Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
David E. Sundstrom, CPA
Auditor-Controller
County of Orange
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Table of Contents
Introductory Section Financial Section Management’s Discussion Basic Financial Statements Notes to the Basic
and Analysis Financial Statements
Cholla Blooming—Laguna Coast Wilderness Park
Photo Courtesy of Laguna Canyon Foundation
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Introductory Section
Letter of Transmittal
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Introductory Section
Letter of Transmittal
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Introductory Section
Letter of Transmittal
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Introductory Section
Letter of Transmittal
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Introductory Section
Letter of Transmittal
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Introductory Section
Letter of Transmittal
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Introductory Section Financial Section Management’s Discussion Basic Financial Statements Notes to the Basic
and Analysis Financial Statements
Oak over Trail—Laguna Coast Wilderness Park
Photo Courtesy of Andrew Castellano, Laguna Canyon Foundation
Vavrinek, Trine, Day & Co., LLP
Certified Public Accountants
VALUE THE DIFFERENCE
F R E S N O • L A G U N A H I L L S • P A L O A L T O • P L E A S A N T O N • R A N C H O C U C A M O N G A
8270 Aspen Street Rancho Cucamonga, CA 91730 Tel: 909.466.4410 Fax: 909.466.4431 www.vtdcpa.com
Introductory Section Financial Section Management’s Discussion Basic Financial Statements Notes to the Basic
and Analysis Financial Statements
Barbara’s Lake—Laguna Coast Wilderness Park
Photo Courtesy of Andrew Castellano, Laguna Canyon Foundation
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Management’s
Discussion and Analysis
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Management’s
Discussion and Analysis
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Management’s
Discussion and Analysis
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Management’s
Discussion and Analysis
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Management’s
Discussion and Analysis
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Management’s
Discussion and Analysis
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Management’s
Discussion and Analysis
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County of Orange
Comprehensive Annual Financial Report
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Management’s
Discussion and Analysis
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County of Orange
Comprehensive Annual Financial Report
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Management’s
Discussion and Analysis
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County of Orange
Comprehensive Annual Financial Report
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Management’s
Discussion and Analysis
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Management’s
Discussion and Analysis
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Management’s
Discussion and Analysis
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
Introductory Section Financial Section Management’s Discussion Basic Financial Statements Notes to the Basic
and Analysis Financial Statements
Nix Nature Center Rocks and Caves—Laguna Coast Wilderness Park
Photo Courtesy of OC Parks
Cash and Cash Equivalents (Notes 1 and 4) $ 1,811,463 $ 423,809 $ 2,235,272 $ 103,706
Restricted Cash and Cash Equivalents (Notes 1 and 4) 286,804 202,363 489,167 --
Investments (Notes 1 and 4) 8,043 37,178 45,221 30,290
Deposits In-Lieu of Cash 95 56,582 56,677 --
Internal Balances 12,596 (12,596) -- --
Due from Component Unit (Note 7) 68 -- 68 --
Prepaid Costs (Notes 1 and 18) 106,535 4,618 111,153 --
Inventory of Materials and Supplies (Note 1) 1,347 -- 1,347 --
Land and Improvements Held for Resale (Note 1) 743 -- 743 --
Receivables, Net of Allowances (Note 6)
Accounts 18,441 17,733 36,174 5
Taxes 71,735 -- 71,735 5,843
Interest/Dividends 5,198 1,873 7,071 490
Deposits 868 -- 868 --
Advances 120 -- 120 --
Loans 2,958 -- 2,958 --
Due from Other Governmental Agencies (Note 6) 359,033 1,440 360,473 685
Notes Receivable (Note 6) 29,820 -- 29,820 --
Net Other Postemployment Benefits (Note 19) 57,322 -- 57,322 --
Capital Assets (Notes 1 and 5)
Not Depreciable 1,025,517 181,102 1,206,619 --
Depreciable (Net) 1,497,538 376,930 1,874,468 2
Total Capital Assets 2,523,055 558,032 3,081,087 2
Total Assets 5,296,244 1,291,032 6,587,276 141,021
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County of Orange
Comprehensive Annual Financial Report
June 30, 2009
The notes to the basic financial statements are an integral part of this statement.
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Accounts Payable $ 87,957 $ 17,266 $ 105,223 $ 6,113
Salaries and Employee Benefits Payable 52,381 1,300 53,681 70
Retainage Payable 5,424 1,380 6,804 4,127
Interest Payable 8,313 1,037 9,350 --
Deposits from Others 35,709 57,974 93,683 --
Due to Primary Government (Note 7) -- -- -- 68
Due to Other Governmental Agencies 32,661 1,507 34,168 7,738
Unearned Revenue (Note 1) 57,421 2,682 60,103 --
Long-Term Liabilities
Due Within One Year
Insurance Claims Payable (Notes 1 and 16) 43,078 -- 43,078 --
Compensated Employee Absences Payable (Notes 1 and 11) 92,143 2,372 94,515 103
Capital Lease Obligations Payable (Notes 11 and 13) 4,838 -- 4,838 --
Notes Payable (Note 10) 178,300 -- 178,300 --
Bonds Payable (Note 11) 83,621 7,737 91,358 --
Pollution Remediation Obligation (Notes 11 and 17) -- 1,843 1,843 --
Landfill Site Closure/Postclosure Liability (Notes 11 and 14) -- 1,906 1,906 --
Due in More than One Year
Interest Accretion on Capital Appreciation Bonds Payable (Note 11) 138,168 -- 138,168 --
Insurance Claims Payable (Notes 1 and 16) 115,089 -- 115,089 --
Compensated Employee Absences Payable (Notes 1 and 11) 73,589 2,391 75,980 81
Arbitrage Rebate Payable (Note 11) 1,239 130 1,369 --
Capital Lease Obligations Payable (Notes 11 and 13) 80,114 -- 80,114 --
Bonds Payable (Note 11) 504,954 56,909 561,863 --
Net Pension Obligation (Notes 11 and 18) 652 -- 652 --
Pollution Remediation Obligation (Notes 11 and 17) -- 8,630 8,630 --
Landfill Site Closure/Postclosure Liability (Notes 11 and 14) -- 171,142 171,142 --
Total Liabilities 1,595,651 336,206 1,931,857 18,300
Invested in Capital Assets, Net of Related Debt (Note 1) 2,445,397 493,658 2,939,055 --
Restricted for (Note 1):
Expendable
Other Postemployment Benefits 57,322 -- 57,322 --
Capital Projects 85,197 -- 85,197 --
Debt Service 66,515 -- 66,515 --
Legally Segregated Special Revenue Funds Restricted for
Grants and Other Purposes 1,047,284 -- 1,047,284 --
Children and Families Commission of Orange County -- -- -- 122,721
Airport -- 176,225 176,225 --
Waste Management -- 284,943 284,943 --
Nonexpendable
Regional Park Endowment 149 -- 149 --
Unrestricted (Note 1) (1,271) -- (1,271) --
Total Net Assets $ 3,700,593 $ 954,826 $ 4,655,419 $ 122,721
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Basic Financial Statements
Statement of Net Assets
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Th_e_ n_o_te_s_ t_o th_e_ b_a_sic_ finan_c_ia_l _sta_te_m_e_n_ts_ a_re _an _in_te_g_ra_l _par_t _of t_his sta_te_m_e_n_t.________________________________________
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Basic Financial Statements
Statement of Activities
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
June 30, 2009
The notes to the basic financial statements are an integral part of this statement.
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Basic Financial Statements
Balance Sheet
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
June 30, 2009
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Th_e_ n_o_te_s_ t_o th_e_ b_a_sic_ finan_c_ia_l _sta_te_m_e_n_ts_ a_re _an _in_te_g_ra_l _par_t _of t_his sta_te_m_e_n_t.________________________________________
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Reconciliation of the Governmental Funds Balance Sheet
To the Statement of Net Assets
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
The notes to the basic financial statements are an integral part of this statement.
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Statement of Revenues, Expenditures, and Changes
in Fund Balances Governmental Funds
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
Th_e_ n_o_te_s_ t_o th_e_ b_a_sic_ finan_c_ia_l _sta_te_m_e_n_ts_ a_re _an _in_te_g_ra_l _par_t _of t_his sta_te_m_e_n_t.________________________________________
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Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures, and Changes in Fund Balances to the Statement of Activities
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Th_e_ n_o_te_s_ t_o th_e_ b_a_sic_ finan_c_ia_l _sta_te_m_e_n_ts_ a_re _an _in_te_g_ra_l _par_t _of t_his sta_te_m_e_n_t.________________________________________
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Budgetary Comparison Statement
General Fund
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
The notes to the basic financial statements are an integral part of this statement.
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Budgetary Comparison Statement
Roads
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Th_e_ n_o_te_s_ t_o th_e_ b_a_sic_ finan_c_ia_l _sta_te_m_e_n_ts_ a_re _an _in_te_g_ra_l _par_t _of t_his sta_te_m_e_n_t.________________________________________
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Budgetary Comparison Statement
Flood Control District
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
The notes to the basic financial statements are an integral part of this statement.
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Budgetary Comparison Statement
OC Parks
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
The notes to the basic financial statements are an integral part of this statement.
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Budgetary Comparison Statement
Other Public Protection
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Th_e_ n_o_te_s_ t_o th_e_ b_a_sic_ finan_c_ia_l _sta_te_m_e_n_ts_ a_re _an _in_te_g_ra_l _par_t _of t_his sta_te_m_e_n_t.________________________________________
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County of Orange
Comprehensive Annual Financial Report
June 30, 2009
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The notes to the basic financial statements are an integral part of this statement.
