the fair value of
an investment or a deposit.
INTERFUND LOANS. Flow of assets (such as cash or goods) between funds and blended
component units of the primary government without equivalent flows of assets in return and
without a requirement for payment.
INTERNAL SERVICE FUND. Proprietary fund type that may be used to report any activity that
provides goods or services to other funds, departments or agencies of the primary government
and its component units, or to other governments, on a cost-reimbursement basis.
JOINT VENTURE.A legal entity or other organization that results from a contractual arrangement
and that is owned, operated or governed by two or more participants.
LAPSE. As applied to appropriations, the automatic termination of an appropriation. Except for
indeterminate appropriations and continuing appropriations, an appropriation is made for a
certain period of time. At the end of this period, any unexpended or unencumbered balance
thereof lapses, unless otherwise provided by law.
LEASE-PURCHASE AGREEMENTS. Contractual agreements that are termed leases, but that in
substance are purchase contracts.
LEGAL LEVEL OF BUDGETARY CONTROL.The level at which a government's management may not
reallocate resources without special approval from the legislative body.
191
COUNTY OF BUTTE
Glossary for the Comprehensive Annual Report
LIABILITIES. Probable future sacrifices of economic benefits, arising from present obligations of a
particular entity to transfer assets or provide services to other entities in the future as a result of
past transactions or events.
LOANS RECEIVABLE. An asset account reflecting amounts loaned to individuals or organizations
external to a government, including notes taken as security for such loans. Loans to other funds
and governments should be recorded and reported separately.
MAJOR FUND.A governmental fund or enterprise fund reported as a separate column in the basic
fund financial statements and subject to a separate opinion in the independent auditor's report.
The general fund is always a major fund. Otherwise, major funds are funds whose
revenues/expenditures, assets or liabilities are at least 10 percent of corresponding totals for all
government or enterprise funds and at least 5 percent of the aggregate amount for all
governmental and enterprise funds for the same item. Any other government or enterprise fund
may be reported as a major fund if the government's officials believe that fund is particularly
important to financial statement users.
MANAGEMENT'S DISCUSSION AND ANALYSIS. Is required supplementary information that
introduces the basicfinancial statements and provides an analytical overview of the government's
financial activities.
MEASUREMENT FOCUS. Types of balances (and related changes) reported in a given set of
financial statements (economic resources, current financial resources, assets and liabilities
resulting from cash transactions).
MODIFIED ACCRUAL BASIS. Basis of accounting used in conjunction with the current financial
resources measurement focus that modifies the accrual basis of accounting in two important
ways: 1) revenues are not recognized until they are measureable and available and 2)
expenditures are recognized in the period in which governments in general normally liquidate the
related liability rather than when that liability is first incurred (if earlier).
NONSPENDABLE FUND BALANCE. The portion of the net position of a governmental fund that
cannot be spent either because the underlying resources are not in spendable form or because
the government is legally or contractually required to maintain the resources intact.
OPERATING LEASE.A lease dose not transfer ownership rights, risks and rewards from the lessor
to the lessee,the lease is called an operation lease and is similar to a rental.
OTHER FINANCING SOURCES. An increase in the net position of a governmental fund other than
revenues. Only items identified as other financing sources in authoritative accounting standards
may be classified as such.
OTHER FINANCING USES. A decrease in the net position of a governmental fund other than
expenditures. Only items identified as other financing uses in authoritative accounting standards
may be classified as such.
192
COUNTY Of BUTTE
Glossary for the Comprehensive Annual Report
OVERLAPPING DEBT. In the context of the statistical section, the outstanding long-term debt
instruments of governments that geographically overlap, at least in part, the government
preparing the statistical section. That is, debt of another government that at least some of the
reporting government's taxpayers will also have to pay in whole or part. Lower levels of
government are not required to treat debt of the state as overlapping debt, even though it
technically meets this definition. Furthermore, states, regional governments, and counties are
exempted from the requirement to present overlapping debt, although counties are still
encouraged to do so.
PROGRAM REVENUES. Term used in connection with the government-wide statement of
activities. Revenues that derive directly from the program itself or from parties outside the
reporting government's tax base directly related to the program. They reduce the net cost of the
function to be financed from the government's general revenues.
PROPRIETARY FUNDS. Funds that focus on the determination of operating income, changes in
net position (or cost recovery),financial position,and cash flows.There are two different types of
proprietary funds:enterprise funds and internal service funds.
