Santa Cruz County Budget

Why this unofficial page?

The 2008-2009 budget for Santa Cruz County is presented here, but nearly all the data are presented as PDF files containing images of scanned documents. On some computers (e.g., mine), browsing among PDF files is much less convenient than browsing among normal web pages, so I composed this page to make it easier to browse.

More importantly, I think one should be able to download these data and study them with spreadsheets or database systems or any such tool, but the County has made such study much more difficult by presenting the data as images rather than as text. I hope eventually to convert these files from images to text.

A request

I would be grateful for assistance in converting these files into text.

General information

The 2007-2008 Santa Cruz County Grand Jury assembled a list of "special districts", available here.

A puzzle

There is a pie chart on Page vii entitled Distribution of $344 Million Local Property Tax Dollar. The majority of the pie is a slice labelled "Schools", accounting for 56% of the $344 M, which would be $192 M. I cannot find any trace of this $192 M in the rest of the budget document; the closest I come is a $5 M line labelled "Education" on summary Page viii.

The $344 M figure for property taxes seems plausible, since the total assessed valuation, adjusted, is given as $30 B on Page 37, and $344 M is close to 1% (the Proposition 13 property-tax rate) of $30B.

As I understand it, the reason for this discrepancy is this: Property-tax revenues cannot be tracked through this budget. Property taxes are collected by the County Tax Collector, but only a small fraction (13%, I'm told) gets passed on the the County, while the rest goes to Sacramento. Sacramento might then spend $192 M on public schools in Santa Cruz County, but you can't tell by studying this budget.

I would suggest that if this is the case, the pie chart on Page vii is not relevant to this budget document: it does not summarize numbers appearing in this budget, and it cannot be verified with data from this document. A more appropriate and realistic pie chart would have a very large slice labelled "Transferred to State".

The Budget

Budget Introduction
  Pie charts and graphs                                                             Page i
  Tabular summary                                                                   Page iv
  Compared to prior years                                                           Page vi
  More charts                                                                       Page vii
  Sources of money                                                                  Page viii
  Uses of money                                                                     Page x
  Organizational Units                                                              Page xii

County Fund Summaries

Schedules 1 through 4

    Schedule 1 - Summary of County Budget                                                   1
    Schedule 2 - Analysis of Fund Balance Unreserved/Undesignated                           2
    Schedule 3 - Detail of Provisions for Reserves/Designations                             3
    Schedule 4 - Summary of Estimated Additional Financing Sources                          4

Schedule 5

    Schedule 5 - Analysis of Financing Sources by Source by Fund                            6
                 [This appears to be where one sees that 
                 $259,003 from parking-meter fines went to "custodial funds",
                 $37,401 from drug-forfeiture proceeds went to "sheriff-coroner",
                 $12,680,952 from federal AFDC went to Human Services,
                 $12,955,215 from outpatient clinic fees (EPIC) went to Health Services.]

		 Now available as a Google Docs spreadsheet.

Schedules 6 and 7

    Schedule 6 - Analysis of Current Property Taxes and Assessed Valuation                 36
    Schedule 7 - Summary of County Financing Requirements by Function & Fund               38

Schedule 8A

    Schedule 8A - Schedule of Specific Financing Uses by Function and Activity             40

Schedule 8

    Schedule 8 - Schedule of County Financing Requirements                                 45

Schedule 9

County Budget Detail Schedule 9 - Financing Uses Detail
County Departmental

    Agricultural Commission & Wts & Measures - Department  3
      Agricultural Commissioner                                                            47
      Weights and Measures                                                                 49
      Staffing for Mosquito Abatement                                                      51
    Agricultural Extension -                           Department  6                       53
    Assessor -                                         Department  9                       54
    Auditor-Controller -                               Department 12                       56
    Board of Supervisors -                             Department 15                       58
    County Admin've Office - Clerk of the Board -      Department 18                       59
    County Clerk/Elections 21                                                              61
    County Recorder -                                  Department 23                       63
    County Counsel -                                   Department 24                       65
    Child Support Services -                           Department 25                       67
    District Attorney/Public Administration -          Department 27                       69
    Office of Emergency Services -                     Department 30
      Office of Emergency Services                                                         72
      Communications                                                                       74
      County Fire Service                                                                  75
    General Services -                                 Department 33
      General Services                                                                     78
      Facilities Management                                                                80
      Purchasing                                                                           83
      Central Stores                                                                       85



                                                                  Organizational
                                                                    Reference    Page
     Grand Jury -                                     Department 35  35/00/00              87
     Health Services Agency -                         Department 36  36/00/00              88
     Human Services Department -                      Department 39
             Homeless                                                39/10/20              95
             Workforce                                               39/10/60              96
             Social Services                                         39/20/10              97
             Categorical Aids                                        39/20/20             100
             General Assistance                                      39/20/30             101
             Family Assistance                                       39/20/40             102
             Veterans' Service                                       39/30/00             103
             Community Programs                                      39/50/00             104
                                                                   