Basic Financial Statements
Statement of Net Assets
Proprietary Funds
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Operating Revenues
Use of Property $ 93,053 $ 1,013 $ 94,066 $ 2,871
Licenses, Permits, and Franchises -- 90 90 --
Charges for Services 15,049 89,570 104,619 71,350
Insurance Premiums -- -- -- 206,847
Other -- 2,764 2,764 --
Total Operating Revenues 108,102 93,437 201,539 281,068
Operating Expenses
Salaries and Employee Benefits 17,255 24,563 41,818 17,828
Services and Supplies 17,602 28,929 46,531 28,614
Professional Services 32,387 13,608 45,995 38,700
Operating Leases 505 971 1,476 5,143
Insurance Claims and Premiums (Note 16) -- -- -- 207,272
Other Charges -- -- -- 745
Taxes and Other Fees -- 7,346 7,346 --
Landfill Site Closure/Postclosure Costs (Note 14) -- (16,250) (16,250) --
Depreciation (Note 5) 19,939 17,370 37,309 5,974
Total Operating Expenses 87,688 76,537 164,225 304,276
Operating Income (Loss) 20,414 16,900 37,314 (23,208)
Nonoperating Revenues (Expenses)
Fines, Forfeitures and Penalties -- 19 19 --
Intergovernmental Revenues 151 20 171 1,536
Interest Revenue 4,976 12,356 17,332 5,333
Interest Expense (5,602) (2,144) (7,746) 788
Gain (Loss ) on Disposition of Capital Assets 1,572 (112) 1,460 50
Passenger Facility Charges Revenue 16,993 -- 16,993 --
Other Revenue (Expense) - Net 647 (73) 574 6,106
Total Nonoperating Revenues 18,737 10,066 28,803 13,813
Income (Loss) Before Contributions and Transfers 39,151 26,966 66,117 (9,395)
Capital Grant Contributions 7,466 -- 7,466 --
Capital Contributions -- -- -- 3,097
Transfers In (Note 9) -- -- -- 2,034
Transfers Out (Note 9) -- (14,129) (14,129) (105)
Increase/Decrease in Net Assets 46,617 12,837 59,454 (4,369)
Net Assets - Beginning of Year 421,557 493,745 92,412
Adjustment Due to Change in Accounting Principle (Note 2) (1,089) (10,517) --
Net Assets - Beginning of Year, as Restated 420,468 483,228 92,412
Net Assets - End of Year $ 467,085 $ 496,065 $ 88,043
Adjustment to Reflect the Consolidation of Internal Service
Funds' Activities Related to Enterprise Funds (610)
Increase in Net Assets of Business-Type Activities $ 58,844
Enterprise Funds
Funds
Service
Internal
Business-Type Activities -
Activities -
Governmental
Airport Management
Waste
Total
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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The notes to the basic financial statements are an integral part of this statement.
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from Customers $ 108,449 $ 92,524 $ 200,973 $ 73,987
Cash Received for Premiums within the County's Entity -- -- -- 206,847
Payments to Suppliers for Goods and Services (50,080) (43,517) (93,597) (262,680)
Payments to Employees for Services (16,704) (23,923) (40,627) (17,388)
Payments for Interfund Services Provided -- -- -- (584)
Cash Receipts for Interfund Services Provided 1,788 427 2,215 3,660
Litigation Settlement Costs -- (5,176) (5,176) --
Landfill Site Closure/Postclosure Care Costs -- (1,906) (1,906) --
Taxes and Other Fees -- (6,560) (6,560) --
Other Operating Receipts (Payments) - Net 678 (948) (270) 220
Net Cash Provided by Operating Activities 44,131 10,921 55,052 4,062
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers In -- -- - - 2,034
Transfers Out -- (14,129) ( 14,129) (105)
Intergovernmental Revenues 76 20 96 1,536
Net Cash Provided (Used) by Noncapital Financing
Activities 76 ( 14,109) ( 14,033) 3,465
CASH FLOWS FROM CAPITAL AND RELATED FINANCING
ACTIVITIES
Acquisition of Capital Assets (53,440) (23,745) ( 77,185) (4,913)
Cash Contributed to an Irrevocable Trust to Defease Debt (45,367) -- ( 45,367) --
Principal Paid on Bonds (13,480) (5,310) ( 18,790) --
Interest Paid on Long-Term Debt (4,567) (1,818) ( 6,385) 788
Bond Issuance Costs Paid on Long-Term Debt (143) -- (143) --
Capital Grant Contributions 8,191 -- 8,191 --
Passenger Facility Charges Revenue 16,754 -- 16,754 --
Principal Paid on Capital Lease Obligations -- -- - - (1,390)
Proceeds from Sale of Capital Assets 1,581 137 1,718 160
Net Cash Used by Capital and Related Financing
Activities ( 90,471) ( 30,736) (121,207) ( 5,355)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on Investments 4,984 12,854 17,838 5,495
Proceed from Sales and Maturities/(Purchases) of Investments (25,135) -- ( 25,135) --
Decrease in Restricted Investments with Trustee 13,332 (197) 13,135 --
Net Cash Provided (Used) by Investing Activities ( 6,819) 12,657 5,838 5,495
Net Increase (Decrease) in Cash and Cash Equivalents ( 53,083) ( 21,267) ( 74,350) 7,667
Cash and Cash Equivalents - Beginning of Year 207,922 476,918 684,840 218,288
Cash and Cash Equivalents - End of Year $ 154,839 $ 455,651 $ 610,490 $ 225,955
Management Total
Enterprise Funds
Governmental
Activities -
Internal
Airport Service Funds
Waste
Business-Type Activities -
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
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Th_e_ n_o_te_s_ t_o th_e_ b_a_sic_ finan_c_ia_l _sta_te_m_e_n_ts_ a_re _an _in_te_g_ra_l _par_t _of t_his sta_te_m_e_n_t.________________________________________
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Reconciliation of Operating Income (Loss) to Net Cash
Provided by Operating Activities
Operating Income (Loss) $ 20,414 $ 16,900 $ 37,314 $ (23,208)
Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided/Used by Operating Activities:
Depreciation 19,939 17,370 37,309 5,974
Provision for Landfill Site Closure/Postclosure Costs -- (16,250) ( 16,250) --
Fines, Forfeitures and Penalties -- 19 19 --
Other Revenue (Expense) 647 (73) 574 6,106
Landfill Site Closure Disbursements -- (1,906) ( 1,906) --
(Increases) Decreases In:
Deposits In-Lieu of Cash (112) (52) (164) --
Accounts Receivable (Net of Allowances) 62 (887) (825) 279
Due from Other Funds 1,468 29 1,497 2,436
Due from Component Unit -- -- - - 1
Due from Other Governmental Agencies 1 (50) (49) (515)
Inventory of Materials and Supplies -- -- - - 6
Prepaid Costs 1,380 786 2,166 (7)
Increases (Decreases) In:
Accounts Payable (1,401) (672) ( 2,073) 501
Retainage Payable 436 944 1,380 53
Salaries and Employee Benefits Payable 100 136 236 85
Unearned Revenue 487 13 500 --
Due to Other Funds 320 398 718 640
Due to Other Governmental Agencies (1) (118) (119) 5
Insurance Claims Payable -- -- - - 11,351
Compensated Employee Absences Payable 451 503 954 355
Pollution Remediation Obligation -- (1,133) ( 1,133) --
Deposits from Others (91) 77 (14) --
Arbitrage Rebate Payable 31 63 94 --
Estimated Liability - Litigation & Claims -- (5,176) ( 5,176) --
Total Adjustments 23,717 ( 5,979) 17,738 27,270
Net Cash Provided by Operating Activities $ 44,131 $ 10,921 $ 55,052 $ 4,062
Reconciliation of Cash and Cash Equivalents to
Statement of Fund Net Assets Accounts
Pooled Cash/Investments $ 105,781 $ 300,036 $ 405,817 $ 224,344
Cash Equivalents/Specific Investments 12,032 -- 12,032 --
Cash/Cash Equivalents 5,911 -- 5,911 --
Imprest Cash Funds 14 35 49 133
Restricted Pooled Cash/Investments 27,137 37,156 64,293 --
Restricted Cash and Investments with Trustee 3,964 (1) -- (2) 3,964 1,478
Restricted Pooled Cash/Investments - Closure and
Postclosure Care Costs -- 118,424 118,424 --
Total Cash and Cash Equivalents $ 154,839 $ 455,651 $ 610,490 $ 225,955
Schedule of Noncash Investing, Capital, and Financing Activities:
Service Funds
Business-Type Activities -
Enterprise Funds
Airport
Waste
Management Total
Internal
Governmental
Activities -
(1) Does not include $4,630 from Airport's nonliquid Restricted Cash and Investment with Trustee.
(2) Does not include $11,052 from Waste Management's nonliquid Restricted Cash and Investment with Trustee.
- The Transportation Internal Service Fund received $3,097 of capital contribution from the General Fund.
- The Transportation Internal Service Fund lost $75 on disposition of capital assets.
- John Wayne Airport lost $9 on disposition of capital assets.
- Waste Management lost $112 on disposition of capital assets.
- The Publishing Services Internal Service Fund lost $25 on disposition of capital assets.
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Basic Financial Statements
Statement of Cash Flows
Proprietary Funds
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
June 30, 2009
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The notes to the basic financial statements are an integral part of this statement.
Basic Financial Statements
(Dollar Amounts in Thousands)
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Introductory Section Financial Section Management’s Discussion Basic Financial Statements Notes to the Basic
and Analysis Financial Statements
Johnny Jump up—Laguna Coast Wilderness Park
Photo Courtesy of Don Millar, Laguna Canyon Foundation
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
73
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
74
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
75
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
76
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
77
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
78
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
79
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
80
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
81
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
82
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
83
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
84
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
85
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
86
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
87
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
88
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
89
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
90
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
91
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
92
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
93
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
94
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
95
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
96
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
97
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
98
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
99
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
100
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
101
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
102
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
103
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
104
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
105
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
106
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
107
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
108
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
109
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
110
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
111
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
112
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
113
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
114
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
115
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
116
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
117
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
118
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
119
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
120
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
121
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
122
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
123
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
124
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
125
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
126
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
127
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
128
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
129
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
130
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
131
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
132
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
133
•••
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
134
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
135
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
136
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
137
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
138
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
139
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
140
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
141
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Notes to the Basic
Financial Statements
(Dollar Amounts in Thousands)
142
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
143
Required Supplemental Supplemental Information Statistical Section
Information
Fuchsia-Flowered Gooseberry—Laguna Coast Wilderness Park
Photo Courtesy of Andrew Castellano, Laguna Canyon Foundation
Orange County Employees’ Retirement System
Actuarial
Value of
Plan Assets
(a)
Actuarial
Accrued
Liability
(AAL)
(b)
Funded
Ratio
(a/b)
Annual
Covered
Payroll
(d)
UAAL as a
Percentage
of Covered
Payroll
(c/d)
2003 $ 4,790,099 $ 6,099,433 $ 1,309,334 78.5% $ 1,243,964 105.3%
2004 5,245,821 7,403,972 2,158,151 70.9% 1,257,085 171.7%
2005 5,786,617 8,089,627 2,303,010 71.5% 1,276,764 180.4%
2006 6,466,085 8,765,045 2,298,960 73.8% 1,322,952 173.8%
2007 7,288,900 9,838,686 2,549,786 74.1% 1,457,159 175.0%
2008 7,748,380 10,860,715 3,112,335 71.3% 1,569,764 198.3%
Source: Orange County Employees' Retirement System Comprehensive Annual Financial Report 2008
The 12/31/03, 12/31/04, 12/31/05, 12/31/06, 12/31/2007 and 12/31/08 actuarial value of assets exclude
$143,744, $155,245, $158,219, $168,224, $174,348 and $126,688 of the County Investment Account
balances respectively.
