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Home My WebLink AboutBudget 2023-24City of Rancho Cucamonga FISCAL YEAR 2023/24 ADOPTED BUDGET rfl ��x B q 2 ANC H0 -f . AT CENTRAL PARK Randall Lewis SECOND STORY' i SHARING OUR SECOND STORY WITH OUR COMMUNITY CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget About the Cover RANCHO CO CALIFlIFORNIAA City of Rancho Cucamonga FISCAL YEAR 2023/24 ADOPTED BUDGET SECOND STORY 9 v A new fiscal year is upon us, and we are excited about sharing our second story with our community. What do we mean by second story? Later in 2023, the Rancho Cucamonga Public Library will open the Second Story and Beyond® in the Biane Library at the Victoria Gardens Cultural Center. The Second Story and Beyond® is an interactive children's museum designed to improve literacy in Science, Technology, Engineering, Arts, and Mathematics (STEAM) skills. This long -requested and anticipated family experience will be one of a kind in the United States and help further cement Rancho Cucamonga's reputation as the jewel of the Inland Empire and the Educational and Cultural Hub of the region. Just as the Library is opening its "second story," the City is beginning its second story as its high -growth era ends and its infill era begins. Another enhancement to the Victoria Gardens Cultural Center will be the Cultural Center Courtyard Redesign. This SHARING OIIR SEOONDSTORYWITH O1RCOMMUNITY project will take a primarily passive, outdoor space with little shade and seating and redesign it to encourage greater pedestrian access and use. Amenities will include shade, lighting, and a permanent outdoor stage to facilitate outdoor events, concerts and rentals, and improvements to spectator comfort. No area of the City will be untouched as we write the pages of our second story. While the eastern portion of the City will be home to the Second Story and Beyond®, the central portion of the City will welcome The Bark at Central Park. This unique dog park, which features separate play areas for varying sized dogs, also includes shade and agility equipment. The Bark will replace the smaller and less functional Etiwanda Creek dog play area with a larger and well -designed space. The northern portion of the City will benefit from the much improved and weather -resistant Almond Equestrian Trail as the City awards a bid to reconstruct the trail that was damaged during the record - breaking 2022-2023 rainy season. Construction improvements will help the trail be more all-weather resistant and user-friendly for equestrians, mountain bikers, and runners. In the southern part of Rancho Cucamonga, the City is working with a third -party engineer to improve the Family Resource Center on Arrow Route with updated air conditioning, lighting, flooring, landscaping, painting, and roofing — a complete makeover! Finally, the western part of the City will soon see the relocation of the Archibald Library to the former Lions East and West Community Center location. The Archibald Library Replacement Project was made possible by a State grant that will fund 50% of the relocation cost. The new facility will be more accessible for pedestrians and bicyclists, will be larger, contain more multi -purpose rooms, be greener and more energy efficient, and will improve functionality for library patrons and staff. The design phase of this multi -year project is beginning in Fiscal Year 2023/24. These are but a few of the many highlights to come in our second story. RANCHO CUCAMONGA CALIFORNIA City of Rancho Cucamonga, California Fiscal Year 2023/24 Adopted Budget THIS PAGE INTENTIONALLY LEFT BLANK CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Table of Contents Page Introduction City Manager's Executive Summary 3 GFOA Distinguished Budget Presentation Award 117 General Information City Officials 121 Organization Chart 123 Functional Units by Fund Type 125 Snapshot of the City of Rancho Cucamonga 127 Population by Age 128 Educational Attainment 129 Principal Employers 130 Principal Sales Tax Remitters 131 Budget Guide 133 Budget Process 134 Budget Process Flow Chart 136 Summaries of Financial Data Financial Summary — Operating Budget 138 Financial Summary — All Funds 139 Notes to Financial Summary 141 Budget Summary 146 Special Districts Summary 148 Landscape Maintenance Districts, Street Lighting Maintenance Districts, and Other Maintenance Districts — Changes in Fund Balance 150 Revenue Summaries Revenue and Resource Estimates 154 Revenue Summary by Category — Operating Budget 158 Revenue Detail — Operating Budget 160 Revenue Summary by Category — All Funds 166 Revenue Detail — All Funds 168 Revenues by Fund 188 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Table of Contents Page Expenditure Summaries Expenditure Summary by Department — Operating Budget 194 Expenditure Summary by Category — Operating Budget 195 Expenditure Detail — Operating Budget 196 Expenditure Summary by Department — All Funds 202 Expenditure Summary by Category — All Funds 203 Expenditure Detail — All Funds 204 Expenditures by Fund 231 Funded Positions by Department — Summary 235 Funded Positions by Department — Detail 236 Fund Balance Summaries Spendable Fund Balances 247 Summary of Changes in Spendable Fund Balances 251 Departmental Budget Details Governance City Council Overview of Department 256 Fiscal Year 2023/24 Mission, Core Values, and Vision 256 Three -Year Expenditure Summary by Funding Source/Category 257 Three -Year Staffing Summary 257 City Clerk Overview of Department 258 Fiscal Year 2023/24 Budget Highlights 258 Three -Year Expenditure Summary by Funding Source/Category 259 Three -Year Staffing Summary 259 City Treasurer Overview of Department 260 Fiscal Year 2023/24 Budget Highlights 260 Three -Year Expenditure Summary by Funding Source/Category 261 Three -Year Staffing Summary 261 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Table of Contents Page Departmental Budget Details (continued) City Management Overview of Department 262 Fiscal Year 2023/24 Budget Highlights 262 Three -Year Expenditure Summary by Funding Source/Category 263 Three -Year Staffing Summary 263 Performance Measures 264 Services to the Community 265 Public Safety Police (Contract) Overview of Department 266 Fiscal Year 2023/24 Budget Highlights 266 Three -Year Expenditure Summary by Funding Source/Category 267 Three -Year Staffing Summary 267 Performance Measures 268 Services to the Community 269 Fire District Overview of Department 270 Fiscal Year 2023/24 Budget Highlights 270 Three -Year Expenditure Summary by Funding Source/Category 271 Three -Year Staffing Summary 271 Performance Measures 272 Services to the Community 273 Animal Services Overview of Department 274 Fiscal Year 2023/24 Budget Highlights 274 Three -Year Expenditure Summary by Funding Source/Category 275 Three -Year Staffing Summary 275 Performance Measures 276 Services to the Community 277 Community Improvement Overview of Department 278 Fiscal Year 2023/24 Budget Highlights 278 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Table of Contents Page Departmental Budget Details (continued) Three -Year Expenditure Summary by Funding Source/Category 279 Three -Year Staffing Summary 279 Performance Measures 280 Services to the Community 281 Civic and Cultural Services Records Management Overview of Department 282 Fiscal Year 2023/24 Budget Highlights 282 Three -Year Expenditure Summary by Funding Source/Category 283 Three -Year Staffing Summary 283 Performance Measures 284 Services to the Community 285 Community Services Overview of Department 286 Fiscal Year 2023/24 Budget Highlights 286 Three -Year Expenditure Summary by Funding Source/Category 287 Three -Year Staffing Summary 287 Performance Measures 288 Services to the Community 289 Library Services Overview of Department 290 Fiscal Year 2023/24 Budget Highlights 290 Three -Year Expenditure Summary by Funding Source/Category 291 Three -Year Staffing Summary 291 Performance Measures 292 Services to the Community 293 Administrative Services Administration Overview of Department 294 Fiscal Year 2023/24 Budget Highlights 294 Three -Year Expenditure Summary by Funding Source/Category 295 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Table of Contents Page Departmental Budget Details (continued) Three -Year Staffing Summary 295 Performance Measures (Procurement) 296 Services to the Community 297 Finance Overview of Department 298 Fiscal Year 2023/24 Budget Highlights 298 Three -Year Expenditure Summary by Funding Source/Category 299 Three -Year Staffing Summary 299 Performance Measures 300 Services to the Community 301 Human Resources Overview of Department 302 Fiscal Year 2023/24 Budget Highlights 302 Three -Year Expenditure Summary by Funding Source/Category 303 Three -Year Staffing Summary 303 Performance Measures 304 Services to the Community 305 Innovation and Technology Overview of Department 306 Fiscal Year 2023/24 Budget Highlights 306 Three -Year Expenditure Summary by Funding Source/Category 307 Three -Year Staffing Summary 307 Performance Measures 308 Services to the Community 309 Economic and Community Development Planning and Economic Development Overview of Department 310 Fiscal Year 2023/24 Budget Highlights 310 Three -Year Expenditure Summary by Funding Source/Category 311 Three -Year Staffing Summary 311 Performance Measures 312 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Table of Contents Page Departmental Budget Details (continued) Services to the Community 313 Building and Safety Services Overview of Department 314 Fiscal Year 2023/24 Budget Highlights 314 Three -Year Expenditure Summary by Funding Source/Category 315 Three -Year Staffing Summary 315 Performance Measures 316 Services to the Community 317 Engineering Services Overview of Department 318 Fiscal Year 2023/24 Budget Highlights 318 Three -Year Expenditure Summary by Funding Source/Category 319 Three -Year Staffing Summary 319 Performance Measures 320 Services to the Community 321 Public Works Services Overview of Department 322 Fiscal Year 2023/24 Budget Highlights 322 Three -Year Expenditure Summary by Funding Source/Category 323 Three -Year Staffing Summary 323 Performance Measures 324 Services to the Community 325 Capital Improvement Program Summary by Category 329 Detail by Category 332 Annual Operating Costs/(Savings) 336 Appendix Financial Policies 341 Legal Debt Margin 368 Glossary of Budget Terms 369 List of Acronyms 374 Description of Funds by Fund Type 375 RANCHO CUCAMONGA CALIFORNIA INTRODUCTION PAGE 1 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 2 MEMORANDUM City Manager's Office Date: July 1, 2023 To: Mayor and Members of the City Council By: John R. Gillison, City Manager Subject: Fiscal Year 2023/24 Adopted Budget PRELUDE I wish it need not ha ve happened in my time, " said Frodo. 'So do I, " said Gandalf, "and so do all who live to see such times But that is not for them to decide. All we have to decide is what to do with the time thatisgiven us" - J.R.R. Tolkien, The Fellowship of the Ring It is interesting times we now live in. There is little serious debate about climate change, although it very much remains unresolved how fast things are changing and whether they are reversible. Artificial Intelligence has gone from a science fiction concept in 2001 A Space Odyssey to an everyday term as we can call up ChatGPT with but a few keystrokes. Russia is engaged in a war in Eastern Europe and China has clearly become the 3rd major global superpower in a very active way around the globe. Closer to home, inflation at the time of writing is still running in 5% range despite Federal Reserve efforts at a "soft landing" that would bring it back down to the 2-3% range. Interest rates are rising, home sales are dropping, new home construction is moribund, and the campaigning for the 2024 election cycle has already begun. In our region, the Inland Empire of Southern California, warehouse construction and uses remain red hot, more families and people are leaving the expensive coastal regions to move into the area, and no one is quite sure if we are on the verge of a new recession, already in a recession, or the much -dreaded recession is a mirage of pessimistic expectations which aren't grounded in the reality of our economic indicators. So, all we can do, in these interesting times, is decide what we do with the time that is given us. Rancho Cucamonga was incorporated in 1978, nearly 45 years ago, and as we approach 50 years old, the City's first chapter, or story (of growth, creating an identity, charting a course) is coming to a close. But as the first story closes, the second story begins. In 2021 the City of Rancho Cucamonga adopted a new General Plan, Victoria Gardens is now over 15 years old, Empire Lakes has transitioned to The Resort, Brightline West is coming to Cucamonga Station, and our second story will be what we make of it, in these interesting days, with the time we have ahead of us. "Faithless is he that says farewell when the road darkens." — J.R.R. Tolkien, The Fellowship of the Ring City Council Strategic Goals are the lodestone that guide the efforts of the City of Rancho Cucamonga all year long. A goal is an object or an aim that we wish to achieve through action. While simple in concept, there are many different variations of goals. For example, there are daily goals, weekly goals, monthly goals, quarterly goals, and yearly goals. The reason we set goals is to provide direction and purpose in life. By setting goals, we ensure a certain level of motivation and desire on a regular basis, and we have a benchmark against which to measure our efforts over an extended time. PAGE 3 The goals which the City Council sets are often one year but, in many cases, may be multiyear goals. These goals implement the City Council Mission, Vision and Core Values. To accomplish these goals City staff muster everyone's collective efforts in a focused workplan which simultaneously carries out the ministerial duties of the City while aligning mid- and long-term efforts to accomplish the City Council goals. These goals are known as SMART goals. They are strategic, measurable, achievable, realistic, and timely. The City Council goals come about through suggestions from the public throughout the year, from various strategic plans the City has developed (Climate Action, Public Art, Economic Development, Active Transportation...) and from discussions during the various City Council teambuilding workshops throughout the year. City staff report quarterly on the progress towards accomplishing the goals and once a year the City Council updates the goals. For Calendar Year 2023 the City Council Goals are: • By the end of June 2023, the City Manager will present a partnership for consideration to the City Council to design and build affordable for -sale homes. • By the end of September 2023, the City Manager will provide recommendations to the City Council for the top two or three economic development initiatives from the Economic Development Strategic Plan, to pursue in 2024 and 2025. • By the end of November 2023, the City Manager will present to the City Council findings of a review of all the current and proposed police facilities in the city with recommendations for incrementally improving the City's physical policing infrastructure. • By December 2023, the City Manager will present funding options to the City Council for the additional costs to build the bridge and widen the roadway to improve safety and traffic circulation, reduce vehicle miles traveled, and reduce emissions on Etiwanda Avenue. Staff have been actively engaged in the Surplus Land process for Goal #1, particularly with respect to the 8th Street and Baker Avenue site purchased for this reason. A joint Planning Commission and City Council workshop is planned related to Goal #2 this summer. Preliminary conversations have begun with an architect related to a cost for Goal #3, and City Staff continue to pursue multiple efforts to obtain additional State and Federal funding for the Etiwanda Grade Separation (Goal #4). FY 2022/23 Budget Recap Its a dangerous business, Frodo, going out your door. You step onto the road, and if you don't keep your feet, there s no knowing where you might be swept off to." — J.R.R. Tolkien, The Lord of the Rings Last fiscal year, the City was still dealing with the impacts, and recovery, from the COVID-19 pandemic. As we write this message, both World Health Organization and the Centers for Disease Control have officially ended the pandemic. Last year, remote work, employee vacancies/retirements and hiring, consumer confidence and sales/travel, and economic development were all challenges that were very much up in the air at the time. As we look back a year later some things have cleared. Many businesses have adopted remote or hybrid work and few have full gone back in the office. Employee vacancies/retirements/turnover/hiring is a medium -term challenge both the public and private sector are grappling with. Consumer confidence has largely returned although inflation continues to eat away at it as reflected in the retail sales and travel numbers which are a mixed bag. Economic Development continues to move to the forefront of most local agencies' priorities (see City Council Goals above). The long discussed (since 2021) and much dreaded economic recession still remains hazy in its outline and unclear as to when and to what extent, or even if, it will impact the Inland Empire. Nonetheless, recognizing it is dangerous business to head out your door onto the open road, the City continues its PAGE 4 multi -year effort to focus on restructuring its business lines to improve profitability, restructuring its service delivery to improve efficiency, and capitalizing on the movement of people into the Inland Empire so that we will be better positioned to weather the storm. FY 2023/24 Budget Challenges "Do you wish me a good morning, or mean that it is a good morning whether I want it or not; or that you feel good this morning; or that it is a morning to be good on?" — J.R.R. Tolkien, The Hobbit In FY 2023/24 the clearest economic issue facing the City is one that has as many different meanings as "Good Morning" in the quote above. Given the long period of slow growth following the Great Recession in 2009-10, every economist of any stripe has been expecting a downturn eventually. That chorus was building in 2019, and then the artificial shutdown of COVID-19 happened. Much like turbulence on a plane, with little warning, we dropped quick enough to make our stomachs rise to our throat, and then equally as quick, caught steadier air again and began to climb. At least in the Inland Empire, by most measures, employment, economic growth, and travel has returned to or exceeded pre -pandemic levels. Which leaves us back where we started on this fine morning. Where is the much -heralded recession? For impatient readers I will provide a short answer. While it is likely the national economy will bounce a bit harder on the landing than the Federal Reserve and most economists would like, and California with its highly dependent income tax structure will certainly endure more than little bumps and bruises, for now at least it appears the Inland Empire's regional economy (and by extension Rancho Cucamonga) will largely remain unaffected to a great degree due to our heavy presence in warehousing and distribution which are the engine of e-commerce. That will not always be the case, however, and we would do well to heed this early warning. There is no such thing as one single sector of the economy which is so perfectly resilient that it does not experience ups and downs; logistics is not immune to slow or declining growth. State Certainly at the State level, California is headed for, or is already in, a recession. What was an estimated $22 billion budget deficit in January 2023 is now a $31.5 billion deficit and likely to keep growing. In fact, a recent Legislative Analyst's Office report estimates it is highly unlikely the State can afford the Governor's current May Revision spending levels (less than a 15% chance) and that if revenues are not more than $30 billion over estimates, there is the likely prospect for multiple budget deficits over the next five years. Further, the State is overly optimistic in relying on the use of one-time reserves to balance the FY 2023-24 budget which will compound future deficit reduction measures. As is usual, California's budget overly relies on state income taxes for the lion's share of revenue. In what was a quite predictable turn of events, high inflation, turmoil in the banking sector, a turbulent national economy roiled over rising interest rates and the federal debt limit, as well as high taxes have taken their toll and last year's record surplus is now a deficit. With income taxes (due to the extreme winter weather) postponed for most Californians until October, the deficit could continue to worsen. In true California fashion, the solution (at least as proposed by Governor Newsom) so far seems to be a bit of sleight of hand, modest cuts, use of reserves, and hoping for a better tomorrow to come soon. Among the changes include: • Proposition 98 funding for schools was modestly adjusted downward • Funding for arts, music and instructional materials was cut, and community college funding was reduced PAGE 5 • Department of Corrections and Rehabilitation (prison system) will have its funding reduced and more prisons will be closed • No funding to help ailing public transit systems • $200 million in unallocated Middle Class Tax Refunds, $149.4 million in unused funds to help consumers with past -due utility bills during COVID and $280 million of unspent CalWORKS aid funds are all being clawed back • Newsom's budget maintains the $3.9 billion in "trigger cuts" that would be implemented in various programs if revenue dips even further, primarily in climate and transportation ($3.1 billion), housing ($600 million), parks ($106 million) and workforce training ($55 million) • The budget shifts more general fund spending — $7.5 billion, up from $4.3 billion — to other sources, moving $1.1 billion in climate spending and another $1.1 billion for student housing projects to bonds, and $635 million for zero -emission vehicles to a Greenhouse Gas Reduction Fund • It doubles the $1.2 billion in borrowing from special funds and increases the revenue expected from a January proposal reintroducing the Managed Care Organization Tax on health insurance plans. The governor's staff said consumers shouldn't see pass -through costs from that tax in their premiums. • Lastly, the State will spend half of its reserves to fund social safety net programs and slow down other payments, while making a major reduction of $6 billion in climate efforts including EV charging and other comparable programs. Those that fail to learn from history are doomed to repeat it, is a well-known saying that Winston Churchill used. History tells those of us in local government that when the State has persistent multi -year budget challenges, it looks to pass costs down to local government while simultaneously removing locally raised revenue. It certainly seems this history is looking to reprise a well-known prior turn of events. If this is not enough, among other larger context challenges that the City must take into account with our local budget, but which we cannot control, are increasing interest rates and high inflation. 10.00 S 8.00 1� 7.1 - - - - - 6.5 6.4 7.00 S 6 I6.00 5 4.9 NN 5.00 a. oa % Jul 2022 Oct 2022 Jan 2U23 Apr 2023 TRAD114GEC0HCMCS.00M I U.S. BUREAU OF L466R STATISTICS PAGE 6 As the above chart shows, although inflation has dropped over the last 8 months, from a high of 9.1 to a low of 4.9, it still remains stubbornly above the 2-3% normal range. Further, it is clear that as it drops the rate of decrease continues to slow incrementally as well, suggesting that the last 1.9 — 2.5% could be the hardest yet to come. Inflation is not just an academic discussion, however. It has real effects locally. A key part of inflation is core inflation. Core inflation is defined as the change in the cost of goods and services, excluding the food and energy sectors as those measures are much more volatile. Core inflation is measured using the consumer prices index or CPI which reflects the change in prices that consumers pay for goods and services. The current rise in inflation has been substantially driven by core inflation and that effects workers take home pay. As take-home pay fails to keep pace with the rising cost of inflation, it creates upward pressure on salaries. This cycle of upward pressure has been particularly strong due to a shortage of employees, especially those with key skill sets in middle management, in both the public and private sector. Rancho Cucamonga, like other local governments, is far from immune to this trend and like other employers, has been struggling to hold on to employees. Along with inflation, rising interest rates also have a huge impact on the local economy. In the United States, the federal funds rate is the interest rate at which depository institutions such as banks and credit unions lend reserve balances to one another overnight, on an uncollateral ized basis. They do this when certain institutions have surplus balances that other institutions need to maintain their reserve balances. The rate at which they loan this money, is effectively the base interest rate from which other interest rates (savings accounts, money market accounts, credit cards, home loans, auto loans, construction loans) are then tiered upward. As the chart below indicates, just a year ago, this base interest rate was at or near zero. To control the rise in core inflation, the Federal Reserve has been increasing this rate at modest to moderate amounts on a progressive basis over the last year as the chart below indicates. Rate Change (bps) May 3, 2023 +25 5.00% to 5.25% March 2, 2023 +25 4.75% to 5.00% Feb 1, 2023 +25 4.50% to 4.75% Dec 14, 2022 +50 4.25% to 4.50% Nov 2, 2022 +75 3.75% to 4.00% Sept 21, 2022 +75 3.00% to 3.25% July 27, 2022 +75 2.25% to 2.50% June 16, 2022 +75 1.50% to 1.75% May 5, 2022 +50 0.75% to 1.00% March 17, 2022 +25 0.25% to 0.50% PAGE 7 With the federal funds rate now over 5%, this rise has had a significant impact on the economy. As inflation begins to moderate, the cost of borrowing money has increased. Remember, however, that inflation is driving prices up simultaneously also. So now, automobiles cost 10-20% more to replace than a year ago, AND the loan to finance that replacement has an interest rate 3x as a year ago. Housing prices have skyrocketed due to inflation, and rising interest rates have dampened consumer activity (who wants to give up their 2.5% home loan for a 6% home loan?) which creates further upward pressure on costs. Construction loans from banks, a key method of building new businesses, offices, industrial locations, and single and multi -family residences, have also skyrocketed. Not only are these loans carrying 3x more interest than they were, banks are unwilling to finance as much of the construction (loan to value) and in many cases the combination of increasing interest rates and decreasing loan to value have effectively dried up construction finance. Decreasing construction growth creates further upward pressure on prices. This reinforces the idea that the last 2-3% drop in inflation may well be the hardest and take the longest. Remember readers, inflation and interest rates are federal challenges and they will only compound California State budget deficits. So, we face dual challenges at the local level, neither of which we have much control or influence over. Lest one think this writer is overly pessimistic, the State of the Region Report for the Inland Empire 2023 also predicts that a recession will start in either the last quarter of 2023 or the first quarter of 2024. This determination was based on several leading indicators including decreasing household spending due to weakening consumer sentiment, increasing business inventories as consumers cut back spending, an inverted yield curve (short term interest rates are higher than long term interest rates), the rising Federal Funds rate, all time low housing starts and the extremely low unemployment rate which typically bottoms out right before an economic contraction. Region Locally (meaning in the Inland Empire region — a 2 county area the size of South Carolina), the California Department of Finance estimates that Rancho Cucamonga's housing grew from 60,797 units to 61,158 a 0.6% growth from January 2022 to January 2023, while our population went from 174,090 to 173,545 a 0.3% decrease. These changes are consistent generally with the larger region around the city. Looking forward, based on a variety of economic forecasts, the City expects the following: FEDERAL FUNDS RATE FORECAST SCENARIOS HIGHER FED FUND RATE INCREASES MORTGAGE RATES 6% 5% 67% AA% 4% 3% alx 2574 2% 1% D.3% U% za2lacr � zo22acrua� -'023-41h-Q, $0za"'_C' 202149,c�r 20`'+s PROBABLE- FED RATE FEDERAL FUNDS RATES AND UNEMPLOYMENT FORECAST SCENARIOS HIGHER UNEMPLOYMENT RATE REDUCES HOUSING DEMAND B% 4% 3% — 2% — 0% .�02 rwerua dP2z-aervq� �P2'?.4m.�, '' �-4,h-or, 102S. dfh_Drr P026 PROBABLE UNEMPLOY % As interest rate hikes end, likely near the end of 2023, we will see a slow decline in rates over the ensuring 24 months. As the increased rates become endemic, unemployment will rise from the current range of mid 3% to just under 5%, the traditional measure of full employment. With the rise in unemployment, inflation will temper, and the economy should resume a more even keel going forward. PAGE 8 Unemployment in Rancho Cucamonga is now about 7% above pre-COVID levels, generally mirroring the recovery in the Riverside and San Bernardino County areas, which are among the leading growth areas in California. NONFARM EMPLOYMENT % BY MONTH VS. PRE-COVID (JAN.-FEB 2020� BASELINE: RANCHO CUCAMONGA, CALIFORNIA, AND RIV-SB 110%5 146%5 RANCHO CUCAMONGA r v x 144 %5 AND RIV•SBNEW HIGHS IU Tr W 102 %5 Z 98"% IL 1 :E 96%5 PRECIPITOUS W 5 94 %5 DECLINE Sr 92%6 LL W 9Q"k RECOVERING z J 9 } $6%6 ¢ > 84 %° O W DC 82 %5 iL 80 Pmparr e�omo m L NI7 NF47 Nh}h7 NNh}Nf.SNhiNN NF.] Nh7ZgzT Lz )W.u1QZO � OCOOOCGO GO [O7i s i N N Q pN N O —Rancho Cucamonga Riverside -San Bemardino --Calibmia Unemployment in Rancho Cucamonga is extremely low, just a tick over 2.5%, equaling pre-COVID lows. CITY OF RANCHO CUCAMONGA: MONTHLY UNEMPLOYMENT RATE 14.0% (2010-2022) 13.0% May 13.2x 12 0% 11.0% 1a.o% ln.xx Y 4.Ox 3.0% 2.0% Dec oec. 1.0% 2022 2019 0.0% RECENT UNEMPLOYMENT RATES -RANCHO CUCAMONGA, SAN BERNARDINO COUNTYAND THE UNITED STATES 4.0% 3.5'16 2.5% 2.0% 0.5% 0.0% 2.L'h I(A Rancho Cucamonga San Bernardino County united Scates A reflection of a well -diversified economy, 51% of the City's employment is spread among administrative support, restaurant/hotel, government, retail trade and manufacturing. PAGE 9 RANCHO CuCAMONGA: SHARES OF EMPLOYMENT BY ECONOMIC SECTORS IN 2022 (EMPLOYMENT IN SECTOR/ TOTAL EMPLOYMENT) Marugemm[ 9rr[Ea, 0.G1[ Eduratlm>i Sa>ira, L171d Arq. E+4eYm.erC O.li% Othm Snkf; 2.4% E*IhYtl[IoR O.dX Real E�2, 2.d% fidminis4atire3uppert Service:,. Finance IF Insurance, -0.i% 13.YX ira mportabcn(Warehause, 4J� 1L Resvuran�fNctek, 17.4% P.fessiuul Sm i 4-1% I I Whnle[ak Trade, G.S% Ibnxrncekn, 72% Gonnmmmr, Y18% Ildtlr hre.8,t% A—il Trade, 10. 1% Manufartvrir�. Id.6% Unfortunately, many of the City's employment sectors reflect lower -paying and lower -skilled professions, which represent a mismatch with the higher education and higher -paying professions of many residents. Until these two comparisons are better balanced, many of the City's residents will continue to have to commute to Los Angeles and Orange Counties. RANCHO Overall - A>rg- CORE SECTORS Manutaauring Re5tarlrant5AH01tE1s Administrative -Su ppart Servines Construction Transportation JWarehouse W halesale Trade Professional Services Management Services Information SUPPORT SECTORS Government REtall Trade Health Care Finance & Insurance Other Services REal Estate Educational Services Arts, Entertainment CLICAMCINGA: 0 10,000 20,000 AVERAGE PAYROLL ■ Ilay roll. 2022 30,000 40,000 PER S0,000 EMPLOYEE 60,000 BY ECONOMIC 70,000 30,000 SECTOR 90,000 100,000 �ia__ HOENE MENNEN I I Employment is expected to rise over the next four years in Rancho Cucamonga, although one challenge will be diversifying employment growth away from purely warehousing/distribution jobs otherwise the risk of future employment losses due to automation will increase. PAGE 10 CITY OF RANCHO CUCAMONGA: RECENT/EXPECTED LEVELS OF EMPLOYMENT BY FIRMS LOCATED IN THE CITY 144,04a 1 CITY OF RANCHO CUCAN1CyNGA: EMPLOYMENT BY FIVih+15 AND HOUSEHOLDS iZo,000 1C1d,00G 85,815 Pace 11 Housing Anyone living in California the last 6+ years has certainly heard there is a housing crisis/shortage. This concern takes two forms, lack of services and resources for those experiencing homelessness or the near homeless and a lack of new housing production contributing to further price escalation for existing homes and exacerbating affordability issues for those in the middle to lower income sectors of the economy. Rancho Cucamonga has not been immune from this trend, particularly as a nicer suburban community with strong schools, high levels of public safety, and lots of amenities for families. Not only have prices increased, but overall sales have decreased. RANCHO CUCAPAONGA: SINGLE FAMILY DETACHED AND ATTACHED HOUSING PRICES $1.00g000 $900.000 seaa.om s2aa.000 ssaa.000 ssoo.om saaa.om 53aa.om 5200.000 SD 'M.4' 'MM 2000 2002 2004 2006 2008 2010 2012 2016 2011' 2022 ■ PRICES • SINGLE FAMILY DETACHED ■ PRICES - ATTACHED 1 _ 1 �� ■ I 1 1��7�� 1 1 I 1 I I 1 I I 11 1 lil 1 1.1 I�1 1 1 1 1 111 I11 I1.1 I TOTAL PRICE INCREASE BY TIME PERIOD BY TYPE SINGLE FAMILY DETACHED ATTACHED 2000.2006: 164% 175% 2006-2010: -39% -39% 2010-2020: 72% 68% 2020-2022- U% M% RANCHO CU SINGLE FAMILY DEM"EDAND ATTACHED HOMING $ALES a,sna - I " I I rim I I N aob - soQ - Q ~2tw ftAd2 20" 2606 2DU 261b 2"7 21J14 #Aid Zka 21=1 I(R2 ■ Sales -Single family [inwched ■ Sales - Artached �1 nuu- Pace 12 The City has been diligently working to increase supply, but critically, as noted earlier, construction loan interest rates and terms are working against many new projects. Despite this, in the first year following the City's new General Plan, adopted in late 2021, the City met its goal of approving over 1,400 entitled units: TABLE 2: RHNA UNITS ALLOCATED AND ENTITLED BY INCOME LEVEL Income Level Percent of Area Median Income (AMI) Total RHNA Units Allocated for Current Planning Period Units Allocated Per Year Units Entitled in 2022 Very Low Up to 50% 3,245 406 16 Law 51-80% 1,920 240 0 Moderate 81-120% 2,038 255 0 Above Moderate > 120% 3,322 415 1,463 TOTAL 10,525 1,316 1,479 Offsetting this, however, is mortgage interest rates, a secondary driver of housing demand along with increased employment. RANCHO CUCAM ONGA PENDING LISTINGS AND HOUSING INVENTORY, AND CUMULATIVE HOUSING PRICE CHANGE SINCE JAN. 201E (JANUARY 201a - DECEMBER 2022} 7Q96 a m I) Q2, q9 Ls[ Qtr_ of:: sgniFlcam? 47% ,'� x LOVIDI 3596 % _ 0% 1 � 25% i7 xgg 1iM6 I IS% l t0aB ....... .......C........ ......D..... � a � �d fi00 500 — 400 300 200 y 100 z 0 '- =Ranchc Cucamonga Housing Price Change —Rancho Cucamonga Housing Inventory —Ranchc Cucamonga Pending Sales For -sale single-family homes in Rancho Cucamonga remain a valuable commodity; one in short supply because fewer and fewer developers are interested in building them. Multifamily projects generate yearly income from monthly rents; however, single-family homes only generate one time revenue. PAGE 13 CITY OF RANCHO CUCAMONGA NEW RESIDENTIAL PROJECTS: SALES TRENDS AND PRICE PATTERNS 700 500 50o 400 304 204 100 0 20D9 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 ■Sale Rate -Annually Value Ratio -Avg. 38 3d5 31fi 295 287 $29d3�� 36 dl $253 21d 1�46 1 17 $142 1 11 6 17 The City has limited ability to change this trend as we can neither force nor prohibit the private sector from building whichever product (for -sale or for -rent) it desires. A good example of why multifamily remains a more desirable product for developers is shown clearly in the chart below. Pace 14 One of the largest and most recent examples of rent appreciation, and why this sector remains a strong investment, is Homecoming at The Resort in the former Empire Lakes area between 4th and 6th Street. The chart below illustrates the rents and square footages for units at this complex, which range between $2.08 to $3.22 per square foot: RANCHO CUCAMONGA NEW ACTIVE APARTMENT PROJECT HOMECOMING AT THE RESORT S6,OOU $5,000 $4 $98 $4.004 $3,799 $3,955 $3,199 S3,295 ' s3,00u $a,aaJa $2,499 $ a,Daa $1,d40 so 776 825 1,(M6 1.142 1,438 1,684 2,349 Multi -family apartment complexes continue to come on-line. Currently under construction are the southeast corner of Etiwanda and Foothill as well as the northwest corner of East and Foothill. Expected to pull permits shortly are the northwest corner of Milliken and Foothill and the southwest corner of Haven and Arrow. MAPCODE PROJECT LOCATION CURRENTLY ACTIVE Homecoming A The Resort at the Resort UNDER CONSTRUCTION NWC of Foothill La Mirage B and East West Side of Fast Westbury C Avenue, North of Foothill PERMITS— NO CONSTRUCTION NWC of Foothill H a rvest at E and Milliken Terra Vista Avenue NEAR -TERM SEC of Foothill and Alta Curvee D Haven Avenue 33 North SEC of Foothill and (previously the F Watt site) Haven Avenue Haven and SWC Haven and G Arrow Arrow PAGE 15 RANCHO CUCAMONGA NEW APARTMENT PROJECTS CURRENT PROJECT STATUS 1000 900 967 800 35 70❑ 660 600 500 40❑ 43 311 304 260 248 200 175 13 100 4 0 0 0 04�� ■ TOTAL UNffS ■ BUILDING PERMITS As noted earlier, employment is expected to rise over the next 4 years in Rancho Cucamonga, although one challenge will be diversifying employment growth away from purely warehousing/distribution jobs. This is a challenge for the region as a whole. Specifically, the problem is not warehouses and distribution centers as some critics have made it out to be. Were that the case, then legislation focused on the location of those warehouses and distribution centers, how they are designed, and if they are future ready for electric trucks, would be a potentially appropriate solution. No, the real challenge for the regional economy is a lack of diversification. The Inland Empire has a strategic location in southern California, relatively close to the ports with large, flat, and up until recently, relatively inexpensive parcels. Additionally, the area is serviced by the 10 freeway, 60 freeway, and 15 freeway along with extensive railroad lines. These facts, coupled with relatively affordable housing and a less educated and comparatively large supply of inexpensive labor have resulted in a warehouse and distribution boom. Market conditions for warehouse and distribution space remain strong. Rents are at an all-time high and vacancy is at an all-time low. During the COVID pandemic, this economic sector showed considerable strength, and helped the local region weather the storm comparatively untouched. Demand for continued growth in the warehouse and distribution sector remains strong and will continue for the foreseeable future. The challenge, however, is that warehousing and distribution employs relatively few employees per acre, is highly susceptible to automation for many of the jobs, has moderate pay levels and relatively few employees in this sector can afford housing locally, even in the comparatively inexpensive Inland Empire. Further, because of the nature of the work, the jobs are fairly transitory in many cases which makes the industry ripe for additional further and future automation. It is important to understand this trend, which right now is the dominant economic development narrative in the Inland Empire, shows no immediate signs of weakening. As the chart below shows, warehouse/distribution space has been rising steadily the last seven years but accelerated rapidly during COVID-19. It appears poised to continue that growth for another half dozen years, and with it, the demand for warehouse and distribution workers. PAGE 16 INLAND EMPIREWARE H0U5EfD1STRI9LFr10N EMPLOYME NT TR E14 D 5 r D � a 4% — 2% W IM'Dw 0% L" u.i m 54,M0 IIIIII III IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII II II IIIIIII�II ill Yill Y Y =W0 EMPLOYMENT —UrM SHARE OF TOTAL EMPL,OYMENT What is important to understand is that despite fewer workers per square foot compared to most businesses, warehouse and distribution facilities are trending toward larger and larger sizes, increasing the demand for employees even if there are fewer employees per square foot. 6DO H 11J 5Dd w 4oa 7 d 3M J 2DO ~ 1DO NLAND EMPIRE WAREHOUSE/DISTRIBUTION MARKET TRENDS NUMBER OF BUILDINGS AND AMOUNT OF SQ.FT. 714 717 732 735 747 749 504 506 508 532 SFi3 59U s17 s41 s4o 595 617 534 490 512 525 553 577 423 424 424 436 444 457 - 0 0 11111 =TOTAL WAREHOUSE SF Pq a a CI-+ a 00 C —BUILDINGSCOUNT Further, vacancy rates are at an all-time low for this sector. 1000 Soo 0 600 40-0 g 200 m D PAGE 17 1496 12% 10% gA z 6-A 4% 2% 0% RECENT VACANCY PATE TRENDS FOR WA REH0U5EJDISTRIBUTION SPACE IN THE INLAND EMPIRE 5,096 5.190 5.2% 5.3% 1 1 °0 1 . 4,496 � 3.596 1.4% 1.4A N N rq N N TV N N N N N N N tj N in Cn a C� C� an a a n a an dy a � 4D O Fes' N W A W, Qr` V � O Fes- M This will lead to further unprecedented demand for warehouse and distribution workers in the short to medium term future. 850 F- Bo0 w w LL 750 G 700 C550 w 0 500 < 550 F 2 w 500 H 450 F 400 INLAND EMPIRE WAREHOUSE/DI STFIJBUTION SPACE REGENT TRENDS AND FORECAST 655 617 595 577 ■ , 553 � 525 697 6$1 pp 757 738 2U6 2017 2019 2019 2020 2021 2022 2023 2024 2025 2030 2035 2D40 ■INLAND EMPIRE- MOST PROBABLE SCENARIO Over reliance in any one area of the economy is never healthy. Over time we know that businesses come and go and the economy changes. Southern California in particular, which was heavily reliant on the defense industry in the 1950s-1970s, learned a harsh lesson as facilities closed, workers lost jobs, and sites had to be re -purposed. Extremely large (over 250,000 square foot) warehouse and distribution facilities are unique, purpose build facilities which will be extremely challenging to repurpose if the day comes when they are no longer needed in the same way as today. PAGE 18 Taking a look at the jobs created, we can see that the salaries of warehouse and distribution workers skew toward the lower end of the scale, making it challenging for them to find housing locally, whether in Rancho Cucamonga or other locations. This pressure means they are likely commuting longer distances to their job, creating pressure on freeways, and increasing vehicle miles traveled. CITY OF RANCHO CUCAMONGA 2022 TYPICAL SALARY LEVELS BY ECONOMIC SECTORS MAN UFACrURING WHOLESALETAADE PROFESSIONAL SERVICES SOVERNMENT INFORMATION REALESTATF MANAGEMENT SERVICES OVERALL ARTS, ENTERTAINMENT TRANSPORTATION/WAREFK LL5E HEALrH CARE OTHER SERVICES ADM INISTRATIVE-SUPPORT-. RETAIL TRADE EDLICArIONAL SERVICES RESTAURANTS/HOTELS 579,995 $7s,za3 S70,S47 S67,296 $66,401 S6%304 S58,623 $56,26] 555, 350 554,826 549,205 W,035 gE536,358 535,759 F 797 $26,573 $0.14 $20,000.00 540,DDO.00 $60,W0.00 $80,01)0.00 5100,000.00 2022 PAYROLL Rancho Cucamonga has eight locations currently under some stage of entitlement or construction for new warehouse and distribution facilities over 75,000 sf. PROJECTS UDDER CONSTRUCTION- FSTMLITFD_0_3iM24 (l ELLOWOti]LAP) L 124344THSTREET:WAREHDUSEIDISCAIBL-EONCCMF.E%COMPMEDOFTA'O BUII=GS V= 2200,000 SQLARE FEEL -. EAST SIDE OF PECAN SOCITI OF ARROW, 104,269 SQUARE FEET OF PROSEC7SLNDERPL..�LNREITESI--E5TBi1iTED20v1202S (SS=GNAL�M 3. NONAPASTFIOETTWANDA: TWOWARE DUSEIDLSTRIERMONBiI LDINU TUTALING651.DDOSQUARE=, PROIEGTINVOLVES GPA LhL4 PREZONF ANNEXATION 4. NRC OF JERSEY BLVD. AID NELLCENAVE.: 143,014 SQUARE -FOOT INDI. L4JIWAREHOUSE PROJECTS E-N-F MEti IS UNDER REVIEW -FSTIALITE➢ 1029-2026 &RID ON hLW 5. SWC 9TH STREET AND V,=ARD AVENUE: WAREHOUSF7DISIRIBRIION IX b=1 C MIPRLSED OF 3 BUILDINGS ON VACANT LAND FOR 1,037,467 SQUARE FEEL. 6. NECBERMOSAAlD4711: IWOWAREHDUSFIDISTRIBUIIONBimrnNrz TOTALING 91,369 SQUARE -FEET RTIHIN THE NEO-INDUSTRIAL M DISTRICT 7. 13045 WHPITRAU NEW SPEC INDLSTR IAL-86,000 SQUARE FEET OF RIDTATRI.4LIWAREHDUSEO,TTH 3.000 FEET OF OFFICE S. 9910 6IH STREET: TWO MUSTRLUMAREEIDUSE BUILDINGS TOTALING 74 M7 SF The projects will hit the market for occupancy, with resulting employment gains, over the next three years most likely. PAGE 19 RANCHO CUCAMONGA WAREHOUSE/DISTRIBUTION HEW EMPLOYMENT 1'z0 kW5 1AM 8� E 6M x 4M 181 4A3 2W a 2023 2024 2925 2026 ■wI- ;rE ES As space becomes increasingly more scarce, projects are likely to become more vertical, following a similar pattern that has occurred in other areas with large amounts of warehousing and distribution. Further, newer facilities (built since 2010) are better prepared for automation and will increasingly move towards higher and higher levels of automation, further reducing their jobs density per square foot. The following chart indicates some of the pros and cons of continued warehouse and distribution facility growth, particularly in Rancho Cucamonga. PROS LABOR MARKET IS FULLY RECOVERED WITH 316,000JOBS BEING CREATED WHICH EXCEEDS THE JOBS LOST DUE TO THE PANDEMIC, INCLUDING SIGNIFICANT LOSSES IN THE WID SECTOR. FROM FEB'20 TO OCT'22 THE INLAND EMPIRE'S WORK FORCE ROSE BY +3.6% VS. CALIFORNIA DECLINED BY -1.3% FROM 01 2021 TO 01 2022 WAGE GROWTH IN THE INLAND EMPIRE HAS BEEN +4.6% VS. +1.0% FOR CALIFORNIA. WAGE GROWTH IN SAN BERNARDINO COUNTY WAS +5.2 % WAGE GROWTH IN RIVERSIDE COUNTY WAS +3.9 % INLAND EMPIRE WAREHOUSE SPACE HAS THE LOWEST VACANCY LEVELS OF 1.4% ASKING RENTS IN RECENT YEARS ROSE SIGNIFICANTLY WID SPACE IN THE INLAND EMPIRE IS MORE EXPENSIVE THAN SIMILAR SPACE IN ORANGE COUNTY AND SAN DIEGO COUNTY CONS FUTURE WID EMPLOYMENT GROWTH RISK -DUE TO AUTOMATION PER THE INSTITUTE OF SPATIAL ECONOMICS, 75% OF JOBS IN THE LOGISTICS INDUSTRYAIREAT RISK UCLA ANDERSON EXPECTS LIMITED EMPLOYMENT GROWTH IN WARE HOUSESTRANSPORTATION GOING FORWARD POLLUTION - IS A CONCERN FOR THE INLAND EMPIRE RESIDENTS INCLOSE PROXIMITY TO WID HAVE HIGHER HEALTH RISKS Dlstan Tram Low Birth Warehouse Asthma Haan Issues Weight Poverty Rate O.L moo —5525% 9.2%-5.4%-463% smile —56.0 9.1 —5.4 —45.2 2 rno% —52.3 —6.6 —5.3 _421 aislrlctayetage —47.8 —6.5 —5.1 Swce: Soutn Coast Air Ou;liip t0anegon enl Dwrict Note D—encompass Los Angeles Drange,R—side and 5an Bern a•d -munT es TRAFFIC — IT IS ESTIMATED THAT CITY OF RANCHO CUCAMONGA HAS 32,000 TRUCKS A DAY. NOISE —THERE IS SIGNIFICANT NOISE Automation is a particular concern. Various calculations on the susceptibility of Inland Empire jobs to automation have identified that we are at the highest risk in California and fourth in the nation with the potential to have up to 63% of the jobs automated in the next 20 years. This worry is not overblown as the rise of new artificial intelligence software like ChatGPT and others makes plain. Automation tends to most impact lesser skilled workers (McKinsey) which comprise a larger share of workers in the Inland Empire than at the national level. Further, the cost of robotic technology is growing cheaper by almost 50% (Stanford) and the cost of AI systems has dropped by half just in the last six years. As one of the top 20 Metropolitan Statistical Areas in the nation (#12) the Inland Empire has enormous potential. PAGE 20 Population of Top 20 MSAs, U.S., 2021 New Yak -Newark -Jersey City,NY-NJ-PA L. Angd—Latg Seach-A-heim, CA Chicago-Nap,x•tl le -Elgin, lL-114-WI � Datlas-Fors WvA.Ari glm,k TX ..........._ ...................__.. Houston -The Wood lands-SugarLaM, TX W a.�mffim-Arlmgm-Alcxao di a, DC -VA -MAW V Philadeiph ia-Camden-W ilmviglen, PA -NJ -DE -MD Ad=a-SandySpcmgs-Alo arctta, GA Miami -Fort Lauderdale-Pompam Beach, FL Ph—ix-M—Chandkr, AZ Bosauu-Camhridg�Newton, MA -NH Rivcrsidc-San Bcmardim-Onario, CA San Ftamimo-Oak lan&Berkeley, CA Betroit-warrrn-Ocal6om, M1 — Seattle -Tacoma -Bellevue, WA Mitmeapatis-St. PWI-Bioomingan, MN-W] — San Dicga-Clutla Viola-Ca&bad, CA Tampa-SI Aetaaburg-Ckar L,, FL — Dcnvcr-Aurora-Lakcwcod; CO Balti otae-Columbia-7ows,a,,MD � �SplFpp{lp ]0000000 15RW000 2W O[1[g0 250D0000 Yet, our income per capita is 295 out of 384 MSA's nationwide. Income Per Capita 1-Midland, TX 2-San Jose -Sunnyvale -Santa Clara, CA 3-Bridgeport-Stamford-Norwalk, CT 4-San Francisco -Oakland -Berkeley, CA 5-Naples-Marco Island, FL 293-Vineland-Bridgeton, NJ 294-Waco, TX 295-Riverside-San Bernardino -Ontario, CA 296-Springfield, OH 297-Dothan, AL 1 0 10,000 40,000 60,000 130,000 100,000 120,000 140,000 A recent headline outlining a Walmart fulfillment center in Chino recently announcing layoffs of 953 employees as it reduced work shifts as part of general cutbacks throughout its business line of services, illustrates the challenge. As the tides of the economy rise and fall, as large retailers come and go (Sears, Robinsons May, Circuit City) while e-commerce retailers like Amazon construct newer and larger more automated facilities, in some cases 4 million square feet, leading them to shut down and consolidate older and less efficient facilities, the Inland Empire's current economy is like a ship without an anchor, pulled hither and you by the tides of e-commerce. PAGE 21 What we need in our region is to attract industries to our area that add more value than simply moving product from the ports to the rest of the nation. This would reduce the amount of our labor force that needed to commute and improve opportunity for our residents to live and work in closer proximity to one another. The key to this change is to focus on policies and practices that raise the education levels of the Inland Empire population. Rancho Cucamonga's level of 37% with a bachelor's degree or higher, significantly more than our large neighboring communities. Figure 1: Rancho Cucamonga, CA At least High School Figure 2: Rancho Cucamonga, CA Bachelors Degree or Better Education 101 Education 101 Montclair Ontario Fontana Los Angeles -Lang Beach California United States Upland Rancho Cucamonga Claremont San Antonia Heights CAP Montclair Ontario Fontana Los Angeles -Long Beach United States Upland California Rancho Cucamonga San Antonia Heights CAP Claremont 0% 50% This trend impacts Rancho Cucamonga in particular due to the high number of residents with advanced degrees, and the mismatch between our local jobs and the skills of our residents. Figure 11. Educational Attainment of Rancho Residents and the Minimum Educational Requirements of Rancho Jobs, 2017 ■ Rancho Rescents ■ Rancho Jobs 69% 377. 29� 21% 14� High School or Less Some College or Bachelor's Degree Advanced Degree Postsecondary Rancho Residents shown are for ages 25 and o6der_ Sources: American Community Survey, 201d-2018: Longitudinal Employment Household Dynamics, 2017; U.S. Bureau ofLabor Statistics. 2018: Strategic Economics, 2020. This trend also explains a lot of the "freeway commute" that takes place into and out of Rancho Cucamonga. Many of the jobs in Rancho Cucamonga are occupied by people who live in lower cost housing markets in Fontana and Riverside, while many of our own residents still drive to jobs in Los Angeles. PAGE 22 i. .• reek Lake 0 Mt B Arrowhead La Canada _ _._ �.. rsu•har Na Irilia Azusa sta moo San Bernardino ncho Curamon Fpmm�a Los Angeles Pena aranas C ity of Yuca eo Commerce nausrry aol Chi 60] CEtime Whittier _ Riversi e Irvgrewo0d C'J rrri Oowney Moreno Valley " no Fulls Norco to Park March Air DRIVE FOR WORK DRIVE FOR HOUSING Corona Reserve Bo" Lake Mathews Lakeview [ �Jo: rr, ran rl Nuevo And as noted earlier, the City of Rancho Cucamonga is also well positioned to take advantage of growth industries, especially with our resident's higher level of education: Upper Income Households SoCal Cities Los Angeles 266,293 56.4 600 Long Beach 27,367 38.7 550 Santa Clarita 21,377 92.1 U-. 500 Orange Countyo Anaheim 20,293 42.6 0 450 Santa Ana 11,819 154.1 g 400 Irvine 35,961 54.5 350 Inland Empire San Bernardino 4,731 173.5 300 Riverside 12,669 63.9 Rancho Cucamonga 13,927 40.1 250 San Diego 120,803 49.7 —$100,000 to $149,999 —More than $150,000 Chula Vista 17,025 95.1 Earnings gaps between coastal and Inland areas are beginning to equalize or even swap in some cases. LA OC Rv SIB Less Than High School 39.0 41.4 34.9 33.6 Less than HS 25,369 25,699 23,416 High School Graduate 36.2 36.9 31.6 31.5 HS Grad 32,134 32,288 30,563 Some College 32.0 31.8 28.4 29.2 Some College 39,354 41,162 36,830 Bachelors Bachelor's degree 53,289 67,131 56,577 Degree 27.6 26.8 25.8 26.3 Grad/Professional 80,807 89,585 80,940 Grad./Prof. Degree Deqree 24.7 25.7 23.4 24.3 The Inland Empire as a whole should focus on at least 50% of its residents achieving a bachelor's degree or higher. Further, we should carefully consider how much of our remaining area we want to continue to be built up with warehouse and distribution centers or there may not be much remaining space left for firms that add higher value. In Rancho Cucamonga, as an example, the City has long envisioned the PAGE 23 Haven Avenue Corridor as an office use corridor with retail and residential nodes. Similarly, the City has focused efforts to attract, retain and expand businesses that manufacture food and medical products. A well-educated workforce and a well -diversified economy will help the Inland Empire as it seeks to move its income per capita up to a level equivalent to its population and popularity as a metropolitan statistical area. So, in short, we may be wishing for a good morning, but it appears the events to come are likely to happen whether we desire them or not. While the Inland Empire may be somewhat insulated from some of the immediate effects of a federal and state downturn, long-term we need to change our trajectory, or it may not continue to be such a good morning. We need to improve our education, highlight the quality of our workforce, diversify into new and growing sectors, and provide greater housing opportunities for our workforce. Public Safety "Never laugh at live dragons "- J.R.R. Tolkien As previously mentioned, the suburban areas surrounding the Los Angeles and Orange Metropolitan Statistical Areas have, post-COVID, seen a reversal of the prior patterns where new populations moved toward the coastal areas. Now, due to rising costs of living and decreasing public safety, more of the population has been moving out towards the inland areas seeking a better standard of living. Part of that outward and inward migration is a greater emphasis on public safety. Suburban areas have typically been a haven for families, with higher -achieving school districts and lower rates of crime and homelessness. Unlike some urban inner-city areas, many suburban areas recognize the dragon is only sleeping with one eye shut, and is otherwise very much alive and likely to wake up at any moment. The City of Rancho Cucamonga has been a contract agency with the San Bernardino County Sheriff Department since incorporation. We are the largest contract serviced by the County Sheriff at over 200+ personnel and the relationship has proven over the years to be mutually beneficial. Our substantial and growing local department provides surge capacity that is beneficial to other contracts and the larger department as a whole. At the same time, we benefit from the dedicated and world class resources maintained by the Sheriff Department, including helicopter patrol (40 King), Crime Lab, Communications, Homicide, Crimes Against Children, HOPE Team (homelessness), Specialized Enforcement Division, and membership on regional units that focus on narcotics and human trafficking, without the cost that would otherwise come with staffing those units. Nevertheless, as police and sheriff departments nationwide have discovered, staffing is becoming ever more challenging. Post-COVID, years of shrinking investment in front-line first responders by many large agencies have decreased interest in this career choice. Confronted with increasing daily violence, decreased tools for de-escalation, lack of diversity and equity in staffing, and spiraling litigation, police departments are finding it harder to fill positions both in safety positions and non -safety positions. As a result, the costs of public safety are rising, and the City's forward looking decision decades ago, to invest in the Sheriff Department, now appears wiser than ever. FY 2023/24's budget will include a Sheriff contract worth $49.6 million dollars, or nearly 44% of the total General Fund budget. Because of the size of that one contract, it is important to highlight some of the upcoming changes that have significant impact: Pros + The Schedule A (yearly list of approved positions and equipment) is now billed at an all Tier 2 level of employees (equivalent of PEPRA) even though it is actually a blend of both. This financially benefits the City. + Body Worn Cameras are being implemented and there will be no costs for contract agencies, in the first year, a savings of $218,000 for Rancho Cucamonga. PAGE 24 + A Zoom Deputy program able to take remote reports quicker and more cost-effective for certain types of incidents is being well used, with 1,141 calls for service and 624 Disposition Reports drawn in a 12-week trial period, even with only 50% of the unit staffed. + A COAST Team is being added, which is a proven best practice consisting of a specialized unit designed to address homeless services and is made up of personnel from the Sheriff's Department, Department of Behavioral Health (DBH), and County Fire. The initial concept consists of one deputy, one DBH social worker, and one firefighter with a crisis response dog. This unit will join the HOPE team. + Countywide Cost Allocation Plan (COWCAP) went down by nearly $600,000 even with a larger contract. + Vehicle insurance decreased by over $500,000 due to new methodology Cons - Law Enforcement Liability coverage increased $1M - General Liability coverage increased $261,000 - Workers Compensation coverage increased $450,000 - Cost of Sworn personnel increased 4% with an additional 1% POST incentive; much of this was to help with retention of Captains including additional equity, additional top step, additional Admin Duty pay and a bump in the annual uniform allowance - Supplies are now broken out each quarter per station with billings based on actual use instead of an estimated amount 'A man that flies from his fear may find that he has only taken a short cut to meet it. " — J.R.R. Tolkien Staffing, staffing, staffing Organizations, both public and private, are competing against one another in a pitched battle right now. The prize — employees. We are both desperate to hire new employees and scared to lose existing employees. Finding stable, hardworking employees has suddenly become the mythical fountain of youth that everyone is searching for. One of the most notable sectors of the economy which still has not regained all the employees lost during the pandemic is the government sector. This war for talent is often difficult for decision makers and the community to understand. The following trends, however, illuminate several of the reasons for a shortage of employees in government: • Despite pensions, benefits, and competitive salaries there is decreased interest in government jobs • Higher skilled workers are in ever increasing demand particularly for job areas that exist in both the public and private sectors, including engineers, planners, IT workers, finance, and human resource professionals. • There is an overall shortage of talent in certain markets. Skilled blue-collar workers in the electrical field is one such example. • Many governments work a traditional schedule entirely in the office and more workers than ever are seeking work hour flexibility and a hybrid schedule • Retirement rates post pandemic are significantly higher than originally forecast, including an increasing prevalence of people retiring at earlier ages than previously and there are not enough people entering or in the job market to replace these retirees PAGE 25 Culture is the strongest magnet to attract and retain talent. More than ever employees and prospective employees care about where they work, the work environment, who their teammates are, flexible options, how they are treated, and the purpose for which they labor. Rancho Cucamonga is not immune to these trends. Our 12-month turnover and percentage of vacant positions remain higher than desired at a combined level of 12.75% (includes retirements, voluntary and involuntary turnover). Comparable with other public and private employers there are a variety of reasons for the turnover including the final phases of an increased wave of retirements that began in 2018 and will continue through 2025, greater opportunities for economic mobility through promotions at other employers than has been typical in the last 20 years, rising competition for higher skill middle management employees particularly those with unique skills in critical areas and decreased tolerance among employees for longer work hours, longer commutes and inflexible schedules or working conditions. To ensure Rancho Cucamonga remains a premium employer the City has been on the cutting edge of human resource policy changes in the public sector including: • A dress your workday policy eliminating every day formal work attire restrictions • Bring your baby to work that allows parents with newborns to bring their babies into the workplace if certain conditions are met • Bring your dog to work that allows pet owners with dogs to bring their fur babies into the workplace if certain conditions are met • Hybrid work policies that allow remote work and flexible schedules for certain positions and under certain conditions where feasible • Increased outreach to non-traditional groups for a variety of public sector jobs to include diversity, equity, and representation • Greater focus on hiring for "humble, hungry and smart" coupled with enhanced professional development opportunities that allow more employees to 'grow into the next position" than ever before • Elimination of traditional evaluations and merit increases which are replaced by placing everyone on a standardized yearly time frame, automatic increases for positive performance, and an interactive professional development plan that is jointly developed between employees and their supervisors with a focus on coaching rather than management. In Rancho Cucamonga we believe the best approach is to face one's fears head on and we are embracing the opportunity improve those things that make us a desirable employer for many. PAGE 26 Rancho Cucamonga Hospitality Outlook — Positive "There is nothing like looking, if you want to find something. You certainly usually find something, if you look, but it is not always quite the something you were after. " — J.R.R. Tolkien, The Hobbit The hospitality sector remains strong for Rancho Cucamonga. Hospitality traditionally includes both hotels and restaurants. With respect to hotels, as of March 2023, occupancy was 83.4% up 7% year to date; Average Daily Rate (ADR) was $162.39 also up over 7% year to date; and Revenue Per Average Room (RevPAR) was $135.37 up over 15% year to date. This is the strongest performance of any group of hotels in the region and it helps explain the strong interest in new additional hotel locations in the city. Occupancy for the year is expected to be in the low to mid 80% range, which is the traditional threshold for additional hotel construction. ADR should hold steady on the $160 - $170 range, while RevPAR should edge up close to $140. Rancho Cucamonga has substantially higher occupancy, room rate and revenue per stay than our closest competitor, Ontario. Several years ago, the City was actively engaged in trying to convince hotel developers that they should look at luxury and full service hotels in the city, not the business class and limited service they traditionally favored. Now the conversation has shifted, significantly, and every hotel developer active in the area is proposing nothing but luxury and full -service hotels. In fact, the first true luxury boutique hotel, a Hilton Tapestry brand at Base Line and Day Creek, is under construction in Rancho Cucamonga and looking to open in Q4 of 2023 or Q1 of 2024. That hotel, which will include a rooftop bar and restaurant inside, is just the first of what is expected to be other new up-market hotel offerings in the future. The Greater Ontario Convention and Visitors Bureau recently rebranded as GoCal. This change reflects a key metamorphosis in the area. The Inland Empire (Riverside and San Bernardino County) is the fastest growing region in California. Much of that change is concentrated in the West End of the Inland Empire (Fontana, Ontario, Rancho Cucamonga, Jurupa Valley, Eastvale, Norco, Corona) around the 15- freeway corridor. Many people are unaware of the shopping, dining, hospitality and entertainment options in the area, even long-time residents, as the change in the last 15 years has been quite dramatic. Seeking to expand its area of influence, encompass more experiences, while reaffirming both what the area was, is and is becoming, the GOCVB is now GoCal. This change emphasizes the "Go" part of the name and the area's growing focus on tourism. It also proudly plays off its location in Southern California, eliminating any confusion with Ontario, Canada. GoCal plays up the connectivity, accessibility, and diversity of the area. Im %W'AL GOfao k G0ff%`W"0AL So much, so close. SoCal. INLAND & UPWARD PAGE 27 The goal of GoCal is to deliver economic impact for the region. Deliver Economic Impact For Our Destination • Increase bookings and room nights from city-wide conventions and events • Increase qualified leads and room nights for self-contained meetings • Diversify lead types • Grow Greater Ontario as a destination for leisure visitors • Increase visitor length of stay • Support Ontario Convention Center expansion • Support Ontario International Airport in lift and marketing efforts m • Total leads: 350 annually • Total booked group room nights: $70K annually • Convention Center occupancy: 72% annually • Return on investment: $23:1 • New Market Development Maintain Trust and Respect With Stakeholders E& INITIATIVES • Define and communicate roles for the region • Expand and develop GOCAL as a regional destination organization • Educate local residents and the business community about the visitor economy • Educate and provide relevant information to enhance hotel performance • Develop relationships and engage with restaurants and attractions %V GOAL • Stakeholder satisfaction on the survey is 90% • Renew 10-yearTMD • Quarterly Meetings PAGE 28 Curate a Portfolio of Experiences • Continue to leverage and expand California welcome centers • Support partners in leveraging existing events to drive visitation • Create a new signature event to encourage overnight stays • Pursue strategic partnerships to drive event development • Develop and expand the California Sports Hall of Fame Museum and sr • Support the development of regional and local transportation networks ow M T MIS • Quarterly average unique web visits — increate by 15% annually • Increase visitor traffic at CWC by 12% annually • Increase in domestic and international airline passengers • Create an additional signature event • Increase I AM attendance by 10% annually With that rebranding comes an expanded focus on northern Riverside County and Eastern Los Angeles County and more extensive marketing of the regions many amenities. GoCal is the premier tourism organization representing Ontario and Rancho Cucamonga in the Inland Empire. The rebranding aims to generate economic benefits and employment opportunities, targeting a return of $23 for every $1 invested in tourism. Stakeholder surveys showed overwhelmingly positive responses to Greater Ontario as a destination and the Convention & Visitors Bureau as an organization. It is expected that this rebranding and expanded focus will further increase tourism and drive future hospitality expansion. In addition to GoCal, the area should soon become the location of Brightline West. Brightline is the only private provider of modern, eco-friendly, intercity passenger rail service in America. Recognized by Fast Company as one of the Most Innovative Companies in travel, Brightline offers a guest -first experience designed to reinvent train travel and take cars off the road by connecting city pairs and congested corridors that are too close to fly and too long to drive. Brightline is operating its first passenger train in South Florida - Brightline Florida - and is developing its second system, Brightline West. For over two decades, tens of thousands of motorists from Southern California have sat in their cars in a slow moving 10-20 mile traffic backup on I-15 on their way to or from a Las Vegas weekend. While air travel is one alternative, the cost is not inexpensive and post-9/11 it has become less and less convenient and reliable. First envisioned in 2005, work began on planning a high-speed rail from Las Vegas to Southern California. It took decades to assemble land, acquire right of way, approve project labor agreements, and complete the environmental permitting but now that process is complete. Brightline West will build on Florida's award -winning service by connecting Las Vegas and Southern California with the first true high-speed passenger rail system in the nation. This 218-mile, all -electric high-speed rail service will include a flagship station in Las Vegas, with additional stations in Apple Valley, Hesperia, and Rancho Cucamonga. At speeds of 186+ miles per hour, trains will take passengers from Las Vegas to Rancho Cucamonga in just 2 hours and 10 minutes, twice as fast as the normal drive time. The Rancho Cucamonga Station will connect to Southern California's regional Metrolink service, allowing for seamless connectivity into downtown Los Angeles and beyond. Brightline projects it will raise the requisite capital to begin construction prior to the end of CY 2023 with an ambitious construction timeline that ends with initial operations prior to the 2028 Summer Olympics in Los Angeles. The funding will include private equity and debt along with $3.75 billion in grant funding PAGE 29 for high-speed rail projects from the Bipartisan Infrastructure Act. Brightline has proven its concept works in Florida, thus giving it momentum none of its predecessors, Desert Xpress or Xpress West, ever had. Further, by extending the line into Rancho Cucamonga, it is connected to airports at both ends as well as Metrolink to both Los Angeles and San Bernardino. This enhanced connectivity is an added benefit none of its predecessors had. Brightline is a joint public -private partnership between the States of California and Nevada as well as Brightline West. It is estimated the new line will create 35,000 construction jobs and 10,000 permanent jobs once it is operational. The line could bring over $10 billion in economic impact and serve up to 7 million passengers the first year of operation. Further, the environmental benefits are potentially enormous with up to 3 million cars diverted from I-15 and a reduction of 400,000 tons of carbon dioxide emissions per year. Clearly, with this kind of potential, one can see why Brightline, in addition to GoCal will spur further hotel stays and why the City is looking at how it can capitalize on these hotel stays by out of town guests. In many communities, these out-of-town guests pay a nominal room tax on their daily stay which funds general purpose revenue that cities and their local residents can use to address homelessness prevention, property crime reduction, roadway repair, enhanced parks and open spaces, improved senior services and school partnerships focused on youth programs. In addition to hotels, the other traditional part of the hospitality sector, restaurants, are seeing a resurgence. _ King's Fish House in Victoria Gardens recently finished an ' extensive remodel and expansion making it a flagship store for the chain. With the pandemic over, Lonestar Grille, Kalaveras, Mama Por Dios, and Texas De Brazil are seeing solid sales, International Food Village just east of Victoria Gardens is fully tenanted and sold out on weekends, Haven City Market has added several new restaurants and is now fully occupied, and the City has a new Pancho Villa's, Cava, Bushfire, Sweetgreens, and Shake Shack all of which either have opened already in 2023 or will open soon in 2023. - Several local breweries are expanding, additional coffee shops are under construction or in negotiations and the City is seeing extensive interest in additional drive thru locations. Rancho Cucamonga is also working on several restaurant/sports activity locations including several with a focus on dogs and trending sports. All of this bodes well for the City as a vibrant hotel market requires an equally vibrant and diverse nearby restaurant scene to attract additional stays. It also shows how sometimes what you find is slightly different than what you thought at first glance. PAGE 30 Local Property Tax 'Al/ that is gold does not glitter, Not all those who wander are lost. " — J.R.R. Tolkien, Certainly, few areas are as close to "dragons gold" in California politics as the property tax. Property tax is a lagging economic indicator because it is assessed a year in arrears and so major economic changes aren't felt in the property tax collection for 1-2 years after they begin. The lagging nature of this indicator is slowly becoming clearer as inflation and high interest rates have an impact on the real estate market. We see property tax growth beginning to slow as fewer properties are coming on the market and overall transactions are down. Although not our most important revenue source, as a post Proposition 13 agency, property tax nevertheless remains significant for Rancho Cucamonga, and in particular the Rancho Cucamonga Fire Protection District. We will need to keep a close eye on this revenue stream as long as higher interest rates persist. The City of Rancho Cucamonga experienced a net taxable value increase of 8.6% for the 2022/23 tax roll, as compared to the countywide increase of 9.4%. This amounted to about $1 billion in assessed valuation growth. The Proposition 13 adjustment of 2% accounted for $231 million, about 25% of the growth in the city. Residential property is roughly 70% of all property tax value in the city (90% of all parcels) and experienced a $1.6 billion growth in assessed valuation. The current median price for detached single-family residential increased last calendar year to over $850,000 in May 2022 although due to rising interest rates it has subsequently declined to around $750,000 which is where it was in the prior year. MONTHLYDETACHED SINGLE-FAMILY HOME SALES Jan. FeD. Mar Apr May Jun. Ju. Augseo. Cu. NDV. Der_ $859,UK1O #4fflAfld m V E-G U Z $7W.WO 5850.MO i$d0.�0O °o ■ 2= .20 ■ M1 ■ 2D22' r 5d 4d Jan. Feo. Mar. Apr. May Jun. AA. Arig. Sep- Oct. Now. Dec. 'YEAR-TO-DATE Declining home sales are significantly below 2021 and in many cases even below the pandemic year of 2020. As interest rates have continued to rise to levels not seen in 20 years, the residential move -up market has continued to decline. Consumers are reluctant to trade in their existing lower interest (2%- 4%) loans on higher interest (5%-8%) loans even if it does involve moving up to a larger or newer property. As long as rates remain this high, and the supply of new homes coming on the market remains modest, this trend will persist until interest rates moderate. The midterm forecast is that growth will continue to slow for the upcoming FY 2023/24 tax year. PAGE 31 Similar to last year, the market continues to push for more moderate and higher -end apartment projects. The City presently has some 1,200+ apartment units under construction, with another 500+ units that were entitled. We are, however, beginning to see a slowdown in the apartment market, at least on the construction end, as higher interest construction loans and lower loan to value ratios slow down activity not already financed and ready to go. Despite recent trends, single-family residential comprises over 45,000 parcels while multi -family residential is just under 500 parcels in Rancho Cucamonga. Given that a portion of The Resort North will include some more for -sale residential, and all of Etiwanda Heights' 2,000+ units are for -sale, it is clear that single-family for -sale homes will substantially predominate in Rancho Cucamonga for the next 10+ years. Parcel Counts Taxable Values $1,000.000 M0,000 $600,000 0 a N 01 R S400,000 5200,000 $0 1etxhed 78.9% Ariched 18.0% 0 Others 2.7%5 2 Jnits 0.3% 0 4 Jnits 0.2% Others 0.1% Total: 100.0% —Median Price —Avg Price detxhed 75.7% Attached 13.7% Others 10.1% 2 Units 0.2% 4 Units 0.2% Others 0.0% Toul= 100.0% Ya L� `L� Y❑ Ld Ld !❑ !fl !� 1P e id 'L4 1p 15P Year As would be expected, the Victoria Gardens open-air lifestyle center remains the highest taxable value property in the city of Rancho Cucamonga. Next is BTC III Arrow Route an industrially zoned property that was formerly a steel mill, closely followed by Homecoming in Terra Vista as well as Solamonte Apartments and GSIC II Cucamonga, another apartment complex (Avana) located just west of the northwest corner of Haven and Arrow. Prologis/Catellus industrial properties, Bridge Point industrial properties, Frito Lay, and Schlosser Forge help round out the top 10, along with MG Victoria Arbors Apartments. Altogether, the top ten most valuable properties account for just under 7% of the total assessed valuation or about $2.25 billion. The total valuation in the City is approximately $32.9 billion dollars. Overall land use distribution based on assessed valuation reasonably reflects the top 10 assessed properties with almost 62% residential parcels and just over 30% industrial parcels. PAGE 32 Reflecting its relatively built out status, Rancho Cucamonga no longer has the highest total assessed valuation with Ontario in the first position at $36.4 billion in value. Between the two agencies is a vast difference. As a pre -Prop 13 city, Ontario receives 17+ cents for every property tax dollar assessed while Rancho Cucamonga, a post -Prop 13 city, receives only 5 cents. Property Tax Dollar Breakdown $ 0.2247 Education Revenue Augmentakian Fund 30.14390 Etiwanda Cdony Elementary School $ 0.1565 Chaifey Union High School $ 0.1484 County General Fund $0.1248 Rancho CucamangaFire District $ 0.0511 Rancho Cucamonga C,erwral Fund $ 0.0429 Chaifey Community College $ 0.0292 Inland Empire U5lities Agency - Imp C $ 0.0261 Flood Control Zone 1 sa.015d0 hardElpteumesAuemY-Md-QW 1.DDM9 'Ynzrlrten"Nrt or&ftd5-cam"de S a.062a6 &K e'lITU dEM Cf WY - F17skal FtrduaPPL'd 1.0618E Mcc CmYd Adrrin 19 2 S 1.0610- �Sxelmenmrl 0r SJDM- Mentaly Handspped E •1.DDWE IWM EJfp1'e .Orl1iMUE0e CaM Eta= t -1 WDi: �Sxelmemei l Cf SJDM- Devekp7eN C&7w S 1.0000 Looking at the Top 40 net taxable secured value changes, reveals two distinct strong land uses, industrial and commercial. Only six (6) commercial properties cracked the Top 40 net taxable secured value changes. The Top 10 value changes spanned a range from $1 million to $37 million, with some large vacant industrial properties coming on the list as they entered pre -entitlement. The Council's strategic look at how industrial development is managed is proving fruitful, both to ensure the residents are protected from any adverse environmental impacts and to help improve the fiscal performance of these properties as they evolve to higher and better future uses. All that is gold does not glitter nor are all who wander, lost. 'All that is gold does not glitter, not all those who wander are lost. " - J.R.R. Tolkien PAGE 33 "It is not the strength of the body that counts, but the strength of the spirit. " — J.R.R. Tolkien Local Sales Tax In terms of sales tax, the situation has also changed. In FY 2020/21, the City lost approximately $2.7 million in sales tax. That represented an 8-10% drop in revenue. Although recouped in FY 2021/22, it was largely due to a post-COVID bounce from consumers flush with cash. With cost escalation not slowing down, the impacts on re -staffing and re -opening programs are significant. Of greater concern are changes in sales tax allocation. With the pandemic having accelerated the shift to online retailers, weaker brick and mortar locations are starting to attrit. Additionally, under the Wayfaircourt decision, out of state retailers remitted sales tax to the County pools, where it was then allocated to underlying jurisdictions based on their share of the County pool. In late 2020, a large online retailer with warehouses in and out of California, changed their status to an in -state retailer. This change has shifted their sales tax to the locations of the warehouse/fulfillment centers that deliver product to end customers. In so doing, this entity was able to activate previously negotiated sales tax rebate deals with those fulfillment center locations. The result benefits the retailer substantially and, in addition, negatively impacts hundreds of cities in California. Now, going forward, the shares of sales tax most cities were receiving as part of the County pool allocation are reduced, and all the sales tax goes to the very few locations with the privilege of having a fulfillment center, regardless of where the end user resides or who ordered and paid for the merchandise. In the case of Rancho Cucamonga, this impact was in excess of $1,000,000 in sales tax that on an ongoing basis the City will no longer be receiving. While the impact of this is somewhat blunted by the additional out-of-state sales tax collection from Wayfair, it is substantial. A recent analysis by the California Department of Tax and Fee Administration indicated that due to the current allocation rules between a few dozen agencies are disproportionate winners at the expense of hundreds of other agencies throughout the State, and much of their gains are subsequently rebated to the private sector business. a SALES TAX VS USE TAX - B#tADLEY-BURNS Sales Tax applies when the goods are located in California at the time the sales occur. This includes a stock of goods held in a California warehouse, fulfillment center or retail stores. Use Tax applies when title to the goods passes to the purchaser at a point outside cf California_ Goods that ship to a customer from outside the state are generally subject to use tax. Q coteries PAGE 34 a ALLOCATION OF BRADLEY-BURNS TAX Sales Tax PLACE OF SALE {where the sale/order was placed or negotiated) • Allocated directly to local jurisdiction • If an out of state retailer does not have a permanent place of business in this state other than a stock of tangible personal property then local tax will he distributed to the jurisdiction where the inventory is located at the time of sale Use Tax • PLACE OF USE • Allocated indirectly through the courtywide use tax pool system There are certain circumstances where local (1%) use tax can be allocated directly. H00 a AMAZON - BRADLEY-BURNS ALLOCATIONS Historical Structure • Out-of-state • Warehouses in CA were owned and ❑perated by a 3 1 pa rtV • Taxable goods "drop -moped" to customers �. • Local tax allocated to countywide use tax pool based on where the goads were shipped/place of use .Per Re91�'!pe IL 44 Avumw ra[ h][ rlquled ra iRYaa [ellF! pf flIIR � tlrc 3• pulq iaR1F]�d!! rdrrc ��Idntare�X,i[5errfon.lummrr rn�nuva an au[o�smrcraiepoiry and 'd mr rm �YrjrliXalN �r1aM tl[rough me PauS wirrc tfnzv rerc f %=ed New Structure In -state & out-of-state • Warehouses in CA owned and operatelazon ' QgoW Mventor ied in CA are subject to Wes tax • Local tax allocated directly based on place of sale and indirectly based on place of use • Change retroactive to 4Q20 Hd Li PAGE 35 Local Tax ... _ (Bradley -Burns) Allocation . , .., out OfSIAM C�104fk4Formmwn; fiJfitvertt Guidelines When sales tax LOCAtMis MIs atD • lolheuxintwide lhe0ftSrtf0rle5Miih applies peal bw on Pawkt 0 the killfa at tZnI1R i5 MMv located i CALIFORNIA SALES & USE TAk Tax Allocation Guidelines for Local Sales and Use Tax This chart is designed to show general scenarios that can impact the California local (1%) sales and use tax allocation_ This chart does not exhaust all the sales and use tax law nuances that may determine a taxpayers filing status but rather focuses on the most common processes from sale to delivery_ Tmtable Trensaclirm PLACE OF SAI Not In -Store In -Store LOCATION OF GOODS Dut of State Calilomia Fulfillment Calitamia In -Store In -Store Fulfillment Center Owned& Fulfillment IGnofdswithdrewn Igoo�s withdrawn ATTHETIMEOFSALE Center Operated Lty a 3rd Party Center Irrve�rmo�iyrey in�enior�yl Vendor` tW CUSTOMER Shipped to Picked up In• Drop•shlptled" Shlppedta Shlpped to Puked up Qverthe Calitwnfa Store IClick & to California Califwnfa Callfnrnia In -Store Coun4er RECEIVES • t • Customer Cdle�t} Customer Customer Customer IClidc & cDllectl ALLOCATION OF LOCALTAX 'ln thissrzrcorio- N.erctm7er does notowcrostork ofgood; in card ninorie mtes ordivs uer�gOti. a dwa o-ismts An out ofsmts rwrwwvurmt rnquired to hold omtrerk pewit bran instate third petyx hausa if they do not o astock ofSoods at the time ofmWe. So.—C ftria Deparbn t.ITaa&rye Administration RegAatfons 1BD2&1699 PAGE 36 Forecasts for future growth of sales tax are also troublesome in some regards. Although statewide a bounce was experienced by brick and mortar last year, especially in the 4t" quarter, that bounce appears to be flattening and is not expected to continue for FY 2023/24. This slowing was pronounced in the 4Q of CY 2022 and further slowing is expected in 2023. Online sales meanwhile, continues to grow. Two of the top 5 San Bernardino County Sales Tax Pool accounts belong to an extremely large online retailer with multiple significant warehouses in the County. Brick 8 Mmta Online Local 1% Sales Tax by Calendar Year y1,B00M $1.400M $1.20OM $1,000M MM MM V-WM yMh1 $Old '0] ']1 '02 '03 D4 "X '06 '0' "+d U9 '10 1 '12 '13 '14 ' _ '.6 '17. IS '.9 '20 21 a Forecast for FY 2023124 In the first calendar quarter of 2023, significant U.S. retailers announced plans to close about 1,800 stores, nearly three times higher than store closures in the same quarter in 2022. With inflation slowly coming down, but remaining stubbornly high, real wage gains are minimal and spending on services is slowly declining. Even Amazon has seen sales gains less than a year ago. In general, statewide sales tax trends indicate 0.5% growth in revenues in the immediate forecast, the lowest in many years. Consumers are carefully monitoring their own financial situations and pulling back on purchases. Growth will gradually decelerate throughout the year and overall little to no gains are expected. Pertinent details include: • Autos and transportation will be down over 3%, hobbled by high costs on cars and even higher financing rates. With Tesla moving out of Rancho Cucamonga and into Upland this is an area of minimal impact to the City. • Building and construction are expected to grow just under 1% compared to 3.5% a year ago. Consumers are spending less and there is significant demand for materials in areas hit hard by the winter storms. New construction remains modest at best. • Business to Business sales are expected to increase just over 3% next year. Comprising nearly 33% of this category's revenue, eCommerce fulfillment centers grew 11% as newly opened centers expanded direct taxpayer allocations to agencies. The high cost of materials, order backlogs, and a slight easing of supply and labor challenges supported industrial receipts. • Food and drugs are expected to rise 2% next year. Grocers' recent gains revealed ongoing, inflated prices of food and other taxable merchandise sold in the aisles of both major chains and PAGE 37 independent stores. When combined with drug stores, the other key segment, this group will experience a modest improvement in sales tax revenues for the current and next year. General Consumer Goods is expected to experience a small decline next year of about 0.3%. Core inflation above the federal reserve's target level continues to be a key factor in rising local tax receipts from general consumer goods. Indicators reflected personal consumption declined in the last two months of 2022. Growing monthly expenses have provided consumers with a reason to remain frugal, fueled by rising mortgage and credit card interest rates. Major retailers that propel the sector offered cautious outlooks with ongoing softness surrounding discretionary categories. The short-term outlook expects the group to remain flat with a chance for a modest decline throughout CY 2023. Restaurants and Hotels remains a strong area of the market. Growth of near 3.6% is expected next year. Due to the shift from consumers spending less on tangible items and more on experiences, spending on travel and leisure is expected to surge while local restaurants will begin to see slowing foot traffic. Among other challenges, the industry staffing crisis is impacting the ability to provide the optimal level of service at a time when service is the key attribute of the restaurant/hotel experience. Additionally, customers are looking for the best value deal which will spur competition between businesses. Passing along higher labor, food, and other costs to patrons in the form of increased menu prices or charges at venues will be commonplace. Subsequently, this group will experience increased future tax collections over the next two years. The chart below shows the makeup of Rancho Cucamonga's sales tax. Stake & County PDd 14.256 Restaurants & H otel s 15.856 General -Consumer Goods 27.996 Autos & 7ransport3tion 7.4% wlding .1 i;Gnstructmn 1% usiness$ Indusiy 1.0% )Gd $ Drugs 1% A & SerwloeStAGns B. d% Locally we expect that sales tax will decrease slightly next fiscal year. This is based on State and National trends particularly in general consumer goods, which is a heavy sector for Rancho Cucamonga. Also, growth in County pools is expected to weaken in particular as online sales increase and sales tax is allocated to a few locations that host the warehouses with the product, while those locations where consumers are spending the money on the purchase increasing receive less and less benefit from those purchases. Longer term, our local investments in growing the restaurant and hotel sector are expected to bear fruit, but not necessarily quickly. PAGE 38 Insurance Challenges — weather, cyber and inflation "It's the job that's never started as takes longest to finish." — J.R.R. Tolkien, The Lord of the Rings A review of the insurance market is a key insight into multiple macro -economic factors that influence costs going forward, provide a key review of recent past experience, and include a glimpse into expected future trends. Much of this data is courtesy of Alliant Insurance Services, a leading insurance broker for the public sector. Key highlights of the current market include: Market Conditions Impactful issues for insureds • Liability capacity pull bacl and withdrawals have been significant over the past two years • Property capacity redact` . 15%to 30% reduction in capacity from incumbents • Coastal and wildfire capacity continues to be especially difficult • r :apacity is shrinking and particularly acute for certain industries (Public Entity) • Insurers produced negligible pruiu ui zu« — Expected $112b in Global Insured CAT losses in 2022 — 3rd Worst Loss Year on Record. • Excess Workers Compensation remains stable, but retained layer may be experiencing .aims volume. • Historically low interest rates have hampered carrier investment returns. • An increased pattern of major property catastrophes such as hurricanes, typhoons, wildfires, winter storms and etc. over the past 5 years. Is this the new normal? • Consistent ocreases in attritional property losse (fires, water damage, tornados, hail, wildfires). • Increased inflation has added to the issue of valuation across all property classes. • Social inflation & Litigation Financ. driving up liability verdicts and settlements. • Ransomware cyber lasses are systemic - $6 Trillion Impact in 2021— Expeamg $10 Trillion by 2025 — 2019 was $2 Trillion 3 &A iant No, it's not your imagination. We really are having a significant increase in weather -related natural disasters lately. And they span the gamut from hot to cold and dry to wet. PAGE 39 Recent CAT Losses x: Drought Flooding 5ildfires Tornadoctive Storm ofthe Lower48 States are in drought 2021—More than 50 severe flood events .I'� Record -breaking 21 C•%J named storms in 2021 fit, 'L7' 2021 wildfires 299.9 Million acres of crops in U.S. are experiencing drought conditions this week a $Sob Economic Loss —only $20b insured $45B+ in insured losses (US) IDA = $306 Alone Burned over 7,000,000 acres 120.2 Million people in the U.S. are 2022 —KY Floods 37 deaths (�\ \V Hurricane Ian & Nicole = $70B? $1513 in insured loss affected by drought this week A2022 = 7.5m acres IV20211376 tornadoes in A Uri-2021 Over 110 the US compared to 1075 deaths associated in 2020 ILOver 100 deaths Estimated $2013+ associated insured losses Estimated $10l largest Q1 loss record insured losses Worse yet, they are not confined to one area but are all over the United States. Major U.S Losses in 2022 U.S. 2022 Billion -Dollar Weather and Climate Disasters AElliott —2022 over 65 deaths associated Estimated $5.46+ insured losses ftllftw • Mrought/Heat Wave Q Flooding ® Hall 4 Hurricane `Severe Weather Q Tornado Outbreak 0 Wildfire QWinter StornVCdd Wave North Central 0 Norsk Central North Central North Central and Severe Weather Hail Storms Hail Storms Eastern Severe Weather May 11-12— May 9 May19 July22-24 Central Central and Eastern Winter Severe Weather Storm and Cold Wave r 21-26 June 7-8 Decembe w Central Derech4 WD June 13 Westem/central Drought 0 r p Kentucky and and Heat Wave 2022 Missouri Flooding July 26-28 9 Southeastern / Tornado Outbreak Western Wildfires r 4 �_ Apnl4-6 Spring —Fall 0 Hurricane Nicole November 10-11 Southern and Central Severe Weather 0 49 Hurricane Ian May 1-3 September 28-30 Southern Southern Texas Hail Storms Severe Weather Tornado Outbreak --o Hurricane Fiona Feb ru ary 21 — 22 April11-13 March30 September17-18 This map denotas the approximate locatr n roc each of the 18 separate hiMan-dollar weather and crrmafe disasters that impacted the United States in 2022. PAGE 40 Rebuilding from these disasters is also more costly than ever, thanks to spiraling inflation. Trend and Valuation January 2023 Construction Cost Trends 8.4% 11.0% 11.5% ENR-BuiI ding Cost FM— Composite MSB-Average of Index December all Construction December Construction Cost Trends January Yearly 2023 2022 2021 2020 2019 2018 0° 4% 6°% 8% 10% 12°% 14°% 16% 18% 20°% ■ BLS - Construction Cost ■ ENR - Buildirg Cost Index ■ FM - Composite December - December ■ MSB - Average of All Construction WWW.cbiz.com/valuation :fi &nt But it's not just regular inflation that is taking its toll. Ever rising jury verdicts, known as social inflation, are also spiraling: Average Jury Awards, 1999 - 2020 (latest available) ($000) The average juryaverd reached an all -time record high $3,000 of $2.5M in 2020, up 39 % from 2019 and 2741/6 since 2010 Median Amrd in 2020= $125,366 (a record) m a a N $2,500 M $2,000 00 Vf N N $1,500 rl n O ei ch N N a M -+ 00 M N 1/� $1,000 N N 1 IN a n 1 IN 1 H 1 N 1 V 1 VF Of N N 1 N 1 $500 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Source: Jury Verdict Research J7 m tAword Trends in Personal Inj 'Editlan), Thomson Reuters; Risk and Uncertainty Management Center, Univ. of South Carolina. U f l l&nt And of course, after paying out millions of dollars in ransom, and absorbing many millions more in rebuilding costs for insureds cyber infrastructure, the increasingly perilous world of the Internet is also becoming an insurance minefield. PAGE 41 Cyber Insurance Wording Changes Co -Insurance Generally, on ransomware related coverages which have historically paid out large claim amounts, such as cyber extortion and business interruption as a result of a security breach. Also utilized to obtain the coverage in excess layers, or for entities with poorer controls / looking to reduce premium ., seemic Versus Targeted Coverage Differentiation: Markets in London have been making this distinction for a few years with regards to cyber coverage in property insurance placements. In the 2021, a large U.S. insurer created the first widespread wording for standalone cyber Software Vulnerability Exclusions: Insurers were exduding SolarWinds,Miaosoft Exchange, Kaseya claims at the following renewal to reduce exposure Biometric Exclusion New War Wording Not a result of the current Ukraine crisis. The original war wording was released by Uoyds in 1938 and is in need of an update. Carriers are looking to create clarity around war exclusions and to be consistent across the marketplace End of Life Software, Patching (or Lack Of) and Government Required Shutdown: Reduced coverage for utilizing end of life software or for not patching within recommended timeframes. Exdusion ofany government -mandated restriction of operations, closure, or shutdown, entity or person operating a computer system or any computer system that is not under a targeted cyber attack Coverage may be excluded for any claim or circumstance arising out of the processing, storage, or compromise of biometric data. This includes but is not limited to fingerprints, iris scans, facial images, voice and / or other biometry used to for automatic recognition of individuals based on their biological or behavioural characteristic filnt These trends have major impacts on local governments. One of the most prevalent is the cost of property insurance. l ✓ Continued scrutiny of data (SOV, COPE, IN with Increased Construction Cost) Increased retentions and caps on certain types of exposure • Windstorm & Hail Rate increases expected and highly dependent ©T on Wind Season, Reinsurance Market and individual client losses Underwriter submission activity remains high — imperative to engage early and access global market 0Regional Underwriting: Property markets are affected differently across the nation. e.g. West Wildfire, East Hurricanes, Midwest Hail, etc. tiff ant PAGE 42 Further exacerbating this trend, is that many excess or reinsurers are exiting the market after several years of persistent losses on their investments. Reinsurance Capacity Supply & Demand Imbalance $600 $500 $400 $300 $200 $100 $0 2012 2013 2014 2015 2016 2017 2018 2019 ■ Traditional Capital ■Third -Party Capital Source: AM Beq Guy Carpm Mr, 0&P Analysis. 