     Technical Radio Services                         Department 43  43/00/00             106
     County Contributions to Courts -                 Department 45  45/00/00             108
     Parks, Open Spaces and Cultural Services -       Department 49  49/00/00             110
     Personnel -                                      Department 51
             Personnel                                               51/00/00             113
             Risk Management - Liability                             51/50/20             115
     Planning -                                       Department 54  54/00/00             116
     Probation -                                      Department 57
             Juvenile Hall                                           57/20/00             119
             Probation                                               57/40/00             121
             State Correctional Schools                              57/60/00             124
             Care of Court Wards                                     57/70/00             125
                                                                     59/00/00             126
     Public Defender -                                Department 59
     Public Works -                                   Department 60
             Public Works Real Estate              Fund 10-900       60/20/00             127
             Public Works Roads Surveyor           Fund 10-901       60/20/00             128
             Public Works Live Oak Parking         Fund 10-902       60/20/00             129
             Public Works Construction Insp        Fund 10-903       60/20/00             130
             Publics Works Engineering             Fund 10-904       60/50/00             131
             Public Works Transportation           Fund 21-220       60/20/00             132
             Public Works Road Fund                Fund 25           60/20/00             133
     Sheriff-Coroner -                               Department 66
             Sheriff-Coroner                                         66/10/00             135
             Sheriff-Coroner Burial of Indigents                     66/10/50             139
             Detention                                               66/20/00             140
             Court Security                                          66/40/00             143
     Treasurer-Tax Collector -                       Department 73   73/00/00             144

CUSTODIAL FUNDS -                                    DEPARTMENT 13
     Auditor-Controller Oversite
             Finance                                                13/12/20              147
             Debt Service -- Certificates of Participation          13/12/15              150
     Debt Service - TRAN                                            13/12/17              151
     Debt Service - CHFFA                                           13/12/35              152
     Reserves -- Contingencies                                      13/13/25              153
     County Administrative Officer Oversite
             Health and Safety, Air Pollution                     13/18/10                154
             Public Protection, Animal Safety                     13/18/20                155
             Public Protection, Assn of Monterey Bay Area Govn    13/18/30                156
             Public Protection, Local Agency Formation Commission 13/18/45                157
             Education, Library                                   13/18/55                158
     Parks, Open Spaces and Cultural Services Oversite
             Off-Highway                                          13/49/25                160
             Art in Public Places                                 13/49/35                161
             Cultural Services                                    13/49/45                162
     Planning Oversite
             Fish and Game                                        13/54/20                163
             Housing                                              13/54/30                164
             Housing Administrative                               13/61/01                165

PLANT INCLUDING PARK DEDICATION -                   DEPARTMENT 19
                                                                           Fund/Subfund
                                                                  19/00/00     10/110     167
     Plant Acquisition General Fund-                Department 19
     Accumulated Capital Outlay Fund                              19/00/00     10/500     168
     La Selva I-01                                                19/00/00     21/120     169
     Aptos I-02                                                   19/00/00     21/125     170
                                                                  19/00/00     21/130     171
     Live Oak I-03
     Pajaro I-04                                                  19/00/00     21/135     172
     San Andreas II-05                                            19/00/00     21/140     173
     Carbonera II-06                                              19/00/00     21/145     174
                                                                  19/00/00     21/150     175
     Soquel II-07
     San Lorenzo II-08                                            19/00/00     21/155     176
     Aptos Hills III-09                                           19/00/00     21/160     177
     Skyline III-10                                               19/00/00     21/165     178
     Summit III-11                                                19/00/00     21/170     179
     Eureka III-12                                                19/00/00     21/175     180
     North Coast III-13                                           19/00/00     21/180     181
     Bonny Doon III-14                                            19/00/00     21/185     182
     Salsipuedes III-15                                           19/00/00     21/190     183
     Alba Rec                                                     19/00/00     21/195     184
     Boulder Creek Rec                                            19/00/00     21/200     185
     La Selva Rec                                                 19/00/00     21/205     186
                                                                  19/00/00     21/210     187
     Opal Rec
     CERTS Reserve                                                19/00/00     21/215     188
     Fund Interest                                                19/00/00     21/216     189
     State Park Bonds                                             19/00/00     21/310     190

(Schedule 9 detour)


CAPITAL PROJECTS
     FUND 40-100
            Budget Summary                                                                191
            Revenue Sources by Project                                                    192
            Rebudgeted Estimated Revenue Detail                                           193
            Expenditure Requirements by Project                                           194
     MEASURE E FUND 40-400
            Expenditure Requirements by Project                                           195