Unfunded
Actuarial
Accrued Liability
(UAAL)
(b-a=c)
(1) Effective with the 2004 plan year, the actuarial valuation of plan assets was changed to a 5-year
smoothing methodology based on market value rather than a rolling 5-year modified book value.
Actuarial
Valuation
as of
December
31
(1)
Year Ended
Percentage
Contributed
06/30/07 $ 223,505 $ 11,000 $ 234,505 $ 234,505 100%
06/30/08 253,620 11,000 264,620 264,620 100%
06/30/09 256,531 36,500 293,031 293,031 100%
County
Contribution
County
Investment
Account
Total
Contribution
Orange County Employees’ Retirement System
Total Required
Contribution
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
144
Actuarial
Value of
Plan Assets
(a)
Funded
Ratio
(a/b)
Annual
Covered
Payroll
(d)
UAAL as a
Percentage
of Covered
Payroll
(c/d)
2004 $ 4,707 $ 8,124 $ 3,417 57.9% $ 9,306 36.7%
2005 4,387 7,329 2,942 59.9% 6,112 48.1%
2006 4,612 7,222 2,610 63.9% 5,318 49.1%
2007 5,051 7,253 2,202 69.6% 4,730 46.6%
2008 5,242 7,599 2,357 69.0% 3,445 68.4%
2009 4,923 7,091 2,168 69.4% N/A N/A
(1) June 30, 2005 Actuarial Accrued Liability based on June 30, 2004 valuation results rolled forward one year.
(2) June 30, 2006 Actuarial Accrued Liability based on June 30, 2005 valuation results rolled forward one year.
(3) June 30, 2007 Actuarial Accrued Liability based on June 30, 2006 valuation results rolled forward one year.
(4) The plan froze benefits effective November 21, 2008; therefore, there is no covered payroll for future plan years.
Actuarial
Valuation
as of June
30
Unfunded
Actuarial
Accrued Liability
(UAAL)
(b-a=c)
Actuarial
Accrued
Liability
(AAL)
(b)
(1)
(2)
(3)
(4)
Year
Ended
06/30/04 $ 336 0% $ 771
06/30/05 342 100% 760
06/30/06 270 100% 750
06/30/07 285 126% 668
06/30/08 225 100% 660
06/30/09 242 100% 652
Pension
Obligation
Annual
Required Percentage Net
Contribution
(ARC) Contributed
of ARC
Actuarial
Value of Plan
Assets
(a)
Funded
Ratio
(a/b)
Annual
Covered
Payroll
(d)
UAAL as a
Percentage
of Covered
Payroll
(c/d)
2007 $ -- $ 408,322 $ 408,322 0.0% $ 1,157,642 35.3%
2008 * 79,717 423,025 343,308 18.8% 1,198,159 28.7%
2009 * 79,664 438,439 358,775 18.2% 1,240,095 ** 28.9%
Actuarial
Valuation
as of June
30
Unfunded
Actuarial
Accrued Liability
(UAAL)
(b-a=c)
Actuarial
Accrued
Liability
(AAL)
(b)
* The June 30, 2008 and June 30, 2009 actuarial valuation is projected based on the June 30, 2007 actuarial valuation.
** The June 30, 2009 Annual Covered Payroll is projected based on the June 30, 2007 actuarial valuation and a 3.5%
aggregate payroll increase assumption.
Year
Ended
06/30/08 $ 30,654 355%
06/30/09 25,900 139%
(ARC)
of ARC
Contributed
Percentage
Contribution
Annual
Required
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Required Supplemental Information
(Dollar Amounts in Thousands)
145
Required Supplemental Supplemental Information Statistical Section
Information
Rainbow—Laguna Coast Wilderness Park
Photo Courtesy of OC Parks
••
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
146
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Supplemental Information
(Dollar Amounts in Thousands)
147
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
148
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County of Orange
Comprehensive Annual Financial Report
June 30, 2009
149
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Supplemental Information
(Dollar Amounts in Thousands)
150
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County of Orange
Comprehensive Annual Financial Report
June 30, 2009
151
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Supplemental Information
(Dollar Amounts in Thousands)
152
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County of Orange
Comprehensive Annual Financial Report
June 30, 2009
153
Revenues
Taxes $ 73,320 $ -- $ -- $ 476 $ --
Licenses, Permits, and Franchises 799 -- -- -- --
Fines, Forfeitures and Penalties 35,761 -- -- -- 9
Use of Money and Property (471) 7,943 764 2,590 416
Intergovernmental 256,674 1,293 -- 4 794
Charges for Services 6,446 248 -- 22 60
Other 38,943 52 117 56 173
Total Revenues 411,472 9,536 881 3,148 1,452
Expenditures
Current
General Government 83,787 -- -- 29,003 254
Public Protection 115 -- -- -- 115
Public Ways and Facilities 7,200 7,189 -- 1 10
Health and Sanitation 976 -- -- -- --
Public Assistance 142,822 -- 302 -- --
Education 39,666 -- -- -- --
Recreation and Cultural Services 329 -- -- 329 --
Capital Outlay 29,585 -- -- 59 --
Debt Service
Principal Retirement 187,062 -- -- -- --
Interest 28,776 -- -- -- --
Total Expenditures 520,318 7,189 302 29,392 379
Excess (Deficit) of Revenues
Over Expenditures (108,846) 2,347 579 (26,244) 1,073
Other Financing Sources (Uses)
Transfers In 344,248 1,900 6,718 121,308 --
Transfers Out (430,138) (3,992) (1,541) -- (232)
Total Other Financing Sources (Uses) (85,890) (2,092) 5,177 121,308 (232)
Net Change in Fund Balances (194,736) 255 5,756 95,064 841
Fund Balances - Beginning of Year 1,004,201 6,430 35,278 2,168 2,748
Fund Balances - End of Year $ 809,465 $ 6,685 $ 41,034 $ 97,232 $ 3,589
Funds
Governmental
Nonmajor
Districts
Total
& Assessment
Maintenance,
Service Area, Lighting,
Special Revenue
Other
Parking
Facilities
Redevelopment
Agency
Environmental
Management
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
154
Community &
Tobacco Welfare
Settlement Services
Revenues
$ -- $ -- $ -- $ -- $ -- Taxes
-- 799 -- -- -- Licenses, Permits, and Franchises
-- -- -- -- -- Fines, Forfeitures and Penalties
195 1,858 241 92 144 Use of Money and Property
-- 31,581 -- -- -- Intergovernmental
-- 4,080 -- -- -- Charges for Services
34,575 677 -- -- -- Other
34,770 38,995 241 92 144 Total Revenues
Expenditures
Current
11 -- 12 4 6 General Government
-- -- -- -- -- Public Protection
-- -- -- -- -- Public Ways and Facilities
-- -- -- -- -- Health and Sanitation
-- 22,482 -- -- -- Public Assistance
-- -- -- -- -- Education
-- -- -- -- -- Recreation and Cultural Services
-- 16,530 -- -- -- Capital Outlay
Debt Service
-- 756 -- -- -- Principal Retirement
-- 71 -- -- -- Interest
11 39,839 12 4 6 Total Expenditures
Excess (Deficit) of Revenues
34,759 (844) 229 88 138 Over Expenditures
Other Financing Sources (Uses)
11 18,883 68 -- -- Transfers In
(33,926) (37,561) (2,529) -- -- Transfers Out
(33,915) (18,678) (2,461) -- -- Total Other Financing Sources (Uses)
844 (19,522) (2,232) 88 138 Net Change in Fund Balances
5,931 58,409 12,536 3,636 5,729 Fund Balances - Beginning of Year
$ 6,775 $ 38,887 $ 10,304 $ 3,724 $ 5,867 Fund Balances - End of Year
County-
Administered
Accounts
Recovery
Certificates of
Participation
Designated
Special
Revenue
Schedule I
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Supplemental Information
(Dollar Amounts in Thousands)
155
Revenues
Taxes $ 37,795 $ -- $ -- $ -- $ --
Licenses, Permits, and Franchises -- -- -- -- --
Fines, Forfeitures and Penalties 32 -- 8,645 -- --
Use of Money and Property 322 65 2,155 945 627
Intergovernmental 1,920 -- 106,102 112,942 1,726
Charges for Services 1,202 -- 816 -- 18
Other 625 -- -- 1,526 38
Total Revenues 41,896 65 117,718 115,413 2,409
Expenditures
Current
General Government -- 13,409 -- -- 1,694
Public Protection -- -- -- -- --
Public Ways and Facilities -- -- -- -- --
Health and Sanitation -- -- 976 -- --
Public Assistance -- -- -- 120,038 --
Education 39,666 -- -- -- --
Recreation and Cultural Services -- -- -- -- --
Capital Outlay 1,371 -- -- 107 50
Debt Service
Principal Retirement -- -- -- -- --
Interest -- -- -- -- --
Total Expenditures 41,037 13,409 976 120,145 1,744
Excess (Deficit) of Revenues
Over Expenditures 859 (13,344) 116,742 (4,732) 665
Other Financing Sources (Uses)
Transfers In 2,775 10,895 15 -- 1
Transfers Out (55) -- (66,448) (900) (1,036)
Financing Sources (Uses) Total Other Financing Sources (Uses) 2,720 10,895 (66,433) (900) (1,035)
Net Change in Fund Balances 3,579 (2,449) 50,309 (5,632) (370)
Fund Balances - Beginning of Year 6,409 12,928 65,736 28,708 28,036
Fund Balances - End of Year $ 9,988 $ 10,479 $ 116,045 $ 23,076 $ 27,666
Health Care
Programs
Other
Governmental
Resources
OC Public
Libraries
Special Revenue
Orange County
Housing Authority
Plan of
Adjustment
Available Cash
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
156
Revenues
$ 35,049 $ -- $ -- $ -- $ -- Taxes
-- -- -- -- -- Licenses, Permits, and Franchises
60 -- -- 17,065 -- Fines, Forfeitures and Penalties
1,552 298 (26,784) 1 3,634 Use of Money and Property
312 -- -- -- -- Intergovernmental
-- -- -- -- -- Charges for Services
77 -- -- -- -- Other
37,050 298 (26,784) 17,066 3,634 Total Revenues
Expenditures
Current
13,437 -- 23 25,934 -- General Government
-- -- -- -- -- Public Protection
-- -- -- -- -- Public Ways and Facilities
-- -- -- -- -- Health and Sanitation
-- -- -- -- -- Public Assistance
-- -- -- -- -- Education
-- -- -- -- -- Recreation and Cultural Services
-- -- -- -- -- Capital Outlay
Debt Service
2,535 804 3,017 123,725 56,225 Principal Retirement
2,609 1,801 3,974 1,936 18,385 Interest
18,581 2,605 7,014 151,595 74,610 Total Expenditures
Excess (Deficit) of Revenues
18,469 (2,307) (33,798) (134,529) (70,976) Over Expenditures
Other Financing Sources (Uses)
1,541 2,402 -- 102,165 73,393 Transfers In
(8,168) -- -- (118,258) (25,082) Transfers Out
(6,627) 2,402 -- (16,093) 48,311 Total Other Financing Sources (Uses)
11,842 95 (33,798) (150,622) (22,665) Net Change in Fund Balances
48,646 3,484 198,895 150,622 116,311 Fund Balances - Beginning of Year
$ 60,488 $ 3,579 $ 165,097 $ -- $ 93,646 Fund Balances - End of Year
Pension
Obligation
Bonds
Redevelopment
Agency Bonds
Debt Service
Orange County
Special Financing