2022PF = 0&P estimates Total Dedicated Global Reinsurance Capital ($,B) ` 2020 2021 2022P 2022PF :fifliant Cyber insurance continues to grow more costly and insured entities are being forced to expend more and more resources on prevention and detection if they want coverage. Leading insurers have indicated "We may have hit rate equilibrium" ti 2023 Forecast: • 15%to25%increases, ataminimum,for 6.� "good" risks and most starting much higher Lower overall capacity deployment • Increased per -claim, selfinsured retentions for poor security posture 1 • Potential coinsurance percentages added for ransomware • Further reduction of ransomware limit Requirement to evidence security posture: �_ M FA Q Data Backups �r+ End point Detection • Employee Education &Training Programs Afliant Finally, after several years of modest premiums, workers compensation is again on the rise, driven by changes in the market brought about by COVID. PAGE 43 Rate Expectations: Account Specific Trends to Watch: Increase in state legislative bills filed for Presumptive and PTSD benefits Proposed bill (NY) covering Opioidrelated deaths if prescribed during work comp claim Emerging case law (MN) precedent for public safety survivor benefits if suicide linked to PTSD COVID covered claims for 'long COVID' or death benefits ©` Wage Inflation's impact on premiums & l Medical Expense Inflation Underwriter Concerns: Per Occurrence exposure to Cat loss rQ Remote Work: Out of State employees & �J Impact on productivity and compliance Investment Yield on Long Tail Coverage Affiant PAGE 44 City Council Leadership "For even the very wise cannot see all ends. " — J.R.R. Tolkien The development of the City of Rancho Cucamonga into the jewel of the Inland Empire did not happen by accident. It occurred by design and intentional efforts on the part of the City's top-level leadership — the City Council. Through the tireless efforts of past and present council members, Rancho Cucamonga has truly become a great city in which to live, work, and play. With a mindset on continuous improvement, the City Council annually develops meaningful goals for the future that are in line with the City's mission, vision, and values. Mission Statement. The City Council mission statement establishes our organization's purpose and serves as a focal point for current and future endeavors. The Mission Statement succinctly sets out the organization's everyday work focus: Ensure and advance the quality of life for the community through inclusive decision making. Vision Statement. All World Class organizations also have a clearly defined vision. A vision statement defines the target outcomes for an organization with respect to those things it seeks to accomplish in the near future. For Rancho Cucamonga: Our vision is to build on our success as a world class community, to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive. Council Core Values. Goals, Mission and Vision statements do not exist in a vacuum. It is critical they are surrounded by core values. Core values that we hold individually are a set of fundamental beliefs, ideals or practices that inform how you conduct your life, both personally and professionally. Businesses can also have and maintain core values. These can help an organization determine how to allocate resources, make important decisions, and grow. Rancho Cucamonga's core values include: • Providing and nurturing a high quality of life for all. • Promoting and enhancing a safe and healthy community for all. • Building and preserving a family -oriented atmosphere. • Intentionally embracing and anticipating the future. • Equitable prosperity for all. • Working together cooperatively and respectfully with each other, staff, and all stakeholders. • Continuous improvement. • Actively seeking and respectfully considering all public input. 'All"is meant to be inclusive of residents, businesses, non profits, schools, other government institutions— truly all Rancho Cucamonga stakeholders. PAGE 45 Awards Received American Heart Association's Mission: Lifeline EMS Gold Plus Award for the Rancho Cucamonga Fire District. This is the American Heart Association's program that recognizes EMS Agencies for their quality of care for STEMI and Acute Coronary Syndrome (ACS) (heart attack) patients. • Diamond Award — Southern Chapter — California Emergency Services Association (CESA) — In recognition of exceptional partnership and implementation of the West End Regional Emergency Operations Academy. • Gold Award — State Award - California Emergency Services Association (CESA) — In recognition of exceptional partnership and implementation of the West End Regional Emergency Operations Academy. • GFOA Certificate of Achievement for Excellence in Financial Reporting for the Fiscal Year Ended June 30, 2021 • GFOA Distinguished Budget Presentation Award for the Fiscal Year Beginning July 1, 2022 • Ranked 5th nationally among similar size cities for the Center for Digital Government 2022 Digital Cities Survey • 2022 SCAG Sustainability Award for the Efficient and Sustainable Land Use Category • 2022 Inland Empire APA Award of Merit for Comprehensive Plan for Large Jurisdiction 2022 California APA Award of Merit for Comprehensive Plan for Large Jurisdiction • 2023 National APA Award for Excellence in Sustainability Community Wide Category • Wallet Hub's Best Place to Raise a Family — Ranked #32 out of 182 US cities, #10 in California, #5 in Southern California and #1 in the Inland Empire. • Wallet Hub's 2022 Safest Cities in America — Ranked #64 out of 182 US cities, #9th in California, #7 in Southern California and #1 in the Inland Empire. • Wallet Hub's 2023 Best Cities for Jobs — Ranked #62 out of 182 US cities, #10 in California. #4 in Southern California, and #1 in the Inland Empire. • Money Geek's 2022 Best Cities for Black Women to Flourish Financially — Ranked #9 out of 200 US cities, #3 in California, #1 in the Inland Empire. • Money Geek's 2023 Safest Cities in America — Ranked #13 out of 263 US cities, #5 in California, #2 in the Inland Empire. • 2022 Inland Empire Economic Partnership Turning Red Carpet into Red Tape Award (General Plan Value per Acre Model) • Dairy Council of California — Let's Eat Healthy Leadership Award which celebrates California leaders who educate, inspire and empower children and communities to develop lifelong healthy eating habits. The award recognizes and celebrates individuals, youth leaders, and organizations that improve nutrition education and access to nutritious foods to make a positive difference in their communities. The City was recognized for its Youth Leaders program. • Beacon Vanguard Award — 2022 Beacon Vanguard Silver Award: Recognizes the City's holistic approach to addressing climate change. The City completed a set of requirements (reduction in community greenhouse gases, agency greenhouse gases, increased energy savings and natural gas savings) and achieved Silver status. PAGE 46 • Public Art — IES APA Excellence Award in the Comprehensive Plan -Large Jurisdiction category for the Creative Placemaking and Public Art Strategic Plan • National League of Cities (NLC) Cities of Opportunity 2023 Action Cohort: The City was one of five cities nationwide selected to participate in the Cities of Opportunity Action Cohort. The City was selected based on its commitment to advance health equity — demonstrated through a variety of strategies such as Healthy RC, the recently updated General Plan, and the City's health in all policies approach. Grants Received • American Lung Association — $5,000: Grant was awarded to our Youth Leaders for their research project on tobacco prevention and a campaign targeting youth to prevent tobacco use. • Dairy Council — $5,000: Grant was awarded to our Youth Leaders to fund their efforts to advance health and nutrition. The funds were used to host easy healthy cooking classes for teens and youth in our community. • Inland Empire Health Plan (IEHP) — $10,000: $5,000 for Teen Summit and $5,000 for Mini Grants. • On -going South Coast Air Quality Management District (AQMD) Grant from February 2018 — $19,000 remaining funds: Grant will be used for EV charger installations at Beryl Park & Family Sports Center ($4,500 per site) and towards the purchase of a Zero Emission Vehicle (ZEV) ($10,000). • Disaster Response Preparedness Grant from the ASPCA — $45,000: Grant will be used to purchase large animal disaster equipment. • Emergency Management Performance Grant (EMPG) — $35,066: Grant used for personnel costs within the Emergency Management Division of the Fire District. • Homeland Security Grant (Fire) — $25,414: Grant used for the purchase of equipment for the Emergency Operations Center (EOC), Public Information Officer (PIO), and Training Division of the Fire District. • FEMA COVID reimbursement grant — $96,177: Funded overtime for Fire District personnel from September 2020 through December 2020. • FEMA COVID reimbursement grant — $56,818: Reimbursed for contractor costs for disinfecting City facilities from March 2020 through September 2020. • Homeland Security Grant (Police) — $40,754: Grant used for Live 911 Livestream that will allow the Police Department's Real -Time Crime Center personnel to hear the call as it's coming into Dispatch, instead of when it's going out to Patrol. This will enable them to get a head start on investigating who they are dealing with, etc., to share with the Deputies as they actually get the call. • Justice Assistance Grant — $32,563: Grant utilized towards the City's Public Safety Video Network (PSVN) camera system. • Proposition 68 State Grant — $286,750: Grant will be utilized for the Beryl Park East Inclusive Playground. • American Rescue Plan Act (ARPA) Grant — $775,000: Grant will be used for the Rancho Cucamonga Family Resource Center rehabilitation project. PAGE 47 • California State Library Parks Pass Grant — $5,000: Grant will be used for Library of Things Collection. • NASA Grant — Community Project Funding — $1 million: Grant will be used for the Library's Second Story and Beyond Children's Museum, specifically, to create opportunities for families to explore various types of literacies that support NASA and other space -related subjects through interactive museum exhibits and program experiences. • California State Library Infrastructure Grant — $6,498,126: Grant will be used for the Archibald Library Replacement Project and relocation to the Lions Center location. • California State Library Infrastructure Grant — $594,330: Grant will be used for Paul A. Biane Library infrastructure upgrades. • California State Library Grant — $10,000: Grant will be used for Zip Book Program Service and general collection. • California State Library Grant — $25,730: Grant will be used for Literacy Services. • California State Library Parks Pass Grant — $3,000: Grant will be used for Library of Things collection. • State of California Recreational Infrastructure Revenue Enhancement (RIRE) Grant — $250,000: Grant will fund park improvements in LMD 2. The improvements may include upgraded shade shelters, seating, etc., or any projects that would increase the efficiency, longevity, and versatility of park components and the parks themselves. The parks included are Ellena Park and Vintage Park. • CALeVIP 2.0 Golden State Priority Project — $220,000: Grant will be used to partially fund the EV charging station hub at the RC Sports Center. PAGE 48 Infrastructure and Major Capital Improvement Projects/Programs Creating something new is easy. Creating something that can last is the challenge. — Simon Sinek One hallmark of Rancho Cucamonga since incorporation has been proactive investment in new and replacement infrastructure. In good times or bad, the City recognizes the importance of maintaining infrastructure for a world -class residential and business community. Fiscal Year 2023/2024 is no exception, as Rancho Cucamonga continues to invest in projects which will ensure and advance the quality of life for the entire community. In line with the City Council's core values, the following projects illustrate how Rancho Cucamonga works to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive. For more specific details on these and other projects projected for Fiscal Year 2023/2024, please refer to the Workgroup sections. True public safety requires a collaboration between law enforcement and the community. - Betsy Hodges Public Safety • Fire Station 178 - This new two-story station on Town Center Drive and Terra Vista Parkway behind Target broke ground in FY 2021/22 and is located in the southern portion of Rancho Cucamonga where the city has extensive office, residential and mixed -use development. This $25.7 million project will address systemwide draw -down issues as well as provides a location for specialized equipment used to access these facilities. Station 178 will be the first station built using the design - bid -build model. This station will also be home to a new all - electric EV fire engine, the Rancho Cucamonga 9/11 First Responder Memorial Park, and a 24/7 Library kiosk. Fire Station 173, 174 and 175 — ADA accessibility and workforce diversity improvements to Fire Station 173, 174 and 175 will be completed at an approximated cost of $1.8 million to better meet the needs of an increasingly diverse workforce. These projects are in alignment with the ADA Self - Evaluation and Transition Plan put in place for updating buildings, infrastructure improvements, programs, services, and activities to meet current ADA and accessibility requirements. Heritage Park Bridge Replacements - The Fire District and City plan to replace the main vehicular/pedestrian bridge and one of the Heritage Park pedestrian -only bridges, which was originally planned for FY 2021/22, but shifted to FY 2023/24 due to staffing shortages. Both bridges are near the end of their useful life and need to be replaced. Due to the proximity of the San Gabriel Mountains and the Santa Ana winds, wildfires are a significant threat to Rancho Cucamonga. To prepare for this threat, the District has pre -designated apparatus staging areas throughout the city, which includes the Heritage Park Equestrian Area. The District is partnering with the City on this $2,190,000 project due to the need for this apparatus staging area. Preliminary Army Corps approval has been received and work is proceeding on construction drawings. PAGE 49 Real Time Information Center — With an approximate $250,000 budget, the Police Department, with major support from the Department of Innovation of Technology will be implementing a Real Time Information Center (RTIC) at the main station on Civic Center Drive. In the RTIC, detectives and deputies will be provided with real-time information and assistance for crimes in progress improving the Department's ability to quickly resolve these incidents. ALPRs, PSVN cameras, and other law enforcement intelligence sources will be ported into the RTIC for use in real-time as well as during critical incidents. • Automatic License Plate Readers (ALPR) - Building on the past success of the ALPR program, the Department will invest $358,000 by adding 20 additional ALPR cameras on Haven Avenue and Foothill Boulevard, Baseline Avenue and Milliken Boulevard and Baseline Avenue and Archibald Avenue. Additionally, the Department will invest approximately $61,692 and outfit two trucks with ALPR cameras to actively aid personnel in traffic and parking enforcement. • RCPD Facility Improvement and Modernization — This multi -year project will begin the initial phase in which the City and Police Department work with an architect to assess the main RC Police Station, constructed in the 1980s, as well as satellite facilities, to determine necessary improvements to prepare for future operations and expansion. In FY 2023/24 $100,000 will support the design and plan review phase of the project. Animal Center Office Reconfigure Design — The $220,000 project will redesign and improve the Animal Center staff area which is over 30 years old and needs additional office spaces, meeting rooms and break spaces to meet current and future staffing needs. If I could build a city, what would it be7 houses full of people roads for you and me Tracks for all the trains Rattling around the town Bridges that go over towers rising from the ground where I climb to the top watch it all passing by - "Build a City" Songlet by Shaun Taylor-Corbettpark Community & Economic Development Family Resource Center Remodel — This remodel project includes energy efficiency and aesthetic upgrades for an aging community center. Work includes a new HVAC system, interior and exterior paint, new flooring, kitchen upgrades and an enhanced interior courtyard. The $775,000 project is funded through ARPA funds received from San Bernardino County. A contract was awarded to a consultant in FY 2022/23 to assist in the preparation of an RFP for A&E Consultant and Haz-Mat Testing Consultant, including the incorporation of ARPA requirements. It is anticipated that a contract will be awarded, and design work will begin in FY 2023/24 with construction in FY 2024/25. PAGE 50 Drought Tolerant Landscape Renovations — After a short hiatus due to a focus on replacing the City's irrigation controllers, multiple water conservation projects will be completed during the fiscal year, including drought tolerant landscape renovations in Landscape Maintenance Districts 2 ($7,850,000) and 4R ($4,490,000) and conceptual design work for drought tolerant landscape in Landscape Maintenance Districts 1 and 6R at a cost of $100,000 per district. These projects will reduce water usage and labor costs to irrigate and maintain landscaping while remaining aesthetically pleasing. • LoanMart Field Improvements — A $1,254,000 project has been budgeted to upgrade all the field lighting to LED and to laser grade and reseed the field with a more drought tolerant turf during the Cucamonga Quakes offseason. This project will help the stadium comply with the new Major League Baseball standards for all minor league baseball stadiums and complement last year's new LED scoreboard. Sports Field LED Lighting Upgrades — In FY 2023/24 additional LED lighting projects will take place to remove and replace existing light fixtures with new LED fixtures including one soccer field ($600,000) and the tennis courts at Beryl Park ($70,000), two baseball fields at Day Creek Park ($384,000), and the north soccer/football fields at Etiwanda Creek Park ($150,000). These projects will reduce ongoing maintenance costs, energy consumption, and GHG emissions. Additionally, they will improve nighttime play and minimize impacts on adjacent residential neighborhoods. • PD-85 LED Sports Lighting Upgrade - The $2 million project will upgrade old incandescent technology to new LED sports lighting fixtures which will replace the existing fixtures at the two adult Heritage Park baseball fields providing better illumination with less electricity usage and greatly minimized glare and excess light spill into adjacent neighborhoods. • Landscape Maintenance District 2 Park Upgrades RIRE Grant — Using $250,000 in State funds from the RIRE Grant Program, improvements and enhancements will be made in Ellena and Kenyon parks including upgraded shade, seating and other improvements that will increase the efficiency, longevity and versatility of park components and the parks themselves. • Replace Playground Surfacing — This project will enhance Mountain View Park by replacing the deteriorated rubberized playground surfacing with new rubberized playground surfacing and replace the existing sand with engineered wood fiber. In addition, all -new playground equipment will be installed to replace the older and outdated equipment which currently stands. This $950,000 project will contribute to more fun and safe play for children while also minimizing maintenance going forward by eliminating the less -than -optimal sand/rubberized playground interface. PAGE 51 • Civic Center HVAC Plant Replacement — Design work for the Civic Center HVAC Plant Replacement began in FY 2021/22. A contract was awarded in the $2.3 million range in 2nd quarter of CY 2023 and construction will begin later in the calendar year. Equipment was delayed and the first phase will be complete by Fall 2023 and the second phase in Winter 2023. This project will replace the three (3) 150-ton chillers and related pumps which serve both City Hall and the Public Safety building. The current chillers and related pumps have been in service well beyond their expected service life. The new chillers and pumps will change the system from a constant flow of chilled water to a variable flow which will increase energy efficiency and reduce operational costs. • City Hall Waterproofing — Design work for the Civic Center Waterproofing project began in FY 2022/23. It is anticipated that a contract will be awarded, and construction will begin in FY 2023/24. This $1.8 million project will repair all the exterior joints and seal and weatherproof the exterior brick fagade of this 33-year-old building which is beginning to show its age and require enhanced maintenance. • Council Chambers Carpeting and Seating Replacement — This $140,000 project will replace the seating and the carpeting in the City Council Chambers plus adjacent hallways and conference rooms. Both are original items when the building was constructed and were not included in the audio/video upgrades of the Council Chambers several years ago. • Citywide Concrete Repair/Sidewalk Replacement - Next year's annual concrete repair project is budgeted at $1.5 million. Efforts will focus on Beryl Street to Hellman Avenue between 210 and Banyan Street. Sections of concrete sidewalks, curb/gutters, and drive approaches will be removed and replaced. Each year Rancho Cucamonga prioritizes the replacement of various sections of sidewalks and other concrete improvements throughout the city. • The Public Works Department will begin developing plans to address ongoing maintenance challenges and environmental concerns with Red Hill Lake. They will complete the public outreach, design, and implementation phases of a potential $1.8 million project to reduce the footprint and Nor depth of the lake while adding water filtration and treatment processes that are presently not available. These improvements will reduce maintenance and operational costs lad y �aR lessen environmental concerns related to aquatic organisms and wildlife and revitalize the lake and amphitheater for the community to enjoy long into the future. It is anticipated the cost of the project will greatly reduce a majority of the 10-year operational costs and provide a solid return on investment. The project will require the design services of a landscape architect and a public outreach consultant. PAGE 52 Etiwanda Grade Separation Project — The Engineering team is working on finishing the right of way and design for the Etiwanda Grade Separation Project so the City has a shovel -ready project that can compete for future phases of construction funding. This grade separation over the r BNSF railway would provide for improved transportation infrastructure - _ that promotes safety for multi -modal users, encourages economic development, reduces GHG emissions related to idling and enhances goods movement throughout Rancho Cucamonga, Ontario and Fontana. 6th Street Cycle Track - This $1.4 million project is being completed in partnership with the San Bernardino County Transportation Association (SBCTA) and four other local cities; the City's portion of the project is $490,000. The project will result in the construction of a buffered bike lane, called a cycle track, along 6th Street between Haven Avenue and Rochester Boulevard. Portions of the cycle track will also be raised in areas where appropriate to accommodate a bike lane that caters to the comfort level of many types of cyclists. Construction is anticipated to begin in late spring of 2024. The Cycle Track is a pilot project, and if successful, future such projects could be used to offset excessive vehicle miles traveled (VMT) for projects inside of, or outside, the city, improve pedestrian circulation and contribute to a more pleasant urban environment. Day Creek Channel Bike Trail - This project will pedestrians and bicyclists along the existing San roads and ideally will include an access pathw connectivity to the Rancho Cucamonga Sports Complex for special events. This $730,000 investment enhances the quality of life by providing a designated path for walking and biking, both recreational and commuting uses. provide an ADA-accessible paved pathway for Bernardino County Flood Control Channel access ay across an SCE overhead utility corridor for Advanced Traffic Management System (ATMS) — Phase 2 - The goal of the ATMS program is to construct fiber optic a� interconnections between the City's traffic'= signals and the Traffic Management Center, which allows for more efficient and effective - x traffic operation on City streets. The City has - completed Phase 1 and found that the implementation of coordinated timing along Haven Avenue and Foothill Boulevard has shown reductions in average delays of up to 67% and 51%, respectively. Initiated in FY 2022/23, Phase 2 is expected to cost $7.4 million and includes Milliken Avenue, 19th Street, Arrow Route, Rochester Avenue north of Base Line Road, and Day Creek Boulevard north of Base Line Road. We anticipate construction of Phase 2 to be completed in July 2024. PAGE 53 • RCMU EV Charging Station Hub - With the transition to zero -emission vehicles, RCMU is working on enhanced infrastructure to meet these systemic changes. With a State Cal eVIP 2.0 funding grant of $220,000, RCMU will construct four DC Fast Chargers between the substation and the adjacent outdoor basketball court at RC Sports Center. These chargers will provide much needed public charging and reduce greenhouse gases. • Arbor Substation Exterior Redesign and Storage Improvements- $300,000 has been allocated to modify RCMU's Arbor electric substation exterior parking area to include additional equipment storage that is enclosed within the secured substation fencing. As RCMU continues to grow, the need for equipment storage has expanded. Rancho Municipal Broadband - Construction of the Rancho Fiber network will continue in FY 2023/24. In FY 2022/23, the City will invest $100,000 to extend service along Haven Avenue, opening the opportunity for approximately 36 new commercial businesses. A new commercial service extension on Arrow Route will serve the SE industrial development area off Etiwanda Ave, including Bridgepoint, Hillwood, and other future industrial development at the former steel mill and power plant locations. • RCMU Line Extension — In this FY 2023/24 enhancement, RCMU will construct 6,000 LF of new fiber optic line along Base Line Road and Amethyst Avenue to serve Fire Station 171, as well as 2,800 LF of fiber optic line along Etiwanda Avenue between Arrow Route and Church Street/Miller Street to serve new multi -family developments and expand its customer base. Local Street Overlay — This $4.3 million overlay project will restore the existing road surface to a substantially new condition extending pavement life, use and rideability in various locations across the city. The project involves cold planning, localized asphalt removal and replacement, crack sealing, asphalt overlay, utility adjustments, pavement striping and curb ramps. The project will include resurfacing of 71 local street segments totaling approximately 233,000 square yards of pavement in 9 neighborhoods across the city consisting of streets in the vicinity of Carnelian Street and Hillside Road, Carnelian Street and Highland Avenue, Carnelian Street and Thoroughbred Street, Wilson Avenue and Haven Avenue, Hellman Avenue and Lemon Avenue, Banyan Street and Milliken Avenue, San Sevaine Road and Wilson Avenue, Haven Avenue and 19th Street, Terra Vista Parkway and Spruce Avenue, and Grove Avenue and Arrow Route. PAGE 54 • Pavement Rehabilitation Projects — The City has $5.2 million in pavement rehabilitation projects in FY 2023/24. Work will include cold planning, localized asphalt removal and replacement, crack sealing, asphalt rubber hot mix overlay, traffic signal video detection installation, utility valves and manhole adjustments, pavement striping and ADA curb ramps. Improved areas will include: o Highland Avenue from Archibald Avenue to Amethyst Avenue ($885,000) o Etiwanda Avenue from Foothill Boulevard to Wilson Avenue ($3,000,000) o Milliken Avenue from Base Line Road to Banyan Street ($1,285,000) • HSIP Traffic Signal Modifications — Upgrading seven (7) signalized intersections this $720,000 project will improve safety and efficiency for vehicles and pedestrians by providing a flashing yellow arrow for left turn vehicle movements. Intersections include: o Banyan Street at East Avenue o Base Line Road at Mountain View Drive South o Millennium Court at Milliken Avenue o Vintage Drive at Milliken Avenue o Church Street at Milliken Avenue o Terra Vista Parkway West at Church Street o Base Line Road at Beryl Street West Foothill Boulevard Street Improvements — This $2.7 million project will construct sidewalks, curb and gutters, streetlights, striping, and new asphalt for West Foothill. It will also complete the realignment of Red Hill Country Club Drive and Foothill Boulevard including a new four-way traffic signal that will improve circulation and turn movements. The addition of multi -use pedestrian/bike sidewalks will improve safety, mobility, reduce vehicle miles traveled and restore the roadway pavement to a new condition. • Cucamonga Creek Bike Trial — This $170,000 investment will enhance pedestrian and bicyclist safety by restoring the existing bike trail to new condition and extending the pavement life along the existing Cucamonga Creek Channel trail. • Haven Avenue Sidewalk — The construction of a missing section of sidewalk along the east side of Haven Avenue in front of Chaffey College will enhance bicycle and pedestrian access in this high traffic area thru this $410,000 project. This project has long been desired by residents in the immediate neighborhood. • Almond Street Extension Street Improvement — When completed this $665,000 project will provide additional east -west street connections that will improve Emergency Vehicle access and enhance public safety evacuations by completing the connection of Almond Street between Carnelian Street and Via Verde. The City acquired the right of way many years ago and is now moving to design and construction. • Almond Trail Improvements — This project will provide for the needed repairs to reopen Almond Trail and reduce maintenance requirements. The $270,000 project will regrade the existing trail surface, construct a concrete swale, create a low water Arizona crossing with a rock cobble swale and inlet drainage. Upon completion it is anticipated these improvements will harden the trail infrastructure, so it is not severely impacted during regular winter rains as has been the case for several years now. PAGE 55 • LMD 2 Paseo Lighting Retrofits — The FY 2023/24 $250,000 retrofit project involves the repair, replacement, or upgrade of paseo lighting to LED lights (including poles, wires, and underground connections) in various locations of LMD 2. These retrofits are expected to result in a 30% reduction in electricity use as well as reduced maintenance costs. This is a multi -phase project which the City has been working on for several years now. "It's the things we play with and the people who help us play that make a great difference in our lives. " - Fred Rogers, aka, Mr. Roger Civic & Cultural Services • Beryl Park Inclusive Playground - The project includes the replacement of the existing playgrounds at Beryl Park East with themed, inclusive playground equipment that will be the first of its kind in Rancho Cucamonga. Exterior upgrades include an upgraded crosswalk with Rectangular Rapid Flashing Beacon to increase pedestrian accessibility. The City will receive $287,000 in Prop 68 Per Capita grant funds to partially offset the $998,000 in construction costs. • `"- w- %F A oe Second Story and Beyond® Capital Project - " r'' The $4.5 million children's interactive learning space will include museum quality exhibit fabrication. It will be the first library/literacy themed space of its kind in the United States and the installation stage of the Second Story and Beyond® project will be completed in late 2023. A soft launch of the new service is anticipated followed by an official Grand Opening event in the 4t" Quarter of 2023. Significant project enhancements have been made possible through a $2 million grant from San Bernardino County and a $1 million federal grant from NASA. Archibald Library Replacement Project — This $13 million project replaces the Archibald Library through a remodel of the City owned Lions Center East and West facilities. Lions Center East and West originally housed the City's first County -Library facility in a portion of the buildings, before later conversion to a community center. Upgrades to the facilities will create additional community meeting spaces, collection space for the popular Library of Things, and outdoor programming space to support large-scale events. All the infrastructure will be brought to modern energy efficient standards to minimize costs and maximize comfort. The California State Library is PIT providing $6.5 million in Infrastructure Grant � funding for the project. Paul A. Biane Library Infrastructure Project — The $1.2 million project will provide a facility Z -- refresh that will include replacement of the HVAC system, new flooring, upgrade of lighting fixtures, improved security cameras, and address multiple ADA compliance issues. The California State Library is providing $595,000 in Infrastructure Grant funding for the project. Upon completion much of the key infrastructure of the facility will be brought up to modern standards. PAGE 56 "Create an environment where people can take risks. If everything has to be brilliant from the word go, you're never gonna get off the ground. '—Paul Hewson, aka, Bono Administrative Services The Administrative Services Workgroup will implement the Workday Enterprise Resource Planning (ERP) system for financials, payroll, and human capital management (HCM). The project represents a $5.1 million, which will increase productivity by digitizing routine transactions, electronically route requests and approvals via workflows, eliminating paperwork, and capturing more data in everyday transactions to improve data analysis. Once launched, employees will experience streamlined processes and functions, improved efficiency and responsiveness through electronic documentation and workflow management all through a modern software application that meets our technology standards for security, redundancy, and reliability. "Failure and invention are inseparable twins To invent you have to experiment, and if you know in advance that it's going to work, it's not an experiment. "— Scott Gal loway City Manager's Office Affordable for Sale Housing — The City continues to look for the right partner to support the building of affordable for sale housing with its $2,500,000 share of the Permanent Local Housing Allocation (PLHA). Rancho Cucamonga is working on a pilot project to evaluate the use of emerging construction methods such as 3D printing, hemp block, or modular construction, to determine the lowest cost and lowest maintenance method which will maximize affordable for -sale housing in the city. In addition, the program will provide the owner - occupied housing with wrap -around services to help first time home buyers begin their climb and build generational wealth. Victoria Gardens Cultural Center Courtyard Redesign- This project will take a primarily passive, outdoor space with little shade or seating areas and redesign it to encourage greater pedestrian access and use. Amenities will include shade, lighting, and a permanent outdoor stage to facilitate outdoor events, concerts and rentals, and improvements to spectator comfort. The $3.6 million in improvements and new features will also include repainting of the Cultural Center and Biane Library. Once complete, this area will further enhance the allure of shopping and dining at Victoria Gardens, the second most successful lifestyle center in the United States. PAGE 57 Wildfire Early Detection System — Installation of a 30-camera early wildfire detection system along the City's northern boundary will provide rapid detection, reporting and response to wildfires. This innovative first -of -its kind program was funded from a $1.9 million grant from the State of California and can detect fire starts down to an area as small as 5-feet. Although this is the initial phase, the technology is well proven and will ultimately expand to cover the entire front country from Los Angeles County thru San Bernardino County. Cucamonga Canyon Trailhead — Several years ago the Fire District acquired a vacant 5-acre parcel off Skyline Drive to provide a safe trailhead with legal access for hikers into Cucamonga Canyon, which is managed by the United States Forest Service. Until this parcel was acquired, hikers typically accessed the Canyon through a residential neighborhood or illegally trespassed thru private property. Subsequently, through a federal grant from Congressman Aguilar, the City received $1.6M to improve the 5-acre property including a monument to the original owners, the history of the area, benches and seating areas, a shade structure, water fountain and storage for a local non-profit that helps clean up the area and provide services to recreational users. PAGE 58 Personnel Costs and Staffing Levels "You can only come to the morning through the shadows. "- J.R.R. Tolkien In whatever chapter the City is in, its employees are paramount to the cast of characters in the story. As the City is in the service business, it cannot be successful without the human capital whose diligent labor delivers the multitude of programs and services provided each year. Personnel costs are nearly always the single biggest expenditure item for any local government, often accounting for 60 to 90% or more of total budget costs (depending on the presence of fire and police and other public safety costs). With respect to Rancho Cucamonga, personnel costs (excluding police and fire) typically constitute 24% of our budget, and when combined with police and fire (both personnel intensive departments), that percentage increases to 74%. This percentage, much lower than many of the full - service agencies surrounding Rancho Cucamonga, reflects our commitment to operating at the highest levels of efficiency possible. However, as mentioned earlier in this letter, hiring, and retaining employees, not just for the City, but for organizations across the country, has become one of an employer's biggest challenges. As of the writing of this letter, the City is recruiting for 42 full-time positions, which is 11% of its authorized positions. Despite these struggles, the City's Leadership remains committed to hiring and retaining employees who are hungry, humble, and smart by providing a modern work culture where flexibility, human -centered policies and support, and a commitment to diversity and transparency are plainly visible. "If you take out the team in teamwork, its just work. Now who wants that?" — Matthew Woodring Stover With the uncertainty of inflation and a recession that may or may not come, this Budget contains only minor adjustments to personnel where dedicated resources (such as special funds) are available, where reorganizations can be done at no net cost or reduced overall cost, or where strategic changes will help the organization improve efficiencies in service to our community. Throughout Fiscal Year 2022/23 and in preparing for Fiscal Year 2023/24, departments continued to take a cross -functional and wholistic approach to consider the greatest needs for the entire organization and evaluating how those services could be delivered and needs met in the most creative, cost-effective ways possible. This work led to minor departmental reorganizations resulting in changes in staffing configurations, keeping net new personnel balanced with the increasing needs of the community. The result of these efforts is a proposed full-time count that increased by one in the amended FY 2022/23 budget and is proposed to increase by three in FY 2023/24. The chart below summarizes these changes, which are discussed more fully in the respective Workgroup sections of this letter. Summary of Full -Time Personnel Changes New Position FY 2022/23 Amended Safety Officer Human Resources Approved by the City Council on in October 2022 to provide greater focus on safety and liability, the ability to proactively identify and mitigate risk, and the ability to meet increased demands in service. New Position FY 2023/24 Proposed Information Technology Specialist II Department of Innovation & Technology Dedicated to support the Public Safety Video Network (PSVN) and cybersecurity efforts, vital in bringing online the Police Department Real Time Information Center, a key component to the PSVN. PAGE 59 Animal Caretaker Animal Care & Services Defunding multiple part-time Animal Caretakers to make one full-time position Customer Service Specialist III - Utilities Engineering Part-time Customer Service Specialist III Utilities converted to full-time Change in Personnel FY 2022/23 Amended Human Resources Director Human Resources Defund Deputy Director of Human Resources Risk Manager Human Resources Defund Senior Risk Management Analyst Risk Management Coordinator Human Resources Defund Public Works Safety Coordinator Building and Safety Manager Building & Safety Defund Building and Safety Supervisor Management Analyst I Community Services Defund Box Office Coordinator Community Development Technician II Planning Defund Planning Technician DCM/Civic and Cultural Services Administrative Services Defund DCM/Administrative Services Change in Personnel FY 2023/24 Proposed Senior Public Services Technician Building & Safety Defund Public Services Technician III Community Improvement Supervisor Community Improvement Defund Senior Community Improvement Officer Management Analyst II Engineering Defund Management Analyst I Human Resources Business Partner Human Resources Defund Human Resources Technician Maintenance Coordinator Public Works Defund Lead Maintenance Worker Theatre Technician III (Unfrozen) Community Services Defund Community Services Coordinator Animal Center Manager Animal Care & Services Defund Senior Animal Care Supervisor Fire Prevention Specialist II (2 positions) Fire District Defund Fire Prevention Specialist I (2 positions) PAGE 60 Full -Time Staff - City 400 392 388 389 390 378 380 380 370 362 360 349 350 343 340 330 320 310 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 FY 22/23 FY 23/24 Adopted Adopted Adopted Adopted Amended Adopted Amended Proposed As in the last few fiscal years, hiring part-time employees continues to be a struggle. Where in past years reasons varied but included high cost of caregiving, delays resuming in -person schooling, hesitancy returning to front-line work because of COVID-19, and migration trends; today the City struggles with how much both private and public employers are paying part-time employees and the vast number of part-time job openings. According to the Bank of America Institute, more than two million workers should have come back into the labor force post -pandemic but have not. Many are older workers who retired early, but almost 25% of those missing from the workforce are Gen X and Millennials who left the restaurant and retail sectors. With the minimum wage currently at $15.50 in California, and more jobs than workers, some companies are paying up to $25 an hour for entry level part-time work. While this has impacted the ability to hire part-time employees, especially in Public Works, the estimated actuals for FY 2022/23 are lower than expected in Community Services due to shifts in programing (i.e. both permanently moving Lions East and West, and temporarily moving Family Resource Center programming to Central Park) and the incremental ramp up of other new and traditional programing for both Library and Community Services. Both Library and Community Services are operating their "new and revamped" full catalog of programs and services in FY 2023/24, which have been adapted to the changing needs and demands of our changing populace. PAGE 61 Part -Time Salaries - All City Funds $6,000,MO $5,000,aao $4,000,030 $3,000,WO $2,000,044 1,004,030 1 FY 19/20 FY 20f21 FY 20121 FY 21i22 FY 21i22 FY 22/23 FV 22 f 23 FV 23 f 24 Adopted Adopted Actual Adopted Actual Adopted Est. Proposed Actual ■CommunitySmces ■Library ■Publ Works ■Other "Great leaders are not the best at everything. They find people who are best at different things and get them all on the same team. — Eileen Bistrisky California Public Employees Retirement System A large part of employee compensation is the retirement benefits provided by the California Public Employees Retirement System (CalPERS), which offers a defined benefit retirement plan. It provides benefits based on members years of service, age, and final compensation. Member benefits are paid through the combination of CalPERS investment returns, required employer contributions, and member contributions. The challenging part about this compensation structure is that CalPERS not the City has control of the required employer contributions year -after -year, and the City has limited tools to minimize or control cost increases. In 2012 the California legislature passed the California Public Employees' Pension Reform Act (PEPRA), which took effect in January 2013, and changed the way CalPERS retirement benefits are applied. PEPRA put in place retirement compensation limits in order to reduce the unfunded public pension liabilities. Long-term as more and more employees are hired under the PEPRA rates, the City's contribution to CalPERS should level off and may potentially decrease. At this point in time, 54% of the City's employees are PEPRA and that number will continue to grow each year as Classic members retire. It is expected that most Classic employees will retire by about 2040. PAGE 62 CalPERS members (employees) pay a statutory amount depending on which plan they are enrolled in. Rancho Cucamonga has two miscellaneous plans, one for the City and one for the Fire District. The Rancho Cucamonga Fire Protection District also has a separate safety plan for the fire safety group. Each of these groups is made up of two types of rates: Classic Rates, for those employees enrolled in CalPERS prior to the enactment of the PEPRA in January 2013, and PEPRA Rates, for those enrolled in CalPERS on or after January 1, 2013, who have a statutory lower defined contribution rate, because they have a significantly lower retirement benefit. Classic employees' rate does not change year-to-year; PEPRA employees pay half the "total normal cost" as determined by CalPERS. PEPRA contains a provision that states when the total normal cost changes by more than 1% of payroll (up or down), the member contribution rate must be adjusted to half of the new normal cost rate; such an adjustment will take place for FY 2023/24. Note that the City Miscellaneous PEPRA Employee Rate is several percent under the Employer Rate, due to the blended nature of the plan. _tiYsH@1T.17- .. Classic City Miscellaneous Tier 1 8% 24.75% Classic City Miscellaneous Tier 2 7% 24.75% PEPRA City Miscellaneous 7% 10.96% Classic Fire Miscellaneous Tier 1 8% 84% Classic Fire Miscellaneous Tier 2 7% 11.84% PEPRA Fire Miscellaneous 7.75% 7.68% Classic Fire Safety Tier 1 9% 67.95% Classic Fire Safety Tier 2 9% 22.83% PEPRA Fire Safety 13.75% 13.81% *includes UAL as a % The rest of the pension benefit is funded from CalPERS investments and required employer (City) contributions. The employer rate is set each year by a CalPERS actuarial study, based on prior years investment rate of return. CalPERS assumes for long term forecasting purposes that it will reach a 6.8% rate of return each year. In many years, however, CalPERS does not make its expected rate of return and one good recent example was the reported net rate of return of -6.1% for the period ending on June 30, 2022. Volatile global financial markets, geopolitical instability, domestic interest rate hikes, and inflation all had an impact on public market returns, which make up roughly 79% of the CalPERS fund. With the lower -than -expected investment returns for FY 2021/22, the funded status of the overall system decreased from 81.2% as of June 30, 2021 to an estimated 72% as of June 30, 2022. Funded ratios vary somewhat among the different plans, but in Rancho Cucamonga our plans are funded in the mid-70% range as of June 30, 2022. Comparatively, these decreased from FY 2020/21 by roughly a similar amount with the drop in the overall system. FA City Miscellaneous Plan 76.52% 89.84% Fire Miscellaneous Plan 73.15% 90.49% Fire Safety Plan 76.63% 86.61% PAGE 63 The investment loss for FY 2021/22 and recent and current increases in the Consumer Price Index (CPI) are expected to have a material impact on the pension liabilities in future actuarial valuation reports for both retirees (due to cost of living increases) and the active members (due to future salary increases). This in turn, results in higher employer rates which CalPERS estimates could increase another 5% to 12% over the next several years. This portion of the increase in the required employer contribution is referred to by CalPERS as the unfunded accrued liability (UAL). What is a UAL? All Actuarial Assumptions Met Accrued Money Liability in the for Past Bank Service Actuarial Assumptions Actuarial Assumptions Not Met - New Not Met - New Amortization Base Amortization Base LOSS GAIN Accrued Accrued Money Liability Money Liability in the for Past in the for Past Bonk Service Bank Service Difference is amortized over assigned period and either added to or deducted from an agency's required annual normal contributions • Changes to the UAL can occur each year in the form of an investment gain or loss, a non - investment gain or loss, and/or an actuarial/assumption change • Annual changes become a fixed dollar amount owed (or credited) for that year and are paid back (or credited) over time The UAL is the measure of the funding shortfall of each agency's pension liability. The UAL is equal to the difference between the estimated value of benefits earned and expected to be paid to current employees and retirees in today's dollars and the market value of investment held by CalPERS. In other words, the UAL is the difference between the benefits promised to employees and the assets set aside to pay for those benefits. CalPERS estimates salary growth for its active members to average 2-3% a year. In periods of high inflation where salary growth may exceed that level, the difference also adds to the UAL. In this vein, the City and Fire District have taken a proactive approach in its negotiations with employee groups to keep the CalPERS contributions to a manageable level by keeping the rate of salary growth consistent with PERS annual assumptions as much as feasible. Furthermore, to keep the rates from spiking, the City/District has reduced or minimized benefit enhancements that are considered compensation when reporting to PERS. These factors, in addition to the leveling off from a state-wide multi -year rate increase that focused on the Unfunded Accrued Liability (UAL) portion of the rate, are slowly helping the City's pension obligations stabilize. This is illustrated in the first chart in blue for each plan, which shows the CalPERS rate as a percentage of salary. Converting those rates into dollars, brings the costs from the abstract to the concrete, as shown in the second multicolored chart. These charts aggregate the Classic and PEPRA rates. PAGE 64 City Miscellaneous Plan City Miscellaneous Required PERS Employer Contribution (Includes EPMC and UAL Contribution as % of Payroll) 30.00% 27.50% 27.039' 25.29% 24.63% 24.70% 25.00% 23.88% 22.50% 22.00% 21.64% 20.46% 20.00% 18.59% 19.06% 19.03% 11.50% 15.85% 16.69 15.00% 13.47% 14.59% 10.00% FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY Z019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 $12.0 $10-0 $8.0 $6-0 $4-0 $2-0 S"- City of Rancho Cucamonga Estimated CaIPERS Employer Costs (In Millions) $8.6 $8..6 $8.0 VA $7.5 $7.6 FY 2029/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027f29 FY 2028/29 ■ UAL ■ Employer Normal Gast Fire Miscellaneous Plan Fire Miscellaneous Required PERS Employer Contribution (Includes EPMC and UAL Contribution as % of Payroll) 30.00% 27.50% 25.00% 22.63% 23.05% zzso% 22.04% 21.62% 20.78% za66% zosa% zoos% 20.00% 19.175. 19.25% 17.44% 17.68% 17.50% 16.10% 15.71% 16.30% 1.0% 12.50% 1 1 1 10.00% FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY2019/20 FY 2020121 FY 2021122. FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 PAGE 65 Rancho Cucamonga Fire Protection District Miscellaneous Plans Estimated CaIPERS Employer Costs (In Millions) $0.70 $0. ED $0.50 $0.45 $0.46 $0.45 $0.45 SO.45 $0.46 $0.40 $0.30 $0.21 60.22 $0_ $0.20 E 50.10 5- FY 2023 f 24 FY 2024 f 25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028 f 29 ■ UAL ■ Employer Normal Cost Fire Safety Plan Fire Safety Required PERS Employer Contribution (Includes EPMC and UAL Contribution as % Payroll) 50.00% 45.38% 46.46% 45.00% 41.84% 42.83% 41.77% 40.00% 3J.10% 40.18% 38.56% 35.07% 35.90% 36.72% 36.91% 35.00% 33.33% 33.52% 31.26% 30.00% 25.00% 20.00% — 15.00% — — FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 Rancho Cucamonga Fire Protection District Safety Plans Estimated CaIPERS Employer Costs (In Millions) $9.0 $5.5 $6.5 5-6.4 $6.3 S6.2 56.4 .$6.0 $3.8 $4 0 $2.0 i $- FY 2023 f 24 FY 2024 f 25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028 f 29 ■ UAL ■ Employer Normal Cast PAGE 66 As noted above, one of the major drivers for the CalPERS rates is the Unfunded Accrued Liability (UAL). This is particularly so in the case of the Rancho Cucamonga Fire Protection District where the UAL at 40% for classic safety employees accounts for more than the normal required employer contribution at 28% for the upcoming fiscal year (combined total required employer contribution for the Fire District of 68%). In terms of dollars, this means that the District pays an additional $.68 cents for every dollar in salary towards employee's retirement benefit. This is inline with and even a bit lower than what many other public safety agencies pay for classic rates. When the public or the press makes note of pension liabilities and the costs associated with them, they are generally speaking of UAL although with the emphasis on headlines, this critical nuance is often dropped from the actual write up. If not proactively managed, increasing UAL results in escalating pension payments required from public employers, which then can begin to squeeze organizational budgets and ultimately impact service delivery in financially troubled agencies. Thankfully, both the City and the Fire District are in reasonably sound and conservative financial positions. In FY 2021/22 the Fire District Board made the commitment to make supplemental payments towards the District's UAL for five years and bring the funded ratio of the plan to the 80-90%. Prefunding the UAL to this level both reduces long-term pension costs over time, and levels out the impacts on future Fire District budgets. FY 2023/24 is the fourth year of this plan, and the Fire District budget includes a $3.82 million prefunding payment in addition to the required CalPERS costs; the year five payment is scheduled to be $3,925,000. Similarly, the City Council directed staff to use $3.9 million in surplus funding from FY 2021/22 to pay down a portion of the City's UAL. In typical Rancho Cucamonga fashion, the City Council and Fire District Board look for proactive opportunities to pay down both agencies UAL. Along with prudent negotiations that take into account increasing employer obligations, the City of Rancho Cucamonga and Rancho Cucamonga Fire District are acting in the highest fiduciary standards for the public's funds. PAGE 67 Workgroup Detail Public Safety Workgroup The Public Safety Workgroup consists of the Police Department, Fire District, Animal Services and Community Improvement departments. Each of these departments provides critical services to the public including law enforcement, fire and emergency services, animal control, care, and adoption services along with community and property maintenance and improvement. Within this workgroup is one crystal clear focus on providing world class public safety related services to the residents and business owners in the community. Because of the of the tremendous opportunities to leverage the unique skills and knowledge in each of the departments, working together to protect Rancho Cucamonga, these areas operate together under the direction of the City Manager. Fire, Animal Care and Control, and Community Improvement operate as in-house departments, while police services are provided under contract by the San Bernardino County Sheriff Department. "Peace is not absence of conflict, it & the ability to handle conflict by peaceful means " - Ronald Reagan The Rancho Cucamonga Police Department is committed to providing the best law enforcement services possible to keep the Rancho Cucamonga amongst the safest cities in the state. The relatively low crime rate compared to many neighboring agencies is a direct result of the commitment and hard work of the men and women of the Department and the support they receive from the City Council. In addition to the policing services provided in the contract with the San Bernardino County Sheriff's Department, the City funds numerous community policing programs to enhance the safety and well-being of the entire Rancho Cucamonga community. The City of Rancho Cucamonga contracts with the San Bernardino County Sheriff Department which provides contract law enforcement services to the City. This arrangement has been in place for over 40 years. The City, however, supplements basic patrol with a number of enhanced community policing programs. These programs include six School Resource Officers, more than other neighboring community; the Crime Prevention Unit which is responsible for establishing, managing, and maintaining programs, events and initiatives related to preventing and reducing the opportunity for crime; the Solution -Oriented Policing team (SOP) which manages citywide quality -of -life issues including the Homeless Outreach Proactive Enforcement Team (HOPE); Alcohol Beverage Control (ABC) compliance; partnering with the Sheriff's Human Trafficking Task Force along with the Community Improvement Division to address human trafficking within the city; and the Multiple Enforcement Team (MET) which investigates and solves violent crime in the city. In Fiscal Year 2023/24, the SOP Team will continue interaction with the homeless population to limit the impact of quality -of -life issues such as littering, loitering, and panhandling. SOP will continue to work with the Sheriffs HOPE Team to stay up to date on rehabilitation programs and transitional housing available to the homeless. The Crime Prevention Unit will continue to host events educating the public about Teen Human Trafficking, self-defense, internet safety for kids, Every 15 Minutes, Citizens Advisory Committee meetings, and National Night Out. These events will allow members of the community to communicate and positively interact with members of the Police Department in a non -response type of environment. PAGE 68 The City has also invested in a robust Automated License Plate Reader (ALPR) program, which continues to produce great results for the City. The program aims to capture data on wanted vehicles and allows deputies to locate the vehicles before additional crimes are committed. In the past year, the Police Department received hundreds of ALPR notifications for crimes such as possession of stolen property, felony evading, possession of dangerous weapons, narcotics, and wanted persons. Building on the past success of the Automated License Plate Reader (ALPR) program, the Department plans to invest approximately $358,000 by adding 20 additional ALPR cameras to the intersections at: Haven Avenue and Foothill Boulevard • Base Line Road and Milliken Avenue • Base Line Road and Archibald Avenue Additionally, the Police Department will invest approximately $61,692 and outfit two trucks with ALPR cameras to actively aid - personnel in traffic and parking enforcement. I IKI r SCUB The success of the ALPR and PSVN programs has led the Police Department to continue to find better ways to access real-time 'o information to assist in patrol and investigative functions. In the FY 2023/24, the Department will invest approximately $250,000 to complete the Real -Time Information Center (RTIC) project envisioned in FY 2022/23. The RTIC will include a video wall and cloud -based intelligence software (Geo Shield) to display an aggregate view of the city's PSVN and security cameras while connecting multiple law enforcement information sources. This project will offer an improved incident management system for the simultaneous viewing of numerous city cameras during large-scale incidents and for day-to-day analysis. Additionally, using the video wall and intelligence from Geo Shield will contribute to operational awareness and operator collaboration by displaying real-time information from relevant sources onto a large viewing platform visible to everyone in the room. With the implementation of the Real -Time Information Center, we hope to increase the efficiency and effectiveness of the Department's patrol and investigative functions through intelligence gathering. The Police Department operates from the main Police Station on Civic Center Drive and has satellite offices at the Victoria Gardens Mall and the West Side Public Safety Facility (PSF) off San Bernardino Road. The PSF improves customer service for the residents and business owners by allowing faster field deployment and includes a new centralized evidence repository for the entire Police Department. The Victoria Gardens Station, initially a satellite location, now serves as the main location for the City's Multiple Enforcement Team focuses on the entire Foothill Boulevard commercial corridor as well as providing services to the Mall and the east side of Rancho Cucamonga. The main Police Station at the Civic Center has seen many upgrades and building improvements, but like the Victoria Gardens location the growth in public safety personnel has reached or exceeded the original design parameters of the facility. In line with the City Council's goal, the City Manager and Police Chief are working with an architect to review all the current and proposed police facilities in the city with recommendations for incrementally improving the City's physical policing infrastructure. "It is usually impossible to know when you have prevented an accident. " — Mokokoma Mokhonoana PAGE 69 The Fire District's mission is to serve the community through planning, promoting, and demonstrating a readiness to respond to and reduce threats to life and property through the efficient and effective delivery of emergency and non -emergency services and programs. Three pillars establish the foundation for the Fire District's traditional and innovative services: Community Risk Reduction, Emergency Response, and Emergency Management. Leading the Risk Reduction efforts, the Prevention Bureau manages hazards through fire prevention, inspection, wildland fire threat reduction, public education, and community outreach. Additionally, through the Emergency Response pillar, firefighters deliver efficient and effective mitigation protocols for structural and wildland fire suppression, emergency medical services, hazardous materials response, technical rescue, and tactical response. The Emergency Management program reduces vulnerability to hazards, increases community disaster resiliency, and provides timely economic recovery utilizing comprehensive mitigation, preparedness, and response programs. The Fire District fosters a high level of readiness through the development and training of a diverse workforce. The District uses best practices and cutting - edge innovations, while leveraging partnerships, resources, data, and technology to maximize value in the delivery of our services. The Fire District is in the process of completing the construction of Fire Station 178. This new two-story station on Town Center Drive and Terra Vista Parkway behind Target broke ground in FY 2021/22 utilizing the design -bid -build process. Located in the middle of Rancho Cucamonga where the City has extensive retail, residential and mixed -use development, Fire Station 178 will provide enhanced delivery of emergency services by addressing systemwide draw -down issues as well as providing a location for specialized equipment used to access these modern mid -rise facilities. This station will also be home to the 9/11 First Responder Memorial Park, a new electric EV fire engine, and the City's second 24/7 Library kiosk. Construction was delayed during FY 2022/23 due to both delays in electrical equipment and significant winter weather. Construction is expected to complete sometime in the 4th Quarter of FY 2023/24. Fire Station 178 will also pave the way for District and City facilities providing essential services and resiliency in all conditions. The station is designed to safely run off the grid for at least twenty-four (24) hours without using fossil fuels. To meet the energy needs, 250 photovoltaic panels located on carports coupled with a battery storage system will produce enough energy to support the station's full operations for a day. An energy management system will direct energy from the photovoltaic panels either to the batteries, the building loads, or the grid. Twenty-four (24) hours of battery storage provides a safety net for the community to ensure that the station is still operable should it lose power. In Liam .y addition to reducing the station's carbon footprint, a more efficient electric station will also significantly reduce energy costs, one of the things that Rancho Cucamonga Fire District holds as part of our core values is innovation. PAGE 70 The District began work in FY 2022-23 and is still working on a Standards of Coverage (SOC) assessment, which, in alignment with the City's General Plan Update, evaluates the current and future planning needs for emergency services. The SOC provides a framework for policy makers to use as a guide when certain metrics and data points are reached. When combined with the Master Plan, the level of service is holistically evaluated so that it takes into consideration the logistical, financial, and administrative impacts that any change in the level of service could have in the immediate future and over a 15-year span. In addition, it also evaluates the District's current deployment model and assists in evaluating the future deployment model make-up, including partnerships with other City departments. With the opening of Fire Station 178, the Rancho Cucamonga Fire District will, once the new station is fully operational, evaluate calls for service, response time, drawdown and other criteria through the new SOC, to determine if it is necessary to divide the Fire District area into two operational areas, or battalions, for improved operational and management Span of Control. The Fire District will carefully and deliberately utilize the time during FY 2023/24 to evaluate this potential change, cost-effectiveness and impact on other District operations, and the timing for any potential implementation. If implemented, a Second Battalion would potentially ensure two Battalion Chief's (BC's) are on -duty at all times. The second BC could serve as a Safety Officer on incidents that have a higher degree of risk; provide additional depth and resiliency at CONFIRE's Emergency Command Center (ECC) and assume duty for the entire City when the other BC is deployed on a strike team. The District will also complete ADA improvements to Fire Stations 173, 174, and 175 in order to better meet the needs of an increasingly diverse workforce. These projects are in alignment with the ADA Self - Evaluation and Transition Plan put in place for updating buildings, infrastructure improvements, programs, services, and activities to meet current ADA and accessibility requirements. In FY 2023/24, the District will receive and deploy an electric , - '''�'�'T°"'°�"" - - fire engine, one of the first in North America. The electric -.0 fire engine will be housed at new Fire Station 178. In "a,support of the City's environmental sustainability efforts, the electric fire engine will continue to reduce the District's carbon footprint and noise emissions. This new platform employs an innovative electric drive system while also decreasing the overall footprint of the vehicle allowing for better maneuverability. The fire engine can change vehicle height on the fly from a low center of gravity street -based fire engine to an off -road height fire engine with 4-wheel drive capability, thus allowing for response capabilities due to our diverse topography. Furthermore, in order to ensure the operational readiness of the District's fleet, the following apparatus will be purchased. Annually, apparatus and vehicle needs are identified, evaluated, and budgeted in a collaborative effort between the District's Apparatus Committee, Fire Shop Supervisor, and Fire Business Manager. • Replacement of one (1) Tiller Truck and one (1) Type 1 engine due to age, ongoing maintenance issues, and in accordance with the District's Long -Term Emergency Apparatus/Vehicle Purchasing and Replacement Plan. Replacement of one (1) Fire Shop Truck in order to ensure Fire mechanics ability to provide immediate roadside assistance to Fire apparatus needing quick repairs in order to get back in service. PAGE 71 The District will begin the phase 1 replacement of handheld radios in order to ensure Fire personnel can communicate and provide vital fire and life safety services to the community. The District's current radios have been in service for approximately eighteen (18) years and parts are no longer available. The phase 1 replacement will include approximately forty-five (45) radios for Chief Officers and Company Officers. Phase 2 deployment is expected to take place in FY 2024/25 and will include the remaining District personnel. The District will continue to partner with the City on crucial projects, including: • Crossing Guard Services: The District funds crossing guard services as a safety measure for residents, especially our children who have returned to school campuses following the end of COVID closures. School crossing guards can play a key role in promoting safe driver and pedestrian behaviors at crosswalks near schools. A crossing guard helps children develop the skills to cross streets safely at all times and build a lifetime of safety conscious habits while engaging in active and healthy lifestyles. This partnership will also reduce, the potential need for emergency response and support the District's pillar of service for community risk reduction • IT Projects: In order to ensure resiliency and continuation of both District and City services, the District will partner with the City on multiple 60�6 technology replacement and infrastructure upgrade projects. These projects include physical server replacements, network infrastructure, and virtual network infrastructure. City Fleet: The District will continue to partner with Public Works to address future vehicle maintenance needs and repairs of both the District and City fleet. This currently includes sharing the cost of a Mechanic position and coordination of fleet maintenance and repair of heavy equipment. This partnership will be expanded in FY 2023/24 with the implementation of a new fleet management software that will allow for coordinated service requests, work order management, inventory management, reporting and analytics, and fuel and charge management. Lastly, for the eleventh consecutive year, Fire Prevention permit and inspection fees continue to be suspended. Although these mechanisms remain in place if needed, careful fiscal management has allowed the District to mitigate the impact on taxpayers over time. "Until one has loved an animal, a part of one's soul remains unawakened. "- Anatole France The Animal Services Department continues to be a leader in animal welfare and has a complex operation that cares for thousands of homeless pets received annually. Sheltering responsibilities include care and housing of stray and surrendered animals, reuniting lost pets with their owners, and animal adoptions. Field Services handles the intake of stray and aggressive animals, calls for animal welfare checks, ill and injured wildlife, and rabies control. The Department also has a comprehensive veterinary program to serve animals housed at the Animal Center, a foster and aCATemy program, and opportunities for the community to volunteer with programs such as animal care and enrichment, foster care, fundraising, and outreach events. PAGE 72 At the latter part of last fiscal year, the Animal Center opened Puffs Pantry in memory of Puff, a very special animal ambassador. Puffs Pantry, built and donated by Eagle Scout Troop 608, is a place where residents can receive or donate pet items for community use such as collars, leashes, and pet food. Puffs Pantry was the start of a multiyear goal to expand the Department's community safety net programs to aide residents who would otherwise need to surrender their pet due to a lack of resources. This fiscal year, with the support of the Animal Care Foundation, the Department will continue its efforts to support residents in need by expanding the number of vouchers issued for veterinary care, dog grooming, and pet food. One of the core functions of the Department's Field Services Division is responding to animal emergencies and natural disasters. In partnership with the Rancho Cucamonga Fire District, the Field Service division will focus on updating its large animal disaster response plan. Using funds awarded from an ASPCA grant, the Department will purchase pipe corrals and supplies that can be used to temporarily house large animals displaced during a natural disaster, such as horses and livestock. The Animal Services Department will also complete the construction phase of the administrative office reconfiguration project as well as flooring and lighting replacement in the veterinary technician, surgery, and isolation rooms. The goal of the administrative office reconfiguration project is to create designated workspaces for staff and add a conference space for meetings and educational classes. Lastly, the Department will transition two vacant part-time Animal Caretaker positions into one full-time Animal Caretaker position, to enhance the overall stability of the animal care team. 'There is immense power when a group of people with similar interests gets together to work toward the same goals "— Idowu Koyenikan The Community Improvement Division plays an integral role in public safety in the community. Community Improvement is the only City group that focuses on maintaining and improving community property maintenance standards for residential and non-residential properties to ensure and nurture a high quality of life for residents. These efforts involve fostering strong and effective working relationships with the Solution - Oriented Policing Team, Rancho Cucamonga Fire District, Building and Safety Services, and the rest of the Community Development teams. " The Community Improvement Division stands committed to its mission and core values to further guide its efforts, especially with appropriate compliance focused enforcement. The mission and core values emphasize compassion as a critical component in its operations, particularly when working with those who are unable or need assistance the most. Accordingly, the division strives to take strong actions against violations that present potentially hazardous conditions to the community but with a focus on safety and compliance whenever possible. Community Improvement focuses on solutions in response to nuisance conditions and other violations of the Municipal Code, supporting a safer and more beautiful community. Providing more than just enforcement, staff provides resources and information for residents who are unable to correct violations either due to physical restrictions or financial difficulties. When enforcement is required, cost recovery allows staff to take strong action but recover the costs through special assessments when needed so that the operations do not burden the General Fund. PAGE 73 During Fiscal Year 2022/23, the division successfully recruited a new shared Community Improvement Officer I position in conjunction with the Business Licensing Division. The positions' primary role has been to inspect home occupation businesses, noise or lighting complaints, new vendors, and short-term vacation rental evening complaints; looking forward to FY 2023/24, this position will expand to include a new focus on illegal massage establishments and annual inspections of existing establishments to ensure compliance. As Rancho Cucamonga has expanded, it has become more important for Community Improvement to provide 7-day a week pro -active enforcement. Shared positions such as noted above leverage the City's resources in a more cost-effective manner. Turning the page, Community Improvement has a concentrated focus on "Building positive relationships through education and engagement". The goal is to build relationships with the community in a positive proactive manner. To accomplish this the department HO will expand the number of community clean ups, r""c attend neighborhood meetings, create new and updated educational material and focus on preventing NEI&NA%RMOD blight in our neighborhoods by bringing awareness to city standards and resources available within our community. Community Improvement also focuses on residential and commercial properties that are vacant, abandoned, and/or substandard, throughout the city. These conditions pose a negative impact to neighborhoods, families, and individuals who are seeking safety and security in their homes and upkeep of their property values. Vacant properties can become an attractive nuisance for transients. Community Improvement's first step is to work cooperatively when possible, with the property owners, to develop an appropriate plan to rehabilitate the buildings. In cases where the structures are in a deteriorated and unsafe condition, the buildings will be safely demolished through our permit process. Community Improvement focuses its efforts on these cases with the City's Critical Case Team (Animal Control, Police, Fire, Building and Safety, Planning) looking for long-term solution(s) to ensure a safer community for all. As the City also grows, noise concerns become a more persistent issue. In response to the increase in noise nuisance concerns by the community, Community Improvement is focused on improving the city's noise ordinance. Using our local experience as well as national best management practices through a unique certification process, Community Improvement plans to create a small working group to amend the City's current code and develop enforcement processes that are more efficient and effective to allow for a more enjoyable city to live in and visit. Public Safety SMART Goals: • By September 2023, the Rancho Cucamonga Police Department will complete the implementation of the Real -Time Information Center at the main station on Civic Center Drive. In this center, deputies and detectives can leverage real-time intelligence from surveillance video, ALPR cameras, and other law enforcement intelligence sources during critical incidents. By October 2023, the Fire District will deploy an electric fire engine in support of the City's environmental sustainability efforts. The electric fire engine will continue to reduce the District's carbon footprint and noise emissions. By October 2023, the Fire District will begin phase 1 replacement of handheld radios in order to ensure Fire personnel can communicate and provide vital fire and life safety services to the community. The phase 1 replacement will include approximately forty-five (45) radios for Chief Officers and Company Officers. Phase 2 deployment is expected to take place in FY 2024/25 and will include remaining District personnel. PAGE 74 • By December 2023, the Animal Services Field Services Division will purchase large animal disaster supplies that can be used to temporarily house horses and livestock that may be displaced during a natural disaster such as a fire. • By March 2024, Community Improvement will present four trainings or Community Events to support prevention, education and awareness of municipal code violations and engage with the community. • By April 2024, the Police Department will invest $358,000 for 20 additional ALPR cameras at Haven Ave. and Foothill Blvd, Baseline Ave. and Milliken, and at Baseline Ave and Archibald Ave. • By June 2024, the Fire District will complete the Master Plan and Standard of Cover Assessment in order to determine future levels of service for the community. • By the 4t" quarter of FY 2023/24, the Fire District will complete construction of Fire Station 178 in order to provide enhanced delivery of services to the community. • By June 2024, the Fire District will complete ADA improvements to Fire Stations 173, 174, and 175 in order to better meet the needs of an increasingly diverse workforce. • By June 2024, the Animal Center will complete the construction phase of the administrative office reconfiguration project to create designated workspaces for staff and add a conference space for meetings and educational classes. This project also includes replacing the worn and damaged flooring and lighting in the animal housing areas such as the veterinary technician, surgery, and isolation rooms. • By June 2024, the Animal Services Community Programs Division and the Rancho Cucamonga Animal Care Foundation will partner to expand the existing spay and neuter voucher program to include at least 50 vouchers for veterinary care, grooming, or pet food to reduce the need for residents to surrender their pet to the Animal Center. • By July 2024, Community Improvement will work complete an inspection of all current massage establishments to ensure compliance by utilizing the combo Business License & Community Improvement Officer position. • By July 2024 Community Improvement will complete three Community Clean-ups in areas in most need. Economic and Community Development Workgroup "Do not follow where the path may lead. Go instead where there is no path and leave a trail. " — Ralph Waldo Emerson The Economic and Community Development Workgroup consists of four departments, Planning and Economic Development, Engineering Services, Building and Safety, and Public Works, each of which has a role in delivering on a world class community. The Planning and Economic Development Department (PED) works with residents, business owners and elected officials to build a consensus on how to equitably develop the city on a human -scale going forward, both short-term and long-term. PED administers the City's General Plan and Development Code which are the key documents that guide physical development (what can go where and under what conditions) in the city. PED also focuses on improving the business environment in Rancho Cucamonga, aiding with business location questions, permit processing issues, real estate acquisition or other types of business assistance. The Building and Safety Department issues building permits and conducts inspections for new construction, additions, and remodeling work. Building and Safety promotes the continued development of a safe and prosperous community by utilizing the building codes to protect health and safety while building positive working relationships with the construction industry. The Engineering Services Department designs and PAGE 75 administers capital improvements such as roads, bridges, or traffic signals, including both public and private property, for the efficient, effective, and safe use by everyone. Engineering also includes the Rancho Cucamonga Municipal Utility (RCMU), which provides electricity and broad band communications services to parts of the city. Public Works operates and maintains public facilities and infrastructure in a manner that is safe, sustainable, and economical for the larger benefit of the entire community. Together, these departments, which encompass all aspects of public and private development of property, operate under the direction of the Deputy City Manager of Economic and Community Development. The FY 2023/24 budget year presents great opportunities to continue moving the city forward through the creation of exciting projects and plans, and a focus on further developing the City's economic base. The 2021 General Plan clarified the vision for the City's next chapter and an idea that has been simmering for nearly a decade: that the city can grow, providing new housing and economic opportunities and positioning itself for the next generation economy, while maintaining, or even improving, its wonderful single-family neighborhoods by focusing new growth onto key corridors and into key nodes. 