HomeMy WebLinkAbout2010/06/30 Comprehensive Annual Financial Report City of Rancho Cucamonga,
California
RANCHO
CUCAMONGA
Comprehensive Annual
Financial. Report
Year, Ended, June 30,, 2010
City of Rancho Cucamonga, California
Comprehensive Annual Financial Report
Year Ended June 30, 2010
Prepared by the
City of Rancho Cucamonga
Finance Department
Tamara L. Layne
Finance Director
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2010
TABLE OF CONTENTS
Page
Number
INTRODUCTORY SECTION
Letterof Transmittal ..............................................................................................................................i
CityOfficials.......................................................................................................................................xxxi
OrganizationChart.............................................................................................................................xxxii
Certificate of Achievement for Excellence in Financial Reporting .................................................... xxxiii
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT............................................................................................... 1
MANAGEMENT'S DISCUSSION AND ANALYSIS ............................................................................. 3
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statementof Net Assets............................................................................................................... 17
Statementof Activities.................................................................................................................. 18
Fund Financial Statements:
Balance Sheet- Governmental Funds......................................................................................... 20
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets..................................................................................................... 23
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds..................................................................................................24
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statementof Activities.................................................................................................................. 26
Budgetary Comparison Statement (Budgetary Basis) - General Fund........................................ 27
Budgetary Comparison Statement (Budgetary Basis) - Fire District............................................ 28
Statement of Net Assets - Proprietary Funds............................................................................... 29
Statement of Revenues, Expenses and Changes in Fund
Net Assets - Proprietary Funds.................................................................................................... 30
Statement of Cash Flows - Proprietary Funds............................................................................. 31
Statement of Fiduciary Net Assets - Fiduciary Funds.................................................................. 32
Notes to Financial Statements......................................................................................................... 33
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2010
TABLE OF CONTENTS
Page
Number
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Combining Balance Sheet- Nonmajor Governmental Funds...................................................... 82
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Nonmajor Governmental Funds................................................................... 100
Budgetary Comparison Schedules (Budgetary Basis) - Special Revenue Funds:
GasTax................................................................................................................................. 117
SB325 .................................................................................................................................. 118
Recreation............................................................................................................................. 119
ParkDevelopment................................................................................................................. 120
Beautification......................................................................................................................... 121
LightingDistricts.................................................................................................................... 122
Landscape Maintenance Districts......................................................................................... 123
Transportation....................................................................................................................... 124
PedestrianGrant................................................................................................................... 125
Community Development Block Grant.................................................................................. 126
Assessment Administration................................................................................................... 127
San Sevaine/Etiwanda Drainage.......................................................................................... 128
AirQuality Improvement........................................................................................................ 129
SouthEtiwanda Drainage ..................................................................................................... 130
Lower Etiwanda Drainage..................................................................................................... 131
Masi Commerce Center........................................................................................................ 132
MeasureI .............................................................................................................................. 133
LibraryServices .................................................................................................................... 134
California Literacy Program .................................................................................................. 135
AssetForfeiture .................................................................................................................... 136
UsedOil Recycling Grant...................................................................................................... 137
COPSProgram Grant........................................................................................................... 138
DrainageFacilities................................................................................................................. 139
CAState Library.................................................................................................................... 140
Library Services & Technologies Act.................................................................................... 141
Litter Reduction Grant........................................................................................................... 142
Energy Efficient& Conservation Block Grant....................................................................... 143
Senior Outreach Grant.......................................................................................................... 144
Safe Routes to School Program ........................................................................................... 145
Foothill Blvd. Maintenance.................................................................................................... 146
Citywide Infrastructure Improvement.................................................................................... 147
The Big Read Library Grant.................................................................................................. 148
Drink, Drive, Lose Grant........................................................................................................ 149
Department of Homeland Security Grant.............................................................................. 150
Public Resource Grants........................................................................................................ 151
Proposition1B....................................................................................................................... 152
Integrated Waste Management............................................................................................. 153
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2010
TABLE OF CONTENTS
Page
Number
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued)
Budgetary Comparison Schedules (Budgetary Basis)- Special Revenue Funds (Continued):
Proposition 42—Traffic Congestion Mitigation ..................................................................... 154
Justice Assistance Program.................................................................................................. 155
Senior Transportation Service .............................................................................................. 156
Bicycle Transportation Acct. Grant ....................................................................................... 157
Budgetary Comparison Schedules (Budgetary Basis)- Capital Project Funds:
Assessment District 82-1 ...................................................................................................... 158
Assessment District 84-1 ...................................................................................................... 159
CFD 2000-01 South Etiwanda .............................................................................................. 160
CFD 2000-02 Rancho Cucamonga Corporate Park............................................................. 161
CFD 2000-03 Rancho Summit.............................................................................................. 162
CFD2001-01......................................................................................................................... 163
CFD2003-01 Project Fund................................................................................................... 164
CFD 2004-01 Rancho Etiwanda........................................................................................... 165
CFD 2003-01 Cultural Center............................................................................................... 166
CFD 2006-01 Vintner's Grove............................................................................................... 167
CFD 2006-02 Amador on Route 66...................................................................................... 168
Redevelopment Agency- Capital Project............................................................................. 169
Budget Comparison Schedule (Budgetary Basis)—Debt Service Fund:
Redevelopment Agency- Debt Service................................................................................ 170
Combining Statement of Net Assets - Internal Service Funds.................................................... 172
Combining Statement of Revenues, Expenses and Changes in
Fund Net Assets - Internal Service Funds................................................................................... 173
Combining Statement of Cash Flows - Internal Service Funds................................................... 174
Combining Balance Sheet-All Agency Funds............................................................................ 178
Combining Statement of Changes in Assets and Liabilities -
AIIAgency Funds......................................................................................................................... 186
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2010
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION
Financial Trends:
Net Assets by Component— Last Eight Fiscal Years........................................................... 197
Statement of Activities (Condensed)— Last Eight Fiscal Years............................................ 198
Fund Balances of Governmental Funds— Last Eight Fiscal Years...................................... 200
Changes in Fund Balances of Governmental Funds -
LastEight Fiscal Years ......................................................................................................... 201
Revenue Capacity:
Assessed Value and Estimated Actual Value of Taxable Property...................................... 202
Direct and Overlapping Property Tax Rates— Last Ten Fiscal Years.................................. 203
Principal Property Taxpayers—Current Year and Nine Years Ago...................................... 204
Property Tax Levies and Collections— Last Ten Fiscal Years............................................. 205
Principal Sales Tax Remitters—Current Year and Nine Years Ago..................................... 206
Debt Capacity:
Ratios of Outstanding Debt by Type— Last Ten Fiscal Years.............................................. 208
Ratios of General Bonded Debt Outstanding — Last Ten Fiscal Years ................................ 210
Directand Overlapping Debt................................................................................................. 211
Legal Debt Margin Information — Last Ten Fiscal Years.......................................................212
Pledged-Revenue Coverage— Last Ten Fiscal Years..........................................................214
Demographic and Economic Information:
Demographic and Economic Statistics— Last Ten Calendar Years..................................... 215
Principal Employers—Current Year and Six Years Ago....................................................... 216
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2010
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION (Continued)
Operating Information:
Full-Time and Part-Time City Employees by Function — Last Six Fiscal Years.................... 217
Operating Indicators by Function — Last Six Fiscal Years....................................................218
Capital Asset Statistics by Function— Last Six Fiscal Years................................................219
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City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2010
Introductory Section
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Mayor
DONALD J.KURTH,M.D.
