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Engineer
Located in the State of California

COMPREHENSIVE
ANNUAL
FINANCIAL
REPORT

FISCAL YEAR ENDED
JUNE 30, 2013
LOUIS D. VAN MULLEM JR
AIR POLLUTION CONTROL OFFICER

MISSION STATEMENT
Our mission is to protect the people and the environment of
Santa Barbara County from the effects of air pollution.

Front Cover:
FACING NORTH FROM SANTA BARBARA SHORES COUNTY PARK (COURTESY OF DONALD KENDIG)

Santa Barbara County
Air Pollution Control District
Located in the State of California

Comprehensive Annual Financial Report
Year Ended June 30, 2013

Prepared by:
The Fiscal Section of the Santa Barbara County Air Pollution Control District
Kristina N. Costa, CPA, Supervising Accountant

Comprehensive Annual Financial Report
Year Ended June 30, 2013

TABLE OF CONTENTS
TABLE OF CONTENTS .............................................................................................................................................i
INTRODUCTORY SECTION ................................................................................................................................... 1
Letter of Transmittal ................................................................................................................................................. 2
FINANCIAL SECTION............................................................................................................................................ 10
Independent Auditors’ Report ................................................................................................................................ 11
Management’s Discussion and Analysis (Unaudited) ......................................................................................... 14
Basic Financial Statements .................................................................................................................................... 24
Fund and Government-wide Financial Statements
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