'The first step towards getting somewhere is to decide you're not going to stay where you are" — JP Morgan As the page turns to FY 2023/24, the Planning and Economic Development Department will remain focused on creating a dynamic built environment, along with opportunities for greater community wealth. The Department's goals for this budget year calls for the creation of master plans for the Civic Center, the Epicenter, and citywide parks, increased efforts to attract new and retain local businesses, further updates to the Development Code, improving customer service, and to further commit to developing team members. These efforts will help further the goals and vision outlined in the General Plan, as the City continues to create places where people want to be and can thrive while they occupy those places. In FY 2023/24, the City will continue to evolve our economic development expertise. We began by expanding the team in FY 2022/23. Over the next two quarters, this new team will be working to complete an update to the City's Economic Development Strategic Plan, an Economic Development Marketing and Communications Strategy, and updating the team's workplan. The team will be working per the City Council goal to pursue the two to three initiatives selected by the City Council from the Economic Development Strategic Plan. This work, along with the continued development of great places, will lay out our road map towards building the city as the cultural and economic hub of the Inland Empire. One very important component of building community wealth is creating housing. California has an unprecedented shortage of housing units. According to research by McKinsey and Company, California is short approximately 2 million units. Through implementation of the General Plan, the adopted Housing Element, and the updated Development Code, the City has laid the regulatory foundation to facilitate private sector development of new housing. By adopting these plans, keeping our Development Code updated, and reviewing development applications, the City is working to do our part to facilitate the timely and construction of a variety of new and attainable housing choices and, perhaps more importantly, providing housing choices for residents at all stages of their life from early adulthood until their late senior years. While the City does not build housing, we have a goal to work with developers to facilitate the entitlement of approximately 1,400 new housing units each year to stay on track with our Housing Element commitments. PAGE 76 Updates to the Development Code will continue in FY 2023/24, to facilitate the community's vision for the future through a clearer more predictable development process. With a clear development code, investors can access reliable information so that they can make good business decisions and trust their investments will be safe. The next update will bring amendments that provide developers with additional flexibility and options to achieve the community's vision. Furthermore, great communication and great customer service go a long way towards building that trust and in FY 2023/24 the team will continue to place a large emphasis on improving our services. The first half of calendar 2023 indicates that development interest and activity in the city remains high, as does interest in creating the next wave of projects that will help further the goals of Plan RC. There are over 25 major projects in the Planning and Economic Development queue that have either been approved and are now in plan check, currently under review, or have been deemed complete. These projects either required or will require some form of discretionary approval from the City (Ex: Planning Commission) and are not permitted by right. These projects include over 1,000 residential units, over 40,000 square feet of new or refurbished commercial space, and over 4 million square feet of industrial development. While there is no guarantee that applicants will see all these projects through, or that proposed projects are consistent with the City's plans and codes, each application requires review time and collaboration from subject matter experts in Planning, Engineering, Building and Safety, and Public Works. "Only those who will risk going too far can possibly find out ho w far one can go "— T. S. E I i of The Building and Safety Department occupies a very interesting spot in the Community Development workgroup. The Building and Safety Department may have the biggest impact on how the community experiences the entitlement and permitting process because this department serves the greatest range of constituents and project types. For this reason, the Building and Safety Department is leading the charge on many of our customer service and customer experience improvements in Community Development. In FY 2022/23, the department introduced a new Community Development Team (CD Techs), a small group of three individuals acting as front -facing representatives addressing the public's immediate needs for information, permits, applications, and appointments with technical staff. We are evolving the "One Stop Shop" concept to get as close as possible to "one stop, one City representative." Specialization may make sense for many agencies, but we do not believe requiring a customer to visit multiple desks and permit technicians as they navigate their permit requirements provides the best customer service. Instead, we are working to train this core group of technicians to provide as many over the counter permits as possible without having to draw upon subject matter experts from Planning, Engineering, or Building. This also provides us with an opportunity to use the time of those subject matter experts more efficiently on more complex applications. "Specialization is for insects. "— Robert Heinlein PAGE 77 In FY 2023/24 this team will develop to provide single point of contact services for small projects such as Accessory Dwelling Units (ADU), room additions, solar, and swimming pools. This service will have the CD Techs providing information necessary for a complete application and permit submittal, as well as completing the plan review for the Building and Safety, Planning and Economic Development, and Engineering Departments, allowing for an expedited application, plan review, and permit issuance. In FY 2022/23 Building and Safety enhanced virtual inspections when completing simpler inspections. As we enter FY 2023/24, Building and Safety is revisiting the virtual inspection program to identify more types of eligible inspections to provide our inspectors a greater latitude when it comes to completing their daily inspections routes. By the end of FY 2023/24 the goal is to conduct 40% of all inspections virtually to allow for more streamlined and efficient inspections and quicker project approvals. Building and Safety will soon launch SolarAPP as an extension of our Online Permit Center for residential photovoltaic (solar) permit applications. The SolarAPP option will instantaneously process solar applications and issue permits. The service will be available for all residential solar applications under 38.4 kilowatts in size, for a small additional fee. The implementation of the SolarAPP option will satisfy the requirements of California Senate Bill 379 requiring all cities to implement an online, automated permitting platform 0 SolarAPP+ that verifies code compliance and issues permits in real time. SolarAPP will also provide a new level of customer service to our community by offering users the option to expedite their solar projects, providing more renewable energy to the community and supporting overall sustainability. Inclusion and equity are part of the City Council's values that are deeply rooted in our city and are of the utmost importance to Building and Safety. Part of inclusion and equity begins with the ability to be present and take part in the activities that are occurring and that is where accessibility, the Americans with Disability Act (ADA) and the Certified Access Specialists (CASp) come in. The Building and Safety Department currently has one CASp on staff and is supporting three other staff members as they work to obtain their CASp certifications. The benefit of a CASp professional is the in-house knowledge of Federal Access Regulations (ADA), State accessibility laws, codes and regulations, and Civil Codes for all new construction developments and Certified existing construction remodels. /MW Conformance with these regulations ensures that all individuals are provided Access the same access to buildings, events, goods, and services which will promote inclusion and equity within the community. S e r v i c e s PAGE 78 "Everything you can imagine is real. "— Pablo Picasso The Economic and Community Development Teams are also responsible for laying the foundation for success by providing necessary new infrastructure and constantly striving to improve existing infrastructure. As the City enters the next chapter of development, the reimagining of our current infrastructure, built decades ago, to match the needs and desires of the people who live, work, and play here is more important than ever. The Engineering Services Department continues to move long standing projects forward to set new foundations for a higher quality of life for our community. A big change for Engineering and an indication of what the next chapter will bring is the creation of a new Transportation Section. While transportation has always been a part of the Department's functions, it has not been its own Section for several years. As the number of large transportation projects coming to Rancho Cucamonga increases, including the Advanced Traffic Management System (ATMS) and Brightline West High -Speed Rail, it is important to have dedicated staff to manage and coordinate efforts. The newly formed Transportation Team will be working on the design, construction, and implementation of Phase 2 of the Advanced Traffic Management System (ATMS Phase 2). This project will be completed by the end of 2024 and will improve traffic flow along five additional city corridors. Phase 1 of the project provided reductions in average delays of up to 67% along Haven Avenue and 51% along Foothill Boulevard and we hope to continue to this trend by continuing to implement ATMS strategies citywide. The Capital Management Team is working to finish the right of way and design for the Etiwanda Grade Separation Project. This grade separation over the BNSF railway would provide for improved transportation infrastructure that promotes safety for multi -modal users, encourages economic development, and enhances goods movement throughout the region. Currently, Etiwanda Avenue experiences excessive traffic delays due to the number of trains that traverse the railway, which is expected to increase over the next 20 years. However, due to rising costs for right of way, there is not enough funding for construction. The focus for FY 2023/24 will be on getting the project shovel ready, while Engineering and City Manager's Office staff aggressively seek additional dollars through State and Federal grants, in line with the City Council goal to present funding options to the City Council for the additional costs to build the bridge and widen the roadway to improve safety and traffic circulation, reduce vehicle miles traveled, and reduce emissions on Etiwanda Avenue. The Capital Management Team and Transportation Teams are also working together to continue to provide for new, more comfortable, bicycle and pedestrian travel and recreation options. In line with our community's priorities expressed in PlanRC and implemented through our HealthyRC framework, our goal is to increase the number of trips taken by walking or bicycling by constructing three grant funded projects in 2024: the Day Creek Trail Project, the Cucamonga Creek Trail Project, and the 6th Street Cycle Track Project. Other key infrastructure improvement projects include the re -paving of West Foothill Boulevard and the re -building of Heritage Park Bridge. The Rancho Cucamonga Municipal Utility (RCMU) was formed in 2004 to provide economic and reliable electricity to areas primarily in the southeast areas of the city. RCMU now serves a residential and business customer base of more than 2,800 customers. Significant new development and redevelopment is occurring in the RCMU service area, and the utility is working to build the new infrastructure to serve that growth. RCMU has also taken strides over the past few years to build a fiber network that provides residents and businesses an alternative option for high-speed internet. The next chapter for Rancho Municipal Broadband includes the construction of new fiber optic lines in 2024 to serve new development PAGE 79 and expand our customer base. RCMU is also working in 2024 to increase the availability of EV charging infrastructure by constructing an EV Charging Hub with DC Fast Chargers at the RC Sports Center. This project will increase fast charging options encouraging and supporting the continued shift to EV purchases in our city. The Environmental Programs Team will continue to work to find creative and effective ways to implement important State mandates related to storm water and waste. The Regional Water Quality Control Board is responsible for regulating storm water pollutants and discharges into area water ways and is expected to release its public draft regulation updates this year. Environmental Programs will be watching for these new regulations and investigating how they might affect our operations. In the meantime, Environmental Programs will continue to implement our current strategies to prevent pollutants such as sediment, oil and grease from entering the storm drain system. Senate Bill 1383 requires jurisdictions to take multiple actions to reduce emissions of short-lived climate pollutants, such as methane which is emitted from decomposing food scraps. According to the Climate and Clean Air Coalition, the short-lived climate pollutants black carbon, methane, tropospheric ozone, and hydrofluorocarbons are the most important contributors to the man-made global greenhouse effect after carbon dioxide, responsible for up to 45% of current global warming. Working with partners and stakeholders to implement SB1383 requirements, in FY 2023/24 Environmental Services will focus will be on implementing edible food recovery requirements for Tier 2 generators which includes restaurants. As food waste accounts for approximately 17-18% of total landfill disposal, increasing food waste prevention, encouraging edible food rescue, and expanding the composting of organic waste will help reduce methane emissions. "Each new day is a blank page in the diary of your life. The secret of success is in turning that diary into the best story you possibly can. "—Douglas Pagel Public Works will build on past successes and undertake several new or expanded initiatives to turn the page and prepare the city for a more efficient, sustainable future. Central to these efforts are the continued development of the electrification of the municipal fleet, the Urban Forest Management Plan which began in FY 2022/23, LED sports lighting and paseo lighting upgrades, and drought tolerant landscape projects. In addition, we will continue to work on several major capital projects that began in prior years. Public Works is transitioning the City's fleet to more sustainable options to achieve Climate Action Plan (CAP) goals and State mandates. This involves the eventual replacement of 160 traditional internal combustion engine (ICE) vehicles with electric vehicles (EV) which emit fewer greenhouse gases (GHG). On -road transportation accounts for more than half of the City's total GHG emissions and a 50% municipal fleet electrification goal by 2030 was identified in the CAP to quickly reduce City emissions. In addition, the California Air Resources Board (CARB) requires that 50% of municipal purchases of new light and medium duty vehicles be zero emission beginning in 2024. As part of Public Work's fleet electrification initiative, the City will procure nine EVs to replace ICE vehicles in FY 2023/2024. EVs account for 90% of the vehicles budgeted, far exceeding the CARB requirement and will increase the percentage of EVs in the fleet from 3% to 10% moving us closer to the 2030 CAP goal. Concurrent with the purchase of these vehicles, EV charging infrastructure will also be installed at the Public Works Service Center and other locations to support the electrified fleet. By investing in EVs, the City is demonstrating its commitment to reducing its carbon footprint and to intentionally embrace and anticipate the future. PAGE 80 In FY 2023/24, Public Works will continue development efforts 0 on the Urban Forest Management Plan (UFMP), Rooted in RC. OOTED UFMP development began in FY 2022/23 with a tree inventory, canopy coverage assessment, and wildfire risk assessment. In alignment with the General Plan and Climate Action Plan, the UFMP will provide staff a long-term strategic plan to mitigate the impacts of climate change, abide by state future mandates, reduce the urban heat island effect, and lessen the risk of wildfires. The UFMP will be a roadmap for the City's urban forest for the next 50 years, incorporating urban forest management best practices and greenhouse gas emission reduction goals, and make recommendations on the right tree species, in the right places, for the right reasons. Municipal energy conservation is another goal outlined in the CAP. To help meet this goal, the current high intensity discharge (HID) sports lighting throughout the city will be upgraded to high efficiency LED lighting over the course of several years. LED sports lighting has many benefits when compared to traditional HID systems. Sports lighting fixtures are difficult to access and require specialized equipment to be brought on -site to reach the fixtures. The longer lifespan of the LED sports lighting will result in significantly decreased ongoing maintenance costs. LED lighting also consumes far less energy than HID lighting which will result in decreased electric utility costs and associated GHG emissions. The average reduction in electricity consumption for the first two fields completed was fifty percent. Other benefits include better color rendering, reduced light pollution and no warm-up time. The fields scheduled to be upgraded in FY 2023/24 include: LoanMart Field at the Epicenter Sports Complex, 1 of 4 soccer fields at Beryl Park, both baseball fields at Day Creek Park and the remaining baseball fields at Heritage Park. Work at LoanMart Field will also include re -seeding the main field at the Epicenter with a more water efficient summer blend of grass. Additional water conservation projects will be completed during the fiscal year, including drought tolerant landscape renovations in Landscape Maintenance Districts 2 and 4R and conceptual design work for drought tolerant landscape in Landscape Maintenance Districts 1 and 6R. The existing size and depth of Red Hill Lake poses maintenance challenges and environmental concerns. With the various wildlife, the debris and waste at the bottom of the lake, the outdated and undersized maintenance infrastructure, and the increasing cost of reclaimed water, Red Hill Lake is no longer environmentally or financially sustainable. A strategic and measurable approach to these concerns would be to reduce the footprint and depth of the lake, add an ultraviolet (UV) filtration system, a new pump house, and perhaps a seating area around the reconfigured lake. This will involve hiring a landscape architect for a total redesign of the lake to reduce and eliminate some of the existing and future challenges. Community engagement will be instrumental in the success of this project which will require the hiring of a public outreach consultant for this endeavor. Public Works also has several capital projects in varying stages of completion carrying forward from prior years. One of the most anticipated is The Bark at Central Park. This exciting project is nearing completion and is anticipated to open in July 2023. It will include three, 1/2 acre fenced enclosures for small and large dogs, a paved parking lot area, new landscape consisting of turf, decomposed granite, various trees and drought -tolerant planting, and various site amenities for dogs and owners. The planning for the Family Resource Center Remodel is well under way and it is anticipated that a contract will be awarded, and design work will begin in FY 2023/24 with construction in FY 2024/25. This remodel project includes energy efficiency and aesthetic upgrades for an aging community center as well as a new energy efficient HVAC system, interior and exterior paint, new flooring, kitchen upgrades and an enhanced interior courtyard. Finally, design work for the Civic Center Waterproofing project began in FY 2022/23. It is anticipated that a contract will be awarded, and construction will begin in FY 2023/24. This project will repair all the exterior joints and seal and weatherproof the exterior brick fagade of this 33-year-old building. PAGE 81 Economic and Community Development SMART Goals: • By October 2023, in order to encourage active transportation as a form of travel and recreation, the Capital and Transportation Sections of the Engineering Department will work to increase and improve infrastructure by starting construction of the Day Creek Channel Trail. The team will also complete the design of the Cucamonga Creek Trail project by December 2023 and will work with SBCTA to begin construction of the 6th Street Cycle Track by Spring 2024. • By December 2023, the Planning Division will present to the City Council for consideration Phase 3 of Development Code Updates to make further refinements to the Development Code. • By December 2023, the Planning Division will present to the City Council for consideration master plans for the Civic Center and Epicenter areas. • By the end of December 2023, the Building and Safety Department will implement SolarAPP which will provide an instantaneous solar permitting option to the community. • By January 2024, the Planning and Economic Development Department will partner with CSD to begin the community engagement for the Parks Master Plan process. • By the end of the March 2024, the Public Works Department will finalize the Urban Forest Management Plan (UFMP). • By the end of March 2024, the Planning Division will work with developers to facilitate the entitlement of 1,300 new housing units consistent with the City's approved Housing Element. • In concert with the City Council goal, by April 2024, the Economic Development Division will complete and then implement Phase 1 of the City's Economic Development Strategic Plan. • By May 2024, the Planning and Economic Development Department will update the development review process for entitlement applications to provide application feedback 10% faster than the Permit Streaming Act requires and provide an excellent customer service experience. • By May 2024, the Economic Development Division will improve the City's economic development marketing efforts through implementation of the Economic Development Marketing and Communications Strategic Plan and increase the number of media placements and City's social media followers by 10%. • By June 2024, the Public Works team anticipates possessing nine new EVs to start the vehicle transition to meet the goals set by the Climate Action Plan, to convert 10% of the City's fleet to zero emission, and the State of California mandates for reducing greenhouse gas emissions. • By June 2024, the Public Works Department will convert the sports lighting at LoanMart field at the Epicenter Sports Complex, one soccer field at Beryl Park, two baseball fields at Day Creek Park, and the remaining baseball fields at Heritage Park to LED to reduce ongoing maintenance costs, energy consumption, and GHG emissions. • By June 2024, the Public Works Department, working with the Ambassadors of Community Engagement, will complete the public outreach and design to reduce the footprint and depth of the Red Hill Lake. This will reduce maintenance and operations costs, reduce environmental concerns, and revitalize the Lake and amphitheater for the community to enjoy. • By June 2024, RCMU will construct an EV Charging Hub to be located at the RC Sports Center, including four DC Fast Chargers, to increase fast charging options for existing EV owners and entice increased EV ownership. PAGE 82 • By July 2024, the Transportation Division will complete the construction of ATMS Phase 2 which will reduce average delay and idle time along Milliken Avenue, 19th Street, Arrow Route, Rochester Avenue, and Day Creek Boulevard. By August 2024, RCMU will construct 6,000 LF of new fiber optic line along Base Line Road and Amethyst Avenue to serve Fire Station 171, as well as 2,800 LF of fiber optic line along Etiwanda Avenue between Arrow Route and Church Street to serve new multi -family development and expand its customer base. Civic and Cultural Services Workgroup 'A/one, we can do so iittie; together, we can do so much. '- Helen Keller The Civic and Cultural Services Workgroup is comprised of the Community Services, Library Services and City Clerk Services departments. This work group has two primary focuses, one offers programming for the community and the other provides civic engagement. Community Services provides recreational, human and experiential services; Library Services provides information, knowledge, and education/entertainment type services; and City Clerk Services provides access to civic records and documents, facilitation of City meetings, and election services. These services complement each other, and under the leadership of a Deputy City Manager they collaborate with other City departments as they strive to provide exceptional services for the residents of Rancho Cucamonga. Building on the workgroup's success in FY 2022/23, where the majority of their pre-COVID services were refined and restored, FY 2023/24 will see the continued expansion and enhancement of services, staffing permitting, as the departments carry out strategic initiatives in support of their Strategic Services Plans aligning with the City Council's Mission, Vision, and Core Values. The Community Services Department's (CSD) mission is to serve the residents of Rancho Cucamonga by creating opportunities, to play, celebrate, connect, explore, and be entertained through quality programs, safe parks, and well -maintained facilities. During FY 2022/23, mission -driven decisions led to successfully redesigning programs and services, authoring the next chapter of the community's evolving recreational and cultural art needs. Department leadership utilized survey data to align, enhance, and expand service delivery and discontinued programs and services that no longer were actively sought out by residents. Discontinued services include senior transportation, single -day excursions, teen services, playschool, and adult basketball. To usher in the next chapter of services, funds from discontinued programs will be allocated throughout the department to expand current offerings and develop new programs designed to meet the diverse and growing community needs. FREE RCpark.com In the pursuit of improvement and to achieve the community's well documented requests for additional special events, the FY 2023/24 budget reflects an increase in funding for the Special Events Division. Reallocated monies will enhance thirty-two (32) annual events and add three (3) new events. Lifelong memories, community connection, and hometown pride will flourish with the return of Spooktacular, Founder's Day Parade, Veteran's Day, Hula Snowy Day, Lunar New Year Event, EggShellebration, Memorial Day, Concerts and Movies in the Park, and 4th of July Firework Spectacular. With an eye to the future, the next chapter of special events will include a Family Campout, Breakfast with Santa, and a Back -to -School Backpack Event. PAGE 83 The Department has intentionally enhanced marketing and CITY CF communication by working the Community Affairs Network (CAN) to ®: RANCHO� reimagine the City's Grapevine magazine, which is published three= (3) times a year in digital and printed formats. In addition,^ Community Services Newsletters are emailed six (6) times yearly to r ` ;, 41 over 16,900 residents. Other forms of connection and communication include social media, website updates, and print pieces to boost ? r: marketing efforts and increase community engagement. Community Centers often serve as the hub of in -person connection r and the location for program and service delivery. Traditionally, - . _ -- - ` programs and services were offered at five (5) community centers, i including Lions East and West Central Park Family Resource Center, and Family Sports Center. Lions East and West services have transferred to Central Park to make way for the Archibald Library CONCERTS &MOVIES relocation project. In addition, services typically provided at the Family Resource Center will temporarily transition to Central Park to allow for comprehensive and much needed building renovations utilizing American Rescue Plan Act (ARPA) grant funds from the County of San Bernardino. The senior population is evolving, and the demographics are changing. One of the most significant deviations is that seniors work later in life, resulting in delayed retirement. As a result, services could expand from primarily morning programming to include evening hours. To embrace and anticipate the future and the diverse needs of the senior community, the Department will develop and pilot twelve (12) additional programs to promote social, educational, recreational, and enriching opportunities for active and working seniors. In addition to programs for busy and working seniors, enhancements to existing programs will continue to benefit the diverse aging population. Theater performances and revenue -generating rentals resumed at the Lewis Family Playhouse. The Victoria Gardens Cultural Center remains wholly funded to anticipate the return of full -service delivery in FY 2023/24. Community a engagement,financial assessment demographic anal sis Y, and a goal to offer sustainable, diverse cultural art services resulted in changes to the theatre season and operations. � el Performances from reputable local theatre groups replaced in- house produced shows which reduced expenses and provided - for greater opportunity for playhouse stage rental dates, maximizing revenue -generating opportunities. Focused energy and time will be allocated to implementing a new ticketing system with the Library's Second Story and Beyond°, designing a new website, and expanding box office hours to improve customer service and experience. Future cultural art services include courtyard programming, in 2024, with the completion of the Courtyard Capital Improvement Project. Capital Improvement Projects (CIP) continue to be a top priority. To intentionally embrace and anticipate the future, roughly $5.6M is allocated across three (3) unique CIPs, including the Beryl Park Inclusive Playground (below), Family Resource Center Remodel, and the Victoria Garden's Cultural Center Courtyard. These three projects aim to preserve a family -oriented atmosphere while providing and nurturing a high quality of life. PAGE 84 "Play is often talked about as if it were a relief from serious learning. But for children, play is serious learning. "- Mr. Rogers With an estimated completion I date of June 2024, Beryl Park Inclusive Playground is designed to provide a safe place where children of all abilities can play together. Funds awarded in the amount of $287,000 from Proposition 68 California Drought, Water, Parks, Climate, Coastal Protection, and Outdoor Access for All Act of 2018 will be utilized to offset the total project cost of $1,156,500 for this much -needed amenity. In addition, handicap crosswalk. the park will meet ADA requirements and include a flashing beacon The City was awarded $775,000 in American Rescue Plan Act 2021 grant funds through San Bernardino County to remodel the Family Resource Center. This joint project with Public Works Department includes replacing the HVAC system, interior and exterior paint, new flooring, kitchen upgrades, an enhanced interior courtyard, lighting installation for energy efficiency and safety, community kitchen improvements, and restroom improvements. The project design will begin in FY 2023/24, and construction will be completed by 2026. Victoria Gardens Cultural Center Courtyard project, managed by the City Manager's Office, will transform a primarily passive outdoor space with little shade or seating into an inviting and active area, encouraging greater pedestrian access and use. Amenities will include shade, lighting, a permanent outdoor stage to host outdoor events, concerts, and rentals, and will include the repainting of the Cultural Center and Biane Library. Together, these improved amenities will create unique opportunities for courtyard entertainment, City services and enhance pedestrian access, flow, and continuity with Victoria Gardens. The last chapter of the Community Services Department work profile for FY 2023/24 includes enhancements to administrative functions and improved structural development. Designing the City's first Parks, Facilities and Recreation Masterplan, as an extension of the adopted General Plan, is a priority. Another priority is establishing a cost recovery model and performance goals to ensure the community's needs are realized while connecting services offered to the Department's mission. To guarantee quality and consistent programming, the Department will continue to focus on filling part-time and full-time vacancies, an ever-increasing challenge when part time salaries for fast food positions now exceed $20 per hour and include additional benefits. With part-time employee wages rising significantly in California, a salary survey to provide an updated, competitive salary schedule that addresses compaction caused by mandated annual minimum wage increases is now necessary. PAGE 85 7 have found the most valuable thing in my wallet is my library card. "- Laura Bush In the Library Services Department, 2022 brought with it the eagerly anticipated return of in -person programs at both the Biane Library and the Archibald Library. Bookclubs, T.A.G. (Teen Advisory Group) activities, large scale events like Nights of Discovery, and the Library's ever popular storytimes came roaring back with enthusiastic audiences. Just under 200,000 people visited the Archibald and Biane Libraries in 2022 borrowing more than 539,000 physical and 85,400 digital items. In FY 2023/24 the Department will be focusing on expanding programming and launching several new services to further the team's work on the Library's Strategic Services Plan (SSP). New services include Book a Librarian, Career Online High School (COHS), and the next exciting chapter in Library Services — Second Story and Beyond°, an interactive discovery space that will be located on the second floor of the Biane Library. Additionally, thanks to funding from the California State Library and a required funding match from the City's General Fund, both library facilities will begin undergoing significant facility improvements including the replacement of the Archibald Library through a renovation of the Lions Center buildings. Book a Librarian Services will provide opportunities to "reserve" a Librarian for up to 30 minutes at a time to obtain in-depth research support, digital device training, or advanced reader's advisory recommendations. This new service will support the Library's SSP strategic initiative to increase opportunities to connect with members of the community. Career Online High School (COHS) Services will offer a small number of scholarships to Rancho Cucamonga residents who are looking to obtain their high school diploma through an accredited online program. COHS will be supported through a combination of funding from the Library Fund, the California State Library and the Friends of the Library and support the Library's SSP strategic initiative to enhance current programs and resources to meet the growing gaps caused by economic disparity. -,-------- _-- Turning the page on the Archibald Library's story, this --IK- - facility will be replaced through a remodel of the Lions - Center East and West buildings. Thanks to a $6.5 California State Library Infrastructure Grant and 71 matching monies from the City's General Fund, Lions Center will be repurposed as a new library creating a sequel by bringing library services back to its original home. Lions East served as the City's first library ILI facility when services were provided through the San Bernardino County Library System. Plans for the upgraded facility include community meeting spaces, dedicated Friends of the Library bookstore space that will be independent of Library service hours, space for growing materials collections including the popular Library of Things, and outdoor programming space to support large-scale events like the Library's Nights of Discovery. The Biane Library also received an Infrastructure Grant from the State Library to refresh and enhance several features in this almost 20 years old facility. Funding from the grant and General Fund will cover expenses related to an HVAC system replacement, new flooring, updated light fixtures, and address several ADA compliance items. Work on both facility projects began in FY 2022/23 and will continue into FY 2023/24. All grant related expenditures must be concluded by March 31, 2026. Library infrastructure improvement projects align with the City Council Core Value to intentionally embrace and anticipate our future. PAGE 86 Adding to the Library's 24/7 Library Services series, an additional materials kiosk will be installed at forthcoming Fire Station 178. Due to the station's strategic location near senior housing and multiple apartment complexes, the Library anticipates a high volume of usage for this new amenity. The kiosk will contain popular materials in both print and AV formats featuring English, Spanish and Chinese languages and the service supports two of the department's strategic initiatives: (1) enhance access to materials to address the growing gaps caused by economic disparity and (2) provide up-to-date and relevant collections that promote equity, inclusivity and diversity. "Play is one of the most important ways in which young children gain essential knowledge and skills " - UNICEF Finally, after more than a decade in the making, Second Story Randall Lewis and Beyond° Services (SSAB) will begin creating the next SECOND STORY exciting chapter of the Library's story. Featuring museum quality exhibits focused around a literary theme, SSAB will All( E►�C create opportunities for visitors of all ages to learn and play BEYOND together. One of the first of its kind, these fee based literacy - inspired experiences will expand on the free programs created on the first floor of the Biane Library through interactive spaces including a rock climbing wall, water table, ceiling suspended net climber, and more. The literary theme will be rotated every 9-12 months to create new experiences for returning visitors. SSAB construction is currently underway, and services are expected to begin in Q2 of FY 2023/24. This year's budget contains expenses related to the recruitment and onboarding of museum staff to support ongoing programming and rental services, as well as the increased expenses for facility and exhibits maintenance. New part-time staff will join the SSAB Division's existing staff to launch this leading -edge library service and the Fund Development Coordinator will work alongside City Council Members as they raise funds for a Second Story and Beyond° endowment which will be used to help cover ongoing operating expenses. 'Access to public records gives citizens the opportunity to participate in public life, help set priorities, and hold their governments accountable. '- The Carter Center Working alongside the City Council and the City Manager's Office, the City Clerk Services Department manages the electronic agenda process for the Council and other City Boards, Commissions and Committees and provides general support for the City's legislative and policy making Lifecycle body. of a Management of information in today's world requires full-time efforts Record and appropriate knowledge by all involved in the creation, distribution, use, maintenance, and disposition of city records. �- The Department's current Strategic Services Plan is written to build upon previous plans and furthers the efforts made to develop electronic systems, build transparency of government, further educate employees and the public on the value of public records, reduce paper, protect records, and comply with laws and policies related to the preservation of records. Requests for access to public records are expected to increase exponentially in coming years underscoring the need PAGE 87 to improve the management of City records. Having a robust, reliable records retrieval system will be critical to the success and timely delivery of services. In keeping with the Department's collaboration, access, efficiency, and accountability objectives, the Records Management Division has been planning the next chapter of records storage through the creation of the Records Storage Center. The City's paper records help to tell the story of the City's history, and these important documents are currently archived in multiple locations including an offsite commercial storage facility, the Public Works Yard, and the basement of City Hall. After conducting a cost study for paper record keeping in FY 2020/21, it was determined that creating a centralized records repository to collectively house City and Fire records would best meet the City's short and long-term records preservation needs. The records collection will be analyzed through a collaborative project involving the Records Management Division and the Planning Department before being relocated to the new Records Storage Center which will be located at Fire Station 178. The Station is anticipated to open in FY 2023/24 and this new repository will create a centralized, in-house, secure storage location that will be conducive to fast and accurate record retrieval while eliminating commercial storage costs, ensuring the preservation of the City's story for generations to come. Additionally, this budget provides for the procurement of records management software which utilizes bar-coded labels that will assist in managing, maintaining, storing, tracking and retrieving records in the Center. This new technology will facilitate the quick and easy retrieval of boxes and create an accurate inventory of materials. The Department's staff, funding, and technology commitment help position the City on the leading edge of transparency and good governance further supporting the group's vision to, maintain a high level of excellence, provide consistent services to our customers, and meet the challenges of tomorrow through our expertise, innovation, and cooperative partnerships "The people who are crazy enough to think they can change the world are the ones who do. " - Steve Jobs Civic and Cultural Services SMART Goals • By July 2023, the City Clerk Services Records Management Division will purchase and implement new records management software with bar-code labeling functionality to efficiently organize city records as outlined in the department's SSP. • By October 2023 Library Services and Public Works Services staff will complete the project management for the installation of new flooring at the Biane Library supporting the City Council Core Value to intentionally embrace and anticipate our future. • By November 2023 the Library's Second Story and Beyond Division will launch SSAB services which supports City Council's Core Value to build and preserve a family -oriented atmosphere. • By December 2023, the Community Services Department's Special Events Division will add three (3) unique events to meet the community's request for more opportunities to create lifelong memories, community connection, and hometown pride. • By December 2023, the Library's Administration Services Division will complete the project management for the construction design portion of the Archibald Library replacement project supporting the City Council Core Value to intentionally embrace and anticipate our future. PAGE 88 • By February 2024, the City Clerk Services and Planning Departments will conduct a comprehensive inventory of paper documents and items and relabel record storage boxes to prepare materials for transfer to the new Records Storage Center in alignment with the City Council's Core Value to intentionally embrace and anticipate our future. • By April 2024 the Library's Administration, Technology, and Collection Development Divisions will procure and install a new 24/7 Library kiosk at Fire Station 178 expanding access to up-to-date and relevant collections that promote equity, inclusivity and diversity. • By June 2024, the Community Services Department's Senior Services Division will add twelve (12) social, educational, recreational, and/or enriching opportunities for the 50+ year old senior which will assist in bridging the gap between the diverse needs of the senior community while anticipating future needs. • By June 2024, the Community Services Department's Business Division will complete the project management for the construction and installation of the City's first Inclusive Playground located at Beryl Park to provide a safe place where children of all abilities can play together. Administrative Services Workgroup The Administrative Services Workgroup consists of the Human Resources, Innovation and Technology (DoIT), Procurement, and Finance departments. While the other Workgroups are primarily driven to serve external customers — the residents, businesses, and visitors of the city — the Administrative Services team is primarily, though not solely, focused on delivering services for our internal customer departments and their employees. The core functions related to all things Human Resources, Technology, and Finance serve as the backbone and underpin all the work of the rest of Team RC. Because of the opportunities for overlap and co -programming, these departments work together under the direction of the Assistant City Manager. As services change and the City's complexity has grown, the Administrative Services team also flexes, responding to its customer needs and reinventing its own processes and programs in response. In that role, Fiscal Year 2023/24 will see the implementation of the City's new ERP (enterprise resource planning) which is the "mainframe" so to speak of the City's core business management software. This will be the cumulation of 18 months of planning, design, development, testing and deployment that required thousands of hours of work on top of the Administrative Workgroup's traditional duties and services. "Taking on a challenge is a lot like riding a horse, isn't it? If you're comfortable while you're doing it, you're probably doing it wrong. "(Ted Lasso, Season 1, Episode 1: Pilot) This implementation of Workday will replace the outdated, unsupported, legacy system implemented in the early-2000s. Workday was selected for its comprehensive suite of applications that will significantly enhance the City's capabilities in managing various financial aspects, including human resources, accounting, and financial planning. Workday's user-friendly interface and advanced features are expected to improve overall efficiency and accuracy, resulting in better financial management and decision -making for end -users. PAGE 89 Finance aims to enhance the efficiency and effectiveness of financial systems for every City employee. This will be achieved through the implementation of the "New and Optimized Financial Enterprise Application Replacement" or "NO FEAR" project, which is a collaborative effort between the Finance, DoIT, and Human Resources Departments. The project name reflects the ultimate purpose of moving away from the City's traditional ways of doing things and utilizing Workday's improved functionality to reshape how work is done. The NO FEAR project kicked off in November 2022 and Workday is expected to go live in April 2024, with City staff working on configuring work processes through June and starting testing during the summer of 2023. The ultimate goals of the NO FEAR project can be summarized as follows: • Increase efficiency and productivity by eliminating many manual processes and reducing data entry for real-time decision -making • Create a centralized location for employee, financial, and forecasting data • Provide enhanced reporting and analytics capabilities to turn financing information into real-time insights • Utilize Workday's built-in compliance features to ensure the City stays up to date with regulations and industry standards • Increase employee engagement by providing a self-service employee portal for managing personal information, benefits, and time off requests In addition to implementing the financial system, the Finance Department is exploring other technologies to enhance its banking processes and complement process changes with Workday, such as remote deposit and lockboxes for recurring payments. These technologies are expected to improve operational controls, increase the availability of funds, and reduce staff time spent on processing payments received in the mail and courier pickups for deposits. Furthermore, the department is currently in the process of transitioning to a new financial services provider due to the merger between Union Bank and US Bank. While the timing of the transition was not initiated by the Finance Department, it presents an opportunity for staff to explore and implement these new technologies with US Bank. The Finance Department also plays a crucial role in managing several special assessment districts within the City, which are integral to the City's financial stability. These districts were created to ensure that new development does not impose undue financial burden on existing residents. Any development project undertaken after 1985 falls under at least one special tax district. Residents and businesses in these districts are responsible for financing the services required for the development of their immediate communities, such as landscaping, lighting, parks, and other infrastructure improvements. If not for these special districts, these services would compete with other City services, overburdening the City's General Fund and preventing it from offering a comprehensive range of services. However, despite a few exceptions where the special district has voter -approved rate escalators, most special district rates are capped and cannot be increased without voter approval. This is especially challenging in a high inflation environment which started in 2022 and looks to continue for at least another 12-18 months. Rate recommendations for FY 2023, when allowable, are the result of financial planning and analysis with current economic conditions. During FY 2023, the City will continue monitoring these conditions, and adjust its financial planning accordingly. PAGE 90 The Procurement Division has been a standalone division for many years. As part of the transition to Workday, a procurement assessment study was conducted in FY 2022/23 to determine best procurement industry practices. The Procurement Assessment Report made several recommendations that resulted in a decision to incrementally integrate Procurement into the Finance Department. This integration began in FY 2022/23 when Procurement staff physically relocated to the Finance Department in January 2023. The reporting structure will move under the Finance Department after the Workday project has concluded. The Procurement Assessment Report made several additional recommendations that will be implemented by the Division and the Finance Department in FY 2023/24. These include moving the responsibility for setting up vendors in the new ERP system from the Accounts Payable Division to the Procurement Division, increasing flexibility and timeliness within procurement processes, and revising the dollar amount limit allowed before a purchase order is required from $5,000 to $8,500. I don't want no low -tech, slow -tech Want that get up and go tech Its a world of high-tech, my technology Song "High Technology"- written by: Alan Pring, Tony Doye Technology has become the most essential tool that we use to serve people in our community. The Department of Innovation and Technology (DoIT) facilitates the impactful use of technology across all City departments, allowing for increased efficiency, improved transparency, and overall enhanced service to the community. At the top of DoIT's key priorities in the FY 2023/24 budget is the continued improvement of our cybersecurity posture including additional infrastructure replacements, modernizing legacy applications and services as well as updated policies, practices, and end -user training. The Cybersecurity Division was created last year, adding capacity to proactively address the continuous threat in cybersecurity incidents and threats affecting local government. The Cybersecurity team has created a workplan from the baselines they gathered this past year that outlines our specific targets to continually improve our cybersecurity maturity. The employees dedicated to Cybersecurity take the lead on efforts to establish safer practices and policies while working with the rest of the team to focus on security that is vital in protecting our organization's digital estate. Wireless access has become an expectation and is relied upon by the community and staff. The wireless network has reached its end -of -life on hardware and software support. To maintain services and increase the capabilities and speed, replacement of PAGE 91 the equipment was started this year and will continue into the FY 2023/24 budget. This planned upgrade is part of the larger infrastructure upgrade that is outlined in our technology roadmap. A joint project for DoIT and the Police Department is the design and implement of a Real Time Information Center (RTIC). This public safety project is in alignment with the Council's Core Value of enhancing a safe community for all. The City's Public Safety Video Network (PSVN) has expanded from the initial deployment in 2013 with 75 cameras to over 550 cameras. This expansion enables the Police Department to enhance their public safety capabilities by gathering evidence and providing situational awareness. This project will combine a hardware and software solution to bring together the PSVN into one common operating picture. Creating this video and data platform provides the means to build on our reporting capabilities and analytics for better decision making and future planning. Our award -winning GIS team has a long history of continued use and deployment of critical applications that our internal customers rely on for their daily tasks. The work GIS has done to collect, organize, and maintain accurate locations and details about assets and resources is key in providing situational awareness and enabling information -driven decision making. We have turned the page from creating foundational base maps and moved to an automated integrated enterprise data warehouse that spatially manages our City inventory and automates business workflows. The next chapter will include a deeper dive into data sciences that will aid us as we discover, quantify, and predict trends and patterns to improve outcomes. As changing conditions drive new priorities, DoIT's technology roadmap is updated annually to include a five-year plan that outlines the strategic vision taken from global technology trends, patterns in local government, and the views of our elected leadership. This roadmap is a guideline; flexibility within our roadmap is essential to be ready for the uncertainty of technological innovation by adopting systems that are scalable and agile. Another key focus for DoIT in FY 2023/24 will be team development. With several new leaders, including a new Deputy Director, training and development are priorities. By fostering a team culture that promotes equity, diversity, respect, inclusivity, and the value of all employees, the Department will continue to create an environment where everyone has the opportunity to flourish. Building leadership skills through training, mentoring, and coaching will be instrumental in preparing employees for advancement when opportunities arise. A change in FY 2023/24 is the addition of an Information Technology Specialist II position dedicated to support the Public Safety Video Network (PSVN) and cybersecurity efforts within DoIT. This position is vital in bringing online the RTIC, a key component to the PSVN. Another change is the transfer of the Part -Time Office Services Clerk position from Procurement to DoIT. This position is responsible for the Citywide internal mail services including deliveries, postal and interoffice mail, bulk mailings, and stocking breakroom supplies. Logistically this move was ideal due to the proximity of DoIT to the delivery bay and postal area. "Focus on long-term success, but be willing to make short-termadjustments to get there. " — Simon Sinek The Human Resources Department will forge ahead in a new era full of exciting opportunities for an evolving workforce. The implementation of Workday's human capital management application, an enterprise management cloud system, will provide improved operational efficiencies, smarter and faster HR service delivery, and the ability to make smarter decisions and plans with workforce analytics. PAGE 92 The theme of "Our Next Chapter" for FY 2023/24 is a milestone year as the organization completes the implementation of a future -focused professional development plan including ongoing coaching for all members of our team. Traditional performance evaluation systems are not the most effective way to grow workforce skills, improve performance, and keep employees engaged. Studies show that looking to the future and having frequent development conversations result in better work performance, improved work satisfaction, and enhanced employee well-being. Team RC will be engaged in providing comprehensive training to employees including how to complete their professional development plan, setting SMART goals, providing immediate feedback, and conducting coaching conversations, to ensure a successful launch of the new plan. Wr � The Human Resources Department will continue to focus on its core mission, to provide an employee experience that attracts and retains the best talent by promoting career development, cultivating employee well-being, and honoring their commitments to public service so both residents and employees can thrive. The "Employee Experience" is the cumulative sum of all moments throughout the employee lifecycle that affect ?, employees' perspectives and perceptions of what it is like to be part of Team RC. It is all the connections between individuals and their colleagues, leaders, and the organization, encompassing personal, physical, digital, and organizational elements. This framework is an opportunity to continue to effectively impact, shape, and improve that reality and strategically position the Human Resources (HR) Team as a driver of change and innovation. HR will resume programs and services that enhance the "Employee Experience." Based on feedback from new employees, programs that are core to our employee recruitment and retention strategy and how we communicate and express our Team RC culture include the existing Baby on Board program, Take Your Co -Worker to Work program, Annual Staff Development Day, RC Cares program to support employee childcare needs, Remote Work, Dress For Your Work Day, HR2U, New Employee Mixer, and the ever -popular Doggy Day Fair. Additionally, the HR Team will launch the new Doggy Haven, a designated fenced area located at City Hall for on -site City hounds to run off pent-up energy, make new furry friends, and build social skills. The recruitment and retention of a diverse, engaged, well -qualified, and _ . LL.J=I = professional workforce will continue to be an area of focus. In addition to drivers of retention, identified in a recent employee engagement survey, which includes work -life balance, flexible work schedules, robust benefits, and effective tools and resources to manage work effectively, the HR Team will enhance parts of the new employee onboarding program to incorporate current and best practices, and will implement a standardized ofboarding program to gain insights to retain and attract talent and drive improvements across the employee life cycle. The HR Team will continue to support and participate in the leadership of DRIVE, the City's race, equity, and inclusion initiative, to ensure a diverse, respectful, inclusive, valued, and engaged workforce that will launch its second cohort of employees in FY 2023/24 and will continue to provide employees with the knowledge and tools to lead in an PAGE 93 organization dedicated to fair and equitable employment practices and providing fair and equitable services to the community. Human Resources will continue to focus on workplace safety initiatives to ensure our employees' safety. For FY 2023/24, the HR Team will roll out safety initiatives to update OSHA -required safety policies, training, reporting procedures, inspections, hazard controls, and how to address emergency situations. HR will also create a City-wide safety committee to meet regularly and discuss i such items as hazard reporting procedures, safe work practices, and required safety training. Building on that, the HR Team will be conducting a study to determine the need for a hearing conservation program for the Animal Center and Public Work's Fleet Division as required by OSHA and will fully implement Vector Solutions, a learning management system, to track and give employees access to industry -related courses. In addition, HR will resume its highly recognized and valued employee wellness programs to assist employees with health and wellness initiatives including "Know Your Numbers" campaign, Flu Shots, Biggest Loser Challenge, Annual Employee Health Fair, Peloton, Healthy Newsletters, and Lunch and Learns focused on stress management, healthy and active living, and financial wellness. Human Resources will continue its transformational efforts to a full -service business partner model that will develop the knowledge, skills, and abilities of the personnel staff and provide best -in -class service to our City departments and our amazing employees. Administrative Services SMART Goals By September 2023, the Finance Department will submit the City's FY 2023/24 Adopted Budget to the Government Finance Officers Association (GFOA) for review. The Distinguished Budget Presentation Award demonstrates that the City Council and staff are meeting the highest principles of governmental budgeting as outlined by the GFOA. By September 2023, the DoIT Security Team will deploy VMware NSX to improve management of our Virtual Server Environment in alignment with our security benchmarks and to provide added security. • By October 2023, the Finance Department will implement remote deposit with the City's financial services provider to automate check deposits and reduce courier pickups for deposits by 25% (or about one day a week). • By December 2023, the Human Resources Department will complete a City-wide training calendar that will be accessible to all employees to help enhance the City's training program. • By December 2023, the DoIT Security Team will deploy a replacement Firewall in alignment with our security benchmarks to improve our resiliency and security. • By December 2023, the Finance Department will submit the City's Annual Comprehensive Financial Report for the Fiscal Year June 30, 2023, to the GFOA for review. The Certificate of Excellence in Financial Reporting demonstrates that the City Council and staff are exhibiting a constructive "spirit of full disclosure" to clearly communicate the City's financial story and motivate potential users and user groups to read the report. By February 2024, the Human Resources Department will complete the first year of professional development plans for City employees. Studies have shown that moving away from annual evaluations to professional development plans with real-time feedback helps build positive relationships between managers and subordinates that make performance conversations more timely and likely to occur; regular meetings lead to more real-time problem solving; there is a better understanding of employee performance, expectations and the challenges; and it can create a positive culture of feedback and motivation that helps attract and retain employees. PAGE 94 • By March 2024, the Human Resources Risk Management Division will establish a safety committee to enhance the City's safety program to reduce workers' compensation and risk liability claims. • By March 2024, DoIT will create a Real Time Information Center technology platform as a tool to enhance the visualization of data for the Rancho Cucamonga Police Department. This includes installing a videowall, implementing software to support crime analysis, and recruitment of additional support staff. • By April 2024, Finance, Human Resources, and DoIT will implement the Workday Enterprise Resource Planning (ERP) system for financials, payroll, and human capital management (HCM). This will be done in order to streamline current processes and functions, improve efficiency and responsiveness through electronic documentation and workflow management, and utilize a modern software application that meets our technology standards for security, redundancy, and reliability. • By May 2024, the Human Resources Department will develop an enhanced page on the City's website outlining the benefits of working for Team RC to help recruit and retain a highly skilled workforce dedicated to public service. City Manager's Office "Let us make our future now and let us make our dreams tomorrows reality. "- Malala Yousafzai The City Manager's Office (CMO) plays a pivotal role in implementing the policy objectives of the City Council and managing a diverse range of multi -departmental programs and initiatives that enhance the community's quality of life. These programs include occasional capital improvement project and grant management, the highly acclaimed Community Affairs Network (CAN), the nationally recognized Healthy RC initiative, the RC DRIVE (Diversity, Respect, Inclusion, Value, Engage) initiative, the Public Art and Placemaking Program, and the Legislative Advocacy Program, among others. The CMO serves the diverse needs of the residents, business owners, non-profit partners, community -based organizations, other government agencies, and the various departments and divisions that make up the City of Rancho Cucamonga. In FY 2023/24, CMO will continue to manage several unique capital improvement projects, including the Victoria Gardens Cultural Center Courtyard renovation, the Wildfire Early Detection System project, the Cucamonga Canyon Trailhead project in conjunction with the Fire District, and the Arbor Court redesign at the Cultural Center in collaboration with the Library Services Department. Building on the success of the previously developed Engagement Policy with a health equity lens, the City Manager's Office and CAN support a multi -departmental team, Ambassadors of Community Engagement (ACE), who serve as champions of the policy within their respective departments, facilitating meaningful community engagement in programs, plans, policies, and services. Looking ahead, CMO will continue to host bi-monthly trainings and office hours to guide ACE members and equip them with best practices to ensure engagement is intentional. With ACE members, CAN will support citywide engagement efforts, including the Quality -of -Life Survey, Urban Forest Management Plan, and Connect RC — Active Transportation Plan, to use as case studies for equitable engagement and streamline engagement efforts within ACE and across departments. In FY 2023/24, CMO will conduct the next Quality -of -Life Survey, last conducted in 2019, to assess the needs of the community as it evolves, as well as enhance the City's ability to respond to community needs in real-time. The 2023 Quality of Life Survey will include focus groups, listening sessions, key PAGE 95 informant interviews, and a city-wide survey. The data will be analyzed and used to develop data - informed policies, systems, and built environment strategies to improve the quality of life in Rancho Cucamonga for all departments. Results will be available at the census tract level and will help develop a comprehensive range of strategies to address targeted community needs. CMO will also continue the implementation of the Community Schools initiative — a strategy that improves health outcomes and addresses the whole child by intentionally connecting targeted resources and services directly to students, families, staff, and community members. The Community School initiative will continue to grow at Cucamonga School District, expanding from Los Amigos Elementary to Cucamonga Middle School. Alta Loma School District is interested in joining the Community Schools initiative with focus on mental health partnership and resources, starting at either Alta Loma, Deer Canyon or Banyan Elementary. Additionally, CMO is spearheading the National League of Cities' (NLC) Cities of Opportunities initiative. Rancho Cucamonga was one of five cities from throughout the nation selected to participate in the action cohort. In FY 2023/24 the CMO will continue participation in the 15- month process where our multi -departmental team will assess opportunities, learn from peer cities and NLC partners, and co -design a collaborative workplan to advance health equity with an emphasis on housing, planning, and economic development. In its continued commitment to improving the quality of life of Rancho Cucamonga residents, the City is participating in nationwide settlements to resolve opioid litigation brought by states and local subdivisions against various pharmaceutical manufacturers, distributors, and pharmacies. These settlements will provide substantial funds for abatement of the opioid epidemic across the country and will impose transformative changes in the way these companies conduct their business. The City will receive an annual disbursement over the next 18 years to support a wide variety of strategies to fight the opioid crisis, including targeted outreach and engagement for at -risk communities. In FY 2023/24, CMO will continue to collaborate with diverse stakeholders to assess local needs and develop a strategic plan to save lives and address the underlying causes of substance use disorder. In FY 2023/24, the CMO will continue implementation of the Climate Action Plan by providing direct support to City departments and teams on climate action related activities ranging from community engagement to project management and grant writing. CMO will continue and build upon the Climate Action Plan community engagement efforts "Water Wise Wednesdays" and "Trash Talk Thursdays," by launching a webpage. The webpage will contain an array of resources, guides, and tips for individuals and businesses looking to start their sustainability journey, and CMO will continue to populate and share out resources during FY 2023/24. As part of the FY 2023/24 grant writing and project management efforts, the CMO will continue to lead the cross -functional Electric Vehicle (EV) Infrastructure Task Force, with the aim of creating shovel -ready sites for publicly accessible EV charging infrastructure for State and Federal funding. The CMO will also continue to actively seek funding opportunities for zero -emission vehicle (ZEV) infrastructure and local circulators, with the goal of funding projects that reduce vehicle emissions and vehicle miles traveled throughout the city. "The issues we face today are complex, and business is expected to rise to the challenge and be part of the solution. Now is the time to deliver impact that creates transformative, systemic change toward a more equitable and sustainable future for all"— Seen at a 2023 SXSW exhibit In accordance with the City Council Goal for the City Manager to present a partnership for consideration to the City Council to design and build affordable for -sale homes, the CMO working with the Planning and Economic Development Department, continues to work on efforts to address the community's unmet housing needs and make homeownership more accessible. The City will continue its efforts to explore innovations in construction technology and more affordable methods to build homes. After two requests for proposal processes that were ultimately unsuccessful in finding a non-profit partner to develop the envisioned affordable for -sale housing, the City is taking a new approach and using the Surplus Land Act PAGE 96 process to identify a business or organization to develop affordable for -sale housing for low- and moderate -income families. These efforts will help to fill in the "missing middle" of the housing continuum, providing more residents the opportunity to achieve sustainable homeownership, a major vehicle for building generational wealth and economic opportunity. CMO will continue to implement the Team RC initiative, RC DRIVE. This journey into race, equity and inclusion aims to cultivate an organizational culture that is diverse, respectful, inclusionary, valued, and engaged. The RC DRIVE pilot program, which launched in June 2022, is a cohort of employees going through an 18-month training program focused on gaining the knowledge and tools to lead in an organization dedicated to fair and equitable employment practices and providing fair and equitable services to the community. The second half of the cohort pilot, taking place in FY 2023/24, will focus on the role of government in advancing racial equity and city employees' role in empowering change both in our community and within our work culture. To support these efforts, CMO will continue to utilize the City's membership in the professional peer -to -peer network, Government Alliance on Race and Equity (GARE). This membership enables Rancho Cucamonga to collaborate with other regional agencies in identifying effective strategies and exchanging best practices for the continued evolution of Team RC DRIVE, in addition to providing access to qualified trainers who can support and facilitate courses within the RC DRIVE pilot program. In FY 2022/23 the City took a significant step forward with the RC Public Art Program when the City Council adopted the RC Public Art Plan in April 2023. This plan outlines a clear set of goals and objectives and prioritizes locations for public art and placemaking. Additionally, the plan establishes commissioning methods to ensure the incorporation of diverse art from local and regional artists, and provides a framework for creatively integrating art into public infrastructure. During FY 2023/24 CMO will continue the implementation of Public Art Projects as outlined in the RC Public Art Plan including the Utility Box Beautification Program, the City's first RC Public Art Program mural and a temporary art exhibit project. The CMO will continue to build relationships with our neighboring cities, as well as our state and federal representatives by hosting Cal Cities Inland Empire Division meetings, quarterly legislative breakfasts, and yearly advocacy trips to Sacramento and Washington D.C. Supporting the City Council's efforts to safeguard and elevate City interests, advance its strategic goals, and ensure an equitable quality of life, the CMO continues to monitor legislation at the County, State, and Federal levels of government. Priority areas of interest include affordable housing, sustainable transportation, and infrastructure improvements. CMO, in collaboration with a multi -departmental team, work closely with federal and state lobbyists, delegates, and community partners to identify and submit competitive project applications to secure federal dollars through the congressionally directed spending and community project funding process. For FY 2023/24, the City's requests include expanding ZEV infrastructure, expanding the City's Automated Traffic Management System (ATMS), conserving land around Cucamonga Canyon, piloting a ZEV local circulator, and completing the 9/11 Memorial Park. City Manager's Office SMART Goals: • By December 2023, the City Manager's Office and Planning and Economic Development will complete the surplus lands act process for the Baker and 8t" Street parcel and submit to the State's Department of Housing and Community Development for their review and approval of the agreement and/or our process. • By January 2024, the City Manager's Office will engage a minimum of 2,000 community members through the 2023 Quality of Life Survey to better understand health outcomes and quality of life in Rancho Cucamonga. • By the end of June 2024, in line with the RC Public Art Plan, the CMO will complete Phase 3 of the Utility Box Beautification Program, wrapping four (4) utility boxes throughout the city. PAGE 97 By March 2024, the CMO, through the EV Infrastructure Task Force, will prepare EV charging infrastructure plans for a minimum of one (1) site identified in the EV Prioritization List for City - owned facilities. Operating Budget The Operating Budget of the City is that portion of the annual budget which includes all the regular and recurring non -capital related revenue and expenses from year to year. In the City of Rancho Cucamonga, the Operating Budget is primarily comprised of the General Fund, which is a catch-all term that encompasses the major recurring regular revenue sources for the City which are not otherwise restricted in their use; also, the associated expenses that are regularly charged to those revenue streams. General Fund revenue for FY 2023/24 is expected to total $112.27 million. This is an increase of 4.41% over FY 2022/23. The revenue growth illustrates the changing nature of City finances. As a primarily built out agency, revenue growth over 5% a year will more likely be the exception than not. Expenditure control will become ever more critical. The other two components of the Operating Budget are the Fire District Operating Funds and the Library Fund which are discussed in more detail later in this message. The Fire District has its own Operating Funds as a legally separate but subsidiary entity. The Library Fund has always been by custom accounted for separately since the City withdrew from the County Library System. The overall Operating Budget is divided into key work groups as indicated below: City Operating Budget $174, 544, 550 $24,609,230 (13%) $2,583,090 (2%) $18,866,580 (11%) $15,542,320 (11%) $112,943,330 (63%) Governance Public Safety Civic and Cultural Services Administrative Services ■ Economic and Community Development As is typical for most cities, Police and Fire make up the two largest cost centers for the City's Operating Budget. When combined with Animal Care and Services, these three public safety departments account for approximately 63% of the total Operating Budget, reflecting a strong community preference to prioritize funding public safety at a high level. One item of note is that, unlike most cities, the Rancho Cucamonga Fire Protection District is a separate subsidiary district (it existed several decades prior to the City's incorporation) with a separate (predominately property tax based) general operating fund that legally cannot be used to supplement non -emergency services related expenses. Overall, the Operating Budget increased by $6,727,340 or 4.01% from last year. The Fire District's share of the operating budget increased $3,079,400 or 5.77% over the prior year. This increase is primarily due to the funding of six months' cost for staffing the new Fire Station 178, which is anticipated to be fully operational by the fourth quarter of the fiscal year. As noted in the prior year's budget message, PAGE 98 staffing for the station must be brought on board in advance of the opening so that the station is fully up and running once construction is completed. This requires three new Fire Captains, three new Fire Engineers, and three new Firefighters. While the higher -level positions were filled through internal recruitments, the resulting vacancies needed to be backfilled. Overall, the anticipated impact on the FY 2023/24 operating budget is $2.85 million to fund the cost for the nine additional fire safety personnel for the remaining half of the fiscal year (salaries, fringe benefits, and estimated overtime) along with supplemental funding to CFD 85-1. The Police Department budget increased $3,000,490 or 6.13% reflecting the increase in the contract cost with the San Bernardino County Sheriff's Department. The Library Fund's share of the operating budget decreased $1,089,780 or 15.6% due to the carving out of the Second Story and Beyond Project into a separate fund to separately track the results of this new enterprise operation. The purpose of this separation is better track revenue and expenses going forward for grant and other purposes. Changes in Operating Budget $190,000,000 $170,000,000 $150,000,000 $130,000,000 $110,000,000 $90,000,000 ' $70,000,000 $50,000,000 o°A\°o°�\°o°°\moo°\�o \yo-V\yo_'\'11 N\yoti'\yo1°\'otiAV' o 0\"oti°\T ti°\� 11\11 �\y ti ti ti ti ti l ti ti ti ti I ti ti ti ti ti ti General Fund Library Fund Fire District General Fund The City's General Fund is the primary fund used by the City for operations. This fund is used to record all revenues and expenditures that are not accounted for in other funds. The activities being paid for through the General Fund constitute the core administrative and operational tasks of the government entity. One way to think of it is, if government is an essential service, the General Fund pays for the essential activities of that government entity. For Rancho Cucamonga, the General Fund is comprised of seven major revenue sources, making up 89.74% of revenues, as anticipated for FY 2023/24 below: PAGE 99 (25.34%) (11.93%) VLF and Property Tax In -Lieu of VLF Property tax $25,527,300 $12,016,940 (5.33%) TOT (39.14%) (9.30%) (5.46%) $5,368,390 Sales tax Development Franchise fees (3.51%) $39,437,880 A& fees $9,366,230 $5,496,890 Business licenses $3,537,000 Sales Tax Sales Tax remains the City's primary revenue source at $39.43 million, a $1,463,030 or 3.85% increase over the prior year. Approximately 18% of the City's sales tax comes from Victoria Gardens, and the outstanding success of this well -planned regional lifestyle center allowed for the expansion of many city services after its opening in 2004. Many in the region assume that Rancho Cucamonga must be the highest sales tax generating city in San Bernardino County, because of Victoria Gardens. In actuality, Rancho is a relatively modest sales tax city for its size, receiving less revenue than either of our large neighbors to the south or east, both of whom have auto malls, shopping centers and a large warehouse sector. Looking statewide, Rancho Cucamonga is also a respectable, but average sales tax performer; we ranked 235t" in sales tax per capita out of 539 cities and counties for calendar year 2022 (up from 238th in calendar year 2021). While sales tax is robust, sales tax alone is insufficient to even cover the expenses of the Police Department contract at $51 million. During calendar years 2019 and 2020, consumer spending patterns showed an accelerating trend toward the flattening of brick -and -mortar sales and the shift to more online shopping. While that trend somewhat reversed during 2021 and 2022, the long-term projection is that online sales will eventually equal and even surpass brick & mortar. While the City receives one cent for every dollar of taxable sales at a brick -and -mortar retailer, out-of-state online sales tax goes into a county pool which is distributed based on each city's proportionate share of overall "point of sale" receipts, not to where the resident lives who had the goods delivered from that online transaction. Further, in -state online sales goes to the City with the warehouse that ships the product to the consumer, not to the location where the consumer resides. The convoluted nature of online sales tax in California disadvantages smaller and medium size agencies, rural communities, and communities of residents who do proportionately more shopping online. PAGE 100 Brick & Mortar Local 1 % Sales Tax by Calendar Year 24.0 % Growth 2012 - 2022 $1,600M $1,400M $1,200M $1,000M $800M Online / $600M 551.2 % Growth 2012 -2022 i $400M $200M $OM '00 '01 '02 '03 '04 '05 '06 '07 '08 '09 '10 '11 '12 '13 ''14 '15 '16 '17 18 '19 '20 '21 '22 While much online sales tax goes into the County pools, even that is distributed inequitably because Cities with sales -tax sharing deals, who disproportionately benefit at the expense of others, have artificially inflated share of the pool based on those same sales tax sharing deals. As was noted in the prior year's budget message, in early 2021, one of the state's largest online sellers shifted its ownership structure so that it is no longer considered an out-of-state seller. Because of this change, the sales tax it generates will no longer go into the County pools, but rather to the specific city where the warehouse fulfillment center is located and from which the goods were shipped. In the Inland Empire in particular this change dramatically reshaped sales tax distribution. As we consider the bigger picture of these shifting sands of sales tax, there is clearly a need to work on a statewide level to reform this system to provide greater clarity, certainty, and equity for the distribution of this critical revenue to our cities. The City Council and City management will continue to actively participate in State -level discussions and develop specific internal proposals to support future legislative action for an equitable distribution of e-commerce revenue to all cities in California. While challenges continue on the e-commerce in -state fulfillment center sales tax front, there is some good news to share in other areas. Strong job numbers and low unemployment are helping prop up consumer spending. Continued strength in the restaurants and hotels industry led to a boost in casual and fast casual dining; however, foot traffic is beginning to slow and there is a staffing crisis that is impacting the ability to provide outstanding service at a time when this attribute is key to a positive and expected customer experience. Rancho Cucamonga remains a hotbed of new activity for hospitality uses and interest in locations is stronger than sites available. Heading into 2023, additional interest rate hikes along with consumer sentiment waning about the economy foretells minimal change coming from California's taxable sales in the months ahead. Thus, the 3.85% increase for FY 2023/24 noted in the chart below may even cool further in the following fiscal year. Sales tax seems to be leveling off after a good ten years of solid gains. PAGE 101 Sales Tax $42,500,000 $40,000,000 $37,500,000 $39,437,880 $35,000,000 $32,552,480 $32,500,000 $31,967 12,1 � $30,000,000 $28,617,960 8,744,5 $27,500,000 $25,000,000 $22,500,000 $20,000,000 o° o° o°o-' oti oti oti oti oti oti oti oti oti oti o'� oti oti o'� F F F F F F F F F F F F F F F F F VLF and Property Tax In -Lieu of VLF Vehicle License Fees (VLF) and Property Tax In -Lieu of VLF is another significant revenue source for Rancho Cucamonga, estimated to be at $25.5 million for FY 2023/24 which is $1,575,980 or 6.58% more than in FY 2022/23. In a community like Rancho Cucamonga, where property tax valuation typically increases at a healthy amount from year to year, VLF and Property Tax in -Lieu of VLF are likely to remain a growing revenue source as noted below: VLF and Property Tax In -Lieu of VLF $27,000,000 $25,000,000 $23,000,000 $21,000,000 $19,000,000 $17,000,000 $15,000,000 $13,000,000 ti-k,Q°f��QP LQPA l°4y'L6N b614 L°� LQ 4y0611 Q ; L°N�� L(SN QN4''LQT b 4 61- � � PAGE 102 Property Tax Property tax has always been a relatively modest revenue source for Rancho Cucamonga, owing to our post -Proposition 13 incorporation. While we are colloquially known as a low property tax city, that is a misnomer. Property Tax rates are the same as anywhere else; the difference is that most of the revenue goes to the State, School Districts and County. Only a modest $0.05 goes to the City of Rancho Cucamonga as shown in the property tax dollar breakdown graphic below: Education_ $0.G023 Property Tax: $1.0000 County General Fund: $0.1484 RC Fire District: $0.1243 I City: W 0511 Inland Empire UtflitiesAgency: $0_04461 Flood Control Authority: $0.0280 ■ DtherAgencies: $0_D008 — ERAF: $0.2247 Etivranda Elementary: 50.11690 ChaFey Union: $0.1565 Chaff ey College: 50.0429 Other:50.0092 For FY 2023/24 property tax is estimated at $12.0 million, which is a 4.31% increase from the prior fiscal year. Overall net taxable value of property for all land use categories increased 8.63% from FY 2021/22 to FY 2022/23, with values growing by more than $2.6 billion dollars in the community. Industrial property values grew by 18.82%, and residential values climbed by 7.60%. As the City matures and we move into implementation of our new General Plan, the City is taking a more nuanced approach to its revenue needs. As a post -Proposition 13 agency, Rancho Cucamonga has never been able to rely solely on property taxes. Rather, it is the combination of property taxes, sales taxes, and other revenue sources (transient occupancy taxes, franchise fees, etc.) that together help fund critical city services. To that end, we continue to focus on growth in revenue per acre as an opportunity to maximize and diversify our revenue stream. We are now seeking to maximize our revenue value per acre and jobs per acre rather than simply focusing on property taxes. By continuing to be selective about waiting for the right types of development that create more value per acre relative to other uses, the City will help grow and stabilize the General Fund over the long-term, despite increasing population. PAGE 103 Property Taxes* $13,000,000 $11,000,000 $9,000,000 $7,000,000 $5,000,000 w $3,000,000 $1,000,000 °��ti�ti3ti3�°��,��A\ti�y%\ ��\ I%Q� %� � �o yo yo yo yo do ya yo yo yo yo do yo yo *includes Property Transfer Tax Franchise Fees Franchise Fees are those fees paid by utility providers in the City of Rancho Cucamonga, including Southern California Edison, Southern California Gas, and Burrtec, for the opportunity to operate exclusively in the City using the City rights of way. These fees may be regulated in some cases by the California Public Utility Commission and can be volatile from year to year given changes in rates, conservation, and increasing efficiency and recycling standards. Franchise fees are estimated at $9.36 million for FY 2023/24 which is a 16.04% increase over the prior fiscal year, as shown below. This change was primarily driven by increases in natural gas commodity prices which also affected the price of electricity generation as well: Franchise Fees 510,000,000 $9,500,000 $9,000,000 $s,500,000 $5,000,000 $7,500,000 $7,000,000 $6,500,000 $6,000,000 $5,50Q000 $5,000,000 o�1ow o�,oe o°`tio 1o`titi �y`titi ��1ti3 ��,tio ��,ti� �h`ti� ��\ti1 ��,ti� y�,ti� ��,yo ryo yti ENV' ry�1ry3 �M1V do ,yo do do ,yo do ,yo do do ,yo �0 00 .yo ,�o ,yo ,�0 00 PAGE 104 Transient Occupancy Tax Transient Occupancy Tax (TOT) is a tax placed per night on the use of hotel rooms and short-term rentals (STRs) such as Airbnb where the occupant stays 30 days or fewer. In many communities, out of town guests pay the TOT on their daily stay which funds general purpose revenue that cities and their local residents can use to address homelessness prevention, property crime reduction, roadway repair, enhanced parks and open spaces, improved senior services and school partnerships focused on youth programs. TOT is a percentage of the hotel room rate, and it currently sits at 10% in Rancho Cucamonga, some 2% lower than our neighboring city of Ontario to the south. Once a modest revenue source for the City, over the years with the growth in the number of hotels and rooms, along with increasing room rates, this has become a significant revenue source for the City. ITOT revenues for FY 2023/24 are anticipated to be $5.36 million or a 4.26% increase over the adopted revenue estimate for FY 2022/23. Revenues for FY 2023/24 include six months of anticipated revenue from the Tapestry Hotel which is in the process of being built. $6, 000, 000 S5,500,000 $5, 000, 000 $4, 500, 000 $4,000, 000 $3,500, 000 $3,000, 000 S2,500,000 $2, 000, 000 S1,500,000 $1,000, 000 Transient Occupancy Taxes $5,368,390 1°$ 1°0 lti° l lti� lti� lti� �Iti� lti° ItiA lti<' lti� 1`1° 1`11 1`V� 1`Vl' 1`V� o� o� o ti° titi ti� ti' ti ti`' ti° �� N$ �g do titi titi ti3 �o �o ,yo ,yo ,yo ,yo ,yo ,yo ,yo ,yo ,yo ,yo Business Licenses Businesses Licenses and Development Fees are the final two revenue sources which make up the City's top seven General Fund revenues. Business license revenue is a nominal tax on the privilege of engaging in business in the City. This revenue is estimated to increase $475,650 or 15.54% over the prior year due to the continued improvement in the business climate. PAGE 105 Business Licenses $3,750,000 $3,500,000 $3,250,000 $3,000,000 $2,750,000 $2,500,000 $2,250,000 $2,000,000 $1,750,000 C5 � oy ti�y�titi�y30��h�� ,y$�.yo� ,y tiQ vooti0 o��yvoti rL4 do .yrLo tiR rLQ v0 rL4 vo ti0 rLo tiq ti0 Fq 4, Fq Iy F, Iy F� Development Fees Development Fees are estimated to increase slightly to approximately $5.5 million next fiscal year, a 6.88% increase from the prior year due to an anticipated uptick in mixed -use projects, large distribution centers, and development around the Cucamonga Station project. As a result, Development Fees have now exceeded their pre -Great Recession levels. The strength of this revenue source highlights how important the City's new 2021 General Plan was to ensure that Rancho Cucamonga remained a desirable place to live, work and do business with more places to live, more ways to get there and more things to do once you arrived. Development Fees $6,000,000 $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 Aw,��,yo�o�,y PAGE 106 Use of General Fund Reserves Prior to the COVID-19 pandemic, the last time the City of Rancho Cucamonga used reserves to balance its Operating Budget was during the Great Recession, FY 2010/11, and that year we used $908,130. In the FY 2020/21 budget, we anticipated the use of $700,000 of reserves to cushion FY 2019/20's dramatic revenue loss; however, because of strong expenditure savings during the year, the budget was able to remain balanced with no use of reserves. In the years since the Great Recession, Rancho Cucamonga cultivated a regular habit of adding to its capital reserves, accumulating a total budgeted contribution to reserves of $8.9 million dollars in nine years. For FY 2023/24, the budgeted contribution to reserves is forecast at $1,644,340. This fiscal discipline is key to ensuring the City maintains funding to replace capital equipment, repair buildings, and maintain infrastructure. Library The Library Services Department's mission is to Ignite Curiosity, Transform Lives, Create Community. In FY 2023/24, the Department will be focusing on expanding programming and launching several new services to further the team's work on the Library's Strategic Services Plan (SSP). New services include Book a Librarian, Career Online High School (COHS), and the next exciting chapter in Library Services — Second Story and Beyond° (SSAB), an interactive discovery space that will be located on the second floor of the Biane Library. Each of these areas of focus is discussed in detail in the Departmental Highlights section of this message along with some exciting capital expenditures — replacement of the Archibald Library, installation of an additional mobile kiosk at Fire Station 178, and museum quality exhibits at the SSAB. Changes in Operating Budget - Library Fund $7,000,000 $6,500,000 $6,000,000 $5,500,000 $5,000,000 $4,500,000 ' $4,000,000 $3,500,000 �\T 61'1� o��o��o��ti� ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti Overall, the Library's operating budget for FY 2023/24 is $5,863,830, a decrease of $1,089,780 or 15.6% from the prior fiscal year. As noted previously, the decrease is due to the carving out of the Second Story and Beyond Project into a separate fund to separately track the results of this new enterprise operation. Although these activities are now accounted for in their own fund, the main Library Fund will be supplementing the cost of the operations in the amount of $239,470 to balance the newly established fund until operations have stabilized. The principal funding source for the Library's operating budget is property tax which makes up approximately 93.1% of the Library Fund's revenues. Property tax revenues are anticipated to grow about $429,510 or 7.5% for FY 2023/24, which includes a share of the City's property tax dollar along with a statutory passthrough related to the prior Redevelopment Agency. The Library Foundation has PAGE 107 now formally dissolved although the Friends of the Library remain an active fundraiser for both libraries and the Second Story, and the City Council is working on establishing an active endowment for the Second Story as well. Fire District The Fire District's mission is to serve the community through planning, promoting, and demonstrating a readiness to respond to and reduce threats to life and property through the efficient and effective delivery of emergency and non -emergency services and programs. Similar to the Library, the Fire District's main funding source for its operations is property tax revenue. However, as was noted previously, the Fire District receives a larger share of each property tax dollar (about 12.5 cents). This is combined with statutory passthroughs from the former Redevelopment Agency. The Fire District Capital Fund (non - operating) also receives a share of residual receipts from the County's Redevelopment Property Tax Trust Fund (RPTTF). Additionally, the Fire District's operating budget includes two Community Facilities Districts (CFDs) which collect special assessments to fund designated station operations within the City. All combined, these property tax revenues represent about 85% of the Fire District's operating revenues. Although the Fire District has cut, and kept the special assessments rates flat for nearly ten years now, the FY 2023/24 revenues incorporate a proposed 7% increase to help offset increasing costs driven by high inflation. The ten plus year history for each of the rates is as follows: CFD R5-1 FY 2011/12 $151.71 (+2.5%) 4 FY 2015/16 $144.12 (-5%) CFD 88-1: FY 2010/11 $463.24 (+2.5%) 4 FY 2014/15 $440.08 (-5%) 4 FY 2019/20 $144.12 (-67%) Note that CFD 85-1 has been flat for 8 years now and CFD 85-1 has been flat for 4 years now. Future rate hikes may be needed; however, specifics will be determined each fiscal year based on updated information and analysis. Currently, costs are rising 2-4% per year FASTER than property tax growth. This particularly impacts the Fire District which is solely reliant on property related revenues. As interest rates have risen, property sales have dropped, which minimizes Proposition 13 reassessments and, thus, has a greater long-term impact on revenues. Following is a summary of the revenues generated by each CFD for FY 2022/23 Adopted and FY 2023/24 Proposed Budgets: Current FY 2022/23 $ 6,427,260 $ 417,200 $144.12 Proposed (FY 2023/24) $ 6,914,960 $ 448,170 $154.21 Increase $ 487,700 $ 30,970 $ 10.09 * Presented as residential rate for CFD 85-1 and 88-1; each has formula based on total dwelling units or size of property The Fire District's operating budget for FY 2023/24 is $56,410,060, which represents a $3.08 million or 5.7% increase over the prior year. PAGE 108 Changes in Operating Budget - Fire District $60,000,000 $55,000,000 $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 ��oo�ti hlti 4Iti �\V \''I \'V yol' ytil�o�yl�o31�� ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti As noted above, the budget incorporates the funding of the remaining six months' cost for staffing the new Fire Station 178, which is anticipated to be fully operational by fourth quarter the fiscal year. Overall, the anticipated impact on the FY 2023/24 operating budget is $2.85 million. Additionally, funding in CFD 85-1 was carried forward into FY 2023/24 for ADA improvements for Fire Station 174 in the amount of $647,920 as these improvements were not able to be completed during FY 2022/23. The Fire District's operating budget also includes continuing funding to partner with the City on three key initiatives — sharing the cost of a Mechanic position with Public Works to address future vehicle maintenance needs and repairs of both the District and City fleet, funding crossing guard services as a safety measure that prevents EMS calls, and partnering with the City on multiple technology replacement and infrastructure upgrade projects that benefit both entities. Additional details regarding these budgeted items can be found in the Workgroup Detail section of this message. Special Districts There are thirty-four special assessment districts in the city, and these districts play a key role in the City's budget. Specifically, these districts help ensure that new development pays its own way and the residents in those districts pay for the infrastructure, landscaping, and other improvements in their immediate neighborhoods. Whether the improvement is new streets and storm drains, or parks and trails, most all new development after 1985 has been part of one or more special tax districts. These Mello -Roos taxes and Lighting and Landscaping Maintenance District assessments help pay to develop and maintain the infrastructure in the community surrounding the residential areas, so the burden for that infrastructure does not fall to existing taxpayers in the city. Without these districts, the General Fund would not be able to provide as vigorous and well-rounded police services and public works as it does. Most of these districts were created prior to Proposition 218 (Prop 218) in 1996 and, therefore, currently have no index to adjust regularly for rising costs. Before Prop 218 that regular adjustment was a function of the City Council approving each year's budget and rates with the annual budget adoption to provide the services. After Prop 218 the City Council retained approval over the budget, but any change in rates required voter approval or a new voter approved measure that authorized increases. During the high growth years of 1990-2003, the continual addition of new residents in each district kept revenues growing at a steady pace. As the districts slowly built out, the improvements also began maturing and maintenance costs increased. Eventually, balancing budgets became ever more challenging, and over time, faced with the prospect of reduced services and maintenance, voters in most of the districts have PAGE 109 been given a choice to adjust services downward to live within existing revenues or approve new assessment rates to maintain the improvements at their historical high levels of care and appearance. Consistent with the long-standing City Council policy of fiscal equity, the General Fund provides certain minimum levels of funding (as required by law in some cases) to some of the districts. The City Council, acting as the governing body, has adjusted services and maintenance levels where and when needed when the funding streams remained insufficient to cover expenses because the voters of that area decided against any increases. This primarily has occurred on the west side of town, traditional Alta Loma, where the improvements are most mature, and maintenance is relatively higher as a result. With a lack of voter interest in a revenue measure and given the increasing demand on the General Fund to fund other services, such as public safety, the list of deferred and unfunded maintenance items continues to grow. A partial list of deferred and unfunded maintenance projects includes: • Shade shelter repairs at Old Town and Golden Oak Parks • Restroom wood repair at Hermosa Park • Concrete repairs at various parks • Playground replacements at Bear Gulch, Church, Hermosa, Golden Oak, and Old Town Parks • Central irrigation system replacements at all LMD 1 parks • Field light fixture and pole replacements at Heritage, Beryl and Red Hill Parks • Amphitheater repair and refurbishment at Red Hill Park • Pathway Lighting at Hermosa Park • A new approach will eventually be needed to ensure fiscal stability for the west side parks and landscape districts. In the meantime, the Public Works team will continue to work diligently to preserve and maintain these parks and green spaces to the highest level possible given current funding levels. City staff also continues to seek ways for new development that benefits from these parks to legally contribute to the appropriate west -side districts from new CFD's that are established in new development areas. For example, new contributions to the west -side districts from the new homeowners in the Empire Lakes CFD are improving fund balances in PD-85 and LMD 1 that can be used, over time, for some of the most critical infrastructure replacements. For those districts in the City where the residents have entrusted their City Council with the ability to regularly adjust the rates, the City acts as a fiscal steward of that public trust, recommending rate increases only when absolutely necessary to balance budgets and keep pace with rising commodity, utility or contract labor cost increases. The major drivers of rates continue to be water costs which have increased on average 5% a year, and contract labor costs, which increase as minimum wage increases. The chart below shows the annual assessment rate changes for ongoing maintenance and services in the various special districts set up for ongoing maintenance. Key: LMD — Landscape Maintenance District SLD — Street Light District PD — Parks District BAD — Benefit Assessment District CFD — Community Facilities District PAGE 110 Fiscal Year District / Name Maximum 2023/24 Change Notes LMD 1 $92 21 $92 21 ___ A rate increase would require (General City) voter approval. LMD 2 The increase reflects inflation for (Victoria Neighborhood $579.73 $544.82 5% operations and planned capital Parks) improvement projects. LMD 3B $352.80 $282.24 --- No change is recommended. (Commercial Industrial) LMD 4-R The increase reflects inflation for (Terra Vista Planned $516.80 $417.01 5% operations and planned capital Community) improvement projects. LMD 6-R The increase reflects inflation for (Caryn Planned $490.21 $490.21 3% operations and planned capital Community) improvement projects. The rate increase is capped at 3% per year; however, cost increases exceed 3%. LMD 7 $307.05 $307.05 ___ A rate increase would require (North Etiwanda) voter approval. LMD 8 $151.45 $151.45 ___ A rate increase would require (South Etiwanda) voter approval. LMD 9 $694.36 $311.92 --- No change is recommended. (Lower Etiwanda) LMD 10 The increase reflects inflation for (Rancho Etiwanda) $1,068.49 $845.17 5% operations and planned capital improvement projects. SLD 1 $17 77 $17 77 ___ A rate increase would require (Arterials) voter approval. SLD 2 $39.97 $39.97 ___ A rate increase would require (Local Streets) voter approval. SLD 3 A rate increase would require (Victoria Planned $47.15 $47.15 --- voter approval. Community) SLD 4 A rate increase would require (Terra Vista Planned $28.96 $28.96 --- voter approval. Community) SLD 5 A rate increase would require (Caryn Planned $34.60 $34.60 --- voter approval. Community) PAGE 111 Fiscal Year District / Name Maximum 2023/24 Change Notes SLD 6 $51.40 $51.40 ___ A rate increase would require (Commercial Industrial) voter approval. SLD 7 $33.32 $33.32 ___ A rate increase would require (North Etiwanda) voter approval. SLD 8 $193.75 $30.60 --- No change is recommended. (South Etiwanda) PD-85 A rate increase would require (Red Hill and Heritage $31.00 $31.00 --- voter approval. Parks) BAD 91-2 No change is recommended. (Day Canyon Drainage $92.17 $72.17 --- Basin) CFD No. 2000-03 $1,638.45 $1,560.43 --- No change is recommended. (Rancho Summit) CFD No. 2017-01 No change is recommended. The (North Etiwanda) $1 019.99 $20.00 ___ district is levied for a specific only for specific residential development which is development currently not developed. CFD No. 2018-01 The increase reflects inflation for (The Resort at Empire $387.45 $387.45 5% operations and planned capital Lakes) improvement projects. CFD No. 2022-01 Newly formed district. Levied on (Street Lighting Services) new development to finance the only for new New Varies --- true costs of street lighting development operations and maintenance. More analysis is provided below. CFD No. 2022-02 Newly formed district. Levied on (Industrial Area Services) New $5,852.00 --- new industrial development to finance necessary capital projects that support industrial operations. Identifying a long-term financial problem with the existing Street Lighting Districts (SLDs), the Finance Department analyzed the need for a new Community Facilities District (CFD) for street lighting to replace the existing SLDs. The formation of the new CFD in 2022 only impacts new developments in the city and has the benefit of adjusting the rates annually to cover the ever-increasing operating costs for street lights. Furthermore, the new Street Lighting CFD will include rates for land uses that did not exist when the original SLDs were created. For instance, mixed -use and accessory dwelling units will be accounted for in the new CFD. While the new CFD does not solve the fiscal challenges of the original SLDs, it will prevent the situation from getting worse in the future. The table below illustrates the Street Lighting CFD rates by tax zone to correspond to the eight existing SLDs: PAGE 112 CFD No. CFD CFD CFD CFD CFD CFD CFD CFD 2022-02 Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Rep/aces SLD 1 SLD 2 SLD 3 SLD 4 SLD S SLD 6 SLD 7 SLD 8 CFD Zone $22.67 $75.17 $47.15 $28.96 $63.79 $51.40 $58.64 $37.79 Rate per unit per unit per unit per unit per unit per acre per unit per unit Additionally, noticing a significant surge in industrial development, the Finance Department prepared a fiscal impact analysis to determine the impacts these new industrial developments would have on the City's financial ability to provide services. The fiscal impact analysis showed a revenue shortfall of nearly $3.5 million between projected revenues from future industrial development and estimated expenditures, or approximately $12,000 per acre, which would be needed to eliminate the shortfall. To avoid hindering economic development, staff met with several industrial developers and brokers to evaluate the financial capacity of developments. Through this analysis and discussion, in 2022 the City set a reduced rate of $5,852 per acre for industrial development and formed a second CFD in partnership with industrial development. The Industrial CFD will generate revenue in future years to better maintain street and roadway services and facilities, storm drain repair and maintenance, police safety calls and service, landscaping and beautifying industrial areas, and creating a capital reserve. Although the Industrial CFD rate per acre is less than the shortfall determined by the fiscal impact, the revenues will help offset the impacts of new industrial development in the city. Lastly, although the City has not issued any bonded special districts in more than a decade, Finance continues to administer the debt service payments for existing districts. These existing Districts levy special taxes for only the amount necessary to pay current and future debt service until the bonds issued by the Districts mature. The table below summarizes the maturity date for each of the bond districts: Fiscal Year District / Name Bond Maturity 2022/23 Notes CFD No. 2000-01 September 2025 $73,930 No change from the prior (South Etiwanda) year. CFD No. 2000-02 September 2025 $528,170 Increased 2% for debt (Rancho Cucamonga Corporate service. Park) CFD No. 2000-03 September 2035 $566,120 No change from the prior (Rancho Summit) year. CFD No. 2001-01 September 2031 $670,450 No change from the prior (Improvement Areas Nos. 1 year. and 2) CFD No. 2001-01 September 2031 $61,470 No change from the prior (Improvement Area No. 3) year. CFD No. 2003-01 September 2033 $1,249,860 Increased 2% for debt (Improvement Area No. 1) service. PAGE 113 Fiscal Year District / Name Bond Maturity 2022/23 Notes CFD No. 2003-01 September 2033 $213,350 Increased 2% for debt (Improvement Area No. 2) service. CFD No. 2004-01 September 2036 $2,350,660 No change from the prior (Rancho Etiwanda Estates) year. CFD No. 2006-01 September 2037 $288,960 No change from the prior (Vintner's Grove) year. CFD No. 2006-02 September 2037 $183,160 No change from the prior (Amador on Route 66) year. Monitoring Payment ofAnnua/Assessments. The City tracks delinquencies by the district on a semi- annual basis after the County provides summary information on each of the two installment payments that are due from property owners. Despite some increased volatility, especially for the mid -year results, which are not indicated because, for a variety of reasons, overall delinquency levels are historically mild. However, it is important to note that any delinquency rate above 0% represents a loss of revenue for the City, and this loss exists until the taxpayer makes a delinquent payment or is recovered through other means. The table below shows the results for the last five fiscal years (as of June 30), as available, and the average delinquency rate: PAGE 114 District/ Name Averse Trend 2018 2019 2020 2021 2022 LM ❑ 1 0, 64% D.71% 0.440/a 0, 730/b 0, 660A 0.650/a LMD 2 0.68% - - D.67010 0.770/a 0,59010 0,64010 0.630/a LMD 3B 1,000/0 w '`� 2.0D0/0 1.D40l0 0.91010 D.5D0lo 0.53010 LMD 4-R 0, 32% D. 290/0 0.330/a 0, 30% 0, 38% 0.300/11 LM ❑ 6-R 0. 