Mayor ProTem
L.DENNIS MICHAEL
CoundImembers
REX GUTIERREZ
SAM SPAGNOLO
_ DIANE WILLIAMs
1 CITY MANAGER
JACK LAM,AICP
RANCHO
CUCAMONGA
December 20,2010
To the Honorable Mayor,Members of the City Council and Citizens of the City of Rancho
Cucamonga:
It is with great pleasure that we present to you the City of Rancho Cucamonga's Comprehensive
Annual Financial Report for the fiscal year ended June 30, 2010. The Comprehensive Annual
Financial Report consists of three sections: introductory, financial and statistical. The
introductory section includes this transmittal letter, the City's organizational chart and a list of
principal officials. The financial section includes the independent auditors'report, management's
discussion and analysis (MD&A),the basic financial statements,notes to the financial statements,
and combining and individual fund statements and schedules. The statistical section sets forth
relevant financial and non-financial data depicting the City's historical trends and other
significant facts.
This report consists of management's representations concerning the finances of the City.
Consequently, management assumes full responsibility for the completeness and reliability of all
of the information presented in this report. To provide a reasonable basis for making these
representations, management has established a comprehensive internal control framework that is
designed both to protect the City's assets from loss, theft, or misuse and to compile sufficient
reliable information for the preparation of the City's financial statements in conformity with
generally accepted accounting principles (GAAP). As management, we assert that, to the best of
our knowledge and belief,this financial report is complete and reliable in all material respects.
The City of Rancho Cucamonga's financial statements have been audited by Lance, Soll and
Lunghard, LLP, Certified Public Accountants. The goal of the independent audit was to provide
reasonable assurance that the financial statements of the City of Rancho Cucamonga for the fiscal
year ended June 30, 2010, are free of material misstatement. The independent audit involved
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; assessing the accounting principles used and significant estimates made by
management; and evaluating the overall financial statement presentation. The independent
auditor concluded, based upon the audit, that there was a reasonable basis for rendering an
unqualified opinion that the City of Rancho Cucamonga's financial statements for the fiscal year
ended June 30, 2009, are fairly presented in conformity with GAAP. The independent auditor's
report is presented as the first component of the financial section of this report.
The independent audit of the financial statements of the City of Rancho Cucamonga was part of a
broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor
agencies. The standards governing Single Audit engagements require the independent auditor to
10500 Civic Center Dr.•P.O.Box 807•Rancho Cucamonga,CA 91729•Tel 909 477-2700• Fax 909 477-2849•www.ci.rancho-cucamonga.ca.us
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
report not only on the fair presentation of the financial statements, but also on the audited
government's internal controls and compliance with legal requirements, with special emphasis on
internal controls and legal requirements involving the administration of federal awards. These
reports are available in the City of Rancho Cucamonga's separately issued Single Audit Report.
GAAP requires that management provide a narrative introduction, overview, and analysis to
accompany the basic financial statements in the form of Management's Discussion and Analysis
(MD&A). This letter of transmittal is designed to complement the MD&A and should be read in
conjunction with it. The City of Rancho Cucamonga's MD&A can be found immediately
following the report of the independent auditors.
I. PROFILE OF THE CITY OF RANCHO CUCAMONGA
General Information:
The City of Rancho Cucamonga currently has an estimated population of 178,904 and
encompasses approximately 40.2 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 operates under the Council-
Manager form of city government. The City officials elected at large include a Mayor and four
City Council members, a City Clerk and a City Treasurer. 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.
Reporting Entity and Its Services:
The City has included within its reporting entity for financial reporting purposes all agencies for
which the City is financially accountable. These agencies include the Rancho Cucamonga
Redevelopment Agency, the Rancho Cucamonga Public Improvement Corporation, the Rancho
Cucamonga Fire Protection District,the Rancho Cucamonga Library and the Rancho Cucamonga
Public Financing Authority. The City provides accounting services to all these agencies.
Additional information on these agencies can be found in Note La. in the notes to the financial
statements.
The City of Rancho Cucamonga is a general law city governed by the State of California
Government Code and local ordinances and provides quality service by blending the talents of
City staff and utilizing other agencies. Certain services necessary to continue the high quality of
life in Rancho Cucamonga such as water, sanitation(i.e., sewage) and police are furnished by the
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
County of San Bernardino and other specialized agencies. The City provides building safety
regulation and inspection, street lighting and beautification, land use planning and zoning,
housing and community development services, maintenance and improvement of streets and
related structures, traffic safety maintenance and improvement, and a full range of recreational
and cultural programs for citizen participation.
The Rancho Cucamonga Redevelopment Agency administers a variety of economic development,
redevelopment, and housing-related programs that support businesses and residents in the City of
Rancho Cucamonga. Established in 1981, the Agency has assisted in the elimination of blighted
conditions, resulting in the development of new public facilities and affordable housing projects,
improved infrastructure, and in the creation of a strong local economy through business attraction
and retention, workforce development, and tourism efforts. The Rancho Cucamonga Library
provides current information, formal education support, independent learning opportunities and
life enrichment materials to the residents of the City. The Rancho Cucamonga Public Financing
Authority was established to facilitate the financing and the refinancing of construction,
expansion, upgrading and improvement of the public capital facilities necessary to support the
rehabilitation and construction of residential and economic development within the City.
Local Economy:
Although there is currently a nationwide economic downturn, Rancho Cucamonga's economic
base has historically been one of the Inland Empire's strongest. Job and payroll growth have far
exceeded regional and California rates since 1990. The city's competitive lease rates,
transportation network and community amenities continue to attract businesses of all types. In
addition to its manufacturing and distribution sectors, the city's commercial office sector has
grown substantially and many new Class A facilities were constructed in the last few years to
accommodate future growth. Rancho Cucamonga has also seen a migration of highly educated
technicians, professionals and executives over the past few years and many of the City's resident
workers have jobs in management,professional,and technical occupations.
Budgetary Control:
The City adopts an annual budget where each department's budgeted appropriations are
controlled at the character of expense level. These levels are defined as personnel, operations,
capital outlay, capital improvement projects and transfers. Although the budget is monitored at
the character of expense level, the legal level of budgetary control, that is the level at which
expenditures cannot exceed appropriations, is the department level within the General Fund and
at the function level for the Special Revenue, Debt Service and Capital Projects Funds.
