SPECIAL DISTRICTS FINANCIAL TRANSACTIONS REPORT COVER PAGE
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1 Cover Page - LGRS Online Page 1 of 1 SPECIAL DISTRICTS FINANCIAL TRANSACTIONS REPORT COVER PAGE Reporting Year: 2017 ID Number: Certification: I hereby certify that, to the best of my knowledge and belief, the report forms fairly reflect the financial transactions of the special district in accordance with the requirements as prescribed by the California State Controller. Special District Fiscal Officer Signature Title Name (Please Print) Date Per Government Code section 53891(a), this report is due within seven months after the close of the fiscal year. The report shall contain underlying data from audited financial statements prepared in accordance with generally accepted accounting principles, if this data is available. Please complete, sign, and mail this cover page to either address below: Mailing Address: Express Mailing Address: State Controller's Office State Controller's Office Local Government Programs and Services Division Local Government Programs and Services Division Local Government Reporting Section Local Government Reporting Section P.O. Box C Street, Suite 700 Sacramento, CA Sacramento, CA The Financial Transactions Report was successfully submitted to the State Controller's Office on 12:20:16 PM
2 General Information 2017 Santa Cruz Port District - LGRS Online Page 1 of 1 Special Districts Financial Transactions Report General Information Fiscal Year: 2017 Current Year Prior Year District Mailing Address Street th Avenue Has Address Changed? Street 2 City Santa Cruz State CA Zip hmaclaurie@santacruzharbor.org Members of the Governing Body First Name M. I. Last Name Title Member 1 Dennis Smith Chairman Member 2 Stephen Reed Commissioner Member 3 Reed Geisreiter Commissioner Member 4 Toby Goddard Commissioner Member 5 Darren Gertler Commissioner Member Other Officials First Name M. I. Last Name Title Member 1 Marian Olin Port Director Officials Report Prepared By First Name Wendy M. I. Last Name Cumming Telephone (831) hmaclaurie@santacruzharbor.org Independent Auditor Firm Name Hutchinson & Bloodgood First Name Karen M. I. Last Name Semingson Telephone (831) State of California - State Controller's Office Privacy Policy Accessibility
3 Harbor and Port Enterprise Fund 2017 Santa Cruz Port District - LGRS Online Page 1 of 3 Special Districts Financial Transactions Report Harbor and Port Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position Fiscal Year: 2017 Current Year Prior Year Operating Revenues Marine Sales and Services R01. Dockage R02. Wharfage R03. Storage, Demurrage and Space Rental 286,394 R04. Loading and Unloading R05. Service Charges Bulk Loader R06. Service Charges Cargo R07. Stevedoring R08. Other Marine Sales and Services 261,154 Harbor Sales and Services R09. Slip Rentals 4,274,126 R10. Launching Charges 75,648 R11. Fuel Sales 359,258 R12. Rents and Concessions 1,694,869 R13. Other Harbor Sales and Services 1,427,121 R14. Other Operating Revenues 157,937 R15. Total Operating Revenues $8,536,507 Operating Expenses R16. Operation and Security 2,263,409 R17. Maintenance 2,555,999 R18. Personnel Services 743,300 R19. Contractual Services 154,368 R20. Materials and Supplies 67,823 R21. General and Administrative Expenses 712,104 R22. Depreciation and Amortization Expenses 1,781,839 R23. Other Operating Expenses R24. Total Operating Expenses $8,278,842 R25. Operating Income (Loss) $257,665 Nonoperating Revenues R26. Investment Earnings 46,245 Taxes and Assessments SD27. Current Secured and Unsecured (1%) SD28. Voter-Approved Taxes SD29. Pass-through Property Taxes (ABX1 26) SD30. Property Assessments