76% - - -- --- D. 7D% 0.810/n 0, 740/c D, 99% 0.540/11 LM ❑ 7 0.930/1, D.910/0 0.940/a D, 990/0 0, 84% 0.9511/1, T LMD 8 0.440/o D.220/o 0.440/ci 0,440/c D, 89% 0.220/11 LM ❑ 9 0.500/11 D.370/n 0.440/a 0, 62-% D, 60% 0.48% LMD 10 0, 53o/11 D.570/a 0, 570/a 0, 70% 0, 38% 0.450/1, SLD 1 0.640/a = D.74% 0.580/a 0, 53% 0, 58% 0.560/a SLD 2 D.750/c, D. 78% D, 780/a D, 57% 0, 74% 0.780/a SLD 3 0, 610/o •- D.620/o D, 720/a D, 57% D, 61% 0.550/11 SLD 4 0.35% - D.330/a 0.37% 0.34% D.41% 0.320/1, 5LD 5 0,860/0 D.910/a 1,D30/a 0.91% 0,95% 0,5111/1, SLD 6 1. 070/a 1.970/o 1.160/a 1, D7% D, 57% 0.590/11 SLD 7 0.86% D.84% 0.88% D, 96% D. 76% 0.88% 5LD 8 0,510/11 D,350/a 0.460/a 0,53% 0,65% 0.4611/1, PD 85-1 0.820/11 = - D.840/o 0.790/a 0.86% 0.79% 0.79% CFD 20DO-D1 0.260/c - , DOD% 0.16% 0.19% 0,930/0 0.00% CFD 20DO-D2 0, 02% _ - _*- - - D. OD% 0, D00/a 0.11% 0.00% 0, 00% CFD 20DO-D3A 0.39o/c, D.46% 0.760/a 0.430/0 0.00% 0.27% CFD 2ODO-D3B 0,360/a D,42% 0,59% 0,420/c 0,00% 0,2811/0 CFD 2OD1-D1B 0, 000/a D.OD% D, DO% D, DD% 0.00% 0.00% CFD 2OD1-D1A 0.48% D.38% 0.46% 0.590/0 D,41% 0.54% CFD 2OD3-D1A 0, 070/a _ D. 030/a D, D9% D, D8% 0, D6% 0.11% CFD 2OD3-D1B 0.000/a D.OD% D. DO% D, DD% 0.00% 0.00% CFD 2OD4-D1 0.82% D.35% 0.73% 1. D80/0 1,12% 0.84% CFD 2OD6-D1 0.48% ,-,-,f D. OD% 0, D00/a 0, DO% 1, 80% 0, 60% CFD 2OD6-D2 0.75o/a 1.05% 0.530/a 0.530/o 1.08% 0.550/0 CFD 2017-D1 0, DO°/a D. OD% D, DD0/a D, DD% 0.00% 0, 00% CFD 2018-Di 0, 00°/a D. OD% 0, D00/a 0, DO% 0.00% 0, 000/0 CFD 85-1 0.59oIa D.88% 0.53% 0,58% 0.44% 0.420/0 CFD 88-1 1.D40/a ^' 1.050/1, 0.970/ci 1.21% 0,99% 0.990/0 BAD 91-2 1 0.590/0 _ D.710/a 1 0.590/0 0,69,10 0. 14%1 0.69% AD 93-1 1 0.OD% I . D. DD0/n 1 D. DD0/n D, DD% D. DO% 1 0.0D% PAGE 115 Summary "Living by faith includes the call to something greater than cowardly self-preservation. " - J.R.R. Tolkien A City budget represents a blueprint for a year, or maybe two in some agencies, but also a road map of where we have come from and where we intend to try and go. The budget is an ever -evolving document focused on services, programs and projects all intended to improve service to the residents of Rancho Cucamonga. In a very real sense, the budget is a living document each year that is a call to something greater. A mission in short term and a vision for the longer term of what could be and how those things are strategically focused on improving a city. Three years ago, I noted in the Budget Message that although we did not know when, we did know winter was coming, and prudent fiscal management dictated saving resources for that winter. Those who fail to prepare for winter often never see another spring. Of course, at that time, neither I nor anyone else had an idea of the pandemic winter headed our way, but the preparation laid in 2018 and 2019 served us well during the trials of 2020. Many of us presumed, perhaps wrongly, that once COVID- 19 was in our rear-view we were on our way to something more promising. Yet clearly, 2022 and now 2023 show us that COVID-19 may have been but a prelude, at least in the economic sense, for what appears to be an ever-increasing likelihood of a serious economic downturn in the next 12 months. As we head into FY 2023/24 there are many headwinds, and our path is far from certain or smooth. Success in the future will continue to require Disciplined Innovation as was first noted in FY 2021/22. Strong attention to resources, both human and fiscal. An emphasis on strategic innovation and an eye towards tactical system organization. Strong relationships both externally with key stakeholders and strong communication internally with our constituents ensure we advance the quality of life for the community through inclusive decision making. That decision making has to be in support of a clear vision to build on our success as a world class community, to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive. In 2019, we focused on commUNITY. In 2020, we extended that focus by standing together as one Rancho Cucamonga, despite all that came our way. In 2021, we introduced the idea of innovation and discipline in key sectors to carry us thru the necessary restructuring following the seismic shifts in the economy post-COVID. In 2022 we began preparations for the next part of our story as we implemented a new General Plan, began work on the Second Story at Biane, began work on our new dog park, The Bark at Central Park, and welcomed a variety of new businesses to Rancho Cucamonga. With 2023 now well upon us, and some definite storm clouds on the horizon, like our protagonist Frodo, we harden our resolve to carry forward in a disciplined manner as we seek to prepare for the downturn that seems somewhat inevitable. With inflation, rising interest rates, and looming State deficits, the coming fiscal winter appears somewhat intimidating, much as Frodo was intimidated at his long journey. But with a solid foundation, a strong group of allies around us, and the opportunity to prepare over the next 12 months, the City will carry our resolve into the future as we lay the cornerstones for an even brighter tomorrow focused on equity, sustainability, and opportunity for all. But first, we prepare for the inevitable winter we know will soon arrive as we draw around our community and each other knowing the trials that may lie ahead. Our faith is strong, our preparation complete and our resolve unshaken as we strive to improve this world class community. That is truly a cause far greater than mere self-preservation. Change is the law of life. And those who look only to the past or present are certain to miss the future. - John F. Kennedy PAGE 116 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Rancho Cucamonga California For the Fiscal Year Beginning July 01, 2022 L�fr.n/ Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Rancho Cucamonga, California for its annual budget for the fiscal year beginning July 1, 2022. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, operations guide, financial plan, and communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements and will be submitted to GFOA to determine its eligibility for another award. PAGE 117 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 118 RANCHO CUCAMONGA CALIFORNIA GENERAL INFORMATION PAGE119 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 120 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Officials City Council Name Term Expires L. Dennis Michael Mayor 2026 Lynne Kennedy Mayor Pro -Tern 2024 Ryan Hutchison Council Member 2026 Kristine Scott Council Member 2026 Ashley Stickler Council Member 2024 Administration and Department Heads City Manager John R. Gillison Assistant City Manager Elisa C. Cox Deputy City Manager/Civic and Cultural Services Julie Sowles Deputy City Manager/Economic and Community Development Matt Burris City Attorney Nicholas R. Ghirelli City Clerk Janice C. Reynolds City Treasurer Jim Harrington Animal Services Director Veronica Fincher City Clerk Services Director Linda Troyan Community Services Director Jennifer Hunt-Gracia Engineering Services Director/City Engineer Jason Welday Finance Director Tamara L. Oatman Finance Director Noah Daniels Fire Chief Mike McCliman Human Resources Director Robert Neiuber Human Resources Director Jenifer Phillips Innovation and Technology Director Shelly Munson Library Director (Acting) Wess Garcia Library Director (Acting) Michael Parmer Planning and Economic Development Director Matt Marquez Police Chief Mike Smith Public Works Services Director Bill Wittkopf PAGE 121 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 122 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Organization Chart Citizens of Rancho Cucamonaa City Clerk I I City Council I I City Treasurer City Attornev City Manager Administrative Civic and Police Economic and Services Cultural Services Department Community Admin/Procurement I Develo ment Community Fire Finance Services District Library E Animal Human Services Services Resources Records Community Innovation and Management Improvement Technologv Building and Engineering Planning and Public Works 3fetyServices Services Economic Services Development PAGE 123 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 124 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Functional Units by Fund Type Governance Police Animal Care and Services Administrative Services Finance Human Resources Innovation and Technology Economic and Comm. Dev. Building and Safety Services Engineering Services Planning Public Works Services Community Services Community Improvement Other General Funds $19.254.150 Governance Comm Dev Technical Services Police Reimb St/County Parking Cit Law Enforcement Reserve Traffic Safety Administrative Services Benefits Contingency Capital Reserve Human Resources Capital Reserve Economic and Comm. Dev. Comm Dev Technical Services City Technology Fee Building and Safety Services Comm Dev Technical Services City Technology Fee Mobile Home Park Program SB1186 Cert Access Special Program Engineering Services Comm Dev Technical Services City Technology Fee Capital Reserve Planning Comm Dev Technical Services City Technology Fee Public Works Services CVWD Reimbursements Capital Reserve Community Services Capital Reserve Fiscal Year 2023/24 Ado ted Bud et $354,000,950 Revenue Assessment Districts Admin AB2766 Air Quality Improvement Public Art Trust Fund Beautification Park Land Acquisition Drainage Fac/General Community/Rec Center Development Drainage-Etiwanda/San Sevaine Etiwanda Drainage Park Improvement Park Development South Etiwanda Drainage Library Impact Fee Transportation Animal Center Impact Fee Lower Etiwanda Drainage Police Impact Fee Underground Utilities LMD #1 General City LMD #2 Victoria LMD #3B Medians LMD #4R Terra Vista LMD #5 Andover LMD #6R Caryn Community LMD #7 North Etiwanda LMD #8 South Etiwanda LMD #9 Lower Etiwanda LMD #10 Rancho Etiwanda LMD 1 Capital Replacement Fund General City Street Lights SLD #1 Arterial SLD #2 Residential SLD #3 Victoria SLD #4 Terra Vista SLD #5 Caryn Community SLD #6 Industrial Area SLD #7 North Etiwanda SLD #8 South Etiwanda State Gas Tax Measure 1 1990-2010 Measure 12010-2040 Road Maint & Rehab Acct SB1-TCEP Integrated Waste Management Proposition 1B State Funding State Asset Seizure CA Asset Seizure 15% Citywide Infrastructure Impry Community Development Blk Grant Pedestrian Grant/Art 3 CA Recycle/Litter Reduction Grant Used Oil Recycling Program State Grants Fund Federal Grants Fund Library Fund CA State Library Staff Innovation Fd (CA St Lb) Library Capital Fund COPS Program Grant -State Homeland Security Grant -Police Emergency Mgmt Performance Grnt Housing Successor Agency EIFD AD 91-2 Redemption -Day Canyon PD 85 Capital Replacement Fund PD 85 Redemption Fund CFD 2000-03 Park Maintenance CFD 2017-01 North Etiwanda CFD 2018-01 Empire Lakes CFD 2022-01 Street Lighting CFD 2022-02 Industrial Service Fire Fund Community Facilities Dist 85-1 Community Facilities Dist 88-1 Projects Funds AD 82-1 6th St. Industrial AD 84-1 Day Creek/Mello CFD 2001-01 CFD 2003-01 Project Fund rprise Funds Fiber Optic Network Municipal Utility Second Story and Beyond Sports Complex Utility Public Benefit 1IF- Internal Service Funds $4,194,530 Equipment/Vehicle Replacement Computer Equip/Tech Replacement PAGE 125 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 126 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Snapshot of the City The City of Rancho Cucamonga currently has an estimated population of 174,090 and encompasses approximately 46.50 square miles. It is located between the cities of Upland to the west, Ontario to the south, Fontana to the east and is in the western section of San Bernardino County which is in the southern part of the State of California. The local economy includes a diverse business base of office, light manufacturing and distribution, and retail which emphasizes the City's efforts at attracting and retaining sales tax generating businesses to help provide a stable financial base. Government: The City of Rancho Cucamonga (the City) was incorporated in 1977 as a general law city under the provisions of the Government Code of the State of California, and it operates under the Council -Manager form of city government. The City officials elected at large include a Mayor, a City Clerk and a City Treasurer. Effective December 7, 2016, the four Council members are elected by geographic districts. Districts 1 and 4 held elections in November 2020. Districts 2 and 3 will hold elections in 2022. The Mayor and Council members are elected on a staggered basis for a term of four years. There is no limit on the number of terms an individual can serve as Mayor or as Council members. The Mayor and City Council appoint the City Manager and City Attorney. O Population by Calendar Year (per California State Department of Finance): 2011-169,498 2012-171,058 2013-172,299 2014-174,064 2015-175,251 2016-177,324 2017-176,671 2018-179,412 2019-175,522 2020-175,131 2021-174,476 2022-174,090 Number of Registered Voters (per San Bernardino County Registrar of Voters): 106,040 Capital Asset Statistics (per June 30, 2022, Annual Comprehensive Financial Report): Police: Fire: Stations: 1 Fire Stations: 7 Patrol units: 67 Public Works: Parks and Recreation: Streets (miles): 538 Parks: 30 Streetlights: 17,074 Acreage: 346 Traffic Signals: 239 Community Centers: 6 PAGE 127 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Population by Age - 2010 (Census), 2022 (est), and 2027 (est) Total 165,393 0-4 6.2% 5-9 6.8% 10 - 14 7.7% 15 - 24 15.6% 25 - 34 14.4% 35 - 44 15.0% 45 - 54 15.7% 55 - 64 10.8% 65 - 74 4.7% 75 - 84 2.3% 85 + 0.9% Population2022 Total 175,333 0-4 5.7% 5-9 6.0% 10 - 14 6.2% 15 - 24 12.6% 25 - 34 17.0% 35 - 44 14.5% 45 - 54 12.9% 55 - 64 12.5% 65 - 74 8.3% 75 - 84 3.3% 85 + 1.1% -ZD2ZPopulation by Age Total 176,183 0-4 5.8% 5-9 5.8% 10 - 14 6.0% 15 - 24 11.0% 25 - 34 16.1% 35 - 44 17.0% 45 - 54 12.2% 55 - 64 11.3% 65 - 74 9.2% 75 - 84 4.5% 85 + 1.3% Source: Esri Community Profile (Esri forecasts for 2022 and 2027. U.S. Census Bureau 2000 and 2010 decennial Census data converted by Esri into 2020 geography.) PAGE 128 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Educational Attainment — Current Year P.. . .. . T ota I 122,024 Less than 9th Grade 2.6% 9th - 12th Grade, No Diploma 4.7% High School Graduate 16.6% GED/Alternative Credential 2.4% Some College, No Degree 23.2% Associate Degree 11.1% Bachelor's Degree 24.4% Graduate/Professional Degree 15.0% PAGE 129 CITY OF RANCHO CUCAMONGA� CALIFORNIA Fiscal Year 2023/24 Adopted Budget Principal Employers — Current Year and Nine Years Ago* 2022 2013 Percent of Percent of Number of Total Number of Total Employer Employees, Rank Employment Employees, Rank Employment Etiwanda School District 1,194 1 1.23% 1,058 2 1.49% Inland Empire Health Plan 1,180 2 1.21% n/a n/a n/a Chaffey Community College 1,100 3 1.13% 1,229 1 1.73% West Valley Detention Center 1,100 4 1.13% n/a n/a n/a Frito-Lay 949 5 0.97% 561 9 0.79% Alta Loma School District 800 6 0.82% 670 6 0.94% Central School District 715 7 0.73% 527 10 0.74% City of Rancho Cucamonga 560 8 0.57% 841 4 1.18% Amphastar Pharmaceutical 550 9 0.56% 880 3 1.24% National Community Renaissance 500 10 0.51% n/a n/a n/a Southern California Edison n/a n/a n/a 800 5 1.13% Mercury Casualty n/a n/a n/a 606 7 0.85% West Coast Liquidators n/a n/a n/a 565 8 0.80% Note: "Total Employment" as used above represents the total employment of all employers located within City limits. 'Includes full-time and part-time employees. * Only the top ten employers for each year presented have data displayed. If a company did not rank in the top ten employers for both years presented, then one of the two years will state "n/a". Source: June 30, 2022 Annual Comprehensive Financial Report PAGE 130 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Principal Sales Tax Remitters — Current Year and Nine Years Ago 2022 2013 Business Name Business Category Business Name Business Category Apple Bass Pro Shops Outdoor World Best Buy Chevron Circle K Costco Home Depot Huttig ICL Performance Products Living Spaces Furniture Lowes Macys Macy's My Goods Market Parallon Supply Chain Solutions Ralphs Schwarz Paper Company Shell Stater Bros Stiles Machinery Target Tesla Motors Total Wine & More Walmart Walters Wholesale Electric Electronics/Appliance Stores Sporting Goods/Bike Stores Electronics/Appliance Stores Service Stations Service Stations Discount Department Stores Building Materials Building Materials Drugs/Chemicals Home Furnishings Building Materials Department Stores Department Stores Service Stations Medical/Biotech Grocery Stores Light Industrial/Printers Service Stations Grocery Stores Heavy Industrial Discount Department Stores New Motor Vehicle Dealers Convenience Stores/Liquor Discount Department Stores Plumbing/Electrical Supplies . Firms listed alphabetically Source: June 30, 2022 Annual Comprehensive Financial Report Ameron International Apple Bass Pro Shops Outdoor World Best Buy Chevron Circle K Circle K 76 Costco Day Creek Arco Day Creek Shell Haven Mobil Home Depot JC Penney Living Spaces Furniture Lowes Macys Monoprice NIC Partners Ralphs Ralphs Ross Sears Southwire Target Walmart Contractors Electronics/Appliance Stores Sporting Goods/Bike Stores Electronics/Appliance Stores Service Stations Service Stations Service Stations Discount Department Stores Service Stations Service Stations Service Stations Building Materials Department Stores Home Furnishings Building Materials Department Stores Fulfillment Centers Electrical Equipment Grocery Stores Grocery Stores Family Apparel Department Stores Energy/Utilities Discount Department Stores Discount Department Stores PAGE 131 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 132 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Budget Guide The purpose of the City of Rancho Cucamonga's budget is to serve as a "blueprint" for providing City services and as a working financial plan for the fiscal year. It also represents the official organization plan, by which, City policies, priorities, and programs are implemented. It provides the means to communicate to the residents, businesses, and employees how the City's financial sources are used to provide services to the community. The budget includes both the operating costs to manage the City and the capital improvement projects that the City plans to undertake during the fiscal year. The budget is organized by fund, by department, and by account. A fund is defined as an autonomous accounting entity, established in accordance with legal and professional accounting standards, with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and balances. Funds are used to segregate the various financial activities of a governmental entity and to demonstrate compliance with specific regulations, restrictions, or limitations (i.e., demonstrating that restricted revenues are spent only for allowed purposes). A department (e.g., Public Works Services) is an organizational unit with divisions (e.g., City Facilities Maintenance). 'Line" accounts provide the details of the type of expenditure that each department/division spends — e.g., salaries, benefits, supplies, and so forth. The budget document can be broken down into the following sections: Introduction: This section includes the City Manager's executive summary to the City Council and describes what is in the budget, including budget issues and policies that lead to the development of the budget. It also includes the City's GFOA Distinguished Budget Presentation Award. General Information: This section includes a listing of City Officials; a City-wide Organization Chart; a Functional Units by Fund Type chart; various demographic and economic data for the City; a Budget Guide; and a description of the Budget Process. Summaries of Financial Data: This section provides a variety of financial analyses such as multi -year revenue comparisons for the operating budget and the total budget; multi -year expenditure comparisons for the operating budget and the total budget; and the beginning and ending fund balances for each fund. Departmental Budget Details: This section divides the document by department. It starts with the City Council. The reader will find a narrative of the department describing each division and each program within that department; current year budget highlights; multi -year comparisons of expenditures by funding source and category; multi -year summaries of budgeted full- and part-time staffing; performance statistics; and services to the community. Capital Improvement Program: This section provides a summary of the capital improvement projects planned for the year including their descriptions, funding sources, and the estimated cost of each project. Appendix: This section provides financial policies for the City, calculation of the City's legal debt margin, a summary of the City's debt service obligations, a glossary of budget terms, a list of acronyms, and a description of funds by fund type. PAGE 133 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Budget Process The City's budget process begins in January. The City Manager outlines the goals and directives for the development of the coming year's budget based on the results of the semi-annual Council goal setting workshops. Finance distributes the budget calendar, instructions, forms, and budget worksheets to the departments. Public Works Services coordinates the departmental building modification and vehicle replacement requests. Engineering coordinates the capital improvement project requests. After the departments have input their budget requests, Finance compiles the data and calculates the total amount requested including estimated revenues and projected fund balances. The City Manager and Finance Director hold departmental budget meetings. Subsequently, the City Manager makes his recommendations and Finance prepares the proposed budget document. The City Manager submits the proposed budget to City Council. The Council conducts a budget study session; sets a public hearing; and adopts the budget prior to the beginning of the fiscal year. After the budget is adopted, staff integrates the budgetary data into the City's accounting system. Month - end reports are distributed to the departments to monitor budget performance throughout the year. Capital Improvement Projects Budget Process: The City maintains a rolling Five -Year Capital Improvement Program (CIP). In February each year, the Engineering Services Department solicits proposals from the other City departments for inclusion in the coming year's capital improvement projects budget. Around the same time, the Finance Department provides Engineering Services the estimated fund balances available for appropriation for CIP. These fund balances usually come from Special Revenue Funds and Capital Projects Funds. Both these fund types are earmarked for specific uses. Engineering Services staff then works with each Department to prepare a digital Capital Improvement Project form, which provides detailed information about the proposed capital improvement project. Typically, a project costing $5,000 or more (with some exceptions depending on the type of project) is categorized as a capital improvement project. During the departmental budget meetings, the City Manager and staff conduct a "walkthrough" of the various proposed projects. After the City Manager's evaluation of what will be included in the proposed budget, the CIP is submitted to the Planning Commission to determine if the projects conform to the General Plan. Budget amendments: Supplemental appropriations, when required during the fiscal year, require approval by the City Council. Although supplemental appropriations can occur throughout the fiscal year, a comprehensive update to budgeted figures occurs once per year as part of the Amended Budget process which is presented to the City Council in May each fiscal year. Budget changes within each department or between accounts are approved by the City Manager and/or the respective department head depending on the dollar threshold of the budget change. Basis of budgeting: The City uses the modified accrual basis in budgeting governmental funds. This means that obligations of the City, including outstanding purchase orders, are budgeted as expenses and revenues are recognized when they are both measurable and available to fund current expenditures. For proprietary funds, the budget is prepared on a full accrual basis. This means expenses are recognized when incurred and revenues are recognized when due the City. Depreciation expense is not included in budgeting for proprietary funds, but the full purchase price of equipment is included in the budget. PAGE 134 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Budget Process Basis of accounting: The City uses the modified accrual basis of accounting for governmental funds. Revenues are recorded when measurable and available to fund current expenditures. Expenditures are recorded when the services have been substantially performed or the goods have been received and the liabilities have been incurred. The City's proprietary funds use the full accrual basis of accounting; revenues are recorded when earned and expenses are recorded when incurred. Budgetary control is maintained at the department level within each fund. The City also maintains an encumbrance accounting system budgetary control. Estimated purchase amounts are encumbered prior to the release of purchase orders to vendors. At fiscal year end, all operating budget appropriations lapse. Open encumbrances are reported as reservations of fund balances at fiscal year end. Budgetary Data: Annual budgets are legally adopted for all funds on a basis consistent with generally accepted accounting principles, except for the following funds for which no budget is proposed for FY 2023/24: Special Revenue Funds: Community Benefit Project Fund Etiwanda No. Equestrian Facilities Proposition 1B State Funding Industrial Area Traffic Fund CFD 2017-01 No. Etiwanda CFD 2018-01 Capital Reserve Capital Projects Funds: AD 82-1, AD 84-1 Enterprise Funds: RCMU Capital Replacement AD 93-1 Masi Commerce Center SSAB Sustaining Fund Drug Abatement Act CFD 2018-01 Empire Lakes Fire Technology Fee Various Drainage and Grant Funds CFDs 2000-01, 2003-01 RCMU Cap and Trade The following Flow Chart describes the City's annual budget process. PAGE 135 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Budget Process Flow Chart January February FINANCE DEPARTMENTS Analyze and Project 4 Early January Submit Budget Revenue Estimates Requests to Finance BUDGET Department KICK-OFF February February/March FINANCE FINANCE Present Mid -Year Review and Analyze Budget Review Budget Requests/ Finalize Revenue Projections March/April April/May May CITY MANAGER/ FINANCE ENGINEERING/ FINANCE DIRECTOR PUBLIC WORKS Prepare Proposed Budget Meetings with Budget CIP presented to Departments Planning Commission May June 15, 2023 June 22, 2023 CITY MANAGER CITY COUNCIL/ CITY COUNCIL CITY MANAGER Submit Proposed Conduct Budget Hold Public Hearing 0 0 Budget to City Council Study Session and Adopt Budget PAGE 136 RANCHO CUCAMONGA CALIFORNIA SUMMARIES OF FINANCIAL DATA PAGE 137 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Summary — Operating Budget Description Revenues By Category: Taxes Licenses & Permits Fines & Forfeitures Use of Money & Property Charges for Services Intergovernmental Other Transfer In Total Revenues Expenditures By Department: Governance: City Council City Clerk City Treasurer City Management Total Governance Public Safety: Fire District Police Animal Care Services Community Improvement Total Public Safety Civic and Cultural Services: Records Management Community Services Library Services Total Civic and Cultural Services Administrative Services: Administration/General Government Finance Human Resources Innovation and Technology Total Administrative Services Economic and Community Development: Building and Safety Services Engineering Services Planning and Economic Development Public Works Services Total Economic and Community Development Total Expenditures Excess of Revenues Over (Under) Expenditures See Notes to FinanciaiSummary 2021/22 Actual $ 135,960,436 6,191,185 1,374,417 (4,382,408) 4,950,912 309,697 12,668,344 32,186,258 $ 189,258,841 $ 133,540 2,073 31,014 2,019,659 $ 2,186,286 $ 46,502,782 44,519,071 2,772,842 782,697 $ 94,577,392 $ 533,545 4,883,954 4,562,596 $ 9,980,095 $ 11,477,921 1,967,823 844,350 4,065,361 $ 18,355,455 $ 1,992,205 2,158,331 2,332,493 10,199,722 $ 16,682,751 $ 141,781,979 $ 47,476,862 2022/23 Adopted $ 137,389,640 5,010,090 1,452,280 1,955,800 7,271,930 299,940 7,456,140 5,379,970 $ 166,215,790 $ 128,250 2,010 27,890 2,397,720 $ 2,555,870 $ 53,330,660 48,954,570 3,650,100 874,930 $ 106,810,260 $ 1,108,730 9,779,230 6,953,610 $ 17,841,570 $ 9,894,550 2,280,410 1,073,880 4,857,890 $ 18,106,730 $ 2,422,190 3,373,990 3,667,830 13,038,770 $ 22,502,780 $ 167,817,210 $ (1,601,420) 2023/24 Adopted Budqet $ 144,675,200 5,699,580 1,202,850 3,147,400 6,475,550 290,710 5,876,470 6,961,550 $ 174,329,310 $ 138,120 2,010 32,160 2,410,800 $ 2,583,090 $ 56,410,060 51,955,060 3,653,230 924,980 $ 112,943,330 $ 730,700 8,947,790 5,863,830 $ 15,542,320 $ 8,950,660 2,532,240 1,614,620 5,769,060 $ 18,866,580 $ 2,573,840 3,927,200 4,567,530 13,540,660 $ 24,609,230 $ 174,544,550 $ (215,240) PAGE 138 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Summary — All Funds Revenues By Category: Taxes Licenses & Permits Fines & Forfeitures Use of Money & Property Charges for Services Intergovernmental Development Fees Other Transfer In Total Revenues Expenditures By Department: Governance: City Council City Clerk City Treasurer City Management Total Governance Public Safety: Police Fire District Animal Services Community Improvement Total Public Safety Civic and Cultural Services: Records Management Community Services Library Services Total Civic and Cultural Services Administrative Services: Administration/General Government Finance Human Resources Innovation and Technology Total Administrative Services Economic and Community Development: Building and Safety Services Engineering Services Planning and Economic Development Public Works Services Total Economic and Community Development Total Expenditures Excess of Revenues Over (Under) Expenditures See Notes to RnanciaiSummary 2021/22 Actual $ 165,922,443 6,303,683 1,407,126 (11,917, 769) 21,726,357 52,119,286 18,456,554 22,548,831 43,537,520 $ 320,104,031 $ 133,541 2,073 31,015 2,019,660 $ 2,186,289 $ 45,622,741 51,269,788 2,772,902 782,696 $ 100,448,127 $ 533,545 5,402,537 4,938,752 $ 10,874,834 $ 47,845,135 5,675,117 844,351 5,350,590 $ 59,715,193 $ 2,026,090 38,848,626 5,971,601 26,179, 597 $ 73,025,914 $ 246,250,357 $ 73,853,674 2022/23 Adopted $ 167,622,130 5,102, 320 1,486,090 5,807,940 24,299,800 79,841,920 5,955,670 8,769,750 12, 690, 250 $ 311,575,870 $ 128,250 2,010 27,890 2,397,720 $ 2,555,870 $ 50,379,860 73,686,450 3,670,730 874,930 $ 128,611,970 $ 1,108,730 12,213,210 10,883,910 $ 24,205,850 $ 25,277,680 5,683,650 1,073,880 11,474,730 $ 43,509,940 $ 2,487,870 109,780,820 6,094,000 34,881,920 $ 153,244,610 $ 352,128,240 $ (40,552,370) 2023/24 Adopted $ 179,161,560 5,811,610 1,222,350 11,945,600 27, 207, 080 72,576,970 6,368,760 8,334,230 13, 367, 500 $ 325,995,660 $ 138,120 2,010 32,160 2,410,800 $ 2,583,090 $ 53,652,330 64,881,920 3,913,880 924,980 $ 123,373,110 $ 730,700 10, 083, 750 19,124,570 $ 29,939,020 $ 34,287,280 6,153,250 1,614,620 7,690,460 $ 49,745,610 $ 2,640,000 100,379,870 6,785,400 38,554,850 $ 148,360,120 $ 354,000,950 $ (28,005,290) PAGE 139 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 140 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Notes to Financial Summary The accompanying Financial Summary reports provide a snapshot of the City of Rancho Cucamonga, California's operating budget as well as the budget for the organization as a whole. The City's operating budget is comprised of the General Fund (Fund 001), the Fire District Operational Funds (Funds 281, 282, and 283), and the Library Fund (Fund 290). Financial Summary — Operating Budget: 2021/22 Actual: In terms of the Operating Budget, the total revenues exceeded the adopted budget by a net amount of $41,131,331. Various revenue categories, such as taxes, licenses & permits, fines & forfeitures, intergovernmental, other revenues, and transfer in, were higher than expected. However, certain revenue sources, such as charges for services and use of money and property, fell short of projections. The actual revenue for taxes surpassed expectations by approximately $13.5 million, reaching a total of $135,960,436. This positive variance was primarily driven by higher sales tax revenues, with property taxes and transient occupancy taxes also contributing to the increase. The growth in sales tax was influenced by economic expansion and increased consumer spending, coinciding with the onset of inflationary pressures in May 2021. Sales tax revenue exceeded the budgeted forecasts by $8.8 million, accounting for about 65% of the overall positive revenue variance. Next, property tax revenues, including special taxes for Fire Community Facilities Districts (CFDs) Nos. 85-1 and 88-1, increased by approximately $3.1 million due to normal assessed valuation growth and post -RDA revenues. Notably, the surge in property transfer tax revenues nearly doubled the average amount received per fiscal year. This increase was attributed to a record volume of home sales and higher home prices, which mirrored the positive economic growth experienced in Fiscal Year 2021/22. Furthermore, transient occupancy taxes exceeded forecasts by around $1 million, indicating a recovery in this revenue source following the negative impacts of COVID-19 restrictions on businesses and travel. The total transient occupancy tax revenue of $4.4 million reached levels similar to those in Fiscal Year 2018/19, rebounding from a significant decline in Fiscal Year 2020/21. Licenses & permits encompassed revenue sources from multiple departments, primarily including business licenses and building permits. These two categories accounted for nearly the entire positive variance of $1.6 million compared to the Fiscal Year 2020/21 adopted budget. The increased revenue reflects favorable economic conditions, characterized by heightened business activity within the City, resulting in higher revenues generated from license and permit charges. Lastly, transfer in, which represents resources transferred from other funds to the Operating Funds, exceeded expectations by approximately $28.2 million, totaling $32,186,258. This increase was predominantly due to the allocation of $26,835,530 from the Coronavirus State and Local Fiscal Recovery Funds, authorized by the American Rescue Plan Act, to the City. To comply with the strict requirements associated with these funds, the City deposited them into a non -operating fund and recorded transfers to the Operating Funds as eligible expenditures were determined. The City utilized these funds for general government services, in accordance with the Act's final rules, to compensate for lost revenues caused by the COVID-19 public health emergency. The allocation of these Federal Grant funds was included in the City's Single Audit for Fiscal Year 2021/22, which did not identify any findings or issues. While this one-time funding source helped offset the revenue impact of the COVID-19 emergency, calculations of lost revenues indicate that the losses still exceeded the allocation by several million dollars. PAGE 141 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Notes to Financial Summary The positive variances in actual revenues were offset by shortfalls in the use of money & property and charges for services, amounting to $6.2 million and $2.5 million, respectively, compared to expectations. The decrease in the use of money & property was primarily due to rising interest rates during Fiscal Year 2020/21, which led to a lower fair value of the Operating Funds' fixed -income investment portfolio. Although an unrealized loss of approximately $3.7 million was recorded at the end of the fiscal year, no actual losses were incurred since the investments were not sold. This adjustment represents a temporary measure for accurate financial reporting. Similarly, the restricted investments of the City and Fire District, established for CalPERS rate stabilization, experienced an unrealized investment loss of $2 million. The shortfall in charges for services was mostly attributable to ongoing impacts on Community Services Department revenues. Despite the easing of COVID-19 restrictions, the department responsible for providing recreational and special event programs to the community did not witness the same recovery as other revenue sources. The lack of returning demand from previous clients necessitated a review of the department's offerings and service model, with their road to recovery expected to be longer than that of other revenue sources. As for expenditures in the Operating Budget, they were lower than expected by a net amount of $6.6 million, resulting in total expenditures of $141,781,979. These savings were achieved through various factors, including salary and fringe benefit savings from vacant and underfilled positions. Departments such as Animal Care Services, Engineering Services, Community Services, and Library Services experienced notable savings, totaling approximately $4.2 million for the City and $490,000 for the Fire District. The City's police services are contracted from the San Bernardino County Sheriff's Department, which resulted in savings of $2.4 million compared to expectations. These savings primarily stemmed from personnel credits received during the fiscal year when contracted positions were unable to work or when vacancies occur. Transfers out from the Operating Funds to other funds exceeded expectations by $4.6 million, mainly due to funding the implementation of a new financial system. This project is accounted for in the Computer and Equipment Replacement Internal Service Fund, as it provides a central service to all funds within the organization. The estimated cost of the project is $5,120,990, primarily funded by the General Fund and the Fire District. 2022/23 Adopted and 2023/24 Adopted: The City's goal is to adopt a balanced Operating Budget, which may involve utilizing available fund balance. In line with this objective, the General Fund and Fire District have successfully adopted balanced budgets for Fiscal Year 2022/23. The Library Fund anticipates making a nominal budgeted contribution of $19,690 to reserves. On the other hand, the CFD 85-1 Fund will utilize $1,621,110 from reserves to support operations and capital improvements. It is important to note that both CFD 85-1 and CFD 88-1 have continued to maintain the level of special taxes for the City's residents for FY 2022/23. Nevertheless, CFD 85-1 will require the use of fund balance as noted above, while CFD 88-1 necessitates a $2.3 million transfer from the Fire District to achieve a balanced budget. Looking ahead to the Fiscal Year 2023/24, the overall revenue budget will increase by $8,113,520 compared to the adopted budget for the previous fiscal year. However, the changes in revenue sources present a mixed picture. While certain categories such as taxes, licenses & permits, and use of money & property are expected to experience increases, there are decreases projected in fines & forfeitures, PAGE 142 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Notes to Financial Summary charges for services, and other revenue sources. Intergovernmental sources and transfer -in revenue show modest increases. Among the various changes, taxes exhibit the most significant increase of $7,285,560 for Fiscal Year 2023/24. Taxes encompass multiple revenue sources, including property tax, sales tax, transient occupancy tax, franchise fees, and miscellaneous taxes. Property taxes are anticipated to rise by $4.3 million due to projected assessed valuations increasing by 6.51%. This growth is attributed to normal development, growth, and recent property sales, which offset any valuation caps resulting from Proposition 13. Additionally, the City will receive property tax in lieu of vehicle license fees, which is projected to increase by 4.95% for Fiscal Year 2023/24. Notably, the Fire Board will consider a 7.0% increase in special tax rates for CFD 85-1 and CFD 88-1 to counter rising operational costs and reduce subsidies from the Fire District. Licenses & permits and use of money & property are expected to increase by $689,490 and $1,191,600, respectively. The growth in licenses and permits is attributed to the anticipated expansion of businesses operating within the City, leading to increased revenue from business licenses and building permits. The increase in the use of money & property is driven by higher yields on investments available for the City to purchase, coupled with the overall growth of the investment portfolio over recent years. Furthermore, transfers into the Operating Funds from other funds are projected to increase by $1,821,050, primarily due to a $1,495,050 increase in transfers to fund personnel costs in CFD 88-1. Charges for services, however, are expected to decrease by $796,380, mainly due to reduced revenues from recreation and special programming events. As previously mentioned, these programs have experienced decreased demand after the lifting of COVID-19 restrictions. The reductions in projected revenues reflect a more accurate forecast. Additionally, other revenues, which primarily consist of uncategorized revenues and reimbursements, are projected to decrease by $1,579,670. This decrease is primarily due to a non -recurring large donation from the dissolved RC Library Foundation budgeted at $888,000. In terms of expenditures, the overall projection for Fiscal Year 2023/24 is a net increase of $6,727,340. While there are increases in Public Safety and Economic and Community Development, there are decreases in Civic and Cultural Services. Governance and Administrative Services show slight changes. These variations affect the total expenditure budget for the Operating Funds, influenced by changes in personnel services and operations and maintenance budgets. Firstly, personnel services are projected to increase by $2.5 million for Fiscal Year 2023/24. Within this increase, $1.3 million is attributed to reflecting personnel costs for nine firefighters hired during the previous fiscal year. It is important to note that the budget for the previous fiscal year included only half of the personnel costs to account for the hiring dates. Secondly, operations and maintenance costs are expected to increase by $3,428,220, with $3.0 million of this increase linked to rising costs for contracted police services provided by the San Bernardino County Sheriff's Department. For Fiscal Year 2023/24, the General Fund and Fire District plan to adopt a balanced budget. The Library Fund projects contributing $727,800 toward reserves; whereas, the CFD 85-1 Fund plans to allocate $943,040 for operations and capital improvements to one of the Fire District's fire stations. To achieve a balanced budget, CFD 88-1 will receive a subsidy of $2.5 million from the Fire District. PAGE 143 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Notes to Financial Summary Financial Summary — All Funds: 2021/22 Actual: In terms of overall revenue, there was a net surplus of $62 million in All Funds compared to the adopted budget. Out of this total amount, $41 million has already been discussed in detail within the Operating Budget section. The highlight of some significant items in the other funds is discussed below. Taxes exceeded expectations by $2.8 million, primarily due to the dissolution of the redevelopment agency, resulting in $1.8 million more than the budgeted amount. These revenues are allocated to the Fire District, and any excess beyond budget requirements is redirected to the Fire District Capital Fund for future capital improvement expenditures. The Fire District has benefited from changes in the allocation methodology for distributing residual tax increments from former Redevelopment Agencies, leading to the continued growth of these revenues based on the normal development and growth within the former redevelopment project area. The use of money & property fell short of the expected budget by $11.5 million, mainly due to a temporary unrealized loss in the fixed income investment portfolio at the end of the fiscal year. Overall, there was a fair value adjustment resulting in an $18.1 million loss for all funds, with $14.3 million recorded for non -operating funds. The unrealized loss was offset by a $3.2 million gain from the sale of land for commercial development. Intergovernmental revenues increased by a net $6.5 million compared to the expected budget, primarily driven by two significant factors. Firstly, the City was allocated $26,835,530 in Coronavirus State and Local Fiscal Recovery Funds through the American Rescue Plan Act. These funds were received in two tranches, with the first recorded as unearned revenue in the previous fiscal year and recognized as revenue in the current fiscal year when eligible expenditures were incurred. This accounting transaction resulted in $13.4 million in revenue that was not included in the adopted budget. Secondly, there was a shortfall of $7.6 million in State grant revenues due to the timing of receipts for the Etiwanda Grade Separation and Community Dog Park projects. As reimbursement grants, it is common for the timing of receipts to result in a shortfall compared to the budget. Revenues from development impact fees exceeded expectations by $8.9 million, driven by business growth and development within the City. Key industrial developments near the end of the fiscal year contributed significantly to these increases. As part of these developments, the City also received $5.2 million through development agreements, which was deposited into the Community Benefit Project Fund to mitigate the impacts of industrial development in the future. For expenditures, there was a net variance of $21.7 million below expectations, with $6.6 million related to the operating budget as previously discussed and the remaining $15.1 million related to other funds. Deviations from the adopted budget in other funds are typically due to changes in specialized operations and capital projects. In terms of operations, the Rancho Cucamonga Municipal Utility, which provides electrical utility services primarily to commercial and industrial developments, exceeded expectations by $3.1 million. The excess was mainly driven by increased costs for wholesale power supply and higher payments to California ISO for elevated supply loads during multiple heat waves. PAGE 144 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Notes to Financial Summary Actual capital spending can vary significantly from the budget, especially for multiyear projects, due to project timing. In Fiscal Year 2022/23, there were several major capital projects with significant variances from the adopted budget. The Advance Traffic Management System - Phase II budget was reduced from $6.3 million to $522,000 as its construction and implementation were postponed to future years. The Etiwanda Grade Separation project, with an adopted budget of $12.5 million, had actual expenditures below the budget due to timing, but most of the funding has been committed. Lastly, the construction of Fire Station 178, with a budget of $14.8 million, resulted in a $1.2 million variance due to the timing of actual spending. Fire Station 178 is expected to be completed in the current fiscal year. As mentioned earlier, the General Fund received $26,835,530 in Coronavirus State and Local Fiscal Recovery Funds through the American Rescue Plan Act to support government services. The revenue generated from this transfer resulted in a variance, and there was an equal variance in the transfers out from the Federal Grant Special Revenue Fund. 2022/23 Adopted and 2023/24 Adopted: The analysis of the Operating Budget provided earlier is just a part of the overall picture. In addition to the Operating Budget, the City has other funds, which primarily include budget resources for capital projects over an extended period of time. The City's approach to capital projects involves setting aside resources in dedicated funds to finance these projects. This means that the revenues allocated to capital projects may not align perfectly with the expenditures in any given fiscal year. Depending on the level of capital improvement activity, expenditures for All Funds can exceed revenues, resulting in a deficit for that particular year. In the FY 2022/23 Adopted Budget, funding was allocated for several large capital projects, including those discussed in the Fiscal Year 2021/22 Actual analysis, as well as the Fire Station 171 Replacement Project. The Advance Traffic Management System - Phase II, initially budgeted at $7.3 million, was subsequently reduced and rescheduled for Fiscal Year 2023/24 with a revised budget of $6.3 million. Similarly, the Etiwanda Grade Separation project, originally budgeted at $62.4 million for Fiscal Year 2022/23, has a reduced budget of $47.2 million for Fiscal Year 2023/24 to align with expected construction costs. The Etiwanda Grade Separation project is reimbursed by State funding. Additionally, the replacement of Fire Station 171 was initially budgeted for $11.5 million in Fiscal Year 2022/23 and has since been rescheduled for Fiscal Year 2024/25. These adjustments reflect changes in the project timelines and associated funding allocations. PAGE 145 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Budget Summary Estimated Spendable Fund Balances July 1, 2023 Estimated Revenues: Taxes Property Tax** Sales Tax Transient Occupancy Tax Admissions Tax Franchise Fees Subtotal -Taxes Licenses & Permits Fines & Forfeitures Use of Money & Property Charges for Services Intergovernmental Development Fees Other Transfer In Total Estimated Revenues Estimated Expenditures: Personnel Services Operations & Maintenance Capital Outlay Debt Service Cost Allocation Transfer Out Total Estimated Expenditures Budgeted Increase (Decrease) in Spendable Fund Balances Estimated Spendable Fund Balances, June 30, 2024 General Fund Fire District Operating Operating Library Budget* Funds Fund Subtotal $ 66, 893, 852 $ 52, 048, 857 $ 8,133, 317 $ 127, 076, 026 $ 37, 334, 520 $ 47, 026, 940 $ 6,139,110 $ 90, 500, 570 39,437,880 - - 39,437,880 5,368,390 - - 5,368,390 2,130 - - 2,130 9,366,230 - - 9,366,230 91, 509,150 47, 026, 940 6,139,110 144, 675, 200 5,684,580 15,000 - 5,699,580 1,054,850 148,000 - 1,202,850 2,021,630 921,120 204,650 3,147, 400 6,392,150 2,300 81,100 6,475,550 290,710 - - 290,710 3,542,630 2,167,070 166,770 5,876,470 1,774,960 5,186, 590 - 6,961,550 $ 112,270,660 $ 55,467,020 $ 6,591,630 $ 174,329,310 $ 38,140,030 $ 35,445,620 $ 4,054,930 $ 77,640,580 75,866,710 15,018,840 1,569,430 92,454,980 510,000 647,920 - 1,157, 920 106,450 111,090 - 217,540 (7,049,650) - - (7,049,650) 4,697,120 5,186,590 239,470 10,123,180 $ 112,270,660 $ 56,410,060 $ 5,863,830 $ 174,544,550 $ - $ (943,040) $ 727,800 $ (215,240) $ 66, 893, 852 $ 51,105, 817 $ 8,861,117 $ 126, 860, 786 * The Operating Budget is comprised of the General Fund (Fund 001), Fire District Operational Funds (Funds 281, 282, and 283), and Library Fund (Fund 290). ** Includes Property Tax In -Lieu of VLF in the amount of $25,317,580 for the General Fund (Fund 001). PAGE 146 Other Special Capital Internal General Revenue Projects Enterprise Service Funds Funds Funds Funds Funds Total $ 95, 574, 374 $ 278,119, 595 $ 26,882 $ 33, 805, 892 $ 9,820,266 $ 544, 423, 035 $ - $ 32,494,840 $ - $ - $ - $ 122,995,410 - - - - - 39,437,880 - - - - - 5,368,390 - - - 135,000 - 137,130 - 1,856,520 - - - 11, 222, 750 - 34, 351, 360 - 135,000 - 179,161, 560 31,630 80,400 - - - 5,811,610 19,500 - - - - 1,222,350 1,892,440 5,322,710 - 1,367,160 215,890 11, 945, 600 882,950 87,260 - 17, 509, 040 2,252,280 27, 207, 080 529,860 71, 331, 400 - 425,000 - 72, 576, 970 - 6,068,760 - 300,000 - 6,368,760 1,607,110 817,210 - 33,440 - 8,334,230 1,644,340 1,871,760 - 2,782,850 107,000 13, 367, 500 $ 6,607,830 $ 119, 930, 860 $ - $ 22, 552, 490 $ 2,575,170 $ 325, 995, 660 $ 1,434,880 $ 8,635,830 $ - $ 3,364,540 $ 135,320 $ 91, 211,150 3,337,410 21, 665,110 - 16, 393, 590 1,965,780 135, 816, 870 14,347,010 100,390,720 - 2,294,670 2,093,430 120,283,750 - 11,220 - 142,570 - 371,330 - - - - - (7,049,650) 134,850 1,363,510 - 1,745,960 - 13, 367, 500 $ 19, 254,150 $ 132, 066, 390 $ - $ 23, 941, 330 $ 4,194, 530 $ 354, 000, 950 $ (12,646,320) $ (12,135,530) $ - $ (1,388,840) $ (1,619,360) $ (28,005,290) $ 82,928,054 $ 265,984,065 $ 26,882 $ 32,417,052 $ 8,200,906 $ 516,417,745 PAGE 147 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Special Districts Summary The City of Rancho Cucamonga has several special districts dedicated to maintaining various aspects of the City's community facilities and services. These include multiple Landscape Maintenance Districts (LMDs), Street Lighting Maintenance Districts (SLDs), and a Park and Recreation District (PD) to service parks, landscaping, and street lighting, but also other special districts, such as a Benefit Assessment District (AD) and Community Facilities Districts (CFDs) that provide for debt service and other special maintenance of public improvements within the City. In addition to their operational funds, some special districts have capital replacement funds that are allocated funds for large-scale capital projects. The LMDs were established alongside new development projects in the early years of the City, which ensured that each district covered the costs of maintaining the infrastructure that benefited the property owners of the community. Assessments collected for LMDs are allocated only for the maintenance and operation of the parks and landscaping within each district, such as maintaining turf, ground cover, plants, trees, landscape lighting, irrigation systems, graffiti removal, hardscapes, playgrounds, and related facilities. In a similar manner, SLDs were created several decades ago and are responsible for providing street lighting coverage throughout the City and planned communities. In specific, the assessments collected for SLDs are designated for the maintenance and operation of street lights, traffic signals, and related facilities. PD-85 was initially established to finance the construction, maintenance, operation, and debt service payments for Heritage Community Park and Red Hill Community Park. Heritage Community Park spans 40 acres and is located at the southwest corner of Hillside Road and Beryl Street, while Red Hill Community Park covers 42 acres and is located at the southwest corner of Base Line Road and Vineyard Avenue. The boundary of PD-85 encompasses the entire City of Rancho Cucamonga, with a few exceptions. The annual assessments collected for PD-85 are dedicated to ongoing maintenance, operations, and occasional capital improvements for these parks. It's important to note that some of the LMDs, SLDs, and PD-85 are subsidized by the General Fund due to concerns about their long-term fiscal sustainability. These funds from the General Fund are classified as General Benefit Equivalent Contributions, which are not legally required but are authorized by the City Council. It is used to support districts that operate at a deficit, lack resources for necessary maintenance, or have insufficient operating reserves. According to City policy, the General Benefit Equivalent Contribution cannot exceed 11% of the adjusted total budget. The only exception is LMD 2, which receives funds for a determined portion that is considered a general benefit provided within a district and is mandated by law. The following table provides information on which districts receive either a General Benefit Contribution or General Benefit Equivalent Contribution, along with the budgeted amounts for Fiscal Year 2023/24. PAGE 148 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Special Districts Summary General Benefit Equivalent Contribution General Benefit Contribution LMD #2 Victoria - $369,270 LMD #1 General City - $66,960 LMD #6R Caryn Community - $ 42,740 SLD #2 Residential - $96,900 SLD #5 Caryn Community - $19,940 SLD #7 North Etiwanda - $21,590 PD 85 Redemption Fund - $112,000 The other types of special districts that provide ongoing maintenance and services include: • AD 91-2 was created to protect specific properties through the construction of a desilting basin and drainage channel. The annual assessments for AD 91-2 fund the maintenance of these basins. • CFD 2000-03 was established to construct public facilities in the Rancho Summit housing tracts within the City. The annual assessments from Special Tax B in CFD 2000-03 support the maintenance of these public facilities, including parks and parkways. • CFD 2017-01 and CFD 2018-01 were both created to finance the maintenance and operation of public facilities in new developments. CFD 2018-01 provides services to the community at the former Empire Lakes Golf Course, and CFD 2017-01 in North Etiwanda has yet to see any development. These CFDs will cover the maintenance and operation of public facilities, including parkways, street improvements, and essential infrastructure. Additionally, the CFDs will provide funding to the LMDs and SLDs that overlap their boundaries to account for the usage and benefits received by each development. • During Fiscal Year 2022/23, two new special districts were formed. CFD 2022-01 (Street Lighting Services) was established to finance the operation and maintenance costs of street lighting. CFD 2022-02 (Industrial Area Services) was created to finance capital and maintenance that support new industrial development within the City. Fiscal Year 2023/24 will be the first year that properties are assessed within the boundaries of these new CFDs. The following is a summary of changes in fund balances for each of the Districts mentioned above. The summary includes prior years' actuals for revenues and expenditures, with a break out of support from the General Fund, along with budgeted revenues and expenditures for Fiscal Years 2022/23 and 2023/24. PAGE 149 CITY OF RANCHO CUCAMONGAF CALIFORNIA Fiscal Year 2023/24 Adopted Budget Landscape Maintenance Districts, Street Lighting Maintenance Districts, and Other Maintenance Districts - Changes in Fund Balance FY 2021/22 Fund Balance Actual Support From Actual Fund Balance Fund # Fund Name 6/30/2021 Revenues General Fund Expenditures 6/30/2022 LANDSCAPE MAINTENANCE DISTRICTS 130 LMD #1 GENERAL CITY $ 1,367,197 $ 1,282,445 $ 30,743 $ 1,234,981 $ 1,445,404 131 LMD #2 VICTORIA 4,650,842 3,584,977 274,756 4,237,013 4,273,562 133 LMD #3B MEDIANS 2,479,079 805,829 816,101 2,468,807 134 LMD #4R TERRA VISTA 7,542,695 2,534,627 2,693,676 7,383,646 135 LMD #5 ANDOVER 28,716 1,670 4,380 26,006 136 LMD #6R CARYN COMMUNITY 723,301 528,306 31,266 494,574 788,299 137 LMD #7 NORTH ETIWANDA 1,313,430 989,495 1,179,669 1,123,256 138 LMD #8 SOUTH ETIWANDA 66,207 32,436 40,336 58,307 139 LMD #9 LOWER ETIWANDA 1,701,109 621,649 585,592 1,737,166 140 LMD #10 RANCHO ETIWANDA 1,462,568 618,880 609,094 1,472,354 141 LMD #1 CAPITAL REPLACEMENT 447,703 79,334 15,909 511,128 STREET LIGHTING MAINTENANCE DISTRICTS (A) 151 SLD #1 ARTERIAL $ (2,820,446) $ 821,736 $ 842,418 $ (2,841,128) 152 SLD #2 RESIDENTIAL (2,463,214) 357,417 76,021 473,642 (2,503,418) 153 SLD #3 VICTORIA 390,460 367,333 253,593 504,200 154 SLD #4 TERRA VISTA (86,569) 164,463 135,587 (57,693) 155 SLD #5 CARYN COMMUNITY (416,745) 44,813 19,610 51,422 (403,744) 156 SLD #6 INDUSTRIAL AREA 29,022 133,516 99,128 63,410 157 SLD #7 NORTH ETIWANDA (770,864) 124,413 23,081 154,192 (777,562) 158 SLD #8 SOUTH ETIWANDA 1,862,052 7,945 73,000 1,796,997 OTHER MAINTENANCE DISTRICTS 838 AD 91-2 REDEMPTION -DAY CANYON $ 78,873 $ 23,112 $ 21,171 $ 80,814 847 PD 85 CAPITAL REPLACEMENT 506,317 105,640 14,839 597,118 848 PD 85 RED HILL AND HERITAGE PARKS 2,685,046 1,271,530 71,829 1,293,281 2,735,124 868 CFD 2000-03 PARK MAINTENANCE 508,727 529,935 550,276 488,386 875 CFD 2017-01 NORTH ETIWANDA 1,796 3,016 1,220 3,591 876 CFD 2018-01 EMPIRE LAKES 2,444 214,965 193,612 23,797 877 CFD 2018-01 CAPITAL RESERVE 75,468 90,917 - 166,385 878 CFD 2022-01 STREET LIGHTING 879 CFD 2022-02 INDUSTRIAL SERVICE (A) On August 16, 2017, the City Council authorized an advance of $14,400,340 from the General Fund to the Street Lighting Maintenance Districts Funds to provide funding for the purchase and acquisition of Southern California Edison owned streetlights and the installation of LED lighting to streetlights, intersections, and bridges. The advance is payable in monthly installments and the final payment will occur in August 2037. Due to the outstanding advances to the General Fund, the fund balance for a majority of the Street Lighting Districts will be negative until the advances are repaid in August 2037. Each of these districts receives annual assessments to pay for annual operating expenses, including the debt service for the advances. These current resources are identified as Spendable Fund Balance and are detailed in the Fund Balance Summaries section of this document. * In order to accurately present the estimated fund balance in accordance with the City's annual financial report, an adjustment is made to the budgeted expenditures for payment of interfund principal. Although the interfund principal payments represent an outflow of cash for budgeting purposes, they do not have an impact on fund balance as reported. PAGE 150 FY 2022/23 Estimated FY 2023/24 Estimated Estimated Support From Estimated Interfund Fund Balance Budgeted Support From Budgeted Interfund Fund Balance Revenues General Fund Expenditures Principal* 6/30/2023 Revenues General Fund Expenditures Principal* 6/30/2024 $ 1,359,600 $ 64,290 $ 1,883,180 $ 986,114 $1,418,740 $ 66,960 $1,546,360 $ 925,454 3,904,590 318,570 5,387,540 3,109,182 4,375,850 369,270 6,449,420 1,404,882 917,460 1,155, 730 2,230,537 975,000 1,126, 540 2,078,997 2,878,040 3,463,520 6,798,166 3,075,510 4,788,330 5,085,346 21750 6,970 21,786 2,920 9,650 15,056 566,390 40,120 705,640 689,169 608,090 42,740 721,400 618,599 1,019,250 1,403,630 738,876 1,027,140 1,615,150 150,866 35,210 48,300 45,217 35,340 39,190 41,367 697,990 680,050 1,755,106 816,620 749,500 1,822,226 664,130 822,380 1,314,104 722,910 1,214,030 822,984 105, 650 182,700 434, 078 123,640 297,170 260, 548 $ 856,290 $ 985,550 $ (2,970,388) $ 876,440 $1,022,090 $ (3,116,038) 4121250 85,110 522,460 (2,528,518) 430,280 96,900 527,180 (2,528,518) 390,380 259,150 635,430 395,730 286,830 744,330 168,480 157,120 9,860 (36,473) 168,570 182,620 9,860 (40f663) 44,640 25,160 58,820 (392,764) 44,640 19,940 51,660 (379,844) 138,630 112,720 89,320 141,750 86,810 144,260 133,450 39,240 178,170 (783,042) 135,460 21,590 157,200 (783,192) 901370 86,590 1,800,777 119,150 112,150 1,807,777 $ 27,370 $ 23,950 $ 84,234 $ 28,170 $ 25,680 $ 86,724 134,220 332,080 399,258 145,740 241,080 303,918 1, 337, 630 177,330 1,854f510 2,395f574 1,392,820 112, 000 2,531,300 1, 369, 094 570f650 508,200 550,836 574,860 568,950 556,746 3,020 1,220 5,391 3,020 1,220 7,191 257,650 258,890 22,557 357,360 357,190 22,727 102,160 - 268, 545 112,720 - 381,265 12,710 12,710 - 707,150 20 707,130 PAGE 151 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 152 RANCHO CUCAMONGA CALIFORNIA SUMMARIES OF FINANCIAL DATA REVENUE SUMMARIES PAGE 153 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue and Resource Estimates Revenue projections in the Fiscal Year 2023/24 Adopted Budget are estimated using historical information, expert analysis, data collected from the State Controller, the State Department of Finance, the League of California Cities, the San Bernardino County Auditor -Controller's Office, and numerous financial indicators. Utilizing historical revenue data, a general sense of the economic status of the local community, and other indicators noted above, the City's budget staff produce a financially conservative picture of the near future. Concurrent with the near -term revenue projections, City budget staff, using the same data and historical data noted above, keep a running five-year forward projection that we use in conjunction with our near - term estimates to help guide the agency's medium and long-term planning for expenditures. Major Revenues of Funds Operating Budget. The City's Operating Budget, which is comprised of the General Fund, Fire District Operational Funds, and Library Fund, is primarily supported by seven key revenue sources. These key revenue sources include sales tax, vehicle license fees (VLF and property tax in -lieu of VLF), franchise fees, property tax, development fees, business licenses, and transient occupancy tax. Sales tax. California sales tax is imposed on the total retail price of any tangible personal property (excluding a variety of state mandated exemptions), while use tax is imposed on the purchaser for eligible transactions when sales tax has not been collected. The sales and use tax rate in San Bernardino County is currently 7.75%, of which Rancho Cucamonga receives 1% from the California Department of Tax and Fee Administration (CDTFA) for transactions occurring within the City. The City is also allocated a share of the countywide use tax pool based on its proportionate share of the sales tax generated in the county. This portion of the City's sales tax revenue has recently been boosted by higher receipts from online shopping as a result of the Wayfair decision and implementation of the marketplace facilitator provision that required additional out of state companies to collect sales tax. The City also receives its share of the Proposition 172 half -cent public safety sales tax from the County of San Bernardino in addition to the amount distributed directly by the State and through the countywide pool. The City works closely with its sales tax consultant, HdL Companies, in projecting sales tax revenue. Based on HDL's analysis of the trend in year-to-date tax receipts, macroeconomic conditions (done in collaboration with its partner Beacon Economics), and an examination of local business data, the consultant anticipates the City will receive sales tax revenue of $39,437,880 for FY 2023/24, a $1,463,030 or 3.85% increase over the FY 2022/23 budget. Based on the most recent quarter's sales tax data, strong growth has occurred in the General Consumer Goods and the State and County Pools business groups. Strong job numbers and low unemployment allowed consumption spending to stay solid. Core inflation above the federal reserve's target level continues to be a factor in rising local tax receipts from general consumer goods, the City's largest sector. Long-term prognosis is for a flattening out of sales. Heading into 2023, additional interest rate hikes along with consumer sentiment waning about the economy foretells minimal change coming from California's taxable sales in the months ahead. HdL will proactively update its revenue estimates during FY 2023/24 after it receives sales tax data from CDTFA for the second and third quarters of 2023. Management will review the information in conjunction with other economic and regulatory factors during the year and provide a quarterly update to the City Council for consideration of any budgetary action, if needed. PAGE 154 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue and Resource Estimates Vehicle license fees (VLFand property tax in -lieu of VLF). The majority of this revenue source is property tax in -lieu of VLF and is a result of the VLF for property tax swap of 2004 which was part of the state -local budget agreement. Growth in this revenue source is based on the increase in the City's assessed valuation of the properties within the City. This was a change from the growth factor used for VLF which was the change in the City's population. The City works closely with its property tax consultant, HdL Coren & Cone, to project the growth in the City's assessed valuation. SB89 of 2011 eliminated, effective July 1, 2011, Vehicle License Fee (VLF) revenue allocated under California Revenue and Taxation Code 11005 to cities. As a part of the Legislature's efforts to solve the state's chronic budget problems, the bill shifted all city VLF revenues to fund law enforcement grants that previously had been paid by a temporary state tax and — prior to that — by the state general fund. The City receives a small amount of VLF in Excess from the State, which is allocated under Revenue and Taxation Code Section 11001.5(b). Half of these revenues go to counties, and half go to cities apportioned on a population basis. Overall revenues for vehicle license fees (VLF and Property Tax in lieu of VLF) are projected to be $25,527,300, which is a $1,575,980 or 6.58% increase from the FY 2022/23 budget. Franchise fees. The City receives franchise fees for gas, electric, refuse, and cable service providers within the City as "rent" for the use of the streets and rights of way within our municipality. Revenues are projected based on estimated population increases (based on the State Department of Finance's population estimates adjusted for the impact of the projected date of build -out in the City), anticipated rate changes, and known changes in activities communicated by the respective service providers. Franchise fees are projected to be $9,366,230 which is a $1,294,950 or 16.04% increase from FY 2022/23. Property tax. Property tax is an ad valorem (value -based) tax imposed on real property such as land, buildings, and tangible personal property. Property tax revenue is collected by the County of San Bernardino and allocated according to State law among cities, counties, school districts, and special districts. Rancho Cucamonga property owners pay a basic tax equal to 1% of the assessed value on real property. The City's share of each property tax dollar is approximately $0.0511, or 5.11 cents, (shared between the City General Fund and City Library Fund), and the Fire District's share of this property tax dollar is approximately $0.1248, or 12.48 cents, for a total of $0.1759, or 17.59 cents, for the City's operating budget. The City works with its property tax consultant to project property tax revenue; an estimate made with four factors in mind: property turnover rate, pricing and appeals exposure, new construction activity, and Proposition 13's annual inflation adjustment. After considering these factors, the City's consultant has projected that Rancho Cucamonga's property tax revenue will increase by 5.51% citywide. Property tax revenues for the City General Fund (including post -RDA property tax revenue) have increased overall by $496,290 or 4.31% from FY 2022/23. The Library's property tax has increased by $429,510 or 7.52% from FY 2022/23. This revenue source for the Library continues to include the statutory pass -through payment from the County of San Bernardino, formerly paid by the now dissolved Redevelopment Agency, which contributed $182,590 to the overall revenue growth for the Library. The Fire District General Fund property tax revenue has increased by $1,208,240 or 3.14% from FY 2022/23, primarily due to the four factors noted above. Additionally, it should be noted that due to growth in the City's assessed valuation, the resulting revenue growth provided the District with the ability to allocate PAGE 155 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue and Resource Estimates more post -RDA property tax revenue to its Capital Fund. Property tax revenue for the Fire District's two Community Facilities Districts (CFDs) increased by $598,110 or 8.80% from FY 2022/23. This revenue estimate includes a 7% rate increase for both CFDs. Development fees. Development fees are collected through the Community Development departments and are projected based on known or anticipated development projects within the City. Depending on what phase a project is in for a given fiscal year, the corresponding Building and Safety, Engineering, or Planning Fees are adjusted accordingly. Based on input received from the Community Development departments, development fees are projected to increase by $354,020 (excluding special services fees) or 6.88% from FY 2022/23. Business licenses. The City taxes businesses for the privilege of conducting business within the City. The amount of the tax is determined based on either gross receipts or gross payroll for the business. Business Licenses revenues are projected to increase by $475,650 or 15.54% from FY 2022/23 due to the improving business climate combined with the addition of a shared position that will focus on increasing the number of business inspections completed during the fiscal year. Transient Occupancy Tax (TOT). TOT is a 10% tax applied to the cost of hotel or other lodging stays of less than 30 days. Factors influencing TOT revenues include business and leisure travel, room rate increases, and new hotel development. TOT is projected to increase by $219,210 or 4.26% from FY 2022/23, partially due to projected revenues from as the Tapestry Hotel for six months as it is currently under construction. The revenues discussed above total $153,916,680 and represent 88.29% of the City's Operating Budget and 47.21% of the City's overall budget. Other Funds. Revenues for the other City funds are comprised of various taxes, assessments, charges for services, intergovernmental, and other sources. Special assessments or special taxes are collected for the City's various Landscape Maintenance Districts (LMDs), Street Lighting Districts (SLDs), and various other special districts on individual property tax bills. These property tax revenues total $16,485,500 or 5.06% of the City's overall budget. The amounts of the special assessments and special taxes have been calculated in accordance with the governing regulations and are assessed on a per parcel or per dwelling unit basis. Certain special districts have a provision for an annual CPI increase, but most of the special districts do not have such a provision. All revenues collected are legally restricted for use in the respective special districts only. Additional property tax revenues are reflected in the Fire Protection Capital Fund in the amount of $15,185,250 or 4.66% of the City's overall budget. These property tax revenues represent the tax increment that was collected by the Redevelopment Agency in prior years and allocated toward Fire District capital expenditures. These revenues are now distributed directly to the Fire District and will be primarily used for the same capital expenditure purposes. The revenues are allocated between the Fire District General Fund and the Fire Protection Capital Fund. As noted above, a larger share of this revenue source was allocated to the Fire Protection Capital Fund for FY 2023/24 than in the prior year due to overall growth in the City's assessed valuation and resulting revenue growth. Beginning in FY 2020/21, due to a change in allocation methodology by the County, the Fire District is now receiving additional ongoing funding from post -RDA property tax revenue in the form of residual receipts from the County of San Bernardino's Redevelopment Property Tax Trust Fund (RPTTF). Revenue from residual receipts is PAGE 156 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue and Resource Estimates estimated to be $8,528,380 for FY 2023/24 and is included in the property tax revenues noted above for the Fire Protection Capital Fund. Charges for services are received for the City's Municipal Utility, in the amount of $16,564,060, which provides electrical service to a portion of the City and represents 5.08% of the City's overall budget. All charges for services are set by fee resolutions which are approved by the City Council and comply with all State laws regarding fees and taxes, including Proposition 26. Intergovernmental revenues include the various State Gas Tax revenues as well as grant income received. The State provides revenue estimates during the City's budget process, and grant income is projected based on the amount applied for. Intergovernmental revenues represent $72,286,260 or 22.17% of the City's overall budget. Included in intergovernmental revenues is $47,152,410, which represents State S131 funding through the Trade Corridor Enhancement Program (TCEP) for the City's Etiwanda Grade Separation Project. Other sources of revenue include interest earnings, reimbursements from other funds, and transfers in. PAGE 157 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Summary by Category — Operating Budget* Intergovernmental Charges for Sprvirps n 1 70/ 3.71 Use of Money & Pro 1.81% Fines & Forfeitures 0.69% Licenses & Permit 3.27% Taxes: Other Property Tax** $ 91,400,490 Sales Tax 38,537,960 Franchise Fees 9,366,230 Transient Occupancy Tax 5,368,390 Admissions Tax 2,130 Subtotal -Taxes 144, 675, 200 Licenses & Permits 5,699,580 Fines & Forfeitures 1,202,850 Use of Money & Property 3,147,400 Charges for Services 6,475,550 Intergovernmental 290,710 Other 5,876,470 Transfer In 6,961,550 Total Operating Budget $ 174,329,310 *Operating Budget is comprised of the General Fund (Fund 001), Fire District Operational Funds (Funds 281, 282, and 283), and Library Fund (Fund 290). **Includes Property Tax In -Lieu of VLF in the amount of $25,317,580 for the General Fund (Fund 001). PAGE 158 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Summary by Category — Operating Budget 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 001 - GENERAL FUND TAXES $ 87,561,735 $ 86,462,450 $ 91,509,150 LICENSES & PERMITS 6,175,730 4,993,590 5,684,580 FINES & FORFEITURES 1,254,745 1,304,280 1,054,850 USE OF MONEY & PROPERTY (1,801,440) 1,578,640 2,021,630 CHARGES FOR SERVICES 4,883,992 7,142,230 6,392,150 INTERGOVERNMENTAL 268,773 276,940 290,710 OTHER 8,822,793 3,958,680 3,542,630 TRANSFER IN 29,993,906 1,816,130 1,774,960 TOTAL 001 - GENERAL FUND $ 137,160,234 $ 107,532,940 $ 112,270,660 281 - FIRE FUND TAXES $ 36,340,387 $ 38,424,210 $ 39,632,450 LICENSES & PERMITS 15,455 16,500 15,000 FINES & FORFEITURES 119,672 148,000 148,000 USE OF MONEY & PROPERTY (2,101,710) 283,560 862,330 CHARGES FOR SERVICES 720 1,800 2,300 INTERGOVERNMENTAL 12,405 0 0 OTHER 2,157,128 2,457,310 2,167,070 TRANSFER IN 14,591 0 0 TOTAL 281 - FIRE FUND $ 36,558,648 $ 41,331,380 $ 42,827,150 282 - COMMUNITY FACILITIES DIST 85-1 TAXES $ 6,313,321 $ 6,371,360 $ 6,939,100 USE OF MONEY & PROPERTY (74,257) 20,950 58,790 CHARGES FOR SERVICES 1,400 0 0 OTHER 33,833 0 0 TRANSFER IN 0 1,240,940 2,735,990 TOTAL 282 - COMMUNITY FACILITIES DIST 85-1 $ 6,274,297 $ 7,633,250 $ 9,733,880 283 - COMMUNITY FACILITIES DIST 88-1 TAXES $ 418,444 $ 422,020 $ 455,390 TRANSFER IN 2,177,761 2,322,900 2,450,600 TOTAL 283 - COMMUNITY FACILITIES DIST 88-1 $ 2,596,205 $ 2,744,920 $ 2,905,990 290 - LIBRARY FUND TAXES $ 5,326,549 $ 5,709,600 $ 6,139,110 USE OF MONEY & PROPERTY (405,001) 72,650 204,650 CHARGES FOR SERVICES 64,800 127,900 81,100 INTERGOVERNMENTAL 28,519 23,000 0 OTHER 1,654,590 1,040,150 166,770 TOTAL 290 - LIBRARY FUND $ 6,669,457 $ 6,973,300 $ 6,591,630 TOTAL OPERATING BUDGET $ 189,258,841 $ 166,215,790 $ 174,329,310 PAGE 159 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - Operating Budget 001 - GENERAL FUND TAXES 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4105 Property Taxes -Supplemental 4106 Property Taxes -Unitary 4107 Property Transfer Tax 4111 Property Tax In -Lieu of VLF 4113 Property Tax- Post RDA Res Blc 4120 Sales and Use Tax 4121 Prop 172-Half Cent Sales Tax 4125 Transient Occupancy Tax 4126 Admissions Tax 4130 Franchise Fee -Gas & Electric 4131 Franchise Fee-Resid. Refuse 4132 Franchise Fee -Comm. Refuse 4133 Franchise Fee -Cable TOTAL TAXES LICENSES & PERMITS 4201 Business Licenses 4207 Building Permits 4208 Bldg Pmt-Strong Motion Fees 4209 Mobile Home Permit 4210 Bldg Permits-SB 1473(90% to CA) 4215 Animal Licenses 4216 Parking Permits 4220 Other Licenses & Permits 4231 Business Licenses-P/Y 4232 Business Licenses -Penalties 4240 Short -Tenn Rental Permit TOTAL LICENSES & PERMITS FINES & FORFEITURES 4301 Vehicle Code Fines 4302 Parking Citations 4306 Vehicle Release Fees 4307 Citation Proof of Corr Fees 4308 General Ordinance Fines 4309 False Alarm Fees 4313 Other Fines & Forfeitures TOTAL FINES & FORFEITURES 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5,463,915 92,072 54,210 205,845 933,796 2,045,126 22,206,175 3,196,359 39,927,500 839,858 4,423,148 2,042 2,970,110 1,375,908 2,263,279 1.562.393 5,765,510 101,440 63,380 158,900 929,760 1,317,740 23,742,850 3,183,920 37,080,980 893,870 5,149,180 3,640 2,730,650 1,394,380 2,322,190 1.624.060 6,105,140 103,620 61,040 142,680 933,800 1,317,740 25,317,580 3,352,920 38,537,960 899,920 5,368,390 2,130 3,982,720 1,402,240 2,451,810 1.529.460 $ 87,561,736 $ 86,462,450 $ 91,509,150 $ 3,286,743 2,465,667 (121) 3,977 806 227,476 1,430 197 9,674 174,281 5,600 $ 6,175,730 $ 98,402 471,165 138,925 3,319 194,676 58,325 289,933 $ 1,254,745 $ 2,949,080 $ 3,419,760 1,669,500 1,914,750 0 0 3,830 3,860 840 1,740 255,000 220,000 1,920 900 1,150 430 8,310 8,680 103,960 108,560 0 5,900 $ 4,993,590 $ 5,684,580 $ 95,160 674,270 140,830 3,260 180,530 66,060 144,170 $ 1,304,280 $ 92,900 407,250 155,060 4,060 150,900 85,010 159,670 $ 1,054,850 USE OF MONEY & PROPERTY 4401 Interest Earnings $ 254,622 $ 175,180 S 882,280 4402 Unrealized Gain (2,277,556) 0 0 4403 Restricted - Interest Earnings (567,804) 0 0 4404 Interest Earnings - Leases 7,285 0 0 PAGE 160 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - Operating Budget 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 4419 Other Rental/Lease Income 29,826 30,930 31,560 4420 Other Rent/Lease (Contra) 1,933 0 0 4431 Special Event Rental-ActiveNet 0 13,000 32,570 4439 Other Rental/Lease Inc.