Budgetary control is further maintained by the use of an encumbrance system. Encumbrances at
year end are reported as a reservation of fund balance. Revenues are also estimated annually in
the adoption of the annual budget. Revenues and expenditures are monitored throughout the year.
Long-term Financial Planning:
Annually, the City updates a five-year Capital Improvement Program (CIP). Planned capital
expenditures from special, non-operational funds for FY 2010/11 total $86,249,160. The CIP
includes improvements to community trails and parkways, drainage improvements, construction
of a replacement City Maintenance Yard crew facility, construction of a new Fire Station and a
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Household Hazardous Waste Building, playground improvements at two of the City's parks, and
installation of new traffic signals at three locations within the City. Funding comes from multiple
sources including Beautification funds,Drainage funds,Park Development funds,Redevelopment
bond proceeds, and various grants.
Cash Management Policies and Practices:
Cash not immediately needed to finance City operations during the year was invested in securities
of the U.S. Government, or its agencies, e.g., bonds and notes of the Federal government and
Federally-sponsored agencies, in accordance with State laws governing deposit of public funds.
The City invests in time deposits from 14 to 720 days maturity, issues of federal agencies, the
State of California's Local Agency Investment Fund (LAIF) and, on occasion, bankers
acceptances. It is the objective of staff to attain a greater percentage of invested funds, while
maintaining the necessary reserves needed to fund City services. However, it should be noted
that all investment decisions are made by considering safety first,liquidity second and yield third.
Debt Administration:
The City of Rancho Cucamonga, as a general law city, is restricted from incurring general
obligation bonded indebtedness that would exceed 3.75% of the total assessed valuation of all
real and personal property. The City of Rancho Cucamonga does not have any general obligation
debt. The Redevelopment Agency does have various tax allocation bond issues as well as
developer loans outstanding. Note 7 of the Notes to the Financial Statements,under the Financial
Section of this report,presents more detailed information about these issues.
Risk Management:
During Fiscal Year 2009/10, the City of Rancho Cucamonga continued its commitment to risk
management programs for safety, general liability, workers' compensation and loss prevention.
Aggressive claims handling and a strong litigation stance have assisted in maintaining an
appropriate reserve for current and future claims payments. The City has minimized its reliance
on its third party administrator by processing and administering small claims in-house, resulting
in an estimated cost savings of more than $10,000 a year. In addition, various risk control
techniques, including employee accident prevention training, employee wellness seminars and
fairs, loss control techniques, loss control through safety programs and employee hazardous
identification programs have been implemented to minimize accident-related losses and exposure
by the public.
The City of Rancho Cucamonga is self-funded for the first $350,000 of loss for general liability
claims and purchases coverage for losses ranging from $350,000 to $20 million. Additionally,
the City is self-funded for the first $150,000 of loss for workers' compensation claims and
purchases coverage for losses ranging from$150,000 to $50 million.
Pension Benefits:
The City provides pension benefits for all employees through a statewide plan managed by the
California Public Employees Retirement System (Ca1PERS). The City has no obligation in
connection with employee benefits offered through this plan beyond its annual contractual
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
payments to Ca1PERS. Additional information on the plan can be found in Note 9 in the notes to
the financial statements.
II. HIGHLIGHTS OF FISCAL YEAR 2009/10
Redevelopment Agency:
Economic Development
The Redevelopment Agency's economic development goals continue to focus on creating high
end wage earning jobs; business attraction, retention and expansion; improving the quality of life
for residents and businesses; increasing the City's tax base; and providing opportunities for public
and private partnerships, including private investment in the community. The Redevelopment
Agency (the Agency) implements programs and activities that will achieve these goals, thereby
adding to the growth and expansion of the local business community. Some of the efforts
undertaken include:
Business Development: During the past year— despite the economic downturn — approximately
1,010 new businesses began operation in Rancho Cucamonga.
Local and Regional Business Development and Outreach Pro rg ams: The Agency provides a
number of programs to reach out to companies that are considering Rancho Cucamonga as a
location, or expansion of their business. Programs that are included in the Agency's outreach
efforts are the following:
• Site selection and relocation assistance
• Rancho Advantage pre-submittal planning
• Electrical certification rebate program
• Business consulting and workshops
• Job referral/applicant screening services
• International trade assistance
• Business resource center
• Business Appreciation Week
• Business and Broker Visitations
• Business communications and resources(website,newsletters,e-bulletins,tourism profiles)
• Business marketing programs
Tourism: As part of its economic development efforts, the Agency continues to promote tourism
opportunities advancing its "Gateway to a Southern California Adventure," theme. Rancho
Cucamonga continues to receive recognition in travel and tourism magazines, and through
regional and statewide internet travel and tourism websites.
Affordable Housing
The Redevelopment Agency offers a number of programs which provide permanent affordable
workforce housing.
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Home Ownership:
First-Time Homebuyers Program: The Redevelopment Agency provides up to $80,000 in
funding for down payment assistance in the form of a silent second mortgage to qualifying low
and moderate-income families. To date,the program has assisted over 89 families.
Family/Senior Housing Rental Opportunities:
Housing that is affordable to families who want to live and work in Rancho Cucamonga
continues to be a challenge. Affordable rents for family and senior housing range from $352-
$604 for a studio apartment; $357-$662 for a one-bedroom unit; and $424-$811 for a two-
bedroom unit. The following is a summary of the accomplishments of the Agency to date.
Family Housing
• Las Casitas Apartments— 14 units • Rancho Verde Apartments- 104 units
• Mountainside Apartments— 188 units • Sycamore Springs Apartments—96 units
• Monterey Village Apartments— 110 units • Villa del Norte Apartments—88 units
• Pepperwood Apartments—228 units • Sunset Heights Apartments— 116 units
• Rancho Verde East Expansion—40 units • Villaggio at Route 66-131 units
• San Sevaine Villas—225 units
Senior Housing
• Heritage Pointe Apartments—48 units
• Olen Jones Apartments—96 units
• Villa Pacifica Apartments— 158 units
Additional Housing Programs/Activities
The Agency has developed or participated in a number of other housing related programs
including:
• Mobile Home Rental Assistance Program
• Workforce Housing Marketing Strategy
• San Bernardino County Homeless Partnership
• Foreclosure Prevention Workshops
Capital Improvements
The Redevelopment Agency is responsible for funding capital improvement projects to assist in
the elimination of blighted conditions within the community and to encourage additional
investment by the private sector. The more significant projects the Agency has funded this year
include:
• Upper Cucamonga Storm Drain and Hellman Avenue Widening Improvements
• East Avenue Master Plan Storm Drain
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Foothill Boulevard Improvements
• Etiwanda/San Sevaine Regional Storm Drain
• I-15/Base Line Interchange
• Haven Avenue Railroad Underpass/Grade Separation
• Pacific Electric Trail
Although the Redevelopment Agency was able to assist in funding several projects to improve
transportation corridors and protect businesses and residents through flood control improvements,
other projects were not able to be funded due to the State of California's takeaway of$32 million
in redevelopment funds.