Authority
Public Facilities
Orange County
Public Financing
Authority
Bonds,
Master Lease
Corporation
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___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
157
Revenues
Taxes $ -- $ -- $ -- $ --
Licenses, Permits, and Franchises -- -- -- --
Fines, Forfeitures and Penalties 9,950 -- -- --
Use of Money and Property 1,585 879 -- 7
Intergovernmental -- -- -- --
Charges for Services -- -- -- --
Other 515 509 -- 3
Total Revenues 12,050 1,388 -- 10
Expenditures
Current
General Government -- -- -- --
Public Protection -- -- -- --
Public Ways and Facilities -- -- -- --
Health and Sanitation -- -- -- --
Public Assistance -- -- -- --
Education -- -- -- --
Recreation and Cultural Services -- -- -- --
Capital Outlay 8,567 2,901 -- --
Debt Service
Principal Retirement -- -- -- --
Interest -- -- -- --
Total Expenditures 8,567 2,901 -- --
Excess (Deficit) of Revenues
Over Expenditures 3,483 (1,513) -- 10
Other Financing Sources (Uses)
Transfers In 723 1,450 -- --
Transfers Out (9,103) -- (121,307) --
Total Other Financing Sources (Uses) (8,380) 1,450 (121,307) --
Net Change in Fund Balances (4,897) (63) (121,307) 10
Fund Balances - Beginning of Year 53,981 36,134 121,307 139
Fund Balances - End of Year $ 49,084 $ 36,071 $ -- $ 149
Special Assessment
Criminal Justice
Facilities
Districts, Community
Redevelopment
Agency
Capital Projects Permanent Fund
Service Areas
Facilities Districts & Regional Park
Endowment
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
158
Taxes $ -- $ 81,184 $ 81,184 $ - - $ (81,184)
Fines, Forfeitures and Penalties -- 28,822 28,822 31,984 3,162
Use of Money and Property -- 1,221 1,221 3,133 1,912
Transfers In -- 67,405 67,405 118,258 50,853
Premiums on Bonds Issued -- 187 187 - - (187)
Total Revenues
and Other Financing Sources -- 178,819 178,819 153,375 (25,444)
Education:
Teeter Obligation Proceeds $ -- -- 421 421 16 405 $ -- $ 4 05
Teeter Series A Debt Service -- -- 178,399 178,399 168,462 9,937 -- 9 ,937
Total Expenditures/Encumbrances
and Other Financing Uses -- -- 178,820 178,820 168,478 10,342 $ -- $ 1 0,342
Deficit of Revenues
and Other Financing Sources
Over Expenditures/Encumbrances
and Other Financing Uses -- -- (1) (1) (15,103) $ (15,102)
Fund Balances - Beginning of Year -- -- -- -- - -
Cancellation of Reserves/Designations -- -- 1 1 - -
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ (15,103)
Open Actual Revenues Variance Variance
Encumbrances Original Mid-Year Final & Expenditures Positive Open Encumbrances Unspent
July 1, 2008 Budget Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
159
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
160
Original Final
Taxes $ 483 $ -- $ 483 $ 476 $ (7)
Use of Money and Property 3,493 -- 3,493 2,590 (903)
Intergovernmental 4 -- 4 4 --
Charges for Services 22 -- 22 22 --
Other 1 -- 1 56 55
Total Revenues 4,003 -- 4,003 3,148 (855)
General Government:
Aliso Viejo Community Facilities
District 88-1(A) 1992-Construction $ -- 6,125 (14) 6,111 8 6,103 $ -- $ 6,103
Special Assessment-Top of the
World Improvement -- 52 -- 52 -- 52 -- 52
CFD 99-1, Ladera Construction
Series A of 1999 Construction -- 373 -- 373 -- 373 -- 373
Rancho Santa Margarita Community
Facilities District 86-2, Series A
of 1998 Construction -- 1,603 (1) 1,602 2 1,600 -- 1,600
Rancho Santa Margarita Community
Facilities District 86-1, Series A
of 1998 Construction -- 205 -- 205 -- 205 -- 205
CFD 2002-1 Ladera Construction -- 10,464 1,322 11,786 261 11,525 -- 11,525
Lomas Laguna Community Facilities
District 88-2 Construction -- 394 (1) 393 -- 393 -- 393
Baker Ranch Community Facilities
District 87-6 Construction -- 526 1 527 -- 527 -- 527
Santa Teresita Community Facilities
District 87-9 Construction -- 66 -- 66 -- 66 -- 66
Newport Coast IV Construction 01-1 -- 24 (5) 19 14 5 -- 5
Newport Coast Construction 01-1 GR-2 -- 538 (41) 497 21 476 -- 476
Newport Coast Construction 01-1 -- 5,923 4,029 9,952 -- 9,952 -- 9,952
Mission Viejo Community Facilities
District 87-3(A) 90 Construction -- 16 -- 16 -- 16 -- 16
CFD 2004-1 Ladera Construction -- 66,746 (2,353) 64,393 19,932 44,461 -- 44,461
CFD 01-1 Ladera Construction
Series A of 2001 Construction -- 1,318 (1,250) 68 13 55 -- 55
Santa Teresita Community Facilities
District 87-9(A) 1991 Construction -- 137 (1) 136 -- 136 -- 136
CFD 00-1, Ladera Construction
Series A of 2000 Construction -- 1,593 (1) 1,592 -- 1,592 -- 1,592
Newport Ridge Construction 92-1 -- 124 -- 124 -- 124 -- 124
Newport Ridge Construction Series B -- 58 192 250 3 247 -- 247
Foothill Ranch Community Facilities
District 87-4(A) 94 Construction -- 386 (1) 385 1 384 -- 384
CFD 2003-1, Ladera Construction -- 14,132 4,468 18,600 8,746 9,854 -- 9,854
Rancho Santa Margarita Community
Facilities District 87-5C, Series A of
1994 Construction -- 72 -- 72 -- 72 -- 72
Coto de Caza Community Facilities
District 87-8(A) 94 Construction -- 66 -- 66 -- 66 -- 66
Public Ways and Facilities:
County Infrastructure Project -- 5,269 (8) 5,261 1 5,260 -- 5,260
Recreation and Cultural Services:
North Tustin Landscaping and
Lighting Assessment District 9 2,072 442 2,523 345 2,178 4 50 1,728
County Service Area No. 13 -
La Mirada -- 5 1 6 6 -- -- - -
County Service Area No. 20 -
La Habra -- 149 2 151 1 150 -- 150
County Service Area No. 22 -
East Yorba Linda 10 57 21 88 38 50 3 47
Total Expenditures/Encumbrances 19 118,493 6,802 125,314 29,392 95,922 $ 4 53 $ 95,469
Excess (Deficit) of Revenues
Over Expenditures/Encumbrances (19) (114,490) (6,802) (121,311) ( 26,244) $ 95,067
Fund Balances - Beginning of Year -- 114,689 -- 114,689 2,168
Net Increase in Fund Balances -
Non-Budgeted Fund -- -- -- -- 121,308
Cancellation of Reserves/Designations -- 1 6,802 6,803 ( 95,589)
Fund Balance Reserved
for Encumbrances 19 -- -- 19 453
Provisions for Reserves
and/or Designations -- (200) -- (200) 95,136
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 97,232
July 1, 2008 Budget Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
Encumbrances Mid-Year & Expenditures Positive Open Encumbrances Unspent
Open Actual Revenues Variance Variance
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
161
Original Final
Fines, Forfeitures and Penalties $ 9 $ -- $ 9 $ 9 $ --
Use of Money and Property 392 -- 392 416 24
Intergovernmental 1,486 (712) 774 794 20
Charges for Services 60 -- 60 60 --
Other 138 -- 138 173 35
Total Revenues 2,085 (712) 1,373 1,452 79
General Government:
Real Estate Development Program $ 2 565 114 681 425 256 $ 1 5 $ 241
Air Quality Improvement 25 133 5 163 29 134 -- 134
Public Protection:
Fish and Game Propagation -- 12 5 17 12 5 -- 5
Survey Monument Preservation -- 69 189 258 113 145 -- 145
Public Ways and Facilities:
El Toro Improvement Fund -- 110 638 748 10 738 -- 738
Recreation and Cultural Services:
Off-Highway Vehicle Fees -- 28 1 29 22 7 -- 7
Total Expenditures/Encumbrances
and Other Financing Uses 27 917 952 1,896 611 1,285 $ 1 5 $ 1,270
Excess (Deficit) of Revenues
Over Expenditures/Encumbrances
and Other Financing Uses (27) 1,168 (1,664) (523) 841 $ 1,364
Fund Balances - Beginning of Year -- 532 -- 532 2,748
Cancellation of Reserves/Designations -- -- 1,664 1,664 ( 2,247)
Fund Balance Reserved
for Encumbrances 27 -- -- 27 15
Provisions for Reserves
and/or Designations -- (1,700) -- (1,700) 2,232
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 3,589
Use of Money and Property $ 6 $ -- $ 6 $ 195 $ 189
Other 31,303 -- 31,303 34,575 3,272
Transfers In -- -- -- 11 11
Total Revenues 31,309 -- 31,309 34,781 3,472
and Other Financing Sources
General Government:
Orange County Tobacco
Settlement Fund $ -- 36,562 620 37,182 33,897 3,285 $ -- $ 3,285
Tobacco Settlement Funds -- 132 (87) 45 40 5 -- 5
Total Expenditures/Encumbrances
and Other Financing Uses -- 36,694 533 37,227 33,937 3,290 $ -- $ 3,290
Excess (Deficit) of Revenues
and Other Financing Sources
Over Expenditures/Encumbrances
and Other Financing Uses -- (5,385) (533) (5,918) 844 $ 6,762
Fund Balances - Beginning of Year -- 5,385 -- 5,385 5,931
Cancellation of Reserves/Designations -- -- 533 533 --
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 6,775
Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
Encumbrances Mid-Year & Expenditures Positive Open Encumbrances Unspent
July 1, 2008 Budget
Open Actual Revenues Variance Variance
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
162
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
163
Original Final
Use of Money and Property $ -- $ -- $ -- $ 241 $ 241
Transfers In -- -- -- 68 68
Total Revenues
and Other Financing Sources -- -- -- 309 309
General Government:
Designated Special
Revenue $ -- 11,836 692 12,528 2,541 9,987 $ -- $ 9,987
Total Expenditures/Encumbrances
and Other Financing Uses -- 11,836 692 12,528 2,541 9,987 $ -- $ 9,987
Excess (Deficit) of Revenues
and Other Financing Sources
Over Expenditures/Encumbrances
and Other Financing Uses -- (11,836) (692) (12,528) ( 2,232) $ 10,296
Fund Balances - Beginning of Year -- 11,836 -- 11,836 12,536
Cancellation of Reserves/Designations -- -- 692 692 --
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 10,304
Use of Money and Property $ 139 $ -- $ 139 $ 92 $ (47)
Total Revenues 139 -- 139 92 (47)
General Government:
1996 Recovery Certificates of
Participation, Series A $ -- 320 (3) 317 4 313 $ -- $ 313
Total Expenditures/Encumbrances -- 320 (3) 317 4 313 $ -- $ 313
Excess (Deficit) of Revenues
Over Expenditures/Encumbrances -- (181) 3 (178) 88 $ 266
Fund Balances - Beginning of Year -- 181 -- 181 3,636
Cancellation of Reserves/Designations -- -- -- -- ( 3,468)
Provisions for Reserves