SUMMARY OF ALLOWED POSITIONS
     Summary of Allowed Positions                                                         197
     Allowed, Recommended & Approved Positions                                            198
                                                                                          222
     Salary Ranges

INTERNAL SERVICE FUNDS
     CORRELATION OF SCHEDULE 10 TO SCHEDULE 9 BUDGETS                                     233

(Schedule 9 resumed)

     INTERNAL SERVICE FUNDS - SCHEDULE 9
     General Services Fleet Operations -            Department 33 33/35/00                235
     Information Services Administration-           Department 42 42/10/00                237
                                                                  42/20/00                239
     Information Services Telephone -               Department 42
     Information Services Duplication -             Department 42 42/30/00                241
     Information Services Technical Support -       Department 42 42/40/00                243
     Personnel Employee Relations Benefits -        Department 51 51/10/10                245
                                                                  51/50/10                246
     Personnel Risk Management and Self Insurance - Department 51
     Personnel Liability and Property Insurance -   Department 51 51/50/20                248
     Personnel Workers Comp Self Insurance -        Department 51 51/50/30                249
     Personnel State Unemployment Insurance -       Department 51 51/50/40                250
                                                                  51/50/50                251
     Personnel Employee Benefits-Staffing -         Department 51
     Public Works Administration -                  Department 60 60/00/00                253
     INTERNAL SERVICE FUNDS - SCHEDULE 10

Schedule 10

     General Services Fleet Operations Service Center                                     255
     Information Services                                                                 257
     Information Services Central Duplicating                                             259
     Personnel Dental Health Insurance                                                    260
     Personnel Risk Management and Self Insurance                                         261
     Personnel Liability and Property Insurance                                           262
     Personnel Workers Comp Self Insurance                                                263
     Personnel State Unemployment Insurance                                               264
                                                                                          265
     Personnel Employee Benefits-Staffing
     Public Works                                                                         266

Schedules 13, 14, 15

SPECIAL DISTRICT FUND SUMMARY SCHEDULES
     Schedule 13 - Summary of Special District Budgets                                    267
     Schedule 14 - Analysis of Fund Balance Unreserved/Undesignated                       272
     Schedule 15 - Detail of Provisions for Reserves/Designations                         277

Schedule 16

SPECIAL DISTRICT BUDGETS
SPECIAL DISTRICT BUDGETS - SCHEDULE 16 - PUBLIC PROTECTION
     CSA #48 - County Fire Protection                                304400               283
                                                                     136601               284
     Extended Police Protection CSA#38
     CSA #4 - Pajaro Dunes                                           304300               285
     Pajaro St Drain Maint Dist                                      622245               287
     SC Flood Control & Water Conservation Zone 4 (EH)               135461               289
     SC Flood Control & Water Conservation Zone 5                    622350               291
                                                                     135462               292
     SC Flood Control & Water Conservation
     SC Flood Control & Water Conservation Zone 8                    622360               294
     SC Flood Control & Water Conservation Zone 5 Exp. Constr.       622365               295
     SC Flood Control & Water Conservation Zone 6                    622375               296
                                                                     622380               297
     SC Flood Control & Water Conservation Zone 7
     SC Flood Control & Water Conservation Zone 7A                   622385               298

SPECIAL DISTRICT BUDGETS - SCHEDULE 16 - HEALTH AND SANITATION
                                                                     650120               299
     Ben Lomond Closure
     Boulder Creek CSA 7                                             625105               300
     Buena Vista Closure                                             650121               301
     County Disposal Sites CSA 9C Capital Improvements               625110               302
                                                                     625125               304
     Davenport Sanitation
     Davenport Davis-Grunsky Loan                                    136416               306
     Freedom Co Sanitation Expansion Construction                    625140               307
     Freedom Co Sanitation                                           625130               308
                                                                     625141               309
     Graham Hill                    CSA 57
     Mosquito Abatement             CSA #53                          130320               310
     Mosquito Abatement             CSA #53 -- North                 130321               311
     Pasatiempo/Rolling Woods Sewer District                         136076               312
     Place De Mer                   CSA #2                           625143               313
     Rolling Woods                  CSA 10                           625170               314
     Sand Dollar                    CSA 5                            625200               315
     SC Septage                     CSA 12 General                   136607               316
     SC Septage                     CSA 12 Capital Improvements      133609               317
     SC Septage                     CSA 12 Zone A                    133608               318
     Summit West                    CSA 54                           625226               319
     Trestle Beach                  CSA 20                           625230               320