Engineering Services:
The Department is comprised of one lead section, the Engineering Administration Section,
headed by the Director of Engineering Services/City Engineer, and five subordinate sections.
The following provides highlights of the major accomplishments achieved during the reporting
period and a description of the major capital projects completed.
Engineering Administration Section
In addition to overseeing the operations of the Engineering Services Department's full-time,part-
time, and contract employees and $26.5 million combined operating and capital budgets, the
Engineering Administration Section managed several significant initiatives and projects this
year. Key items this year included continued streamlining and improvements to the operating
policies and procedures of the Municipal Utility, updating the City's comprehensive Capital
Improvement Program document, ribbon-cutting for the Haven Avenue Grade Separation Project,
and continued design of several multi-year capital projects of citywide/regional significance, such
as the Foothill Boulevard Widening Project (Grove Avenue to Vineyard Avenue), the Hellman
Avenue Storm Drain Project, and Base Line/1-15 Interchange Improvements.
Capital Improvements Section
The Capital Improvements Section is responsible for the development and implementation of the
City's Capital Improvement Program and the design, inspection and contract administration of
various City-funded public improvement projects including paving, curb and gutter, sidewalks,
landscape and irrigation, storm drains,traffic signals, City buildings, and park facilities. A major
accomplishment for the Capital Improvements Section this year was the completion of the Haven
Avenue Grade Separation Project, a project that was completed ahead of schedule and under
budget, and that has subsequently received four awards in Engineering Excellence. A continued
priority for the Section has been maintaining the Annual Comprehensive Capital Improvement
Program document which gives a 5-year forecast for each active capital endeavor budgeted by the
City. A total of 34 Capital Improvement Projects amounting to over $24 million dollars were
completed during Fiscal Year 2009/10.
The following are some of the key capital projects that were completed during Fiscal Year
2009/10:
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Haven Avenue Grade Separation Project
• Base Line Road at I-15 Freeway Southbound On-Ramp Improvement
• Foothill Boulevard at I-15 Freeway Southbound On-Ramp Improvement
• Etiwanda Avenue and Rochester Avenue Pavement Rehabilitation from Arrow Route to
Foothill Boulevard
• London Avenue and Carrari Street Slope Renovation and Erosion Control
• Valle Vista Drive Sidewalk Project
• Vineyard Avenue Pavement Rehabilitation Project from 81h Street to Foothill Boulevard
• Banyan Street Pavement Rehabilitation from West City Limits to Beryl Street
• Foothill Boulevard and Etiwanda Avenue Sidewalk and Block Wall Improvements
• Above Ground Fuel Tank Improvements at the City Maintenance Yard
• Compressed Natural Gas Improvements at the City Maintenance Yard
• Demens Basin Fill Improvements in preparation of the new Fire Station
• Foothill Boulevard Traffic Controller Replacement Project
• Beryl Street Community Trail from Banyan Street to Wilson Avenue
Transportation Development Section
The Transportation Development Section oversees the design, installation, and operation of the
City's traffic circulation and traffic control facilities, traffic studies, traffic counts, traffic permit
issuance, and investigation of citizen concerns. Significant accomplishments this year included
the completion of a project to replace 18 traffic signal controllers on Foothill Boulevard which
then allowed the signals to be synchronized, the installation of new traffic signals at 19`h Street
and Jasper Street, and Foothill Boulevard and East Avenue, and the preparation of a report
recommending approval of permit parking districts for two neighborhoods.
Land Development Section
Land Development is responsible for the review and conditioning of proposed developments, as
well as the technical plan check, permit issuance, and construction inspection of developer-
funded public improvements such as paving, curb and gutter, sidewalks, landscape and irrigation,
storm drains, traffic signals, and park facilities. This year, a major priority for the Section has
been continuing its efforts toward the reorganization of consultants' services and utilizing staff
resources more heavily due to the slow down in the economy. Other noteworthy endeavors for
this year have been assisting the Inland Empire Utility Agency in processing construction permits
for installation of their reclaimed waterlines, implementing and enforcing the permit process for
residential curb house number painting, issuing permits for the new parking permit districts, and
processing an agreement with a telecommunications company for the leasing of spare City
conduits.
Environmental Programs Section
The Environmental Programs Section is charged with administering the City's environmental
programs which aim to encourage the preservation of natural resources and prevent stormwater
pollution, thereby ensuring compliance with state and federal mandates such as AB 939 and the
National Pollutant Discharge Elimination System (NPDES). Highlights for this year included a
successful collaboration with the Cucamonga Valley Water District to conduct water and
environmental education field trips at its Environmental Learning Center for first to sixth grade
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
students where City staff taught lessons about the environment that complemented the existing
curriculum. Also of note, this Section helped to set up a program that converts tree trimmings
and wood debris, collected throughout the City and through the construction industry, into mulch
used at City parks and landscapes. This program has resulted in over $30,000 in cost savings to
the City from not having to purchase mulch.
Municipal Utility Section
The Rancho Cucamonga Municipal Utility (the Utility) functions as a "spot utility" providing
electric service to a limited number of newer commercial developments including and
surrounding the Victoria Gardens Regional Center. Of note this year, the Utility began an
overhaul of its Energy Efficiency Program. This program is now being administered in-house
and incentive rebates have been updated and are now inclusive of an"other" category for energy
efficient upgrades that may not have previously been incentivized, with the hopes of getting
Utility-served customers to think outside the box when aiming to become more energy efficient.
Public Works Services:
The Public Works Services Department is the steward of the City's growing infrastructure of
buildings, streets, storm drains, parks and landscape improvements. To fulfill its broad mandate,
the Public Works Services Department is headed up by the Public Works Administration Group
which is charged with the management of three subordinate sections: Facilities Maintenance;
Streets, Fleet, and Storm Drains Maintenance; and Parks and Landscaping Maintenance. The
following are the highlights within the Public Works Services Department during Fiscal Year
2009/10:
Administration Section
• The design process for the Public Works Service Center expansion is now complete and has
been submitted to Building and Safety for review and approval. This expansion will provide
the space greatly needed to accommodate the City shifting from a growth period to a
maintenance mode. The building will be constructed with sustainable, environmentally-
friendly materials and will feature California native landscaping as well as solar panels to
lower our demand for water and electricity. The construction of the new building is
anticipated to commence in May 2011 and construction completed in the fall of 2012.
Facilities Maintenance Section
• Bike Lockers at Metrolink: As part of the Healthy RC living program, staff has installed 10
new bike lockers at the Metrolink Station. These new, self-serve bike lockers not only
provide citizens with a secure storage area,they also protect the bike from the elements.
• Epicenter and Adult Sports Park Sports Lighting Replacement Project: As a part of the
replacement of sports lighting at the Epicenter and Adult Sports Park, three softball and two
soccer fields will have more energy efficient lamps installed. New technology in the ballasts
will allow the replacement of 1,500 watt lamps with 1,000 watt lamps on these fields which
will result in a savings in electricity, but it will also result in fewer ballast changes each year.
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Specifications have been completed and the project will start in January 2011 with an
estimated completion of June 2011.
• Civic Center Underground Parking Lighting Fixture Replacements: Also during the past
year, the RCMU funded the replacement of the underground parking lot light fixtures with
more energy efficient fixtures. 100 watt High Pressure Sodium fixtures were replaced with
40 watt Induction fixtures which require less on-going maintenance and reduce energy
consumption. 33 light fixtures were replaced, saving 1,980 watts of energy. These lights are
on 24 hours a day, 7 days a week and projected payback is less than 1.5 years.
• EECBG Stimulus Package: In FY 2009/10 the Public Works Services received approximately
$1.3 million from the Energy Efficiency and Conservation Block Grant(EECBG)funding for
the replacement of the variable air volume (VAV) boxes and HVAC control system. The
installation of new digitally controlled VAV boxes and an advanced HVAC control system
will provide an estimated 15-20% greater efficiency in controlling air conditioning and
heating for significantly improved climate control and comfort for the building occupants.
The system will compare real-time space temperature, outside air conditions, and equipment
capabilities so the equipment can be turned on at an appropriate time to ensure maximum
comfort and efficiency. The specifications for this project are complete and will go out to bid
in December. The project is expected to start in January 2011 and completed in June 2011.
• Facility "Mini-Makeovers" at the RC Family Sports Center (RCFSC), Central Park and the
Epicenter: During FY 2009/10, the Facilities section continued to update the heavily used
areas at the RCFSC as well as Central Park and the Epicenter to keep their appearances at
premier status. At the RCFSC, the basketball court areas were re-painted, floors refinished,
court lines were re-painted and new padding was installed. At Central Park, the wood
casework throughout the building was refinished as well as the main stage in the David
Dreier Hall and the wooden classroom floors; exterior entrance lighting was installed; class
and conference rooms were painted; an electronic informational marquee was installed above
the main counters of the community and senior centers; and wiring was installed for an
intercom/paging system and an audio system. At the Epicenter, the skybox was remodeled,
carpeting was replaced in all of the 3rd floor suites and offices and the locker room shower tile
was replaced.
Streets,Fleet,and Storm Drain Maintenance Section
• Fleet Shop Modifications: We currently have 10 CNG vehicles (6 sweepers, 3 dump trucks
and 1 Honda sedan)in our city fleet. During the year,Public Works Services received a grant
from the South Coast Air Quality Management District (SCAQMD) via the Mobile Source
Air Pollution Reduction Review Committee (MSRC) for $117,500 toward the fleet shop
modifications to accommodate the repair and maintenance of CNG vehicles at the Public
Works Services Center. This is the latest of several grants we have received from SCAQMD
for alternative fuel vehicles/projects. Design plans have been submitted to the Building and
Safety Department for approval and construction is anticipated to begin in early 2011.
• Vehicle Purchases: As part of the Healthy RC living program and the Council's continuing
effort to promote the use of alternative fuels in the City's vehicle replacement program, 5
hybrid vehicles and 1 CNG sedan were purchased and received during the past year. We
currently have 29 electric hybrid vehicles in our fleet in addition to the 10 CNG vehicles. We
also have 12 diesel vehicles that have been retrofitted with particulate traps which make them
compliant with current CARB and SCAQMD regulations and allow us to keep them in
operation until they can be replaced.
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Street Name Sign Replacement Program: Completed phase 7 of the Street Name Sign
Replacement Program.
• Bridge Deck Maintenance: As part of the Caltrans bridge deck inspection program, the City
receives a bi-annual report on the general condition of our bridge decks. From this report and
inspections by our contractor, a maintenance plan is created. Phase I of the maintenance was
completed in May 2010. Phase II of the maintenance project started in October 2010 and will
be complete in spring 2011.
Parks and Landscape Maintenance Section
• The City of Rancho Cucamonga was recognized by the Department of Forestry and Fire
Protection for effectively managing public tree resources throughout the past year. The Tree
City USA award was presented at a tree planting ceremony during the Arbor Day Festivity in
May.
• Red Hill Park: Staff completed the Red Hill Park Cobblestone project to stop erosion into the
lake.
• Recycled Water Update: Phase II of the recycled water project is well under way and is ready
to come on line. 10 parkway and median islands sites in various landscape maintenance
districts and 2 park sites (Victoria Arbors Park and the Adult Sports Complex) should be
connected to the recycled water system by the end of November 2010.
• Park and Landscape Update: Staff has increased the use of mulch to create an environment
for healthier plants and lower water usage. Park crews along with NPDES and Burrtec have
set up a program where the City's wood waste is being recycled and reused throughout the
city as mulch. Mulch helps to reduce soil moisture evaporation, cools the soil and allowing
beneficial micro-organisms to thrive and creates a weed barrier. The use of mulch is not only
aesthetically appealing and improves the beauty of the landscape, but also helps in reducing
the cost of plant material,water and labor.
Planning:
The Planning Department processed a wide variety of projects during the 2009/10 fiscal year.
The following are the highlights of those activities.
Current Planning
In Current Planning, a number of major development projects, permit entitlements and special
projects were processed ranging from the General Plan Update and Amendments to Home
Occupation Permits. Approximately 1,718 construction plan checks and 113 rechecks were
completed.
Some of the major development projects that were processed and/or inspected were:
• Vintner's Grove Office Park - Located on west side of Haven from Arrow to 26th Street, the
first phase was completed, a 2 - 3 Office buildings of 121,530 square feet. The Vintners
Grove Office Park is a phased project with a 3 lot office condominium map. The
Development consists of 9 buildings, with 3 of the buildings being 3 stories tall along Haven
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Avenue and the remaining 6 buildings single story along the west side of the property near
the center.
• Vintner's Grove Residential Project — An innovative mixed use, modified zero lot line
development was completed on 20.54 acres of land with 78 single-family detached homes
and 78 attached condominium units in a gated community, located on the east side Center
Avenue, between Arrow Route and 26th Street. The Development has a strong residential
themed architecture,high quality amenities with recreational facilities and landscaping.
• Toby Keith's "I Love This Bar and Grill" received approval from the Planning Commission
in summer of 2010, and interior construction began in the late fall at the Victoria Gardens
Lifestyle Center. This new addition to Victoria Gardens will occupy the former West Elm
furniture store, a subsidiary of Williams-Sonoma, which closed in 2009. Toby Keith's will
occupy a lease space of nearly 16,000 square feet and will also include a 770 square foot
covered outdoor dining area. The bar area will be unique, encompassing over 1,100 square
feet and featuring over 70 bar stools. Patrons will also be able to dance to live bands
performing on a 750 square foot raised platform located inside the building.