and/or Designations -- -- (3) (3) 3,468
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 3,724
July 1, 2008 Budget Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
Encumbrances Mid-Year & Expenditures Positive Open Encumbrances Unspent
Open Actual Revenues Variance Variance
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
164
Original Final
Use of Money and Property $ 219 $ -- $ 219 $ 144 $ (75)
Total Revenues 219 -- 219 144 (75)
General Government:
Litigation Reserve - Escrow
AG FTCI $ -- 221 1 222 -- 222 $ -- $ 222
Indemnification Reserve -- 97 (2) 95 2 93 -- 93
Litigation Reserve -- 4,365 -- 4,365 4 4,361 -- 4,361
Total Expenditures/Encumbrances -- 4,683 (1) 4,682 6 4,676 $ -- $ 4,676
Excess (Deficit) of Revenues
Over Expenditures/Encumbrances -- (4,464) 1 (4,463) 138 $ 4,601
Fund Balances - Beginning of Year -- 4,464 -- 4,464 5,729
Cancellation of Reserves/Designations -- -- -- -- ( 1,282)
Provisions for Reserves
and/or Designations -- -- (1) (1) 1,282
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 5,867
Taxes $ 38,309 $ -- $ 38,309 $ 37,795 $ (514)
Licenses, Permits, and Franchises 27 -- 27 -- (27)
Fines, Forfeitures and Penalties 10 -- 10 32 22
Use of Money and Property 310 -- 310 322 12
Intergovernmental 1,698 494 2,192 1,920 (272)
Charges for Services 1,151 -- 1,151 1,202 51
Other 302 25 327 625 298
Transfers In 5,926 (1,612) 4,314 2,775 (1,539)
Total Revenues and Other
Financing Sources 47,733 (1,093) 46,640 44,671 (1,969)
Education
Public Library - Capital $ 553 5,513 (1,768) 4,298 1,162 3,136 $ 1 ,337 $ 1,799
Public Library 1,869 43,828 2,088 47,785 39,930 7,855 4 ,352 3,503
Total Expenditures/Encumbrances
and Other Financing Uses 2,422 49,341 320 52,083 41,092 10,991 $ 5 ,689 $ 5,302
Excess (Deficit) of Revenues
and Other Financing Sources
Over Expenditures/Encumbrances
and Other Financing Uses (2,422) (1,608) (1,413) (5,443) 3,579 $ 9,022
Fund Balances - Beginning of Year -- 2,158 -- 2,158 6,409
Cancellation of Reserves/Designations -- -- 1,413 1,413 ( 8,809)
Fund Balance Reserved for Encumbrances 2,422 -- -- 2,422 5,689
Provisions for Reserves
and/or Designations -- (550) -- (550) 3,120
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 9,988
July 1, 2008 Budget Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
Encumbrances Mid-Year & Expenditures Positive Open Encumbrances Unspent
Open Actual Revenues Variance Variance
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
165
Original Final
Use of Money and Property $ 160 $ -- $ 160 $ 65 $ (95)
Transfers In 9,270 (1) 9,269 10,895 1,626
Total Revenues
and Other Financing Sources 9,430 (1) 9,429 10,960 1,531
General Government:
Class B-27 Registered
Warrants $ -- 33 -- 33 -- 33 $ -- $ 33
Recovery Plan of Adjustment
Available Cash -- 20,501 1,824 22,325 13,409 8,916 -- 8,916
Total Expenditures/Encumbrances -- 20,534 1,824 22,358 13,409 8,949 $ -- $ 8,949
Excess (Deficit) of Revenues
and Other Financing Sources
Over Expenditures/Encumbrances -- (11,104) (1,825) (12,929) ( 2,449) $ 10,480
Fund Balances - Beginning of Year -- 11,104 -- 11,104 12,928
Cancellation of Reserves/Designations -- -- 1,825 1,825 --
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 10,479
Fines, Forfeitures and Penalties $ 10,489 $ -- $ 10,489 $ 8,645 $ (1,844)
Use of Money and Property 3,632 (156) 3,476 2,155 (1,321)
Intergovernmental 86,679 2,044 88,723 106,102 17,379
Charges for Services 736 -- 736 816 80
Other 250 -- 250 -- (250)
Transfers In -- -- -- 15 15
Total Revenues
and Other Financing Sources 101,786 1,888 103,674 117,733 14,059
Health and Sanitation:
Medi-Cal Administrative Activities
Targeted Case Management $ -- 3,896 1,690 5,586 1,343 4,243 $ -- $ 4,243
Emergency Medical Services -- 10,585 371 10,956 8,659 2,297 -- 2,297
HCA Purpose Restricted Revenues -- 2,123 337 2,460 1,668 792 -- 792
HCA Interest Bearing Purpose
Restricted Revenue -- 1,046 (86) 960 338 622 -- 622
HCA Realignment -- -- 7,000 7,000 5,057 1,943 -- 1,943
Mental Health Services Act -- 58,453 28,295 86,748 45,289 41,459 -- 41,459
Bioterrorism Center
for Disease Control -- 5,588 256 5,844 5,070 774 -- 774
Total Expenditures/Encumbrances
and Other Financing Uses -- 81,691 37,863 119,554 67,424 52,130 $ -- $ 52,130
Excess (Deficit) of Revenues
and Other Financing Sources
Over Expenditures/Encumbrances
and Other Financing Uses -- 20,095 (35,975) (15,880) 50,309 $ 66,189
Fund Balances - Beginning of Year -- 44,399 -- 44,399 65,736
Cancellation of Reserves/Designations -- 691 35,975 36,666 ( 49,858)
Provisions for Reserves
and/or Designations -- (65,185) -- (65,185) 49,858
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 116,045
July 1, 2008 Budget Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
Encumbrances Mid-Year & Expenditures Positive Open Encumbrances Unspent
Open Actual Revenues Variance Variance
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
166
167
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
Original Final
Taxes $ 3 1,019 $ -- $ 31,019 $ 35,049 $ 4,030
Fines, Forfeitures and Penalties 1 9 -- 19 60 41
Use of Money and Property 1 ,638 -- 1,638 1,552 (86)
Intergovernmental 2 81 -- 281 312 31
Other 8 0 -- 80 77 (3)
Transfers In 1 ,541 -- 1,541 1,541 --
Total Revenues
and Other Financing Sources 3 4,578 -- 34,578 38,591 4,013
General Government:
Orange County Development
Agency Debt Service -
Santa Ana Heights $ - - 1 3,199 7,176 20,375 9,866 10,509 $ -- $ 1 0,509
Orange County Development
Agency - Neighborhood
Development and Preservation
Project, Debt Service - - 1 9,579 5,832 25,411 16,883 8,528 -- 8 ,528
Total Expenditures/Encumbrances
and Other Financing Uses - - 3 2,778 13,008 45,786 26,749 19,037 $ -- $ 1 9,037
Excess (Deficit) of Revenues
and Other Financing Sources
Over Expenditures/Encumbrances
and Other Financing Uses - - 1 ,800 (13,008) (11,208) 11,842 $ 23,050
Fund Balances - Beginning of Year - - 1 2,916 -- 12,916 48,646
Cancellation of Reserves/Designations - - -- 13,008 13,008 (60,944)
Provisions for Reserves
and/or Designations - - (14,716) -- (14,716) 60,944
Fund Balances - End of Year $ - - $ -- $ -- $ -- $ 60,488
July 1, 2008 Budget Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
Encumbrances Mid-Year & Expenditures Positive Open Encumbrances Unspent
Open Actual Revenues Variance Variance
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
168
Original Final
Use of Money and Property $ 1 1,608 $ -- $ 11,608 $ (26,784) $ (38,392)
Total Revenues 1 1,608 -- 11,608 (26,784) (38,392)
General Government:
Pension Obligation Bonds
Debt Service $ - - 1 8,051 (2,995) 15,056 7,014 8,042 $ -- $ 8 ,042
Total Expenditures/Encumbrances - - 1 8,051 (2,995) 15,056 7,014 8,042 $ -- $ 8 ,042
Excess (Deficit) of Revenues
Over Expenditures/Encumbrances - - (6,443) 2,995 (3,448) (33,798) $ (30,350)
Fund Balances - Beginning of Year - - 1 3,378 -- 13,378 198,895
Cancellation of Reserves/Designations - - -- -- -- (165,097)
Provisions for Reserves
and/or Designations - - (6,935) (2,995) (9,930) 165,097
Fund Balances - End of Year $ - - $ -- $ -- $ -- $ 165,097
Fines, Forfeitures and Penalties $ 9 0,000 $ 7,200 $ 97,200 $ 17,065 $ (80,135)
Use of Money and Property 3 ,926 1 3,927 1 (3,926)
Bond Issuance Proceeds 3 64,701 (332,332) 32,369 -- (32,369)
Transfer In -- -- -- 102,165 102,165
Total Revenues
and Other Financing Sources 4 58,627 (325,131) 133,496 119,231 (14,265)
General Government:
Orange County Special
Financing Authority $ - - 5 23,912 (330,892) 193,020 269,853 (76,833) $ -- $ (76,833)
Total Expenditures/Encumbrances
and Other Financing Uses - - 5 23,912 (330,892) 193,020 269,853 (76,833) $ -- $ (76,833)
Excess (Deficit) of Revenues
and Other Financing Sources
Over Expenditures/Encumbrances
and Other Financing Uses - - (65,285) 5,761 (59,524) (150,622) $ (91,098)
Fund Balances - Beginning of Year - - 6 5,285 -- 65,285 150,622
Provisions for Reserves
and/or Designations - - -- (5,761) (5,761) --
Fund Balances - End of Year $ - - $ -- $ -- $ -- $ --
July 1, 2008 Budget Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
Encumbrances Mid-Year & Expenditures Positive Open Encumbrances Unspent
Open Actual Revenues Variance Variance
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
169
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
170
Original Final
Use of Money and Property $ 1,232 $ 32 $ 1,264 $ 879 $ (385)
Other -- -- -- 509 509
Transfers In 1,450 -- 1,450 1,450 --
Total Revenues and Other
Financing Sources 2,682 32 2,714 2,838 124
General Government:
Orange County Development
Agency - Santa Ana Heights
1993 Bond Issue $ 2,733 10,755 1 13,489 1,596 11,893 $ - - $ 11,893
Orange County Development
Agency - Santa Ana Heights
1993 Bond Issue Low/Moderate
Income Housing -- 237 2 239 1 238 - - 2 38
Orange County Development
Agency - Santa Ana Heights Surplus -- 10,945 (775) 10,170 718 9,452 - - 9,452
Orange County Development
Agency - Neighborhood Development
and Preservation Projects,
1992 Issue A 2 0 730 59 809 2 807 - - 8 07
Neighborhood Development and
Preservation Project - Low/Moderate
Income Housing, 1992 Issue A -- 3,089 19 3,108 8 3,100 - - 3,100
Orange County Development
Agency - Neighborhood Development
and Preservation Projects,
1992 Issue B -- 502 (213) 289 2 287 - - 2 87
Orange County Development
Agency - Neighborhood Development
and Preservation Projects,
1992 Issue B Low/Moderate
Income Housing -- 122 48 170 - - 170 - - 1 70
Orange County Development
Agency-Neighborhood Preservation
and Development Construction -- 485 (3) 482 - - 482 - - 4 82
Orange County Development
Agency - Neighborhood Development
and Preservation Project Surplus -- 3,125 (693) 2,432 574 1,858 - - 1,858