4 Harbor and Port Enterprise Fund 2017 Santa Cruz Port District - LGRS Online Page 2 of 3 SD31. Special Assessments SD32. Special Taxes SD33. Prior-Year Taxes and Assessments SD34. Penalties and Cost of Delinquent Taxes and Assessments Intergovernmental Federal R35. Aid for Construction R36. Other Intergovernmental Federal 400,000 Intergovernmental State R37. Aid for Construction SD38. SD39. Homeowners Property Tax Relief Timber Yield R40. In-Lieu Taxes R41. Other Intergovernmental State 20,916 R42. Intergovernmental County 43,236 R43. Intergovernmental Other R44. Gain on Disposal of Capital Assets R45. Other Nonoperating Revenues R46. Total Nonoperating Revenues $510,397 Nonoperating Expenses R47. Interest Expense 476,817 R48. Loss on Disposal of Capital Assets 103,622 R49. Other Nonoperating Expenses 17,088 R50. Total Nonoperating Expenses $597,527 R51. Income (Loss) Before Capital Contributions and Transfers $170,535 Capital Contributions (Current Fiscal Year) R52. Federal R53. State R54. County R55. Other Government R56. Other Capital Contributions R57. Total Current Fiscal Year Capital Contributions $0 R58. Transfers In R59. Transfers Out R60. Change in Net Position $170,535 R61. Net Position (Deficit), Beginning of Fiscal Year 26,883,297 R62. Adjustment R63. Reason for Adjustment R64. Net Position (Deficit), End of Fiscal Year $27,053,832 Net Position (Deficit) R65. Net Investment in Capital Assets 21,952,729 R66. Restricted 725,685
5 Harbor and Port Enterprise Fund 2017 Santa Cruz Port District - LGRS Online Page 3 of 3 R67. Unrestricted 4,375,418 R68. Total Net Position (Deficit) $27,053, State of California - State Controller's Office Privacy Policy Accessibility
6 Other Long-Term Debt 2017 Santa Cruz Port District - LGRS Online Page 1 of 1 Special Districts Financial Transactions Report Other Long-Term Debt Loans, Notes, and Other Go to Report: Detail Summary of Other Long-Term Debt Fiscal Year: 2017 Current Year Prior Year R01. Purpose of Debt (1 of 1) (Record Completed) Capital and refinance R02. Nature of Revenue Pledged accounts receivable R03. Debt Type Loans R04. Fund Type Enterprise SD05. Activity Harbor and Port Enterprise R06. Year of Issue 2014 R07. Beginning Maturity Year 2014 R08. Ending Maturity Year 2029 R09. Principal Authorized 16,803,406 R10. Principal Issued to Date 16,803,406 R11. Principal Unspent R12. Principal Outstanding, Beginning of Fiscal Year 14,852,887 R13. Adjustment to Principal in Current Fiscal Year R14. Reason for Adjustment to Principal in Current Fiscal Year R15. Principal Issued in Current Fiscal Year R16. Principal Paid in Current Fiscal Year 964,349 R17. Principal Defeased in Current Fiscal Year R18. Principal Outstanding, End of Fiscal Year $13,888,538 R19. Principal Outstanding, Current Portion 997,456 R20. Principal Outstanding, Noncurrent Portion $12,891,082 R21. Interest Paid in Current Fiscal Year 476,817 R22. Principal Delinquent, End of Fiscal Year R23. Interest Delinquent, End of Fiscal Year SD24. Principal Due but Not Presented (Time Warrants Only) SD25. Interest Due but Not Presented (Time Warrants Only) 2016 State of California - State Controller's Office Privacy Policy Accessibility
7 Debt Service Reconciliation 2017 Santa Cruz Port District - LGRS Online Page 1 of 1 Special Districts Financial Transactions Report Debt Service Reconciliation Report Fiscal Year: 2017 Current Year Prior Year Debt Payments from Debt Forms R01. Long-Term Debt Governmental Funds Internal Service Fund Enterprise Funds R02. Other Long-Term Debt 476,817 R03. Construction Financing R04. Lease Obligations R05. Total Debt Payments from Debt Forms $0 $0 $476,817 R06. Debt Service 476,817 R07. Difference $0 $0 $0 R08. Reason for Difference 2016 State of California - State Controller's Office Privacy Policy Accessibility