■ A proposal to develop an industrial/warehouse complex comprised of 12 buildings and 13
parcels on a triangular shaped property of approximately 904,000 square feet (20.7 acres) in
the General Industrial (GI) District, Subarea 3 located about 640 feet west of Hellman
Avenue at the south side of 8th Street and the south and north sides of 7th Street
■ A request to construct two office/professional buildings of about 27,000 square feet on three
vacant parcels with a combined area of 2.5 acres in the Office/Professional (OP) District
located at the northwest corner of Archibald Avenue and Arrow Route
■ A proposal to demolish an existing 5,489 square foot building that was formerly used as a
bank located at 9709 Base Line Road and construct a Taco Bell fast food restaurant with
drive-thru of 2,432 square feet at an existing shopping center in the Neighborhood
Commercial (NC)District at the southeast corner of Base Line Road and Archibald Avenue
■ The K. Hovnanian housing tract went through development review this year. The project
consisted of the plotting and design review of 79 homes on 34.1 acres of land in the north east
corner of the city in the housing development of Rancho Etiwanda Estates
■ The General Plan was adopted and the Environmental Impact Report was certified by the
City Council in May 2010
■ Staff is processing a request by Lewis Apartment Communities to construct a multi-family
housing development consisting of 192 units on 11.15 acres of land within the Residential
High (H) Development District (24-31 d/u per acre) of the Terra Vista Community Plan on
the south side of Church Street between Elm Avenue and Spruce Avenue scheduled for
Planning Commission December 8, 2010 for approval.
The Current Planning section was also involved in the following special projects:
• Historic Preservation Month for 2010 was celebrated throughout the month of May and
consisted of activities such as: the Annual "Mother's Day Tea" hosted by the Etiwanda
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Historical Society; a proclamation presented by the City Council to the Historic Preservation
Commission in recognition of Preservation Month; informational historic booth displays
showcased at the Biane Library. The display boards, local history, and "Old is the New
Green" concept was the main focus of the showcase display; the Historical Preservation
Association hosted it's first "Historic Home Tour" on May 23rd; and finally, "Local History
Night"was an evening event hosted by the Library on June 4th.
Advance Planning
The Advance Planning section was involved in the following special projects:
• Staff applied for the Compass Blueprint Demonstration Project, a Southern California
Association of Governments (SCAG) project, on October 21, 2010 for the review of Foothill
Boulevard and is waiting on response from SCAG.
• Development Code: Various amendments to zoning regulations and standards
• The City secured $2.1 million in Housing and Urban Development Funds for Neighborhood
Stabilization Program in 2009. Staff worked with RDA on the disposition of acquired
properties (3 properties under the Acquisition/Rehabilitation and Reuse activity and 3
properties under the Acquisition/Rehabilitation and Resale activity) and conduct associated
rehab work through Home Improvement Program to create first time home ownership
opportunities.
• The continued implementation of the Energy Efficiency and Conservation Strategy (EELS),
which includes the Civic Center HVAC activity, Energy Efficient Revolving Loan(processed
8 loans),Energy Efficient Appliances Rebate, and Energy Efficiency Coordinator activities.
Historic Preservation
Historic Preservation activities included the following:
• Chaffey-Isle House - Continued monitoring of construction activity on the restoration of the
Chaffey-Isle House.
• Staff continued working with SANBAG on the acquisition for the Historic Pacific Electric
Depot and on October 6, 2010 the City Council approved the amended lease agreement and
purchase agreement for the Depot structure.
• Working toward the adoption of the Historic Preservation Ordinance through Planning
Commission and City Council. City attorney reviewed and revised draft. Staff held 3rd
stakeholder meeting on December 1, 2010. The committee would like another stakeholder
meeting with the Water Board,prior to 1st reading at City Council.
• A Landmark Alteration Permit is being processed for the Hippard Ranch House in Etiwanda.
• A development/design review application is being processed for the property adjacent to the
Cucamonga Service Station.
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Continue working with library staff on the Local History Digital Resources Project. The
second batch of materials will be sent to the digital consultant along with the inputting of data
into the CONTENTdm software.
• Consideration is currently being given to landmark the Hellman Avenue trees.
• A Mills Act contract was processed for the Nosenzo-Smiderle House on 8068 Archibald
Avenue.
• Advance planning staff held a General Plan/Historic Preservation training event for the
Historic Preservation Commission.
• Adoption of the General Plan Update — implementation of the Historic Preservation policies
will be ongoing.
• Archive Center—updating and cataloging will be an ongoing task.
Building and Safety:
The Building and Safety Department provides plan checking, inspection and permit activities for
construction projects to meet State Model Codes including building, fire, ADA, energy, grading,
plumbing, mechanical and electrical codes. The department also provides code enforcement of
municipal code and property maintenance standards in a coordinated environment.
Building and Safety continues to enhance the use of permit software that helps to expand its use
to on-line permit processing of fee payments. It also provides an interactive voice response
system which allows customers to access permit and inspection information 24 hours a day, 7
days a week. The department conducted over 21,000 inspections and issued almost 2,400 permits
during the 2009/10 fiscal year.
The Department continues to improve communication with customers by enhancing public
relations through website development,providing user friendly forms online, creation and design
of an informative department brochure, revision and updating forms and handouts, and the
publication of a quarterly newsletter.
Building and Safety received$57,000 from the American Recovery Reinvestment Act(ARRA)to
help implement an Energy Efficiency Rebate Program and provide Green Building Standard
certification for staff. We provided reimbursements to over 110 residents for purchasing and
installing energy efficiency appliances, and we have certified three staff in Green Building and
two are pending certification.
Building Inspection
The Building Inspection Section has assumed the enforcement responsibilities of mobile home
parks and has been working with the parks to discuss outstanding issues and concerns, while
assigning an Inspector to the parks who is responsible for ensuring the properties are maintained.
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
In addition, this unit works with Code Enforcement to abate properties that are vacant and
abandoned due to foreclosed residential and commercial properties. Additionally, this section
provides support to the Fire Department and Engineering staff for inspection services for the new
fire station on Hellman Avenue.
Plan Check and Support Services
The Permit Section has addressed the reduction of projects by limiting the use of outside
consultants and cross training Inspectors to assist with plan check and over the counter questions.
Fire Construction Services
Unique to Rancho Cucamonga is the Fire Construction Services section located within Building
and Safety. On behalf of the Rancho Cucamonga Fire Protection District, Fire Construction
Services performs all development and technical review related to fire codes and standards for
new proposed projects, plan review and permit issuance of all fire protection systems (automatic
fire sprinklers, fire alarms/monitoring systems and hood suppression systems) and the section
provides all fire inspections for new construction.
Additionally,this section continues to work diligently with the Fire District to help local business
come into compliance with the current fire codes while minimizing the potential disruption to
their business.