-ANet 645,434 1,280,030 994,520 4440 Sale of Fixed Assets 104,821 79,500 80,700 TOTAL USE OF MONEY & PROPERTY $ (1,801,439) $ 1,578,640 $ 2,021,630 CHARGES FOR SERVICES 4501 Plan Check Fees $ 1,139,170 $ 1,351,870 $ 1,399,190 4508 Planning Fees 824,045 841,500 870,950 4509 Planning- Special Services Fee 37,900 220,000 800,000 4510 Engineering Fees 1,740,537 1,280,000 1,312,000 4518 General Plan Update Fee (348) 0 0 4523 Web Sales Fees 37,136 87,080 68,410 4554 Park Maintenance Fees 105 0 0 4560 Fingerprint Fees 575 550 550 4564 Returned Item Charge 390 310 150 4565 Passport Processing Fees (30) 0 0 4570 Sale of Printed Material 10,435 8,550 8,530 4581 Ticket Sales 80,344 862,040 473,150 4588 Theatre Rental Ticket Sales 721 0 0 4591 Recreation Fees - ActiveNet 467,497 1,884,470 775,610 4592 Sale of Tax Items - ActiveNet 0 25,350 8,000 4596 Advertising Revenue -ActiveNet 0 3,750 4,650 4630 Animal Adoption Fees 103,564 130,000 120,000 4631 Animal Spay/Neuter Fees 5,015 6,000 6,000 4633 Animal Boarding Fees 7,452 7,000 6,000 4634 Animal Impound Fees 13,228 14,000 14,000 4636 Owner Surrender Fees 11,220 10,000 10,000 4638 Microchipping Fee 5,835 6,000 6,000 4640 Vaccination Services 14,319 14,000 16,000 4650 Cert Access Spec Prog Fee 8 0 0 4680 Towing Services Agreement Fees 384,874 389,760 492,960 TOTAL CHARGES FOR SERVICES $ 4,883,992 $ 7,142,230 $ 6,392,150 INTERGOVERNMENTAL 4701 Motor Vehicle In -Lieu Fees $ 202,321 $ 208,470 $ 209,720 4710 Homeowners Property Tax Relief 66,453 68,470 80,990 TOTAL INTERGOVERNMENTAL $ 268,774 $ 276,940 $ 290,710 OTHER 4901 Other Revenue $ 6,425,148 $ 1,185,100 $ 1,244,370 4903 Animal Center Contributions 16,734 25,000 25,000 4905 Contributions/Fundraising 42,336 116,000 132,000 4911 Reimbursement from Other Funds 637,528 1,108,210 870,850 4913 State Mandate Reimbursement 107,144 112,090 70,920 4914 Non -Abated Reimbursements 530,322 352,450 313,360 4917 RDASA Admin Allowance 250,000 250,000 250,000 4918 Housing SA Admin Allowance 200,000 200,000 200,000 PAGE 161 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - Operating Budget 2021/22 Actual 2022/23 Adopted Budget 2023/24 Adopted Budget 4923 Misc. Other Financing Sources 349,366 0 0 4941 Other Revenue - ActiveNet 163,247 226,940 90,480 4945 Contrib/Fundraising -ActiveNet 61,094 258,890 282,010 4946 Processing Fee - ActiveNet 40,017 124,000 63,640 4999 Unapplied Cash (141) 0 0 TOTAL OTHER $ 8,822,795 $ 3,958,680 $ 3,542,630 TRANSFER IN 8006 Transfer In -Fund 006 $ 90,510 $ 122,300 $ 27,850 8101 Transfer In -AD 93-1 312,107 0 0 8188 Transfer In -Fund 188 218,390 218,390 0 8274 Transfer In -State Grants Fund 0 1,150 1,150 8275 Trsf In-Fd 275 27,484,512 0 0 8290 Transfer In -Library Fund 140,340 0 0 8399 Transfer In-EIFD 5,210 0 0 8705 Transfer In -Municipal Utility 1,457,300 1,474,290 1,745,960 8841 Transfer In -AD 93-1 285,537 0 0 TOTAL TRANSFER IN $ 29,993,906 $ 1,816,130 $ 1,774,960 TOTAL 001 - GENERAL FUND $ 137,160,239 $ 107,532,940 $ 112,270,660 281 - FIRE FUND TAXES 4101 Property Taxes-CY Sec/Unsec $ 20,628,527 $ 21,799,370 $ 23,114,540 4103 Property Taxes-PY Sec & Unsec 348,123 383,560 391,230 4104 Property Taxes-Penalties/Int. 121,534 110,430 136,590 4105 Property Taxes -Supplemental 775,276 598,350 871,250 4106 Property Taxes -Unitary 776,553 755,790 880,080 4110 Homeowners Exemption 154,564 154,570 143,940 4112 Property Tax -Post RDA 13,535,809 14,622,140 14,094,820 TOTAL TAXES $ 36,340,386 $ 38,424,210 $ 39,632,450 LICENSES & PERMITS 4211 Fire Permits $ 15,455 $ 16,500 $ 15,000 TOTAL LICENSES & PERMITS $ 15,455 $ 16,500 $ 15,000 FINES & FORFEITURES 4309 False Alarm Fees $ 0 $ 20,000 $ 10,000 4313 Other Fines & Forfeitures 10,675 8,000 8,000 4316 Weed Abatement 108,997 120,000 130,000 TOTAL FINES & FORFEITURES $ 119,672 $ 148,000 $ 148,000 USE OF MONEY & PROPERTY 4401 Interest Earnings $ 161,864 $ 170,490 $ 745,980 4402 Unrealized Gain (944,604) 0 0 4403 Restricted - Interest Earnings (1,455,176) 0 0 4404 Interest Earnings - Leases 15,505 0 0 4419 Other Rental/Lease Income 117,587 113,070 116,350 4420 Other Rent/Lease (Contra) 2,846 0 0 PAGE 162 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - Operating Budget 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 4440 Sale of Fixed Assets 270 0 0 TOTAL USE OF MONEY & PROPERTY $ (2,101,708) $ 283,560 $ 862,330 CHARGES FOR SERVICES 4501 Plan Check Fees $ 0 $ 100 $ 100 4548 D.U.I. Recovery 0 100 100 4549 Hazmat Recovery 0 100 100 4553 Fire Maintenance Fees 720 1,500 2,000 TOTAL CHARGES FOR SERVICES $ 720 $ 1,800 $ 2,300 INTERGOVERNMENTAL 4750 Grant Income -Federal $ 12,405 $ 0 $ 0 TOTAL INTERGOVERNMENTAL $ 12,405 $ 0 $ 0 OTHER 4901 Other Revenue $ 256,115 $ 8,800 $ 8,500 4911 Reimbursement from Other Funds 0 60,000 8,980 4914 Non -Abated Reimbursements 608,714 872,800 655,500 4916 Reimbursement from OPEB Trust 1,287,571 1,509,670 1,488,050 4941 Other Revenue - ActiveNet 4,729 6,040 6,040 TOTAL OTHER $ 2,157,129 $ 2,457,310 $ 2,167,070 TRANSFER IN 8275 Trsf In-Fd 275 $ 14,591 $ 0 $ 0 TOTAL TRANSFER IN $ 14,591 $ 0 $ 0 TOTAL 281 - FIRE FUND $ 36,558,650 $ 41,331,380 $ 42,827,150 282 - COMMUNITY FACILITIES DIST 85-1 TAXES 4101 Property Taxes-CY Sec/Unsec $ 6,260,965 $ 6,313,910 $ 6,914,950 4103 Property Taxes-PY Sec & Unsec 40,753 44,290 20,830 4104 Property Taxes-Penalties/Int. 11,603 13,160 3,320 TOTAL TAXES $ 6,313,321 $ 6,371,360 $ 6,939,100 USE OF MONEY & PROPERTY 4401 Interest Earnings $ 20,771 $ 20,950 $ 58,790 4402 Unrealized Gain (95,027) 0 0 TOTAL USE OF MONEY & PROPERTY $ (74,256) $ 20,950 $ 58,790 CHARGES FOR SERVICES 4552 CFD Annexation Fees $ 1,400 $ 0 $ 0 TOTAL CHARGES FOR SERVICES $ 1,400 $ 0 $ 0 OTHER 4901 Other Revenue $ 33,833 $ 0 $ 0 TOTAL OTHER $ 33,833 $ 0 $ 0 TRANSFER IN PAGE 163 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - Operating Budget 8281 Transfer In -Fire Fund TOTAL TRANSFER IN TOTAL 282 - COMMUNITY FACILITIES DIST 85-1 283 - COMMUNITY FACILITIES DIST 88-1 TAXES 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. TOTAL TAXES TRANSFER IN 8281 Transfer In -Fire Fund TOTAL TRANSFER IN TOTAL 283 - COMMUNITY FACILITIES DIST 88-1 290 - LIBRARY FUND TAXES 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4105 Property Taxes -Supplemental 4112 Property Tax- Post RDA 4113 Property Tax- Post RDA Res Bic TOTAL TAXES USE OF MONEY & PROPERTY 4401 Interest Earnings 4402 Unrealized Gain TOTAL USE OF MONEY & PROPERTY CHARGES FOR SERVICES 4512 Library Card & Merchndse Sales 4565 Passport Processing Fees 4567 Passport Photo Fees 4570 Sale of Printed Material 4575 Exhibit Sales 4690 Contract Classes -Library 4691 Program Revenue -Library TOTAL CHARGES FOR SERVICES INTERGOVERNMENTAL 4740 Grant Income -Other TOTAL INTERGOVERNMENTAL OTHER 4901 Other Revenue 4907 Private Contributions Library 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 0 $ 1,240,940 $ 2,735,990 $ 0 $ 1,240,940 $ 2,735,990 $ 6,274,298 $ 7,633,250 $ 9,733,880 $ 412,956 $ 413,070 $ 448,170 4,219 7,240 5,510 $ 418,444 $ 422,020 $ 455,390 $ 2,177,761 $ 2,322,900 $ 2,450,600 $ 2,596,205 $ 2,744,920 $ 2,905,990 $ 5,022,669 $ 5,426,350 $ 3,371,010 50,543 55,680 56,800 112,998 87,230 126,990 0 0 2,443,970 $ 5,326,550 $ 5,709,600 $ 6,139,110 $ 43,329 $ (448,331) $ (405,002) $ $ 1,926 $ 37,150 4,535 5,139 15,380 671 0 72,650 $ 204,650 72,650 $ 204,650 3,500 $ 80,000 12,000 12,000 0 0 20,400 127,900 $ $ 28,519 $ 23,000 $ $ 759 $ 50,000 $ 65,000 100,000 3,500 60,000 9,600 8,000 0 0 0 0 0 50,000 100,000 PAGE 164 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail — Operating Budget 4909 RC Library Foundation Support 4914 Non -Abated Reimbursements 4941 Other Revenue - ActiveNet 4946 Processing Fee - ActiveNet TOTAL OTHER TOTAL 290 - LIBRARY FUND TOTAL OPERATING BUDGET 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 1,576,179 875,000 0 10,983 10,000 13,000 (30) 0 0 1,698 5,150 3,770 $ 1,654,589 $ 1,040,150 $ 166,770 $ 6,669,457 $ 6,973,300 $ 6,591,630 a I bY,LJb,iS4Y a 1 bO,L 1 J, /YV a 1 /4,3LY,J IV PAGE 165 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Summary by Category — All Funds rlavalnnmant Fawn Intergovernmf 22.26% Charges for 5ervi 8.35% Use of Money Property 3.66% Other 2.56°/6 V''• 70 Licenses & Permits 1.78% Taxes $ 179,161,560 Licenses & Permits 5,811,610 Fines & Forfeitures 1,222,350 Use of Money & Property 11,945,600 Charges for Services 27,207,080 Intergovernmental 72, 576,970 Development Fees 6,368,760 Other 8,334,230 Transfer In 13,367,500 Total All Funds Budget $ 325,995,660 PAGE 166 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Summary by Category — All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget CITY OF RANCHO CUCAMONGA TAXES $ 110,431,947 $ 109,776,750 $ 116,949,370 LICENSES & PERMITS 6,288,228 5,085,820 5,796,610 FINES & FORFEITURES 1,287,453 1,338,090 1,074,350 USE OF MONEY & PROPERTY (8,642,952) 5,247,280 9,667,270 CHARGES FOR SERVICES 21,724,138 24,297,940 27,204,720 INTERGOVERNMENTAL 52,106,881 79,841,920 72,576,970 DEVELOPMENT FEES 18,456,554 5,955,670 6,368,760 OTHER 20,357,870 6,312,440 6,167,160 TRANSFER IN 41,345,169 9,126,410 8,180,910 TOTAL CITY OF RANCHO CUCAMONGA $ 263,355,288 $ 246,982,320 $ 253,986,120 R.C. FIRE PROTECTION DISTRICT TAXES $ 55,490,496 $ 57,845,380 $ 62,212,190 LICENSES & PERMITS 15,455 16,500 15,000 FINES & FORFEITURES 119,672 148,000 148,000 USE OF MONEY & PROPERTY (3,274,817) 560,660 2,278,330 CHARGES FOR SERVICES 2,219 1,860 2,360 INTERGOVERNMENTAL 12,405 0 0 OTHER 2,190,962 2,457,310 2,167,070 TRANSFER IN 2,192,351 3,563,840 5,186,590 TOTAL R.C. FIRE PROTECTION DISTRICT $ 56,748,743 $ 64,593,550 $ 72,009,540 TOTAL ALL FUNDS BUDGET $ 320,104,031 $ 311,575,870 $ 325,995,660 PAGE 167 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 2021/22 Actual 2022/23 Adopted Budget 2023/24 Adopted Budget CITY OF RANCHO CUCAMONGA 001 - GENERAL FUND 4101 Property Taxes-CY Sec/Unsec $ 5,463,915 $ 5,765,510 $ 6,105,140 4103 Property Taxes-PY Sec & Unsec 92,072 101,440 103,620 4104 Property Taxes-Penalties/Int. 54,210 63,380 61,040 4105 Property Taxes -Supplemental 205,845 158,900 142,680 4106 Property Taxes -Unitary 933,796 929,760 933,800 4107 Property Transfer Tax 2,045,126 1,317,740 1,317,740 4111 Property Tax In -Lieu of VLF 22,206,175 23,742,850 25,317,580 4113 Property Tax- Post RDA Res Blc 3,196,359 3,183,920 3,352,920 4120 Sales and Use Tax 39,927,500 37,080,980 38,537,960 4121 Prop 172-Half Cent Sales Tax 839,858 893,870 899,920 4125 Transient Occupancy Tax 4,423,148 5,149,180 5,368,390 4126 Admissions Tan 2,042 3,640 2,130 4130 Franchise Fee -Gas & Electric 2,970,110 2,730,650 3,982,720 4131 Franchise Fee-Resid. Refuse 1,375,908 1,394,380 1,402,240 4132 Franchise Fee -Comm. Refuse 2,263,279 2,322,190 2,451,810 4133 Franchise Fee -Cable 1,562,393 1,624,060 1,529,460 4201 Business Licenses 3,286,743 2,949,080 3,419,760 4207 Building Permits 2,465,667 1,669,500 1,914,750 4208 Bldg Pmt-Strong Motion Fees (121) 0 0 4209 Mobile Home Permit 3,977 3,830 3,860 4210 Bldg Permits-SB1473(90%to CA) 806 840 1,740 4215 Animal Licenses 227,476 255,000 220,000 4216 Parking Permits 1,430 1,920 900 4220 Other Licenses & Permits 197 1,150 430 4231 Business Licenses-P/Y 9,674 8,310 8,680 4232 Business Licenses -Penalties 174,281 103,960 108,560 4240 Short -Term Rental Permit 5,600 0 5,900 4301 Vehicle Code Fines 98,402 95,160 92,900 4302 Parking Citations 471,165 674,270 407,250 4306 Vehicle Release Fees 138,925 140,830 155,060 4307 Citation Proof of Corr Fees 3,319 3,260 4,060 4308 General Ordinance Fines 194,676 180,530 150,900 4309 False Alarm Fees 58,325 66,060 85,010 4313 Other Fines & Forfeitures 289,933 144,170 159,670 4401 Interest Earnings 254,622 175,180 882,280 4402 Unrealized Gain (2,277,556) 0 0 4403 Restricted - Interest Earnings (567,804) 0 0 4404 Interest Earnings - Leases 7,285 0 0 4419 Other Rental/Lease Income 29,826 30,930 31,560 4420 Other Rent/Lease (Contra) 1,933 0 0 4431 Special Event Rental-ActiveNet 0 13,000 32,570 4439 Other Rental/Lease Inc.-ANet 645,434 1,280,030 994,520 4440 Sale of Fixed Assets 104,821 79,500 80,700 4501 Plan Check Fees 1,139,170 1,351,870 1,399,190 4508 Planning Fees 824,045 841,500 870,950 4509 Planning- Special Services Fee 37,900 220,000 800,000 4510 Engineering Fees 1,740,537 1,280,000 1,312,000 PAGE 168 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 4518 General Plan Update Fee (348) 0 0 4523 Web Sales Fees 37,136 87,080 68,410 4554 Park Maintenance Fees 105 0 0 4560 Fingerprint Fees 575 550 550 4564 Returned Item Charge 390 310 150 4565 Passport Processing Fees (30) 0 0 4570 Sale of Printed Material 10,435 8,550 8,530 4581 Ticket Sales 80,344 862,040 473,150 4588 Theatre Rental Ticket Sales 721 0 0 4591 Recreation Fees - ActiveNet 467,497 1,884,470 775,610 4592 Sale of Tax Items - ActiveNet 0 25,350 8,000 4596 Advertising Revenue -ActiveNet 0 3,750 4,650 4630 Animal Adoption Fees 103,564 130,000 120,000 4631 Animal Spay/Neuter Fees 5,015 6,000 6,000 4633 Animal Boarding Fees 7,452 7,000 6,000 4634 Animal Impound Fees 13,228 14,000 14,000 4636 Owner Surrender Fees 11,220 10,000 10,000 4638 Microchipping Fee 5,835 6,000 6,000 4640 Vaccination Services 14,319 14,000 16,000 4650 Cert Access Spec Prog Fee 8 0 0 4680 Towing Services Agreement Fees 384,874 389,760 492,960 4701 Motor Vehicle In -Lieu Fees 202,321 208,470 209,720 4710 Homeowners Property Tax Relief 66,453 68,470 80,990 4901 Other Revenue 6,425,148 1,185,100 1,244,370 4903 Animal Center Contributions 16,734 25,000 25,000 4905 Contributions/Fundraising 42,336 116,000 132,000 4911 Reimbursement from Other Funds 637,528 1,108,210 870,850 4913 State Mandate Reimbursement 107,144 112,090 70,920 4914 Non -Abated Reimbursements 530,322 352,450 313,360 4917 RDASA Admin Allowance 250,000 250,000 250,000 4918 Housing SA Admin Allowance 200,000 200,000 200,000 4923 Misc. Other Financing Sources 349,366 0 0 4941 Other Revenue - ActiveNet 163,247 226,940 90,480 4945 Contrib/Fundraising -ActiveNet 61,094 258,890 282,010 4946 Processing Fee - ActiveNet 40,017 124,000 63,640 4999 Unapplied Cash (141) 0 0 8006 Transfer In -Fund 006 90,510 122,300 27,850 8101 Transfer In -AD 93-1 312,107 0 0 8188 Transfer In -Fund 188 218,390 218,390 0 8274 Transfer In -State Grants Fund 0 1,150 1,150 8275 Trsf hi-Fd 275 27,484,512 0 0 8290 Transfer In -Library Fund 140,340 0 0 8399 Transfer In-EIFD 5,210 0 0 8705 Transfer In -Municipal Utility 1,457,300 1,474,290 1,745,960 8841 Transfer In -AD 93-1 285,537 0 0 TOTAL 001 - GENERAL FUND $ 137,160,239 $ 107,532,940 $ 112,270,660 003 - REIMB ST/COUNTY PARKING CIT 4303 Parking Cit Surcharge -State $ 6,886 $ 7,120 $ 4,870 PAGE 169 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 4304 Parking Cit Surchrge-County 5,164 5,350 3,660 4305 Parking Cit Surcharge-Cnty Crt 20,658 21,340 10,970 4402 Unrealized Gain (306) 0 0 4901 Other Revenue 69,922 62,120 73,840 TOTAL 003 - REIMB ST/COUNTY PARKING CIT $ 102,324 $ 95,930 $ 93,340 006 - CVWD REIMBURSEMENTS 4402 Unrealized Gain $ (20,166) $ 0 $ 0 4745 Other Intergov'd Reimbursemnt 419,176 510,900 529,860 TOTAL 006 - CVWD REIMBURSEMENTS $ 399,010 $ 510,900 $ 529,860 016 - COMM DEV TECHNICAL SRVCS FUND 4401 Interest Earnings $ 18,552 $ 42,090 $ 102,690 4402 Unrealized Gain (151,937) 0 0 4508 Planning Fees (3,477) 0 0 4511 Engineering - Special Services (57) 0 0 4518 General Plan Update Fee 354,094 357,610 407,970 TOTAL 016 - COMM DEV TECHNICAL SRVCS FUND $ 217,175 $ 399,700 $ 510,660 017 - LAW ENFORCEMENT RESERVE 4401 Interest Earnings $ 30,623 $ 56,830 $ 151,930 4402 Unrealized Gain (217,305) 0 0 TOTAL 017 - LAW ENFORCEMENT RESERVE $ (186,682) $ 56,830 $ 151,930 018 - TRAFFIC SAFETY 4402 Unrealized Gain (6,399) 0 0 4911 Reimbursement from Other Funds 350,250 409,650 399,650 TOTAL 018 - TRAFFIC SAFETY $ 343,851 $ 409,650 $ 399,650 020 - COMM DEV TECHNOLOGY FEE 4401 Interest Earnings $ 10,940 $ 21,830 $ 65,230 4402 Unrealized Gain (89,415) 0 0 4517 Technology Fee -Permit 386,593 313,920 427,270 TOTAL 020 - COMM DEV TECHNOLOGY FEE $ 308,118 $ 335,750 $ 492,500 022 - MOBILE HOME PARK PROGRAM 4218 Mobile Home Lot Fees -City $ 14,916 $ 13,280 $ 14,920 4219 Mobile Home Lot Fees -State 16,710 18,350 16,710 4401 Interest Earnings 1,013 1,970 4,050 4402 Unrealized Gain (8,099) 0 0 4901 Other Revenue 1,120 1,120 1,120 TOTAL 022 - MOBILE HOME PARK PROGRAM $ 25,660 $ 34,720 $ 36,800 023 - ACCESSIBILITY COMPLIANCE FUND 4401 Interest Earnings $ 1,031 $ 1,890 $ 4,450 4402 Unrealized Gain (8,368) 0 0 4650 Cert Access Spec Prog Fee 42,820 47,710 47,710 TOTAL 023 - ACCESSIBILITY COMPLIANCE FUND $ 35,483 $ 49,600 $ 52,160 PAGE 170 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 025 - CAPITAL RESERVE 4401 Interest Earnings 4402 Unrealized Gain 4440 Sale of Fixed Assets 4901 Other Revenue 4911 Reimbursement from Other Funds 8001 Transfer In -General Fund TOTAL 025 - CAPITAL RESERVE 030 - COMMUNITY BENEFIT PROJECT FUND 4401 Interest Earnings 4402 Unrealized Gain 4901 Other Revenue TOTAL 030 - COMMUNITY BENEFIT PROJECT FUND 073 - BENEFITS CONTINGENCY 4401 Interest Earnings 4402 Unrealized Gain TOTAL 073 - BENEFITS CONTINGENCY 100 - ASSESSMENT DISTRICTS ADMIN 4401 Interest Earnings 4402 Unrealized Gain 4901 Other Revenue TOTAL 100 - ASSESSMENT DISTRICTS ADMIN 101 - AD 93-1 MASI COMMERCE CENTER 4402 Unrealized Gain TOTAL 101 - AD 93-1 MASI COMMERCE CENTER 105 - AB2766 AIR QUALITY IMPROVEMENT 4401 Interest Earnings 4402 Unrealized Gain 4740 Grant Income -Other TOTAL 105 - AB2766 AIR QUALITY IMPROVEMENT 106 - MSRC AIR POLLUTION REDUCT GRNT 4740 Grant Income -Other TOTAL 106 - MSRC AIR POLLUTION REDUCT GRNT 109 - PUBLIC ART TRUST FUND 4401 Interest Earnings 4402 Unrealized Gain 4809 In Lieu Fees TOTAL 109 - PUBLIC ART TRUST FUND 110 - BEAUTIFICATION 4401 Interest Earnings 4402 Unrealized Gain 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 385,747 $ 674,370 $ 1,379,320 (2,294,466) 0 0 3,213,260 0 0 193,965 0 0 383,230 30,000 132,500 1,220,460 1,369,340 1,644,340 N 1 1 All 1 A L Q` 1 n,71 ^ I A W 1 1 G L 1 L A $ 11,090 $ 0 $ 117,930 (225,274) 0 0 5,150,000 0 1,000,000 $ 20,706 $ 35,660 $ 66,840 (127,324) 0 0 0 /1 AL L10\ Q+ QC LEA @ EL OAA $ 4,848 $ 6,180 $ 20,320 (36,336) 0 0 960,180 698,370 697,640 «A 11 1 A!A 46 0 0 a+ n c a+ n m n $ 2,437 $ 5,200 $ 6,450 (19,370) 0 0 226,329 231,560 233,720 $ 22,500 $ 0 $ 10,000 0 AA cnn 0 n Q In Ann $ 3,238 $ 6,050 $ 12,200 (22,903) 0 0 0 100,000 100,000 $ (19,665) $ 106,050 $ 112,200 $ 2,915 $ 5,910 $ 12,180 (23,370) 0 0 PAGE 171 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget TOTAL 110 - BEAUTIFICATION $ (20,455) $ 5,910 S 12,180 111 - PARK LAND ACQUISITION 4401 Interest Earnings $ 33,179 $ 62,320 $ 152,860 4402 Unrealized Gain (291,012) 0 0 4818 Park Land Acq Impact Fee 1,699,875 1,000,000 487,180 TOTAL 111 - PARK LAND ACQUISITION $ 1,442,042 $ 1,062,320 $ 640,040 112 - DRAINAGE FAC/GENERAL 4401 Interest Earnings $ 3,404 $ 10,200 $ 59,390 4402 Unrealized Gain (114,672) 0 0 4806 Storm Drain Fees 1,859,788 100,000 100,000 TOTAL 112 - DRAINAGE FAC/GENERAL $ 1,748,520 $ 110,200 $ 159,390 113 - COMMUNITY/REC CENTER DEVELPMNT 4401 Interest Earnings $ 12,775 $ 23,860 $ 66,030 4402 Unrealized Gain (117,810) 0 0 4822 Community/Rec Ctr Impact Fee 893,342 520,000 545,910 TOTAL 113 - COMMUNITY/REC CENTER DEVELPMNT $ 788,307 $ 543,860 $ 611,940 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 4401 Interest Earnings $ 1,805 $ 2,950 $ 9,000 4402 Unrealized Gain (16,897) 0 0 4807 Secondary Regional Fee 137,982 0 0 TOTAL 114 - DRAINAGE-ETIWANDA/SAN SEVAINE $ 122,890 $ 2,950 $ 9,000 115 - HENDERSON/WARDMAN DRAINAGE 4402 Unrealized Gain $ (38,381) $ 0 $ 0 TOTAL 115 - HENDERSON/WARDMAN DRAINAGE $ (38,381) $ 0 $ 0 116 - ETIWANDA DRAINAGE 4401 Interest Earnings $ 10,094 $ 19,340 $ 41,700 4402 Unrealized Gain (81,529) 0 0 4807 Secondary Regional Fee 41,106 0 0 TOTAL 116 - ETIWANDA DRAINAGE $ (30,329) $ 19,340 $ 41,700 118 - UPPER ETIWANDA DRAINAGE 4401 Interest Earnings $ 3,002 $ 6,020 $ 12,420 4402 Unrealized Gain (23,853) 0 0 TOTAL 118 - UPPER ETIWANDA DRAINAGE $ (20,851) $ 6,020 S 12,420 119 - PARK IMPROVEMENT 4401 Interest Earnings $ 20,253 $ 25,260 $ 91,880 4402 Unrealized Gain (192,802) 0 0 4819 Park Improvement Impact Fee 1,681,547 300,000 300,000 TOTAL 119 - PARK IMPROVEMENT $ 1,508,998 $ 325,260 $ 391,880 120 - PARK DEVELOPMENT 4401 Interest Earnings $ 39,230 $ 75,020 $ 151,780 PAGE 172 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 4402 Unrealized Gain TOTAL 120 - PARK DEVELOPMENT 122 - SOUTH ETIWANDA DRAINAGE 4401 Interest Earnings 4402 Unrealized Gain TOTAL 122 - SOUTH ETIWANDA DRAINAGE 123 - LIBRARY IMPACT FEE 4401 Interest Earnings 4402 Unrealized Gain 4814 Library Impact Fee TOTAL 123 - LIBRARY IMPACT FEE 124 - TRANSPORTATION 4401 Interest Earnings 4402 Unrealized Gain 4820 Regional Transportation Fee 4821 Local Transportation Fee TOTAL 124 - TRANSPORTATION 125 - ANIMAL CENTER IMPACT FEE 4401 Interest Earnings 4402 Unrealized Gain 4815 Animal Center Impact Fee TOTAL 125 - ANIMAL CENTER IMPACT FEE 126 - LOWER ETIWANDA DRAINAGE 4401 Interest Earnings 4402 Unrealized Gain 4807 Secondary Regional Fee TOTAL 126 - LOWER ETIWANDA DRAINAGE 127 - POLICE IMPACT FEE 4401 Interest Earnings 4402 Unrealized Gain 4816 Police Impact Fee TOTAL 127 - POLICE IMPACT FEE 128 - ETIWANDA NO. EQUESTRIAN FACIL. 4401 Interest Earnings 4402 Unrealized Gain TOTAL 128 - ETIWANDA NO. EQUESTRIAN FACIL. 129 - UNDERGROUND UTILITIES 4401 Interest Earnings 4402 Unrealized Gain 4809 In Lieu Fees 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget (312,429) 0 0 $ (273,199) $ 75,020 $ 151,780 $ 5,514 $ 11,010 $ 27,940 $ (38,246) $ 11,010 $ 27,940 $ 6,242 $ 11,990 $ 30,550 (54,981) 0 0 311,353 215,540 215,540 $ 242,346 $ 442,020 $ 1,054,900 (2,063,559) 0 0 4,062,213 1,400,000 2,300,000 6,656,021 1,850,000 1,850,000 $ 1,240 $ 2,290 $ 3,460 (10,874) 0 0 62,159 45,130 45,130 $ 5,058 $ 7,770 $ 23,470 (46,499) 0 0 $ 385,840 $ 7,770 $ 23,470 $ 4,390 $ 7,650 $ 19,610 (38,452) 0 0 $ 3,565 $ 7,140 $ 14,740 (28,267) 0 0 $ 58,696 $ 124,350 $ 238,280 (460,015) 0 0 24,832 0 0 PAGE 173 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget TOTAL 129 - UNDERGROUND UTILITIES $ (376,487) $ 124,350 $ 238,280 130 - LMD #1 GENERAL CITY 4101 Property Taxes-CY Sec/Unsec $ 1,242,958 $ 1,256,110 $ 1,256,110 4103 Property Taxes-PY Sec & Unsec 9,790 9,410 9,410 4104 Property Taxes-Penalties/Int. 3,439 2,810 2,810 4401 Interest Earnings 6,921 12,290 25,670 4402 Unrealized Gain (65,845) 0 0 4404 Interest Earnings - Leases 6,462 0 0 4419 Other Rental/Lease Income 30,874 28,270 31,560 4420 Other Rent/Lease (Contra) 1,886 0 0 4554 Park Maintenance Fees 4,290 3,050 2,050 4555 Sports Field User Grp Rentals 0 110 110 4556 Sports Lighting Fees 15,322 9,730 20,000 4901 Other Revenue (92) 100 100 8001 Transfer in -General Fund 30,743 64,290 66,960 8876 Transfer In - CFD Empire Lakes 26,440 37,720 70,920 TOTAL 130 - LMD #1 GENERAL CITY $ 1,313,188 $ 1,423,890 $ 1,485,700 131 - LMD #2 VICTORIA 4101 Property Taxes-CY Sec/Unsec $ 3,712,090 $ 3,846,420 $ 4,038,580 4103 Property Taxes-PY Sec & Unsec 30,127 21,810 21,810 4104 Property Taxes-Penalties/Int. 8,612 5,600 5,600 4401 Interest Earnings 20,678 29,800 58,900 4402 Unrealized Gain (187,828) 0 0 4554 Park Maintenance Fees 1,298 960 960 8001 Transfer In -General Fund 274,756 318,570 369,270 8274 Transfer In -State Grants Fund 0 0 250,000 TOTAL 131 - LMD #2 VICTORIA $ 3,859,733 $ 4,223,160 $ 4,745,120 133 - LMD #3B MEDIANS 4101 Property Taxes-CY Sec/Unsec $ 811,567 $ 825,220 $ 838,460 4103 Property Taxes-PY Sec & Unsec 3,341 8,230 8,230 4104 Property Taxes-Penalties/int. 363 1,380 1,380 4216 Parking Permits 79,972 60,000 80,000 4401 Interest Earnings 12,359 22,530 46,830 4402 Unrealized Gain (101,773) 0 0 4901 Other Revenue 0 100 100 TOTAL 133 - LMD #311 MEDIANS $ 805,829 $ 917,460 $ 975,000 134 - LMD #4R TERRA VISTA 4101 Property Taxes-CY Sec/Unsec $ 2,791,160 $ 2,800,040 $ 2,940,050 4103 Property Taxes-PY Sec & Unsec 11,095 8,600 8,600 4104 Property Taxes-Penalties/Int. 3,089 2,150 2,150 4401 Interest Earnings 35,952 66,650 123,900 4402 Unrealized Gain (307,426) 0 0 4554 Park Maintenance Fees 757 490 700 4555 Sports Field User Grp Rentals 0 110 110 PAGE 174 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget TOTAL 134 - LMD #411 TERRA VISTA $ 2,534,627 $ 2,878,040 $ 3,075,510 135 - LMD #5 ANDOVER 4101 Property Taxes-CY Sec/Unsec $ 2,493 $ 2,500 $ 2,500 4401 Interest Earnings 112 250 420 4402 Unrealized Gain (935) 0 0 TOTAL 135 - LMD #5 ANDOVER $ 1,670 $ 2,750 $ 2,920 136 - LMD #6R CARYN COMMUNITY 4101 Property Taxes-CY Sec/Unsec $ 551,094 $ 554,410 $ 588,180 4103 Property Taxes-PY Sec & Unsec 6,533 3,970 3,970 4104 Property Taxes-Penalties/Int. 1,284 1,340 1,340 4401 Interest Earnings 3,608 6,670 14,600 4402 Unrealized Gain (34,213) 0 0 8001 Transfer In -General Fund 31,266 40,120 42,740 TOTAL 136 - LMD #611 CARYN COMMUNITY $ 559,572 $ 606,510 $ 650,830 137 - LMD #7 NORTH ETIWANDA 4101 Property Taxes-CY Sec/Unsec $ 941,560 $ 950,630 $ 955,850 4103 Property Taxes-PY Sec & Unsec 7,530 9,190 9,190 4104 Property Taxes-Penalties/Int. 1,888 2,350 2,350 4401 Interest Earnings 5,377 9,790 12,460 4402 Unrealized Gain (48,241) 0 0 4404 Interest Earnings - Leases 16,467 0 0 4419 Other Rental/Lease Income 56,375 42,860 42,860 4420 Other Rent/Lease (Contra) 3,746 0 0 4554 Park Maintenance Fees 1,632 1,250 1,250 4556 Sports Lighting Fees 3,161 3,180 3,180 TOTAL 137 - LMD #7 NORTH ETIWANDA $ 989,495 $ 1,019,250 $ 1,027,140 138 - LMD #8 SOUTH ETIWANDA 4101 Property Taxes-CY Sec/Unsec $ 34,185 $ 34,270 $ 34,270 4103 Property Taxes-PY Sec & Unsec 303 250 250 4104 Property Taxes-Penalties/Int. 39 120 120 4401 Interest Earnings 246 570 700 4402 Unrealized Gain (2,337) 0 0 TOTAL 138 - LMD #8 SOUTH ETIWANDA $ 32,436 $ 35,210 $ 35,340 139 - LMD #9 LOWER ETIWANDA 4101 Property Taxes-CY Sec/Unsec $ 674,698 $ 677,980 $ 779,040 4103 Property Taxes-PY Sec & Unsec 6,240 1,080 1,080 4104 Property Taxes-Penalties/Int. 1,473 300 300 4401 Interest Earnings 8,563 15,570 33,140 4402 Unrealized Gain (71,721) 0 0 4554 Park Maintenance Fees 2,396 2,950 2,950 4555 Sports Field User Grp Rentals 0 110 110 TOTAL 139 - LMD #9 LOWER ETIWANDA $ 621,649 $ 697,990 $ 816,620 140 - LMD #10 RANCHO ETIWANDA PAGE 175 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 4404 Interest Earnings - Leases 4419 Other Rental/Lease Income 4420 Other Rent/Lease (Contra) 4554 Park Maintenance Fees 4555 Sports Field User Grp Rentals 4556 Sports Lighting Fees 4901 Other Revenue 4923 Misc. Other Financing Sources TOTAL 140 - LMD #10 RANCHO ETIWANDA 141 - LMD 1 CAPITAL REPLACEMENT FUND 4401 Interest Earnings 4402 Unrealized Gain 8130 Transfer In -Fund 130 8876 Transfer In - CFD Empire Lakes TOTAL 141- LMD 1 CAPITAL REPLACEMENT FUND 150 - GENERAL CITY STREET LIGHTS 4402 Unrealized Gain 4923 Misc. Other Financing Sources 8151 Transfer In -Fund 151 8152 Transfer in -Fund 152 8153 Transfer In -Fund 153 8154 Transfer In -Fund 154 8155 Transfer In -Fund 155 8156 Transfer In -Fund 156 8157 Transfer In -Fund 157 8158 Transfer In -Fund 158 TOTAL 150 - GENERAL CITY STREET LIGHTS 151 - SLD #1 ARTERIAL 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 4901 Other Revenue 8876 Transfer In - CFD Empire Lakes 8878 Transfer In -Fund 878 TOTAL 151 - SLD #1 ARTERIAL 152 - SLD #2 RESIDENTIAL 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 611,507 $ 614,250 $ 664,310 3,014 3,840 3,840 594 1,710 1,710 7,096 12,820 21,540 (62,442) 0 0 18,465 0 0 27,290 27,220 27,220 1,529 0 0 1,651 180 180 0 40 40 9,790 3,970 3,970 0 100 100 386 0 0 $ 618,880 $ 664,130 $ 722,910 $ 2,635 $ 4,330 $ 11,940 (21,241) 0 0 90,000 90,000 90,000 7,940 11,320 21,700 $ 79,334 $ 105,650 $ 123,640 (881) 0 0 59,681 0 0 114,643 113,200 111,640 112,312 110,860 109,330 44,539 43,960 43,370 20,684 20,410 20,130 9,820 9,690 9,560 15,374 15,170 14,980 31,126 30,720 30,310 10,964 10,820 10,680 $ 418,262 $ 354,830 $ 350,000 $ 825,179 $ 832,650 $ 836,100 5,573 5,400 5,400 1,669 1,490 1,490 2,655 5,430 7,530 (24,412) 0 0 3,132 0 3,170 7,940 11,320 16,830 0 0 5,920 $ 821,736 $ 856,290 $ 876,440 $ 374,810 $ 381,850 $ 381,890 3,201 3,060 3,060 PAGE 176 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 4104 Property Taxes-Penalties/Int. 4402 Unrealized Gain 8001 Transfer In -General Fund 8876 Transfer In - CFD Empire Lakes 8878 Transfer In -Fund 878 TOTAL 152 - SLD #2 RESIDENTIAL 153 - SLD #3 VICTORIA 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain TOTAL 153 - SLD #3 VICTORIA 154 - SLD #4 TERRA VISTA 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain TOTAL 154 - SLD #4 TERRA VISTA 155 - SLD #5 CARYN COMMUNITY 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 8001 Transfer In -General Fund TOTAL 155 - SLD #5 CARYN COMMUNITY 156 - SLD #6 INDUSTRIAL AREA 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 8878 Transfer In -Fund 878 TOTAL 156 - SLD #6 INDUSTRIAL AREA 157 - SLD #7 NORTH ETIWANDA 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 8001 Transfer In -General Fund TOTAL 157 - SLD #7 NORTH ETIWANDA 158 - SLD #8 SOUTH ETIWANDA 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 1,100 940 940 (40,204) 0 0 76,021 85,110 96,900 18,510 26,400 44,240 $ 433,438 $ 497,360 $ 527,180 $ 379,320 $ 381,410 $ 381,410 2,894 2,160 2,160 833 570 570 (276) 6,240 11,590 (15,438) 0 0 $ 367,333 $ 390,380 $ 395,730 $ 165,778 $ 166,400 $ 166,400 704 580 580 198 150 150 (658) 1,350 1,440 (1,559) 0 0 $ 164,463 $ 168,480 $ 168,570 $ 43,923 $ 44,150 $ 44,150 663 360 360 227 130 130 19,610 25,160 19,940 $ 64,423 $ 69,800 $ 64,580 $ 134,045 $ 136,150 $ 132,360 638 1,380 1,380 76 230 230 (756) 870 1,170 (487) 0 0 0 0 6,610 $ 133,516 $ 138,630 $ 141,750 $ 129,105 $ 130,250 $ 130,820 975 1,260 1,260 235 350 350 795 1,590 3,030 (6,697) 0 0 23,081 39,240 21,590 $ 147,494 $ 172,690 $ 157,050 PAGE 177 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail — All Funds 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain TOTAL 158 - SLD #8 SOUTH ETIWANDA 174 - STATE GAS TAX 4401 Interest Earnings 4402 Unrealized Gain 4720 Gas Tax 2105-Prop 111 4721 State Gas Tax-2106 4722 State Gas Tax-2107 4723 State Gas Tax-2107.5 4725 Gas Tax R&T7360 TOTAL 174 - STATE GAS TAX 176 - MEASURE 11990-2010 4401 Interest Earnings 4402 Unrealized Gain TOTAL 176 - MEASURE 11990-2010 177 - MEASURE I 2010-2040 4401 Interest Earnings 4402 Unrealized Gain 4715 Measure I Local St Allotment 4745 Other Intergov'tl Reimbursemnt TOTAL 177 - MEASURE 12010-2040 178 - SB 140 4402 Unrealized Gain TOTAL 178 - SB 140 179 - ROAD MAINT & REHAB ACCT 4401 Interest Earnings 4402 Unrealized Gain 4726 Road Maint & Rehab Acct Rev TOTAL 179 - ROAD MAINT & REHAB ACCT 181-SB1-TCEP 4760 Grant Income -State TOTAL 181- SB 1 - TCEP 182 - AB 2928 TRAFFIC CONGEST RELIEF 4402 Unrealized Gain TOTAL 182 - AB 2928 TRAFFIC CONGEST RELIEF 188 - INTEGRATED WASTE MANAGEMENT 4134 Integrated Waste Mgmt Fee 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 70,875 $ 71,200 $ 81,120 572 470 470 152 140 140 8,670 18,560 37,420 (72,324) 0 0 $ 7,945 $ 90,370 $ 119,150 $ 56,836 $ 115,150 $ 184,760 (431,505) 0 0 971,313 1,129,920 1,144,910 616,191 685,930 698,080 1,161,259 1,543,650 1,375,190 10,000 10,000 10,000 1,383,979 1,724, 860 1,728,940 $ 3,768,073 $ 5,209,510 $ 5,141,880 $ 255 $ 770 $ 1,370 (2,467) 0 0 $ (2,212) $ 770 $ 1,370 $ 30,382 $ 46,720 $ 156,340 (259,618) 0 0 4,545,128 3,710,670 4,522,300 13,870 0 0 $ 4,329,762 $ 3,757,390 $ 4,678,640 $ (1,433) $ 0 $ 0 $ (1,433) $ 0 $ 0 $ 33,659 $ 69,780 $ 133,650 (257,595) 0 0 3,524,174 3,992,050 4,313,090 $ 3,300,238 $ 4,061,830 $ 4,446,740 $ 7,482,725 $ 62,352,350 $ 47,152,410 $ 7,482,725 $ 62,352,350 $ 47,152,410 $ (11,356) $ 0 $ 0 $ (11,356) $ 0 $ 0 $ 1,819,593 $ 1,675,160 $ 1,856,520 PAGE 178 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 4220 Other Licenses & Permits 900 600 400 4401 Interest Earnings 21,311 40,550 91,530 4402 Unrealized Gain (175,811) 0 0 4590 Administrative Fee-C&D Program 48,900 40,000 30,000 4901 Other Revenue 127,843 75,000 104,000 4905 Contributions/Fundraising 250 0 0 8274 Transfer In -State Grants Fund 0 5,000 5,000 TOTAL 188 - INTEGRATED WASTE MANAGEMENT $ 1,842,986 $ 1,836,310 $ 2,087,450 194 - PROPOSITION 1B STATE FUNDING 4401 Interest Earnings $ 1,283 $ 2,560 $ 0 4402 Unrealized Gain (10,114) 0 0 TOTAL 194 - PROPOSITION l B STATE FUNDING $ (8,831) $ 2,560 $ 0 195 - STATE ASSET SEIZURE 4401 Interest Earnings $ 299 $ 700 $ 1,090 4402 Unrealized Gain (2,145) 0 0 TOTAL 195 - STATE ASSET SEIZURE $ (1,846) $ 700 $ 1,090 196 - CA ASSET SEIZURE 15% 4401 Interest Earnings $ 18 $ 50 $ 140 4402 Unrealized Gain (161) 0 0 8195 Transfer In -Fund 195 2,680 2,680 2,680 TOTAL 196 - CA ASSET SEIZURE 15% $ 2,537 $ 2,730 $ 2,820 198 - CITYWIDE INFRASTRUCTURE IMPRV 4401 Interest Earnings $ 127,539 $ 268,110 $ 507,450 4402 Unrealized Gain (1,018,387) 0 0 4745 Other lntergov'tl Reimbursemnt 197,413 0 0 TOTAL 198 - CITYWIDE INFRASTRUCTURE IMPRV $ (693,435) $ 268,110 $ 507,450 204 - COMMUNITY DEVELOPMENT BLK GRNT 4402 Unrealized Gain $ (11,810) $ 0 $ 0 4741 Program Income 25,000 150,000 150,000 4750 Grant Income -Federal 2,260,694 982,350 1,253,530 4901 Other Revenue 9,764 0 0 TOTAL 204 - COMMUNITY DEVELOPMENT BLK GRNT $ 2,283,648 $ 1,132,350 $ 1,403,530 209 - FEDERAL SAFETEA-LU 4401 Interest Earnings $ 3,083 $ 4,810 $ 0 4402 Unrealized Gain (19,133) 0 0 TOTAL 209 - FEDERAL SAFETEA-LU $ (16,050) $ 4,810 $ 0 211 - PROP 1 B - SLPP 4401 Interest Earnings $ 150 $ 230 $ 470 4402 Unrealized Gain (789) 0 0 TOTAL 211 - PROP 1B - SLPP $ (639) $ 230 $ 470 214 - PEDESTRIAN GRANT/ART 3 PAGE 179 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 4740 Grant Income -Other TOTAL 214 - PEDESTRIAN GRANT/ART 3 215 - ENRGY EFFICNCY/CONSRVATN GRNT 4901 Other Revenue TOTAL 215 - ENRGY EFFICNCY/CONSRVATN GRNT 225 - CA RECYC/LITTER REDUCTION GRNT 4402 Unrealized Gain 4740 Grant Income -Other TOTAL 225 - CA RECYC/LITTER REDUCTION GRNT 227 - USED OIL RECYCLING PROGRAM 4401 Interest Earnings 4402 Unrealized Gain 4740 Grant Income -Other TOTAL 227 - USED OIL RECYCLING PROGRAM 239 - FEDERAL GRANT FUNDS-DREIER 4402 Unrealized Gain TOTAL 239 - FEDERAL GRANT FUNDS-DREIER 272 - FREEDOM COURTYARD RSRC GRANTS 4401 Interest Earnings TOTAL 272 - FREEDOM COURTYARD RSRC GRANTS 274 - STATE GRANTS FUND 4402 Unrealized Gain 4760 Grant Income -State TOTAL 274 - STATE GRANTS FUND 275 - FEDERAL GRANTS FUND 4750 Grant Income -Federal 4760 Grant Income -State TOTAL 275 - FEDERAL GRANTS FUND 290 - LIBRARY FUND 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4105 Property Taxes -Supplemental 4112 Property Tax- Post RDA 4113 Property Tax- Post RDA Res Blc 4401 Interest Earnings 4402 Unrealized Gain 4512 Library Card & Merchndse Sales 4565 Passport Processing Fees 4567 Passport Photo Fees 4570 Sale of Printed Material 4575 Exhibit Sales 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 0 $ 403,000 $ 618,620 $ 0 $ 403,000 $ 618,620 $ 96 $ 0 $ 0 $ 96 $ 0 $ 0 $ (2,368) $ 0 $ 0 43,482 43,480 43,650 $ 41,114 $ 43,480 $ 43,650 $ 35 $ 160 $ 370 (904) 0 0 23,326 23,330 26,450 $ 22,457 $ 23,490 $ 26,820 $ (467) $ 0 $ 0 $ (467) $ 0 $ 0 $ 0 $ 10 $ 0 $ 0 $ 10 $ 0 (8,108) 0 0 70,631 102,360 2,801,110 $ 62,523 $ 102,360 $ 2,801,110 27,501,567 1,000,000 1,831,550 38,704 0 0 $ 27,540,271 $ 1,000,000 $ 1,831,550 $ 5,022,669 $ 5,426,350 $ 3,371,010 50,543 55,680 56,800 112,998 87,230 126,990 0 0 2,443,970 140,340 140,340 140,340 43,329 72,650 204,650 (448,331) 0 0 1,926 3,500 3,500 37,150 80,000 60,000 4,535 12,000 9,600 5,139 12,000 8,000 15,380 0 0 PAGE 180 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 4690 Contract Classes -Library 671 0 0 4691 Program Revenue -Library 0 20,400 0 4740 Grant Income -Other 28,519 23,000 0 4901 Other Revenue 759 50,000 50,000 4907 Private Contributions Library 65,000 100,000 100,000 4909 RC Library Foundation Support 1,576,179 875,000 0 4914 Non -Abated Reimbursements 10,983 10,000 13,000 4941 Other Revenue - ActiveNet (30) 0 0 4946 Processing Fee - ActiveNet 1,698 5,150 3,770 TOTAL 290 - LIBRARY FUND $ 6,669,457 $ 6,973,300 $ 6,591,630 291 - CA STATE LIBRARY 4402 Unrealized Gain $ (3,885) $ 0 $ 0 4740 Grant Income -Other 70,330 20,000 20,000 TOTAL 291 - CA STATE LIBRARY $ 66,445 $ 20,000 $ 20,000 292 - STAFF INNOVATION FD (CA ST LB) 4401 Interest Earnings $ 1,293 $ 2,570 $ 5,260 4402 Unrealized Gain (10,260) 0 0 TOTAL 292 - STAFF INNOVATION FD (CA ST LB) $ (8,967) $ 2,570 $ 5,260 310 - PUBLIC LIBRARY BOND ACT-2000 4402 Unrealized Gain $ (1,272) $ 0 $ 0 TOTAL 310 - PUBLIC LIBRARY BOND ACT-2000 $ (1,272) $ 0 $ 0 329 - LIBRARY CAPITAL FUND 4401 Interest Earnings $ 13,580 $ 6,890 $ 89,150 4402 Unrealized Gain (182,285) 0 0 4760 Grant Income -State 0 0 2,836,990 8290 Transfer In -Library Fund 500,000 800,000 0 TOTAL 329 - LIBRARY CAPITAL FUND $ 331,295 $ 806,890 $ 2,926,140 340 - DRUG ABATEMENT ACT 4401 Interest Earnings $ 138 $ 0 $ 600 4402 Unrealized Gain (1,111) 0 0 TOTAL 340 - DRUG ABATEMENT ACT $ (973) $ 0 $ 600 354 - COPS PROGRAM GRANT -STATE 4402 Unrealized Gain $ (53,624) $ 0 $ 0 4740 Grant Income -Other 431,768 435,250 490,390 TOTAL 354 - COPS PROGRAM GRANT -STATE $ 378,144 $ 435,250 $ 490,390 356 - JUSTICE ASSIST GRNT (JAG) ARRA 4401 Interest Earnings $ 0 $ 10 $ 0 TOTAL 356 - JUSTICE ASSIST GRNT (JAG) ARRA $ 0 $ 10 $ 0 361 - JUSTICE ASSISTANCE GRANT(JAG) 4402 Unrealized Gain $ (881) $ 0 $ 0 4750 Grant Income -Federal 21,318 0 0 PAGE 181 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail — All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget TOTAL 361 - JUSTICE ASSISTANCE GRANT(JAG) $ 20,437 $ 0 $ 0 381 - HOMELAND SECURITY GRANT -POLICE 4740 Grant Income -Other $ 0 $ 37,300 $ 35,450 4750 Grant income -Federal 30,158 0 0 TOTAL 381 - HOMELAND SECURITY GRANT -POLICE $ 30,158 $ 37,300 $ 35,450 383 - EMERGENCY MGMT PERFORMNCE GRNT 4740 Grant Income -Other $ 0 $ 28,020 $ 35,020 4750 Grant Income -Federal 28,018 0 0 TOTAL 383 - EMERGENCY MGMT PERFORMNCE GRNT $ 28,018 $ 28,020 $ 35,020 396 - HOUSING SUCCESSOR AGENCY 4401 Interest Earnings $ 845,879 $ 17,550 $ 51,420 4402 Unrealized Gain (108,873) 0 0 4901 Other Revenue 121,192 12,000 12,000 TOTAL 396 - HOUSING SUCCESSOR AGENCY $ 858,198 $ 29,550 $ 63,420 399 - EIFD 4101 Property Taxes-CY Sec/Unsec $ 0 $ 0 $ 104,230 4401 Interest Earnings (53) 0 (4,780) TOTAL 399 - EIFD $ (53) $ 0 $ 99,450 600 - AD 82-1 6TH ST INDUSTRIAL 4401 Interest Earnings $ 73 $ 140 $ 0 4402 Unrealized Gain (467) 0 0 TOTAL 600 - AD 82-1 6TH ST INDUSTRIAL $ (394) $ 140 $ 0 602 - AD 84-1 DAY CREEK/MELLO 4401 Interest Earnings $ 5,920 $ 11,830 $ 0 4402 Unrealized Gain (47,094) 0 0 TOTAL 602 - AD 84-1 DAY CREEK/MELLO $ (41,174) $ 11,830 $ 0 612 - CFD 2001-01 4401 Interest Earnings $ 15,229 $ 30,360 $ 0 4402 Unrealized Gain (120,875) 0 0 TOTAL 612 - CFD 2001-01 $ (105,646) $ 30,360 $ 0 614 - CFD 2003-01 PROJECT FUND 4401 Interest Earnings $ 53 $ 0 $ 0 4402 Unrealized Gain (6,153) 0 0 TOTAL 614 - CFD 2003-01 PROJECT FUND $ (6,100) $ 0 $ 0 615 - CFD 2003-01 CULTURAL CENTER 4401 Interest Earnings $ 58 $ 0 $ 0 TOTAL 615 - CFD 2003-01 CULTURAL CENTER $ 58 $ 0 $ 0 617 - CFD 2004-01 RANCHO ETIWANDA ES 4401 Interest Earnings $ 32 $ 60 $ 0 PAGE 182 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 4402 Unrealized Gain TOTAL 617 - CFD 2004-01 RANCHO ETIWANDA ES 680 - CFD 2006-01 VINTNER'S GROVE 4401 Interest Earnings TOTAL 680 - CFD 2006-01 VINTNER'S GROVE 681 - CFD 2006-02 AMADOR ON ROUTE 66 4401 Interest Earnings 4402 Unrealized Gain TOTAL 681 - CFD 2006-02 AMADOR ON ROUTE 66 700 - SPORTS COMPLEX 4126 Admissions Tax 4402 Unrealized Gain 4404 Interest Earnings - Leases 4419 Other Rental/Lease Income 4420 Other Rent/Lease (Contra) 4426 Stadium Lease -Minimum Rent 4439 Other Rental/Lease Inc.-ANet 4554 Park Maintenance Fees 4556 Sports Lighting Fees 4562 Maintenance Fees 4583 Baseball Security Reimb. 4901 Other Revenue 8001 Transfer In -General Fund TOTAL 700 - SPORTS COMPLEX 705 - MUNICIPAL UTILITY 4401 Interest Earnings 4402 Unrealized Gain 4601 Monthly Srvc Fee -Electric Util 4602 Commodity Fee -Electric Util. 4603 New Srvc Activation Fee-Util. 4604 Dist Line Ext Fee-Elec Utility 4605 Wholesale Energy Sales & Cntrt 4608 Standby Demand Fee 4610 Late Fee -Electric Utility 4611 Power Cost Adjustment Factor 4620 Low Income Disc (Contra Rev) 4621 Med Supp Assist (Contra -Rev) 4750 Grant Income -Federal 4802 Developer Participation 4901 Other Revenue 4915 Bad Debt Recovery 4935 Contributed Capital 8274 Transfer In -State Grants Fund TOTAL 705 - MUNICIPAL UTILITY (161) 0 0 $ (129) $ 60 $ 0 $ 0 $ 20 $ 0 $ 0 $ 20 $ 0 $ 10 $ 70 $ 0 (161) 0 0 $ (151) $ 70 $ 0 $ 152,009 $ 90,000 $ 135,000 (4,544) 0 0 79,903 0 0 20,274 0 22,990 (47,658) 0 0 128,750 125,000 141,600 105,995 133,090 133,090 6,940 4,410 4,410 1,731 0 0 10,667 6,250 6,250 20,024 60,000 0 63,416 0 0 1,581,226 1,987,170 2,323,380 $ 2,118,733 $ 2,405,920 $ 2,766,720 $ 68,310 $ 138,430 $ 252,740 (536,267) 0 0 812,556 818,850 836,000 11,673,922 12,051,000 12,300,000 18,540 20,000 20,000 131,000 250,000 500,000 869,366 600,000 600,000 91,320 94,060 94,060 14,373 14,000 14,000 0 0 2,200,000 (151) 0 0 (180) 0 0 70,036 0 0 411,348 300,000 300,000 (30,000) 0 0 669 0 500 674,925 0 0 0 0 220,000 $ 14,269,767 $ 14,286,340 $ 17,337,300 PAGE 183 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 706 - UTILITY PUBLIC BENEFIT FUND 4401 Interest Earnings 4402 Unrealized Gain 4601 Monthly Srvc Fee -Electric Util 4609 Public Benefit Fund-Elec Util TOTAL 706 - UTILITY PUBLIC BENEFIT FUND 708 - RCMU CAPITAL REPLACEMENT FUND 4401 Interest Earnings 4402 Unrealized Gain TOTAL 708 - RCMU CAPITAL REPLACEMENT FUND 709 - RCMU CAP AND TRADE FUND 4401 Interest Earnings 4402 Unrealized Gain 4735 ARB-Cap and Trade Revenue TOTAL 709 - RCMU CAP AND TRADE FUND 710 - SECOND STORY AND BEYOND 4419 Other Rental/Lease Income 4591 Recreation Fees - ActiveNet 4690 Contract Classes -Library 4691 Program Revenue -Library 4941 Other Revenue - ActiveNet 4946 Processing Fee - ActiveNet 8290 Transfer In -Library Fund TOTAL 710 - SECOND STORY AND BEYOND 711 - FIBER OPTIC NETWORK 4401 Interest Earnings 4402 Unrealized Gain 4404 Interest Earnings - Leases 4419 Other Rental/Lease Income 4420 Other Rent/Lease (Contra) 4446 Fiber License Revenue 4802 Developer Participation 4911 Reimbursement from Other Funds 4935 Contributed Capital 8025 Transfer In -Capital Rsry Fund TOTAL 711 - FIBER OPTIC NETWORK 712 - EQUIPNEHICLE REPLACEMENT 4401 Interest Earnings 4402 Unrealized Gain 4540 Intragovernmental User Fees 4903 Animal Center Contributions 8006 Transfer In -Fund 006 TOTAL 712 - EQUIP/YEHICLE REPLACEMENT 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 1,463 $ 1,970 $ 7,700 (16,866) 0 0 21,740 0 0 297,700 300,000 300,000 $ 304,037 $ 301,970 $ 307,700 $ 42,219 $ 74,450 $ 153,720 (296,399) 0 0 $ (254,180) $ 74,450 $ 153,720 $ 16,892 $ 31,600 $ 77,400 (134,604) 0 0 620,500 425,000 425,000 $ 502,788 $ 456,600 $ 502,400 $ 0 $ 0 $ 22,800 0 0 1,070 0 0 82,000 0 0 551,250 0 0 1,640 0 0 26,350 0 0 239,470 $ 0 $ 0 $ 924,580 $ 402 $ (9,240) $ 168,120 (377,571) 0 0 5,558 0 0 140,039 100,000 150,000 (4,977) 0 0 191,923 200,000 237,000 912 0 0 4,950 4,950 4,950 1,735,481 0 0 937,291 934,100 0 $ 2,634,008 $ 1,229,810 $ 560,070 $ 9,408 $ 11,530 $ 60,700 (101,121) 0 0 1,149,270 1,245,230 1,245,230 0 20,000 0 300,000 156,300 107,000 N 1 2c' cc^ r 1 All ACC S I All 0'2A PAGE 184 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 714 - COMP EQUIP/TECH REPLCMENT FUND 4401 Interest Earnings 4402 Unrealized Gain 4540 Intragovernmental User Fees 8001 Transfer In -General Fund 8025 Transfer In -Capital Rsry Fund 8288 Transfer In -Fund 288 TOTAL 714 - COMP EQUIP/TECH REPLCMENT FUND 838 - AD 91-2 REDEMPTION -DAY CANYON 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain TOTAL 838 - AD 91-2 REDEMPTION -DAY CANYON 847 - PD 85 CAPITAL REPLACEMENT FUND 4401 Interest Earnings 4402 Unrealized Gain 8848 Transfer In -Fund 848 8850 Transfer In-PD 85 Reserve Fund 8876 Transfer In - CFD Empire Lakes TOTAL 847 - PD 85 CAPITAL REPLACEMENT FUND 848 - PD 85 REDEMPTION FUND 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 4404 Interest Earnings - Leases 4419 Other Rental/Lease Income 4420 Other Rent/Lease (Contra) 4554 Park Maintenance Fees 4555 Sports Field User Grp Rentals 4556 Sports Lighting Fees 4901 Other Revenue 8001 Transfer In -General Fund 8876 Transfer In - CFD Empire Lakes TOTAL 848 - PD 85 REDEMPTION FUND 868 - CFD 2000-03 PARK MAINTENANCE 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 4554 Park Maintenance Fees 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 18,810 $ 26,000 $ 155,190 (344,052) 0 0 752,320 757,050 1,007,050 5,008,320 0 0 421,864 421,870 0 105,466 105,470 0 $ 5,962,728 $ 1,310,390 $ 1,162,240 $ 25,835 $ 26,200 $ 26,200 46 310 310 0 130 130 403 730 1,530 (3,172) 0 0 $ 23,112 $ 27,370 $ 28,170 $ 3,078 $ 2,330 $ 2,950 (24,843) 0 0 116,800 116,800 116,800 25 0 0 10,580 15,090 25,990 $ 105,640 $ 134,220 $ 145,740 $ 1,150,314 $ 1,163,280 $ 1,163,810 9,837 10,110 10,110 2,971 3,450 3,450 13,867 0 40,390 (115,237) 0 0 30,783 0 0 131,780 124,010 124,010 189 0 0 6,796 4,210 4,210 0 110 110 28,202 17,270 17,270 128 100 100 71,829 177,330 112,000 11,900 15,090 29,360 $ 1,343,359 $ 1,514,960 $ 1,504,820 $ 549,209 $ 561,750 $ 561,760 0 3,810 3,810 0 1,130 1,130 2,087 3,960 8,160 (21,401) 0 0 40 0 0 PAGE 185 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds TOTAL 868 - CFD 2000-03 PARK MAINTENANCE 875 - CFD 2017-01 NO. ETIWANDA 4101 Property Taxes-CY Sec/Unsec TOTAL 875 - CFD 2017-01 NO. ETIWANDA 876 - CFD 2018-01 EMPIRE LAKES 4101 Property Taxes-CY Sec/Unsec 4402 Unrealized Gain TOTAL 876 - CFD 2018-01 EMPIRE LAKES 877 - CFD 2018-01 CAPITAL RESERVE 4401 Interest Earnings 4402 Unrealized Gain 8876 Transfer In - CFD Empire Lakes TOTAL 877 - CFD 2018-01 CAPITAL RESERVE 878 - CFD 2022-01 STREET LIGHTING 4101 Property Taxes-CY Sec/Unsec TOTAL 878 - CFD 2022-01 STREET LIGHTING 879 - CFD 2022-02 INDUSTRIAL SERVICE 4101 Property Taxes-CY Sec/Unsec TOTAL 879 - CFD 2022-02 INDUSTRIAL SERVICE TOTAL CITY OF RANCHO CUCAMONGA R.C. FIRE PROTECTION DISTRICT 281 - FIRE FUND 4 10 1 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4105 Property Taxes -Supplemental 4106 Property Taxes -Unitary 4110 Homeowners Exemption 4112 Property Tax- Post RDA 4211 Fire Permits 4309 False Alarm Fees 4313 Other Fines & Forfeitures 4316 Weed Abatement 4401 Interest Earnings 4402 Unrealized Gain 4403 Restricted - Interest Earnings 4404 Interest Earnings - Leases 4419 Other Rental/Lease Income 4420 Other Rent/Lease (Contra) 4440 Sale of Fixed Assets 4501 Plan Check Fees 4548 D.U.I. Recovery 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 529,935 $ 570,650 $ 574,860 $ 3,016 $ 3,020 $ 3,020 $ 3,016 $ 3,020 $ 3,020 $ 216,023 $ 257,650 $ 357,360 (1,058) 0 0 $ 214,965 $ 257,650 $ 357,360 $ 1,109 $ 2,200 $ 6,560 (7,242) 0 0 97,050 99,960 106,160 $ 90,917 $ 102,160 $ 112,720 $ 0 $ 0 $ 12,710 $ 0 $ 0 $ 12,710 $ 0 $ 0 $ 707,150 $ 0 $ 0 $ 707,150 $ 263,355,297 $ 246,982,320 $ 253,986,120 $ 20,628,527 $ 21,799,370 $ 23,114,540 348,123 383,560 391,230 121,534 110,430 136,590 775,276 598,350 871,250 776,553 755,790 880,080 154,564 154,570 143,940 13,535,809 14,622,140 14,094,820 15,455 16,500 15,000 0 20,000 10,000 10,675 8,000 8,000 108,997 120,000 130,000 161,864 170,490 745,980 (944,604) 0 0 (1,455,176) 0 0 15,505 0 0 117,587 113,070 116,350 2,846 0 0 270 0 0 0 100 100 0 100 100 PAGE 186 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenue Detail - All Funds 4549 Hazmat Recovery 4553 Fire Maintenance Fees 4750 Grant Income -Federal 4901 Other Revenue 4911 Reimbursement from Other Funds 4914 Non -Abated Reimbursements 4916 Reimbursement from OPEB Trust 4941 Other Revenue - ActiveNet 8275 Trsf In-Fd 275 TOTAL 281 - FIRE FUND 282 - COMMUNITY FACILITIES DIST 85-1 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 4552 CFD Annexation Fees 4901 Other Revenue 8281 Transfer In -Fire Fund TOTAL 282 - COMMUNITY FACILITIES DIST 85-1 283 - COMMUNITY FACILITIES DIST 88-1 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 8281 Transfer In -Fire Fund TOTAL 283 - COMMUNITY FACILITIES DIST 88-1 285 - FIRE TECHNOLOGY FEE FUND 4401 Interest Earnings 4402 Unrealized Gain 4517 Technology Fee -Permit TOTAL 285 - FIRE TECHNOLOGY FEE FUND 288 - FIRE PROTECTION CAPITAL FUND 4112 Property Tax- Post RDA 4113 Property Tax- Post RDA Res Blc 4401 Interest Earnings 4402 Unrealized Gain TOTAL 288 - FIRE PROTECTION CAPITAL FUND TOTAL R.C. FIRE PROTECTION DISTRICT TOTAL ALL FUNDS 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 0 100 720 1,500 12,405 0 256,115 8,800 0 60,000 608,714 872,800 1,287,571 1,509,670 4,729 6,040 14,591 0 $ 36,558,650 $ 41,331,380 $ $ 6,260,965 $ 40,753 11,603 20,771 (95,027) 1,400 33,833 0 _ $ 6,274,298 $ 6,313,910 $ 44,290 13,160 20,950 0 0 0 1,240,940 100 2,000 0 8,500 8,980 655,500 1,488,050 6,040 42,827,150 6,914,950 20,830 3,320 58,790 0 0 0 2,735,990 $ 412,956 $ 413,070 $ 448,170 4,219 7,240 5,510 1,269 1,710 1,710 2,177,761 2,322,900 2,450,600 $ 2,596,205 $ 2,744,920 $ 2,905,990 $ 1.40 $ 160 $ 700 (693) 0 0 99 60 60 $ (454) $ 220 $ 760 $ 4,273,111 $ 4,855,480 $ 6,656,870 8,145,233 7,772,310 8,528,380 257,060 255,990 1,356,510 (1,355,358) 0 0 $ 11,320,046 $ 12,883,780 $ 16,541,760 $ 56,748,745 $ 64,593,550 $ 72,009,540 $ 320,104,042 $ 311,575,870 $ 325,995,660 PAGE 187 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenues by Fund 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget CITY OF RANCHO CUCAMONGA GENERAL FUND 001 - GENERAL FUND $ 137,160,233 $ 107,532,940 $ 112,270,660 TOTAL GENERAL FUND $ 137,160,233 $ 107,532,940 $ 112,270,660 OTHER GENERAL FUNDS 003 - REIMB ST/COUNTY PARKING CIT $ 102,324 $ 95,930 $ 93,340 006 - CVWD REIMBURSEMENTS 399,009 510,900 529,860 016 - COMM DEV TECHNICAL SRVCS FUND 217,175 399,700 510,660 017 - LAW ENFORCEMENT RESERVE (186,682) 56,830 151,930 018 - TRAFFIC SAFETY 343,851 409,650 399,650 020 - COMM DEV TECHNOLOGY FEE 308,118 335,750 492,500 022 - MOBILE HOME PARK PROGRAM 25,659 34,720 36,800 023 - ACCESSIBILITY COMPLIANCE FUND 35,483 49,600 52,160 025 - CAPITAL RESERVE 3,102,196 2,073,710 3,156,160 030 - COMMUNITY BENEFIT PROJECT FUND 4,935,816 0 1,117,930 073 - BENEFITS CONTINGENCY (106,618) 35,660 66,840 TOTAL OTHER GENERAL FUNDS $ 9,176,331 $ 4,002,450 $ 6,607,830 SPECIAL REVENUE 100 - ASSESSMENT DISTRICTS ADMIN $ 928,692 $ 704,550 $ 717,960 101 - AD 93-1 MASI COMMERCE CENTER 46 0 0 105 - AB2766 AIR QUALITY IMPROVEMENT 209,396 236,760 240,170 106 - MSRC AIR POLLUTION REDUCT GRNT 22,500 0 10,000 109 - PUBLIC ART TRUST FUND (19,665) 106,050 112,200 110 - BEAUTIFICATION (20,456) 5,910 12,180 111 - PARK LAND ACQUISITION 1,442,043 1,062,320 640,040 112 - DRAINAGE FAC/GENERAL 1,748,521 110,200 159,390 113 - COMMUNITY/REC CENTER DEVELPMNT 788,307 543,860 611,940 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 122,890 2,950 9,000 115 - HENDERSON/WARDMAN DRAINAGE (38,381) 0 0 116 - ETIWANDA DRAINAGE (30,329) 19,340 41,700 118 - UPPER ETIWANDA DRAINAGE (20,851) 6,020 12,420 119 - PARK IMPROVEMENT 1,508,998 325,260 391,880 120 - PARK DEVELOPMENT (273,199) 75,020 151,780 122 - SOUTH ETIWANDA DRAINAGE (38,247) 11,010 27,940 123 - LIBRARY IMPACT FEE 262,614 227,530 246,090 124 - TRANSPORTATION 8,897,021 3,692,020 5,204,900 125 - ANIMAL CENTER IMPACT FEE 52,526 47,420 48,590 126 - LOWER ETIWANDA DRAINAGE 385,839 7,770 23,470 127 - POLICE IMPACT FEE 152,732 132,650 144,610 128 - ETIWANDA NO. EQUESTRIAN FACIL. (24,702) 7,140 14,740 129 - UNDERGROUND UTILITIES (376,488) 124,350 238,280 130 - LMD #1 GENERAL CITY 1,313,188 1,423,890 1,485,700 131 - LMD #2 VICTORIA 3,859,734 4,223,160 4,745,120 133 - LMD #3B MEDIANS 805,828 917,460 975,000 134 - LMD #411 TERRA VISTA 2,534,628 2,878,040 3,075,510 135 - LMD #5 ANDOVER 1,670 2,750 2,920 136 - LMD #6R CARYN COMMUNITY 559,572 606,510 650,830 137 - LMD #7 NORTH ETIWANDA 989,495 1,019,250 1,027,140 PAGE 188 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenues by Fund 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 138 - LMD #8 SOUTH ETIWANDA 32,437 35,210 35,340 139 - LMD #9 LOWER ETIWANDA 621,648 697,990 816,620 140 - LMD #10 RANCHO ETIWANDA 618,881 664,130 722,910 141 - LMD 1 CAPITAL REPLACEMENT FUND 79,334 105,650 123,640 150 - GENERAL CITY STREET LIGHTS 418,263 354,830 350,000 151 - SLD #1 ARTERIAL 821,737 856,290 876,440 152 - SLD #2 RESIDENTIAL 433,439 497,360 527,180 153 - SLD #3 VICTORIA 367,334 390,380 395,730 154 - SLD #4 TERRA VISTA 164,463 168,480 168,570 155 - SLD #5 CARYN COMMUNITY 64,422 69,800 64,580 156 - SLD #6 INDUSTRIAL AREA 133,515 138,630 141,750 157 - SLD #7 NORTH ETIWANDA 147,495 172,690 157,050 158 - SLD #8 SOUTH ETIWANDA 7,945 90,370 119,150 174 - STATE GAS TAX 3,768,074 5,209,510 5,141,880 176 - MEASURE 11990-2010 (2,213) 770 1,370 177 - MEASURE I 2010-2040 4,329,761 3,757,390 4,678,640 178 - SB 140 (1,433) 0 0 179 - ROAD MAINT & REHAB ACCT 3,300,238 4,061,830 4,446,740 181 - SB 1 - TCEP 7,482,725 62,352,350 47,152,410 182 - AB 2928 TRAFFIC CONGEST RELIEF (11,356) 0 0 188 - INTEGRATED WASTE MANAGEMENT 1,842,986 1,836,310 2,087,450 194 - PROPOSITION 113 STATE FUNDING (8,831) 2,560 0 195 - STATE ASSET SEIZURE (1,846) 700 1,090 196 - CA ASSET SEIZURE 15% 2,537 2,730 2,820 198 - CITYWIDE INFRASTRUCTURE IMPRV (693,435) 268,110 507,450 204 - COMMUNITY DEVELOPMENT BLK GRNT 2,283,648 1,132,350 1,403,530 209 - FEDERAL SAFETEA-LU (16,050) 4,810 0 211 - PROP I - SLPP (639) 230 470 214 - PEDESTRIAN GRANT/ART 3 0 403,000 618,620 215 - ENRGY EFFICNCY/CONSRVATN GRNT 96 0 0 225 - CA RECYC/LITTER REDUCTION GRNT 41,114 43,480 43,650 227 - USED OIL RECYCLING PROGRAM 22,457 23,490 26,820 239 - FEDERAL GRANT FUNDS-DREIER (467) 0 0 272 - FREEDOM COURTYARD RSRC GRANTS 0 10 0 274 - STATE GRANTS FUND 62,523 102,360 2,801,110 275 - FEDERAL GRANTS FUND 27,540,270 1,000,000 1,831,550 290 - LIBRARY FUND 6,669,457 6,973,300 6,591,630 291 - CA STATE LIBRARY 66,445 20,000 20,000 292 - STAFF INNOVATION FD (CA ST LB) (8,967) 2,570 5,260 310 - PUBLIC LIBRARY BOND ACT-2000 (1,272) 0 0 329 - LIBRARY CAPITAL FUND 331,295 806,890 2,926,140 340 - DRUG ABATEMENT ACT (973) 0 600 354 - COPS PROGRAM GRANT -STATE 378,144 435,250 490,390 356 - JUSTICE ASSIST GRNT (JAG) ARRA 0 10 0 361 - JUSTICE ASSISTANCE GRANT(JAG) 20,437 0 0 381 - HOMELAND SECURITY GRANT -POLICE 30,158 37,300 35,450 383 - EMERGENCY MGMT PERFORMNCE GRNT 28,018 28,020 35,020 396 - HOUSING SUCCESSOR AGENCY 858,198 29,550 63,420 399 - EIFD (53) 0 99,450 838 - AD 91-2 REDEMPTION -DAY CANYON 23,112 27,370 28,170 847 - PD 85 CAPITAL REPLACEMENT FUND 105,641 134,220 145,740 PAGE 189 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenues by Fund 848 - PD 85 REDEMPTION FUND 868 - CFD 2000-03 PARK MAINTENANCE 875 - CFD 2017-01 NO. ETIWANDA 876 - CFD 2018-01 EMPIRE LAKES 877 - CFD 2018-01 CAPITAL RESERVE 878 - CFD 2022-01 STREET LIGHTING 879 - CFD 2022-02 INDUSTRIAL SERVICE TOTAL SPECIAL REVENUE CAPITAL PROJECTS 600 - AD 82-1 6TH ST INDUSTRIAL 602 - AD 84-1 DAY CREEK/MELLO 612 - CFD 2001-01 614 - CFD 2003-01 PROJECT FUND 615 - CFD 2003-01 CULTURAL CENTER 617 - CFD 2004-01 RANCHO ETIWANDA ES 680 - CFD 2006-01 VINTNER'S GROVE 681 - CFD 2006-02 AMADOR ON ROUTE 66 TOTAL CAPITAL PROJECTS ENTERPRISE FUNDS 700 - SPORTS COMPLEX 705 - MUNICIPAL UTILITY 706 - UTILITY PUBLIC BENEFIT FUND 708 - RCMU CAPITAL REPLACEMENT FUND 709 - RCMU CAP AND TRADE FUND 710 - SECOND STORY AND BEYOND 711 - FIBER OPTIC NETWORK TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS 712 - EQUIP/VEHICLE REPLACEMENT 714 - COMP EQUIP/TECH REPLCMENT FUND TOTAL INTERNAL SERVICE FUNDS TOTAL CITY OF RANCHO CUCAMONGA R.C. FIRE PROTECTION DISTRICT SPECIAL REVENUE 281 - FIRE FUND 282 - COMMUNITY FACILITIES DIST 85-1 283 - COMMUNITY FACILITIES DIST 88-1 285 - FIRE TECHNOLOGY FEE FUND 288 - FIRE PROTECTION CAPITAL FUND TOTAL SPECIAL REVENUE TOTAL R.C. FIRE PROTECTION DISTRICT 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 1,343,3 57 1,514,960 1,504,820 529,934 570,650 574,860 3,016 3,020 3,020 214,965 257,650 357,360 90,918 102,160 112,720 0 0 12,710 0 0 707,150 $ 90,276,824 $ 113,905,910 $ 109,979,970 $ (394) $ 140 $ 0 (41,173) 11,830 0 (105,646) 30,360 0 (6,100) 0 0 58 0 0 (129) 60 0 0 20 0 (151) 70 0 (153 535) 42.4RO 0 $ 2,118,733 $ 2,405,920 $ 2,766,720 14,269,767 14,286,340 17,337,300 304,037 301,970 307,700 (254,180) 74,450 153,720 502,787 456,600 502,400 0 0 924,580 2,634,008 1,229,810 560,070 $ 19,575,152 $ 18,755,090 $ 22,552,490 $ 1,357,557 $ 1,433,060 $ 1,412,930 5,962,728 1,310,390 1,162,240 S 7.320.285 S 2.743.450 $ 2.575.170 $ 263,355,290 $ 246,982,320 $ 253,986,120 $ 36,558,648 $ 41,331,380 $ 42,827,150 6,274,297 7,633,250 9,733,880 2,596,205 2,744,920 2,905,990 (454) 220 760 11,320,047 12,883,780 16,541,760 S 56.748_743 S 64.593550 S 72.009.540 $ 56,748,743 $ 64,593,550 $ 72,009,540 PAGE 190 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Revenues by Fund 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget TOTAL ALL FUNDS $ 320,104,033 $ 311,575,870 $ 325,995,660 PAGE 191 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 192 RANCHO CUCAMONGA CALIFORNIA SUMMARIES OF FINANCIAL DATA EXPENDITURE SUMMARIES PAGE 193 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Summary by Department — Operating Budget* Planning and ECon Development 2.62❑/❑ Innovation & Technology. 3.31❑/❑ Human Resources. 0.93❑/❑ Finance- 1.45% Administrative Services 5.13❑/❑ Building & Safety Services Public Works Services 1.47❑/❑ 7.76❑/❑ ngineering Services \ 2.25% Governance 1 1.48❑/❑ Library Services 3.36❑/❑ Community Services 5.13❑/❑ Records Management 0.42❑/❑ Community Improvement Animal Services 0.53❑/❑ 2.09❑/❑ Governance Police Fire District Animal Services Community Improvement Records Management Community Services Library Services Administrative Services Finance Human Resources Innovation & Technology Planning and Economic Development Building & Safety Services Engineering Services Public Works Services Total Operating Budget $ Police 29.77❑/❑ Fire District 32.32❑/❑ 2,583,090 51, 955, 060 56,410, 060 3,653,230 924,980 730,700 8,947,790 5,863,830 8,950,660 2,532,240 1,614,620 5,769,060 4,567,530 2,573,840 3,927,200 13.540.660 $ 174, 544, 550 *Operating Budget is comprised of the General Fund (Fund 001), Fire District Operational Funds (Funds 281, 282, and 283), and Library Fund (Fund 290). PAGE 194 CITY OF RANCHO CUCAMONGA� CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Summary by Category — Operating Budget 001 -GENERAL FUND PERSONNEL SERVICES OPERATIONS & MAINTENANCE CAPITAL OUTLAY DEBT SERVICE COST ALLOCATION TRANSFER OUT TOTAL GENERAL FUND 281 -FIRE FUND PERSONNEL SERVICES OPERATIONS & MAINTENANCE CAPITAL OUTLAY DEBT SERVICE TRANSFER OUT TOTAL FIRE FUND 282 -COMMUNITY FACILITIES DIST 85-1 PERSONNEL SERVICES OPERATIONS & MAINTENANCE CAPITAL OUTLAY TOTAL COMMUNITY FACILITIES DIST 85-1 283 -COMMUNITY FACILITIES DIST 88-1 PERSONNEL SERVICES OPERATIONS & MAINTENANCE TOTAL COMMUNITY FACILITIES DIST 88-1 290 -LIBRARY FUND PERSONNEL SERVICES OPERATIONS & MAINTENANCE CAPITAL OUTLAY TRANSFER OUT TOTAL LIBRARY FUND TOTAL OPERATING BUDGET 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 28,145,707 $ 36,865,060 $ 38,140,030 60,375,950 72,787,150 75,866,710 240,023 610,000 510,000 233,830 106,450 106,450 (6,616,220) (6,942,050) (7,049,650) $ 90,716,603 $ 107,532,940 $ 112,270,660 $ 22,954,548 $ 24,103,940 $ 23,967,070 11,744,878 13,263,610 13,562,400 0 0 0 31,368 399,990 111,090 $ 36,908,555 $ 41,331,380 $ 42,827,150 $ 6,225,520 $ 7,536,140 $ 9,075,680 772,503 863,220 953,320 0 855,000 647,920 $ 2,358,010 $ 2,473,140 $ 2,402,870 $ 2,596,205 $ 2,744,920 $ 2,905,990 $ 2,775,412 $ 4,123,300 $ 4,054,930 1,142,664 1,841,000 1,569,430 4,181 189,310 0 $ 4,562,597 $ 6,953,610 $ 5,863,830 �f 141,/S1,7bJ �f 10/,bl /,G1V �f 1/4,J44,77V PAGE 195 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - Operating Budget 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 001-GENERAL FUND PERSONNEL SERVICES 5000 - Regular Salaries $ 17,027,346 $ 21,480,130 $ 22,823,190 5005 - Overtime Salaries 322,363 350,730 367,340 5010 - Part Time Salaries 1,131,259 3,514,470 2,926,180 Fringe Benefits 9,554,419 11,347,440 11,843,670 5060 - Tuition Reimbursement 44,261 46,000 46,000 5061 - Employee Development 51,698 106,540 115,080 5065 - Coffee Fund 2,171 5,000 4,000 5070 - Executive Reimbursement 15,530 18,000 18,000 5093 - Other Funds -Salary Reimbursmnt (3,340) (3,250) (3,430) TOTAL PERSONNEL SERVICES $ 28,145,707 $ 36,865,060 $ 38,140,030 OPERATIONS & MAINTENANCE 5100 - Travel and Meetings $ 185,442 $ 479,050 $ 562,430 5102 - Training 183,463 336,580 371,000 5105 - Mileage 685 5,630 6,900 5150 - Office Supplies & Equipment 142,987 219,920 223,580 5151 - Postage 98,239 98,470 98,760 5152 - Computer Software 2,064 5,880 0 5160 - Membership Dues 137,634 196,310 201,330 5161 - Publications & Subscriptions 11,618 20,030 54,170 5165 - Licenses, Permits & Fees 67,327 171,460 309,620 5200 - Operations & Maintenance 1,108,708 2,085,190 1,976,490 5201 - O & MNolunteer Program 12,306 17,000 17,000 5204 - O & M/Facilities 313,372 478,480 502,480 5207 - O & M/Capital Supplies 122,651 17,000 17,900 5210 - O & M/Crime Prevention 19,702 29,000 29,000 5215 - O & M/Computer Equipment 25,315 23,440 13,980 5217 - Technical Investigative Costs 63,307 199,910 138,550 5220 - Cellular Technology 140,213 156,380 156,380 5250 - Vehicle Operations & Maint. 356,431 471,610 516,980 5251 - Depreciation - Vehicles 229,850 249,050 249,050 5252 - Emergency Equipment & Veh Rntl 30,270 37,500 39,000 5253 - Vehicle Collision Repair 0 100,000 150,000 5255 - Gasoline 745,116 757,890 757,890 5256 - Diesel Fuel 18,997 19,220 38,440 5257 - CNG Fuel 16,360 21,530 31,330 5260 - O&M/Animal Care 82,494 117,630 122,480 5262 - O&M/Community & Info Programs 1,681 2,000 2,000 5263 - O&M/Field Services 6,166 5,580 5,580 5264 - O&MNeterinarian Services 108,023 139,000 139,000 5265 - O&M/Kitten Nursery 11,859 10,000 10,000 5280 - Equip Operations & Maint 27,306 6,500 10,790 PAGE 196 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - Operating Budget 5281 - Depreciation - Equipment 5283 - Depreciation -Computer Equip 5285 - Safety Gear & Equipment 5300 - Contract Services 5303 - Contract Serv/Reimbursable 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5312 - Legal Services 5320 - Hazardous Waste Removal 5350 - Contract Vehicle Maint/Repair 5360 - Contract Serv/Animal Care 5362 - Contract Serv/Comm & Info Prgm 5363 - Contract Serv/Field Services 5364 - Contract Serv/Vet Services 5365 - Cont Srv-Spay/Neuter Program 5380 - Contract Equip. Maint/Repair 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5405 - Internet Services 5410 - Property Insurance 5510 - Property Tax Admin. Fee 5723 - Misc Contributions to Fire 5725 - Other Expenditures 5999 - Prior Period Adjustment TOTAL OPERATIONS & MAINTENANCE CAPITAL OUTLAY 5603 - Capital Outlay -Equipment 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project TOTAL CAPITAL OUTLAY DEBT SERVICE 5700 - Interest Expense 5701 - Principal Repayments 5703 - Capital Lease Payment 5704 - Long Tenn Debt Repymt Contra TOTAL DEBT SERVICE COST ALLOCATION 5990 - Cost Allocation Plan Offset 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 919,420 996,180 996,180 752,320 757,050 1,007,050 49,528 50,000 50,000 48,907,063 56,160,670 59,286,990 60,835 222,290 805,240 1,676,729 2,179,150 2,474,870 444,281 417,650 414,120 753,999 596,880 614,250 18,109 17,920 18,200 0 129,100 142,010 17,574 29,660 29,660 328 1,030 1,030 7,970 15,500 15,500 87,481 77,900 78,900 21,081 47,500 47,500 0 30,300 34,500 140,353 135,550 134,900 212,821 226,140 351,730 484,734 511,400 550,030 990,607 1,101,440 1,173,430 94,670 100,000 96,000 368,866 461,090 676,220 95,494 95,510 107,310 0 60,000 8,980 2,223 1,890,000 0 MO) n n 0U,3/J,YJ2 :� /2,/8/,13U /J,2S66,/1U $ 65,571 $ 10,000 S 10,000 2,560 0 0 171,892 600,000 500,000 $ 240.023 $ 610.000 S 510.000 $ 7,208 $ 6,220 $ 5,220 99,232 100,230 101,230 226,622 0 0 (99,232) 0 0 $ 233,830 $ 106,450 $ 106,450 $ (6,616,220) $ (6,942,050) $ (7,049,650) PAGE 197 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - Operating Budget TOTAL COST ALLOCATION TRANSFER OUT 9025 - Transfer Out -Capital Reserve 9130 - Transfer Out-LMDI 9131 -Transfer Out-LMD2 9136 - Transfer Out-LMD6R 9152 - Transfer Out-SLD2 9155 - Transfer Out-SLD5 9157 - Transfer Out-SLD7 9700 - Transfer Out -Sports Complex 9714 - Transfer Out - Comptr Eq Rplc 9848 - Transfer Out -Fund 848 TOTAL TRANSFER OUT TOTAL GENERAL FUND 281-FIRE FUND PERSONNEL SERVICES 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries Fringe Benefits 5082 - Reimb Personnel from CFD 85-1 5083 - Reimb Personnel from CFD 88-1 5093 - Other Funds -Salary Reimbursmnt TOTAL PERSONNEL SERVICES 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ (6.616.220) $ (6.942.050) $ (7.049.650) $ 1,220,460 $ 1,369,340 $ 1,644,340 30,743 64,290 66,960 274,756 318,570 369,270 31,266 40,120 42,740 76,021 85,110 96,900 19,610 25,160 19,940 23,081 39,240 21,590 1,581,226 1,987,170 2,323,380 5,008,320 0 0 71,829 177,330 112,000 $ 8.337,312 $ 4,106,330 $ 4.697,120 $ 90,716,604 $ 107,532,940 $ 112,270,660 $ 15,997,334 $ 16,488,240 $ 17,634,280 4,506,318 4,702,610 5,071,980 57,363 92,160 92,160 11,005,080 12, 858,230 12,682,220 (6,225,520) (7,536,140) (9,075,680) (2,358,010) (2,473,140) (2,402,870) (28,018) (28,020) (35,020) $ 22.954.547 $ 24.103.940 $ 23.967.070 OPERATIONS & MAINTENANCE 5100 - Travel and Meetings $ 14,618 $ 37,400 $ 39,520 5102 - Training 120,820 191,070 202,420 5150 - Office Supplies & Equipment 15,573 32,000 32,000 5151 - Postage 19 300 300 5155 - Public Relations/Educ Material 24,825 25,750 30,750 5160 - Membership Dues 5,115 10,080 9,590 5161 - Publications & Subscriptions 5,658 11,720 8,020 5165 - Licenses, Permits & Fees 9,815 10,870 11,060 5200 - Operations & Maintenance 361,443 420,460 402,040 5204 - O & M/Facilities 44,056 70,500 77,550 5220 - Cellular Technology 65,540 67,620 71,320 5240 - Operation of Acquired Property 1,755 2,800 2,800 5250 - Vehicle Operations & Maint. 162,227 226,860 230,480 5252 - Emergency Equipment & Veh Rntl 0 1,500 1,500 5255 - Gasoline 49,679 46,810 63,800 PAGE 198 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - Operating Budget 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5256 - Diesel Fuel 184,909 193,620 259,200 5258 - Propane 2,132 15,000 15,000 5280 - Equip Operations & Maint 37,103 44,680 48,350 5285 - Safety Gear & Equipment 127,761 118,740 124,740 5290 - Specialized Tools & Equipment 44,235 55,160 41,510 5291 - Equipment Supplies & Repairs 54,313 74,200 71,200 5300 - Contract Services 1,441,241 1,644,910 1,616,290 5304 - Contract Serv/Facilities 306,045 412,630 446,460 5312 - Legal Services 34,642 75,000 50,000 5320 - Hazardous Waste Removal 0 2,500 2,500 5321 - Fire Incident Costs 6,079 10,000 10,000 5400 - Telephone Utilities 15,815 19,160 18,440 5401 - Gas Utilities 13,041 21,860 37,900 5402 - Water Utilities 25,539 29,480 28,790 5403 - Electric Utilities 108,701 116,650 133,150 5410 - Property Insurance 102,412 395,220 188,310 5411 - Other Insurance 28,616 47,800 53,020 5416 - General Liability Insurance 451,090 598,740 851,700 5500 - Assessment Administration 97,570 70,350 70,420 5501 - Admin./General Overhead 3,270,700 3,353,760 3,353,760 5510 - Property Tax Admin. Fee 166,309 163,810 186,910 5720 - Misc Contributions to City 727,480 927,600 951,600 5725 - Other Expenditures 3,618,000 3,717,000 3,820,000 TOTAL OPERATIONS & MAINTENANCE $ 11.744.876 $ 13.263.610 $ 13.562.400 DEBT SERVICE 5700 - Interest Expense 5701 - Principal Repayments 5704 - Long Term Debt Repymt Contra TOTAL DEBT SERVICE TRANSFER OUT 9282 - Transfer Out-CFD 85-1 9283 - Transfer Out-CFD 88-1 TOTAL TRANSFER OUT TOTAL FIRE FUND 282-COMMUNITY FACILITIES DIST 85-1 PERSONNEL SERVICES 5081 - Reimb Personnel to Fire Fund TOTAL PERSONNEL SERVICES OPERATIONS & MAINTENANCE $ 31,368 $ 14,430 $ 920 368,617 385,560 110,170 (368,617) 0 0 $ 31,368 $ 399,990 $ 111,090 $ 0 $ 1,240,940 $ 2,735,990 2,177,761 2,322,900 2,450,600 $ 2.177.761 $ 3.563.840 $ 5.186.590 $ 36,908,552 $ 41,331,380 $ 42,827,150 $ 6,225,520 $ 7,536,140 $ 9,075,680 $ 6.225.520 $ 7.536.140 $ 9.075.680 PAGE 199 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - Operating Budget 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5165 - Licenses, Permits & Fees $ 3,641 $ 3,690 $ 5,850 5200 - Operations & Maintenance 9,695 10,000 11,250 5300 - Contract Services 378,183 418,020 458,660 5400 - Telephone Utilities 4,457 5,070 7,960 5401 - Gas Utilities 12,571 15,460 41,540 5402 - Water Utilities 13,484 13,890 15,820 5403 - Electric Utilities 58,393 68,020 83,170 5501 - Admin./General Overhead 292,080 329,070 329,070 TOTAL OPERATIONS & MAINTENANCE $ 772,504 $ 863,220 $ 953,320 CAPITAL OUTLAY 5650 - Capital Project $ 0 $ 855,000 $ 647,920 TOTAL CAPITAL OUTLAY $ 0 $ 855,000 $ 647,920 TOTAL COMMUNITY FACILITIES DIST 85-1 $ 6,998,024 $ 9,254,360 $ 10,676,920 283-COMMUNITY FACILITIES DIST 88-1 PERSONNEL SERVICES 5081 - Reimb Personnel to Fire Fund $ 2,358,010 $ 2,473,140 $ 2,402,870 TOTAL PERSONNEL SERVICES $ 2,358,010 $ 2,473,140 $ 2,402,870 OPERATIONS & MAINTENANCE 5165 - Licenses, Permits & Fees $ 1,536 $ 1,660 $ 1,750 5200 - Operations & Maintenance 3,077 4,000 3,850 5300 - Contract Services 93,824 103,950 328,980 5400 - Telephone Utilities 1,812 2,180 1,900 5401 - Gas Utilities 3,394 4,380 8,000 5402 - Water Utilities 4,573 5,240 4,470 5403 - Electric Utilities 19,218 20,260 24,060 5501 - Admin./General Overhead 110,760 130,110 130,110 TOTAL OPERATIONS & MAINTENANCE $ 238,194 $ 271,780 $ 503,120 TOTAL COMMUNITY FACILITIES DIST 88-1 290-LIBRARY FUND PERSONNEL SERVICES 5000 - Regular Salaries 5010 - Part Time Salaries TOTAL PERSONNEL SERVICES OPERATIONS & MAINTENANCE Fringe Benefits 5100 - Travel and Meetings 5102 - Training 7 [off ')AA @ 7 'Inn 07n @ 7 onQ oon $ 1,489,142 $ 1,941,930 $ 1,976,340 401,512 936,400 841,660 $ 1,890,654 $ 2,878,330 $ 2,818,000 884,758 1,244,970 1,236,930 $ 17,218 $ 26,720 $ 29,060 0 6,900 0 PAGE 200 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - Operating Budget 5105 - Mileage 5150 - Office Supplies & Equipment 5152 - Computer Software 5160 - Membership Dues 5200 - Operations & Maintenance 5207 - O & M/Capital Supplies 5215 - O & M/Computer Equipment 5220 - Cellular Technology 5300 - Contract Services 5400 - Telephone Utilities 5402 - Water Utilities 5403 - Electric Utilities 5405 - Internet Services 5501 - Admin./General Overhead 5725 - Other Expenditures TOTAL OPERATIONS & MAINTENANCE CAPITAL OUTLAY 5603 - Capital Outlay -Equipment TOTAL CAPITAL OUTLAY TRANSFER OUT 9001 - Transfer Out -General Fund 9329 - Transfer Out -Library Cap Fund 9710 - Transfer Out -Fund 710 TOTAL TRANSFER OUT TOTAL LIBRARY FUND TOTAL OPERATING BUDGET 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 110 550 350 4,785 18,000 16,000 3,879 3,600 3,600 3,344 6,170 5,940 600,548 767,470 762,520 50,629 44,000 44,000 34,035 3,000 61,080 267 0 0 205,650 356,720 343,940 1,042 1,200 1,200 5,577 6,010 4,060 78,192 85,000 66,360 20,785 54,000 54,000 116,600 128,260 177,320 $ 2,027,419 $ 3,085,970 $ 2,806,360 $ 4,181 $ 189,310 $ 0 $ 4,181 $ 189,310 $ 0 $ 140,340 $ 0 $ 0 500,000 800,000 0 $ 640,340 $ 800,000 $ 239,470 $ 4,J62,S94 $ 6,9b3,61U $ S,863,83U $ 141,781,978 $ 167,817,210 $ 174,544,550 PAGE 201 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Summary by Department — All Funds Public Works Services 10.89% Engineering Services 28.36% Planning and Economic Development 1.92% Building and Safety Services 0.75% Governance 0.73% Police 15.16% Innovation ands Technology 2.170/1) Human Resources 0.46% Finance Administrative Services 1.74% 9.690/0 Governance Police Fire District Animal Services Community Improvement Records Management Community Services Library Services Administrative Services Finance Human Resources Innovation and Technology Planning and Economic Development Building and Safety Services Engineering Services Public Works Services Total All Funds Budget Fire District 18.33% Animal Services 1.11% Community Improvement 0.26°/o Records Management 0.21% Community Services 2.85% Library Services 5.40% $ 2,583,090 53,652,330 64, 881, 920 3,913,880 924,980 730,700 10, 083, 750 19,124, 570 34, 287, 280 6,153, 250 1,614,620 7,690,460 6,785,400 2,640,000 100, 379, 870 38,554,850 $ 354,000,950 PAGE 202 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Summary by Category — All Funds CITY OF RANCHO CUCAMONGA PERSONNEL SERVICES OPERATIONS & MAINTENANCE CAPITAL OUTLAY DEBT SERVICE COST ALLOCATION TRANSFER OUT TOTAL CITY OF RANCHO CUCAMONGA R.C. FIRE PROTECTION DISTRICT PERSONNEL SERVICES OPERATIONS & MAINTENANCE CAPITAL OUTLAY DEBT SERVICE TRANSFER OUT TOTAL R.C. FIRE PROTECTION DISTRICT TOTAL ALL FUNDS 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 41,091,805 $ 52,755,240 $ 55,765,530 96,620,842 116,591,450 118,447,660 22,486,343 105,322,460 113,549,360 457,085 1,721,770 260,240 (6,616,220) (6,942,050) (7,049,650) 40,968,731 9,020,940 8,180,910 $ 195,008,586 $ 278,469,810 $ 289,154,050 $ 31,538,078 $ 34,113,220 $ 35,445,620 13,560,002 16,654,390 17,369,210 3,829,095 18,821,520 6,734,390 31,368 399,990 111,090 $ 246,250,356 $ 352,128,240 $ 354,000,950 PAGE 203 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds CITY OF RANCHO CUCAMONGA 001-GENERAL FUND 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries Fringe Benefits 5060 - Tuition Reimbursement 5061 - Employee Development 5065 - Coffee Fund 5070 - Executive Reimbursement 5093 - Other Funds -Salary Reimbursmnt 5100 - Travel and Meetings 5102 - Training 5105 - Mileage 5150 - Office Supplies & Equipment 5 15 1 -Postage 5152 - Computer Software 5160 - Membership Dues 5161 - Publications & Subscriptions 5165 - Licenses, Permits & Fees 5200 - Operations & Maintenance 5201 - O & M/Volunteer Program 5204 - O & M/Facilities 5207 - O & M/Capital Supplies 5210 - O & M/Crime Prevention 5215 - O & M/Computer Equipment 5217 - Technical Investigative Costs 5220 - Cellular Technology 5250 - Vehicle Operations & Maint. 5251 - Depreciation - Vehicles 5252 - Emergency Equipment & Veh Rntl 5253 - Vehicle Collision Repair 5255 - Gasoline 5256 - Diesel Fuel 5257 - CNG Fuel 5260 - O&M/Animal Care 5262 - O&M/Community & Info Programs 5263 - O&M/Field Services 5264 - O&M/Veterinarian Services 5265 - O&M/Kitten Nursery 5280 - Equip Operations & Maint 5281 - Depreciation - Equipment 5283 - Depreciation -Computer Equip 5285 - Safety Gear & Equipment 5300 - Contract Services 5303 - Contract Serv/Reimbursable 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 17,027,346 $ 21,480,130 $ 22,823,190 322,363 350,730 367,340 1,131,259 3,514,470 2,926,180 9,554,419 11,347,440 11,843,670 44,261 46,000 46,000 51,698 106,540 115,080 2,171 5,000 4,000 15,530 18,000 18,000 (3,340) (3,250) (3,430) 185,442 479,050 562,430 183,463 336,580 371,000 685 5,630 6,900 142,987 219,920 223,580 98,239 98,470 98,760 2,064 5,880 0 137,634 196,310 201,330 11,618 20,030 54,170 67,327 171,460 309,620 1,108,708 2,085,190 1,976,490 12,306 17,000 17,000 313,372 478,480 502,480 122,651 17,000 17,900 19,702 29,000 29,000 25,315 23,440 13,980 63,307 199,910 138,550 140,213 156,380 15 6,3 80 356,431 471,610 516,980 229,850 249,050 249,050 30,270 37,500 39,000 0 100,000 150,000 745,116 757,890 757,890 18,997 19,220 38,440 16,360 21,530 31,330 82,494 117,630 122,480 1,681 2,000 2,000 6,166 5,580 5,580 108,023 139,000 139,000 11,859 10,000 10,000 27,306 6,500 10,790 919,420 996,180 996,180 752,320 757,050 1,007,050 49,528 50,000 50,000 48,907,063 56,160,670 59,286,990 60,835 222,290 805,240 PAGE 204 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5312 - Legal Services 5320 - Hazardous Waste Removal 5350 - Contract Vehicle Maint/Repair 5360 - Contract Serv/Animal Care 5362 - Contract Serv/Comm & Info Prgm 5363 - Contract Serv/Field Services 5364 - Contract Serv/Vet Services 5365 - Cont Srv-Spay/Neuter Program 5380 - Contract Equip. Maint/Repair 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5405 - Internet Services 5410 - Property Insurance 5510 - Property Tax Admin. Fee 5603 - Capital Outlay -Equipment 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project 5700 - Interest Expense 5701 - Principal Repayments 5703 - Capital Lease Payment 5704 - Long Term Debt Repymt Contra 5723 - Misc Contributions to Fire 5725 - Other Expenditures 5990 - Cost Allocation Plan Offset 5999 - Prior Period Adjustment 9025 - Transfer Out -Capital Reserve 9130 - Transfer Out-LMD1 9131 -Transfer Out-LMD2 9136 - Transfer Out-LMD6R 9152 - Transfer Out-SLD2 9155 - Transfer Out-SLD5 9157 - Transfer Out-SLD7 9700 - Transfer Out -Sports Complex 9714 - Transfer Out - Comptr Eq Rplc 9848 - Transfer Out -Fund 848 TOTAL GENERAL FUND 003-REIMB ST/COUNTY PARKING CIT 5200 - Operations & Maintenance TOTAL REIMB ST/COUNTY PARKING CIT 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 1,676,729 2,179,150 2,474,870 444,281 417,650 414,120 753,999 596,880 614,250 18,109 17,920 18,200 0 129,100 142,010 17,574 29,660 29,660 328 1,030 1,030 7,970 15,500 15,500 87,481 77,900 78,900 21,081 47,500 47,500 0 30,300 34,500 140,353 135,550 134,900 212,821 226,140 351,730 484,734 511,400 550,030 990,607 1,101,440 1,173,430 94,670 100,000 96,000 368,866 461,090 676,220 95,494 95,510 107,310 65,571 10,000 10,000 2,560 0 0 171,892 600,000 500,000 7,208 6,220 5,220 99,232 100,230 101,230 226,622 0 0 (99,232) 0 0 0 60,000 8,980 2,223 1,890,000 0 (6,616,220) (6,942,050) (7,049,650) (120) 0 0 1,220,460 1,369,340 1,644,340 30,743 64,290 66,960 274,756 318,570 369,270 31,266 40,120 42,740 76,021 85,110 96,900 19,610 25,160 19,940 23,081 39,240 21,590 1,581,226 1,987,170 2,323,380 5,008,320 0 0 71,829 177,330 112,000 $ 90,716,604 $ 107,532,940 $ 112,270,660 $ 102,631 $ 95,930 $ 93,340 $ 102,631 $ 95,930 $ 93,340 PAGE 205 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5000 - Regular Salaries $ 70,635 $ 140,300 $ 146,580 Fringe Benefits 39,030 70,050 72,740 5200 - Operations & Maintenance 54,736 82,900 83,900 5250 - Vehicle Operations & Maint. 20,740 0 0 5252 - Emergency Equipment & Veh Rntl 0 1,000 1,000 5255 - Gasoline 5,318 6,470 6,470 5256 - Diesel Fuel 2,489 3,490 6,980 5257 - CNG Fuel 2,375 3,240 3,240 5350 - Contract Vehicle Maint/Repair 0 22,180 25,000 5380 - Contract Equip. Maint/Repair 0 10,000 20,000 9001 - Transfer Out -General Fund 90,510 122,300 27,850 9712 - T/O Equipment/Vehicle Replacem 300,000 156,300 107,000 TOTAL CVWD REIMBURSEMENTS $ 585,833 $ 618,230 $ 500,760 016-COMM DEV TECHNICAL SRVCS FUND 5010 - Part Time Salaries $ 0 $ 0 $ 33,670 Fringe Benefits 0 0 490 5102 - Training 0 500 500 5200 - Operations & Maintenance 0 5,500 0 5300 - Contract Services 802,189 703,000 196,000 TOTAL COMM DEV TECHNICAL SRVCS FUND $ 802,189 $ 709,000 S 230,660 017-LAW ENFORCEMENT RESERVE 5207 - O & M/Capital Supplies $ 25,877 $ 30,000 $ 30,000 5300 - Contract Services 91,100 65,000 65,000 5501 - Admin./General Overhead 13,350 6,260 6,410 5602 - Capital Outlay -Bldg & Imprvmnt 0 0 60,000 5603 - Capital Outlay -Equipment 368,756 293,300 293,300 5650 - Capital Project 5,240 0 100,000 TOTAL LAW ENFORCEMENT RESERVE $ 504,323 $ 394,560 $ 554,710 018-TRAFFIC SAFETY 5207 - O & M/Capital Supplies $ 0 $ 0 $ 2,000 5300 - Contract Services 243,067 405,000 395,000 5501 - Admin./General Overhead 4,250 4,650 4,760 TOTAL TRAFFIC SAFETY $ 247,317 $ 409,650 $ 401,760 020-COMM DEV TECHNOLOGY FEE 5501 - Admin./General Overhead $ 145,910 $ 152,710 $ 156,420 TOTAL COMM DEV TECHNOLOGY FEE $ 145,910 $ 152,710 $ 156,420 022-MOBILE HOME PARK PROGRAM 5200 - Operations & Maintenance $ 16,710 $ 16,710 $ 16,710 5300 - Contract Services 0 5,000 5,000 PAGE 206 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5501 - Admin./General Overhead 3,500 8,780 8,990 5720 - Misc Contributions to City 3,340 3,250 3,430 TOTAL MOBILE HOME PARK PROGRAM $ 23,550 $ 33,740 $ 34,130 023-ACCESSIBILITY COMPLIANCE FUND 5102 - Training $ 6,995 $ 12,500 $ 12,500 5160 - Membership Dues 0 80 0 5200 - Operations & Maintenance 1,950 12,500 12,500 5501 - Admin./General Overhead 1,390 6,860 7,030 TOTAL ACCESSIBILITY COMPLIANCE FUND $ 10,335 $ 31,940 $ 32,030 025-CAPITAL RESERVE 5207 - O & M/Capital Supplies $ 4,529 $ 150,000 $ 150,000 5300 - Contract Services 169,354 351,000 245,130 5320 - Hazardous Waste Removal 19,812 21,000 21,000 5411 - Other Insurance 68,993 91,630 106,560 5416 - General Liability Insurance 823,196 1,068,020 1,078,500 5417 - General Liability Claims 653,528 500,000 500,000 5501 - Admin./General Overhead 28,460 60,160 61,810 5600 - Capital Outlay -Land 565,299 0 0 5602 - Capital Outlay -Bldg & Imprvmnt 1,076,667 480,000 3,270,910 5603 - Capital Outlay -Equipment 286,798 0 0 5607 - Cap Outlay-Impry Oth Than Bldg 8,310 0 0 5650 - Capital Project 345,160 6,765,000 10,622,800 9711 - Transfer Out -Fund 711 937,291 934,100 0 9714 - Transfer Out - Comptr Eq Rplc 421,864 421,870 0 TOTAL CAPITAL RESERVE $ 5,409,261 $ 10,842,780 $ 16,056,710 073-BENEFITS CONTINGENCY 5000 - Regular Salaries $ 1,393,503 $ 1,111,400 $ 1,164,510 Fringe Benefits 20,206 16,120 16,890 5501 - Admin./General Overhead 11,350 11,940 12,230 TOTAL BENEFITS CONTINGENCY $ 1,425,059 $ 1,139,460 $ 1,193,630 100-ASSESSMENT DISTRICTS ADMIN 5000 - Regular Salaries $ 159,653 $ 181,630 $ 196,160 5010 - Part Time Salaries 7,965 0 0 Fringe Benefits 87,976 90,210 97,340 5100 - Travel and Meetings 1,814 7,000 8,500 5102 - Training 0 1,000 1,000 5105 - Mileage 0 300 300 5150 - Office Supplies & Equipment 276 1,500 1,500 5200 - Operations & Maintenance 17,555 15,750 17,750 5300 - Contract Services 172,930 136,780 131,700 5312 - Legal Services 0 0 10,000 PAGE 207 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5501 - Admin./General Overhead 444,710 358,780 367,490 TOTAL ASSESSMENT DISTRICTS ADMIN $ 892,879 $ 792,950 $ 831,740 101-AD 93-1 MAST COMMERCE CENTER 5501 - Admin./General Overhead $ 180 $ 0 $ 0 9001 - Transfer Out -General Fund 312,107 0 0 TOTAL AD 93-1 MASI COMMERCE CENTER $ 312,287 $ 0 $ 0 105-AB2766 AIR QUALITY IMPROVEMENT 5200 - Operations & Maintenance $ 10,722 $ 11,840 $ 13,840 5300 - Contract Services 1,550 1,640 1,730 5501 - Admin./General Overhead 5,520 1,640 1,680 5604 - Capital Outlay -Vehicles 100 80,000 0 5650 - Capital Project 232,534 217,000 594,400 TOTAL AB2766 AIR QUALITY IMPROVEMENT $ 250,426 $ 312,120 $ 611,650 106-MSRC AIR POLLUTION REDUCT GRNT 5604 - Capital Outlay -Vehicles $ 0 $ 0 $ 10,000 5650 - Capital Project 22,405 0 0 TOTAL MSRC AIR POLLUTION REDUCT GRNT $ 22,405 $ 0 $ 10,000 109-PUBLIC ART TRUST FUND 5200 - Operations & Maintenance $ 1,623 $ 48,000 $ 48,000 5300 - Contract Services 2,500 0 0 5501 - Admin./General Overhead 40 510 520 TOTAL PUBLIC ART TRUST FUND $ 4,163 $ 48,510 $ 48,520 110-BEAUTIFICATION 5501 - Admin./General Overhead $ 790 $ 400 $ 410 TOTAL BEAUTIFICATION $ 790 $ 400 $ 410 111-PARK LAND ACQUISITION 5501 - Admin./General Overhead $ 2,480 $ 2,850 $ 2,920 TOTAL PARK LAND ACQUISITION $ 2,480 $ 2,850 $ 2,920 112-DRAINAGE FAC/GENERAL 5000 - Regular Salaries $ 26,757 $ 32,520 $ 0 Fringe Benefits 14,842 16,260 0 5501 - Admin./General Overhead 8,200 7,920 8,110 5650 - Capital Project 138,660 100,000 100,000 TOTAL DRAINAGE FAC/GENERAL $ 188.459 $ 156.700 $ 108.110 PAGE 208 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 113-COMMUNITY/REC CENTER DEVELPMNT 5501 - Admin./General Overhead TOTAL COMMUNITY/REC CENTER DEVELPMNT 114-DRAINAGE-ETIWANDA/SAN SEVAINE 5501 - Admin./General Overhead TOTAL DRAINAGE-ETIWANDA/SAN SEVAINE 115-HENDERSON/WARDMAN DRAINAGE 5501 - Admin./General Overhead TOTAL HENDERSON/WARDMAN DRAINAGE 116-ETIWANDA DRAINAGE 5000 - Regular Salaries Fringe Benefits 5501 - Admin./General Overhead 5650 - Capital Project TOTAL ETIWANDA DRAINAGE 118-UPPER ETIWANDA DRAINAGE 5501 - Admin./General Overhead TOTAL UPPER ETIWANDA DRAINAGE 119-PARK IMPROVEMENT 5300 - Contract Services 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5607 - Cap Outlay-Impry Oth Than Bldg TOTAL PARK IMPROVEMENT 120-PARK DEVELOPMENT 5102 - Training 5150 - Office Supplies & Equipment 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project TOTAL PARK DEVELOPMENT 122-SOUTH ETIWANDA DRAINAGE 5501 - Admin./General Overhead 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 910 $ 690 $ 710 $ 910 $ 690 $ 710 $ 250 $ 130 $ 130 $ 250 $ 130 $ 130 $ 360 $ 0 $ 0 $ 360 $ 0 $ 0 19,328 $ 0 $ 0 10,721 0 0 3,880 3,310 3,390 59394 100,000 100,000 $ 39,323 $ 103,310 $ 103,390 $ 450 $ 0 $ 0 $ 450 $ 0 $ 0 $ 0 $ 300,000 $ 250,000 750 1,840 1,880 0 700,000 0 0 910,020 772,690 $ 750 $ 1,911,860 $ 1,024,570 $ 0 $ 500 $ 500 0 200 200 120 5,000 5,000 24,633 50,000 79,000 18,690 12,880 13,190 0 0 9,870 471,000 450,000 0 $ 514,443 $ 518,580 $ 107,760 $ 800 $ 460 $ 470 PAGE 209 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail — All Funds TOTAL SOUTH ETIWANDA DRAINAGE 123-LIBRARY IMPACT FEE 5501 - Admin./General Overhead TOTAL LIBRARY IMPACT FEE 124-TRANSPORTATION 5000 - Regular Salaries Fringe Benefits 5300 - Contract Services 5501 - Admin./General Overhead 5650 - Capital Project TOTAL TRANSPORTATION 125-ANIMAL CENTER IMPACT FEE 5501 - Admin./General Overhead 5602 - Capital Outlay -Bldg & Imprvmnt TOTAL ANIMAL CENTER IMPACT FEE 126-LOWER ETIWANDA DRAINAGE 5501 - Admin./General Overhead TOTAL LOWER ETIWANDA DRAINAGE 127-POLICE IMPACT FEE 5501 - Admin./General Overhead 5602 - Capital Outlay -Bldg & Imprvmnt TOTAL POLICE IMPACT FEE 128-ETIWANDA NO. EQUESTRIAN FACIL. 5501 - Admin./General Overhead TOTAL ETIWANDA NO. EQUESTRIAN FACIL. 129-UNDERGROUND UTILITIES 5005 - Overtime Salaries Fringe Benefits 5501 - Admin./General Overhead 5650 - Capital Project TOTAL UNDERGROUND UTILITIES 130-LMD #1 GENERAL CITY 5000 - Regular Salaries 5005 - Overtime Salaries 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 260 $ 1,150 $ 1,180 $ 365,855 $ 267,350 $ 254,340 202,942 133,680 127,170 5,696 0 0 7a *11 A 71 72f1 75 57(1 $ 60 $ 630 $ 650 0 20,000 260,000 $ 60 $ 20,630 $ 260,650 $ 480 $ 290 $ 300 $ 480 $ 290 $ 300 $ 200 $ 1,280 $ 1,310 0 170,000 170,000 $ 200 $ 171,280 $ 171,310 $ 540 $ 0 $ 0 $ 540 $ 0 $ 0 $ 1,016 $ 0 $ 0 15 0 0 8,330 4,980 5,100 93,586 0 0 $ 102,947 $ 4,980 $ 5,100 $ 21,739 $ 18,720 $ 20,030 3 0 0 PAGE 210 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5010 - Part Time Salaries 563 11,940 11,940 Fringe Benefits 12,059 12,890 13,570 5200 - Operations & Maintenance 46,534 73,750 63,750 5204 - O & M/Facilities 0 2,300 2,530 5250 - Vehicle Operations & Maint. 382 0 0 5252 - Emergency Equipment & Veh Rntl 0 5,800 6,300 5280 - Equip Operations & Maint 0 3,000 3,000 5300 - Contract Services 498,812 578,810 649,120 5304 - Contract Serv/Facilities 6,811 7,410 8,150 5310- Tree Maintenance 88,821 145,780 132,670 5350 - Contract Vehicle Maint/Repair 0 2,000 2,000 5400 - Telephone Utilities 2,016 1,890 2,160 5402 - Water Utilities 309,519 380,530 380,530 5403 - Electric Utilities 37,522 42,100 43,170 5500 - Assessment Administration 62,850 43,290 43,290 5501 - Admin./General Overhead 56,690 71,750 73,490 5650 - Capital Project 0 272,000 0 5720 - Misc Contributions to City 660 660 660 9141 - Transfer Out -Fund 141 90,000 90,000 90,000 TOTAL LMD #1 GENERAL CITY 131-LMD #2 VICTORIA 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries Fringe Benefits 5200 - Operations & Maintenance 5250 - Vehicle Operations & Maint. 5252 - Emergency Equipment & Veh Rntl 5300 - Contract Services 5310 - Tree Maintenance 5350 - Contract Vehicle Maint/Repair 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5504 - Interfund Allocation 5603 - Capital Outlay -Equipment 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project TOTAL LMD #2 VICTORIA 133-LMD #313 MEDIANS 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries $ 1,234,981 $ 1,764,620 $ 1,546,360 $ 440,800 $ 603,190 $ 632,100 3,710 1,090 1,090 13,643 62,900 62,900 245,344 320,130 333,480 59,691 90,300 90,300 4,269 0 0 0 200 200 1,275,981 1,368,240 1,833,860 189,739 263,320 284,240 0 5,000 5,000 905,638 952,430 952,430 48,615 51,160 60,950 35,080 24,760 24,760 324,160 364,420 373,270 83,160 83,160 86,840 906 28,790 8,000 0 25,000 25,000 606,278 2,086,450 1,675,000 $ 4,237,014 $ 6,330,540 $ 6,449,420 $ 77,555 $ 98,810 $ 107,960 0 0 3,500 3,747 880 880 PAGE 211 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget Fringe Benefits 44,096 49,460 53,850 5152 - Computer Software 495 500 500 5200 - Operations & Maintenance 12,258 20,050 19,300 5204 - O & M/Facilities 1,615 11,500 12,080 5300 - Contract Services 301,001 415,440 458,750 5304 - Contract Serv/Facilities 167,520 189,730 208,760 5310 - Tree Maintenance 16,568 32,430 34,480 5402 - Water Utilities 111,603 134,440 134,440 5403 - Electric Utilities 29,333 38,030 33,570 5500 - Assessment Administration 6,240 4,460 4,460 5501 - Admin./General Overhead 44,070 52,730 54,010 5603 - Capital Outlay -Equipment 0 105,000 0 TOTAL LMD #3B MEDIANS $ 816,101 $ 1,153,460 $ 1,126,540 134-LMD #4R TERRA VISTA 5000 - Regular Salaries $ 567,906 $ 700,970 $ 753,220 5005 - Overtime Salaries 1,143 1,050 11,550 5010 - Part Time Salaries 10,103 29,420 29,410 Fringe Benefits 315,110 358,900 383,940 5200 - Operations & Maintenance 50,212 87,620 87,620 5250 - Vehicle Operations & Maint. 4,345 0 0 5252 - Emergency Equipment & Veh Rntl 0 1,700 1,700 5280 - Equip Operations & Maint 1,286 5,750 5,750 5300 - Contract Services 536,778 661,440 802,190 5310 - Tree Maintenance 60,335 87,900 106,130 5350 - Contract Vehicle Maint/Repair 0 6,000 6,000 5402 - Water Utilities 420,205 477,240 477,240 5403 - Electric Utilities 21,752 22,990 24,970 5500 - Assessment Administration 20,980 14,440 14,440 5501 - Admin./General Overhead 257,850 295,250 302,420 5603 - Capital Outlay -Equipment 0 27,000 0 5607 - Cap Outlay-Impry Oth Than Bldg 0 0 943,750 5650 - Capital Project 425,671 700,000 838,000 TOTAL LMD #4R TERRA VISTA $ 2,693,676 $ 3,477,670 $ 4,788,330 135-LMD #5 ANDOVER 5000 - Regular Salaries $ 870 $ 1,990 $ 2,080 Fringe Benefits 483 1,000 1,040 5200 - Operations & Maintenance 475 1,300 1,300 5300 - Contract Services 490 1,490 1,620 5402 - Water Utilities 818 930 930 5403 - Electric Utilities 155 200 170 5500 - Assessment Administration 240 170 170 5501 - Admin./General Overhead 850 2,340 2,340 PAGE 212 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds TOTAL LMD #5 ANDOVER 136-LMD #6R CARYN COMMUNITY 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries Fringe Benefits 5200 - Operations & Maintenance 5252 - Emergency Equipment & Veh Rnt] 5300 - Contract Services 5310 - Tree Maintenance 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5650 - Capital Project TOTAL LMD #6R CARYN COMMUNITY 137-LMD #7 NORTH ETIWANDA 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries Fringe Benefits 5200 - Operations & Maintenance 5204 - O & M/Facilities 5252 - Emergency Equipment & Veh Rntl 5300 - Contract Services 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5607 - Cap Outlay-Impry Oth Than Bldg 5720 - Misc Contributions to City TOTAL LMD #7 NORTH ETIWANDA 138-LMD #8 SOUTH ETIWANDA 5000 - Regular Salaries Fringe Benefits 5200 - Operations & Maintenance 5300 - Contract Services 5310 - Tree Maintenance 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget a, 4,s81 a Y,4LU a Y,bJu $ 12,369 $ 12,800 $ 13,870 2,718 0 0 79 1,460 1,460 6,901 6,840 7,390 7,014 9,400 10,550 0 200 200 205,098 305,220 334,360 41,347 66,900 65,310 167,663 165,600 173,540 3,463 4,700 39880 6,680 4,570 4,570 40,790 51,030 52,270 453 900 4,000 0 50,000 50,000 $ 494,575 $ 679,620 $ 721,400 $ 124,016 $ 136,510 $ 143,520 1,662 0 0 2,655 24,170 249170 68,705 75,180 78,840 25,981 49,470 49,470 0 5,000 5,000 3,000 6,200 6,200 413,619 474,290 530,610 2,605 2,750 3,030 38,272 67,920 78,410 359,559 343,150 3729150 16,495 16,770 19,820 16,130 11,070 11,070 104,930 125,140 128,180 1,359 7,200 12,000 0 0 152,000 680 680 680 $ 1,179,668 $ 1,345,500 $ 1,615,150 $ 4,439 $ 3,770 $ 4,160 2,462 1,890 2,080 756 1,500 1,500 11,767 10,620 11,670 2,422 5,730 9,000 PAGE 213 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5402 - Water Utilities 7,638 9,950 9,950 5403 - Electric Utilities 482 630 520 5500 - Assessment Administration 1,060 730 0 5501 - Admin./General Overhead 9,310 12,900 310 TOTAL LMD 48 SOUTH ETIWANDA $ 40,336 $ 47,720 $ 39,190 139-LMD #9 LOWER ETIWANDA 5000 - Regular Salaries $ 197,151 $ 214,420 $ 226,890 5010 - Part Time Salaries 3,375 22,430 22,420 Fringe Benefits 109,204 113,820 120,040 5200 - Operations & Maintenance 13,722 17,800 17,800 5252 - Emergency Equipment & Veh Rntl 911 1,200 1,200 5300 - Contract Services 85,452 126,510 139,970 5310 - Tree Maintenance 33,277 39,770 56,650 5402 - Water Utilities 68,116 75,190 81,030 5403 - Electric Utilities 3,873 4,240 4,340 5500 - Assessment Administration 7,700 5,240 5,240 5501 - Admin./General Overhead 59,630 70,610 72,320 5603 - Capital Outlay -Equipment 181 370 1,600 TOTAL LMD #9 LOWER ETIWANDA $ 582,592 $ 691,600 $ 749,500 140-LMD #10 RANCHO ETIWANDA 5000 - Regular Salaries $ 143,728 $ 157,960 $ 164,680 5005 - Overtime Salaries 1,604 1,050 1,050 5010 - Part Time Salaries 4,834 36,110 36,110 Fringe Benefits 79,773 89,660 93,110 5200 - Operations & Maintenance 10,338 20,270 18,270 5204 - O & M/Facilities 24,979 26,500 26,650 5252 - Emergency Equipment & Veh Rntl 1,608 3,300 3,600 5280 - Equip Operations & Maint 0 1,000 1,000 5300 - Contract Services 88,888 171,810 194,520 5304 - Contract Serv/Facilities 2,605 3,770 4,160 5310 - Tree Maintenance 11,524 23,410 21,090 5402 - Water Utilities 137,561 136,660 142,380 5403 - Electric Utilities 14,047 14,560 18,100 5500 - Assessment Administration 4,120 2,820 2,820 5501 - Admin./General Overhead 82,110 93,180 95,440 5603 - Capital Outlay -Equipment 725 1,430 6,400 5607 - Cap Outlay-Impry Oth Than Bldg 0 0 384,000 5720 - Misc Contributions to City 650 650 650 TOTAL LMD #10 RANCHO ETIWANDA $ 609,094 $ 784,140 $ 1,214,030 141-LMD 1 CAPITAL REPLACEMENT FUND 5200 - Operations & Maintenance $ 0 $ 10,000 $ 10,000 5300 - Contract Services 0 30,000 30,000 PAGE214 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5501 - Admin./General Overhead 650 630 650 5603 - Capital Outlay -Equipment 3,625 7,130 32,000 5607 - Cap Outlay-Impry Oth Than Bldg 11,634 69,000 174,520 5650 - Capital Project 0 50,000 50,000 TOTAL LMD 1 CAPITAL REPLACEMENT FUND $ 15,909 $ 166,760 $ 297,170 150-GENERAL CITY STREET LIGHTS 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead TOTAL GENERAL CITY STREET LIGHTS 151-SLD #1 ARTERIAL 5000 - Regular Salaries Fringe Benefits 5102 - Training 5160 - Membership Dues 5200 - Operations & Maintenance 5220 - Cellular Technology 5280 - Equip Operations & Maint 5300 - Contract Services 5380 - Contract Equip. Maint/Repair 5400 - Telephone Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 9150 - Transfer Out -Fund 150 TOTAL SLD #1 ARTERIAL 152-SLD #2 RESIDENTIAL 5102 - Training 5160 - Membership Dues 5200 - Operations & Maintenance 5300 - Contract Services 5380 - Contract Equip. Maint/Repair 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 9150 - Transfer Out -Fund 150 TOTAL SLD #2 RESIDENTIAL 153-SLD #3 VICTORIA 5000 - Regular Salaries Fringe Benefits 5102 - Training $ 170,734 $ 100,000 $ 100,000 243,580 250,000 250,000 4,830 0 0 $ 419,144 $ 350,000 $ 350,000 $ 7,018 $ 15,990 $ 27,320 3,893 8,000 13,660 70 220 220 0 80 80 3,357 45,520 48,140 0 2,000 2,000 0 500 500 0 47,750 47,750 0 4,280 4,280 1,108 1,500 1,500 500,400 497,600 587,960 152,990 106,710 106,710 58,940 68,660 70,330 114,643 113,200 111,640 $ 842,419 $ 912,010 $ 1,022,090 $ 0 $ 220 $ 220 0 80 80 0 410 410 619 20,950 20,990 0 50 50 320,711 336,000 367,250 38,080 26,350 26,350 1,920 2,440 2,500 112,312 110,860 109,330 $ 473,642 $ 497,360 $ 527,180 $ 11,790 $ 22,660 $ 34,940 6,540 11,330 17,470 90 220 220 PAGE 215 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 5160 - Membership Dues 5200 - Operations & Maintenance 5300 - Contract Services 5380 - Contract Equip. Maint/Repair 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5700 - Interest Expense 5701 - Principal Repayments 5704 - Long Tenn Debt Repymt Contra 9150 - Transfer Out -Fund 150 TOTAL SLD #3 VICTORIA 154-SLD #4 TERRA VISTA 5000 - Regular Salaries Fringe Benefits 5102 - Training 5160 - Membership Dues 5200 - Operations & Maintenance 5280 - Equip Operations & Maint 5300 - Contract Services 5380 - Contract Equip. Maint/Repair 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5700 - Interest Expense 5701 - Principal Repayments 5704 - Long Term Debt Repymt Contra 9150 - Transfer Out -Fund 150 TOTAL SLD #4 TERRA VISTA 155-SLD #5 CARYN COMMUNITY 5000 - Regular Salaries Fringe Benefits 5200 - Operations & Maintenance 5300 - Contract Services 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 9150 - Transfer Out -Fund 150 TOTAL SLD #5 CARYN COMMUNITY 156-SLD #6 INDUSTRIAL AREA 5000 - Regular Salaries Fringe Benefits 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 0 80 80 9,080 200 200 0 8,050 8,050 0 30 30 138,904 133,100 146,200 34,240 24,820 24,820 7,300 11,180 11,450 1,110 0 0 1,307,095 0 0 (1,307,095) 0 0 44,539 43,960 43,370 $ 253,593 $ 255,630 $ 286,830 $ 11,790 $ 22,660 $ 35,730 6,540 11,330 17,870 0 220 220 0 80 80 4,914 1,070 1,070 2,247 0 0 0 3,730 3,730 0 110 110 60,998 63,000 69,260 20,950 14,420 14,420 5,490 8,570 8,780 1,974 1,460 1,360 510,007 9,860 9,860 (510,007) 0 0 20,684 20,410 20,130 $ 2,339 $ 5,030 $ 0 1,298 2,520 0 1,065 0 0 0 1,770 1,770 28,720 30,100 32,560 6,670 4,570 4,570 1,510 3,120 3,200 9,820 9,690 9,560 $ 11,790 $ 22,660 $ 0 6,540 11,330 0 PAGE 216 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5200 - Operations & Maintenance 977 0 0 5280 - Equip Operations & Maint 2,191 0 0 5300 - Contract Services 0 2,780 2,780 5403 - Electric Utilities 50,729 53,600 55,560 5500 - Assessment Administration 5,610 4,030 4,030 5501 - Admin./General Overhead 5,510 9,240 9,460 5700 - Interest Expense 407 0 0 5701 - Principal Repayments 478,687 0 0 5704 - Long Term Debt Repymt Contra (478,687) 0 0 9150 - Transfer Out -Fund 150 15,374 15,170 14,980 TOTAL SLD #6 INDUSTRIAL AREA $ 99,128 $ 118,810 $ 86,810 157-SLD #7 NORTH ETIWANDA 5000 - Regular Salaries $ 7,018 $ 15,990 $ 0 Fringe Benefits 3,893 8,000 0 5200 - Operations & Maintenance 40 0 0 5300 - Contract Services 0 5,630 5,630 5403 - Electric Utilities 87,924 92,000 100,760 5500 - Assessment Administration 20,370 13,980 13,980 5501 - Admin./General Overhead 3,820 6,370 6,520 9150 - Transfer Out -Fund 150 31,126 30,720 30,310 TOTAL SLD #7 NORTH ETIWANDA $ 154,191 $ 172,690 $ 157,200 158-SLD #8 SOUTH ETIWANDA 5000 - Regular Salaries $ 11,010 $ 20,990 $ 33,790 Fringe Benefits 6,107 10,500 16,900 5102 - Training 0 220 220 5160 - Membership Dues 0 80 80 5200 - Operations & Maintenance 30 410 410 5300 - Contract Services 0 1,980 1,980 5380 - Contract Equip. Maint/Repair 0 50 50 5403 - Electric Utilities 30,658 31,800 34,640 5500 - Assessment Administration 8,290 5,700 5,700 5501 - Admin./General Overhead 5,730 7,520 7,700 5700 - Interest Expense 211 0 0 5701 - Principal Repayments 248,008 0 0 5704 - Long Term Debt Repymt Contra (248,008) 0 0 9150 - Transfer Out -Fund 150 10,964 10,820 10,680 TOTAL SLD #8 SOUTH ETIWANDA $ 73,000 $ 90,070 $ 112,150 174-STATE GAS TAX 5000 - Regular Salaries $ 1,023,947 $ 1,242,300 $ 1,313,480 5005 - Overtime Salaries 6,326 12,000 12,000 5010 - Part Time Salaries 16,111 29,120 29,120 Fringe Benefits 564,105 626,030 658,550 PAGE 217 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 5102 - Training 5200 - Operations & Maintenance 5250 - Vehicle Operations & Maint. 5280 - Equip Operations & Maint 5300 - Contract Services 5350 - Contract Vehicle Maint/Repair 5380 - Contract Equip. Maint/Repair 5403 - Electric Utilities 5501 - Admin./General Overhead 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project TOTAL STATE GAS TAX 176-MEASURE I 1990-2010 5501 - Admin./General Overhead 5650 - Capital Project TOTAL MEASURE I 1990-2010 177-MEASURE I 2010-2040 5000 - Regular Salaries 5005 - Overtime Salaries Fringe Benefits 5300 - Contract Services 5501 - Admin./General Overhead 5650 - Capital Project TOTAL MEASURE 12010-2040 179-ROAD MAINT & REHAB ACCT 5501 - Admin./General Overhead 5650 - Capital Project TOTAL ROAD MAINT & REHAB ACCT 181-SB 1 - TCEP 5501 - Admin./General Overhead 5650 - Capital Project TOTAL SB 1 - TCEP 188-INTEGRATED WASTE MANAGEMENT 5000 - Regular Salaries 5005 - Overtime Salaries Fringe Benefits 5100 - Travel and Meetings 5102 - Training 5105 - Mileage 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 1,223 2,780 2,780 974 620 620 5,876 0 0 775 0 0 191,628 635,170 636,890 0 6,110 6,110 0 1,200 1,200 104,705 95,000 99,370 242,890 256,350 262,570 0 0 35,000 $ 5,246,705 $ 7,756,680 $ 6,392,940 $ 440 $ 230 $ 240 12,485 0 0 $ 12,925 $ 230 $ 240 $ 248,697 $ 281,500 $ 313,340 14,302 14,300 14,300 137,482 140,410 156,350 1,063,945 1,193,190 1,250,000 51,510 56,300 57,670 533,647 2,250,000 1,845,000 $ 2,049,583 $ 3,935,700 $ 3,636,660 $ 910 $ 4,350 $ 4,460 2,375,641 1,600,000 5,045,000 $ 2,376,551 $ 1,604,350 $ 5,049,460 $ 650 $ 2,350 $ 2,410 $ 7,482,725 $ 62,352,350 $ 47,152,410 $ 675,886 $ 684,240 $ 732,730 60,944 65,000 65,000 371,405 340,360 362,370 292 3,000 6,000 0 1,000 2,000 0 300 300 PAGE 218 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5150 - Office Supplies & Equipment 1,000 1,000 1,000 5160 - Membership Dues 600 980 1,060 5200 - Operations & Maintenance 13,040 25,500 29,500 5204 - O & M/Facilities 0 530 570 5300 - Contract Services 109,418 103,100 142,800 5304 - Contract Serv/Facilities 3,441 3,800 4,180 5501 - Admin./General Overhead 124,890 107,360 109,970 9001 - Transfer Out -General Fund 218,390 218,390 0 TOTAL INTEGRATED WASTE MANAGEMENT $ 1,579,306 $ 1,554,560 $ 1,457,480 194-PROPOSITION 1B STATE FUNDING 5501 - Admin./General Overhead $ 200 $ 110 $ 0 TOTAL PROPOSITION 1B STATE FUNDING $ 200 $ 110 $ 0 195-STATE ASSET SEIZURE 5207 - O & M/Capital Supplies $ 9,320 $ 1,100 $ 0 5501 - Admin./General Overhead 470 370 380 5605 - Capital Outlay -Computer Equip 4,158 0 0 9196 - Transfer Out -Fund 196 2,680 2,680 2,680 TOTAL STATE ASSET SEIZURE $ 16,628 $ 4,150 $ 3,060 196-CA ASSET SEIZURE 15% 5300 - Contract Services $ 0 $ 2,980 $ 2,980 5501 - Admin./General Overhead 70 40 40 TOTAL CA ASSET SEIZURE 15% $ 70 $ 3,020 $ 3,020 198-CITYWIDE INFRASTRUCTURE IMPRV 5000 - Regular Salaries $ 23 $ 7,120 $ 7,300 Fringe Benefits 13 3,540 3,650 5300 - Contract Services 21,862 0 0 5312 - Legal Services 0 0 20,000 5501 - Admin./General Overhead 21,740 14,880 15,240 5650 - Capital Project 255,706 1,421,000 4,124,350 TOTAL CITYWIDE INFRASTRUCTURE IMPRV $ 299,344 $ 1,446,540 $ 4,170,540 204-COMMUNITY DEVELOPMENT BLK GRNT 5000 - Regular Salaries $ 142,023 $ 109,100 $ 110,510 5005 - Overtime Salaries 402 0 0 Fringe Benefits 78,601 54,240 54,910 5501 - Admin./General Overhead 35,290 42,530 43,560 5650 - Capital Project 2,048,268 926,480 1,194,550 5999 - Prior Period Adjustment (1,250) 0 0 TOTAL COMMUNITY DEVELOPMENT BLK GRNT $ 2,303,334 $ 1,132,350 $ 1,403,530 PAGE 219 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 214-PEDESTRIAN GRANT/ART 3 5650 - Capital Project TOTAL PEDESTRIAN GRANT/ART 3 220-S.B. CO. MEASURE I COMM RAIL 5999 - Prior Period Adjustment TOTAL S.B. CO. MEASURE I COMM RAIL 225-CA RECYC/LITTER REDUCTION GRNT 5005 - Overtime Salaries Fringe Benefits 5100 - Travel and Meetings 5102 - Training 5200 - Operations & Maintenance 5300 - Contract Services TOTAL CA RECYC/LITTER REDUCTION GRNT 227-USED OIL RECYCLING PROGRAM 5005 - Overtime Salaries Fringe Benefits 5100 - Travel and Meetings 5200 - Operations & Maintenance 5501 - Admin./General Overhead TOTAL USED OIL RECYCLING PROGRAM 274-STATE GRANTS FUND 5200 - Operations & Maintenance 5300 - Contract Services 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project 9001 - Transfer Out -General Fund 9131 - Transfer Out-LMD2 9188 - Transfer Out -Integrated Waste 9705 - Transfer Out -Municipal Utility TOTAL STATE GRANTS FUND 275-FEDERAL GRANTS FUND 5300 - Contract Services 5650 - Capital Project 9001 - Transfer Out -General Fund 9281 - Transfer Out -Fire Fund TOTAL FEDERAL GRANTS FUND 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 0 $ 403,000 $ 618,620 $ 120 $ 0 $ 0 $ 120 $ 0 $ 0 $ 2,527 $ 4,600 $ 4,600 37 70 70 0 2,000 3,000 900 1,400 1,600 22,077 35,000 31,000 $ 39,041 $ 57,070 $ 55,270 $ 12,369 $ 18,000 $ 18,000 179 270 270 0 150 150 3,638 7,000 9,000 680 1,030 1,050 $ 0 $ 53,710 $ 75,710 12,154 42,500 62,500 0 0 286,750 58,477 0 1,900,000 0 1,150 1,150 0 0 250,000 0 5,000 5,000 0 0 220,000 $ 70,631 $ 102,360 $ 2,801,110 $ 38,704 $ 0 $ 0 0 1,000,000 1,831,550 27,484,512 0 0 14,591 0 0 PAGE 220 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 290-1,I13RARY FUND 5000 - Regular Salaries 5010 - Part Time Salaries Fringe Benefits 5100 - Travel and Meetings 5102 - Training 5105 - Mileage 5150 - Office Supplies & Equipment 5152 - Computer Software 5160 - Membership Dues 5200 - Operations & Maintenance 5207 - O & M/Capital Supplies 5215 - O & M/Computer Equipment 5220 - Cellular Technology 5300 - Contract Services 5400 - Telephone Utilities 5402 - Water Utilities 5403 - Electric Utilities 5405 - Internet Services 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5725 - Other Expenditures 9001 - Transfer Out -General Fund 9329 - Transfer Out -Library Cap Fund 9710 - Transfer Out -Fund 710 TOTAL LIBRARY FUND 291-CA STATE LIBRARY 5200 - Operations & Maintenance 5300 - Contract Services 5504 - Admin./General Overhead TOTAL CA STATE LIBRARY 292-STAFF INNOVATION FD (CA ST LB) 5100 - Travel and Meetings 5501 - Admin./General Overhead TOTAL STAFF INNOVATION FD (CA ST LB) 329-LIBRARY CAPITAL FUND 5501 - Admin./General Overhead 5650 - Capital Project TOTAL LIBRARY CAPITAL FUND 354-COPS PROGRAM GRANT -STATE 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 1,489,142 $ 1,941,930 $ 1,976,340 401,512 936,400 841,660 884,758 1,244,970 1,236,930 17,218 26,720 29,060 0 6,900 0 110 550 350 4,785 18,000 16,000 3,879 3,600 3,600 3,344 6,170 5,940 600,548 767,470 762,520 50,629 44,000 44,000 34,035 3,000 61,080 267 0 0 205,650 356,720 343,940 1,042 1,200 1,200 5,577 6,010 4,060 78,192 85,000 66,360 20,785 54,000 54,000 116,600 128,260 177,320 4,181 189,310 0 0 333,400 0 140,340 0 0 500,000 800,000 0 0 0 239.470 $ 79,287 $ 20,000 $ 20,000 9,036 0 150 530 610 620 $ 0 $ 8,500 $ 18,500 250 200 200 $ 250 $ 8,700 $ 18,700 $ 710 $ 500 $ 510 286,082 3,899,340 12,295,000 ?RC, 707 G 2 RQQ Ran �t 17 7Q5 51() PAGE 221 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5000 - Regular Salaries $ 0 $ 0 $ 31,290 Fringe Benefits 0 0 15,650 5100 - Travel and Meetings 3,401 5,000 5,000 5215 - O & M/Computer Equipment 0 0 3,170 5300 - Contract Services 195,424 300,000 375,000 5501 - Admin./General Overhead 3,520 4,400 4,510 TOTAL COPS PROGRAM GRANT -STATE $ 202,345 $ 309,400 $ 434,620 381-HOMELAND SECURITY GRANT -POLICE 5300 - Contract Services $ 1,347 $ 0 $ 0 5603 - Capital Outlay -Equipment 17,253 37,300 35,450 5605 - Capital Outlay -Computer Equip 11,558 0 0 TOTAL HOMELAND SECURITY GRANT -POLICE $ 30,158 $ 37,300 $ 35,450 383-EMERGENCY MGMT PERFORMNCE GRNT 5723 - Misc Contributions to Fire $ 28,018 $ 28,020 $ 35,020 TOTAL EMERGENCY MGMT PERFORMNCE GRNT $ 28,018 $ 28,020 $ 35,020 396-HOUSING SUCCESSOR AGENCY 5245 - Subsidies To Low/Mod Housing $ 32,971 $ 33,600 $ 28,740 5300 - Contract Services 150,000 150,000 150,000 5620 - Project Improvement Costs 3,505,193 0 0 5699 - Capital Proj Contra Acct (FS) (3,505,193) 0 0 5720 - Misc Contributions to City 200,000 200,000 200,000 TOTAL HOUSING SUCCESSOR AGENCY $ 382,971 $ 383,600 $ 378,740 399-EIFD 5100 - Travel and Meetings $ 858 $ 1,000 $ 200 5150 - Office Supplies & Equipment 750 250 0 5200 - Operations & Maintenance 5,348 100 800 5300 - Contract Services 216,468 0 25,000 5312 - Legal Services 13,111 50,000 7,500 9001 - Transfer Out -General Fund 5,210 0 0 TOTAL EIFD $ 241,745 $ 51,350 $ 33,500 600-AD 82-1 6TH ST INDUSTRIAL 5501 - Admin./General Overhead $ 10 $ 0 $ 0 TOTAL AD 82-1 6TH ST INDUSTRIAL $ 10 $ 0 $ 0 602-AD 84-1 DAY CREEKIMELLO 5501 - Admin./General Overhead $ 890 $ 0 $ 0 TOTAL AD 84-1 DAY CREEK/MELLO $ 890 $ 0 $ 0 PAGE 222 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 612-CFD 2001-01 5501 - Admin./General Overhead TOTAL CFD 2001-01 614-CFD 2003-01 PROJECT FUND 5501 - Admin./General Overhead TOTAL CFD 2003-01 PROJECT FUND 700-SPORTS COMPLEX 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries Fringe Benefits 5080 - Pension Expense 5165 - Licenses, Permits & Fees 5200 - Operations & Maintenance 5204 - O & M/Facilities 5250 - Vehicle Operations & Maint. 5252 - Emergency Equipment & Veh Rntl 5280 - Equip Operations & Maint 5299 - Depreciation Expense 5300 - Contract Services 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5501 - Admin./General Overhead 5700 - Interest Expense 5701 - Principal Repayments 5704 - Long Term Debt Repymt Contra TOTAL SPORTS COMPLEX 705-MUNICIPAL UTILITY 5000 - Regular Salaries 5010 - Part Time Salaries Fringe Benefits 5080 - Pension Expense 5100 - Travel and Meetings 5102 - Training 5150 - Office Supplies & Equipment 5152 - Computer Software 5160 - Membership Dues 5161 - Publications & Subscriptions 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 2,020 $ 0 $ 0 $ 2,020 $ 0 $ 0 $ 60 $ 0 $ 0 $ 60 $ 0 $ 0 $ 691,922 $ 735,150 $ 929,870 42,962 37,220 60,000 82,006 232,960 232,960 386,834 436,830 532,600 (743,371) 0 0 0 250 280 102,887 126,600 132,790 36,566 51,620 54,210 1,500 1,500 1,500 3,561 4,500 4,800 15,966 17,600 19,360 560,032 0 0 62,422 115,760 57,070 137,713 181,460 208,080 0 35,980 37,400 1,103 1,230 1,230 14,243 14,250 14,250 113,309 100,440 117,300 173,538 150,000 199,960 20,000 20,000 20,490 16,655 15,390 14,160 125,905 127,180 128,410 (1715 905) 0 0 $ 350,732 $ 356,740 $ 461,260 32,169 51,810 11,070 197,577 185,510 227,600 159,935 0 0 1,997 5,250 6,010 17,979 42,000 42,000 742 2,500 2,500 11,400 14,000 14,000 7,094 20,140 20,240 1,750 1,930 1,930 PAGE 223 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 5165 - Licenses, Permits & Fees 0 0 170 5209 - O & M/Electric Utility 9,811,021 11,681,870 12,992,210 5215 - O & M/Computer Equipment 2,202 4,000 0 5216 - Solar Net Metering 14,106 1,000 1,000 5220 - Cellular Technology 98,985 86,300 121,300 5299 - Depreciation Expense 1,341,460 0 0 5309 - Contract Srvc/Electric Utility 466,046 937,390 987,220 5312 - Legal Services 50,505 230,000 130,000 5400 - Telephone Utilities 576 540 540 5501 - Admin./General Overhead 200,950 210,690 215,810 5603 - Capital Outlay -Equipment 157,524 215,000 215,000 5650 - Capital Project 133,831 691,000 1,915,370 5699 - Capital Proj Contra Acct (FS) (136,758) 0 0 5720 - Misc Contributions to City 5,000 5,000 5,000 5725 - Other Expenditures 290,419 0 0 5899 - Clearing Acct-Electric Utility (370) 0 0 5900 - Bad Debt Expense -Electric Util 25 0 0 9001- TransferOut-General Fund 1,457,300 1,474,290 1,745,960 TOTAL MUNICIPAL UTILITY $ 14,674,197 $ 16,216,960 $ 19,116,190 706-UTILITY PUBLIC BENEFIT FUND 5000 - Regular Salaries $ 113,723 $ 139,330 $ 151,710 Fringe Benefits 61,164 68,910 75,080 5160 - Membership Dues 1,270 1,220 1,240 5161 - Publications & Subscriptions 0 200 200 5209 - O & M/Electric Utility 56,015 196,800 206,800 5300 - Contract Services 0 25,000 25,000 5501 - Admin./General Overhead 20,390 19,880 20,360 TOTAL UTILITY PUBLIC BENEFIT FUND $ 252,562 $ 451,340 $ 480,390 708-RCMU CAPITAL REPLACEMENT FUND 5501 - Admin./General Overhead $ 4,130 $ 0 $ 0 TOTAL RCMU CAPITAL REPLACEMENT FUND $ 4,130 $ 0 $ 0 709-RCMU CAP AND TRADE FUND 5501 - Admin./General Overhead $ 250 $ 0 $ 0 TOTAL RCMU CAP AND TRADE FUND $ 250 $ 0 $ 0 710-SECOND STORY AND BEYOND 5000 - Regular Salaries $ 0 $ 0 $ 67,690 5010 - Part Time Salaries 0 0 446,050 Fringe Benefits 0 0 168,650 5100 - Travel and Meetings 0 0 2,500 5102 - Training 0 0 300 5105 - Mileage 0 0 200 PAGE224 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2021/22 Actual 2022/23 Adopted Budget 2023/24 Adopted Budget 5150 - Office Supplies & Equipment 0 0 5,000 5200 - Operations & Maintenance 0 0 79,980 5215 - O & M/Computer Equipment 0 0 1,000 5300 - Contract Services 0 0 119,300 5402 - Water Utilities 0 0 1,950 5403 - Electric Utilities 0 0 31,960 TOTAL SECOND STORY AND BEYOND $ 0 $ 0 S 924,580 711-FIBER OPTIC NETWORK 5150 - Office Supplies & Equipment $ 0 $ 5,000 $ 5,000 5160 - Membership Dues 155 550 550 5200 - Operations & Maintenance 202,889 276,200 276,200 5299 - Depreciation Expense 237,560 0 0 5300 - Contract Services 175,685 299,300 187,240 5330 - Payment to Trustee 0 5,500 5,500 5501 - Admin./General Overhead 14,310 14,310 14,660 5650 - Capital Project 677,985 10,000 164,300 5699 - Capital Proj Contra Acct (FS) (677,985) 0 0 5700 - Interest Expense 349,433 484,100 0 5701 - Principal Repayments 440,000 450,000 0 5704 - Long Term Debt Repymt Contra (440,000) 0 0 5705 - Defeasance of Bonds (178,802) 0 0 TOTAL FIBER OPTIC NETWORK $ 801,230 $ 1,544,960 $ 653,450 712-Eo UIPNEHICLE REPLACEMENT 5200 - Operations & Maintenance $ 165,825 $ 356,850 $ 391,890 5299 - Depreciation Expense 775,313 0 0 5300 - Contract Services 0 13,500 12,000 5501 - Admin./General Overhead 22,590 30,080 30,810 5603 - Capital Outlay -Equipment 116,784 529,070 853,430 5604 - Capital Outlay -Vehicles 132,072 380,000 820,000 5650 - Capital Project 149,776 150,000 165,000 5699 - Capital Proj Contra Acct (FS) (238,604) 0 0 TOTAL EQUIPNEHICLE REPLACEMENT $ 1,123,756 $ 1,459,500 $ 2,273,130 714-COMP EQUIP/TECH REPLCMENT FUND 5000 - Regular Salaries $ 0 $ 0 $ 36,560 5010 - Part Time Salaries 0 0 67,160 Fringe Benefits 0 0 31,600 5152 - Computer Software 0 175,000 0 5215 - O & M/Computer Equipment 114,791 175,000 125,000 5299 - Depreciation Expense 855,411 0 0 5300 - Contract Services 219,719 4,600,000 1,386,100 5501 - Admin./General Overhead 13,040 19,510 19,980 5603 - Capital Outlay -Equipment 58,317 60,000 60,000 PAGE 225 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 5605 - Capital Outlay -Computer Equip 5699 - Capital Proj Contra Acct (FS) 5700 - Interest Expense 5703 - Capital Lease Payment 5704 - Long Term Debt Repymt Contra TOTAL COMP EQUIP/TECH REPLCMENT FUND 838-AD 91-2 REDEMPTION -DAY CANYON 5000 - Regular Salaries Fringe Benefits 5500 - Assessment Administration 5501 - Admin./General Overhead TOTAL AD 91-2 REDEMPTION -DAY CANYON 847-PD 85 CAPITAL REPLACEMENT FUND 5200 - Operations & Maintenance 5252 - Emergency Equipment & Veh Rntl 5300 - Contract Services 5501 - Admin./General Overhead 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project TOTAL PD 85 CAPITAL REPLACEMENT FUND 848-PD 85 REDEMPTION FUND 5000 - Regular Salaries 5005 - Overtime Salaries Fringe Benefits 5200 - Operations & Maintenance 5204 - O & M/Facilities 5252 - Emergency Equipment & Veh Rntl 5280 - Equip Operations & Maint 5300 - Contract Services 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5400 - Telephone Utilities 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project 5720 - Misc Contributions to City 9847 - Transfer Out -Fund 847 TOTAL PD 85 REDEMPTION FUND 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 119,709 1,060,000 195,000 (128,026) 0 0 32,269 19,990 0 488,350 507,340 0 (488,350) 0 0 1� �) 0,010,54U Z� I,YLI,4UU $ 10,729 $ 13,360 $ 14,360 5,952 6,680 7,180 1,900 1,300 1,300 2,590 2,770 2,840 $ 21,171 $ 24,110 $ 25,680 $ 0 $ 15,000 $ 15,000 0 29000 2,000 8,163 23,000 23,000 720 1,050 1,080 0 200,000 0 5,956 459,870 200,000 $ 14,839 $ 700,920 $ 241,080 $ 118,568 $ 156,730 $ 169,250 3,436 3,680 4,600 65,502 78,430 84,490 42,902 57,120 57,270 0 3,000 3,300 1,979 6,500 6,500 814 3,000 3,300 261,744 368,470 409,830 12,621 14,260 15,690 20,490 24,240 24,380 1,447 3,940 1,600 197,134 193,210 204,200 139,682 136,860 184,270 144,590 99,190 99,190 54,060 63,140 64,670 108,552 0 479,000 0 0 600,000 2,960 2,960 2,960 116,800 116,800 116,800 $ 1,293,281 $ 1,331,530 $ 2,531,300 PAGE 226 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 868-CFD 2000-03 PARK MAINTENANCE 5000 - Regular Salaries $ 121,236 $ 134,670 $ 138,820 5005 - Overtime Salaries 98 0 0 5010 - Part Time Salaries 4,177 7,280 7,280 Fringe Benefits 67,392 69,470 71,340 5200 - Operations & Maintenance 15,799 27,500 27,500 5300 - Contract Services 71,231 78,520 84,850 5310 - Tree Maintenance 1,082 5,520 25,000 5402 - Water Utilities 123,512 120,020 127,840 5403 - Electric Utilities 2,939 3,120 3,580 5500 - Assessment Administration 1,890 1,290 1,290 5501 - Admin./General Overhead 68,660 79,520 81,450 5607 - Cap Outlay-Impry Oth Than Bldg 72,261 0 0 TOTAL CFD 2000-03 PARK MAINTENANCE $ 550,277 $ 526,910 $ 568,950 875-CFD 2017-01 NO. ETIWANDA 5500 - Assessment Administration $ 1,200 $ 1,200 $ 1,200 5501 - Admin./General Overhead 20 20 20 TOTAL CFD 2017-01 NO. ETIWANDA $ 1,220 $ 1,220 $ 1,220 876-CFD 2018-01 EMPIRE LAKES 5102 - Training $ 0 $ 220 $ 220 5160 - Membership Dues 0 80 80 5200 - Operations & Maintenance 0 11,070 11,070 5300 - Contract Services 4,909 19,060 19,060 5380 - Contract Equip. Maint/Repair 0 110 110 5403 - Electric Utilities 6,383 6,500 6,500 5500 - Assessment Administration 1,960 1,850 1,850 5501 - Admin./General Overhead 0 3,030 3,100 9130 - Transfer Out-LMD1 26,440 37,720 70,920 9141 - Transfer Out -Fund 141 7,940 11,320 21,700 9151 - Transfer Out -Fund 151 7,940 11,320 16,830 9152 - Transfer Out-SLD2 18,510 26,400 44,240 9847 - Transfer Out -Fund 847 10,580 15,090 25,990 9848 - Transfer Out -Fund 848 11,900 15,090 29,360 9877 - Transfer Out - CFD Emp Lak 97,050 99,960 106,160 TOTAL CFD 2018-01 EMPIRE LAKES $ 193,612 $ 258,820 $ 357,190 878-CFD 2022-01 STREET LIGHTING 5500 - Assessment Administration $ 0 $ 0 $ 30 9151 - Transfer Out -Fund 151 0 0 5,920 9152 - Transfer Out-SLD2 0 0 150 9156 - Transfer Out-SLD6 0 0 6,610 TOTAL CFD 2022-01 STREET LIGHTING $ 0 $ 0 $ 12,710 PAGE 227 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 2021/22 Actual 2022/23 Adopted Budget 2023/24 Adopted Budget 879-CFD 2022-02 INDUSTRIAL SERVICE 5500 - Assessment Administration $ 0 $ 0 $ 20 TOTAL CFD 2022-02 INDUSTRIAL SERVICE $ 0 $ 0 $ 20 TOTAL CITY OF RANCHO CUCAMONGA $ 195,008,586 $ 278,469,810 $ 289,154,050 R.C. FIRE PROTECTION DISTRICT 281-FIRE FUND 5000 - Regular Salaries $ 15,997,334 $ 16,488,240 $ 17,634,280 5005 - Overtime Salaries 4,506,318 4,702,610 5,071,980 5010 - Part Time Salaries 57,363 92,160 92,160 Fringe Benefits 11,005,080 12,858,230 12,682,220 5082 - Reimb Personnel from CFD 85-1 (6,225,520) (7,536,140) (9,075,680) 5083 - Reimb Personnel from CFD 88-1 (2,358,010) (2,473,140) (2,402,870) 5093 - Other Funds -Salary Reimbursmnt (28,018) (28,020) (35,020) 5100 - Travel and Meetings 14,618 37,400 39,520 5102 - Training 120,820 191,070 202,420 5150 - Office Supplies & Equipment 15,573 32,000 32,000 5151 - Postage 19 300 300 5155 - Public Relations/Educ Material 24,825 25,750 30,750 5160 - Membership Dues 5,115 10,080 9,590 5161 - Publications & Subscriptions 5,658 11,720 8,020 5165 - Licenses, Permits & Fees 9,815 10,870 11,060 5200 - Operations & Maintenance 361,443 420,460 402,040 5204 - O & M/Facilities 44,056 70,500 77,550 5220 - Cellular Technology 65,540 67,620 71,320 5240 - Operation of Acquired Property 1,755 2,800 2,800 5250 - Vehicle Operations & Maint. 162,227 226,860 230,480 5252 - Emergency Equipment & Veh Rntl 0 1,500 1,500 5255 - Gasoline 49,679 46,810 63,800 5256 - Diesel Fuel 184,909 193,620 259,200 5258 - Propane 2,132 15,000 15,000 5280 - Equip Operations & Maint 37,103 44,680 48,350 5285 - Safety Gear & Equipment 127,761 118,740 124,740 5290 - Specialized Tools & Equipment 44,235 55,160 41,510 5291 - Equipment Supplies & Repairs 54,313 74,200 71,200 5300 - Contract Services 1,441,241 1,644,910 1,616,290 5304 - Contract Serv/Facilities 306,045 412,630 446,460 5312 - Legal Services 34,642 75,000 50,000 5320 - Hazardous Waste Removal 0 2,500 2,500 5321 - Fire Incident Costs 6,079 10,000 10,000 5400 - Telephone Utilities 15,815 19,160 18,440 5401 - Gas Utilities 13,041 21,860 37,900 5402 - Water Utilities 25,539 29,480 28,790 5403 - Electric Utilities 108,701 116,650 133,150 5410 - Property Insurance 102,412 395,220 188,310 PAGE 228 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 5411 - Other Insurance 5416 - General Liability Insurance 5500 - Assessment Administration 5501 - Admin./General Overhead 5510 - Property Tax Admin. Fee 5700 - Interest Expense 5701 - Principal Repayments 5704 - Long Term Debt Repymt Contra 5720 - Misc Contributions to City 5725 - Other Expenditures 9282 - Transfer Out-CFD 85-1 9283 - Transfer Out-CFD 88-1 TOTAL FIRE FUND 282-COMMUNITY FACILITIES DIST 85-1 5081 - Reimb Personnel to Fire Fund 5165 - Licenses, Permits & Fees 5200 - Operations & Maintenance 5300 - Contract Services 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5501 - Admin./General Overhead 5650 - Capital Project TOTAL COMMUNITY FACILITIES DIST 85-1 283-COMMUNITY FACILITIES DIST 88-1 5081 - Reimb Personnel to Fire Fund 5165 - Licenses, Permits & Fees 5200 - Operations & Maintenance 5300 - Contract Services 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5501 - Admin./General Overhead TOTAL COMMUNITY FACILITIES DIST 88-1 285-FIRE TECHNOLOGY FEE FUND 5501 - Admin./General Overhead TOTAL FIRE TECHNOLOGY FEE FUND 288-FIRE PROTECTION CAPITAL FUND 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 28,616 47,800 53,020 451,090 598,740 851,700 97,570 70,350 70,420 3,270,700 3,353,760 3,353,760 166,309 163,810 186,910 31,368 14,430 920 368,617 385,560 110,170 (368,617) 0 0 727,480 927,600 951,600 3,618,000 3,717,000 3,820,000 0 1,240,940 2,735,990 2,177,761 2,322,900 2,450,600 $ 36,908,552 $ 41,331,380 $ 42,827,150 $ 6,225,520 $ 7,536,140 $ 9,075,680 3,641 3,690 5,850 9,695 10,000 11,250 378,183 418,020 458,660 4,457 5,070 7,960 12,571 15,460 41,540 13,484 13,890 15,820 58,393 68,020 83,170 292,080 329,070 329,070 0 855,000 647,920 $ 6,998,024 $ 9,254,360 $ 10,676,920 $ 2,358,010 $ 2,473,140 $ 2,402,870 1,536 1,660 1,750 3,077 4,000 3,850 93,824 103,950 328,980 1,812 2,180 1,900 3,394 4,380 8,000 4,573 5,240 4,470 19,218 20,260 24,060 110,760 130,110 130,110 $ 2,596,204 $ 2,744,920 $ 2,905,990 $ 210 $ 0 $ 0 R 210 P 0 R 0 PAGE 229 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditure Detail - All Funds 5152 - Computer Software 5200 - Operations & Maintenance 5207 - O & M/Capital Supplies 5215 - O & M/Computer Equipment 5250 - Vehicle Operations & Maint. 5280 - Equip Operations & Maint 5290 - Specialized Tools & Equipment 5300 - Contract Services 5321 - Fire incident Costs 5501 - Admin./General Overhead 5602 - Capital Outlay -Bldg & Imprvmnt 5603 - Capital Outlay -Equipment 5604 - Capital Outlay -Vehicles 5605 - Capital Outlay -Computer Equip 5606 - Capital Outlay-Fum/Fixtures 5650 - Capital Project 9714 - Transfer Out - Comptr Eq Rplc TOTAL FIRE PROTECTION CAPITAL FUND TOTAL R.C. FIRE PROTECTION DISTRICT TOTAL ALL FUNDS 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 0 $ 246,000 $ 71,000 234,525 189,600 189,600 302,091 1,407,000 1,453,900 11,748 34,310 3,000 30,557 50,000 50,000 2,255 3,000 3,000 101,597 3,000 3,000 69,745 260,000 514,000 0 5,000 5,000 51,700 57,870 57,870 46,000 200,000 150,000 7,180 0 420,500 884,624 2,696,000 3,405,000 113,568 695,000 175,000 12,132 0 0 2,765,590 14,375,520 1,935,970 105,466 105,470 0 $ 4.738,778 $ 20,327,770 $ 8,436,840 S 51.241.768 S 73.658.430 S 64.846.900 $ 246,250,354 $ 352,128,240 $ 354,000,950 PAGE 230 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditures by Fund 2022/23 2023/24 2021 /22 Adopted Adopted Actual Budget Budget CITY OF RANCHO CUCAMONGA GENERAL FUND DIVISION 001 - NON -DEPARTMENTAL GENERAL $ 9,946,887 $ 6,163,480 $ 6,829,580 002 - NON -DEPARTMENTAL PERSONNEL 155,793 2,100,090 216,590 101 -CITY COUNCIL 133,541 128,250 138,120 102 - CITY MANAGEMENT 1,018,340 1,212,300 1,206,370 103 - CITY CLERK 2,073 2,010 2,010 104 - ANIMAL CARE AND SERVICES 2,772,842 3,650,100 3,653,230 106 - RECORDS MANAGEMENT 533,545 1,108,730 730,700 107 - HEALTHY RC PROGRAM 508,947 641,680 663,660 108 - COMMUNITY AFFAIRS 492,372 543,740 540,770 201 - ADMIN SRVCS-ADMINISTRATION 196,618 224,340 305,470 204 - BUSINESS LICENSING 364,903 429,650 448,030 205 - CITY FACILITIES 952,244 1,143,940 1,346,450 206 - FINANCE 1,602,920 1,850,760 2,084,210 209 - INNOVATION & TECHNOLOGY SRVCS 3,839,886 4,608,440 5,523,610 210 - HUMAN RESOURCES 576,196 760,470 925,970 211 - PROCUREMENT 226,379 262,700 252,570 212 - RISK MANAGEMENT 268,154 313,410 688,650 213 - TREASURY MANAGEMENT 31,015 27,890 32,160 217 - CITY TELECOMMUNICATIONS 225,474 249,450 245,450 301 - ECONOMIC AND COMMUNITY DVLPMNT 811,438 1,460,730 1,719,830 302 - BUILDING AND SAFETY 1,992,205 2,422,190 2,573,840 303 - ENGINEERING - ADMINISTRATION 355,031 535,670 572,230 305 - ENGINEERING - DEVELOPMENT MGT 967,200 1,354,720 1,509,930 306 - ENGINEERING - NPDES 194,506 338,830 491,470 307 - ENGINEERING - PROJECT MGT 410,282 840,300 959,690 308 - ENGINEERING - TRAFFIC MGT 231,311 304,470 393,880 311 - FIRE FACILITIES MAINTENANCE 353,537 401,390 419,200 312 - CITY FACILITIES MAINTENANCE 3,265,173 4,559,120 4,841,780 314 - PLANNING 1,505,998 2,185,510 2,826,490 315 - PLANNING COMMISSION 15,057 21,590 21,210 317 - VEHICLE AND EQUIP. MAINT. 2,006,947 2,290,360 2,439,350 318 - STREET MAINTENANCE 1,996,603 2,902,980 2,701,270 319 - PARK MAINTENANCE 2,577,462 2,884,920 3,139,060 322 - COMMUNITY IMPROVEMENT 782,696 874,930 924,980 401 - COMMUNITY SRVCS-ADMINISTRATION 1,892,605 2,191,950 3,234,630 402 - CSD-CENTRAL PARK OPERATIONS 688,097 1,453,340 1,383,020 403 - CSD-LIONS CENTER 126,946 637,640 0 404 - CSD-RC FAMILY RESOURCE CENTER 132,828 155,560 134,950 405 - CSD-RC SPORTS CENTER 346,157 611,250 343,030 406 - CSD-SPECIAL EVENTS 264,090 506,850 541,790 407 - CSD-VICTORIA GARDENS CULT CTR 916,105 3,167,720 2,492,640 408 - CSD-CONTRACT CLASSES 261,016 610,630 369,910 409 - CSD-PARK SERVICES 256,109 444,290 447,820 701 - POLICE -ADMINISTRATION 44,519,071 48,954,570 51,955,060 PAGE 231 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditures by Fund 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget TOTAL GENERAL FUND $ 90,716,599 $ 107,532,940 $ 112,270,660 OTHER GENERAL FUNDS 003 - REIMB ST/COUNTY PARKING CIT $ 102,631 $ 95,930 $ 93,340 006 - CVWD REIMBURSEMENTS 585,832 618,230 500,760 016 - COMM DEV TECHNICAL SRVCS FUND 802,189 709,000 230,660 017 - LAW ENFORCEMENT RESERVE 504,323 394,560 554,710 018 - TRAFFIC SAFETY 247,317 409,650 401,760 020 - COMM DEN TECHNOLOGY FEE 145,910 152,710 156,420 022 - MOBILE HOME PARK PROGRAM 23,550 33,740 34,130 023 - ACCESSIBILITY COMPLIANCE FUND 10,335 31,940 32,030 025 - CAPITAL RESERVE 5,409,260 10,842,780 16,056,710 073 - BENEFITS CONTINGENCY 1,425,059 1,139,460 1,193,630 TOTAL OTHER GENERAL FUNDS $ 9,256,406 $ 14,428,000 $ 19,254,150 SPECIAL REVENUE 100 - ASSESSMENT DISTRICTS ADMIN $ 892,880 $ 792,950 $ 831,740 101 -AD 93-1 MASI COMMERCE CENTER 312,287 0 0 105 - AB2766 AIR QUALITY IMPROVEMENT 250,426 312,120 611,650 106 - MSRC AIR POLLUTION REDUCT GRNT 22,405 0 10,000 109 - PUBLIC ART TRUST FUND 4,163 48,510 48,520 110 - BEAUTIFICATION 790 400 410 111 - PARK LAND ACQUISITION 2,480 2,850 2,920 112 - DRAINAGE FAC/GENERAL 188,459 156,700 108,110 113 - COMMUNITY/REC CENTER DEVELPMNT 910 690 710 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 250 130 130 115 - HENDERSON/WARDMAN DRAINAGE 360 0 0 116 - ETIWANDA DRAINAGE 39,323 103,310 103,390 118 - UPPER ETIWANDA DRAINAGE 450 0 0 119 - PARK IMPROVEMENT 750 1,911,860 1,024,570 120 - PARK DEVELOPMENT 514,443 518,580 107,760 122 - SOUTH ETIWANDA DRAINAGE 800 460 470 123 - LIBRARY IMPACT FEE 260 1,150 1,180 124 - TRANSPORTATION 1,495,315 8,790,260 7,412,530 125 - ANIMAL CENTER IMPACT FEE 60 20,630 260,650 126 - LOWER ETIWANDA DRAINAGE 480 290 300 127 - POLICE IMPACT FEE 200 171,280 171,310 128 - ETIWANDA NO. EQUESTRIAN FACIL. 540 0 0 129 - UNDERGROUND UTILITIES 102,947 4,980 5,100 130 - LMD #1 GENERAL CITY 1,234,981 1,764,620 1,546,360 131 - LMD #2 VICTORIA 4,237,013 6,330,540 6,449,420 133 - LMD #3B MEDIANS 816,101 1,153,460 1,126,540 134 - LMD #4R TERRA VISTA 2,693,676 3,477,670 4,788,330 135 - LMD #5 ANDOVER 4,380 9,420 9,650 136 - LMD #6R CARYN COMMUNITY 494,574 679,620 721,400 137 - LMD #7 NORTH ETIWANDA 1,179,669 1,345,500 1,615,150 138 - LMD #8 SOUTH ETIWANDA 40,336 47,720 39,190 139 - LMD #9 LOWER ETIWANDA 582,592 691,600 749,500 140 - LMD #10 RANCHO ETIWANDA 609,094 784,140 1,214,030 141 - LMD 1 CAPITAL REPLACEMENT FUND 15,909 166,760 297,170 150 - GENERAL CITY STREET LIGHTS 419,144 350,000 350,000 PAGE 232 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditures by Fund 151 - SLD #1 ARTERIAL 152 - SLD #2 RESIDENTIAL 153 - SLD #3 VICTORIA 154 - SLD #4 TERRA VISTA 155 - SLD #5 CARYN COMMUNITY 156 - SLD #6 INDUSTRIAL AREA 157 - SLD #7 NORTH ETIWANDA 158 - SLD #8 SOUTH ETIWANDA 174 - STATE GAS TAX 176 - MEASURE 11990-2010 177 - MEASURE 12010-2040 179 - ROAD MAINT & REHAB ACCT 181 - SB 1 - TCEP 188 - INTEGRATED WASTE MANAGEMENT 194 - PROPOSITION 1B STATE FUNDING 195 - STATE ASSET SEIZURE 196 - CA ASSET SEIZURE 15% 198 - CITYWIDE INFRASTRUCTURE IMPRV 204 - COMMUNITY DEVELOPMENT BLK GRNT 214 - PEDESTRIAN GRANT/ART 3 220 - S.B. CO. MEASURE I COMM RAIL 225 - CA RECYC/LITTER REDUCTION GRNT 227 - USED OIL RECYCLING PROGRAM 274 - STATE GRANTS FUND 275 - FEDERAL GRANTS FUND 290 - LIBRARY FUND 291 -CA STATE LIBRARY 292 - STAFF INNOVATION FD (CA ST LB) 329 - LIBRARY CAPITAL FUND 354 - COPS PROGRAM GRANT -STATE 381 - HOMELAND SECURITY GRANT -POLICE 383 - EMERGENCY MGMT PERFORMNCE GRNT 396 - HOUSING SUCCESSOR AGENCY 399 - EIFD 838 - AD 91-2 REDEMPTION -DAY CANYON 847 - PD 85 CAPITAL REPLACEMENT FUND 848 - PD 85 REDEMPTION FUND 868 - CFD 2000-03 PARK MAINTENANCE 875 - CFD 2017-01 NO. ETIWANDA 876 - CFD 2018-01 EMPIRE LAKES 878 - CFD 2022-01 STREET LIGHTING 879 - CFD 2022-02 INDUSTRIAL SERVICE TOTAL SPECIAL REVENUE CAPITAL PROJECTS 600 - AD 82-1 6TH ST INDUSTRIAL 602 - AD 84-1 DAY CREEK/MELLO 612 - CFD 2001-01 614 - CFD 2003-01 PROJECT FUND TOTAL CAPITAL PROJECTS 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget 842,418 912,010 1,022,090 473,642 497,360 527,180 253,593 255,630 286,830 135,587 156,920 182,620 51,422 56,800 51,660 99,128 118,810 86,810 154,192 172,690 157,200 73,000 90,070 112,150 5,246,705 7,756,680 6,392,940 12,925 230 240 2,049,584 3,935,700 3,636,660 2,376,551 1,604,350 5,049,460 7,482,725 62,352,350 47,152,410 1,579,307 1,554,560 1,457,480 200 110 0 16,627 4,150 3,060 70 3,020 3,020 299,344 1,446,540 4,170,540 2,303,335 1,132,350 1,403,530 0 403,000 618,620 120 0 0 39,040 57,070 55,270 16,866 26,450 28,470 70,631 102,360 2,801,110 27,537,806 1,000,000 1,831,550 4,562,597 6,953,610 5,863,830 88,852 20,610 20,770 250 8,700 18,700 286,792 3,899,840 12,295,510 202,345 309,400 434,620 30,158 37,300 35,450 28,018 28,020 35,020 382,971 383,600 378,740 241,745 51,350 33,500 21,171 24,110 25,680 14,839 700,920 241,080 1,293,281 1,331,530 2,531,300 550,276 526,910 568,950 1,220 1,220 1,220 193,612 258,820 357,190 0 0 12,710 0 0 20 $ 75,171,392 $ 127,813,350 $ 129,493,380 10 $ 0 $ 890 0 2,020 0 60 0 _ 2,980 $ 0 $ PAGE 233 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Expenditures by Fund ENTERPRISE FUNDS 700 - SPORTS COMPLEX 705 - MUNICIPAL UTILITY 706 - UTILITY PUBLIC BENEFIT FUND 708 - RCMU CAPITAL REPLACEMENT FUND 709 - RCMU CAP AND TRADE FUND 710 - SECOND STORY AND BEYOND 711 - FIBER OPTIC NETWORK TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS 712 - EQUIPNEHICLE REPLACEMENT 714 - COMP EQUIP/TECH REPLCMENT FUND TOTAL INTERNAL SERVICE FUNDS TOTAL CITY OF RANCHO CUCAMONGA R.C. FIRE PROTECTION DISTRICT SPECIAL REVENUE 281 - FIRE FUND 282 - COMMUNITY FACILITIES DIST 85-1 283 - COMMUNITY FACILITIES DIST 88-1 285 - FIRE TECHNOLOGY FEE FUND 288 - FIRE PROTECTION CAPITAL FUND TOTAL SPECIAL REVENUE TOTAL R.C. FIRE PROTECTION DISTRICT TOTAL ALL FUNDS 2022/23 2023/24 2021/22 Adopted Adopted Actual Budget Budget $ 1,719,849 $ 2,405,920 $ 2,766,720 14,674,198 16,216,960 19,116,190 252,562 451,340 480,390 4,130 0 0 250 0 0 0 0 924,580 801,230 1,544,960 653,450 $ 17,452,219 $ 20,619,180 $ 23,941,330 $ 1,123,756 $ 1,459,500 $ 2,273,130 $ 2,408,986 $ 8,076,340 $ 4,194,530 $ 195,008,582 $ 278,469,810 $ 289,154,050 $ 36,908,554 $ 41,331,380 $ 42,827,150 6,998,023 9,254,360 10,676,920 2,596,205 2,744,920 2,905,990 210 0 0 $ 51,241,770 $ 73,658,430 $ 64,846,900 $ 51,241,770 $ 73,658,430 $ 64,846,900 $ 246,250,352 $ 352,128,240 $ 354,000,950 PAGE 234 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Summary ADOPTED DEPARTMENT 2021/22 2022/23 2023/24 GOVERNANCE City Council 5.00 5.00 5.00 City Clerk 1.00 1.00 1.00 City Treasurer 1.00 1.00 1.00 City Management 17.00 18.00 19.00 TOTAL GOVERNANCE 24.00 25.00 26.00 PUBLIC SAFETY Fire District 122.00 131.00 131.00 Animal Services 19.00 23.00 24.00 Community Improvement 5.25 5.75 5.75 TOTAL PUBLIC SAFETY 146.25 159.75 160.75 CIVIC AND CULTURAL SERVICES Records Management 5.00 5.50 6.00 Community Services 31.00 37.00 37.00 Library Services 26.00 29.00 29.00 TOTAL CIVIC AND CULTURAL SERVICES 62.00 71.50 72.00 ADMINISTRATIVE SERVICES Administration/Procurement 1.00 4.00 3.00 Finance 23.00 24.14 24.50 Human Resources 8.00 9.00 11.00 Innovation and Technology 25.00 25.00 26.00 TOTAL ADMINISTRATIVE SERVICES 57.00 62.14 64.50 ECONOMIC AND COMMUNITY DEVELOPMENT Building and Safety Services 16.25 20.25 20.25 Engineering Services 36.50 38.50 39.50 Planning and Economic Development 14.00 19.00 18.00 Public Works Services 122.00 130.00 129.00 TOTAL ECONOMIC AND COMMUNITY DEVELOPMENT 188.75 207.75 206.75 TOTAL FULL-TIME POSITIONS 478.00 526.14 530.00 PAGE235 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE GOVERNANCE Elected Officials Mayor Councilmember City Clerk City Treasurer ADOPTED 2021/22 2022/23 2023/24 1.00 1.00 1.00 4.00 4.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 Total Elected Officials 7.00 7.00 7.00 City Management Administrative Assistant Assistant City Manager Assistant to the City Manager City Manager Community Affairs Coordinator Community Affairs Officer Community Affairs Senior Coordinator Community Affairs Technician Community Programs Coordinator DCM/Civic & Cultural Services* Executive Assistant II (1) Management Aide Management Analyst I Management Analyst II Management Analyst III Principal Management Analyst Senior Executive Assistant Total City Management 1.00 2.00 2.00 0.50 1.00 1.00 - 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.50 - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - 1.00 1.00 1.00 17.00 18.00 19.00 TOTAL GOVERNANCE 24.00 25.00 26.00 PUBLIC SAFETY Fire District Administrative Assistant 3.00 3.00 3.00 Business Manager 1.00 1.00 1.00 Captain Specialist 3.00 3.00 3.00 Community Affairs Senior Coordinator 1.00 1.00 1.00 Emergency Management Coordinator 1.00 1.00 1.00 EMS Administrator 1.00 1.00 1.00 EMS Quality Improvement Nurse 1.00 1.00 1.00 Executive Assistant I 1.00 - - Executive Assistant II 1.00 1.00 1.00 Field Training Officer 1.00 1.00 1.00 PAGE236 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Detail ADOPTED DEPARTMENT AND POSITION TITLE 2021/22 2022/23 2023/24 Fire Battalion Chief 4.00 4.00 4.00 Fire Captain (2) 27.00 30.00 30.00 Fire Chief 1.00 1.00 1.00 Fire Deputy Chief 2.00 2.00 2.00 Fire Engineer (2) 27.00 30.00 30.00 Fire Equipment Apprentice Mechanic 1.00 - - Fire Equipment Lead Mechanic 1.00 1.00 1.00 Fire Equipment Mechanic 2.00 3.00 3.00 Fire Marshall 1.00 1.00 1.00 Fire Prevention Specialist I** 2.00 2.00 - Fire Prevention Specialist II* 2.00 2.00 4.00 Fire Prevention Supervisor 2.00 2.00 2.00 Fire Shop Supervisor 1.00 1.00 1.00 Firefighter (2) 33.00 36.00 36.00 Management Aide - 1.00 1.00 Management Analyst I 1.00 1.00 1.00 Management Analyst II 1.00 1.00 1.00 Total Fire District 122.00 131.00 131.00 Animal Services Administrative Assistant - - - Animal Behavior Specialist 1.00 1.00 1.00 Animal Care Supervisor 2.00 2.00 2.00 Animal Caretaker* (5) - 1.00 2.00 Animal Center Manager 1.00 1.00 1.00 Animal Rescue Specialist 1.00 1.00 1.00 Animal Services Director 1.00 1.00 1.00 Animal Services Dispatcher (7) 1.00 1.00 1.00 Animal Services Officer 3.00 - - Animal Services Officer II** - 4.00 4.00 Community Programs Specialist - - - Customer Care Assistant 2.00 3.00 3.00 Deputy Director of Animal Services - 1.00 1.00 Management Aide 1.00 1.00 1.00 Senior Animal Care Supervisor** - 1.00 - Senior Animal Services Officer 1.00 - - Senior Veterinary Technician 1.00 1.00 1.00 Veterinarian 1.00 1.00 1.00 Veterinary Assistant 1.00 1.00 1.00 Veterinary Technician 2.00 2.00 3.00 Total Animal Services 19.00 23.00 24.00 PAGE237 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE Community Improvement Community Improvement Manager Community Improvement Supervisor*** (15) Community Improvement Officer I (3) Community Improvement Officer II Management Analyst I (4) Senior Community Improvement Officer**** (15) Total Community Improvement TOTAL PUBLIC SAFETY CIVIC AND CULTURAL SERVICES Records Management Administrative Assistant City Clerk Records Management Analyst City Clerk Services Director Deputy Director of City Clerk Services Executive Assistant I Management Analyst I Total Records Management Community Services Administrative Assistant Box Office Coordinator Community Services Coordinator** Community Services Director Community Services Superintendent Community Services Supervisor Community Services Technician Deputy Community Services Director Event & Rental Services Coordinator Executive Assistant II (1) Front of House Coordinator Management Aide Management Analyst I Management Analyst II Management Analyst III Lead Park Ranger Patron and Events Supervisor Procurement Technician (5) Theater Productions Supervisor Theatre Production Coordinator Theatre Technician III* (7) Total Community Services ADOPTED 2021/22 2022/23 2023/24 1.00 1.00 1.00 - - 0.50 1.00 1.50 1.50 2.00 2.00 2.00 0.25 0.25 0.25 1.00 1.00 0.50 5.25 5.75 5.75 146.25 159.75 160.75 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - 0.50 1.00 5.00 5.50 6.00 1.00 1.00 1.00 1.00 1.00 - 10.00 11.00 10.00 1.00 1.00 1.00 2.00 3.00 3.00 4.00 6.00 6.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 - - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 - 1.00 2.00 31.00 37.00 37.00 PAGE238 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE Library Services Deputy Director of Library Services Executive Assistant II Librarian I Librarian II Library Assistant I Library Assistant II Library Clerk Library Director Library Services Manager Library Technician Senior Librarian Total Library Services TOTAL CIVIC AND CULTURAL SERVICES ADMINISTRATIVE SERVICES Administration/ Procurement DCM/Administrative Services" Procurement Manager Procurement Technician Total Admin/Procurement Finance Account Clerk Account Technician Accounts Payable Supervisor Budget Analyst Business License Program Supervisor Business License Technician Community Improvement Officer I (3) Customer Services Representative Deputy Director of Finance Executive Assistant I Finance Director Finance Manager Management Aide Management Analyst II Payroll Supervisor Principal Accountant Revenue Manager Senior Accountant Senior Business License Clerk Special Districts Analyst Total Finance ADOPTED 2021/22 2022/23 2023/24 1.00 1.00 1.00 1.00 1.00 1.00 7.00 7.00 7.00 4.00 4.00 4.00 - 2.00 2.00 2.00 2.00 2.00 3.00 3.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 5.00 5.00 2.00 2.00 2.00 26.00 29.00 29.00 62.00 71.50 72.00 1.00 1.00 - - 1.00 1.00 - 2.00 2.00 1.00 4.00 3.00 4.00 4.00 4.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - 0.50 0.50 2.00 2.00 2.00 1.00 0.64 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 23.00 24.14 24.50 PAGE239 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE Human Resources Administrative Assistant Deputy Human Resources Director Human Resources Business Partner*** Human Resources Director Human Resources Technician**** Management Analyst I Risk Manager Risk Management Coodinator Safety Officer Senior Human Resources Business Partner Senior Risk Management Analyst Total Human Resources Innovation and Technology Administrative Assistant Chief Information Security Officer Deputy Director of Innovation and Technology GIS Analyst GIS Specialist GIS Supervisor Information Technology Analyst I (6) Information Technology Analyst II (7) Information Technology Operations Supervisor Information Technology Specialist II* (5) Information Technology Technician Information and Technology Director Management Analyst I Procurement Manager Procurement Technician Senior GIS Analyst (8) Senior Information Technology Analyst Senior Information Technology Specialist Total Innovation and Technology TOTAL ADMINISTRATIVE SERVICES ADOPTED 2021/22 2022/23 2023/24 - 1.00 1.00 1.00 1.00 - 2.00 3.00 3.50 1.00 1.00 2.00 2.00 1.00 0.50 1.00 0.50 - - - 1.00 - 1.00 - - 1.00 - 0.50 1.00 1.00 1.00 - 8.00 9.00 11.00 2.00 2.00 2.00 - 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 3.00 3.00 3.00 3.00 4.00 4.00 - 1.00 1.00 2.00 2.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 1.00 - - 2.00 - - 1.00 1.00 1.00 2.00 2.00 2.00 1.00 - - 25.00 25.00 26.00 57.00 62.14 64.50 PAGE240 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE ECONOMIC AND COMMUNITY DEVELOPMENT Planning and Economic Development Assistant Planner Associate Planner Community Development Technician II DCM/Economic & Community Development Deputy Director of Economic Development (9) Deputy Director of Planning Economic Development Manager (11) Executive Assistant II Management Aide Management Analyst I** Management Analyst II (7,10) Planning and Economic Development Director Planning Director Planning Technician Principal Planner Senior Planner Total Planning and Economic Development Building and Safety Services Administrative Assistant Building and Safety Director Building Inspection Supervisor Building Inspector Building & Safety Manager Community Development Technician II (12) Deputy Director of Building and Safety Executive Assistant II Management Analyst I (4) Plans Examiner I Plans Examiner II Public Service Technician I Public Service Technician II (13) Public Service Technician III**** (15) Senior Building Inspector Senior Public Service Technician*** (15) Senior Plans Examiner Total Building and Safety Services ADOPTED 2021/22 2022/23 2023/24 2.00 2.00 2.00 2.00 2.00 2.00 - - 1.00 1.00 1.00 1.00 - 1.00 1.00 - 1.00 1.00 - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 - 2.00 3.00 3.00 - 1.00 1.00 1.00 - - 1.00 1.00 - 1.00 1.00 1.00 2.00 2.00 2.00 14.00 19.00 18.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 - 4.00 4.00 4.00 - - 1.00 1.00 3.00 3.00 - 1.00 1.00 1.00 1.00 1.00 0.25 0.25 0.25 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.50 1.00 1.00 1.00 - - 0.50 1.00 1.00 1.00 16.25 20.25 20.25 PAGE 241 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Detail ADOPTED DEPARTMENT AND POSITION TITLE 2021/22 2022/23 2023/24 Engineering Services Administrative Assistant 1.00 1.00 1.00 Assistant Engineer 6.00 6.00 7.00 Associate Engineer 6.00 6.00 5.00 Customer Services Specialist III* - 2.00 3.00 Deputy Director of Engineering 1.00 1.00 1.00 Deputy Director of Engineering/Utility Manager 1.00 1.00 1.00 Engineering Services Director/City Engineer 1.00 1.00 1.00 Engineering Technician 3.00 3.00 3.00 Environmental Programs Coordinator 1.00 1.00 1.00 Environmental Programs Inspector 2.00 2.00 2.00 Environmental Programs Manager 1.00 1.00 1.00 Executive Assistant I - 1.00 1.00 Management Aide 2.00 2.00 2.00 Management Analyst I (4),(15) 2.50 2.50 2.00 Management Analyst II (15) - - 0.50 Principal Engineer 1.00 1.00 1.00 Public Services Technician III 2.00 - - Public Works Inspector I 1.00 1.00 1.00 Public Works Inspector II 1.00 1.00 1.00 Senior Civil Engineer 1.00 1.00 1.00 Supervising Public Works Inspector 1.00 1.00 1.00 Traffic Engineer 1.00 1.00 1.00 Utilities Operations Supervisor 1.00 1.00 1.00 Utility Marker - 1.00 1.00 Total Engineering Services 36.50 38.50 39.50 Public Works Services Administrative Assistant 1.00 1.00 1.00 Assistant Engineer 1.00 - - Associate Engineer - 1.00 1.00 Deputy Director of Public Works 1.00 1.00 1.00 Electrician 2.00 2.00 2.00 Equipment Operator 5.00 5.00 5.00 Executive Assistant I 1.00 1.00 1.00 Facilities Superintendent 1.00 1.00 1.00 Fleet Supervisor 1.00 1.00 1.00 Inventory Specialist Equipment/Materials 1.00 1.00 1.00 Lead Maintenance Worker** (7) 15.00 16.00 15.00 Lead Mechanic 1.00 1.00 1.00 PAGE 242 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Detail ADOPTED DEPARTMENT AND POSITION TITLE 2021/22 2022/23 2023/24 Maintenance Coordinator* (7) 10.00 11.00 12.00 Maintenance Supervisor 10.00 9.00 9.00 Maintenance Worker (5,14) 50.00 55.00 55.00 Management Analyst I 2.00 2.00 2.00 Management Analyst III 1.00 1.00 1.00 Mechanic 2.00 3.00 3.00 Parks/Landscape Maintenance Superintendent 1.00 1.00 1.00 Public Works Safety Coordinator 1.00 1.00 - Public Works Services Director 1.00 1.00 1.00 Senior Maintenance Worker (7) 11.00 11.00 11.00 Signal & Lighting Technician 2.00 2.00 2.00 Streets/Storm Drain Maintenance Superintendent 1.00 1.00 1.00 Supervising Traffic Systems Specialist - 1.00 1.00 Total Public Works Services 122.00 130.00 129.00 TOTAL ECONOMIC AND COMMUNITY DEVELOPMENT 188.75 207.75 206.75 TOTAL FULL-TIME POSITIONS 478.00 526.14 530.00 PART-TIME EMPLOYEES FTEs (FULL TIME EQUIVALENTS) GOVERNANCE City Management - 0.46 - TOTAL CITY MANAGEMENT - 0.46 - PUBLIC SAFETY Fire District 2.76 2.76 2.76 Animal Services 14.52 14.39 12.07 Community Improvement 0.46 0.46 0.46 TOTAL PUBLIC SAFETY 17.74 17.61 15.29 CIVIC AND CULTURAL SERVICES Records Management - 0.40 0.71 Community Services 64.16 63.87 54.17 Library Services 18.87 23.60 31.15 TOTAL CIVIC AND CULTURAL SERVICES 83.03 87.87 86.03 ADMINISTRATIVE SERVICES Administration/Procurement - 0.60 - Innovation and Technology 0.77 0.24 1.43 Finance 0.33 - - TOTAL ADMINISTRATIVE SERVICES 1.10 0.84 1.43 PAGE243 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Funded Positions by Department - Detail ADOPTED DEPARTMENT AND POSITION TITLE 2021/22 2022/23 2023/24 ECONOMIC AND COMMUNITY DEVELOPMENT Building and Safety Services 0.46 - - Engineering Services 0.72 0.72 0.14 Planning and Economic Development - 0.35 0.88 Public Works Services 31.78 28.16 28.16 TOTAL ECONOMIC AND COMMUNITY DEVELOPMENT 32.96 29.23 29.18 TOTAL PART-TIME POSITIONS 134.83 136.01 131.93 Changes in staffing levels for Fiscal Year 2023/24 Adopted Budget *Position(s) funded for FY 2023/24 **Position(s) defunded for FY 2023/24 ***Position(s) funded for half the year for FY 2023/24. ****Position(s) defunded for half the year for FY 2023/24. (1) Position underfilled by Executive Assistant I (2) Three Fire Captain and three Fire Engineer positions underfilled by Firefighter positions (3) One position split between Community Improvement (50%) and Finance (50%) (4) One position split between Building and Safety Services (25%), Comity Improvement (25%), and Engineering Services (50%) (5) One position funded half of the fiscal year; except for Public Works which has two positions (6) One position underfilled by Information Technology Specialist II (7) One position funded approximately 75% of the fiscal year (8) Position underfilled by GIs Analyst (9) Postion underfilled by Economic Development Manager (10) One position underfilled by Management Analyst I (11) Position underfilled by Management Analyst II (12) One position underfilled by Community Development Technician I (13) Position underfilled by Plans Examiner I (14) One position overfilled by Senior Maintenance Worker (15) At midyear, positions will be considered for reclass. Each of the two impacted positions (one previously funded in FY 2022/23 and one newly funded in FY 2023/24) has been budgeted for half of the fiscal year pending outcome of reclass process. PAGE 244 RANCHO CUCAMONGA CALIFORNIA SUMMARIES OF FINANCIAL DATA FUND BALANCE SUMMARIES PAGE 245 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 246 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Spendable Fund Balances As indicated in the Glossary of Budget Terms, fund balance is essentially the difference between the assets and liabilities reported in a governmental fund. There are five separate components of fund balance, each of which identifies the extent to which the City is bound to honor constraints on the specific purposes for which amounts can be spent. • Nonspendable fund balance (inherently nonspendable) • Restricted fund balance (externally enforceable limitations on use) • Committed fund balance (self-imposed limitations on use) • Assigned fund balance (limitation resulting from intended use) • Unassigned fund balance (residual net resources) The first two components listed above are not included in the Spendable Fund Balances report on the following pages due to the nature of their restrictions, with the exception of Special Revenue and Capital Projects Funds. These two fund types have restricted funding sources; however, the budgets presented represent qualifying expenditures that are in line with the restrictions. Therefore, the respective fund balances are presented. The last three components are incorporated into the report for all fund types. For the City's Operating Budget, the following are the main components of the committed fund balance included in the fund balance roll forward: Fund 001 — General Fund: Changes in Economic Circumstances $27,006,176 Working Capital $ 5,613,530 Funds 281-283 — Fire District Operating Funds: Working Capital $24,366,570 Changes in Economic Circumstances $10,150,002 Employee Leave Payouts $ 4,704,021 All other fund balances in the City's Operating Budget are either committed or assigned. The Operating Budget has no unassigned fund balances. For descriptions of the City's committed fund balance categories, please refer to the City's Financial Policies included in the Appendix to this budget document. The City adopts a balanced Operating Budget each year. As indicated in the Glossary of Budget Terms, a balanced budget is a budget in which the amount of budgeted expenditures is equal to or less than the amount of budgeted revenues plus available fund balance. In the Other Funds, increases or decreases are dependent upon general fluctuations in recurring revenues, such as gas tax, the receipt of new grant funding, or the usage of funding received in prior years for capital expenditures. PAGE 247 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Spendable Fund Balances Estimated Spendable Fund Balance July 1, 2023 Revenues Budget Operating Operating Transfers In Transfers Out Expenditures Estimated Spendable Fund Balance June 30, 2024 CITY OF RANCHO CUCAMONGA GENERAL FUND 001 - GENERAL FUND $ 66,893,852 $ 110,495,700 $ 1,774,960 $ 4,697,120 $ 107,573,540 $ 66,893,852 TOTAL GENERAL FUND $ 66,893,852 $ 110,495,700 $ 1,774,960 $ 4,697,120 $ 107,573,540 $ 66,893,852 OTHER GENERAL FUNDS 003 - REIMB ST/COUNTY PARKING C1T $ 2,416 $ 93,340 $ - $ - $ 93,340 $ 2,416 006 - CVWD REIMBURSEMENTS 490,261 529,860 134,850 365,910 519,361 016 - COMM DEV TECHNICAL SRVCS FUND 4,918,417 510,660 - 230,660 5,198,417 017 - LAW ENFORCEMENT RESERVE 7,362,869 151,930 554,710 6,960,089 018 - TRAFFIC SAFETY 212,565 399,650 401,760 210,455 020 - CITY TECHNOLOGY FEE FUND 3,295,908 492,500 156,420 3,631,988 022 - MOBILE HOME PARK PROGRAM 204,110 36,800 34,130 206,780 023 - SB1186 CERT ACCESS SPEC PROG 225,287 52,160 - 32,030 245,417 025 - CAPITAL RESERVE 67,947,309 1,511,820 1,644,340 16,056,710 55,046,759 030 - COMMUNITY BENEFIT PROJECT FUND 6,652,973 1,117,930 - - 7,770,903 073 - BENEFITS CONTINGENCY 4,262,259 66,840 - - 1,193,630 3,135,469 TOTAL OTHER GENERAL FUNDS $ 95,574,374 $ 4,963,490 $ 1,644,340 $ 134,850 $ 19,119,300 $ 82,928,054 SPECIAL REVENUE 100 - ASSESSMENT DISTRICTS ADMIN $ 841,225 $ 717,960 $ - $ - $ 831,740 $ 727,445 101 - AD 93-1 MASI COMMERCE CENTER - - - - 105 - AB2766 AIR QUALITY IMPROVEMENT 667,421 240,170 611,650 295,941 106 - MSRC AIR POLLUTION REDUCT GRNT 95 10,000 10,000 95 109 - PUBLIC ART TRUST FUND 594,394 112,200 48,520 658,074 110 - BEAUTIFICATION 583,797 12,180 410 595,567 111 - PARK LAND ACQUISITION 7,586,566 640,040 2,920 8,223,686 112 - DRAINAGE FAC/GENERAL 2,861,567 159,390 108,110 2,912,847 113 - COMMUNITY/REC CENTER DEVELPMNT 3,499,454 611,940 710 4,110,684 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 497,868 9,000 130 506,738 115 - HENDERSON/WARDMAN DRAINAGE 944,756 - - 944,756 116 - ETIWANDA DRAINAGE 2,085,512 41,700 103,390 2,023,822 118 - UPPER ETIWANDA DRAINAGE 594,977 12,420 - 607,397 119 - PARK IMPROVEMENT 5,355,445 391,880 1,024,570 4,722,755 120 - PARK DEVELOPMENT 7,015,574 151,780 107,760 7,059,594 122 - SOUTH ETIWANDA DRAINAGE 1,743,369 27,940 470 1,770,839 123 - LIBRARY IMPACT FEE 1,564,583 246,090 1,180 1,809,493 124 - TRANSPORTATION 57,501,531 5,204,900 7,412,530 55,293,901 125 - ANIMAL CENTER IMPACT FEE 310,263 48,590 260,650 98,203 126 - LOWER ETIWANDA DRAINAGE 1,269,442 23,470 300 1,292,612 127 - POLICE IMPACT FEE 1,091,983 144,610 171,310 1,065,283 128 - ETIWANDA NO. EQUESTRIAN FACIL. 706,048 14,740 - 720,788 129 - UNDERGROUND UTILITIES 12,757,391 238,280 - 5,100 12,990,571 130 - LMD #1 GENERAL CITY 1,469,045 1,347,820 137,880 90,000 1,456,360 1,408,385 131 - LMD #2 VICTORIA 4,099,738 4,125,850 619,270 6,449,420 2,395,438 133 - LMD #3B MEDIANS 2,485,857 975,000 - 1,126,540 2,334,317 134 - LMD #4R TERRA VISTA 7,511,552 3,075,510 4,788,330 5,798,732 135 - LMD #5 ANDOVER 343 2,920 9,650 (6,387) 136 - LMD #6R CARYN COMMUNITY 883,166 608,090 42,740 721,400 812,596 PAGE248 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Spendable Fund Balances i Estimated Spendable Fund Balance July 1, 2023 Revenues Budget Operating Operating Transfers In Transfers Out Expenditures Estimated Spendable Fund Balance June 30, 2024 137 - LMD #7 NORTH ETIWANDA 1,068,623 1,027,140 1,615,150 480,613 138 - LMD #8 SOUTH ETIWANDA 49,614 35,340 39,190 45,764 139 - LMD #9 LOWER ETIWANDA 1,828,345 816,620 749,500 1,895,465 140 - LMD #10 RANCHO ETIWANDA 1,551,975 722,910 - 1,214,030 1,060,855 141 - LMD 1 CAPITAL REPLACEMENT FUND 541,731 11,940 111,700 297,170 368,201 150 - GENERAL CITY STREET LIGHTS - - 350,000 - 350,000 - 151 - SLD #1 ARTERIAL 539,055 853,690 22,750 111,640 910,450 393,405 152 - SLD #2 RESIDENTIAL 982,058 385,890 141,290 109,330 417,850 982,058 153 - SLD #3 VICTORIA 645,757 395,730 - 43,370 243,460 754,657 154 - SLD #4 TERRA VISTA 109,444 168,570 - 20,130 162,490 95,394 155 - SLD #5 CARYN COMMUNITY (94,551) 44,640 19,940 9,560 42,100 (81,631) 156 - SLD #6 INDUSTRIAL AREA 88,535 135,140 6,610 14,980 71,830 143,475 157 - SLD #7 NORTH ETIWANDA 165,388 135,460 21,590 30,310 126,890 165,238 158 - SLD #8 SOUTH ETIWANDA 1,811,921 119,150 - 10,680 101,470 1,818,921 174 - STATE GAS TAX 6,585,298 5,141,880 - 6,392,940 5,334,238 176 - MEASURE I 1990-2010 65,815 1,370 240 66,945 177 - MEASURE I 2010-2040 8,981,057 4,678,640 3,636,660 10,023,037 179 - ROAD MAINT & REHAB ACCT 8,687,335 4,446,740 5,049,460 8,084,615 181 - SB 1 -TCEP (3,736,718) 47,152,410 - 47,152,410 (3,736,718) 188 - INTEGRATED WASTE MANAGEMENT 5,244,124 2,082,450 5,000 1,457,480 5,874,094 194 - PROPOSITION 1B STATE FUNDING 1,590 - - - - 1,590 195 - STATE ASSET SEIZURE 52,009 1,090 - 2,680 380 50,039 196 - CA ASSET SEIZURE 15% 8,843 140 2,680 - 3,020 8,643 198 - CITYWIDE INFRASTRUCTURE IMPRV 47,923,877 507,450 - 4,170,540 44,260,787 199 - INDUSTRIAL AREA TRAFFIC FUND 1,787,349 - - 1,787,349 204 - COMMUNITY DEVELOPMENT BLK GRNT - 1,403,530 1,403,530 - 209 - FEDERAL SAFETEA-LU 3,019 - - 3,019 211 - PROP 113 - SLPP 20,070 470 - 20,540 214 - PEDESTRIAN GRANT/ART 3 (11,555) 618,620 618,620 (11,555) 225 - CA RECYC/LITTER REDUCTION GRNT 45,068 43,650 55,270 33,448 226 - USED OIL RECYCLING GRANT 365 - - 365 227 - USED OIL RECYCLING PROGRAM 26,269 26,820 - 28,470 24,619 274 - STATE GRANTS FUND (2,060,381) 2,801,110 476,150 2,324,960 (2,060,381) 275 - FEDERAL GRANTS FUND (59,067) 1,831,550 - 1,831,550 (59,067) 290 - LIBRARY FUND 8,133,317 6,591,630 239,470 5,624,360 8,861,117 291 - CA STATE LIBRARY 106,127 20,000 - 20,770 105,357 292 - STAFF INNOVATION FD (CA ST LB) 252,683 5,260 18,700 239,243 329 - LIBRARY CAPITAL FUND 10,516,711 2,926,140 12,295,510 1,147,341 340 - DRUG ABATEMENT ACT 29,232 600 - 29,832 354 - COPS PROGRAM GRANT -STATE 1,483,618 490,390 434,620 1,539,388 361 - JUSTICE ASSISTANCE GRANT(JAG) - - - - 380 - HOMELAND SECURITY GRANT -FIRE (18,635) - - (18,635) 381 - HOMELAND SECURITY GRANT -POLICE (26,747) 35,450 35,450 (26,747) 383 - EMERGENCY MGMT PERFORMNCE GRNT - 35,020 35,020 - 396 - HOUSING SUCCESSOR AGENCY 2,841,646 63,420 378,740 2,526,326 399 - EIFD (186,678) 99,450 33,500 (120,728) 838 - AD 91-2 REDEMPTION -DAY CANYON 84,800 28,170 - 25,680 87,290 847 - PD 85 CAPITAL REPLACEMENT FUND 501,404 2,950 142,790 - 241,080 406,064 848 - PD 85 REDEMPTION FUND 2,656,028 1,363,460 141,360 116,800 2,414,500 1,629,548 PAGE249 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Spendable Fund Balances 868 - CFD 2000-03 PARK MAINTENANCE 875 - CFD 2017-01 NO. ETIWANDA 876 - CFD 2018-01 EMPIRE LAKES 877 - CFD 2018-01 CAPITAL RESERVE 878 - CFD 2022-01 STREET LIGHTING 879 - CFD 2022-02 INDUSTRIAL SERVICE TOTAL SPECIAL REVENUE CAPITAL PROJECTS 600 - AD 82-1 6TH ST INDUSTRIAL 602 - AD 84-1 DAY CREEK/MELLO 612 - CFD 2001-01 614 - CFD 2003-01 PROJECT FUND 617 - CFD 2004-01 RANCHO ETIWANDA ES 681 - CFD 2006-02 AMADOR ON ROUTE 66 TOTAL CAPITAL PROJECTS Estimated Estimated Spendable Budget Spendable Fund Balance Operating Operating Fund Balance July 1, 2023 Revenues Transfers In Transfers Out Expenditures June 30, 2024 618,659 574,860 568,950 624,569 5,211 3,020 - 1,220 7,011 39,303 357,360 - 315,200 41,990 39,473 266,163 6,560 106,160 - - 378,883 - 12,710 - 12,680 30 - - 707,150 - - 20 707,130 $ 236,678,066 $ 108,108,210 $ 1,871,760 $ 1,602,980 $ 127,890,400 $ 217,164,656 $ 92 $ $ $ $ $ 92 7,542 7,542 19,186 19,186 31 31 31 31 $ 26,882 $ $ $ $ $ 26,882 700 - SPORTS COMPLEX $ - $ 443,340 $ 2,323,380 $ - $ 2,766,720 $ - 705 - MUNICIPAL UTILITY 13,811,724 17,117,300 220,000 1,745,960 17,370,230 12,032,834 706 - UTILITY PUBLIC BENEFIT FUND 480,677 307,700 - - 480,390 307,987 708 - RCMU CAPITAL REPLACEMENT FUND 7,665,831 153,720 - 7,819,551 709 - RCMU CAP AND TRADE FUND 3,634,965 502,400 - - 4,137,365 710 - SECOND STORY AND BEYOND - 685,110 239,470 924,580 - 314 - SSAB SUSTAINING FUND 21,295 - - - 21,295 711 - FIBER OPTIC NETWORK 8,191,400 560,070 - - 653,450 8,098,020 TOTAL ENTERPRISE RINDS $ 33,805,892 $ 19,769,640 $ 2,782,850 $ 1,745,960 $ 22,195,370 $ 32,417,052 INTERNAL SERVICE RINDS 712 - EQUIP/VEHICLE REPLACEMENT $ 2,796,166 $ 1,305,930 $ 107,000 $ $ 2,273,130 $ 1,935,966 714 - COMP EQUIP/TECH REPLCMENT FUND 7,024,100 1,162,240 - 1,921,400 6,264,940 TOTAL INTERNAL SERVICE RINDS $ 9,820,266 $ 2,468,170 $ 107,000 $ $ 4,194,530 $ 8,200,906 TOTAL CITY OF RANCHO CUCAMONGA $ 442,799,332 $ 245,805,210 $ 8,180,910 $ 8,180,910 $ 280,973,140 $ 407,631,402 R.C. FIRE PROTECTION DISTRICT SPECIAL REVENUE 281 - FIRE FUND $ 49,375,548 $ 42,763,260 $ - $ 5,186,590 $ 37,640,560 $ 49,311,658 282 - COMMUNITY FACILITIES DIST 85-1 2,673,309 6,997,890 2,735,990 - 10,676,920 1,730,269 283 - COMMUNITY FACILITIES DIST 88-1 - 455,390 2,450,600 2,905,990 - 285 - FIRE TECHNOLOGY FEE FUND 25,035 760 - - 25,795 288 - FIRE PROTECTION CAPITAL FUND 49,549,811 16,605,650 - - 8,436,840 57,718,621 TOTAL SPECIAL REVENUE $ 101,623,703 $ 66,822,950 $ 5,186,590 $ 5,186,590 $ 59,660,310 $ 108,786,343 TOTAL R.C. FIRE PROTECTION DISTRICT $ 101,623,703 $ 66,822,950 $ 5,186,590 $ 5,186,590 $ 59,660,310 $ 108,786,343 TOTAL ALL RINDS $ 544,423,035 $ 312,628,160 $ 13,367,500 $ 13,367,500 $ 340,633,450 $ 516,417,745 PAGE 250 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Summary of Changes in Spendable Fund Balances - Greater Than $500,000 and 10% Estimated Spendable Fund Balance July 1, 2023 Estimated Spendable Fund Balance June 30, 2024 Change Change Reason for Changes >$500,000 and 10% CITY OF RANCHO CUCAMONGA GENERAL FUND 001 - GENERAL FUND $ 66,893,852 $ 66,893,852 $ 0% TOTAL GENERAL FUND $ 66,893,852 $ 66,893,852 $ 0% OTHER GENERAL FUNDS 003 - REIMB ST/COUNTY PARKING CIT $ 2,416 $ 2,416 $ 0% 006 - CVWD REIMBURSEMENTS 490,261 519,361 29,100 6% 016 - COMM DEV TECHNICAL SRVCS FUND 4,918,417 5,198,417 280,000 6% 017 - LAW ENFORCEMENT RESERVE 7,362,869 6,960,089 (402,780) -5% 018 - TRAFFIC SAFETY 212,565 210,455 (2,110) -1% 020 - CITY TECHNOLOGY FEE FUND 3,295,908 3,631,988 336,080 10% 022 - MOBILE HOME PARK PROGRAM 204,110 206,780 2,670 1% 023 - SB1186 CERT ACCESS SPEC PROG 225,287 245,417 20,130 9% Use of funds accumulated over a period of time for 025 - CAPITAL RESERVE 67,947,309 55,046,759 (12,900,550) -19% capital projects 030 - COMMUNITY BENEFIT PROJECT FUND 6,652,973 7,770,903 1,117,930 17% Results of operations, for use in future period Use of funds accumulated over a period of time for 073 - BENEFITS CONTINGENCY 4,262,259 3,135,469 (1,126,790) -26% employee leave payouts TOTAL OTHER GENERAL FUNDS $ 95,574,374 $ 82,928,054 $ (12,646,320) -13% SPECIAL REVENUE 100 - ASSESSMENT DISTRICTS ADMIN $ 941,225 $ 727,445 $ (113,780) -14% 101 - AD 93-1 MASI COMMERCE CENTER - - 0% 105 - AB2766 AIR QUALITY IMPROVEMENT 667,421 295,941 (371,480) -56% 106 - MSRC AIR POLLUTION REDUCT GRNT 95 95 - 0% 109 - PUBLIC ART TRUST FUND 594,394 658,074 63,680 11% 110 - BEAUTIFICATION 583,797 595,567 11,770 2% 111 - PARK LAND ACQUISITION 7,586,566 8,223,686 637,120 8% 112 - DRAINAGE FAC/GENERAL 2,861,567 2,912,847 51,280 2% 113 - COMMUNITY/REC CENTER DEVELPMNT 3,499,454 4,110,684 611,230 17% Results of operations, for use in future period 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 497,868 506,738 8,870 2% 115 - HENDERSON/WARDMAN DRAINAGE 944,756 944,756 - 0% 116 - ETIWANDA DRAINAGE 2,085,512 2,023,822 (61,690) -3% 118 - UPPER ETIWANDA DRAINAGE 594,977 607,397 12,420 2% Use of funds accumulated over a period of time for 119 - PARK IMPROVEMENT 5,355,445 4,722,755 (632,690) -12% capital projects 120 - PARK DEVELOPMENT 7,015,574 7,059,594 44,020 1% 122 - SOUTH ETIWANDA DRAINAGE 1,743,369 1,770,839 27,470 2% 123 - LIBRARY IMPACT FEE 1,564,583 1,809,493 244,910 16% 124 - TRANSPORTATION 57,501,531 55,293,901 (2,207,630) -4% 125 - ANIMAL CENTER IMPACT FEE 310,263 98,203 (212,060) -68% 126 - LOWER ETIWANDA DRAINAGE 1,269,442 1,292,612 23,170 2% 127 - POLICE IMPACT FEE 1,091,983 1,065,283 (26,700) -2% 128 - ETIWANDA NO. EQUESTRIAN FACIL. 706,048 720,788 14,740 2% 129 - UNDERGROUND UTILITIES 12,757,391 12,990,571 233,180 2% 130 - LMD #1 GENERAL CITY 1,469,045 1,408,385 (60,660) -4% Use of funds accumulated over a period of time for 131 - LMD #2 VICTORIA 4,099,738 2,395,438 (1,704,300) -42% capital projects 133 - LMD #3B MEDIANS 2,485,857 2,334,317 (151,540) -6% Use of funds accumulated over a period of time for 134 - LMD #4R TERRA VISTA 7,511,552 5,798,732 (1,712,820) -23% capital projects 135 - LMD #5 ANDOVER 343 (6,387) (6,730) -1962% 136 - LMD #6R CARYN COMMUNITY 883,166 812,596 (70,570) -8% PAGE 251 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Summary of Changes in Spendable Fund Balances - Greater Than $500,000 and 10% Estimated Estimated Spendable Spendable Fund Balance Fund Balance July 1, 2023 June 30, 2024 Change Change Reason for Changes >$500,000 and 10% Use of funds accumulated over a period of time for 137 - LMD #7 NORTH ETIWANDA 1,068,623 480,613 (588,010) -55% capital projects 138 - LMD #8 SOUTH ETIWANDA 49,614 45,764 (3,850) -8% 139 - LMD #9 LOWER ETIWANDA 1,828,345 1,895,465 67,120 4% 140 - LMD #10 RANCHO ETIWANDA 1,551,975 1,060,855 (491,120) -32% 141 - LMD 1 CAPITAL REPLACEMENT FUND 541,731 368,201 (173,530) -32% 150 - GENERAL CITY STREET LIGHTS - - 0% 151 - SLD #1 ARTERIAL 539,055 393,405 (145,650) -27% 152 - SLD #2 RESIDENTIAL 982,058 982,058 - 0% 153 - SLD #3 VICTORIA 645,757 754,657 108,900 17% 154 - SLD #4 TERRA VISTA 109,444 95,394 (14,050) -13% 155 - SLD #5 CARYN COMMUNITY (94,551) (81,631) 12,920 -14% 156 - SLD #6 INDUSTRIAL AREA 88,535 143,475 54,940 62% 157 - SLD #7 NORTH ETIWANDA 165,388 165,238 (150) 0% 158 - SLD #8 SOUTH ETIWANDA 1,811,921 1,818,921 7,000 0% Use of funds accumulated over a period of time for 174 - STATE GAS TAX 6,585,298 5,334,238 (1,251,060) -19% capital projects 176 - MEASURE I 1990-2010 65,815 66,945 1,130 2% 177 - MEASURE I 2010-2040 8,981,057 10,023,037 1,041,980 12% Results of operations, for use in future period 179 - ROAD MAINT & REHAB ACCT 8,687,335 8,084,615 (602,720) -7% 181 - SB 1 - TCEP (3,736,718) (3,736,718) - 0% 188 - INTEGRATED WASTE MANAGEMENT 5,244,124 5,874,094 629,970 12% Results of operations, for use in future period 194 - PROPOSITION 1B STATE FUNDING 1,590 1,590 - 0% 195 - STATE ASSET SEIZURE 52,009 50,039 (1,970) -4% 196 - CA ASSET SEIZURE 15% 8,843 8,643 (200) -2% 198 - CITYWIDE INFRASTRUCTURE IMPRV 47,923,877 44,260,787 (3,663,090) -8% 199 - INDUSTRIAL AREA TRAFFIC FUND 1,787,349 1,787,349 0% 204 - COMMUNITY DEVELOPMENT BLK GRNT - - 0% 209 - FEDERAL SAFETEA-LU 3,019 3,019 - 0% 211 - PROP 113 - SLPP 20,070 20,540 470 2% 214 - PEDESTRIAN GRANT/ART 3 (11,555) (11,555) - 0% 225 - CA RECYC/LITTER REDUCTION GRNT 45,068 33,448 (11,620) -26% 226 - USED OIL RECYCLING GRANT 365 365 0% 227 - USED OIL RECYCLING PROGRAM 26,269 24,619 (1,650) -6% 274 - STATE GRANTS FUND (2,060,381) (2,060,381) 0% 275 - FEDERAL GRANTS FUND (59,067) (59,067) - 0% 290 - LIBRARY FUND 8,133,317 8,861,117 727,800 9% 291 - CA STATE LIBRARY 106,127 105,357 (770) -1% 292 - STAFF INNOVATION FD (CA ST LB) 252,683 239,243 (13,440) -5% Use of funds accumulated over a period of time for 329 - LIBRARY CAPITAL FUND 10,516,711 1,147,341 (9,369,370) -89% capital projects 340 - DRUG ABATEMENT ACT 29,232 29,832 600 2% 354 - COPS PROGRAM GRANT -STATE 1,483,618 1,539,388 55,770 4% 361 - JUSTICE ASSISTANCE GRANT(JAG) - - - 0% 380 - HOMELAND SECURITY GRANT -FIRE (18,635) (18,635) 0% 381 - HOMELAND SECURITY GRANT -POLICE (26,747) (26,747) 0% 383-EMERGENCY MGMT PERFORMNCE GRNT - - 0% 396 - HOUSING SUCCESSOR AGENCY 2,841,646 2,526,326 (315,320) -11% 399 - EIFD (186,678) (120,728) 65,950 -35% 838 - AD 91-2 REDEMPTION -DAY CANYON 84,800 87,290 2,490 3% 847 - PD 85 CAPITAL REPLACEMENT FUND 501,404 406,064 (95,340) -19% Use of funds accumulated over a period of time for 848 - PD 85 REDEMPTION FUND 2,656,028 1,629,548 (1,026,480) -39% capital projects 868 - CFD 2000-03 PARK MAINTENANCE 618,659 624,569 5,910 1% 875 - CFD 2017-01 NO. ETIWANDA 5,211 7,011 1,800 35% PAGE 252 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Summary of Changes in Spendable Fund Balances - Greater Than $500,000 and 10% Estimated Estimated Spendable Spendable Fund Balance Fund Balance July 1, 2023 June 30, 2024 Change Change Reason for Changes >$500,000 and 10% 876 - CFD 2018-01 EMPIRE LAKES 39,303 39,473 170 0% 877 - CFD 2018-01 CAPITAL RESERVE 266,163 378,883 112,720 42% 878 - CFD 2022-01 STREET LIGHTING - - - 0% 879 - CFD 2022-02 INDUSTRIAL SERVICE - 707,130 707,130 100% Results of operations, for use in future period TOTAL SPECIAL REVENUE $ 236,678,066 $ 217,164,656 $ (19,513,410) -8% CAPITAL PROJECTS 600 - AD 82-1 6TH ST INDUSTRIAL 602 - AD 84-1 DAY CREEK/MELLO 612 - CFD 2001-01 614 - CFD 2003-01 PROJECT FUND 617 - CFD 2004-01 RANCHO ETIWANDA ES 681 - CFD 2006-02 AMADOR ON ROUTE 66 TOTAL CAPITAL PROTECTS ENTERPRISE FUNDS 700 - SPORTS COMPLEX 705 - MUNICIPAL UTILITY 706 - UTILITY PUBLIC BENEFIT FUND 708 - RCMU CAPITAL REPLACEMENT FUND 709 - RCMU CAP AND TRADE FUND 710 - SECOND STORY AND BEYOND 314 - SSAB SUSTAINING FUND 711 - FIBER OPTIC NETWORK TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS 712 - EQUIP/VEHICLE REPLACEMENT $ 92 $ 92 $ 0% 7,542 7,542 0% 19,186 19,186 0% - - 0% 31 31 $ 0% 31 31 $ 0% $ 26,882 $ 26,882 $ 0% $ - $ - $ 0% Use of funds accumulated over a period of time for 13,811,724 12,032,834 (1,778,890) -13% capital projects 480,677 307,987 (172,690) -36% 7,665,831 7,819,551 153,720 2% 3,634,965 4,137,365 502,400 14% Results of operations, for use in future period - - - 0% 21,295 21,295 0% 8,191,400 8,098,020 (93,380) -1% $ 33,805,892 $ 32,417,052 $ (1,388,840) -4% Use of funds accumulated over a period of time for $ 2,796,166 $ 1,935,966 $ (860,200) -31% vehicle and equipment replacement Use of funds accumulated over a period of time for 714 - COMP EQUIP/TECH REPLCMENT FUND 7,024,100 6,264,940 (759,160) -11% computer equipment and technology replacement TOTAL INTERNAL SERVICE FUNDS $ 9,820,266 $ 8,200,906 $ (1,619,360) -16% TOTAL CITY OF RANCHO CUCAMONGA $ 442,799,332 $ 407,631,402 $ (35,167,930) -8% R.C. FIRE PROTECTION DISTRICT SPECIAL REVENUE 281 - FIRE FUND $ 49,375,548 $ 49,311,658 $ (63,890) 0% Use of funds accumulated over a period of time for 282 - COMMUNITY FACILITIES DIST 85-1 2,673,309 1,730,269 (943,040) -35% capital projects 283 - COMMUNITY FACILITIES DIST 88-1 - - - 0% 285 - FIRE TECHNOLOGY FEE FUND 25,035 25,795 760 3% 288 - FIRE PROTECTION CAPITAL FUND 49,549,811 57,718,621 8,168,810 16% Results of operations, for use in future period TOTAL SPECIAL REVENUE $ 101,623,703 $ 108,786,343 $ 7,162,640 7% TOTAL R.C. FIRE PROTECTION DISTRICT $ 101,623,703 $ 108,786,343 $ 7,162,640 7% TOTAL ALL FUNDS $ 544,423,035 $ 516,417,745 $ (28,005,290) -5% PAGE 253 THIS PAGE INTENTIONALLY LEFT BLANK PAGE254 RANCHO CUCAMONGA CALIFORNIA DEPARTMENTAL BUDGET DETAILS PAGE255 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Council — Department Budget Summary Overview of Department As a body of elected officials, the separately elected Mayor and four -member City Council establish local laws, set policy, approve programs, adopt the annual budget, and appropriate funds. As elected representatives of the citizens, the City Council is responsible to all of the people and, as such, devotes its energies to making decisions which are in the best interest of the public welfare. The City Council is elected by geographic districts with the Mayor being elected at large. They each serve staggered four-year terms. The City Council also serves as the Board of Directors for the Rancho Cucamonga Fire Protection District (a subsidiary district of the City). The City Council meets the first and third Wednesday of the month at City Hall to discuss and vote on pertinent issues facing the City and its residents. In addition, the City Council is responsible for appointing the City Manager, City Attorney, and members of boards and commissions. Mission Statement The Mission of the City Council of Rancho Cucamonga is to: • Ensure and advance the quality of life for the community through inclusive decision making. Core Values As the City Council carries out its mission and works towards its vision, it will be guided by these Core Values: • Providing and nurturing a high quality of life for all • Promoting and enhancing a safe and healthy community for all • Building and preserving a family -oriented atmosphere • Intentionally embracing and anticipating the future • Equitable prosperity for all • Working together cooperatively and respectfully with each other, staff, and all stakeholders • Continuous improvement • Actively seeking and respectfully considering all public input 'Al/' is meant to be inclusive of residents, businesses, non profits, schools, other government institutions — truly al/ Rancho Cucamonga stakeholders. Vision Statement • The City Council's vision is to build on our success as a world class community, to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive. PAGE 256 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Council — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 153,518 $ 153,460 $ 162,330 Operations and Maintenance 21,582 29,300 30,300 Capital Outlay - - - Cost Allocation (41,560) (54,510) (54,510) Debt Service - - - Transfer Out - - - Subtotal 133,540 128,250 138,120 Other Funds Personnel Services - - - Operations and Maintenance - - - Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal - - - AII Funds Personnel Services 153,518 153,460 162,330 Operations and Maintenance 21,582 29,300 30,300 Ca pita I Outlay - - - Cost Allocation (41,560) (54,510) (54,510) Debt Service - - - Transfer Out - - - Total Cost $ 133,540 $ 128,250 $ 138,120 Staffing Summary (Budgeted) Full Time Part Time Total Staffing 5.00 5.00 5.00 5.00 5.00 5.00 PAGE 257 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Clerk — Department Budget Summary Overview of Department The statutes of the State of California prescribe the essential functions and duties of the City Clerk, and the Government Code, Election Code, and City Municipal Code provide precise and specific responsibilities and procedures to follow. The City Clerk is an elected position and works with the City Clerk Services Director, who is responsible for the day-to-day operations of the office. FY 2023/24 Budget Highlights • Maintain an accurate record of City Council proceedings and official City documents • Administer the Oath of Office PAGE 258 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Clerk — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/ 22 2022/ 23 2023/ 24 Operating Budget Personnel Services $ 2,963 $ 2,870 $ 2,870 Operations and Maintenance - - - Ca pita I Outlay - - - Cost Allocation (890) (860) (860) Debt Service - - - Transfer Out - - - Subtotal 2,073 2,010 2,010 Other Funds Personnel Services - - - Operations and Maintenance - - - Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - Subtotal - - - AII Funds Personnel Services 2,963 2,870 2,870 Operations and Maintenance - - - Ca pita I Outlay - - - Cost Allocation (890) (860) (860) Debt Service - - - Transfer Out - - - Total Cost $ 2,073 $ 2,010 $ 2,010 Staffing Summary (Budgeted) Full Time Part Time Total Staffing 1.00 1.00 1.00 1.00 1.00 1.00 PAGE259 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Treasurer — Department Budget Summary Overview of Department The City Treasurer is an elected official charged with the responsibility for the custody and investment of all City funds. The Treasurer is the City's official "signature" for all financial transactions made. The Assistant City Manager/Administrative Services Director has been appointed as Deputy City Treasurer and has the authority to assign Finance Department staff to handle treasury functions needing daily attention. FY 2023/24 Budget Highlights • Maintain funds in secure and liquid investments • Structure maturities to meet City cash flow needs throughout the year • Work in conjunction with the City's third -party investment advisor to further diversify the City's portfolio and make progress towards achieving the City's established benchmark • Present the City's investment policy to the City Council for annual approval • Maintain CMTA Investment Policy Certification which certifies the City's investment policy complies with the current State statutes governing the investment practices of local government entities located within the State of California California Municipal Treasurers Association PAGE 260 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Treasurer — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 2,963 $ 2,870 $ 2,870 Operations and Maintenance 33,701 36,870 41,140 Capital Outlay - - - Cost Allocation (5,650) (11,850) (11,850) Debt Service - - - Transfer Out - - - Subtotal 31,014 27,890 32,160 Other Funds Personnel Services - - - Operations and Maintenance - - - Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - Subtotal - - - AII Funds Personnel Services 2,963 2,870 2,870 Operations and Maintenance 33,701 36,870 41,140 Capital Outlay - - - Cost Allocation (5,650) (11,850) (11,850) Debt Service - - - Transfer Out - - - Total Cost $ 31,014 $ 27,890 $ 32,160 Staffing Summary (Budgeted) Full Time Part Time Total Staffing 1.00 1.00 1.00 1.00 1.00 1.00 PAGE 261 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Management — Department Budget Summary Overview of Department The City Manager is appointed by the City Council to oversee the enforcement of municipal laws, direct daily operations of the City, make recommendations to the City Council, prepare, and administer the municipal budget, appoint and supervise all City department heads and employees, and supervise the operation of all City departments. The City Manager's Office oversees a variety of interdepartmental activities and programs and provides direct support for the City Council. One such effort is the nationally recognized Healthy RC initiative, which encourages a healthy and environmentally sustainable lifestyle for those who live, work, and play in Rancho Cucamonga. Another is the management of the City's award -winning Community Affairs Network (CAN) including publication of various newsletters, department/program e-newsletters, media relations, community outreach and engagement, social media platforms, and other public information efforts. The City Manager's Office also manages the Legislative Advocacy Program to ensure that Rancho Cucamonga's interests are heard at the local, state, and federal levels. These efforts are governed by our Legislative Platform, which promotes the principle of local control and protection of local revenue. FY 2023/24 Budget Highlights • Establish Rancho Cucamonga as the cultural hub of the Inland Empire by implementing Public Art Projects outlined in the RC Public Art Plan including the Utility Box Beautification Program, the City's first RC Public Art Program mural, and a temporary art exhibit project =5 j t' • * r • Create a world -class community that is safe, equitable, and �� --- resilient by reducing contributions to climate change and empowering the community with resources to expand sustainability efforts • Advocate for policies and projects that safeguard and elevate City interests, advance its strategic goals, and ensure an equitable quality of life for all in Rancho Cucamonga • Cultivate an inclusive organization dedicated to equitable practices through RC DRIVE • Cultivate meaningful and equitable community engagement by providing resources and support that encourages transparent communication, builds trust, and supports Team RC in meeting the community where they are at • Lead efforts and collaborate with community partners to prevent and address the opioid/fentanyl crisis • Assess the community's needs to tailor policy, systems, and built environment changes and provide an equitable quality of life for all PAGE 262 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Management — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 2,433,821 $ 2,818,460 $ 2,773,010 Operations and Maintenance 157,228 294,600 353,130 Capital Outlay - - - Cost Allocation (571,390) (715,340) (715,340) Debt Service - - - Transfer Out - - - Subtotal 2,019,659 2,397,720 2,4101800 Other Funds Personnel Services - - - Operations and Maintenance - - - Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal - - - All Funds Personnel Services Operations and Maintenance Ca pita I Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full Time Part Time Total Staffing 2,433,821 157,228 (571,390) 2,818,460 294,600 (715,340) 2,773,010 353,130 (715,340) $ 2,019,659 $ 2,397,720 $ 2,410,800 17.00 17.00 19.00 18.46 19.00 PAGE 263 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget City Management — Performance Measures Equitable prosperity O Providing and nurturing a Continuous Intentionally embracing for all high quality of life for all 1W improvement 0 and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input So Working together cooperatively and respectfully with each other, staff, and all stakeholders ... ..O�e0Irmo 000 ,,... Strive towards a greener, cleaner Rancho Cucamonga by 1 adopting policies and implementing programs and strategies ✓ ✓ ✓ ✓ that advance environmental sustainability in the community and in City operations Offer a wide variety of classes, activities, and special 2 programs that encourage healthy eating and active living, ✓ ✓ ✓ ✓ ✓ with a special emphasis on reaching at risk populations (e.g., low income Continue to operate the Legislative Advocacy Program to 3 ensure the City's interests are heard at the local, state, and ✓ ✓ ✓ federal level Support all programs, services, and initiatives by increasing 4 community awareness and promoting the City as a premier ✓ ✓ lace to live, work, and play in the Inland Empire Department Performance Measures Dept. Actual Actual Target o. Percent of DC Fast Charger sessions achieving daily goal Daily goal of 5 charge sessions 1 82%** 84.2%+ 120 /o o Percent of extremely low to moderate income participants in 2 94% 87% 90% healthy eating programs Percent of advocacy success rate Measures the outcome of legislative bill in comparison with 3 72% 55%* 63% the City's official position Community Engagement ➢ Number of social media followers Includes Facebook, Instagram, and Twitter 47,531 54,469 60,000 ➢ Percent increase/(decrease) in social media followers 4 9% 12.2% 15% ➢ Number of City website views 253,476 234,630 260,000 ➢ Percent increase/(decrease) of City website views 5% -7.44% 10% **Estimate based on five months of actual data Averaged 4.21 charges per day July 1 — June 30, the station experienced intermittent outages from July — November 2022, station averaged 4.8 charges per day once the repair was completed. In the last few months, the station has averaged over 6 charges per day and we expect that trend to continue. *Based on the current status of the bill as of 7/31/23, the Governor has until 10/14/23 to sign or veto bills. PAGE264 Quality of Life Survey Healthy RC Youth Leaders Committee Campeones para la Healthy RC Comunidad iffillik- (Community Champions) City Management low-, Community Affairs Public Art Climate Action Community Engagement Communication Support Social Media Website Community Engagement _ Legislative Legislative Affairs Support/Advocacy Administration Staff Support Staff Development Finance Grants Personnel REDI (DRIVE CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Police (Contract) — Department Budget Summary Overview of Department The San Bernardino County Sheriff's Department has been a proud partner with the City of Rancho Cucamonga since its incorporation in 1977. Throughout the course of this partnership, the City continues to be one of the safest cities in California. This is a continued effort by the dedicated men and women of the Police Department. Services provided by the Department include the following: Patrol. This division provides basic emergency response services to the citizens of Rancho Cucamonga, which includes the use of two K9 units to assist with tracking suspects or missing persons. Traffic Safety. This division investigates traffic collisions, provides proactive enforcement to reduce collisions, and performs dedicated DUI enforcement. The traffic division also presents the DUI education program "Every 15 Minutes"to local high schools. Investigations. This division works in conjunction with patrol and performs felony case follow-up, and tracks sex registrants and emerging crime trends. Victoria Gardens. The Department's satellite station is located at the Victoria Gardens Regional Mall. Personnel assigned to the mall conduct retail theft investigations and work proactively with the various retail establishments to prevent crime. Crime Prevention. This division works to educate the public on various crime trends, and coordinates programs and events such as Neighborhood Watch, Citizen Advisory Group, and National Night Out. Specialized Units. These consist of the Multiple Enforcement Team (MET), Solution Oriented Policing (SOP) Team, and School Resource Officers (SROs). The SOP team works to address quality of life issues and provides active shooter training to the community and local public safety agencies. FY 2023/24 Budget Highlights • Decrease traffic related events and criminal incidents in the city through the implementation of ALPR cameras at: Haven Avenue and Foothill Boulevard; Baseline Road and Milliken Avenue; and Baseline Road and Archibald Avenue • Increase traffic and parking enforcement in the city by dedicating two Sheriff's Service Specialists (SSS) to traffic and parking enforcement, equipping two SSS trucks with new ALPR camera equipment, and hiring four SSS's to fill vacant positions • Completion and implementation of the real time information center to increase the efficiency and effectiveness of patrol, investigative, and administrative functions. Project completion includes the installation of the video wall and intelligence led policing software to enhance real time information gathering; in addition to hiring a dedicated technical services individual to be staffed in the real time information center • Complete the Police Station lobby improvement project and continue to work with the City Manager's Office to assess building concerns at the main Police Station PAGE 266 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Police (Contract) — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ - $ - $ - Operations and Maintenance 44,519,071 48,954,570 51,955,060 Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 44,519,071 48,954,570 51,955,060 Other Funds Personnel Services - - 46,940 Operations and Maintenance 694,026 922,010 988,900 Capital Outlay 406,964 500f600 658,750 Cost Allocation - - - Debt Service - - - Transfer Out - 2,680 - Subtotal 1,100, 990 1, 425, 290 1, 694, 590 All Funds Personnel Services - - 46,940 Operations and Maintenance 45,213,097 49,876,580 52,943,960 Capital Outlay 406,964 500,600 658,750 Cost Allocation - - - Debt Service - - - Transfer Out 2,680 2,680 2,680 Total Cost $ 45,622,741 $ 50,379,860 $ 53,652,330 Staffing Summary (Budgeted) Safety Personnel Non -Safety Personnel Total Staffing 141.00 42.00 183.00 143.00 43.00 186.00 143.00 43.00 186.00 PAGE 267 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Police (Contract) — Performance Measures Equitable prosperity for O Providing and nurturing a high ijyjyj� Continuous l Intentionally embracing and all quality of life for all F� improvement anticipating the future eBuilding and preserving a family- Promoting and enhancing a safe and Actively seeking and respectfully oriented atmosphere healthy community for all considering all public input ,a,�, Working together cooperatively and respectfully with each other, staff, and all stakeholders 101- icI�' To maintain order and security in the community through 1 effective deployment of officers and equipment throughout V/ ./ the City and by responding to calls for service on a 24/7 basis Department Performance Measures Dept. Actual Actual Target Maintain appropriate levels of response times to calls for service 1 ➢ Number of calls for service 142,923 128,750 130,000 ➢ Response time for emergency calls 4:11 ** 4:10 Maintain Part One (Murder, Rape, Robbery Aggravated Assault, Burglary, etc.) and Two Crimes (Forgery, Counterfeit, Fraud, Stolen Property, Vandalism, etc.) per 1,000 population at equal to existing levels 1 ➢ Number of Part One Crimes 4,754 ** ** ➢ Number of Part One Crimes per 1,000 population 26.65 ** ** ➢ Number of Part Two Crimes 7,724 ** ** ➢ Number of Part Two Crimes per 1,000 population 43.30 ** ** Maintain traffic collisions per 1,000 population equal to existing levels ➢ Number of traffic collision reports processed 1 1,637 1,300 1,200 ➢ Number of traffic collisions investigations per 9.17 7.5 6.9 1,000 population Maintain reports and calls for service per officer equal to existing levels ➢ Number of reports processed 1 14,556 15,525 15,000 ➢ Number of reports per sworn position*** 132 141 136 ➢ Number of calls for service per sworn position*** 1,299 1,170 1,181 Number of Adult Arrests 1 3,871 3,585 3,600 * Performance Measure data reported for Fiscal Years 2021/22 and 2022/23 reflect/based on official data for calendar years 2021 and 2022, respectively. ** Information unavailable due to the San Bernardino County Sheriffs Department data disruption. *** Calculation based on the number of sworn patrol deputies — includes those assigned to traffic and specialized details. PAGE268 Police (Contract) Patrol Crime Prevention Emergency Response o K9s Volunteers Citizen Advisory Public Information Officer Neighborhood Watch Targeted Proactive Enforcement to Reduce Collisions Traffic Safety in Bicycle Safety Classes Dedicated DUI Felony Case Follow-up Investigations Crime Analyst Pawn Shop Liaison Victoria Gardens C Retail Theft Investigations quitipie tnrorcement i eam Children and Family Services/Adult Protective Services Specialized Units I' Solution Oriented Policing Team Crime Free Multi -Housing _ Active Shooter Program School Resource Officers CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Fire District — Department Budget Summary Overview of Department The Fire District is a subsidiary district of the City and has its own statutory funding with the City Council serving as the Fire District Board of Directors. The Fire District's mission is to serve the community through planning, promoting, and demonstrating a readiness to respond to, and reduce, threats to life and property through the delivery of emergency and non -emergency services and programs in an efficient and effective manner. The foundation for the Fire District's traditional and innovative services is focused on three premier services: Community Risk Reduction, Emergency Response, and Emergency Management. The Prevention Bureau reduces risk and eliminates hazards through fire prevention, inspection, wildland fire threat reduction and public education/community outreach. Additionally, firefighters deliver an efficient and effective emergency response through structural and wildland fire suppression, emergency medical services, hazardous materials response, technical rescue, and tactical response. The Emergency Management program reduces vulnerability to hazards, increases community disaster resiliency, and provides timely economic recovery utilizing comprehensive mitigation, preparedness, and response programs. The Fire District provides emergency and non -emergency services through progressive leadership, personnel management, professional development through high level training, advanced planning, financial administration, and logistical support which includes apparatus and facilities maintenance, communications, and information technology. The Fire District's emergency response and incident mitigation capabilities remain cutting edge through innovative, passionate, and fiscally responsible program management, which further enhances the quality of life for those served. The Fire District's goal is to deliver these services in an effective, efficient, and professional manner while maintaining financial stability. FY 2023/24 Budget Highlights • Implement the strategic initiatives identified in the Master Plan and Standards of Cover (SOC) assessment, along with the current and future planning needs for both emergency and non - emergency services • Complete ADA improvements to Fire Stations 173, 174, and 175 in order meet the needs of an increasingly diverse workforce • Deploy an electric fire engine in support of the City's environmental sustainability efforts • Enhanced delivery of services through complete construction of Fire Station 178 • Implementation of Safety Officer Program to promote safety standards and practices • Purchase of squads/ambulances in anticipation of EMS service enhancements • Phase 1 replacement of handheld radios • Continued partnership with the City on projects, including crossing guard services to support community risk reduction, fleet maintenance, and IT infrastructure upgrades • For the eleventh year, Fire Prevention permit and inspection fees will be suspended PAGE 270 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Fire District — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 31,538,078 $ 34,113,220 $ 35,445,620 Operations and Maintenance 12,755,575 14,398,610 15,018,840 Capital Outlay - 855,000 647,920 Cost Allocation - - - Debt Service 31,368 399,990 111,090 Transfer Out 2,177,761 3,563,840 5,186,590 Subtotal 46,502,782 53,330,660 56,410,060 Other Funds Personnel Services - - - Operations and Maintenance 832,445 2,283,800 2,385,390 Capital Outlay 3,829,095 17,966,520 6,086,470 Cost Allocation - - - Debt Service - - - Transfer Out - 105,470 - Subtotal 4,661,540 20,355,790 8,471,860 All Funds Personnel Services 31,538,078 34,113,220 35,445,620 Operations and Maintenance 13,588,020 16,682,410 17,404,230 Capital Outlay 3,829,095 18,821,520 6,734,390 Cost Allocation - - - Debt Service 31,368 399,990 111,090 Transfer Out 2,283,227 3,669,310 5,186,590 Total Cost $ 51,269,788 $ 73,686,450 $ 64,881,920 Staffing Summary (Budgeted) Full Time Part Time Total Staffing 122.00 2.76 124.76 131.00 2.76 133.76 131.00 2.76 133.76 PAGE 271 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Fire District — Performance Measures 7� Equitable prosperity for O Providing and nurturing a higher Continuous l Intentionally embracing and all quality of life for all improvement anticipating the future eBuilding and preserving a family- Promoting and enhancing a safe and Actively seeking and respectfully oriented atmosphere v healthy community for all o considering all public input ,.,�, Working together cooperatively and respectfully with each other, staff, and all stakeholders CouncilAlignment with M City SLepartment Goals 1 Provide vital fire and life safety services to the ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ community in an efficient and effective manner Assure that all personnel receive comprehensive 2 training, consistent with the highest professional ✓ ✓ ✓ ✓ ✓ standards of the fire service 3 Encourage community participation in fire safety and ✓ ✓ ✓ ✓ ✓ ✓ emergency preparedness Dept. Actual Actual Target Department Performance MeasuresM Average response time at 90th percentile Measurement of turnout and travel time to 1 0: 09:13 0:09:10 0: 08:45 incidents Percent of cardiac patients with pulsatile 1 39% 29% 45% rhythms upon delivery to a hospital Number of incidents Includes fires, emergency medical services, hazardous materials, technical rescue, 1 18,250 18,205 18,500 extrication, public assist, alarms and false alarms and other Fires contained to room of origin 1 70% 73% 70% Number of inspections Includes building, business, and weed 1 5,259 5,223 5,500 abatement inspections Total personnel training hours 2 23 031* 25,610 27,000 Community members trained with public education events 3 585 514 600 Includes in person and virtual training Community engagement through social media interactions 3 2,349,827** 2,335,140** 2,500,000 Includes Likes, Shares, and Comments on Facebook, Instagram, and Twitter *Numbers are significantly lower due to the COVID-19 Pandemic **Numbers have decreased following the peak of COVID-19 Pandemic and as users shift to other social media platforms. PAGE 272 Fire District Fire Suppression (Structural, Wildland, Front Country) • Fire Investigations Emergency Response Emergency Medical Services Special Operations (Haz Mat, Tactical Response, Technical Rescue) . Response Planning Ready RC Mitigation Preparedness Emergency I% Response Management Recovery Community and Business Emergency Response Training Volunteer Coordination Inspections Deed Abatement/Brush Clearance Community Risk Reduction Public Education New Construction Plan Review Public Information Community Affairs Special Events Community Outreach and Engagement Personnel Management and Development Planning/Finance Administration ppara us and Equipment Maintenance Facility Facility Maintenance CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Animal Services — Department Budget Summary Overview of Department The City of Rancho Cucamonga has an innovative Animal Services Department whose mission is Creating a PAWsftfve impact by enriching the fives of animals and people. The Animal Services Department cares for nearly 3,500 homeless pets annually and responds to approximately 5,000 calls for service related to stray animals, rescues, and animal welfare. The Department oversees the following program areas: Animal Care: General animal care and housing, adoptions, reuniting lost pets with owners and promoting responsible pet ownership. Community and Information Programs: Volunteer programs, foster care, the RC aCATemy (formerly the neonatal kitten nursery), fundraising, community outreach, social media, and community information/education. Field Services: Animal pickup, rescues, investigations, rabies control, animal licensing, enforcement of animal regulations, co- existing with wildlife, and community education. Veterinary Services: Veterinary treatment for animals housed at the Center, contracts for emergency, after hour, and specialized veterinary services; learning opportunities for Veterinary and Veterinary Assistant students, vouchers for low cost spay and neuter clinics, and partnerships for low-cost vaccination clinics. FY 2023/24 Budget Highlights • Pets in the Community: o In partnership with the Animal Care Foundation, continue to enhance community animal safety net and diversion programs by expanding the number of vouchers issued for veterinary care, pet food, and dog grooming • Disaster Response: o Update large animal disaster response plan o Purchase large animal equipment and supplies to temporarily house displaced horses and livestock during a natural disaster • Animal Center Operations: o Complete the administrative office reconfiguration project o Fund one full-time Animal Caretaker Position (offset cost with two vacant part-time animal care positions) o Replace aged flooring and lighting in animal care areas PAGE274 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Animal Services — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 2,416,129 $ 3,174,030 $ 3,171,000 Operations and Maintenance 356,713 466,070 472,230 Ca pita I Outlay - 10,000 10,000 Cost Allocation - - - Debt Service - - - Transfer Out - - Subtotal 2,772,842 3,650,100 3,653f230 Other Funds Personnel Services - - - Operations and Maintenance 60 630 650 Capital Outlay - 20,000 260,000 Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 60 20,630 260,650 All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full Time Part Time Total Staffing 2,416,129 356,773 3,174, 030 466,700 30,000 3,171, 000 472,880 270,000 $ 2,772,902 $ 3,670,730 $ 3,913,880 19.00 14.52 33.52 23.00 14.39 37.39 24.00 12.07 36.07 PAGE 275 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Animal Services — Performance Measures Equitable prosperity Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement ok and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders Department •. l 21/22* 2022/2�J&2023/2L Cats Dogs Cats Dogs Cats Dogs Intake 1 1,297 1,014 1277 1198 1277 1198 Outcomes ➢ Adoptions 700 442 621 547 621 547 ➢ Returned to owner 21 353 27 330 27 330 ➢ Rescued 223 123 279 228 279 228 ➢ Trap -Neuter -Return/ 1 126 0 138 0 138 0 Shelter -Neuter -Return ➢ Euthanized 141 62 144 88 144 88 ➢ Died 55 10 39 7 39 7 ➢ Transfer correct shelter 0 1 0 1 0 1 ➢ Escaped, missing, or other 0 2 2 0 2 0 Live release rate Measures live outcomes as a percentage of the animals admitted. Rate excludes 1 85% 93% 85% 92% 85% 92% owner requested euthanasia for animals that are unhealthy/untreatable Total Field Service calls 1 4,899 6,729 6,729 *Performance Measure data reported for Fiscal Years 2021/22 and 2022/23 reflect official data for calendar years 2021 and 2022, respectively. PAGE 276 Animal Services Administrative Services Community Programs and Information Veterinary Services Animal Care Stray and Owner Surrender Animal Intake Reuniting Lost Pets with Owners Community Assistance Community Outreach Volunteers Foster Care RC aCATemy Animal Spay and Neuter Programs Animal Health and Wellness Animal Care Adoptions Animal Welfare Concerns Animal Nuisance Abatement Field Services UUM Animal Licensing Animal Care Foundation -MM Community Cat Program Community Safety CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Community Improvement — Department Budget Summary Overview of Department The Community Improvement Division focuses on solutions in response to nuisance conditions and other violations of the Municipal Code, providing for a safer and more beautiful community, providing equitable enforcement of the Municipal Code, and seeking cost recovery when appropriate. FY 2023/24 Budget Highlights • Continue to develop the newly shared Community Improvement Officer I position with the Business Licensing Division • Support healthy and vibrant neighborhoods in both residential and commercial areas of the City by increasing our positive footprint in the community focusing on Prevention, Education and Outreach • Increase the number of Community Clean-ups in areas in most need • Continue to dedicate services to combating community blight collaboratively through the critical case team focusing on abandoned and neglected properties throughout the City • Work with the Planning Department to revise and update the Municipal Code to include the Noise Ordinance • In partnership with the Community Services Department and Animal Services Department, complete the second and final phase of adopting a comprehensive Officer Safety Standards policy in accordance with SB296 PAGE 278 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Community Improvement — Department Budget Summary Funds Summary Operating Budget Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal Other Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full Time Part Time Total Staffing Actua I s 2021/22 Adopted Budget 2022/23 Adopted Budget 2023/24 $ 604,324 $ 674,380 $ 717,530 178,373 200,550 207,450 782,697 874,930 924,980 604,324 674,380 717,530 178,373 200,550 207,450 $ 782,697 $ 874,930 $ 924,980 5.25 5.75 5.75 - 0.46 0.46 5.25 6.21 6.21 PAGE279 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Community Improvement — Performance Measures Equitable prosperity Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement ok and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders 0- �ck Provide equitable enforcement of the Municipal Code, 1 seeking cost recovery when appropriate, to maintain ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ and improve the quality of life for residents, businesses, and guests in Rancho Cucamonga Strive to take strong actions against violations that 2 present potentially hazardous conditions to the ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ community 3 Exercise and develop innovative ways to efficiently ✓ ✓ ✓ ✓ resolve long-term problematic cases Percent of Community Improvement cases resolved by notification without 1 75% 68% 70% enforcement (voluntary compliance) Percent of Community Improvement cases 1, 2, 3 *10% 17% 10% that have resulted in forced compliance Percent of cases resolved 1, 2, 3 *50% 50% 60% *Corrected figures based on updated data reports for FY2021/22. PAGE 280 Community Improvement Pro -active Inspections Case Management RRe-active Inspections and Response Emergency Inspections Community Clean -Ups Community 11.Neighborhood Meetings Engagement Services Education Community Safety Special Teams Blight, Neglected, Vacant Buildings Health and Safety Substandard Receivership Critical Case Team Short Term Rental Community Improvement and Business License Inspections Volunteer Program CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Records Management — Department Budget Summary Overview of Department The City Clerk/Records Management Department promotes community involvement and awareness and supports the City Council, staff, and the citizens of Rancho Cucamonga by coordinating the legislative process, administering City elections, and managing City records with integrity, accuracy, impartiality, and professionalism. The Department is responsible for a vast array of administrative services that provide support for all City Departments, including: • Agenda and Legislative Management • Boards, Committees, and Commissions Recruitment • Public Records Requests • Contracts and Agreements • Bid Openings • Legal Public Noticing 1 • Processing Citation Appeals for Community Improvement, Animal Services, and Fire District • City Hall Educational Tours • City Election Administration • Campaign/Economic Interest Filings • Conflict of Interest Code • Records Management, including records imaging storage, destruction, and retention • Municipal Code Codification FY 2023/24 Budget Highlights _. s11 -A • Continue to assess and increase the capacity and utilization of the City's Electronic Document Management System (Laserfiche) by departments for the retention, preservation, and accessibility of current and permanent records by staff and the public • Continue to manage the growing number of public records requests in adherence and compliance with State regulations and City policy • Relocation, reorganizing, and transferring of records storage boxes to the new Records Facility at Fire Station 178 to improve the efficiency of accessing information stored off -site, and conducting a complete inventory of records storage boxes before transfer • Implement an efficient and easy -to -use barcode labeling system for managing City-wide records inventory accurately, reducing staff time and paper costs • Assist with scanning project documents in City Departments to help reduce the volume of records outsourced and stored in the Records Center • Together with Planning Department, assess "historical" boxes/documents/artifacts currently stored in an off -site facility to transfer to the new Records Facility and eliminate contracted facility costs • Continue to provide professional development and training opportunities to staff to refresh and increase specialized skills, keep up to date on new technologies and professional certifications required in a City Clerk's Office, ensure the long-term sustainability of the Department, and achieve a high -performing team PAGE 282 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Records Management — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 681,597 $ 756,470 $ 889,990 Operations and Maintenance 72,998 611,000 99,450 Capital Outlay - - - Cost Allocation (221,050) (258,740) (258,740) Debt Service - - - Transfer Out - - - Subtotal 533,545 1,108,730 730,700 Other Funds Personnel Services - - - Operations and Maintenance - - - Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal - - - All Funds Personnel Services 681,597 756,470 889,990 Operations and Maintenance 72,998 611,000 99,450 Capital Outlay - - - Cost Allocation (221,050) (258,740) (258,740) Debt Service - - - Transfer Out - - - Total Cost $ 533,545 $ 1,108,730 $ 730,700 Staffing Summary (Budgeted) Full Time Part Time Total Staffing 5.00 5.50 6.00 - 0.40 0.71 5.00 5.90 6.71 PAGE 283 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Records Management — Performance Measures Equitable prosperity O Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement Ck and anticipating the future 16Building and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders .,. •. O �eO1rop#-^o 1 Notice and conduct of City Council/Fire Board/EIFD ✓ meeting agendas per California State Law 2 Process agreements, resolutions, ordinances, minutes in ✓ a timely manner 3 Process Public Record Requests as established per ✓ California State Law 4 Continue to scan and index city-wide records into ✓ Electronic Document Management System Dept. Actual Actual Target Department Performance Measure' Number of City contracts processed 2 166 159 160 Number of Fire contracts processed 2 13 16 16 Number of City resolutions processed 2 174 134 160 Number of Fire resolutions processed 2 43 41 45 Number of ordinances processed 2 25 12 20 Number of City Council/Fire Board 2 30 31 31 meeting Minutes Percent of Public Record Requests completed within 10 Days 3 97%** 98% 98% Percent of compliant City Council/Fire Board meeting agenda postings 1 100% 100% 100% Scan and index city-wide documents into Laserfiche* ➢ In House 4 85,949 33,610 40,000 ➢ Outsourced 156,952 208,815 210,000 "Percentage is lower due to increasing number of extensive requests requiring additional time PAGE284 Records Management Records I (Disposition/Maintenance) Public Records Requests Recorded Documents Municipal Code Agenda and Meeting/Minute Preparation Legal Notices _ Bond Releases Contracts Records Management �Legislaltion �_ �� Claims/Subpoenas Bid Openings Administrative Appeals Conflict of Interest Board and Commission Recruitments Administration Nom Candidate Handbook Municipal Elections Imb Ballot Measures re of Campaign Finances and Economic Interests CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Community Services — Department Budget Summary Overview of Department The Community Services Department's mission is to serve the residents of Rancho Cucamonga by creating opportunities to play, celebrate, connect, explore, and be entertained through quality programs, safe parks, and well -maintained facilities. Mission driven decisions led to successfully redesigning programs and services, authoring the next chapter of the community's evolving recreational and cultural art needs. FY 2023/24 Budget Highlights • Department leadership utilized survey data to align, enhance, and expand service delivery and discontinue programs and services that residents no longer sought out • Department funds from discontinued programs will support the expansion of current offerings and develop new programs designed to meet diverse and growing community needs • Lifelong memories, community connection, and hometown pride will flourish with reallocated monies to enhance thirty-two (32) annual special events and add three (3) new events • Central Park will serve as the hub of programs and services, with Lions East and West permanently closing to make way for the Archibald Library relocation project as well as the temporary closure of the Family Resource Center to allow for building renovations utilizing ARPA grant funds • The senior population is evolving, and the demographics are changing. To embrace and anticipate the future and the diverse needs of the senior community, the Department will develop and pilot twelve (12) additional programs to promote social, educational, recreational, and enriching opportunities for active and working seniors • Theater performances and revenue -generating rentals resumed at the Lewis Family Playhouse. The Victoria Gardens Cultural Center remains entirely funded to anticipate the return of full -service delivery in FY 2023/24 • The last chapter of the Community Services Department work profile for FY 2023/24 includes designing the City's first Parks, Facilities, and Recreation Masterplan; establishing a cost recovery model; filling part-time and full-time vacancies; and completing a part-time salary survey to provide an updated, competitive salary schedule that addresses compaction caused by mandated annual minimum wage increases PAGE 286 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Community Services — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 3,730,376 $ 6,941,200 $ 6,645,700 Operations and Maintenance 858,825 2,838,030 2,302,090 Ca pita I Outlay 68,131 - - Cost Allocation 226,622 - - Debt Service - - - Transfer Out - - - Subtotal 4,883,954 9,779,230 8,947,790 Other Funds Personnel Services - - - Operatlons and Maintenance 47,583 373,960 353,400 Capital Outlay 471,000 2,060,020 782,560 Cost Allocation (226,622) - - Debt Service 2261622 - - Transfer Out - - - Subtotal 518,583 2,433,980 1,135,960 All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full Time Part Time Total Staffing 3,730,376 906,408 539,131 2261622 6,941,200 3,211,990 2,060,020 6,645,700 2,655,490 782,560 $ 5,402,537 $ 12,213,210 $ 10,083,750 31.00 37.00 37.00 64.16 63.87 54.17 95.16 100.87 91.17 PAGE 287 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Community Services — Performance Measures Equitable prosperity Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement ok and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders Alignment with 66.City Council Core Values F1Department Goals 1 Provide quality recreation experiences to individuals, families, and the community 2 Provide quality events, programs, services, and facilities to strenathen communitv imaae and sense of Dlace Department Performance Measures Dept. Actual Actual Target Provide opportunities for participation in programs and services ➢ Total registrations 1 & 2 5,932 5,200 16,475 13,477 23,248 Resident registrations 19,025 Non-resident registrations 732 2,998 4,223 2,097 6,919 10,230 Walk-in registrations On-line registrations 3,835 9,556 13,018 Track engagement through Lewis Family Playhouse ticket sales ➢ Total tickets distributed 16,268 35,552 40,873 9,950 11,546 16,349 Resident tickets 1 & 2 Non-resident tickets 6,318 24,006 18,410 24,524 In person/phone tickets 6,956 20,437 On-line tickets 1 1 9,312 1 17,142 1 20,437 * Numbers are significantly lower due to the COVID-19 Pandemic and gradual return to programming PAGE 288 Community Services Administration Central Park RC Family Resource Center RC Sports Center Special Events VG Cultural Center Contract Classes Park Services CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Library Services — Department Budget Summary Overview of Department The Library Services Department's mission is to: Ignite Curiosity, Transform Lives, and Create Community. The Department supports and encourages education and the love of reading in a welcoming atmosphere with a knowledgeable, service -oriented staff. Programs and services being offered include: • Physical print and AV collections • Robust digital collections including books, audiobooks, streaming videos, and magazines • Storytimes and book clubs • Nights of Discovery —Large scale communit events 9Y Ly�ORNZA S�'A �S,IBRYE • Public computers and printers • Study rooms • Library of Things and Seed Library • LINK+ (Interlibrary Loan Services) and Zip Books PARKS PASS • Delivery of materials for homebound residents • California Parks Pass Program • Virtual Library providing free 24/7 access to research databases, online homework tutoring, language learning software, and resources for small businesses and job seekers FY 2023/24 Budget Highlights Expand in -person programs and information services for all ages, and add the following new services: • Book a Librarian • Career Online High School • 24/7 Library Services at Fire Station 178 • Second Story and Beyond° Significant infrastructure projects at both library facilities including: 14 • Refresh of the Biane Library's HVAC system, lighting fixtures, and flooring; enhancement of several ADA compliance items • Replacement of the Archibald Library through a remodel of the City's Lions Center East and West buildings. The project will provide additional space for community meetings and quiet study, dedicated collection space for the Library of Things, and large-scale indoor and outdoor program event spaces PAGE 290 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Library Services — Department Budget Summary Funds Summary Operating Budget Personnel Services Operations and Maintenance Capital Outlay Transfer Out Subtotal Other Funds Personnel Services Operations and Maintenance Capital Outlay Subtotal All Funds Personnel Services Operations and Maintenance Capital Outlay Transfer Out Total Cost Staffing Summary (Budgeted) Full Time Part Time Total Staffing Actua I s 2021/22 Adopted Budget 2022/23 Adopted Budget 2023/24 $ 2,775,412 $ 4,123,300 $ 4,054,930 1,142, 664 1,841,000 1,569,430 4,181 189,310 - 640.340 800,000 239.470 4,562,597 6,953,610 5,863,830 90,072 286,083 376,155 2,775,412 1,232,736 290,264 640,340 $ 4,938,752 30,960 3,899,340 3,930,300 4,123,300 1,871,960 4,088,650 800,000 $ 10,883,910 682,390 283,350 12, 295, 000 13, 260, 740 4,737,320 1,852,780 12, 295, 000 239,470 $ 19,124,570 26.00 29.00 29.00 18.87 23.60 31.15 52.60 60.15 PAGE 291 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Library Services — Performance Measures Equitable prosperity Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement ok and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders Alignment with City Council Core Values # Department Goals 0 ... 0 _0� A highly accessible library that values equity and 1 inclusion while supporting the community's pursuit of ✓ ✓ ✓ ✓ ✓ ✓ ✓ information, opportunity, and fulfillment 2 Offer diverse materials, programs, and activities that ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ignite curiosity, transform lives, and create community 3 Create a sense of community pride through citizen ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ involvement DepartmentDept.• Use of library facilities and resources ➢ Library visitors 138,153* 251,376 281,540 ➢ Circulation of library materials 1 & 2 566,274 668,440 798,100 (physical and digital items) ➢ New library cards 6,624 10,098 8,500 Number of volunteer hours 3 416 452 600 *Numbers are significantly lower due to the COVID-19 Pandemic PAGE 292 Library Services Programming Adult and Teen Servi Information Services Collection Services I� Physical & Digital Content Children's Services Programming Information Services Literacy Services 1= Adult Learners Programming Second Story and �PFAF' Beyond® 44 h1h Events and Rentals Finance Administration Grants Passport Services ice: Staff Development Personnel LINK+ and Zip Books Services House Calls Outreach Services 24/7 Library Technology Services Website Social Media Integrated Library System (ILS) CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Administrative Services — Department Budget Summary Overview of Department The Administrative Services Group's mission is to support the functions of the City's line departments. While line departments typically provide service primarily to the public, the Administrative Services Group's departments, and divisions, while providing some direct public services, primarily provide extensive services and support to internal staff of the various City departments. The Administrative Services Group includes the Finance, Human Resources, and Innovation and Technology Departments, as well as Administration and Procurement, under the oversight of the Assistant City Manager/Administrative Services Director. FY 2023/24 Budget Highlights • Facilitate and support several key technology projects that will modernize work practices in Administrative Services and throughout the various City departments o Finance enterprise application replacement o Upgrade of our citywide wireless infrastructure o Transition to Professional Development Plans for all employees • Provide administrative support for the Community Parks and Landscape Citizens' Oversight Committee • Reviewing and refining procurement practices to match current marketplace dynamics, while preserving transparency and accountability PAGE294 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Administrative Services — Department Budget Summary Funds Summary Operating Budget Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal Other Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full Time Part Time Total Staffing Actuals 2021/22 Adopted Budget 2022/23 Adopted Budget 2023/24 $ 844,839 $ 921,520 $ 985,100 3,842,701 6,375,720 4,777,460 7,208 (1,615,470) 106,450 (1,554,140) 106,450 (1,615,470) 8,337,313 4,106, 330 4,697,120 11, 477, 921 9,894,550 8,950,660 1,606,612 3,096,712 2,805,632 28,858,258 36,367,214 2,451,451 6,939,413 2,805,632 7,208 (1,554,140) 37,195, 571 $ 47,845,135 1,338,940 3,081,000 9,601,070 1,362,120 15,383,130 2,260,460 9,456,720 9,601,070 (1,615,470) 106,450 5,468,450 $ 25,277,680 1,398,840 3,116,900 20, 344, 840 476,150 25,336,730 2,383,940 7,894,360 20, 344, 840 106,450 (1,615,470) 5,173, 270 $ 34,287,390 1.00 4.00 3.00 - 0.60 - 1.00 4.60 3.00 PAGE 295 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Administrative Services — Performance Measures Equitable prosperity Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement ok and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders Achieve Excellence in Procurement Award from the National Procurement Institute *Due to staffing shortages, Department was unable to apply for award Please see Performance Measures for Administrative Services in each of the following department sections: Finance Human Resources Innovation and Technology PAGE 296 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Administrative Services — Services to the Community PAGE297 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Finance — Department Budget Summary Overview of Department The overall mission of the Finance Department is to provide excellent service to both our internal and external customers with the highest degree of reliability and timeliness, while maintaining appropriate financial control of City resources. The Finance Department is responsible for managing the financial operations of the City of Rancho Cucamonga and the Rancho Cucamonga Fire Protection District in accordance with generally accepted accounting principles, as well as applicable laws, regulations, and City policies. The Department consists of five divisions to accomplish its mission: • Accounting and Financial Reporting: Comprised of the following sections: Accounts Payable, Accounts Receivable, Debt Management, Fixed Assets, General Ledger, and Payroll. In addition, this Division is responsible for preparing the City's annual financial report. • Budget Management: Responsible for coordinating the City's annual budget and monitoring each department's compliance with the annual budget. • Business Licensing: Responsible for the issuance and annual renewal of Business Licenses to all persons transacting and carrying on business within the City. This section also ensures compliance with the City's Transient Occupancy Tax (TOT) and Admissions Tax Ordinances which requires monthly reporting and remittances by the City's various hotels and businesses. • Revenue Management: The Revenue Management Division works with the City Treasurer and the Deputy City Treasurer, and it is responsible for daily cash management and investment of funds for the City of Rancho Cucamonga and the Rancho Cucamonga Fire Protection District. Other responsibilities of the Division include coordinating and managing business licensing, revenue collection, and cashiering functions for the City. • Special Districts: Responsible for placing special assessments for City parcels on the county tax rolls, tracking and paying debt service on the City's special obligations payable from the special assessments, and assisting with special district formations. FY 2023/24 Budget Highlights Through a collaborative effort between the Finance, DoIT, and Human Resources Departments, implement the "New and Optimized Financial Enterprise Application Replacement" or "NO ,NS° INFO,? FEAR" project. The project name reflects the ultimate purpose of op P r' z moving away from the City's traditional ways of doing things and utilizing Workday's improved functionality to reshape how work is�� done. The go live date is April 2024. Explore other technologies to enhance the City's banking T workday zy processes and complement process changes with Workday, such °RM4 as remote deposit and lockboxes for recurring payments PAGE 298 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Finance — Department Budget Summary Funds Summary Operating Budget Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal Other Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full Time Part Time Total Staffing Actuals 2021/22 Adopted Budget 2022/23 Adopted Budget 2023/24 $ 2,616,327 $ 2,933,980 $ 3,177,250 59,546 74,050 82,610 (708,050) (727,620) (727,620) 1,967,823 2,280,410 2,532,240 353,161 2,678,862 3,701 671,570 3,707,294 2,969,488 2,738,408 (708,050) 3,701 671,570 $ 5,675,117 23.00 23.00 460,830 2,576,260 11,320 354,830 3,403,240 3,394,810 2,650,310 (727,620) 11,320 354,830 $ 5,683,650 24.14 24.14 491,180 2,755,930 11,220 362,680 3,621,010 3,668,430 2,838,540 (727,620) 11,220 362,680 $ 6,153,250 24.50 24.50 PAGE 299 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Finance — Performance Measures Equitable prosperity Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement ok and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders N .•. .. Ode Ptv ., 1 Practice sound fiscal management by living within our ✓ ✓ ✓ ✓ ✓ means 2 Manage and protect the City's financial assets ✓ ✓ ✓ ✓ 3 Be accountable to our residents through transparent ✓ ✓ financial reporting 4 Effectively manage the City's investment portfolio ✓ ✓ ✓ ✓ Dept. Actual Actual Target Department Performance Measures •2023/24 Achieve Government Finance Officers Association's (GFOA) Distinguished Budget 1, 2 & 3 Yes Yes Yes Presentation Award Achieve GFOA's Certificate of Excellence in Financial Reporting for the prior year's 1, 2 & 3 Yes Yes Yes Annual Comprehensive Financial Report Rate of return (yield to maturity at cost) on the City's managed core investment 3 & 4 1.09% 2.18% 2.66% portfolio Percent of businesses paying license on or 2 83% 86% 90% before expiration date - quarterly average Percent of special district parcels accurately 2 99.99% 100% 99.99% submitted to the tax rolls PAGE 300 Finance Accounts Payable Accounts Receivable Cashiering Accounting and Financial Reporting14 Fixed Assets General Ledger Payroll Prepare Annual Financial Report Coordinate City's Annual Budget Budget ManagementlL Generate Quarterly Budget Updates for City Council Issue and Renew Business Licenses Business Licensing Ensure Compliance with City's TOT and Admissions Tax Ordinances Daily Cash Management Investment of Excess Funds Revenue Management Investment Reporting Revenue Collection and Forecasting Special Districts UT Administer 37 Special Districts in the City Manage Special District Formations CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Human Resources — Department Budget Summary Overview of Department The Human Resources Department oversees the City's Human Resources and Risk Management functions. The mission of the Human Resources Department is to recruit, develop, and retain a diverse, engaged, well -qualified, and professional workforce that reflects the world -class standards of the community we serve, and to lead City Departments in positive employee relations, talent acquisition, training and professional development, succession planning, and employee engagement. The Human Resources Team provides a wide range of services to City staff in the areas of Total Compensation, Employee and Labor Relations, Training and Organizational Development, Talent Acquisition, Total Compensation, Risk Management, Safety, Workers Compensation, and Employee Wellness. FY 2023/24 Budget Highlights • Successfully complete implementation of Workday's human capital management system • Transition to a future -focused professional development plan and provide training on goal setting, immediate feedback, difficult conversations, and coaching conversations • Revamp the new employee onboarding program and implement a standardized offboarding program to gain insights to retain and attract talent, and drive improvements across the employee life cycle • Continue to offer programs and services that enhance the "TeamRC Employee Experience" including the Baby on Board program, Take your Co -Worker to Work program, Annual Staff Development Day, RC Cares program, Remote Work Policy, Dress For Your Work Day Policy, HR2U, New Employee Mixer, and the ever -popular Doggy Day Fair • Continue to support and participate in the RC Drive initiative including fostering a diverse, respectful, inclusive, valued, and equitable workforce • Continue transformational efforts to a full -service business partner model from specialized HR roles • Foster and facilitate employee development, organizational development, and succession planning through innovative and cooperative programs • Create a city-wide safety committee to meet regularly and discuss such items as hazard reporting procedures, safe work practices, and required safety training • Fully implement Vector Solutions, a learning management system, to track and give employees access to industry -related courses • Roll out safety initiatives to update OSHA -required safety policies, training, reporting procedures, inspections, hazard controls, and how to address emergency situations PAGE 302 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Human Resources — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 1,137,005 $ 1,200,680 $ 1,596,000 Operations and Maintenance 215,295 329,650 475,070 Capital Outlay - - - Cost Allocation (507,950) (456,450) (456,450) Debt Service - - - Transfer Out - - - Subtotal 844,350 1,073,880 1,614,620 Other Funds Personnel Services - - - Operations and Maintenance - - - Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal - - - All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full Time Part Time Total Staffing 1,137, 005 215,295 (507,950) 1,200,680 329,650 (456,450) 1,596,000 475,070 (456,450) $ 844,350 $ 1,073,880 $ 1,614,620 8.00 9.00 11.00 8.00 9.00 11.00 PAGE 303 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Human Resources — Performance Measures Equitable prosperity Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement ok and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders 01 oeOW0- 1 Recruit and retain a highly skilled workforce dedicated ✓ ✓ ✓ ✓ ✓ to public service 2 Enhance citywide training program ✓ ✓ ✓ ✓ 3 Enhance citywide safety program to reduce workers' ✓ ✓ ✓ ✓ compensation and risk liability claims ep Actual Actual Target . . .. Number of recruitments ➢ Full time 146 133 135 1 ➢ Part time 114 217 220 ➢ Internal 33 22 25 Number of new hires ➢ Full time 55 87 95 ➢ Part time 90 176 180 ➢ Full time promotions 1 10 28 30 ➢ Part time promotions 6 12 10 ➢ Part time to Full time promotions - 15 20 Average number of days from opening of recruitment to hire 1 123 165 160 Quality of hire Percentage of new hires and promotions 1 90% 95% 95% achieving a satisfactory appraisal at their first review Voluntary turnover rate 1 12% 10% 10% Employee participation in training programs 1, 2 & 3 70% 70% 75% Employee participation in City wellness 1, 21 & 3 - 97% 97% programs PAGE 304 Human Resources Talent Management Attract Develop/ Motivate Benefits Management I' Retain Policies and Procedures Culture Employee Experience W Diversity, Equity, an Ow. Inclusion Enhance Employee Lifecycle Organizational Development Labor Relations In MOU/Negotiations Liability Management �Risk � Workers Compensation Safety/ Loss Control iiiiiFInsurance Physical and Psychological Employee Wellness 14. Programs and Services CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Innovation and Technology — Department Budget Summary Overview of Department The Department of Innovation and Technology facilitates the impactful use of technology across all City departments, allowing for increased efficiency, improved transparency, and overall enhanced service to the community. In 2022, Rancho Cucamonga was once again ranked among the top ten cities nationwide in our population category by Government Technology's Digital Cities Survey for our use, management, and imaginative application of DIGITAL technology to solve complex challenges and ensure the seamless operation of governance. The Department is comprised of five divisions including Systems and Network, Enterprise Applications, Geographic Information Services (GIS), Operations, and Cybersecurity. M ' The Department's technology strategy covers four key areas: 1. Maintaining and securing current technology, including infrastructure, hardware, and applications. 2. Managing user experience with technology through training and continued quality improvement on existing platforms. 3. Continued planning for the evolution of technology lines and services. 4. Facilitating the innovative application of technology in business practices and service delivery to the community. FY 2023/24 Budget Highlights • Develop our workforce by providing opportunities for professional growth and building leadership skills to positively influence the future success of DoIT • In conjunction with Finance and HR, implement a new Enterprise Resource Planning (ERP) software system to replace the existing financial system to improve business processes and operational effectiveness by implementing industry best practices and automation of manual processes • Continued addition of cybersecurity measures including implementation of a modern firewall, deployment of an enterprise digital password management solution, and an update of Information Technology policies to include the cybersecurity best practices, as well as applicable laws and regulations • Implementation of a Real Time Information Center (RTIC) that includes a combined data and video platform. This RTIC will facilitate better decision making and aid with future planning through new reporting and analytic capabilities • Upgrade of our citywide wireless infrastructure that has reached its end -of -life. The upgrade to Wi- Fi 6 will provide for increased speed and support of newer devices while enhancing security for the internal and public wireless network PAGE 306 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Innovation and Technology — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 3,014,717 $ 3,387,980 $ 3,678,940 Operations and Maintenance 3,040,444 3,513,490 4,241,300 Ca pita I Outlay - - - Cost Allocation (1,989,800) (2,043,580) (2,151,180) Debt Service - - - Transfer Out - - - Subtotal 4,065,361 4,857,890 5,769,060 Other Funds Personnel Services - - 135,320 Operations and Maintenance 1,202,961 4,969,510 1,531,080 Ca pita I Outlay 50,000 1,120, 000 255,000 Cost Allocation - - - Debt Service 32,269 527,330 - Transfer Out - - - Subtotal 1,285,230 6,616,840 1,921,400 All Funds Personnel Services 3,014,717 3,387,980 3,814,260 Operations and Maintenance 4,243,405 8,483,000 5,772,380 Capital Outlay 50,000 1,120,000 255,000 Cost Allocation (1,989,800) (2,043,580) (2,151,180) Debt Service 32,269 527,330 - Transfer Out - - - Total Cost $ 5,350,591 $ 11,474,730 $ 7,690,460 Staffing Summary (Budgeted) Full Time 25.00 25.00 26.00 Part Time 0.77 0.24 1.43 Total Staffing 25.77 25.24 27.43 PAGE 307 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Innovation and Technology — Performance Measures Equitable prosperity Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement ok and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders 101- 1CIb\I �rlWO-1 1 I Oversee the Citywide information systems and I I I✓ I ✓ I✓ I I✓ infrastructure to improve efficiency and security 2 Provide excellent customer service to internal City technology users Department Performance Measures Number of completed work orders Dept. .. 1 & 2 Actual 3,927 Actual 4,020 Target 3,860 ➢ Hardware 1,101 1,041 1,100 ➢ Account management 634 905 900 ➢ Software -desktop 376 402 375 ➢ File management 51 71 65 ➢ Telephone 171 214 200 ➢ Software -enterprise 791 687 650 ➢ Network 117 98 90 ➢ Audio/video 112 168 150 ➢ Virus and malware 36 45 40 ➢ Internet 65 101 90 ➢ Other 473 288 200 PAGE 308 Enterprise Application Management Applications 114 M User Interface Development Data Hosting Solutions Network Security and Management Systems 64 Data Center Management n orma ion Security Practices Spatial Data Visualization IGeographic Information I/ Business Intelligence Services (GIS) I Development Innovation and Technology Enterprise GIS Operations Help Desk Requests End User Support Hardware Implementation Mail Services Data Governance Cybersecurity WIN Security Education and Awareness Oversight and Reporting Security CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Planning and Economic Development — Department Budget Summary Overview of Department The Planning and Economic Development Department's (PED) primary responsibilities are developing and implementing comprehensive plans that reflect the goals and policies of the City; ensuring the long-term success of the community through effective management of the City's growth; and conducting detailed analysis of all development proposals to verify consistency with the City's Goals and Policies. Additionally, the Department is focused on improving the business environment in Rancho Cucamonga; aiding with business attraction, retention, and expansion; and assisting with permit processing issues, real estate acquisition or other types of business assistance. As part of the City's community development function, PED also works with other City departments to build and maintain a high quality, balanced, and sustainable community for Rancho Cucamonga residents, businesses, and visitors. FY 2023/24 Budget Highlights • Complete Phase 3 Development Code Updates to make further refinements to the Development Code by December 2023 • By December 2023, adopt focused plans for the Civic Center and Epicenter areas • By the July 2024, partner with CSD to initiate a Parks Master Plan • Implement Phase 1 of the City's Economic Development Strategic Plan in Fiscal Year 23/24 • Improve the City's economic development marketing efforts through implementation of an economic development marketing and communications strategic plan • Continue evaluating regulations from the state regarding housing and other land use issues and evaluate if development standards need to be updated to reflect these changes • By July 2024, partner with CSD to initiate a Parks Master Plan • Invest in staff through training and innovation to reduce attrition and develop the Planning team to address development challenges as an infill city • By the end of calendar year 2023, entitle 1,316 new housing units consistent with the City's approved Housing Element • Update the Department's approach to customer service, create a department specific mechanism for tracking customer service at the public counter, and maintain a minimum rate of customer satisfaction of 90% per month throughout the fiscal year • Further incorporate the use of existing and new technology into business attraction, retention, and expansion efforts • Invest in staff through training and innovation to reduce attrition and develop the Planning team to address development challenges as an infill city PAGE 310 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Planning and Economic Development — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 1,768,545 $ 2,376,460 $ 2,680,850 Operations and Maintenance 563,948 858,820 1,886,680 Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 2,332,493 3,235,280 4,567,530 Other Funds Personnel Services 221,027 595,890 199,580 Operations and Maintenance 1,369,813 1,336,350 823,740 Ca pita I Outlay 2,048,268 926,480 1,194, 550 Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 3,639,108 2,858,720 2,217,870 All Funds Personnel Services 1,989,572 2,972,350 2,880,430 Operations and Maintenance 1,933,761 2,195,170 2,710,420 Ca pita I Outlay 2,048,268 926,480 1,194, 550 Cost Allocation - - - Debt Service - - - Transfer Out - - - Total Cost $ 5,971,601 $ 6,094,000 $ 6,785,400 Staffing Summary (Budgeted) Full Time 14.00 19.00 18.00 Part Time - 0.35 0.88 Total Staffing 14.00 19.35 18.88 PAGE 311 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Planning and Economic Development — Performance Measures Equitable prosperity O Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement Ck and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders �101+�^Icl�101�l� Developing and implementing comprehensive plans 1 that reflect the goals, policies, and General Plan of the ✓ ✓ ✓ ✓ ✓ ✓ City Number of Planning applications submitted 1 461 319 340 Number of plan checks performed 1 3,828 3,822 3,830 Planning counter visits 1 1,576 1,540 1,550 Planning phone calls 1 6,030 3,000 3,100 Planning emails 1 1,856 1,171 1,200 PAGE 312 Planning & Economic Development Land Use Entitlement Environmental Review Planning' Historic Preservation Long Range Planning Public Information Business Attraction, Retention & Expansion Economic Development III= Marketing Community Development Block Grant Real Estate Management Workforce Development CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Building and Safety Services — Department Budget Summary Overview of Department The Building and Safety Services Department, in partnership with the community: • Provides plan check, permit, and inspection services to meet the requirements of building and construction codes, State mandated regulations, and municipal codes • Collaborates with other City departments to develop regulations and conditions for construction projects through the entitlement process • Coordinates and assists other City departments in managing building and structural capital improvement projects and enforcing accessibility regulations for City facilities • Works closely with the Fire Department to provide real-time assessments of damaged structures to determine allowable occupancies and remediation measures • Provide emergency response and damage assessment during and after disaster events Building and Safety Services enforces nationally recognized standards and construction codes as well as State regulatory mandates, to ensure that building construction, site development, and the permit process comply. In addition, the Department enforces codes related to energy, accessibility laws, places of assembly, and housing requirements. In the interest of preserving life and safety within the Rancho Cucamonga community, the Department's building and fire inspectors perform field inspections and safety assessments, while in-house plan review staff manages and reviews all building and fire plans. When necessary, contract experts are utilized to ensure the highest level of safety and quality. FY 2023/24 Budget Highlights • Continue to modify and streamline the online permitting process to improve the customer experience • Implement SolarAPP which will provide an instantaneous solar permitting option to the community • Support staff in achieving CASp certification to help provide a more inclusive and equitable community • Continue to integrate Building and Safety, Planning, and Engineering processes to create a seamless flow of information in Community Development HE SORTING'CONE" YOU'RE A RAlARD, NARRY. d � W1fwo.fY PAGE 314 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Building and Safety Services — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 1,824,092 $ 2,320,180 $ 2,467,080 Operations and Maintenance 168,113 102,010 106,760 Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 1,992,205 2,422,190 2,573,840 Other Funds Personnel Services - - - Operations and Maintenance 33,885 65,680 66,160 Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 33,885 65,680 66,160 All Funds Personnel Services 1,824,092 2,320,180 2,467,080 Operations and Maintenance 201,998 167,690 172,920 Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Total Cost $ 2,026,090 $ 2,487,870 $ 2,640,000 Staffing Summary (Budgeted) Full Time 16.25 20.25 20.25 Part Time - - - Total Staffing 16.25 20.25 20.25 PAGE 315 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Building and Safety Services — Performance Measures Equitable prosperity O Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement Ck and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input *,,�^�� Working together cooperatively and respectfully with each other, staff, and all stakeholders .. .. 0 10 a0��.,. Enforce a series of nationally recognized standards and 1 construction codes as well as mandates from the State ✓ ✓ ✓ ✓ ✓ ✓ ✓ regulatory agencies, in matters pertinent to building construction, site development, and the permit process 2 Maintain a standard of excellent customer service ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ Support staff in achieving CASp certification to help provide 3 a more inclusive and equitable community. The goal would ✓ ✓ ✓ ✓ ✓ ✓ ✓ be to have 3 staff members certified by the end of FY23-24 Continue to modify and streamline our online permitting 4 process to improve the customer experience and ensure a ✓ ✓ ✓ ✓ ✓ ✓ ✓ 99% success rate of issuance within plan review and permit issuance guidelines Implement SolarAPP which will provide an instantaneous 5 solar permitting option to the community by the end of FY ✓ ✓ ✓ ✓ ✓ ✓ ✓ 2023 Dept. Actual Actual Target Department Performance Measures .. Number of inspections performed 1 & 2 12,291 12,932 13,200 Percent of inspections completed virtually using various 1, 2 & 4 20% 25% 30% technologies such as drones, video, and photo imagery Complete projects submitted for initial plan check within 1 & 2 96% 97% 99% ten business days Number of permits issued 1 & 2 5,010 5,692 5,750 Process electrical, plumbing, and mechanical permits not 1 & 2 100% 100% 100% requiring plan submittals on the same day Process building, electrical, plumbing, and mechanical permits requiring plan submittals within ten business 1 & 2 98% 98% 100% days Achieve Department accreditation through the International Code Council becoming one of the top 1% 4 & 5, * * Yes of departments in the nation *Department seeking accreditation with the International Code Council for the first time by the end of FY 2023/24. PAGE 316 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Building and Safety Services — Services to the Community PAGE 317 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Engineering Services — Department Budget Summary Overview of Department The Engineering Services Department provides vital core services that are the foundation for long-term infrastructure, planning and operational needs to both external and internal customers. To be at our best, strong City-wide collaboration is a must. The Department's purpose is to build infrastructure that supports the community and to create a great place to live, work, and play. This is accomplished through strategic design, well -planned maintenance, and fiscal and environmental sustainability. The execution of this vision occurs through the Department's five sections: Capital Management, Environmental Programs, Land Development and Inspection, Rancho Cucamonga Municipal Utility (RCMU), and Transportation. FY 2023/24 Budget Highlights Looking forward to the next year, the Department is excited to show success in the re -building of the Department by filling both existing and new position vacancies, while also continuing to push forward with the vision to build out their Transportation Team, a brand-new Section within the Department. Fiscal Year 2023/24 will be a year of continuation for the Department, where they strive to break ground on the construction phase for long awaited projects, wrap up key planning efforts, and focus on the next phases of implementation for important Environmental programs. Some of the key projects and activities planned for this fiscal year include: • Finalize the design, right-of-way, and pre -construction phases of the Etiwanda Grade Separation project in anticipation of construction beginning in 2024 • Facilitate the development of large industrial projects on vacant parcels in the southeast industrial area as well as work with developers to implement the vision set out in our new General Plan • Construction of the ATMS Phase 2 in spring 2024, which will connect 60 additional traffic signals to our Traffic Management Center • Construction of improved bicycle and pedestrian infrastructure including the 6t" Street Cycle Track and Day Creek and Cucamonga Creek Trail enhancements • Construction of key infrastructure improvement projects including re -paving of West Foothill and re- building of Heritage Park Bridge • Development and buildout of an EV Charging Hub located at the RC Sports Center to include four DC Fast Chargers • Construction of various RCMU Electric and Fiber Optic line extension projects to serve new development and expand our customer base • Continued implementation of SB 1383 with a focus on Tier 2 generators which includes restaurants • Implementation of the new MS4 permit • Completion of the biennial waste audit and cost study analysis with the City's waste hauler Compost & Mulch Giveaway Event 2023 PAGE 318 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Engineering Services — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2021/22 2022/23 2023/24 Operating Budget Personnel Services $ 1,900,252 $ 2,773,190 $ 3,192,300 Operations and Maintenance 258,079 600,800 734,900 Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 2,158, 331 3,373,990 3,927,200 Other Funds Personnel Services 4,691,132 4,720,970 4,999,360 Operations and Maintenance 15,143,991 16,753,580 18,093,850 Capital Outlay 15,008,852 82,305,500 71,613,390 Cost Allocation - - - Debt Service 170,631 934,100 - Transfer Out 1,675,690 1,692,680 1,745,960 Subtotal 36, 690, 296 106, 406, 830 96, 452, 560 All Funds Personnel Services 6,591,384 7,494,160 8,191,660 Operations and Maintenance 15,402,070 17,354,380 18,828,750 Capital Outlay 15,008,852 82,305,500 71,613,390 Cost Allocation - - - Debt Service 170,631 934,100 - Transfer Out 1,675,690 1,692,680 1,745,960 Total Cost $ 38,848,627 $ 109,780,820 $100,379,760 Staffing Summary (Budgeted) Full Time Part Time Total Staffing 36.50 38.50 0.72 0.72 37.22 39.22 39.50 0.14 39.64 PAGE 319 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Engineering Services — Performance Measures Equitable prosperity O Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement Ck and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders ..MP-1171 0 Partner with departments in an effort to build a City where the infrastructure supports a community that is a 1 great place to live, work, and play through strategic ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ design, well planned maintenance, and fiscal and environmental sustainability Strive to protect and conserve natural resources through 2 education, planning, waste reduction, recycling, and ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ pollution prevention 3 Provide safe, reliable, and cost-effective fiber and ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ electric services to City customers Dept. Actual Actual Target Department Performance Measures .. Average Pavement Condition Index (PCI) Pavement Condition Index is the standard of practice measure of effectiveness used to assess pavement., -Very Good (86-100 PCI) 1 70 72 75 -Good (70-85 PCI) -Fair (50-69 PCI) -Poor (30-49 PCI) -Very Poor (0-29 PC[) Number of permits issued 1 3,779 3,732 3,900* Number of inspections 1 4,854 4,089 4,400* Household Hazardous Waste Collection Facility 1 & 2 6,354 6,235 6,550 participation Number of Rancho Fiber customers 1 & 3 480 525 650 *Services are dependent on existing demand and economy PAGE 320 Project Administration Capital Project Design Management CIP Budget Preparation & Implementation Management of On -Call Contracts Integrated Waste Storm Water Household Hazardous Waste (HHW) Management of Franchise Waste Hauler Environmental Agreement Programs Liens for Delinquent Solid Waste Accounts Outreach for Businesses, Residents, & Students SB1383, Used Oil, & Beverage Container Grant Fund Mangement Sharps Disposal Program Engineering Permit Processing Services Tract/Parcel Maps Land Development & Public & Private Improvement Design Review Inspection Plan Check Services Inspection Services Billing/Payment Processing Rancho Program Administration Cucamonga Municipal Utility Customer Outreach (RCMU) Streetlight Management RC Fiber Program Traffic Signal Coordination Safe Routes to School Transportation Crossing Guard Program Management Striping Contract Management Lane Closure Permit Review & Approval CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Public Works Services — Department Budget Summary Overview of Department The Public Works Services Department's mission is to provide efficient stewardship of the City's public works infrastructure. The Department has 4 sections: Facilities: Services 15 City facilities and 8 Fire District facilities; Parks and Landscape: Maintains 31 parks, Adult Sports Park and baseball stadium, 125 street front miles of landscape, and a comprehensive inventory of trees, paseos and trails; Street/Fleet/Storm Drain: Maintains 534 roadway miles, including 4,004 catch basins and 226 signalized intersections, and provides fleet maintenance for 166 vehicles and over 140 pieces of on and off -road equipment.; and Administration/Project Management., Manages departmental support services, contracts, safety and risk management, budget, and capital maintenance projects. FY 2023/24 Budget Highlights • Fleet Transition — The City's Climate Action Plan, adopted December 2021, set a goal of transitioning 50% of the City's light and medium duty vehicles to electric or zero emission vehicles by 2030. FY 2023/24 is when this transition begins to move forward. Ninety percent of the vehicles budgeted for replacement during the upcoming fiscal year will be EV. Once these vehicles are placed in service, ten percent of the City's fleet will be zero emission. • Urban Forest Management Plan (UFMP) — Public Works will continue development efforts on the UFMP, Rooted in RC. UFMP development began in FY 2022/23 with a tree inventory, canopy coverage assessment, and wildfire risk assessment. The UFMP will be a roadmap for the City's urban forest for the next 50 years, incorporating urban forest management best practices and greenhouse gas emission reduction goals, and making recommendations on the right tree species, in the right places, for the right reasons within Rancho Cucamonga. • LED Sports Lighting Upgrades — The current metal halide sports lighting throughout the City will be upgraded to high efficiency LED lighting over the course of several years. LED lighting will significantly reduce ongoing maintenance costs, energy consumption, and GHG emissions. The fields scheduled to be upgraded in FY 2023/24 include: 1 of 4 soccer fields at Beryl Park, both baseball fields at Day Creek Park, and the remaining baseball fields at Heritage Park. • Red Hill Lake —The existing size and depth of Red Hill Lake poses maintenance challenges and environmental concerns. With the wildlife, the debris and waste at the bottom of the lake, and the future cost increases to reclaimed water, Red Hill Lake is not sustainable within the existing budgetary constraints. A strategic and measurable approach to these concerns would be to reduce the footprint and depth of the lake. Community support will be instrumental in the success of this project. This project is looking into the future for sustainability purposes, considering public input, and continuous improvement of maintenance and operations within Public Works PAGE 322 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Public Works Services — Department Budget Summary Funds Summary Operating Budget Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal Other Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full Time Part Time Total Staffing Actua I s 2021/22 Adopted Budget 2022/23 Adopted Budget 2023/24 $ 5,014,238 $ 5,994,780 $ 5,997,210 6,029,332 7,501,620 8,101,080 171,892 600,000 500,000 (1,015,740) (1,057,630) (1,057,630) 10,199, 722 13, 038, 770 13, 540, 660 3,298,754 10, 716, 246 1,165, 341 16,655 15.196.996 8,312,992 16, 745, 578 1,337,233 (1,015,740) 16,655 782,880 $ 26,179,598 5,082,800 11, 825, 340 4,090,140 142,570 702,300 21.843.150 11, 077, 580 19, 326, 960 4,690,140 (1,057,630) 142,570 702,300 $ 34,8811920 5,616,960 12, 962, 540 5,635,270 142,570 24, 357. 340 11,614,170 21, 063, 620 6,135, 270 (1,057,630) 142,570 656,850 $ 38,554,850 122.00 130.00 129.00 31.78 28.16 28.16 153.78 158.16 157.16 PAGE 323 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Public Works Services — Performance Measures Equitable prosperity O Providing and nurturing aContinuous Intentionally embracing for all high quality of life for all 1„ improvement Ck and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere and healthy community for all O considering all public input #1 Working together cooperatively and respectfully with each other, staff, and all stakeholders 17IOI+,J" ICI�101�I +�' Efficient stewardship of the City's infrastructure, 1 including all facilities, fleet, streets, storm drains, ✓ sidewalks, parks, landscaping, traffic signals, urban forest, and trails Department Performance Measures Dept. Actual Actual Target Goal # 2021/22 Average number of days to complete RC2GO requests RC2GO is a mobile application with a feature 1 3 3 3 that allows users to report graffiti, potholes, streetlight outages, and other issues in the community Number of potholes repaired 1 4,881 6,282 5,000 Number of square feet of graffiti removed 1 157,710 115,485 136,000 Number of square feet of asphalt 1 5,945 5,052 5,000 removed/replaced Number of square feet of asphalt overlays 1 8,024 24,750 12,000 Number of square feet of concrete sidewalk 15,578 9,261 9,500 removed/replaced (In -House) Number of square feet of concrete sidewalk 1 19,153 122,593 125,000 removed/replaced (Contracted) Number of linear feet of concrete curb and 1 722 708 750 gutter removed/replaced PAGE 324 Public Works Services OF City Buildings Facilities Maintenance Fire Stations Parks and Landscape Maintenance Street Maintenance Administration Sports Lighting Urban Forestry Water Management Parma aysf Medians and Trails Park Facilities and Amenitie Park Landscape and Sports Tu rf Traffic Signed Safety Lighting Street Sweeping Graffiti Removal Storm Drain Maintenance City Fleet Maintenance Concrete and Asphalt Clerical/Administration Safety/Training Capital Projects Contracts Budget/ Finance THIS PAGE INTENTIONALLY LEFT BLANK PAGE 326 RANCHO CUCAMONGA CALIFORNIA CAPITAL IMPROVEMENT PROGRAM PAGE 327 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 328 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Capital Improvement Program — Summary by Category The City's Capital Improvement Program (CIP) for Fiscal Year 2023/24 will provide needed infrastructure improvements city-wide. The CIP summarizes the projects planned for the upcoming fiscal year by Category. Following is the total budgeted by Category for Fiscal Year 2023/24: Facilities $ 2,123,430 Miscellaneous 2,193,300 Municipal Utilities 1,597,060 Parks & Recreation 10,785,480 Streets 63,323,360 Traffic 7,558,650 Total Capital Improvement Program 106,692,150 Some of the more significant capital improvement projects for each Category are discussed below. Facilities projects include: ■ The Cultural Center Courtyard Redesign will take what is currently a primarily passive, outdoor space with little shade or seating and redesign it to encourage greater pedestrian access and use. The improvements will improve flow and continuity with the rest of Victoria Gardens. The redesign project will open up many new opportunities for rentals and increase ticket sales at the Lewis Family Playhouse. • The ADA Improvements projects for Fire Stations 173, 174, and 175 will focus on accessibility improvements for each station's restrooms to meet current requirements and comply with the Americans with Disabilities Act of 1990. ■ The Archibald Library Replacement Project will replace the Archibald Library through the conversion of another City -owned property and includes expanded and enhanced programs and services. ■ The Paul A. Biane Library Infrastructure Project will focus on updating and readying the building for the next 20 years of service. The infrastructure project will correct and repair the building to meet future use in a safer, more accessible, and sustainable way. Miscellaneous projects include: ■ The Wildfire Early Detection System project will involve the installation of a 30-camera unit, early wildfire detection system along the City's northern boundary to provide rapid detection, reporting, and response to wildfires. PAGE 329 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Capital Improvement Program — Summary by Category • The Automated License Plate Reader (ALPR) Camera project will install additional ALPR camaras at three intersections throughout the City to detect stolen vehicles by capturing license plates from all directions. Having these ALPR cameras in multiple locations will help solve criminal activity in the City and deter suspect and stolen vehicles. Municipal Utilities projects include: ■ The RCMU Line Extension Design: Etiwanda North project will consist of a 2,800' electric distribution and fiber optic line extension to connect electric distribution and broadband to new residential developments in the vicinity of Etiwanda Avenue and Foothill Boulevard. • With the pending transition to zero -emission vehicles, the RCMU Charging Station Hub project will addresses the power demand and design requirements near the Sports Center. Parks & Recreation projects include: • The Beryl Park East Inclusive Playground will include an upgraded crosswalk with Rectangular Rapid Flashing Beacon (RRFB). These playgrounds are among the oldest in the City and need updating to meet current equipment and playground concept standards. Further, the playground will be designed to allow access to children of all abilities. ■ The Cucamonga Canyon Trailhead will be created on a 5.25-acre piece of property near Cucamonga Canyon. Amenities are to include a monument, benches, a shade structure, a water fountain, and storage. The site serves as an ideal base of operations for public safety during emergencies, as well as for the Cucamonga Foothill Preservation Alliance, who provides volunteer services for Cucamonga Canyon. • The Red Hill Lake Modernization project will consist of the downsizing of the water feature, adding a new water treatment and filtration system, and incorporating other aesthetic design elements. • The Playground Surfacing Replacement project will include the replacement of the existing rubberized surfacing at Mountain View Park, as well as the complete replacement of the existing play equipment with new inclusive and accessible playground equipment. ■ The LED Sports Lighting Upgrade projects will involve the removal of existing sports lighting fixtures and replacement with new LED sports lighting fixtures at two baseball fields at Day Creek Park, two adult baseball fields at Heritage Park, and the soccer field at Beryl Park. ■ The Stadium LED Sports Lighting Conversion and Lazer Grading project involves the replacement of the existing sports lighting system at the stadium with new LED fixtures and also the removal of the existing turf, lazer-grading of the field, and installation of new turf. This project is to comply with the new lighting and field grade standards set by Major League Baseball for all minor league stadiums. These standards must be met by 2025 in order to stay in the league. ■ The Day Creek Channel Bike Trail project will provide an ADA accessible paved trail for pedestrians and bicyclists with a signalized crossing at Church Street and access path to the Sports Arena for special events and recreational use. • The Heritage Park Bridge Replacement project will construct a new multi -use bridge to replace the vehicular, pedestrian, and equestrian bridges that span Demens Creek Channel to the equestrian arenas in Heritage Community Park. PAGE 330 CITY OF RANCHO CUCAMONGA� CALIFORNIA Fiscal Year 2023/24 Adopted Budget Capital Improvement Program — Summary by Category Streets projects include: ■ The Local Street Overlay project will restore the existing road surface throughout various areas in the City to a substantially new condition extending pavement life and rideability. • The Etiwanda Grade Separation project will provide an elevated four -lane roadway crossing over the SCRRA/BNSF railroad with pedestrian and bicycle paths, and new access roads to existing businesses. This project will improve safety and traffic circulation by eliminating the at -grade crossing, thereby reducing delays from expected traffic increases and future train activity, which will stimulate economic activity in the area while also decreasing emissions from idling vehicles. ■ The West Foothill Boulevard Street Improvements project will construct sidewalks, curbs, gutters, streetlights, new asphalt, striping and realignment of Red Hill Country Club Drive as well as a new traffic signal. The addition of multi -use pedestrian/bike sidewalks will improve safety and mobility and contribute to a reduction in vehicle miles traveled. • The Pavement Rehabilitation Projects on Highland Avenue, Milliken Avenue, and Etiwanda Avenue will restore the existing road surfaces to a substantially new condition, extending pavement life, use, and rideability. ■ The Almond Street Extension Street Improvement project involves the construction to complete the connection of Almond Street between Carnelian Street and Via Verde, providing an additional east - west street connection north of SR-210. ■ The Water Conservation/Landscape Renovations for LMD 2 Victoria and LMD 4R Terra Vista serve as a continuation of previous work to remove turf and replace with drought tolerant landscaping and hardscape. This will be the second large scale project to replace the landscaping along entire streets within these areas. Traffic projects include: • The Traffic Signal Battery Backup Replacement project is a multi -phase project on signalized intersections to replace the battery backup systems (BBS) which have reached their service life, are no longer supported by the manufacturer, and have seriously degraded reliability. The BBS will place intersections on a four-way red flash when the intersection experiences a power outage. • The Advanced Traffic Management System - Phase 2 project will enable real time reactivity and monitoring, retiming, and coordination of the City's traffic signal system to implement the Traffic Signals Communication Master Plan. Note: Funds for the majority of these projects come from a variety of sources including development impact fees, State gas taxes, grant funds, and special assessments. These funds are non -General Fund revenues and typically are restricted in how they can be spent. The amounts budgeted will fluctuate annually. In addition to CIP project costs, future operational costs are identified in the CIP and will be included in the operational budget in future years, as appropriate. Details of the cost and funding source(s) for each project budgeted for Fiscal Year 2023/24 are included in the following pages. PAGE 331 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Capital Improvement Program — Detail by Category Project Category Funding Source Facilities Animal Center Office Reconfigure Animal Center Impact Fee Animal Center Veterinary Floor Replacement Capital Reserve Cultural Center Courtyard Redesign Capital Reserve RCPD Facility Improvement and Modernization Law Enforcement Reserve Banyan Station 175- ADA Improvements Fire District Capital Fund Day Creek Station 173- ADA Improvements Fire District Capital Fund Jersey Station 174- ADA Improvements Community Facilities District 85-1 Archibald Library Replacement Project Library Capital Fund Paul A. Biane Library Infrastructure Project Library Capital Fund Above Ground Diesel Tank Replacement Equipment/Vehicle Replacement City Hall Roofing Repairs Capital Reserve City Hall - Waterproofing Capital Reserve Citywide - HVAC & Lighting Controls Capital Reserve Civic Center - HVAC Plant Replacement Capital Reserve Council Chambers - Carpeting & Seating Replacement Capital Reserve Police Department Bullet Resistant Glass Replacement Law Enforcement Reserve Miscellaneous Wildfire Early Detection System ALPR Cameras Municipal Utilities RCMU EV Charging Station Hub RCMU Line Extension Design: Etiwanda North Amount 200,000 60,000 3,218,800 100,000 553,300 438,370 647,920 11,870,000 425,000 140,000 1,379,580 1,758,830 150,000 100,000 132,500 60,000 Facilities Total: 21,234,300 State Grant Funds 1,900,000 Law Enforcement Reserve 293,300 Miscellaneous Total: 2,193,300 Municipal Utility 297,060 Municipal Utility 1,300,000 Municipal Utilities Total: 1,597,060 PAGE 332 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Capital Improvement Program — Detail by Category Project Category Parks & Recreation Cucamonga Canyon Trailhead Beryl Park East Inclusive Playground Cucamonga Creek Bike Trail Day Creek Channel Bike Trail Funding Source Federal Grant Funds LMD 1 Capital Replacement Park Development Park Improvement State Grant Funds State Gas Tax AB 2766 Air Quailty Improvement Pedestrian Grant/Article 3 AB 2766 Air Quailty Improvement Pedestrian Grant/Article 3 Heritage Park Bridge Replacements PD 85 Capital Replacement Fund Fire District Capital Fund Beryl Park Soccer Field LED Sports Lighting Upgrade LMD 1 Capital Reserve Day Creek Park Baseball Fields LED Sports Lighting Upgrade LMD #10 Rancho Etiwanda Heritage Park - Pedestrian Trail PD 85 Redemption Fund LMD 2 Park Upgrades RIRE Grant LMD #2 Victoria LMD 2 Paseo Lighting Retrofits LMD #2 Victoria PD85 LED Sports Lighting Upgrade PD 85 Redemption Fund Red Hill Lake Modernization Capital Reserve PD 85 Capital Replacement Fund PD 85 Redemption Fund Replace Playground Surfacing LMD #4R Terra Vista Stadium LED Sports Lighting Conversion and Lazer Grading Capital Reserve Amount 1,623,890 22,520 9,870 772,690 286,750 35,000 1,126,830 86,590 84,420 171,010 309,000 322,000 631,000 880,000 880,000 1,760,000 152,000 384,000 95,000 210,000 250,000 384,000 1,000,000 200,000 600,000 1,800,000 943,750 1,254,000 Parks & Recreation Total: 10,785,480 PAGE 333 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Capital Improvement Program — Detail by Category Project Category Streets 6th Street at BNSF 6th Street Cycle Track Almond Street Extension Street Improvements Civic Center Crosswalk Etiwanda Avenue- Pavement Rehabilitation Etiwanda East Side Widening Etiwanda Grade Separation Haven Avenue Sidewalk Highland Avenue - Pavement Rehabilitation Local Street Overlay Local Street Slurry Seal Milliken Avenue Pavement Rehabilitation West Foothill Boulevard Street Improvements LMD 1 Drought Tolerant Landscaping LMD 2 Victoria Water Conservation/Landscape Renovation LMD 4R Vista Water conservation/ Landscape Renovation LMD 6- Drought Tolerant Landscaping Funding Source Amount Transportation 280,000 Municipal Utility 125,000 405,000 Citywide Infrastructure Improvements 146,850 Citywide Infrastructure Improvements 565,000 Citywide Infrastructure Improvements 132,500 Road Maint & Rehab Acct 2,950,000 Transportation 215,000 SB 1 - TCEP 47,150,000 Pedestrian Grant/Article 3 212,200 AB 2766 Air Quality Improvement 198,810 411,010 Road Maint & Rehab Acct 845,000 State Gas Tax 2,960,000 Measure I 2010-2040 1,190,000 4,150,000 Measure I 2010-2040 550,000 Road Maint & Rehab Acct 1,250,000 Citywide Infrastructure Improvements 2,400,000 LMD 1 Capital Replacement 50,000 LMD #2 Victoria 1,215,000 LMD #4R Terra Vista 838,000 LMD 6R Caryn Community 50,000 Streets Total: 63,323,360 PAGE 334 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Capital Improvement Program — Detail by Category Project Category Traffic Advance Traffic Management System -Phase 2 Traffic Signal Modification TS Signal Battery Backup Replacement Citywide Concrete Repair Funding Source Amount Transportation 6,260,500 Capital Reserve 64,300 Fiber Optic Network 64,300 Fire District Capital Fund 64,300 6,453,400 State Gas Tax 200,000 State Gas Tax 140,250 Equipment/Vehicle Replacement 165,000 305,250 General Fund 500,000 Measure I 2010-2040 100,000 600,000 Traffic Total: 7,558,650 Total Capital Improvement Projects: $ 106,692,150 PAGE 335 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Capital Improvement Program — Annual Operating Costs/(Savings) Cultural Center Courtyard Redesign $$ Operations and Maintenance Change in type and frequency of maintenance and increase landscape and irrigation Cucamonga Canyon Trailhead $ Operations and Maintenance Periodic maintenance and graffiti removal Town Center Station 178 $$$$ Personnel Services Remainder of funding for nine allocated positions Operations and Maintenance Station operational costs Second Story and Beyond $$$$ Personnel Services Staffing for day-to-day management Operations and Maintenance Operational costs for the museum's open exhibit space, programming, rentals, and overall maintenance Wildfire Early Detection System $$ Operations and Maintenance Annual subscription and license to webportal, cellular data access, training for staff, and cell tower lease costs ALPR Cameras $ Operations and Maintenance Warranty and camera license fees RC Fiber Extension Amethyst Avenue $ Operations and Maintenance General maintenance of connectivity of fiber RCMU EV Charging Station Hub $ Operations and Maintenance Recurring operation costs for the charging hub RCMU Line Extension Design: Etiwanda North $ Operations and Maintenance General maintenance of electric distribution and fiber optic line 6th Street at BNSF Spur Crossing $ Operations and Maintenance Start-up and operation of new lighting; maintenance of roadway 6th Street Cycle Track $ Operations and Maintenance Additional street sweeping and landscape material replacement due to pedestrian wear and tear PAGE 336 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Capital Improvement Program — Annual Operating Costs/(Savings) ProjectDescription/ CategoryExpenditure Etiwanda East Side Widening $ Operations and Maintenance (2027/28) Start-up and operation of new lighting; maintenance of roadway Etiwanda Grade Separation $ Operations and Maintenance (2027/28) Start-up and operation of new signals and lighting; maintenance of roadways, drainage system and basin, landscaping,graffiti removal Haven Avenue Sidewalk $ Operations and Maintenance New sidewalk maintenance Advanced Traffic Management System - Phase 2 $$ Operations and Maintenance Maintenance of hardware HSIP Traffic Signal Modifications at Various Locations $$ Operations and Maintenance Typical maintenance related to existing traffic signals Beryl Park East Inclusive Playground $ Operations and Maintenance Maintenance of playground equipment Day Creek Channel Bike Trail $ Operations and Maintenance Maintenance for striping, debris cleaning, and traffic signal system Leaend for Overall Impact on Operations: $: <$100,000 $$: >$100,000 and <$500,000 $$$: >$500,000 and <$1,000,000 $$$$: >$1,000,000 PAGE 337 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 338 RANCHO CUCAMONGA CALIFORNIA APPENDIX PAGE339 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 340 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies BUDGETING POLICY ■ The City will adopt an annual budget for the fiscal year beginning July 1 no later than June 30 of the same year. ■ The adopted budget will be balanced with current year operating expenditures fully funded by current year revenues and available fund balance. ■ Fund balance reserves of the Operating Budget will be used only for non -recurring expenditures such as capital projects and not for on -going operations, with the exception of the Reserve for Changes in Economic Circumstances. The usage of that specific reserve is governed by the City's Fund Balance Policy. ■ The City Manager is authorized to implement programs as approved in the adopted budget. ■ The City Manager may transfer appropriations between divisions, projects and programs within the same department and fund in order to implement the adopted budget. ■ Quarterly budget reports will be presented to the City Council to provide information on the status of the City's financial condition. CAPITAL IMPROVEMENT POLICY ■ Capital projects involve the purchase or construction of major fixed assets such as land, building or permanent improvements including additions, replacements and major alterations having a life expectancy of more than one year and costing $5,000 or more. ■ Capital projects are funded by a variety of sources including Special Funds (such as developer impact fees and grants), Enterprise Funds, and Special Districts. These funds are non -General Fund revenues and typically are restricted in how they can be spent. Prior to its inclusion in the annual budget, a determination must be made that the project is an appropriate use of the funds and that there is sufficient fund balance. • The City will identify the estimated costs and potential funding sources for each capital project prior to its submittal to the City County for approval. ■ The City will coordinate the development of the Five -Year Capital Improvement Program (CIP) with the development of the annual Operating Budget. REVENUE POLICY Recurring revenue growth (inflation) will be used to pay for recurring expenditures. Recurring expenditure increases should not be approved which exceed recurring revenue growth, unless the current economic climate has triggered the use of the Changes in Economic Circumstances Reserve. Any new or expanded programs will be required to identify new funding sources and/or offsetting reductions in expenditures. In addition: ■ The City shall use a conservative approach in projecting revenues. ■ One-time revenues may be used for one-time expenditures. ■ The City shall update its user fees and charges periodically to recover costs of providing that service for which a fee is charged. PAGE 341 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies PURCHASING POLICY Purchasing Limits: Less than $5,000 No bid necessary, may use P-Card $5,001 to $20,000 Purchase order required for vendor of choice; comparative shopping is strongly advised $20,001 up to $50,000 Request for Quote (RFQ) required with three (3) viable bids More than $50,000 Formal bid Public Works Bids: Up to $45,000 Up to $175,000 $175,000 and over Contract Signing Limits: $50,000 or less Force account Informal bids Formal advertisement City Manager will have full discretion on designating below his/her authority. Staff signature authority limits will be updated and reviewed on an annual basis. $75,000 or less Assistant City Manager and Deputy City Managers $100,000 or less City Manager Public Works Contracts: $175,000 or less City Manager $175,001 or more City Council PAGE 342 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies FUND BALANCE/RESERVE POLICY Adequate fund balance, or reserve, levels are a necessary component of the City's overall financial management strategy. It is the responsibility of the City Council to maintain a sufficient level of reserve funds to provide for the orderly provision of services to the citizens of the City of Rancho Cucamonga. The City Council has the authority to decide the circumstances under which the reserves can be used. The City Manager and the Finance Director may, from time to time, make recommendations as to the level of reserve funds necessary for prudent fiscal management. Reserve levels shall be reviewed at least annually during the budget process to ensure that they are consistent with the conditions faced by the City. Fund balance is essentially the difference between the assets and liabilities reported in a governmental fund. There are five separate components of fund balance, each of which identifies the extent to which the City/Fire District is bound to honor constraints on the specific purposes for which amounts can be spent. ■ Nonspendable fund balance (inherently nonspendable) ■ Restricted fund balance (externally enforceable limitations on use) ■ Committed fund balance (self-imposed limitations on use) ■ Assigned fund balance (limitation resulting from intended use) ■ Unassigned fund balance (residual net resources) The first two components listed above are not addressed in this policy due to the nature of their restrictions. Nonspendable fund balance includes amounts either not in spendable form, or legally or contractually required to be maintained intact. Examples of nonspendable fund balance inventory, prepaids, and noncurrent receivables. Restricted fund balance reflects the same definition as restricted net assets, which have constraints on the use of the amounts by external parties, such as creditors, grantors, contributors, or laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. This policy is focused on financial reporting of unrestricted fund balance, or the last three components listed above. These three components are further defined below. Committed Fund Balance The City Council (which also acts as the Board of Directors for the Rancho Cucamonga Fire Protection District), as the City's highest level of decision -making authority, may commit fund balance for specific purposes pursuant to constraints imposed by formal actions taken, such as an ordinance or resolution. These committed amounts cannot be used for any other purpose unless the City Council/Fire Board removes or changes the specified use through the same type of formal action taken to establish the commitment. City Council/Fire Board action to commit fund balance needs to occur within the fiscal reporting period; however, the amount can be determined subsequently. ■ Changes in Economic Circumstances The City's General Fund balance committed for changes in economic circumstances is established at a goal of a nine -month reserve, or 75% of the City General Fund operating budget for the upcoming fiscal year. The Fire District's fund balance committed for changes in economic circumstances is established at a goal of a nine -month reserve, or 75% of the Fire District's operating budget for the PAGE 343 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies upcoming fiscal year. The specific uses of this commitment are 1) the declaration of a state or federal state of emergency or a local emergency as defined in Rancho Cucamonga Municipal Code Section 2.36.020; or 2) a change in economic circumstances in a given fiscal year that results in revenues to the City/Fire District being insufficient to cover expenditures for one or more fiscal years. The City Council/Fire Board may, by the affirming vote of four members, change the amount of this commitment and/or the specific uses of these monies. ■ City Facilities' Capital Repair The City's General Fund balance committed for City facilities' capital repair is established at a minimum goal of 50% of capital assets value comprised of construction in progress (excluding infrastructure), building improvements, and improvements other than building for governmental activities, excluding assets owned by the Rancho Cucamonga Fire Protection District. ■ Fire District Facilities Capital Repair The Fire District's fund balance committed for the Fire District facilities capital repair is hereby committed to a minimum goal of 50% of capital assets value comprised of construction in progress (excluding infrastructure), building improvements, and improvements other than building for public safety -fire activities. ■ Working Capital The City's General Fund balance committed for Working Capital is established at a goal of a minimum of 5% of the City's General Fund operating budget for the upcoming fiscal year. The Fire District's fund balance committed for Working Capital is established at a goal of a minimum of 50% of the District's operating budget for the upcoming fiscal year. ■ Self -Insurance The City's General Fund balance and the Fire District's fund balance committed for payment of Worker's Compensation, General Liability, and Employment Practices Liability claims is established at a minimum goal of eight times the City's and the District's total yearly SIRs for all types of insurance coverage. ■ PASIS Worker's Compensation Tail Claims The Fire District's fund balance committed for payment of outstanding Worker's Compensation claims remaining after the District's withdrawal from PASIS is established at a goal equal to the most recent fiscal year end Claims Cost Detail Report from the District's third -party administrator plus 15%. ■ Employee Leave Payouts The City's General Fund balance and the Fire District's fund balance committed for employee leave payouts as valued in accordance with the City's labor contracts as of the last day of the fiscal year, including applicable fringe benefits (Medicare) and the annual allocation from the City's Cost Allocation Plan (City only). PAGE 344 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies ■ Vehicle and Equipment Replacement The Fire District's fund balance committed for the replacement of fire safety vehicles and equipment as determined based on the District's replacement criteria is established at a minimum goal of 50% of District vehicle and equipment replacement value. ■ Law Enforcement The City's General Fund balance committed for public safety purposes, including operations, equipment, capital outlay, capital facilities, personnel, and booking fees. The funding goal for this reserve is the equivalent of 100% of the most recently approved Schedule A from the San Bernardino County Sheriff's Department. ■ Economic Development Strategic Reserve The City's General Fund balance committed for the acquisition and development of key properties to promote economic development that will benefit the City as a whole and, potentially, generate ongoing revenues to the City whenever feasible through negotiated agreements with third parties (including but not limited to land leases or public -private partnerships). Establishment of this reserve is a City Council goal, established in the spring of 2021. The funding goal for this reserve is the equivalent of the current value of a 10-acre mixed -use site on Foothill Boulevard as of January 1 of each year. ■ Seasonal Weather Emergency Reserve The City's General Fund balance committed for unanticipated costs incurred due to damage resulting from severe weather emergencies such as wind, flood, fire, extreme heat, extreme cold, and other forces of nature. The reserve will provide funding for these costs without impacting the City's operating budget and will be appropriated by the City Council on an as needed basis when extreme seasonal weather emergencies occur. ■ Community Benefit Projects A portion of the City's General Fund balance, received from projects that include a development agreement, which is committed for addressing projects' expected impacts on affordable housing demand, future greenhouse gas emissions, fire protection services, electric vehicle charging, reduction in vehicle miles traveled, pedestrian safety improvements, carbon capture, alternative energy production, noise reduction, environmental justice, and related impacts typically associated with, but not limited to, large warehouse, industrial, and commercial developments. ■ Public Safety Personnel Affordable Housing A portion of the Fire District's fund balance committed to provide additional funding to match the City's contributions to help with the creation of affordable for -sale housing for public safety personnel including but not limited to Fire District employees. Funding may be used for silent seconds, closing costs, assistance with obtaining financing, or to help buy down the cost of design and construction of single-family housing units. The funding goal for this reserve is established as the value of the affordability gap to construct 50 housing units that are affordable at the 60% California Tax Credit Allocation Committee (TCAC) median income with a 4% tax credit scenario per unit, or $192,600 per PAGE 345 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies unit, for a total funding goal of $9,630,000. The affordability gap was determined as part of the Non - Residential Linkage Fee Nexus Study dated October 5, 2021, prepared by Keyser Marston Associates, Inc. Assigned Fund Balance Amounts that are constrained by the City/Fire District's intentto be used for specific purposes, but are neither restricted nor committed, should be reported as assigned fund balance. This policy hereby delegates the authority to assign amounts to be used for specific purposes to the City Manager and/or Finance Director for the purpose of reporting these amounts in the annual financial statements. The following are a few non-exclusive examples of assigned fund balance. ■ Economic and Community Development Special Services The City's General Fund balance assigned for contracts, special services, or projects associated with Economic and Community Development (ECD) special projects or ECD initiatives/Council goals (such as economic strategy and Development Code contract services) as well as a one-year value of staffing costs for Planning, Building and Safety, and Engineering (not including capital and project management). ■ Habitat Mitigation and Sphere of Influence Issues This reserve provides for ancillary costs related to annexation of the sphere area, including mitigation issues and legal challenges. Another area covered by this reserve is the creation of a multi -species habitat conservation plan as well as acquisition of habitat conservation land. ■ Community Services Programs The City's General Fund balance assigned for non -recurring costs and capital improvements to support community services programs, including a wide variety of classes, special events, theatrical and recreational activities sponsored by the Community Services Department. These funds aim to enable spending that strategically implements, supports, or enhances programs provided by the Community Services Department. ■ Animal Center Facility Replacement The City's General Fund balance assigned for capital improvements to support animal services and care operations, including facility maintenance and replacement to provide medical care and treatment, education and outreach programs, and unforeseen circumstances and emergencies. ■ City Infrastructure Replacement Assigned fund balance for replacement of the City's infrastructure represents a portion of funds to be used for maintaining, upgrading, and replacing essential infrastructure assets within the City. These funds are set aside to ensure the long-term sustainability, safety, and functionality of public facilities and systems as the backbone for the City's infrastructure. PAGE 346 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies ■ Civic Center and Epicenter Master Plans Assigned fund balance for the development and implementation of two master plans aimed at creating economic opportunities, fostering community engagement, and promoting an environment that integrates transportation, commercial activities, public spaces, and cultural amenities. The purpose of the master plans will be to develop the possibility for a range of purposes centered around a transient -oriented mixed -used district, in and around Haven Avenue, Arrow Route, Rochester Avenue, and the Epicenter. Unassigned Fund Balance These are residual positive net resources of the General Fund and Fire District funds in excess of what can properly be classified in one of the other four categories. Fund Balance Classification The accounting policies of the City/Fire District consider restricted fund balance to have been spent first when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, the City/Fire District considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts. This policy is in place to provide a measure of protection for the City/Fire District against unforeseen circumstances and to comply with GASB Statement No. 54. No other policy or procedure supersedes the authority and provisions of this policy. PAGE 347 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies INVESTMENT POLICY 1.0 INTRODUCTION This Statement of Investment Policy ("Policy") provides guidelines for the prudent investment of the City of Rancho Cucamonga's ("City") idle cash and outlines the policies essential to ensuring the safety and financial strength of the City's investment portfolio. This Policy is based on the principles of prudent money management and conforms to all federal, state, and local laws governing the investment of public funds. The goal of this Policy is to enhance the economic status of the City by protecting its pooled cash and to invest public funds to: 1. Meet the daily cash flow needs of the City; 2. Comply with all laws of the State of California regarding investment of public funds; and 3. Achieve a reasonable rate of return while minimizing the potential for capital losses arising from market changes or issuer default. 2.0 SCOPE This Policy applies to the investment activities of all funds of the City. These funds are accounted for in the City's Annual Comprehensive Financial Report (ACFR) and include: General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds, Proprietary Funds, as well as Agency Funds and a Private -Purpose Trust Fund. Bond proceeds shall be invested in accordance with the requirements and restrictions outlined in bond documents as approved by the City Council. If the bond documents are silent as to the permitted investments, the bond proceeds will be invested in the securities permitted by this Policy. Notwithstanding the other provisions of this Policy, the percentage limitations listed elsewhere in this Policy do not apply to bond proceeds. 3.0 DELEGATION OF AUTHORITY The City Council, as permitted under California Government Code §53607, delegates the responsibility to manage the City's investment portfolio to the City Treasurer for a period of one-year, unless revoked. Subject to review, the City Council may renew the delegation of authority each year. The City Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials, and their procedures, in the absence of the City Treasurer. Pursuant to Government Code §1190, the City Treasurer appoints the Assistant City Manager to act as Deputy Treasurer with responsibility to manage the City's investment portfolio on a daily basis. The City Treasurer/Deputy Treasurer will maintain on file a written authorization designating those individuals to whom daily investment activities, such as carrying out the City Treasurer's/Deputy Treasurer's investment instructions, confirming treasury transactions, and other routine activities, have been delegated. PAGE 348 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies As authorized by the City Council, the City may also utilize the services of an independent investment advisor to assist with the investment program under the supervision of the City Treasurer/Deputy Treasurer. The investment advisor shall follow this Policy and such other written instructions as are provided by the City. The investment advisor shall never take possession of the City's funds or assets. 4.0 PRUDENCE All persons authorized to make investment decisions on behalf of the City are trustees and therefore fiduciaries subject to the prudent investor standard, as described in Government Code section 53600.3 which states: When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. The City Treasurer/Deputy Treasurer and authorized persons acting in accordance with this Policy and the 'prudent investor" standard and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments, whenever possible. 5.0 OBJECTIVE The objective of the investment portfolio is to meet the short- and long-term cash flow demands of the City. To achieve this objective, the portfolio will be structured to provide safety of principal and liquidity, while then providing a reasonable return on investments. The authority governing investments for municipal governments is set forth in Government Code Sections 53600 et seq. City strategy has been to limit investments more stringently than required under state law. The primary objectives of investment activities, in order of priority are: 1. Safety - Safety and risk associated with an investment refers to the potential loss of principal, interest, or combination thereof. The City only invests in those instruments that are considered safe. Each investment transaction shall be undertaken in a manner that seeks to ensure, whenever possible, that all capital losses are avoided, whether from securities default, broker/dealer default, or erosion of market value. The City shall seek to preserve principal by mitigating two types of risk: credit risk and market risk. ■ Credit risk, defined as the risk of loss due to failure of the issuer of a security, shall be mitigated by investing in only very safe securities and by diversifying the investment portfolio so that the failure of any one issuer would not unduly harm the City's cash flow. ■ Market risk, defined as the risk of market value fluctuations due to overall changes in the general level of interest rates, shall be mitigated by structuring the portfolio to align with the City's anticipated cash flow needs. It is explicitly recognized, however, that in a PAGE 349 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies diversified portfolio, occasional measured losses may occur and must be considered within the context of overall investment return and liquidity needs. 2. Liquidity - Liquidity is an important investment quality especially when the need for unexpected funds occasionally occurs. The City's investment portfolio will remain sufficiently liquid to enable the City to meet operating requirements that might be reasonably anticipated. 3. Yield - The City's investment portfolio shall be designed with the objective of attaining a reasonable market rate of return throughout budgetary and economic cycles, commensurate with the City's investment risk constraints as long as it does not diminish the objectives of Safety and Liquidity. 6.0 ETHICS AND CONFLICTS OF INTEREST The City Treasurer/Deputy Treasurer and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officers shall disclose any material financial interest in financial institutions that conduct business with the City, and they shall further disclose any personal financial/investment positions that could be affected by the performance of the City's operations and functions or by the management of the City's investment program. The Treasurer/Deputy Treasurer and investment employees are required to file annual disclosure statements as required by the Fair Political Practices Commission (FPPC). 7.0 AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS The City Treasurer/Deputy Treasurer shall only execute investment transactions with those direct issuers authorized by this Policy (LAIF, LGIPs such as CAMP, money market funds, and banks). All other investment transactions will be conducted through the City's investment advisor who will maintain their own list of approved issuers, brokers/dealers, and financial institutions with which to conduct transactions on the City's behalf. 8.0 AUTHORIZED AND SUITABLE INVESTMENTS The City is further governed by California Government Code Sections 53600 et. seq. to invest in specific types of securities. The City has further limited the types of securities in which it may invest. In the event an apparent discrepancy is found between this Policy and the Government Code, the more restrictive parameters will take precedence. Percentage holding limits listed in this Policy apply at the time the security is purchased. Credit ratings, where shown, specify the minimum credit rating category required at purchase. In the event a security held by the City is subject to a credit rating change that brings it below the minimum credit ratings specified in this Policy, the City Treasurer/Deputy Treasurer should notify the City Council of the change in the next monthly investment report. The course of action to be followed will then be decided on a case -by -case basis, considering such factors as the reason for the change, prognosis for recovery or further rate drops, and the market price of the security. Any security not listed in Section 8.0 is not a valid investment for the City. The concise list of approved securities is as follows: PAGE 350 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies ■ United States Treasury Securities: United States Treasury Bills, Bonds, and Notes or those instruments for which the full faith and credit of the United States are pledged for payment of principal and interest. There is no limit on the percentage of the portfolio that can be Invested in this category. ■ United States Federal Agencies: Obligations issued by Federal Agencies or United States government -sponsored enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government -sponsored enterprises. There is no limit on the percentage of the portfolio that can be invested in this category. ■ Supranational Securities: United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter -American Development Bank. The maximum remaining maturity for supranational obligations must be five years or less, and they must be eligible for purchase and sale within the United States. These investments must be rated in a rating category of "AA" or better by a NRSRO. There is a 30 % limit on the percentage of the portfolio that can be invested in this category. The maximum remaining maturity of any investment in this category shall not exceed five -years. ■ Municipals Notes or Bonds: Registered state warrants or treasury notes or bonds of this state, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the state or by a department, board, agency, or authority of the state. Registered treasury notes or bonds of any of the other 49 states in addition to California, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California. Bonds, notes, warrants, or other evidences of indebtedness of a local agency within this state, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the local agency, or by a department, board, agency, or authority of the local agency. Purchases are limited to securities rated in a rating category of "A" (long-term) or "A-1" (short- term) or their equivalents or better by a Nationally Recognized Statistical Rating Organization ("NRSRO"). (The minimum rating shall apply to any issuer, irrespective of any credit enhancement). There is a 30% limit on the percentage of the portfolio that can be invested in this category. ■ Negotiable Certificates of Deposit: Negotiable certificates of deposit issued by a nationally or state -chartered bank, a savings association or a federal association, a state or federal credit union, or by a federally licensed or state -licensed branch of a foreign bank. Purchases are limited to securities rated in a rating category of "A" (long-term) or "A-1" (short-term) or their equivalents or better by an NRSRO. PAGE 351 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies There is a 30 % limit on the percentage of the portfolio that can be in vested in this category. ■ Asset -Backed Securities: A mortgage passthrough security, collateralized mortgage obligation, mortgage -backed or other pay -through bond, equipment lease -backed certificate, consumer receivable passthrough certificate, or consumer receivable -backed bond. Securities shall be rated in a rating category of "AV or its equivalent or better by an NRSRO. There is a 20 % limit on the percentage of the portfolio that can be invested in this category. The maximum remaining maturity of any investment in this category shall not exceed five years. ■ Medium -Term Notes: Medium -Term Notes are defined as all corporate and depository institution debt securities. They must be issued by corporations organized and operating within the United States. Notes eligible for investment shall be rated in a rating category of "A" or its equivalent or better by an NRSRO. There is a 30 % limit on the percentage of the portfolio that can be Invested in this category. The maximum remaining maturity of any Investment in this category shall not exceed five years. ■ Bankers' Acceptances: Bankers' acceptances, otherwise known as bills of exchange or time drafts, that are drawn on and accepted by a commercial bank. Purchases are limited to issuers that have short-term debt rated in a rating category of "A-1" or its equivalent or higher by an NRSRO. There is a 40 % limit on the percentage of the portfolio that can be invested in this category. The maximum maturity shall not exceed 180 days. ■ Commercial Paper: Must be of "prime" quality of the highest ranking or of the highest letter and number rating as provided for by an NRSRO. The entity that issues the commercial paper shall meet all the following conditions: (i) is organized and operating in the United States as a general corporation, (ii) has total assets in excess of five hundred million dollars ($500,000,000), and (iii) has debt other than commercial paper, if any, that is rated in a rating category of "A" or its equivalent or higher by an NRSRO. There is a 40 % limit on the percentage of the portfolio that can be invested in this category. (The limit is 25 % for agencies that have less than $100 million of investment assets). The maximum maturity shall not exceed 270 days ■ Repurchase Agreements (Repos): An executed Master Repurchase Agreement is required between the City and the broker dealer or financial Institution. The market value of securities that underlies a repurchase agreement shall be valued at 102 percent or greater of the funds borrowed against those securities and the value shall be adjusted no less than quarterly. Collateral is restricted to U.S. Treasury and Federal Agency securities. There is a 20% limit on the percentage of the portfolio that can be invested in this category. The maximum maturity of any Investment in this category shall not exceed one year. PAGE 352 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies ■ State of California Local Agency Investment Fund (LAIF): The Local Agency Investment Fund (LAIF) is a State of California managed investment pool established by the State Treasurer for the benefit of local agencies. There is no limit on the percentage of the portfolio that can be invested in this category. The maximum investment in LAIF accounts is dependent upon limits established under the Local Agency Investment Fund guidelines and not Government Code. ■ Local Government Investment Pool (LGIP): Shares of beneficial interest issued by a joint powers authority organized pursuant to Section 6509.7 that invests in the securities and obligations authorized in Government Code. Whenever the City has any funds invested in a LGIP, the City Treasurer/Deputy Treasurer shall maintain on file a copy of the LGIP's current information statement and periodically review the LGIP's investments. There is no limit on the percentage of the portfolio that can be in vested in this category. ■ Money Market Funds ("MMF"): Government Money Market Funds meeting either of the following criteria: (A) Attained the highest ranking or the highest letter and numerical rating provided by not less than two NRSROs, or (B) Retained an investment advisor with not less than five years' experience and registered or exempt from registration with the SEC, with assets under management in excess of five hundred million dollars ($500,000,000). Whenever the City has any funds invested in an MMF, the City Treasurer/Deputy Treasurer shall maintain on file a copy of the MMF's current information statement. A maximum of 20% of the City's portfolio may be invested in this category. There is a 20 % limit on the percentage of the portfolio that can be invested in this category. ■ Bank Deposits: FDIC insured or collateralized demand deposit accounts, savings accounts, market rate accounts, certificates of deposits and other types of bank deposits in financial institutions located in California. The amount on deposit in any financial institution shall not exceed the shareholder's equity. To be eligible to receive City deposits, the financial institution must have received a minimum overall satisfactory rating, under the Community Redevelopment Act, for meeting the credit needs of California Communities in its most recent evaluation. Bank deposits are required to be collateralized as specified under Government Code Section 53630 et seq. The City Treasurer/Deputy Treasurer, at his/her discretion, may waive the collateralization requirements for any portion that is covered by federal deposit insurance. The City shall have a signed agreement with any depository accepting City funds per Government Code Section 53649. There is no limit on the percentage of the portfolio that may be invested in this category. There is no limit on the percentage of the portfolio that can be Invested in this category. However, a maximum of 10 percent of the portfolio maybe invested in time deposits 9.0 PROHIBITED INVESTMENTS Any security type or structure not specifically approved by this policy is hereby specifically prohibited. Security types which are thereby prohibited include, but are not limited to, inverse floaters, derivatives, range notes, interest only strips that are derived from a pool of mortgages, or in any investment that could result in zero interest accrual if held to maturity. PAGE 353 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies 10.0 REVIEW OF INVESTMENT PORTFOLIO The securities held by the City must be in compliance with Section 8.0 'Authorized and Suitable Investments" at the time of purchase. If, subsequent to the date of purchase, a security is determined to be no longer in compliance with Section 8.0, the City Treasurer/Deputy Treasurer shall report the non- compliant security to the City Council and shall include a disclosure in the monthly Investment Report if the security is held at the date the report is prepared. The City's external, independent auditors perform an annual review of the City's Investment Policy, investment process, and related internal controls. The annual review process is performed as part of the City's annual external financial audit. 11.0 INVESTMENT POOLS The Local Agency Investment Fund (LAIF) is a voluntary investment alternative for California's local governments and special districts authorized by the California Government Code. LAIF is a State of California managed investment pool established by the State Treasurer for the benefit of local agencies. The City's participation in LAIF was approved by the City Council with other authorized investments in July 1987. It is a permitted investment with the knowledge that the fund may invest in some vehicles allowed by statute but not otherwise authorized under the City's authorized investments. All securities in LAIF are purchased under the authority of Government Code Sections 16430 and 16480. All investments are purchased at market value, and market valuation is conducted monthly. The City may also invest in shares of beneficial interest issued by a joint powers authority ("JPA") organized pursuant to Section 6509.7 of the California Government Code that invests in the securities and obligations specified in the code and which shall retain an investment advisor that meets the following criteria: 1. Be registered or exempt from registration with the Securities and Exchange Commission; 2. Have assets under management in excess of five hundred million dollars ($500,000,000), and 3. Have not less than five (5) years of experience investing in the securities and obligations authorized herein. 12.0 COLLATE RALIZATION All bank deposits must be FDIC insured or collateralized in accordance with Government Code Section 53630 et seq. 13.0 SAFEKEEPING AND CUSTODY To protect against potential losses by the collapse of individual securities dealers, all trades will be transacted on a delivery -versus -payment (DVP) basis. This means that the securities shall be delivered to the City's designated custodian upon receipt of the payment by the City. The securities shall be held in safekeeping by a third -party custodian, acting as agent for the City under the terms of a custody agreement executed by the bank and City. The third -party custodian shall be required to issue a monthly safekeeping report to the City that lists the specific investment, rate, maturity and other pertinent information. PAGE 354 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies The only exception to the foregoing shall be depository accounts and security purchases made with investment pools and certificates of deposit since the purchased securities are not deliverable. Evidence of these investments will be held in the City's vault. No outside broker/dealer or advisor may have access to City funds, accounts or investments, and any transfer of funds to or through an outside broker/dealer must be approved by the City Treasurer/Deputy Treasurer. The City strives to maintain the level of investment of all funds as near 100% as possible, through daily and projected cash flow determinations. Idle cash management and investment transactions are the responsibility of the City Treasurer/Deputy Treasurer. 14.0 DIVERSIFICATION It is the policy of the City to diversify its investment portfolio. Assets shall be diversified to eliminate the risk of loss resulting from over -concentration of assets in a specific issuer, security type, and maturities. Diversification strategies shall be determined and revised periodically. The purpose of diversifying is to reduce overall portfolio risks while attaining an average market rate of return; therefore, it needs to be conceptualized in terms of maturity, instrument types and issuer. To promote diversification, no more than 5% of the portfolio may be invested in the securities of any one issuer, regardless of security type; excluding U.S. Treasuries, federal agencies, supranationals, and pooled investments such as LAIF, money market funds, or local government investment pools. 15.0 MAXIMUM MATURITIES To the extent possible, the City will attempt to match security maturities to anticipated cash flow requirements. Where this Policy does not list a specific maturity limit, this Policy permits up to 10% of the portfolio to be invested in securities with remaining maturities between 5 and 10 years. 16.0 INTERNAL CONTROL The City Treasurer/Deputy Treasurer is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft or misuse. The procedures should include references to individuals authorized to execute transactions or transfers, safekeeping agreements, repurchase agreements, wire transfer agreements, collateral/depository agreements and banking services contracts, as appropriate. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgement by management. The City Treasurer/Deputy Treasurer shall establish an annual process of independent review by an external auditor. This review will provide internal control by assuring compliance with policies and procedures set forth in this Policy. Also, see Section 9.0 of this Policy. 17.0 PERFORMANCE The investment performance of the City's operating portfolio shall be evaluated and compared to an appropriate benchmark in order to assess the success of the investment program relative to the City's Safety, Liquidity, and Yield objectives. This review will be conducted annually with the City Treasurer, City Manager, Assistant City Manager, and Finance Director, and, if necessary, consideration will be given to making adjustments to future investment strategies as market conditions permit. PAGE 355 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies 18.0 REPORTING The City Treasurer shall prepare and submit a monthly investment report to the City Council and City Manager, which shall include all securities, excluding those held by and invested through trustees. The report shall include the following: ■ A monthly report of transactions. ■ The type of investment, name of the issuer, date of purchase, date of maturity, par and dollar amount invested in all securities. ■ The weighted average maturity of the investments. ■ Any funds, investments, or programs including loans that are under the management of contracted parties. ■ A description of the compliance with this Policy. ■ A statement of the City's ability to meet its pooled expenditure requirements for the next six months or provide an explanation as to why sufficient money shall or may not be available. ■ The investment portfolio report shall include current market value information for all investments. A monthly market value will be obtained for each security owned by the City. For purposes of reporting, the market value of each security may be obtained from the City's custodian bank or other pricing source(s) utilized by the City's investment advisor. The City Treasurer shall be responsible for reviewing and modifying investment guidelines as conditions warrant and is required to submit same for re -approval to the City Council on an annual basis with or without changes. However, the City Treasurer may, at any time, further restrict the items approved for purchase as deemed appropriate. The basic premise underlying the City's investment philosophy is, and will continue to be, to ensure that money is always safe and available when needed. 19.0 INVESTMENT POLICY ADOPTION The City's Investment Policy shall be reviewed and approved annually by the City Council. Any modifications made to the Investment Policy must be approved by the City Council. PAGE 356 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies DEBT MANAGEMENT POLICY I. PURPOSE The purpose of this policy is to establish guidelines for the following objectives: A. Minimize debt service and issuance costs B. Provide a scheduling component (planning) C. Maintain access to cost-effective borrowing D. Achieve the highest practical credit rating E. Full and timely repayment of debt F. Balance use of pay-as-you-go and debt financing G. Maintain full and complete financial disclosure and reporting H. Ensure compliance with applicable State and Federal laws II. SCOPE This policy applies to debt issued by the City of Rancho Cucamonga and its related entities, as well as debt issued by the City of Rancho Cucamonga on behalf of other parties. III. GENERAL POLICIES A. Designated Managers of City Debt 1. The Finance Department under the direction of the Finance Director issues and oversees the ongoing administration of all the General Fund and special fund debt programs. These include General Obligation Bonds, lease purchase obligations, tax allocation bonds, revenue obligations, Mello -Roos and special assessment obligations. Other programs are added from time to time as new debt instruments are developed. B. Method of Sale The City may utilize any methods of sale identified below. 1. There are two methods of issuing debt obligations, a competitive sale and a negotiated sale. In a competitive sale, underwriters submit sealed bids and the underwriter or underwriting syndicate with the lowest True Interest Cost (TIC) is awarded the sale. In a negotiated sale, the underwriter or underwriting syndicate is selected through a Request for Proposal (RFP) process. The interest rate and underwriter's fee are negotiated prior to the sale, based on market conditions. 2. When determining whether to use a competitive or negotiated sale, the following criteria should be used by the Finance Director to evaluate issuer and financial characteristics: a. Market familiarity: The City can generally sell most issues through a competitive sale since investors and underwriters are familiar with its credit quality. The Finance Director should consider whether a successful sale will require extensive pre -marketing PAGE 357 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies to investors. A negotiated sale may be appropriate if extensive pre -marketing to investors is advantageous. b. Credit strength: The higher the credit quality of the City, the less likely the need for a negotiated sale due to the demand for high quality municipal bonds. A competitive bidding may be appropriate with the credit rating above "A". c. Policy goals: If the City chooses a negotiated sale for a policy reason, the City should then clearly specify the rationale and criteria for the selection of the underwriters to avoid the appearance of favoritism. Generally, the City should make a policy decision to proceed with a negotiated sale when the composition and distribution of bonds for a particular financing would be advantageous. d. Type of Debt Instrument: Familiar debt instruments would be better suited to competitive sales. New types of instruments may require an education process that is more conducive to a negotiated sale. Thus, as the market becomes more familiar with the City's debt instruments, the need to educate the market diminishes. e. Issue Size: If the bond amount is too small or too large, then the City should consider a negotiated sale. A small bond sale may not attract market attention without significant sales effort while a large sale may be difficult for the market to absorb without the pre -sale activity offered by the negotiated sale process. f. Market Conditions: When the market has interest rate stability, flexibility in the timing of the sale is not critical. However, the timing of the sale is critical when there is a volatile market. If this is the case, then a negotiated sale could be more appropriate. g. Story Bonds: When bonds are unique or have a "story" associated with them, then the pre -marketing process is essential and suitable for a negotiated sale due to the additional explanation. 3. A variation of a negotiated sale, a private placement or direct placement, allows the City to sell bonds directly to a limited number of investors. Private placements are not subject to the same laws and regulations that apply to registered offerings. IV. DEBT CAPACITY A. Debt Affordabil 1. The determination of how much indebtedness the City should incur will be based on the long-term financial plan. This plan should evaluate the long-term borrowing needs of the City and the impact of planned debt issuances on the long-term affordability of all outstanding debt. 2. The long-term financial plan should integrate with the City's Capital Improvement Program and include all presently known City financings to be repaid from the General Fund and relevant special funds. PAGE 358 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies 3. The affordability of the incurrence of debt will be determined by calculating various debt ratios (itemized below) that would result after issuance of the debt and analyzing the trends over time. B. Ceilings for Debt Affordability 1. Debt Ratios. Direct debt includes all debt that is repaid from the General Fund or from any tax revenues deposited into special funds not supporting revenue bonds, such as General Obligation bonds and city-wide parcel tax bonds. "General Revenues" consist primarily of the General Fund, as well as the revenues to the special funds supporting direct debt. Ratio Ceiling Total Direct Debt Service as % of General Fund Revenues 10% a. The debt ceiling may be exceeded if there is a guaranteed new revenue source for the debt payments. Generally, this is common for Public Enterprise Revenue Bonds. 2. Rapidity of Debt Repayment. To prevent backloading debt service payments and provide additional debt capacity through relatively rapid retirement of outstanding debt, debt issuances will be structured to reach a target of 50% of debt being repaid within 15 years. a. Back loading of debt service will be considered acceptable when one or more events occur that make debt service payments in early years impracticable or prohibitive. The Finance Director may make findings for any of the following: 1. Natural disasters, extraordinary, or unanticipated external factors. 2. The benefits derived from the debt issuance can clearly be demonstrated to be greater in the future than in the present period. 3. Such structuring is beneficial to the City's aggregate overall debt payment schedule. 4. Such structuring will allow debt service to more closely match project revenues during the early years of the project's operation. C. Monitor Impact on City Taxpayer of All Fees and Taxes 1. In addition to the analysis of the City's debt affordability, the Finance Director will review the impact of debt issuance on City taxpayers. This analysis will incorporate the City's tax levy, other jurisdictions' tax levies, additional taxes for voter -approved debt, and assessments and fees used by the City or related agencies to service revenue bonds. PAGE 359 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies V. REFINANCING OUTSTANDING DEBT A. Types of Refundings (as applicable by Federal and state laws 1. Current Refunding: A refunding of bonds within 90 days of the bond's first optional redemption or call date. 2. Advance Refunding: A refunding that occurs more than 90 days in advance of the first optional redemption or call date of the refunded bonds. B. Monitor Potential Savings 1. Potential savings available by refinancing outstanding debt of the City should be evaluated on a present value basis by using either a percent of maximum call option value or percentage of the refunded paramount. All costs and benefits of the refinancing should be considered. C. Target Savings Amounts 1. A present value analysis must be prepared by the Finance Department or the City's general financial advisors to identify the economic effect of any proposed refunding. To proceed with a refinancing, either of two methodologies may be used to analyze the targeted savings: a. The net present value savings as a percentage of the refunded par amount with a minimum average savings of 3% for any one refunding transaction. 1. For an advance refunding, the threshold goal will be 5% net present value savings. D. Other Considerations: 1. A refunding may be executed for other than economic purposes, such as to restructure debt, to change the type of debt instrument, or to retire a bond issue and indenture for more desirable covenants. The Finance Director may recommend this type of refunding. VI. DEBT USES AND LIMITATIONS A. Legal Restrictions 1. The City must adhere to Section 18 of article XVI of the California Constitution. 2. Exceptions to the terms of Section 18 of article XVI of the California Constitution include: a. Obligations of Special District Funds which are not legally enforceable against the City's General Fund or its tax revenues. The City has developed separate guidelines that serve as minimum requirements for the issuance of Mello -Roos Obligations. b. Obligations imposed by law, such as tort damages or state and federal mandates that may exceed current revenues. c. Certain property or equipment leases and service contracts. PAGE 360 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies B. Long -Term Fixed -Rate Debt 1. Debt should be used to finance essential capital assets such as facilities, real property, and certain equipment where it is appropriate to spread the cost of the asset over more than one budget year. Projects that are not appropriate for spreading costs over future years will not be debt financed. 2. Under no circumstances will long-term debt be used to fund City operations or maintenance. 3. The uses of long-term debt include: a. Equipment Financing_ Lease obligations are a routine and appropriate means of financing capital equipment. However, lease obligations also have the greatest impact on debt capacity and budget flexibility. Therefore, efforts will be made to fund capital equipment with pay-as-you-go financing where feasible, and only the highest priority equipment purchases will be funded with lease obligations. All equipment with a useful life of less than five (5) years shall be funded on a pay-as-you-go basis. b. Lease Financing of Real Propert)L Lease financing for facilities and real property is appropriate if the City desires to finance them from existing revenue sources, and not through voter -approved bonds secured by an increase in property taxes. Such financings will be structured in accordance with the above Other Lease Obligations paragraph. c. Identified Repayment Source: The City will, when feasible, issue debt with a defined revenue source to preserve the use of General Fund -supported debt for projects with no stream of user -fee revenues. Examples of revenue sources include voter -approved taxes, user fees, and other appropriate revenues. d. Use of General Obligation Bonds: Voter -approved General Obligation Bonds provide the lowest cost of borrowing to finance the acquisition or improvement of real property and provide a new and dedicated revenue source in the form of additional ad valorem taxes to pay debt service. In recognition of the difficulty in achieving the required two- thirds voter -approval to issue General Obligation Bonds, such bonds will be generally limited to facilities that provide wide public benefit and that have generated broad public support. e. Use of Revenue Bonds: To preserve General Fund debt capacity and budget flexibility, revenue bonds will be preferred to General Fund -supported debt when a distinct and identifiable revenue stream can be identified to support the issuance of bonds. C. Variable Rate and Short -Term Debt 1. Generally, the City will not issue variable interest rate debt instruments. The Finance Director may decide to issue variable -rate debt when a synthetic fixed rate through a swap agreement is determined to be a viable and cost-effective alternative, subject to the provisions of the Derivatives section below. PAGE 361 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies 2. Uses of short-term debt: a. Tax and Revenue Anticipation Notes: Borrowing for cash flow purposes using tax and revenue anticipation notes is often desirable to manage the timing mismatch between revenues and expenditures over the course of a fiscal year. b. Bond Anticipation Financing_ In certain circumstances, it may be appropriate for the City to issue short-term obligations to finance a capital project, with this obligation refunded with a more conventional long-term financing. c. Commercial Paper: Commercial Paper (CP) is a short-term obligation with maturities ranging from 1 to 270 days. It is often used as interim financing until a project is completed to take advantage of lower interest rates. Once a project is completed, the Finance Director may recommend refunding CP with a long-term financing obligation, if appropriate. VII. STRUCTURE OF CITY DEBT INSTRUMENTS A. General Obligation Bonds: 1. The final maturity of General Obligation bonds will be limited to the shorter of the average useful life of the asset financed or 30 years. 2. Principal will be amortized in equal annual amounts or faster to meet the rapidity of debt repayment goals. The bonds should be callable in no later than 10 years. B. Other Lease -Purchase Obligations: 1. The final maturity of equipment obligations will be limited to the average useful life of the equipment to be financed. 2. The final maturity of real property obligations will be determined by the size of the financing, 10 to 15 years for small issues, 20 to 25 years for large issues and 30 years for exceptional projects or those with a direct revenue component, such as a special tax. 3. Principal will generally be amortized to result in level annual lease payments; however, more rapid principal amortization may occur where permissible to meet debt repayment goals. 4. The obligations should be callable in no later than 10 years. C. Revenue Obligations: 1. The final maturity of bonds or other debt obligations secured by enterprise or other special revenues will be determined by the expected useful life of the financed project and the revenues available to repay the debt. 2. Principal amortization will be appropriate for the project cash flows, based on the useful life of the project and other revenue bonds outstanding. The obligations should be callable in no later than 10 years. PAGE 362 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies D. Special Tax Obligations (excluding Mello -Roos Special Taxes): 1. The final maturity of special tax obligations will be limited to 30 years. 2. Principal will be amortized as quickly as feasible, with a preference for equal annual principal payments. 3. The obligation should have optional redemption provisions that set out terms in the bond documents which give the City the right to call all or a portion of an outstanding issue of bonds, prior to their stated dates of maturity at a specified price. a. The City should include these terms in the event a property owner intends to make a prepayment of special taxes to reduce their overall tax burden. 4. The obligations should be callable in no later than 10 years. E. Mello -Roos and Special Assessment Obligations: 1. These obligations, although repaid through special taxes levied on a specific group of taxpayers, constitute overlapping indebtedness of the City, and have an impact on the overall level of debt affordability. 2. The City has developed separate guidelines for the issuance of Mello -Roos and Special Assessment Obligations. F. Capitalized Interest: 1. Capitalized interest increases the amount of debt to be issued and, therefore, will be avoided unless deemed beneficial from a credit standpoint, as in the case of lease - purchase obligations. 2. Interest on General Obligation Bonds will not be capitalized. 3. Interest on lease -purchase obligations will be capitalized for a maximum of 18 months following a conservatively based estimate of project completion to provide a cushion for project slippage. G. Payment Dates: 1. It is preferable that new debt service payments occur in September and March to align with past debt issuances. VIII. INVESTMENT OF BOND PROCEEDS 1. All investments of bond proceeds shall adhere to the City's Investment Policy, approved periodically by the City Council. PAGE 363 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies IX. CONDUIT DEBT 1. Conduit financing are securities issued by the City to finance a project of a non -governmental third party, such as a non-profit organization or other private entity. 2. The City may sponsor conduit financings for those activities that may have a public purpose and are consistent with the City's overall service and policy objectives. 3. The City will not in any way pledge the City's credit in any form. 4. No City funds shall be pledged to support the conduit debt and no appropriation will be made in the event of a default of conduit debt. X. DERIVATIVES A. Use of Derivatives 1. The City may use derivative instruments to mitigate interest rate risk as specified in Section 5922(a) of the Government Code of the State of California. The Finance Director will recommend the use of these instruments only in a manner consistent with the Government Code and when the following findings can be made: a. The instrument reduces exposure to changes in interest rates in the context of a financing or the overall asset/liability management of the City; or b. The instrument achieves a lower net cost of borrowing with respect to the City's debt. 2. As required by the Government Code, the City Council must determine that the instrument will reduce the amount or duration of payment, result in a lower cost of borrowing, or enhance the relationship between risk and return. 3. Derivative instruments will not be used for speculative purposes. B. Methods of Procurement 1. The Finance Director will solicit and procure derivative instruments by competitive bid whenever feasible. 2. A negotiated transaction should only be used if the Finance Director determines that due to the size or complexity that a competitive bid is impractical and a negotiated transaction. Such findings will be based on advice from an independent financial advisor and with the assistance of the City Attorney. a. The independent financial advisor should make findings on the terms and conditions of the derivative instrument and the fair market value of such agreement. C. Aspects of Risk Exposure 1. Before entering into a derivative instrument, the Finance Director should evaluate the risk inherent to the transaction. The risks to be evaluated should include: PAGE 364 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies a. Amortization Risk: The mismatch of the expiration of the underlying obligation and the derivative instrument. b. Basis Risk: The mismatch between the actual variable rate debt service and variable rate index used to determine the derivative instrument. c. Credit Risk: The occurrence of an event modifying the credit rating of the counterparty. d. Counterparty Risk: The failure of the counterparty to make its required payments. e. Rollover Risk: The potential need to find a replacement counterparty as part of the overall plan of finance if the derivative instrument does not extend to the final maturity of the underlying variable rate bonds. f. Tax Events Risk: The risk created by potential changes to Federal and State income tax codes on the interest rates to be paid by the City on its variable rate bonds. g. Termination Risk: The possibility that, upon a default by the counterparty, the City may be required to make a large payment to the counterparty if the derivative instrument is terminated prior to its scheduled maturity pursuant to its terms. D. Counterparty 1. A counterparty, or the entity who takes the other side of the derivative instrument, exists for every derivative agreement. The risk that the counterparty will default on its obligation must be mitigated. Therefore, a counterparty should meet the following standards: a. At least two of the counterparty's credit ratings are rated at least "Aa3" or "AA-", or equivalent, by any two of the nationally recognized rating agencies (i.e. Moody's, Standard and Poor's, or Fitch); or b. The payment obligations of the counterparty are unconditionally guaranteed by an entity with such a credit rating. 2. A counterparty should be collateralized at levels and with securities acceptable to the Finance Director if the payment obligations are not unconditionally guaranteed. E. Termination 1. Prior to making any termination payment due to the default of a counterparty, the Finance Director will evaluate whether it is financially advantageous for the City to obtain a replacement counterparty to avoid making such termination payment. F. Legality 1. The City Attorney must receive an opinion reasonably acceptable to the market from a nationally recognized law firm that any derivative instrument that the City enters, is a legal, valid and binding obligation of the City. PAGE 365 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies XI. CONTINUING DISCLOSURE AND ADMINISTRATION A. Continuing Disclosure 1. The City will comply with Rule 15(c)2-12 of the Securities and Exchange Commission by filing an annual report that provides certain financial information and operating data relevant to investors in City obligations. a. The City will covenant to provide its annual disclosure report no later than 270 days following the end of the fiscal year to the Electronic Municipal Market Access (EMMA) site maintained by the Municipal Securities Rulemaking Board (MSRB). b. The City will issue a material event notice in accordance with the provisions of Rule 15(c)2- 12 of the Securities and Exchange Commission. Prior to the issuance of any material event, the Finance Director may convene a meeting of the Mayor, City Manager, City Attorney and policymakers or outside professionals as appropriate, to discuss the materiality of any event and the process for equal, timely and appropriate disclosure to the marketplace. B. Arbitrage Rebate Compliance 1. The City will comply with all of its tax certificates for tax-exempt financings by monitoring the arbitrage earned on bond proceeds and by rebating all positive arbitrage, pursuant to Internal Revenue Code Section 148. The Finance Director may choose to hire an arbitrage consultant to prepare the calculations required by the Internal Revenue Service. Contractor payments shall be made from either the General Fund or from the special fund for which the calculation was made. C. Ratings 1. The City will secure underlying ratings on all newly issued obligations from at least one national rating agency, if deemed beneficial for the financing. a. Some forms of debts, such as equipment leases and private placements, will not require ratings. 2. The Finance Director shall meet with a rating agency, either in person or via conference call as deemed appropriate by the financing team, that rates City debt issues. 3. The Finance Director shall ensure prompt delivery to rating agencies of the Annual Comprehensive Financial Report (ACFR) and adopted budgets when requested. 4. Certificates of Substantial Completion on projects financed with long term obligations shall be delivered to the rating agencies and Bond Insurer, as relevant. 5. Any changes in ratings will be promptly noticed to the City Manager and the City Council. PAGE 366 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Financial Policies XII. FINANCIAL CONSULTANTS A. General 1. The Finance Director will be responsible for recommending the financial consultants and professionals based on prior experience, recommendations, or a Request for Proposals (RFP) or Request for Qualifications (RFQ) process, whichever is most appropriate given the circumstances. B. Independent Financial Advisors 1. The City will utilize an independent financial advisory team to assist in the structuring of its debt offerings, to conduct its competitive bond sales, and to assist with a negotiated bond sale to ensure that interest rates are appropriate. C. Bond Counsel Services 1. The City will select bond counsel teams for its current bond programs. 2. As -needed bond counsel teams will be selected for those issuances that do not fall into any other categories of City debt obligations. D. Underwriters 1. The City will select the underwriting firm to provide the City with market knowledge, assist with credit analysis and preparation, premarketing of bonds, pricing and sale of bonds, and trading of bonds, as applicable. E. Trustee 1. The Finance Director shall have the discretion to select a commercial banking firm as trustee, either through a request for qualifications process or by relying on existing banking relationships. PAGE 367 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Legal Debt Margin Pursuant to State of California Government Code Section 43605, the City's legal bonded indebtedness shall not exceed 15% of the assessed value of all real and personal property in the City. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981/82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). Although the statutory debt limit has not been amended by the State since this change, the percentages presented in the computation below have been proportionately modified to 3.75% (25% of 15%) for the purposes of this calculation in order to be consistent with the computational effect of the debt limit at the time of the State's establishment of the limit. The City's debt limit for Fiscal Year 2022/23 is $1,236,243,656 while the City's debt subject to the limitation is $0. As a result, the City has not exceeded its legal debt limit. Additionally, it should be noted that, as of the publication date of this report, the City has no outstanding debt service obligations. Legal Debt Margin Calculation for Fiscal Year 2022/23: Assessed value Debt limit (3.75% of assessed value) Debt applicable to limit: General obligation bonds Legal debt margin $ 32,966,497,484 1,236,243,656 $ 1,236,243,656 PAGE 368 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Glossary of Budget Terms Accrual Basis of Revenues are recognized when both measurable and available; Accounting: expenditures are recorded when services have been substantially performed or goods have been received and the liabilities incurred. Ad Valorem Tax A state or local government tax based on the value of real property as "According to its determined by the county tax assessor. value": Adopted Budget: The official budget as approved by the City Council at the start of each fiscal year. Amended Budget: The adopted budget as amended by the City Council through the course of a fiscal year. Appropriations: A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and to the time when it may be expended. Arbitrage: The interest earned on the investment of the bond proceeds at a rate above the interest rate paid on the debt. Assessed Valuation: A municipality's property tax base stated in dollars based on real estate and/or other taxable business property for the purposes of taxation, sometimes expressed as a percent of the full market value of the taxable property within a community. Audit: An examination of systems, procedures, programs, and financial data. The end product of an audit is a report issued by an independent auditor describing how well a local government's financial statements describe its financial condition and the results of its operations. Balanced Budget: The amount of budgeted expenditures is equal to or less than the amount of budgeted revenues plus available fund balance. Bond: A security whereby an issuer borrows money from an investor and agrees and promises, by written contract, to pay a fixed principal sum on a specified date (maturity date) and at a specified rate of interest. Budget: A plan of financial operation comprised of estimated expenditures for a given period (usually a single fiscal year) and the proposed means of financing the expenditures (through revenues). Capital Budget: A budget which focuses on capital projects to implement the Capital Improvement Program PAGE369 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Glossary of Budget Terms Capital Expenditure: An acquisition or an improvement (as distinguished from a repair) that will have a life of more than one year and costs more than $5,000. Capital Improvement A plan for capital improvements to be implemented each year over a Program: number of years to meet capital needs arising from the assessment of long-term needs. It sets forth the estimated cost for each project and specifies the resources required to finance the projected expenditures. Capital Improvement The budget unit to group activities and costs necessary to implement a Project: specific capital improvement and/or acquisition. A project can include the construction, acquisition, expansion, replacement, or rehabilitation of a physical facility or improvement. Projects often include planning and design, land acquisition, and project management costs related to such facilities and improvements. Capital Projects Used to account for financial resources for the acquisition or construction Funds: of major capital facilities other than those financed by proprietary and trust funds. Debt Service Funds: Account for the accumulation of resources set aside to meet current and future debt service requirements (payments) on general long-term debt. Department: A major organizational group of the City with overall management responsibility for an operation or a group of related operations within a functional area. Depreciation: Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. Derivative: A financial instrument created from or whose value depends upon (is derived from) the value of one or more separate assets or indices of asset values. Division: An organizational subgroup of a department. Encumbrance: The commitment of appropriated funds to purchase goods, which have not yet been received, or services that have yet to be rendered. Enterprise Funds: Use to account for self-supporting operations such as the Municipal Utility. Expenditures: Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service and capital outlays. PAGE 370 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Glossary of Budget Terms Expenses: Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which an entity determines its financial position, the results of its operations, and adopts a budget for the coming year. The City of Rancho Cucamonga's fiscal year is from July 1 to June 30. Fixed Assets: Equipment costing $5,000 or more, including tax, with a useful life longer than one year, and not qualifying as a capital improvement project. Includes automotive equipment, office equipment, office furniture, acquisitions, landscaping improvements, etc. Full -Time Equivalent The conversion of part-time employee hour to an equivalent of a full-time (FTE): position. For example: one person working 20 hours a week for a year would be 0.5 FTE. Fund: An independent fiscal and accounting entity with a self -balancing set of accounts, recording resources, related liabilities, obligations, reserves and equities segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance: The equity (assets minus liabilities) of governmental fund and fiduciary fund types. Generally Accepted Uniform minimum standards of and guidelines for financial accounting and Accounting Principles reporting. They govern the form and content of the basic financial (GAAP): statements of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. Governmental Funds: Typically, are used to account for tax -supported (governmental) activities. These include the General Fund, Special Revenue Funds, Capital Projects Funds, and Debt Service Funds. Interfund Transfers: Defined as "flows of assets" (such as good or services) without equivalent flows of assets in return and without requirement for repayments. Internal Service Account for the goods or services provided by one fund and/or Funds: department to another fund and/or department on a cost reimbursement basis. PAGE 371 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Glossary of Budget Terms Modified Accrual The accrual basis of accounting where revenues are recognized when they Basis: become both "measurable" and "available" to finance expenditures of the current period. All governmental funds and agency funds are accounted for using the modified accrual basis of accounting. Object Code: The classification of expenditures in terms of what is bought and paid for grouped into categories. Overlapping Debt: The proportionate share of the general obligation bonds of local governments located wholly or in part within the limits of the reporting unit of government, that must be borne by property owners within the unit. Performance The regular measurement of outcomes and results, which generates Measures: reliable data on the effectiveness and efficiency of programs. Personnel Expenses: Compensation paid to or on behalf of City employees for salaries and wages, overtime, and benefits. Proprietary Funds: Account for records of operations similar to those found in a business, such as internal service funds and enterprise funds. Revenue: Moneys that the City receives as income such as tax payments, fees from specific services, receipts form other governments, fines, forfeitures, grants, shared revenues, and interest income. Special Revenue Account for the revenue derived from specific taxes or other earmarked Funds: revenue sources (other than expendable trusts or for major capital projects) that are restricted by law or administrative action to expenditures for specified purposes. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, user charges. Underfill: Filling an authorized position with a related classification that has a lower salary range. Reasons to consider an underfill include, but are not limited to: the department's internal promotional program would be enhanced; there are no qualified candidates to fill said vacant position; or a critical departmental reason exists. PAGE 372 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Glossary of Budget Terms User Charges: Payments made by users or customers of publicly provided services that benefit specific individuals. These services exhibit "public good" characteristics. Examples of user charges are fees paid for recreational activities, building fees, etc. Working Capital: The cash available for day-to-day operations of an organization. PAGE 373 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget List of Acronyms ADA Americans with Disabilities Act AQMD Air Quality Management District ARPA American Rescue Plan Act ALPR Automated License Plate Reader ARPA American Rescue Plan Act ATMS Advanced Traffic Management System BERT Business Emergency Response Training BYB2RC Bring Your Business 2 Rancho Cucamonga CAL -ID RAN California Identification System Remote Access Network CaIPERS California Public Employees' Retirement System CAMP California Asset Management Program C.A.N.I.N.E. Campus Awareness, Narcotic Intervention, Narcotic Education CCTV Closed Captioning Television CDBG Community Development Block Grant CDTFA California Department of Tax and Fee Administration CERT Community Emergency Response Training CFD Community Facilities District CIP Capital Improvement Program CNG Compressed Natural Gas CONFIRE Consolidated Fire Agencies, Joint Power Authority CPI Consumer Price Index CPR Cardiopulmonary Resuscitation CSD Community Services Department CVWD Cucamonga Valley Water District DVP Delivery -Versus -Payment EIR Environmental Impact Review ESRI "Environmental Systems Research Institute FLSA Fair Labor Standards Act FPPC Fair Political Practices Commission FTE Full Time Equivalent FY Fiscal Year GFOA Government Finance Officers Association GIS Geographic Information Systems GOTMD Greater Ontario Tourism Marketing District HCD CA Dept. of Housing and Community Development HdL Hinderliter de Llamas HHW Household Hazardous Waste HR Human Resources HVAC Heating, Ventilating, and Air Conditioning IAQ Indoor Air Quality IESBDC Inland Empire Small Business Development Center IPM Integrated Pest Management JPA Joint Powers Authority KIDS Kids Interactive Discovery Space LAIF Local Agency Investment Fund LED Light -Emitting Diode LGIP Local Government Investment Pool LMD Landscape Maintenance District MMF Money Market Funds NSRO Nationally Recognized Statistical Rating Organization PASIS Public Agencies Self Insurance System PCI Pavement Condition Index PD Park District PEPRA Public Employees' Pension Reform Act PERS Public Employees Retirement System PLHA Permanent Local Housing Allocation PSVN Public Safety Video Network RCLS Rancho Cucamonga Library Services RCMU Rancho Cucamonga Municipal Utility REGIS Rancho Enterprise Geographic Information Systems ROPS Recognized Obligation Payment Schedule RRFB Rectangular Rapid Flashing Beacon SBCERA San Bernardino County Employee Retirement Association SBCTA San Bernardino County Transportation Authority SBOE California State Board of Equalization SCE Southern California Edison SIR Self -Insured Retention SLD Street Lighting District TOD Transit Oriented Development TOT Transient Occupancy Tax VLF Vehicle License Fees PAGE 374 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description GENERAL FUND 001 General Fund - The general operating fund of the City which accounts for all general tax receipts and fee revenue not allocated by law, Council policy or contractual agreement to other funds. General Fund expenditures include operations traditionally associated with activities which are not required to be accounted for or paid by another fund. OTHER GENERAL FUNDS 003 Reimb St/County Parking Cit - Established for the tracking of revenues and expenditures related to State and San Bernardino County surcharges on parking citations. 006 CVWD Reimbursements - Established as a clearing account for expenses and reimbursements associated with City performed street repairs within the City on behalf of Cucamonga Valley Water District. 008 County of S.B. Reimbursements - Established as a clearing account for expenses and reimbursements associated with City performed storm drain facility maintenance on behalf of the San Bernardino County Flood Control District. 016 Comm Dev Technical Services - Established to account for the City's General Plan Update Fee as well as funds that have been set aside for Economic and Community Development Special Services. 017 Law Enforcement Reserve - Established to account for the funding and use of the City's General Fund balance committed for public safety purposes. 018 Traffic Safety - Established to account for vehicle code fines collected to fund the City's contracted crossing guard services. 019 Info Technology -Development - Established to account for fees collected to fund the internal cost of providing information technology services for the Community Development Departments. 020 City Technology Fee - Established to account for fees collected to fund a future replacement of the City's land management system. 022 Mobile Home Park Program - Established to account for revenues and expenditures associated with the City's mobile home park inspection program. 023 SB1186 Cert Access Special Program - Established to account for the $1.00 State mandated fee imposed on any applicant for a business license, equivalent or renewal, including the payment to the State of 30% of the fee collected as well as expenditures PAGE 375 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description to fund increased certified access specialist (CASp) services for the public and to facilitate compliance with construction -related accessibility requirements. 025 Capital Reserve - Established to account for key reserves of the General Fund including City infrastructure, City facilities capital repairs, and self-insurance. 030 Community Benefit Project Fund - Established to account for Community Benefit payments collected from developers in order to address certain industrial projects' expected impacts on affordable housing demand, future greenhouse gas emissions, fire protection services, environmental justice and related impacts typically associated with large warehouse development. 073 Benefits Contingency - Established to account for the accumulation of resources for the future payment of employee leave benefits paid to employees upon separation from the City. SPECIAL REVENUE FUNDS Special Revenue Funds account for revenues derived from specific sources which are required by law or administrative regulation to be accounted for in a separated fund. Funds included are; 100 Assessment Districts Admin - Established to account for revenues and expenditures associated with the management of all City assessment districts. 101 AD 93-1 Masi Commerce Center - Established to acquire the necessary infrastructure from the developer after the completion and acceptance of the approved improvements. Financing was provided by the sale of bonds pursuant to the provisions of the Improvement Act of 1915. 105 AB2766 Air Quality Improvement - Established to account for the revenue and disbursement of funds received as a result of Assembly Bill 2766 which imposed an additional registration fee on motor vehicles. These revenues are to be used to reduce air pollution from motor vehicles and for related planning, monitoring, enforcement, and technical studies (Vehicle Code Section 9250.17 and Health and Safety Code Chapter 7, Part 5 of Division 26, commencing with Section 44220). 106 MSRC Air Pollution Reduction Grant - Established to account for the revenue and disbursement of funds received from the Mobile Source Air Pollution Reduction Committee (MSRC). These revenues are to be used to fund projects that reduce air pollution from motor vehicles. 109 Public Art Trust Fund - Established to account for the receipts of public art in -lieu fees restricted for the selection, purchase, placement, and maintenance of art installed by the City or on City property. PAGE 376 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 110 Beautification - Established to account for fees collected to provide proper landscaping and irrigation systems after parkway and median improvements are made. 111 Park Land Acquisition - Established to account for the park land acquisition development fees charged upon issuance of a building permit for development of future park sites. This fee replaces the revenue previously collected in Fund 120. 112 Drainage Fac/General - Established to account for fees charged developers for purposes of defraying the actual or estimated costs of constructing planned drainage facilities. 113 Community/Rec Center Develpmnt - Established to account for community and recreation center impact fees charged to developers. This fee replaces the revenue previously collected in Fund 120. 114 Drainage-Etiwanda/San Sevaine - Established to account for development impact fees collected in the Etiwanda/San Sevaine Drainage area for the construction of regional and mainline flood control projects. 115 Henderson /Wardman Drainage - The Henderson/Wardman Drainage fund is a developer impact fee supported fund for the construction of storm drain improvements in the Henderson/Wardman drainage area. 116 Etiwanda Drainage - Established to account for development impact fees collected in the Etiwanda area North of Base Line Road for the construction of Master Plan Storm Drain projects. 118 Upper Etiwanda Drainage - Established to account for development impact fees collected in the Etiwanda/San Sevaine Drainage area for the construction of secondary mainline flood control projects. 119 Park Improvement - Established to account for park improvement impact fees charged to developers. This fee replaces the revenue previously collected in Fund 120. 120 Park Development - Established to account for the residential park development fees charged upon issuance of a building permit for development of future park or recreational sites. 122 South Etiwanda Drainage - Established to account for Development Impact fees collected in the Etiwanda area south of Foothill Blvd for the construction of the Master Plan Storm Drain. 123 Library Impact Fee - Established to account for library impact fees charged to developers. 124 Transportation - Established to account for fees charged for the construction and expansion of City streets and highways which provide additional capacity and safety. PAGE 377 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 125 Animal Center Impact Fee - Established to account for animal center impact fees charged to developers. 126 Lower Etiwanda Drainage - Established to account for development impact fees collected in the Etiwanda area south between Foothill Blvd. and Base Line Road for the construction of master plan storm drain projects. 127 Police Impact Fee - Established to account for police impact fees charged to developers. 128 Etiwanda No. Equestrian Facility - Established to account for in lieu fees collected for the Etiwanda North Specific Plan for the future construction of an equestrian facility. 129 Underground Utilities - Established to account for fees collected from developers for future undergrounding of overhead utilities. 130 LMD #1 General City - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 131 LMD #2 Victoria - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 132 LMD #3A Hyssop - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 133 LMD #313 Medians - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 134 LMD #411 Terra Vista - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 135 LMD #5 Tot Lot - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 136 LMD #611 Caryn Community - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 137 LMD #7 North Etiwanda - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. PAGE 378 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 138 LMD #8 South Etiwanda - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 139 LMD #9 Lower Etiwanda - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 140 LMD #10 Rancho Etiwanda - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 141 LMD #1 Capital Replacement - Established to account for resources designated for capital repairs and replacement for LMD #1. 150 General City Streetlights - Established to account for installation and maintenance of City -owned street lights. 151 SLD #1 Arterial - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 152 SLD #2 Residential - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 153 SLD #3 Victoria - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 154 SLD #4 Terra Vista - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 155 SLD #5 Caryn Community - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 156 SLD #6 Industrial Area - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 157 SLD #7 North Etiwanda - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. PAGE 379 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 158 SLD #8 South Etiwanda - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 174 State Gas Tax - Established to account for the revenue and disbursement of funds used for road construction and maintenance of the City network system. The City's share of State gasoline taxes provides the financing. 176 Measure I 1990-2010 - Established to account for the revenue and disbursement of county/local gasoline tax funds for the construction and maintenance of eligible street projects. 177 Measure I 2010-2040 - Established to account for the revenue and disbursement of county/local gasoline tax funds for the construction and maintenance of eligible street projects. 178 SB 140 Fund - Established to account for the receipt and disbursement of state matching funds that are restricted for the construction of eligible street construction projects. 179 Road Maintenance and Rehab Acct - Established to account for the revenue and disbursement of funds used for road maintenance, rehabilitation, and critical safety projects of the City network system. The City's share of Road Maintenance and Rehabilitation Account funding provides the financing. 181 SB 1 - TCEP - Established to account for the receipts and disbursements of SB 1 Trade Corridor Enhancement Program (TCEP) funds which provide for the design and construction of the Etiwanda Grade Separation Project. 182 AB 2928 Traffic Congest Relief - Established fund to account for the revenue and disbursement of funds received as a result of Assembly Bill 2928. The purpose of the Traffic Congestion Program was to provide funding for transportation projects that would relieve congestion, connect transportation systems, and provide for better goods movement. 186 Foothill Blvd Maintenance - Established to account for funding provided by Cal Trans as part of their relinquishment of Foothill Boulevard to the City of Rancho Cucamonga. This limited funding source will be utilized to repair and maintain portions of Foothill Boulevard. 188 Integrated Waste Management - Established to account for AB939 recycling fee revenues from the City's refuse haulers and can only be used for the City's Household Hazardous Waste Disposal program. Assembly Bill 939 is a law that was passed by the State of California that mandates that all cities divert a specified percentage of their solid waste from their landfills in accordance with established deadlines. PAGE 380 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 190 Prop 42-Traffic Congestion Mit - Established to account for gasoline sales tax revenue received from the State of California for transportation purposes, including city and county street and road repairs and maintenance. Proposition 42, a legislative constitutional amendment, permanently dedicated revenues from this sales tax on gasoline to transportation infrastructure needs. 194 Proposition 1B State Funding - Proposition 115 (Prop 113) provides state funding to cities and counties to fund the maintenance and improvement of local transportation facilities. The funding is allocated based on population. 195 State Asset Seizure - Established to account for the funds received from the State for the equitable transfer of forfeited property and cash in which the City directly participates in the law enforcement efforts leading to the seizure and forfeiture of the property. 196 CA Asset Seizure 15% - Established to account for 15% of State Asset Seizure (Fund 195) designated for the sole purpose of funding programs designed to combat drug abuse and divert gang activity pursuant to the provisions of Health & Safety Code Section 11489(b)(2)(A)(i). 197 Federal Asset Seizure - Established to account for the funds received from the Federal government for the equitable transfer of forfeited property and cash in which the City directly participates in the law enforcement efforts leading to the seizure and forfeiture of the property. 198 Citywide Infrastructure Impry - This fund was established to account for reimbursement revenue received from various local, State and Federal agencies and utilities for capital improvement projects completed in the City. The accumulated funds will be used for future capital improvement projects as authorized by the City Council. 199 Industrial Area Traffic Fund - Established to account for payments collected from developers as identified in Development Agreements for construction of traffic related improvements within the Industrial Area of the City. 204 Community Development Blk Grant - Established to account for grants received from the Department of Housing and Urban Development. These revenues must be expended to accomplish one of the following objectives: elimination of slum or blight; or benefit to low- and moderate -income persons by providing loans and grants to owner -occupants and rental property owners to rehabilitate residential properties. 209 Federal SAFETEA-LU - Established to account for the Safe, Accountable, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) Federal funding for surface transportation projects. PAGE 381 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 211 Prop 1B - SLPP - Established to account for the State -Local Partnership Program utilizing Proposition 113 bond proceeds to fund eligible transportation projects. Funds are allocated through formula and competitive sub -programs. 214 Pedestrian Grant/Art 3 - Established to account for the revenue and disbursement of funds received for the construction of facilities provided for the exclusive use of pedestrians and bicycles. 215 Energy Efficiency and Conservation Block Grant (EECBG) Fund - Established to account for the receipts and disbursements of Federal grant monies received through the U.S. Department of Energy under the EECBG program. The receipts are restricted for funding projects that reduce energy consumption and promote energy efficiency. 218 Public Resrce Grnts/Healthy RC - The City had received and will continue to receive from various funding sources for the Healthy Cities concept, which was adopted by the Council in March 2008, as a means of integrating health concerns into a holistic approach to improving the overall quality of life in the community. 225 CA Recycle/Litter Reduction Grant - Established to account for a grant from the State Department of Conservation. This grant will fund a program that will emphasize the collection and recycling of beverage containers at large venues, public areas, residential communities or schools. 226 Used Oil Recycling Grant - The California Integrated Waste Management allocates funding to governmental agencies on a population basis. The fund was established to administer the used oil collection programs. The fund must be used specifically for oil recycling collection and educational programs. 227 Used Oil Recycling Program - The California Integrated Waste Management allocates funding to governmental agencies on a population basis. The fund was established to administer the used oil collection programs. The fund must be used specifically for oil recycling collection and educational programs. 234 Safe Routes To School Program - The Safe Routes to School Program fund is a grant fund for monies provided by the State of California. The state funds are administered through Caltrans as part of the California Department of Health Services' "Safe Routes to School Program" and are available for transportation projects that increase the safety of pedestrians and bicyclists. 235 Prop 84 Park Bond Act - Prop 84 provides state funding, on a competitive basis, to local governments for the creation of new parks and recreation opportunities. The Statewide Park Program legislation requires projects to meet six eligibility requirements. The fund was established to account for the financial activities associated with the design and construction of the neighborhood park in southwest Rancho Cucamonga. PAGE 382 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 255 Victoria Gardens Cultural Center - Established to account for the various activities that the Community Services Department facilitates at the Victoria Gardens Cultural Center. 258 Senior Outreach Grant - Established to account for funds passed through the San Bernardino County Department of Aging and Adult Services from the California Department of Aging to provide free recreation classes and programs for senior citizens in the City of Rancho Cucamonga. These recreation activities focused on physical, social, psychological, educational, and recreational needs of older persons. The City provided an in -kind match of $1,200 in the form of marketing, staff oversight, and supplies. 272 VG Cultural Freedom Courtyard RSRC Grant - Established to account for revenues and expenditures to support the operation and construction of the Freedom Courtyard. 274 State Grants - Established to account for the revenues and expenditures of State grants which are not required to have segregated funds. 275 Federal Grants Fund - Established to account for the revenues and expenditures of Federal grants which are not required to have segregated funds. For Fiscal Year 2021/22, the Federal Grants Fund accounts for funds from the American Rescue Plan Act. 281 Fire Fund - Established to account for the revenue and disbursement of funds received by the Rancho Cucamonga Fire Protection District in the course of that agency's fire protection services. The source of revenue is primarily from property taxes. 282 Community Facilities Dist 85-1 - Established to account for the costs associated with providing fire facilities and services. Financing is provided by special assessments levied against the benefiting property owners. 283 Community Facilities Dist 88-1 - Established to account for the costs associated with providing fire facilities and services. Financing is provided by special assessments levied against the benefiting property owners. 285 Fire Technology Fee Fund - Established to set aside funds for technology equipment replacement. 288 Fire Protection Capital Fund - Established to account for capital maintenance and repairs as well as purchases of fixed assets for the Fire District separate from the Fire District's Fire Fund which accounts for general maintenance and repairs. 290 Library Fund - Established to account for services provided by the City of Rancho Cucamonga Library. Funding for this service is made possible through a transfer of San Bernardino County library tax revenues to the City of Rancho Cucamonga for library purposes. PAGE 383 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 291 CA State Library - This "Family Place" training grant from the California State Library provided funding for two Library staff to attend a one -week training that will enable them to develop special programs at the Biane Library and the Family Resource Center. This grant has no matching requirements. 292 Staff Innovation Fd (CA St Lb) - Established to account for the grant money awarded by California State Library. The purpose of the grant is to provide training for innovative writing skills for future grant writers. 299 Library Development Fund - Established to account for activities taking place in the newly developed second floor of the Biane Library, which is currently under construction. The second floor will serve as a dramatic programming space for the entire community, with a wide variety of programming geared toward science, art and early literacy. 301 The Big Read Library Grant - Established to account for the grant money receiving from the National Endowment for the Arts. The purpose of the grant is to emphasize a city-wide media campaign through guest lectures, group discussions, film showings, and a community theater performance of a designated book. 302 Library Services & Tech. Act - Established to account for grant revenues and expenditures associated with funding provided by the federal Library Services and Technology Act, which is administered in California by the State Librarian. 329 Library Capital Fund - Established as the capital fund for the construction of the Biane Library second floor tenant improvement project. 340 Drug Abatement Act - Established to account for funds from the injunction to abate and prevent the continuance or reoccurrence of public nuisance as defined under the Drug Abatement Act in the California Health and Safety Code sections 11570 through 11587. 354 COPS Program Grant -State - Established to account for a grant awarded as the result of the approval of State Assembly Bill 3229. The grant is a one-year award with no matching fund requirements. 361 Justice Assistance Grant (JAG) - Established to account for the revenues and expenditures associated with Federal JAG grants. 370 OTS-"Drink, Drive, Lose" Grant - This grant was awarded by the State of California Office of Traffic Safety to provide supplementary funding for overtime costs incurred during sobriety checkpoints. The overall goal of the project is to reduce the number of victims killed and injured as a result of alcohol -involved crashes. 373 COPS Secure Our Schools Grant Fund - Established to account for the grant money use in partnership with public schools to improve school safety. PAGE 384 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 374 Cops Hiring Program Grant - This is a multi -year grant awarded by U.S. Department of Justice to provide partial supplementary funding to hire a new sworn officer. The grant must be used to enhance community policing activities. 380 Homeland Security Grant -Fire - This grant from the State Homeland Security Grant Program is administered by the San Bernardino County Office of Emergency Services. The grant is funded by the Federal Department of Homeland Security. The funds will be utilized to purchase terrorism and weapons of mass destruction (WMDs) response equipment and supplies in conjunction with an appropriate level of training cost funding for national security. There are no matching funds required for this grant. 381 Homeland Security Grant -Police - The grant from the State Homeland Security Grant Program administered by the San Bernardino County Office of Emergency Services. The grant is funded by the Federal Department of Homeland Security. The funds will be utilized to purchase terrorism and weapons of mass destruction (WMD's) response equipment and supplies in conjunction with an appropriate level of training costs funding for national security. There are no matching funds required for this grant. 383 Emergency Management Performance Grant - This grant from FEMA is used to fund a volunteer coordinator for the City's Community Emergency Response Team (CERT) program. 396 Housing Successor Agency - Established to account for assets of the former Redevelopment Agency's Low- and Moderate -Income Housing Fund. The source of revenue in the fund is primarily from interest received from the notes and loans receivable. 399 Enhanced Infrastructure Financing District (EIFD) - Established to account for the receipt and use of incremental property tax revenue to finance public facilities, maintenance and operations of those public facilities, and administration of the EIFD within a designated district boundary. 838 AD 91-2 Redemption -Day Canyon - Established to account for assessments received under the Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest, and penalties thereon, upon presentation of proper coupons. 847 PD 85 Capital Replacement Fund - Established to account for resources designated for capital repairs and replacement for PD 85. 848 PD 85 Redemption Fund - Established to account for assessments received under the Refunding Act of 1984 for 1915 Improvement Act Bonds and Landscape/Lighting Act of 1972. Assessments received are restricted for payment of principal, interest, and penalties thereon, upon presentation of proper coupons. PAGE 385 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 868 CFD 2000-03 Park Maintenance - This fund is used for the maintenance of parks and parkways located within the Community Facilities District No. 2000-03. The District is located south of Summit Avenue on the east and west sides of Wardman Bullock Road. 875 CFD 2017-01 No. Etiwanda - This fund accounts for special taxes related to the North Etiwanda Community Facilities District No. 2017-01 which provides for the maintenance of landscaped areas, parkways, medians, park and recreation improvements, and other public infrastructure and improvements through the boundary of the North Etiwanda CFD. 876 CFD 2018-01 Empire Lakes - This fund accounts for special taxes related to the Empire Lakes Community Facilities District No. 2018-01 which provides for the maintenance of landscaped areas, parkways, medians, park and recreation improvements, and other public infrastructure and improvements through the boundary of the Empire Lakes CFD. 877 CFD 2018-01 Capital Reserve - This fund accounts for the capital reserves of the Empire Lakes Community Facilities District No. 2018-01 to be used for the future replacement and construction of public infrastructure and improvements through the boundary of the Empire Lakes CFD. 878 CFD 2022-01 Street Lighting - This fund accounts for special taxes related to the maintenance and services of streetlights, traffic signals, and appurtenant facilities throughout the boundary of CFD 2022-01. 879 CFD 2022-02 Industrial Service - This fund accounts for special taxes related to the maintenance and servicing of storm drains, streets, landscape, and roadways; as well as police safety calls and services throughout industrial areas within the boundary of CFD 2022-02. PAGE 386 CITY OF RANCHO CUCAMONGAi CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type CAPITAL PROJECTS Capital Projects Funds are used to account for financial resources for the acquis ion or construction of major capital facilities other than those financed by proprietary and trust funds 600 AD 82-1 6th Street Industrial - Established to account for revenues and expenditures used in the construction of streets, storm drainage, and utility improvements within the AD 82-1 project area. 602 AD 84-1 Day Creek/Mello - Established to account for the receipt and disbursement of funds used in the construction and installation of public capital drainage facilities, together with appurtenant work and incidental expenses, to serve and provide drainage protection to property located within Assessment District No. 84-1 (Day Creek Drainage System). Financing was provided by the sale of bonds under the Mello -Roos Community Facilities Act of 1982. 612 CFD 2001-01 - This CFD was established to fund the necessary infrastructure (streets, storm drains, sewer, water, landscaping, and traffic signals) integral to the proposed mall located at Foothill Blvd. and the I-15 Freeway. The improvements are located south of Base Line Rd., primarily north of Foothill Blvd., primarily east of Day Creek Channel, and west of Etiwanda Ave. Financing was provided by the sale of bonds under the Mello -Roos Community Facilities Act of 1982. 614 CFD 2003-01 Project Fund - Established to account for the funds to construct integral to development of the Victoria Gardens Mall along Church Street, East of Interstate 15, South on Arrow Route, and Day Creek Boulevard. 617 CFD 2004-01 Rancho Etiwanda Es - Established to account for monies deposited by developers for initial consulting and administrative costs and expenses related to the proposed public financing district. Financing was provided by the sale of bonds under the Mello -Roos Community Facilities Act of 1982. 681 CFD 2006-02 Amador On Route 66 - Established to account for monies deposited by developers for initial consulting and administrative costs and expenses related to a proposed public financing district. PAGE 387 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type ENTERPRISE FUNDS Enterprise Funds are used primarily to account for "business -like" activities that are primarily financed through user charges 700 Sports Complex - Established to account for personnel and operating costs directly associated with the operation of the baseball facility, which is the home of the Rancho Cucamonga Quakes. 705 Municipal Utility - Established to account for the costs of labor and materials used in the operation, maintenance, construction and consumption of electric services to certain major commercial/industrial developments within the City. 706 Utility Public Benefit Fund - Established to account for 2.85% of electric retail revenues to fund qualifying energy efficiency and renewable energy programs, research and demonstration projects and services to low-income electricity customers. 708 RCMU Capital Replacement Fund - Established to account for the capital replacement of RCMU infrastructure and improvements in future years. 709 RCMU Cap and Trade Fund - Established to account for the proceeds of quarterly State -run auctions that sell Greenhouse Gas (GHG) credits to businesses in need of GHG credits. The funds are restricted to use for GHG reducing programs. 710 Second Story and Beyond - Established to account for personnel and operating costs directly associated with the operation of the Second Story and Beyond facility, which is an addition to the Paul Biane Public Library. 314 Second Story and Beyond (SSAB) Sustaining Fund - Established to account for contributions towards an endowment -like fund for the Library's SSAB project. The goal is to accumulate sufficient resources to generate investment earnings that will be able to support certain ongoing operating expenditures for the project. 711 Fiber Optic Network Fund - Established to account for costs associated with the City's existing utility, information technology and traffic fiber conduits, and leases for fiber access. PAGE 388 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2023/24 Adopted Budget Description of Funds by Fund Type INTERNAL SERVICE FUNDS Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis 712 Equip/Vehicle Replacement - Established to account for the accumulation of user charges to various City departments and the costs associated with replacing the City's vehicles and equipment. 714 Comp Equip/Tech Replcment Fund - Established to account for the accumulation of resources and the costs associated with replacing and maintaining the City's computer equipment and technology. PAGE389