Total Expenditures/Encumbrances 2,753 29,990 (1,555) 31,188 2,901 28,287 $ - - $ 28,287
Excess (Deficit) of Revenues
and Other Financing Sources
Over Expenditures/Encumbrances ( 2,753) (27,308) 1,587 (28,474) (63) $ 28,411
Fund Balances - Beginning of Year -- 27,308 -- 27,308 36,134
Cancellation of Reserves/Designations -- -- -- -- (7,666)
Fund Balance Reserved
for Encumbrances 2,753 -- -- 2,753 - -
Provisions for Reserves
and/or Designations -- -- (1,587) (1,587) 7,666
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 36,071
July 1, 2008 Budget Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
Encumbrances Mid-Year & Expenditures Positive Open Encumbrances Unspent
Open Actual Revenues Variance Variance
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
171
Original
Use of Money and Property $ 12 $ -- $ 12 $ 7 $ (5)
Other 2 -- 2 3 1
Total Revenues 14 -- 14 10 (4)
Public Ways and Facilities:
Limestone Regional Park
Mitigation Maintenance
Endowment $ -- 16 (1) 15 - - 15 $ -- $ 1 5
Total Expenditures/Encumbrances -- 16 (1) 15 - - 15 $ -- $ 1 5
Excess (Deficit) of Revenues
Over Expenditures/Encumbrances -- (2) 1 (1) 10 $ 11
Fund Balances - Beginning of Year -- 15 -- 15 139
Cancellation of Reserves/Designations -- -- -- -- (136)
Provisions for Reserves
and/or Designations -- (13) (1) (14) 136
Fund Balances - End of Year $ -- $ -- $ -- $ -- $ 149
Variance Variance
Encumbrances Mid-Year Final & Expenditures Positive
Open Actual Revenues
Open Encumbrances Unspent
July 1, 2008 Budget Adjustments Budget on Budgetary Basis (Negative) June 30, 2009 Appropriations
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
172
These funds are used to account for the financing of goods or services provided by one County department or
agency to other County departments or agencies, or to other governmental entities, on a cost-reimbursement basis.
Health and Other Self-Insured Employee Benefits
These funds are used to account for the County’s self-funded health insurance programs, group salary
continuance plan, and group dental insurance programs.
Health Maintenance Organization (HMO) Health Insurance
This fund is used to account for the managed system of medical care for the County employees and
retirees.
Life Insurance
This fund is used to account for the County’s life insurance and accidental death and dismemberment
insurance for employees.
Workers' Compensation
This fund is used to account for the County's self-funded workers' compensation insurance program.
Unemployment Insurance
This fund is used to account for the County's self-funded unemployment insurance program.
Property and Casualty Risk
This fund is used to account for the County's self-funded property and casualty risk insurance program.
Transportation
This fund is used to account for motor pool repair and maintenance, and for other transportation services
which are provided to departments and agencies on a cost-reimbursement basis.
Publishing Services
This fund is used to account for printing and graphic services which are provided to departments and
agencies on a cost-reimbursement basis.
Information and Technology
This fund is used to account for voice and data services to departments and agencies on a cost-reimbursement
basis.
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
173
Health and Other HMO
Self-Insured Health
Total Employee Benefits Insurance
Current Assets
Pooled Cash/Investments $ 224,344 $ 50,668 $ 3,761
Restricted Cash and Investments with Trustee 1,478 -- --
Imprest Cash Funds 133 125 --
Receivables
Accounts Receivable 301 -- 31
Interest/Dividends 563 138 --
Allowance for Uncollectible Receivables (178) -- --
Due from Other Funds 3,178 -- --
Due from Component Unit 1 -- --
Due from Other Governmental Agencies 609 250 12
Inventory of Materials and Supplies 245 -- --
Prepaid Costs 55 -- --
Total Current Assets 230,729 51,181 3,804
Noncurrent Assets
Capital Assets
Construction in Progress 2,768 -- --
Structures and Improvements 8,282 -- --
Accumulated Depreciation (4,174) -- --
Equipment 81,898 -- --
Accumulated Depreciation (64,168) -- --
Total Capital Assets 24,606 -- --
Total Assets 255,335 51,181 3,804
Current Liabilities
Accounts Payable 5,355 259 --
Retainage Payable 53 -- --
Salaries and Employee Benefits Payable 531 -- --
Due to Other Funds 1,429 4 --
Due to Other Governmental Agencies 8 -- --
Insurance Claims Payable 43,078 8,918 --
Compensated Employee Absences Payable 958 -- --
Total Current Liabilities 51,412 9,181 --
Noncurrent Liabilities
Insurance Claims Payable 115,089 -- --
Compensated Employee Absences Payable 791 -- --
Total Noncurrent Liabilities 115,880 -- --
Total Liabilities 167,292 9,181 --
Invested in Capital Assets, Net of Related Debt 24,607 -- --
Unrestricted 63,436 42,000 3,804
Total Net Assets $ 88,043 $ 42,000 $ 3,804
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
June 30, 2009
174
Life Workers' Unemployment
Insurance Compensation Insurance
Current Assets
$ 169 $ 94,545 $ 9,036 Pooled Cash/Investments
1,478 -- -- Restricted Cash and Investments with Trustee
-- -- -- Imprest Cash Funds
Receivables
-- -- -- Accounts Receivable
-- 252 26 Interest/Dividends
-- -- -- Allowance for Uncollectible Receivables
-- 100 -- Due from Other Funds
-- -- -- Due from Component Unit
-- -- -- Due from Other Governmental Agencies
-- -- -- Inventory of Materials and Supplies
-- -- -- Prepaid Costs
1,647 94,897 9,062 Total Current Assets
Noncurrent Assets
Capital Assets
-- -- -- Construction in Progress
-- -- -- Structures and Improvements
-- -- -- Accumulated Depreciation
-- -- -- Equipment
-- -- -- Accumulated Depreciation
-- -- -- Total Capital Assets
1,647 94,897 9,062 Total Assets
Current Liabilities
-- 747 -- Accounts Payable
-- -- -- Retainage Payable
-- 28 -- Salaries and Employee Benefits Payable
-- 25 1 Due to Other Funds
-- -- -- Due to Other Governmental Agencies
-- 23,422 2,049 Insurance Claims Payable
-- 56 -- Compensated Employee Absences Payable
-- 24,278 2,050 Total Current Liabilities
Noncurrent Liabilities
-- 95,852 -- Insurance Claims Payable
-- 27 -- Compensated Employee Absences Payable
-- 95,879 -- Total Noncurrent Liabilities
-- 120,157 2,050 Total Liabilities
-- -- -- Invested in Capital Assets, Net of Related Debt
1,647 (25,260) 7,012 Unrestricted
$ 1,647 $ (25,260) $ 7,012 Total Net Assets
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
175
Property &
Casualty Risk Transportation Services Technology
Current Assets
Pooled Cash/Investments $ 40,589 $ 12,941 $ 1,281 $ 11,354
Restricted Cash and Investments with Trustee -- -- -- --
Imprest Cash Funds 5 -- -- 3
Receivables
Accounts Receivable 4 266 -- --
Interest/Dividends 81 34 4 28
Allowance for Uncollectible Receivables -- (177) -- (1)
Due from Other Funds 475 1,882 1 720
Due from Component Unit -- -- -- 1
Due from Other Governmental Agencies -- 1 75 271
Inventory of Materials and Supplies -- 245 -- --
Prepaid Costs -- 55 -- --
Total Current Assets 41,154 15,247 1,361 12,376
Noncurrent Assets
Capital Assets
Construction in Progress -- 1,543 -- 1,225
Structures and Improvements -- 7,956 -- 326
Accumulated Depreciation -- (4,140) -- (34)
Equipment -- 31,776 1,518 48,604
Accumulated Depreciation -- (21,554) (743) (41,871)
Total Capital Assets -- 15,581 775 8,250
Total Assets 41,154 30,828 2,136 20,626
Current Liabilities
Accounts Payable 2,102 182 90 1,975
Retainage Payable -- -- -- 53
Salaries and Employee Benefits Payable 41 209 55 198
Due to Other Funds 21 1,212 63 103
Due to Other Governmental Agencies -- -- 8 --
Insurance Claims Payable 8,689 -- -- --
Compensated Employee Absences Payable 81 370 95 356
Total Current Liabilities 10,934 1,973 311 2,685
Noncurrent Liabilities
Insurance Claims Payable 19,237 -- -- --
Compensated Employee Absences Payable 111 310 76 267
Total Noncurrent Liabilities 19,348 310 76 267
Total Liabilities 30,282 2,283 387 2,952
Invested in Capital Assets, Net of Related Debt -- 15,582 775 8,250
Unrestricted 10,872 12,963 974 9,424
Total Net Assets $ 10,872 $ 28,545 $ 1,749 $ 17,674
Publishing Information &
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
June 30, 2009
176
Operating Revenues
Use of Money and Property $ 2,871 $ -- $ --
Charges for Services 71,350 -- --
Insurance Premiums 206,847 53,821 111,319
Total Operating Revenues 281,068 53,821 111,319
Operating Expenses
Salaries and Employee Benefits 17,828 -- --
Services and Supplies 28,614 2,249 --
Professional Services 38,700 2,972 5
Operating Leases 5,143 -- --
Insurance Claims and Premiums 207,272 52,364 111,638
Other Charges 745 558 --
Depreciation 5,974 -- --
Total Operating Expenses 304,276 58,143 111,643
Operating Income (Loss) (23,208) (4,322) (324)
Nonoperating Revenues (Expenses)
Intergovernmental Revenues 1,536 1,151 308
Interest Revenue 5,333 1,265 101
Interest Expense 788 -- --
Gain (Loss) on Disposition of Capital Assets 50 -- --
Other Revenue - Net 6,106 1,962 122
Total Nonoperating Revenues 13,813 4,378 531
Income (Loss) Before Contributions and Transfers (9,395) 56 207
Capital Contributions 3,097 -- --
Transfers In 2,034 1,345 5
Transfers Out (105) -- (101)
Increase (Decrease) in Net Assets (4,369) 1,401 111
Net Assets - Beginning of Year 92,412 40,599 3,693
Net Assets - End of Year $ 88,043 $ 42,000 $ 3,804
Health and Other
Self-Insured
HMO
Health
Total Employee Benefits Insurance
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
177
Operating Revenues
$ -- $ -- $ -- Use of Money and Property
-- -- -- Charges for Services
914 20,041 819 Insurance Premiums
914 20,041 819 Total Operating Revenues
Operating Expenses
-- 1,030 -- Salaries and Employee Benefits
-- 99 -- Services and Supplies