Code Enforcement
This section continues to provide services for enforcing requirements of municipal code,property
maintenance standards, zoning related issues, and promoting and educating the general public to
maintain healthy, safe, and clean living and working environments. Code Enforcement receives
requests for service each year on certain areas of the Municipal Code, such as property
maintenance and health and safety concerns.
This section has a comprehensive program which protects a property owner's investment,
promotes public health and welfare, and enhances the quality of neighborhoods. It is an integral
part of the City's commitment to neighborhood preservation. When homes and businesses are
properly maintained,it has a positive effect on the appearance of our community.
During FY 2009/10, Code Enforcement continued to promote the volunteer and shopping cart
retrieval programs. In addition, they continued their successful neighborhood clean-up efforts by
assisting over 120 residents and collecting approximately 20-tons of garbage. Finally,this section
is responsible for enforcing municipal codes against owners who have abandoned or vacated their
properties.
During this year, Code Enforcement worked on 260 cases of abandoned homes and more than
750 vacant homes registered with the City for future contacts to abate the nuisances. In addition,
Code Enforcement staff handled almost 4,000 cases of violations. This equates to an approximate
10%increase in the number of cases from the prior fiscal year.
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Community Services:
Senior Services
The motto of the James L. Brulte Senior Center is Stay Healthy, Live Longer. Thousands of
seniors in Rancho Cucamonga have embraced this philosophy for life and are active participants
at our dynamic Senior Center. Offering a variety of recreation, education, fitness, cultural,
nutrition, health and wellness programs and services, the Senior Center continues to be the focal
point for older adult services in Rancho Cucamonga. The Senior Center is a place where senior
adults can spend the best years of their lives!
At the core of the Senior Center's expansive program is the daily lunch program which provides
inexpensive hot meals to over 150 seniors at the Center and in their homes. The Senior Center
also provides a wide selection of activities, classes, events and services. Another vital program
for seniors, the Silver Fox Express Senior Transportation Program has now been in operation for
three years providing essential transportation to the seniors in Rancho Cucamonga. This last year
saw the 20 member Senior Advisory Committee address many significant issues and needs of
seniors in the community. On the top of that list was to raise funds for the Silver Fox Express
Senior Transportation program to ensure that otherwise homebound seniors would continue to
have access to the Senior Center.
The Senior Center has addressed many opportunities and challenges over the past year in meeting
the needs of older adults throughout our community. The Center continues to be a vital social
institution that is an essential link in the aging network, offering a broad range of services and
activities and access to many other community resources.
Cultural and Performing Arts
The Lewis Family Playhouse at the Victoria Gardens Cultural Center completed its fourth season
presenting a wide variety of performances for all ages and interests, offering a great menu of
entertainment options including music, dance, comedy, family theatre, Broadway-style musicals
and even documentary films.
The Rancho Cucamonga Community Theatre also brought three theatrical treasures to the stage
this year to celebrate the seasons. In fall, The Crucible, in winter,A Christmas Carol, and in the
spring, Grease.
Special Events and Special Projects
Last year over 31,800 community members attended the Department's major community-wide
special events. Last year's special events included: 4th of July Fireworks Spectacular (2009),
Movies and Concerts in the Park, Founders Festival, Metrolink Toy Express, Cinco de Mayo
Celebration,and Springtime Movies in the Park.
Snorts
The Sports Division continued to follow the Community Services Department motto of
"Touching Every Life" by providing a wide variety of Pee Wee, Youth and Adult activities for
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
our residents. A Summer Sports Camp at the R.C. Family Sports Center as well as a Cucamonga
Middle School Summer Sports Camp were again offered this year for the community's youth.
Finally, the Northtown Partnership is collaboration between the City of Rancho Cucamonga
Community Services Department, The Northtown Housing and Development Corporation and the
Cucamonga School District. The purpose of this partnership is to provide recreation and sports
activities in a safe environment to the residents in this portion of the City.A wide variety of Adult
Sports Leagues and Tournaments were available for adult community members as well.
Youth and Family
The Department offered over 1,070 recreation classes, programs and workshops during the past
year for all ages. Last year, over 43,280 participants were enrolled in the Department's recreation
classes. Youth programs and activities included the very popular Playschool program, summer
camps and special events just for kids! Teens also had a variety of activities to choose from
including attending the Department's Teen Center housed at the RC Family Sports Center, or
participating in the popular Teen Recreation Activity Club (TRAC), Volunteen Program, safety
and educational workshops,the College Fair, Career Fair, and trips and opportunities to give back
to their community. The RC Family Resource Center provides a link to over 58 non-profit/social
service organizations providing emergency food and clothing, counseling, adult ESL classes,
GED preparation, case management, family crisis intervention, domestic counseling, adult and
youth life skill classes,parenting classes, support groups and much more.
Additional Department Activities
Volunteer opportunities continued to grow and expand this past year as staff continued to find
new ways to utilize volunteers throughout the City. During the last year volunteers worked at
numerous events and activities. Last year over 50,000 hours of volunteer services were provided
by the Department's volunteer core. Providing opportunities for citizen involvement is an
important aspect of the philosophy of the City and the Department.
The Rancho Cucamonga Epicenter is home to the highest attendance ranked Southern California
team in the Single `A' Baseball League, the Rancho Cucamonga Quakes. The team is a
California Affiliate of the Los Angeles Dodgers. Quakes' baseball is played on the Stadium field
between April and September each year. On non-game days and during the off-season,the facility
is available for rent.
Police Department:
The City of Rancho Cucamonga contracts with the San Bernardino County Sheriff's Department
for general law enforcement services. The Police Department has 135 sworn officers, 39 general
employees and 96 volunteers which include Reserves, Citizen Patrol, Equestrian Patrol and
Explorers. In addition to basic patrol services the Rancho Cucamonga Police Department also
provides the following: Solution Oriented Policing Team; Crime Prevention Unit; School
Resource Officers; Bicycle Enforcement Team; Multiple Enforcement Team; Traffic
Enforcement; Detective Unit;Alcohol Compliance Team; and a Retail Theft Team.
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
According to the CQ Press, the City of Rancho Cucamonga is rated year after year as one of the
`safest' cities in the United States of America with a population over 75,000. The City of Rancho
Cucamonga and its Police Department share a great deal of pride in this accomplishment and
enjoy a great working relationship as well. Together, they provide residents and business owners
with the type of safe community other cities envy. In 2010,the following four programs highlight
the inter-department collaboration and community support that justifies such high ratings:
First Responders Preparedness
An Executive Board was created and comprised of members from the Police Department, Fire
Department, School Administrators and City personnel to enhance the response and preparedness
for an active shooter situation in our local schools. Workshops and training were provided to all
stakeholders. This includes practical scenarios set up at schools for responders to practice
building searches, communication skills and life saving techniques. The City's Geographic
Information Systems Division worked with police personnel to photograph school campuses
providing the first responder the ability to view, in car, photographs of the school with new and
sophisticated"visual tour"technology, thus, giving the responding officer the ability to be better
prepared prior to entering an active shooter situation.