REBATABLE ARBITRAGE. A requirement to remit to the federal government interest earnings in
excess of interest costs when the proceeds from the sale of tax-exempt securities are reinvested
in materially higher yielding taxable securities.
REPORTING ENTITY. The oversight unit and all of its component units, if any,that are combined
in the CAFR/BFS.
REQUIRED SUPPLEMENTARY INFORMATION. (RSI) One of two categories of supporting
information: required supplementary information (RSI) and supplementary information (SI)
RESTRICTED ASSETS. Assets whose use is subject to constraints that are either (a) externally
imposed by creditors (such as through debt covenants), grantors, contributors, or laws or
regulations of other governments or (b) imposed by law through constitutional provisions or
enabling legislation.
RESTRICTED FUND BALANCE. The portion of the net position of a governmental fund that
represents resources subject to externally enforceable constraints.
RESTRICTED NET POSITION. One of three components of net position that must be reported in
both government-wide and proprietary fund financial statements. It consists of restricted assets
reduced by liabilities or deferred inflows of resources related to those assets.Generally,a liability
or deferred inflow of resources relates to restricted assets if the assets results from a resource
flow that also results in the recognition of a liability/deferred inflow of resources or if the liability
will be liquidated with the restricted assets reported.
RETAINED EARNINGS.An equity account reflecting the accumulated earnings of an enterprise or
internal service fund.
193
COUNTY OF BUTTE
Glossary for the Comprehensive Annual Report
REVENUE BONDS.Bonds whose principal and interest are payable exclusively from earnings of an
enterprise fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage
on the enterprise fund's property.
RISK MANAGEMENT. All the ways and means used to avoid accidental loss or to reduce its
consequences if it does occur.
SELF-INSURANCE.A term often used to describe the retention by an entity of a risk of loss arising
out of the ownership of property or from some other cause, instead of transferring that risk to an
independent third party through the purchase of an insurance policy. It is sometimes
accompanied by the setting aside of assets to fund any related losses. Because no insurance is
involved,the term self-insurance is a misnomer.
SINGLE AUDIT.An audit designed to meet the needs of all federal grantor agencies and performed
in accordance with the Single Audit Act of 1984 (as amended) and Office of Management and
Budget(OMB)Circular A-133,Audits of States, Local Governments and Non-Profit Organizations.
SPECIAL DISTRICT. An independent unit of local government organized to perform a single
government function or a restricted number of related functions.Special districts usually have the
power to incur debt and levy taxes; however, certain types of special districts are entirely
dependent upon enterprise earnings and cannot impose taxes. Examples of special districts are
water districts,drainage districts,flood control districts,hospital districts,fire protection districts,
transit authorities, port authorities and electric power authorities.
SPECIAL REVENUE FUND. Governmental fund type used to account for the proceeds of specific
revenue sources that are restricted or committed to expenditure for specified purposes other
than debt service or capital projects and exclusive of resources held in trust for individuals,private
organizations or other governments.
TAX AND REVENUE ANTICIPATION NOTES(TRANS). Notes issued in anticipation of the collection
of taxes and revenues, usually retirable only from tax collections, and frequently only from the
proceeds of the tax and revenues levy whose collection they anticipate.
TRUST FUNDS. Funds used to account for assets held by a government in a trustee capacity for
individuals, private organizations, other governments and/or other funds.
UNASSIGNED FUND BALANCE, The residual classification for the County's General fund that
includes amounts not contained in the other classifications. In other funds, the unassigned
classification is used only if expenditures incurred for specific purposes exceed the amounts
restricted,committed,or assigned to those purposes.
UNDESIGNATED UNRESERVED FUND BALANCE. The difference between total fund balance in a
governmental fund and its nonspendable, restricted,committed and assigned components.
UNQUALIFIED OPINION. An opinion rendered without reservation by the independent auditor
that financial statements are fairly presented.
194
COUNTY OF BUTTE
Glossary for the Comprehensive Annual Report
UNRESTRICTED NET POSITION. One of three components of net position that must be reported
in both government-wide and proprietary fund financial statements. it is the difference between
total net position and its two other components (net investment in capital assets and restricted
net position).
VARIABLE-RATE INVESTMENT. An investment with terms that provide for the adjustment of its
interest rate (such as the last day of the month or a calendar quarter) and that, upon each
adjustment until the final maturity of the instrument or the period remaining until the principal
amount can be recovered through demand, can reasonably be expected to have a fair value that
will be unaffected by interest rate changes.
195