8 Proprietary Funds 2017 Santa Cruz Port District - LGRS Online Page 1 of 3 Special Districts Financial Transactions Report Statement of Net Position Proprietary Funds Fiscal Year: 2017 Current Year Prior Year Assets Current Assets Cash and Investments Enterprise Internal Service R01. Unrestricted 7,952,713 R02. Restricted R03. Accounts Receivable (net) 148,668 R04. Taxes Receivable R05. Interest Receivable (net) R06. Due from Other Funds R07. Due from Other Governments 39,776 R08. Inventories 4,597 R09. Prepaid Items R10. Other Current Assets 1 R11. Other Current Assets 2 R12. Total Current Assets $8,145,754 $0 Noncurrent Assets R13. Cash and Investments, Restricted 725,685 R14. Investments R15. Loans, Notes, and Contracts Receivable Capital Assets R16. Land 1,349,360 R17. Buildings and Improvements 50,899,324 R18. Equipment 10,977,716 R19. Intangible Assets Amortizable R20. Construction in Progress 484,401 R21. Intangible Assets Nonamortizable R22. Other Capital Assets 140,960 R23. Less: Accumulated Depreciation/Amortization -27,203,247 R24. Other Noncurrent Assets 1 R25. Other Noncurrent Assets 2 R26. Total Noncurrent Assets $37,374,199 $0 R27. Total Assets $45,519,953 $0
9 Proprietary Funds 2017 Santa Cruz Port District - LGRS Online Page 2 of 3 Deferred Outflows of Resources R28. Related to Pensions 1,129,715 R28.5. Related to OPEB R29. Other Deferred Outflows of Resources R30. Total Deferred Outflows of Resources $1,129,715 $0 R31. Total Assets and Deferred Outflows of Resources $46,649,668 $0 Liabilities Current Liabilities R32. Accounts Payable 186,999 R33. Contracts and Retainage Payable R34. Interest Payable 99,012 R35. Due to Other Funds R36. Due to Other Governments R37. Deposits and Advances 414,913 R38. Accrued Compensated Absences 310,493 R39. Long-Term Debt, Due Within One Year 997,456 0 R40. Other Long-Term Liabilities, Due Within One Year 66,544 R41. Other Current Liabilities 1 154,165 R42. Other Current Liabilities 2 R43. Total Current Liabilities $2,229,582 $0 Noncurrent Liabilities R44. Deposits and Advances, Net of Current Portion R45. Compensated Absences, Net of Current Portion R46. General Obligation Bonds R47. Revenue Bonds R48. Certificates of Participation R49. Other Bonds R50. Loans (Other Long-Term Debt) 12,891,082 R51. Notes (Other Long-Term Debt) R52. Other (Other Long-Term Debt) R53. Construction Financing Federal R54. Construction Financing State R55. Lease Principal R56. Net Pension Liability 3,509,957 R57. Net OPEB Obligation R58. Other Noncurrent Liabilities 1 648,804 R59. Other Noncurrent Liabilities 2 91,899 R60. Total Noncurrent Liabilities $17,141,742 $0 R61. Total Liabilities $19,371,324 $0 Deferred Inflows of Resources R62. Related to Pensions 224,512 R62.5. Related to OPEB R63. Other Deferred Inflows of Resources
10 Proprietary Funds 2017 Santa Cruz Port District - LGRS Online Page 3 of 3 R64. Total Deferred Inflows of Resources $224,512 $0 R65. Total Liabilities and Deferred Inflows of Resources $19,595,836 $0 R66. Total Net Position (Deficit) $27,053,832 $0 Net Position (Deficit) R67. Net Investment in Capital Assets 21,952,729 R68. Restricted 725,685 R69. Unrestricted 4,375,418 R70. Total Net Position (Deficit) $27,053,832 $0 R71. Total Liabilities, Deferred Inflows of Resources, and Net Position (Deficit) $46,649,668 $ State of California - State Controller's Office Privacy Policy Accessibility
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