-- 3,887 92 Professional Services
-- 171 -- Operating Leases
1,424 28,570 3,187 Insurance Claims and Premiums
-- -- -- Other Charges
-- -- -- Depreciation
1,424 33,757 3,279 Total Operating Expenses
(510) (13,716) (2,460) Operating Income (Loss)
Nonoperating Revenues (Expenses)
-- -- -- Intergovernmental Revenues
47 2,323 247 Interest Revenue
-- -- -- Interest Expense
-- -- -- Gain (Loss) on Disposition of Capital Assets
-- 141 5 Other Revenue - Net
47 2,464 252 Total Nonoperating Revenues
(463) (11,252) (2,208) Income (Loss) Before Contributions and Transfers
-- -- -- Capital Contributions
-- 354 -- Transfers In
(4) -- -- Transfers Out
(467) (10,898) (2,208) Increase (Decrease) in Net Assets
2,114 (14,362) 9,220 Net Assets - Beginning of Year
$ 1,647 $ (25,260) $ 7,012 Net Assets - End of Year
Unemployment
Compensation Insurance
Life Workers'
Insurance
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
178
Operating Revenues
Use of Money and Property $ -- $ -- $ -- $ 2,871
Charges for Services -- 20,533 3,504 47,313
Insurance Premiums 19,933 -- -- --
Total Operating Revenues 19,933 20,533 3,504 50,184
Operating Expenses
Salaries and Employee Benefits 1,354 7,079 1,804 6,561
Services and Supplies 6,734 8,174 1,070 10,288
Professional Services 415 2,053 360 28,916
Operating Leases 112 117 614 4,129
Insurance Claims and Premiums 10,089 -- -- --
Other Charges -- 183 4 --
Depreciation -- 3,608 111 2,255
Total Operating Expenses 18,704 21,214 3,963 52,149
Operating Income (Loss) 1,229 (681) (459) (1,965)
Nonoperating Revenues (Expenses)
Intergovernmental Revenues -- -- -- 77
Interest Revenue 739 278 33 300
Interest Expense -- -- -- 788
Gain (Loss) on Disposition of Capital Assets -- 75 (25) --
Other Revenue - Net 2,455 339 477 605
Total Nonoperating Revenues 3,194 692 485 1,770
Income (Loss) Before Contributions and Transfers 4,423 11 26 (195)
Capital Contributions -- 3,097 -- --
Transfers In -- 330 -- --
Transfers Out -- -- -- --
Increase (Decrease) in Net Assets 4,423 3,438 26 (195)
Net Assets - Beginning of Year 6,449 25,107 1,723 17,869
Net Assets - End of Year $ 10,872 $ 28,545 $ 1,749 $ 17,674
Technology
Property &
Casualty Risk Services
Publishing Information &
Transportation
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
179
Total
Receipts from Customers $ 73,987 $ (251) $ 107 $ --
Cash Received for Premiums Within the County's Entity 206,847 53,821 111,319 914
Payments to Suppliers for Goods and Services (262,680) (57,854) (111,643) (1,424)
Payments to Employees for Services (17,388) - -- --
Payments for Interfund Services Provided (584) -- -- --
Cash Receipts for Interfund Services Provided 3,660 1,417 -- --
Other Receipts 3,915 1,406 122 --
Other Payments (3,695) - -- --
Net Cash Provided (Used) by Operating Activities 4,062 (1,461) (95) (510)
Transfers In 2,034 1,345 5 --
Transfers Out (105) -- (101) (4)
Intergovernmental Revenues 1,536 1,151 308 --
Net Cash Provided (Used) by Noncapital Financing Activities 3,465 2,496 212 (4)
Acquisition of Capital Assets (4,913) -- -- --
Interest Paid on Long-Term Debt 788 -- -- --
Principal Paid on Capital Lease Obligations (1,390) -- -- --
Proceeds from Sale of Capital Assets 160 -- -- --
Net Cash Used by Capital and Related Financing
Activities (5,355) -- -- --
Interest on Investments 5,495 1,306 102 47
Net Cash Provided by Investing Activities 5,495 1,306 102 47
Net Increase (Decrease) in Cash and Cash Equivalents 7,667 2,341 219 (467)
Cash and Cash Equivalents - Beginning of Year 218,288 48,452 3,542 2,114
Cash and Cash Equivalents - End of Year $ 225,955 $ 50,793 $ 3,761 $ 1,647
Operating Income (Loss) $ (23,208) $ (4,322) $ (324) $ (510)
Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:
Depreciation 5,974 -- -- --
Other Revenue - net 6,106 1,962 122 --
(Increases) Decreases In:
Accounts Receivable 279 (1) 119 --
Due from Other Funds 2,436 1,417 -- --
Due from Component Unit 1 -- -- --
Due from Other Governmental Agencies (515) (250) (12) --
Inventory of Materials and Supplies 6 -- -- --
Prepaid Costs (7) -- -- --
Increases (Decreases) In:
Accounts Payable 501 151 -- --
Retainage Payble 53 -- -- --
Salaries and Employee Benefits Payable 85 -- -- --
Due to Other Funds 640 -- -- --
Due to Other Governmental Agencies 5 -- -- --
Insurance Claims Payable 11,351 (418) -- --
Compensated Employee Absences Payable 355 -- -- --
Total Adjustments 27,270 2,861 229 --
Net Cash Provided (Used) by Operating Activities $ 4,062 $ ( 1,461) $ (95) $ (510)
Pooled Cash/Investments $ 224,344 $ 50,668 $ 3,761 $ 169
Imprest Cash Funds 133 125 -- --
Restricted Cash and Investments with Trustee 1,478 -- -- 1,478
Total Cash and Cash Equivalents $ 225,955 $ 50,793 $ 3,761 $ 1,647
HMO Health
Insurance
Life
Insurance
Health and Other
Self-Insured
Employee Benefits
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
180
$ -- $ -- $ 2 Receipts from Customers
20,041 819 19,933 Cash Received for Premiums Within the County's Entity
(24,493) (1,954) (13,697) Payments to Suppliers for Goods and Services
(1,029) -- (1,294) Payments to Employees for Services
-- (67) (465) Payments for Interfund Services Provided
17 -- 7 Cash Receipts for Interfund Services Provided
-- 5 2,343 Other Receipts
(30) -- -- OPEB Contributions to Retirement Medical Trust
(5,494) (1,197) 6,829 Net Cash Provided (Used) by Operating Activities
354 -- -- Transfers In
-- -- -- Transfers Out
-- -- -- Intergovernmental Revenues
354 -- -- Net Cash Provided (Used) by Noncapital Financing Activities
-- -- -- Acquisition of Capital Assets
-- -- -- Interest Paid on Long-Term Debt
-- -- -- Principal Paid on Capital Lease Obligations
-- -- -- Proceeds from Sale of Capital Assets
Net Cash Used by Capital and Related Financing
-- -- -- Activities
2,428 260 725 Interest on Investments
2,428 260 725 Net Cash Provided by Investing Activities
(2,712) (937) 7,554 Net Increase (Decrease) in Cash and Cash Equivalents
97,257 9,973 33,040 Cash and Cash Equivalents - Beginning of Year
$ 94,545 $ 9,036 $ 40,594 Cash and Cash Equivalents - End of Year
$ (13,716) $ (2,460) $ 1,229 Operating Income (Loss)
Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:
-- -- -- Depreciation
141 5 2,455 Other Revenue - net
(Increases) Decreases In:
-- -- 2 Accounts Receivable
15 -- (465) Due from Other Funds
-- -- -- Due from Component Unit
-- -- -- Due from Other Governmental Agencies
-- -- -- Inventory of Materials and Supplies
-- -- -- Prepaid Expenses
Increases (Decreases) In:
(353) (8) 1,521 Accounts Payable
-- -- -- Retainage Payble
11 -- 6 Salaries and Employee Benefits Payable
2 (67) 7 Due to Other Funds
-- -- -- Due to Other Governmental Agencies
8,416 1,333 2,020 Insurance Claims Payable
(10) -- 54 Compensated Employee Absences Payable
8,222 1,263 5,600 Total Adjustments
$ (5,494) $ (1,197) $ 6,829 Net Cash Provided (Used) by Operating Activities
$ 94,545 $ 9,036 $ 40,589 Pooled Cash/Investments
-- -- 5 Imprest Cash Funds
-- -- -- Restricted Cash and Investments with Trustee
$ 94,545 $ 9,036 $ 40,594 Total Cash and Cash Equivalents
Workers'
Compensation Casualty Risk
Property &
Insurance
Unemployment
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
181
Receipts from Customers $ 20,690 $ 3,460 $ 49,979
Cash Received for Premiums Within the County's Entity -- -- --
Payments to Suppliers for Goods and Services (10,738) (1,454) (39,423)
Payments to Employees for Services (6,885) (1,761) (6,419)
Payments for Interfund Services Provided -- (51) (1)
Cash Receipts for Interfund Services Provided 1,931 -- 288
Other Receipts 39 -- --
OPEB Contributions to Retirement Medical Trust -- (141) (3,524)
Net Cash Provided (Used) by Operating Activities 5,037 53 900
Transfers In 330 -- --
Transfers Out -- -- --
Intergovernmental Revenues -- -- 77
Net Cash Provided (Used) by Noncapital Financing Activities 330 -- 77
Acquisition of Capital Assets (3,435) -- (1,478)
Interest Paid on Long-Term Debt -- -- 788
Principal Paid on Capital Lease Obligations -- -- (1,390)
Proceeds from Sale of Capital Assets 160 -- --
Net Cash Used by Capital and Related Financing
Activities (3,275) -- (2,080)
Interest on Investments 281 34 312
Net Cash Provided by Investing Activities 281 34 312
Net Increase (Decrease) in Cash and Cash Equivalents 2,373 87 (791)
Cash and Cash Equivalents - Beginning of Year 10,568 1,194 12,148
Cash and Cash Equivalents - End of Year $ 12,941 $ 1,281 $ 11,357
Operating Income (Loss) $ (681) $ (459) $ (1,965)
Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:
Depreciation 3,608 111 2,255
Other Revenue - net 339 477 605
(Increases) Decreases In:
Accounts Receivable 157 2 --
Due from Other Funds 1,182 (1) 288
Due from Component Unit -- -- 1
Due from Other Governmental Agencies -- (47) (206)
Inventory of Materials and Supplies 6 -- --
Prepaid Expenses (7) -- --
Increases (Decreases) In:
Accounts Payable (510) (28) (272)
Retainage Payble -- -- 53
Salaries and Employee Benefits Payable 25 9 34
Due to Other Funds 749 (50) (1)
Due to Other Governmental Agencies -- 5 --
Insurance Claims Payable -- -- --
Compensated Employee Absences Payable 169 34 108
Total Adjustments 5,718 512 2,865
Net Cash Provided (Used) by Operating Activities $ 5,037 $ 53 $ 900
Pooled Cash/Investments $ 12,941 $ 1,281 $ 11,354
Imprest Cash Funds -- -- 3
Restricted Cash and Investments with Trustee -- -- --
Total Cash and Cash Equivalents $ 12,941 $ 1,281 $ 11,357
Transportation
Publishing
Services
Information &
Technology
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
182
Agency funds are generally used to account for assets that the County holds on behalf of others as their agent in a
purely custodial capacity.