SPECIAL DISTRICT BUDGETS - SCHEDULE 16 -- RECREATION
     CSA # 11-Parks and Recreation                                   134910               321

SPECIAL DISTRICT BUDGETS - SCHEDULE 16 -- ROADS
     Aptos Seascape                CSA 3                             622100               323
     Braemoor                      CSA 47                            622105               324
     Co Hwy Safety                 Serv Area 9                       622115               325
                                                                     622120               326
     Co Hwy Safety                 Serv Area 9 Zone A
     Co Hwy Safety                 Serv Area 9 Zone B                622125               327
     Co Road Maintenance           CSA 9D Zone 1                     622130               328
     Co Road Maintenance           CSA 9D Zone 2                     622135               329
     Co Road Maintenance           CSA 9D Zone 3                     622140               330
                                                                     622145               331
     Country Estates               CSA 35
     Empire Acres                  CSA 17                            622150               332
     Bonita Encino                 CSA 43                            622160               333
     Forest Glen                   CSA 36                            622165               334
                                                                     622166               335
     Felton Grove                  CSA 56
     Glenwood Acres                CSA #30                           622170               336
     Hidden Valley                 CSA 26                            622180               337
     Hopkins Gulch                 CSA 51                            622185               338
                                                                     622190               339
     Huckleberry Woods Rd Maint    CSA 15
     Hutchinson Rd                 CSA 13                            622195               340
     Oakflat Road                  CSA 13A                           622200               341
     Kelly Hill                    CSA 22                            622210               342
                                                                     622215               343
     Larsen Rd                     CSA #34
     Loma Prieta                   CSA 41                            622220               344
     Lomond Terrace                CSA #28                           622225               345
     McGaffigan Mill Road          CSA 59                            622231               346
                                                                     622240               347
     Old Ranch Rd                  CSA 23
     Pinecrest                     CSA 46                            622265               348
     Pineridge                     CSA #24                           622275               349
     Ralston Way                   CSA 40                            622285               350
     Redwood Dr                    CSA #33                           622300               351
     Reed Street                   CSA 39                            622305               352
     Roberts Rd                    CSA 37                            622310               353
     Ridge Drive                   CSA # 58                          622312               354
     Riverdale Park Road           CSA 55                            622317               355
     Robak Dr                      CSA 16                            622320               356
     Streetscape -                 CSA #9E                           136105               357
     Sunlit Ln                     CSA 42                            622400               358
                                                                     622405               359
     Sunbeam Woods                 CSA 44
     Vineyard                      CSA #50                           622410               360
     View Circle                   CSA #32                           622420               361
     Viewpoint Rd                  CSA #25                           622425               362

     Upper Pleasant Valley 52                                        622435               363
     Westdale Dr                   CSA 21                            622440               364
     Whitehouse                    CSA #18                           622445               365

SPECIAL DISTRICT BUDGETS - SCHEDULE 16 - REDEVELOPMENT AGENCY
     LO/SOQ RDA Tax Increment-Cap Proj                               136110               367
     LO/SOQ RDA Tax Increment-LMIH                                   136120               368
                                                                     610115               369
     RDA Administration - Property Management
     RDA Admin - LO/SOQ RDA-Capital Project                          610110               370
     Administration-LMIH                                             610120               373
     RDA Capital Projects Fund                                       611100               374
     RDA Capital Projects Schedule                                                        375
                                                                     612200               376
     RDA Low & Mod Income Housing
     Soquel Village Business Improvement                             136195               377
     Soquel Village Parking Improvement                              136196               378

Appendices

APPENDIX
     Final Budget Actions for 2008-2009 Fiscal Year                                       379
     Exhibit A - Resolution Adopting Final Budget                                         381
     Exhibit B - Funds Requiring Budgetary Changes in Appropriations                      383
                  Due to Available Financing
     Exhibit C -- Resolution Establishing Fiscal Year 2008-2009 Appropriation Limit       384
               -- Atttachment A-- Calculation of Appropriations Subject to                386
                  Limitation 2008-09
               -- Atttachment B -- Board of Supervisors Governed Districts Appropriation  387
                  Limitations
     Exhibit D -- Resolution Accepting Unanticipated Revenue                              388
                -- Ratification of 07/08 Yearend AUD60 Resolution Accepting               390
                  Unanticipated Revenue
               -- Ratification of 07/08 Yearend AUD74 Budget Transfers                    391
     2007-2008 Encumbrance Balances Rebudgeted for 2008-2009                              393
     2008-2009 Tax Rates                                                                  398
     Resolution Fixing 2008-2009 Tax Rates                                                399
     Exhibit A -- 2008-2009 Secured Tax Rates                                             400
     Board Governed Districts Annual Charges                                              402-407

2009-07-05

My email address: