TABLE OF CONTENTS Page Board of Supervisors and County Officials... A-3 Organization Chart... A-5 Sacramento County Budget Compliance With Appropriation Limit... A-7 The County Budget (Requirements) Functions Descriptions... A-8 The County Budget (Requirements)... A-9 Summary Tables for Pie Charts... A-11 The County Budget (Financing) Functions Descriptions... A-12 The County Budget (Financing)... A-13 Summary of Fund Balances... A-15 Summary of Total Fiscal Year Budget Requirements... A-18 Relationship Between Funds-Budget Units-Departments... A-19 Description of County Funds... A-23 Description of Major County Revenue Sources and Trends... A-27 Sacramento County Financial, Economic & Demographic Overview... A-37 Budget Process and Timeline... A-62 Example of a Budget Message... A-66 A-1
BOARD OF SUPERVISORS AND COUNTY OFFICIALS A-3
ORGANIZATION CHART A-5
SACRAMENTO COUNTY BUDGET COMPLIANCE WITH APPROPRIATION LIMIT A-7
THE COUNTY BUDGET (REQUIREMENTS) FUNCTIONS DESCRIPTIONS A-8
THE COUNTY BUDGET (REQUIREMENTS) THE COUNTY BUDGET REQUIREMENTS (Pie Chart Amounts Expressed In Millions) 2005-06 BUDGET TOTAL... $2,404,849,841 2006-07 BUDGET TOTAL... $2,663,597,225 27.9% $671.5 2.0% $47.2 27.0% $718.0 2.1% $57.0 25.5% $612.4 25.4% $675.9 6.2% $150.2 5.7% $152.0 26.4% $635.1 4.0% $95.4 8.0% $193.0 25.9% $688.7 5.7% $152.6 8.2% $219.5 Health & Sanitation Library, Cultural & Recreational Public Assistance Roads Public Protection Debts, Reserves, Contingencies General Government A-9
SUMMARY TABLES FOR PIE CHARTS A-11
THE COUNTY BUDGET (FINANCING) FUNCTIONS DESCRIPTIONS A-12
THE COUNTY BUDGET (FINANCING) THE COUNTY BUDGET FINANCING (Pie Chart Amounts Expressed In Millions) 2005-06 BUDGET TOTAL... $2,404,849,841 42.5% $1,021.3 2006-07 BUDGET TOTAL... $2,663,597,225 39.3% $1,045.8 18.2% $438.8 17.8% $475.2 5.7% $137.4 9.4% $250.7 10.7% $258.2 8.2% $198.1 14.6% $351.0 10.4% $277.8 9.3% $247.3 13.8% $366.8 Aid From Other Agencies-Federal Aid From Other Agencies-State Year-End Balance, Reserve Release Other Taxes Property Taxes Other Revenues A-13
SUMMARY OF FUND BALANCES A-15
SUMMARY OF FUND BALANCES A-16
SUMMARY OF FUND BALANCES A-17
SUMMARY OF TOTAL FISCAL YEAR BUDGET REQUIREMENTS A-18
RELATIONSHIP BETWEEN FUNDS-BUDGET UNITS-DEPARTMENTS A-19
RELATIONSHIP BETWEEN FUNDS-BUDGET UNITS-DEPARTMENTS A-20
RELATIONSHIP BETWEEN FUNDS-BUDGET UNITS-DEPARTMENTS A-21
RELATIONSHIP BETWEEN FUNDS-BUDGET UNITS-DEPARTMENTS A-22
DESCRIPTION OF COUNTY FUNDS A-23
DESCRIPTION OF COUNTY FUNDS A-24
DESCRIPTION OF COUNTY FUNDS A-25
DESCRIPTION OF MAJOR COUNTY REVENUE SOURCES AND TRENDS Secured Property Tax Sales Tax 250.0 208.7 100.0 82.4 79.4 Millions 200.0 150.0 100.0 124.1 133.3 134.4 155.0 Millions 80.0 60.0 40.0 60.5 63.0 64.0 50.0 20.0 0.0 Actual 02/03 Actual 03/04 Actual 04/05 Fiscal Year Actual 05/06 Budget 06/07 0.0 Actual 02/03 Actual 03/04 Actual 04/05 Fiscal Year Actual 05/06 Budget 06/07 A-27
DESCRIPTION OF MAJOR COUNTY REVENUE SOURCES AND TRENDS Vehicle License Fees Utility Tax 100.0 80.0 86.3 68.3 20.0 15.0 16.1 14.8 13.9 14.8 14.0 Millions 60.0 40.0 26.9 Millions 10.0 20.0 0.1 0.0 5.0 0.0 Actual 02/03 Actual 03/04 Actual 04/05 Fiscal Year Actual 05/06 Budget 06/07 0.0 Actual 02/03 Actual 03/04 Actual 04/05 Fiscal Year Actual 05/06 Budget 06/07 A-29
DESCRIPTION OF MAJOR COUNTY REVENUE SOURCES AND TRENDS Net Interest Public Safety 14.0 12.0 11.7 120.0 100.0 82.8 92.3 100.3 106.8 109.0 10.0 8.1 80.0 Millions 8.0 6.0 4.0 2.0 4.0 0.8 5.6 Millions 60.0 40.0 20.0 0.0 Actual 02/03 Actual 03/04 Actual 04/05 Actual 05/06 Budget 06/07 0.0 Actual 02/03 Actual 03/04 Actual 04/05 Estimate 05/06 Budget 06/07 Fiscal Year Fiscal Year A-31
DESCRIPTION OF MAJOR COUNTY REVENUE SOURCES AND TRENDS Realignment Property Tax In-Lieu of Vehicle License Fee Millions 250.0 200.0 150.0 100.0 154.3 168.3 187.6 196.4 203.4 Millions 160.0 140.0 120.0 100.0 80.0 60.0 90.7 120.7 129.9 50.0 40.0 0.0 Actual 02/03 Actual 03/04 Actual 04/05 Fiscal Year Estimate 05/06 Budget 06/07 20.0 0.0 Actual 02/03 Actual 03/04 Actual 04/05 Fiscal Year Actual 05/06 Budget 06/07 A-33
DESCRIPTION OF MAJOR COUNTY REVENUE SOURCES AND TRENDS In Lieu Local Sales and Use Tax 25.0 20.0 18.6 16.4 16.7 Millions 15.0 10.0 5.0 0.0 Actual 02/03 Actual 03/04 Actual 04/05 Actual 05/06 Budget 06/07 Fiscal Year A-35
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-37
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-38
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-39
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-40
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-41
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-42
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-43
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-44
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-45
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-46
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-47
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-48
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-49
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-50
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-51
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-52
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-53
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-54
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-55
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-56
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-57
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-58
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-59
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-60
SACRAMENTO COUNTY FINANCIAL, ECONOMIC & DEMOGRAPHIC OVERVIEW A-61
BUDGET PROCESS AND TIMELINE A-62
BUDGET PROCESS AND TIMELINE A-63
BUDGET PROCESS AND TIMELINE A-64
BUDGET PROCESS AND TIMELINE A-65
EXAMPLE OF A BUDGET MESSAGE A-66
EXAMPLE OF A BUDGET MESSAGE A-67