Unapportioned Tax and Interest Funds
This group of funds is used to account for the collection of property taxes, and later distribution of such
taxes, as well as the interest earned on them. Included are taxes collected by the County for other
governmental units using the County treasury, as well as governmental units not using the County treasury,
such as cities.
Departmental Funds
This group of funds is used by certain County officers to hold various types of cash receipts and deposits in
a fiduciary capacity. Disbursements are made from these funds by checks issued by the County
Auditor-Controller upon requisition of the responsible officer.
___________________________________________________________________________________________
___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
June 30, 2009
183
Pooled Cash/Investments $ 391,908 $ 164,677 $ 227,231
Imprest Cash Funds 40 -- 40
Restricted Cash and Investments with Trustee 57,490 -- 57,490
Investments 9,945 -- 9,945
Deposits In-Lieu of Cash 12,690 -- 12,690
Receivables
Accounts 93 6 87
Taxes 367,571 367,571 --
Interest/Dividends 10,965 10,461 504
Allowance For Uncollectible Receivables (2) (2) --
Due from Other Governmental Agencies 2,700 606 2,094
Prepaid Costs 1,075 -- 1,075
Notes Receivable 15,341 -- 15,341
Total Assets $ 869,816 $ 543,319 $ 326,497
Interest Payable $ 8,846 $ 8,846 $ --
Deposits from Others 26,481 -- 26,481
Monies Held for Others 277,323 -- 277,323
Due to Other Governmental Agencies 24,329 1,636 22,693
Unapportioned Taxes 532,837 532,837 --
Total Liabilities $ 869,816 $ 543,319 $ 326,497
Funds
Departmental
Total Funds
Unapportioned
Tax and Interest
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
184
UNAPPORTIONED TAX AND
INTEREST FUNDS
ASSETS
Pooled Cash/Investments $ 132,936 $ 6,744,588 $ 6,712,847 $ 164,677
Receivables
Accounts 7,527 4 7,525 6
Taxes 361,560 15,358,061 15,352,050 367,571
Interest 11,652 148,010 149,201 10,461
Allowance for Uncollectible Receivables (2) -- -- (2)
Due from Other Funds -- 13,471 13,471 --
Due from Other Governmental Agencies 550 2,007 1,951 606
Total Assets $ 514,223 $ 22,266,141 $ 22,237,045 $ 543,319
LIABILITIES
Accounts Payable $ -- $ 1,803,871 $ 1,803,871 $ --
Interest Payable 10,913 81,629 83,696 8,846
Monies Held for Others -- 93,286 93,286 --
Due to Other Funds -- 18,885 18,885 --
Due to Other Governmental Agencies 3,764 248,678 250,806 1,636
Unapportioned Taxes 499,546 6,862,346 6,829,055 532,837
Total Liabilities $ 514,223 $ 9,108,695 $ 9,079,599 $ 543,319
DEPARTMENTAL FUNDS
ASSETS
Pooled Cash/Investments $ 243,881 $ 3,085,823 $ 3,102,473 $ 227,231
Imprest Cash Funds 147 109 216 40
Restricted Cash and Investments with Trustee 52,459 72,000 66,969 57,490
Investments 9,973 78 106 9,945
Deposits In-Lieu of Cash 14,290 2,524 4,124 12,690
Receivables
Accounts 7,012 130 7,055 87
Interest 1,186 3,583 4,265 504
Deposits 602 -- 602 --
Allowance for Uncollectible Receivables (2) 3 1 --
Due from Other Funds -- 692,422 692,422 --
Due from Other Governmental Agencies 19,509 8,763 26,178 2,094
Prepaid Costs 20,714 174,145 193,784 1,075
Notes Receivable 13,891 2,281 831 15,341
Total Assets $ 383,662 $ 4,041,861 $ 4,099,026 $ 326,497
LIABILITIES
Accounts Payable $ -- 624,111 624,111 $ --
Salaries and Employee Benefits Payable -- 154,736 154,736 --
Deposits From Others 27,896 46,893 48,308 26,481
Monies Held for Others 317,244 3,161,443 3,201,364 277,323
Due to Other Funds -- 132,983 132,983 --
Due to Other Governmental Agencies 38,522 716,023 731,852 22,693
Unapportioned Taxes -- 5,477 5,477 --
Deferred Revenue -- 207,262 207,262 --
Estimated Litigation Liability Claims -- 264 264 --
Total Liabilities $ 383,662 $ 5,049,192 $ 5,106,357 $ 326,497
Balance
Beginning
of Year Additions End of Year
Balance
Deductions
End of Year
Balance
Balance
Additions
Beginning
of Year Deductions
___________________________________________________________________________________________
___________________________________________________________________________________________
185
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
TOTAL - ALL AGENCY FUNDS
ASSETS
Pooled Cash/Investments $ 376,817 $ 9,830,411 $ 9,815,320 $ 391,908
Imprest Cash Funds 147 109 216 40
Restricted Cash and Investments with Trustee 52,459 72,000 66,969 57,490
Investments 9,973 78 106 9,945
Deposits In-Lieu of Cash 14,290 2,524 4,124 12,690
Receivables
Accounts 14,539 134 14,580 93
Taxes 361,560 15,358,061 15,352,050 367,571
Interest 12,838 151,593 153,466 10,965
Deposits 602 -- 602 --
Allowance for Uncollectible Receivables (4) 3 1 (2)
Due from Other Funds -- 705,893 705,893 --
Due from Other Governmental Agencies 20,059 10,770 28,129 2,700
Prepaid Costs 20,714 174,145 193,784 1,075
Notes Receivable 13,891 2,281 831 15,341
Total Assets $ 897,885 $ 26,308,002 $ 26,336,071 $ 869,816
LIABILITIES
Accounts Payable $ -- $ 2,427,982 $ 2,427,982 $ --
Interest Payable 10,913 81,629 83,696 8,846
Salaries and Employee Benefits Payable -- 154,736 154,736 --
Deposits from Others 27,896 46,893 48,308 26,481
Monies Held for Others 317,244 3,254,729 3,294,650 277,323
Due to Other Funds -- 151,868 151,868 --
Due to Other Governmental Agencies 42,286 964,701 982,658 24,329
Unapportioned Taxes 499,546 6,867,823 6,834,532 532,837
Deferred Revenue -- 207,262 207,262 --
Estimated Litigation Liability Claims -- 264 264 --
Total Liabilities $ 897,885 $ 14,157,887 $ 14,185,956 $ 869,816
Balance
of Year Additions
Beginning
Balance
Deductions End of Year
___________________________________________________________________________________________
___________________________________________________________________________________________
Supplemental Information
(Dollar Amounts in Thousands)
186
Required Supplemental Supplemental Information Statistical Section
Information
Monkey Flower—Laguna Coast Wilderness Park
Photo Courtesy of Andrew Castellano, Laguna Canyon Foundation
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___________________________________________________________________________________________
187
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___________________________________________________________________________________________
Statistical Section
(Dollar Amounts in Thousands)
188
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___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
189
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190
Statistical Section
(Dollar Amounts in Thousands)
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
191
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Statistical Section
(Dollar Amounts in Thousands)
192
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
193
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Statistical Section
(Dollar Amounts in Thousands)
194
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195
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
___________________________________________________________________________________________
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Statistical Section
(Dollar Amounts in Thousands)
196
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
197
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Statistical Section
(Dollar Amounts in Thousands)
198
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199
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
___________________________________________________________________________________________
___________________________________________________________________________________________
Statistical Section
(Dollar Amounts in Thousands)
200
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
201
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Statistical Section
(Dollar Amounts in Thousands)
202
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
203
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Statistical Section
(Dollar Amounts in Thousands)
204
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
205
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Statistical Section
(Dollar Amounts in Thousands)
206
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County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
207
___________________________________________________________________________________________
___________________________________________________________________________________________
Statistical Section
(Dollar Amounts in Thousands)
208
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___________________________________________________________________________________________
County of Orange
Comprehensive Annual Financial Report
For the Year Ended June 30, 2009
209
Auditor-Controller
County of Orange
12 Civic Center Plaza
Santa Ana, CA 92701
http://www.ac.ocgov.com