Crime Free Multi-Housing Team
Due to the success of the Crime Free Multi-Housing Program, the Police Department
implemented the Crime Free Hotel/Motel Program. This program provides Hotel/Motel
Management the tools to recognize when crimes are occurring on their properties. This allows
them to work with law enforcement in preventing criminal activity from occurring. The team
meets with management staff and completes a Crime Prevention Through Environmental Design
(OPTED) inspection and certifies them as a property which assists with providing a safe property
for guests and employees. Signage is provided to each property identifying them as a participant
of the Crime Free Hotel/Motel Program.
The team regularly conducts follow up meetings with management and their staff to educate them
on trends involving criminal activity occurring at Hotels/Motels. Any time a crime occurs the
case is followed up by the team and statistical data is maintained to monitor the success of the
program.
Pedestrian/Bicycle Involved Collisions Task Force
Over the past two years the Police Department had noticed an increase in the number of
pedestrian and bicycle traffic in the city. With this increase in traffic came an increase in the
number of traffic related accidents involving pedestrians and bicycles. It was found that most of
these accidents occurred due to the pedestrian or bicyclist failing to follow safe rules of the road.
This would include walking or riding in traffic lanes, failing to yield to on-coming vehicles,
failure to wait for pedestrian signals and jaywalking.
The department targeted enforcement in known problem areas to include schools, Pacific Electric
Trail, bus stops, and business areas. The Traffic Division took the lead role and conducted
educational programs in the schools and community, to include the annual Ron Ives Bicycle
Rodeo. They also took zero tolerance enforcement action citing individuals for failing to follow
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
the rules of the road. In conducting both educational programs and targeted enforcement the
department has seen a reduction in the number of accidents involving pedestrians and bicyclists.
Alcohol Compliance Team(ACT)
In an effort to support the efforts of the Planning Department and the California Alcohol
Beverage Control Department, the Police Department created the Alcohol Compliance Team
(ACT). This team of deputies is specially trained in education, compliance and enforcement of
alcohol business-related issues. They regularly support the Planning Department, Code
Enforcement, and the Fire Department to ensure that alcohol businesses are complying with state
law and local conditional use permits.
Since the inception of the Alcohol Compliance Team, there has been a dramatic reduction in
alcohol-related criminal behavior to include driving under the influence; assault and battery;
drunk in public; and other violent crimes. There has also been a pro-active effort to monitor
conditional use permits and ensure the businesses are complying with their provisions. This
project has been proven to be a great success and will continue into 2011.
Fire Department:
The Rancho Cucamonga Fire Protection District is responsible for fire prevention, fire protection,
and life safety services. District personnel are dedicated to the preservation of life and property
in service to the community. The continuous goal is to deliver these services in an effective,
efficient and professional manner,reflecting improved fire and life safety.
During the 2009/10 fiscal year, District staff accomplished the following to maintain and improve
existing services levels in accordance with Council approved goals:
• Completed a successful Dispatch Project transition to CONFIRE (Comm. Center) in
December 2009, including implementation of Emergency Medical Dispatch (EMD).
This service will result in the appropriate resources being dispatched to emergencies,
while life-saving instructions are provided to the 9-1-1 caller by specially trained
dispatchers.
• Completed the construction contract bid for the new Hellman Avenue Fire Station(177).
• Purchased and received the new Hellman Station Medic Engine 177 as budgeted for in
the FY 2009/10 Adopted Budget.
• Efforts to reduce false alarms, and the unnecessary responses, continue to have success.
When first identified in early 2006 as a significant problem that needed a concentrated
improvement effort, the District made 742 responses to false alarms. Through
cooperative efforts of District Fire Inspectors, Fire Investigators and the fire alarm
industry, as well as the commitment from local businesses to repair problematic systems,
false alarms in FY 2009/10 fell to 265. This is a reduction of 64% or 477 calls per year.
As a result of this dramatic reduction, the District eliminated the requirement for owners
of fire alarm systems to maintain third party certification of their alarms. This change in
policy will save Rancho Cucamonga businesses hundreds, and in some cases thousands,
of dollars each year.
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Continued the public education Risk WatchTM injury prevention program in a dozen
preschools across the City. The comprehensive injury prevention program targeted eight
major risk areas that result in serious injury or death for children under the age of five.
More than 50 teachers and 1,200 students participated in the program. At the end of the
school year, all participants were invited to a Risk WatchTM Celebration event where
students,teachers and some parents took part in hands-on activities and workshops.
• The combined efforts of Public Education and Fire Prevention to reduce the use of
fireworks in the City continue to show results. After logging a 74% reduction in the
number of fireworks complaints from 2005 to 2009, the District determined that evening
patrols could be scaled back. On July 4th of this year, the District did not receive any
fireworks complaints through the Dispatch Center and received only two calls to the
Administration Office. While we acknowledge that there remains some illegal use of
fireworks, most residents are complying with the City's fireworks laws. The ability to
reduce the evening patrols has helped to reduce overtime expenses incurred by the Fire
District Prevention Bureau.
• The Emergency Medical Services Program traded in the PhysioControl LifePakl2 (LP12)
cardiac monitor/defibrillators previously used to upgrade to the PhysioControl model
LP15s. LP15s, in addition to the basic cardiac monitoring, defibrillation and performing
12 lead EKGs, give medics the ability to monitor CO levels and capnography. These
additional tools provide more information pertaining to the patient's condition and help
the medic to better manage/treat patients with cardiac illnesses, airway management
and/or manage issues with oxygenation levels. Also added was the use of CPAP devices
(Continuous Positive Airway Pressure), which are utilized as one of the treatments for
patients in respiratory distress.
• Emergency Management Program. Coordinated a Public Education campaign regarding
the danger of H1N1 Influenza and the need for vaccination; facilitated delivery of two
public H1N1 vaccination clinics at Epicenter Stadium in conjunction with San
Bernardino County Public Health and internal departments; facilitated acquisition,
implementation and training of web-based incident management software (WebEOC) for
EOC/DOC/Field responders to provide a common operating picture and enhanced
response during catastrophic incidents; and participated in disaster drills with local public
schools to provide pre-disaster coordination of resources and enhance response during a
catastrophic incident.
Library Services:
Library services in Rancho Cucamonga were more popular than ever in Fiscal Year 2009/10.
In the past fiscal year we checked out over 1.22 million books, DVDs, CDs and magazines,
issued over 17,000 new library cards. 100,000 people used a library computer or our Wi-Fi
network, and 35,000 youngsters attended a library program. Currently 200,000 borrowers
own a library card and enjoy a collection of over 275,000 titles, 320 magazine and
newspaper subscriptions and free access to over 70 PCs through "The Three Amazing
Libraries" of Rancho Cucamonga.
Other Library highlights include:
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December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Children's Services:
• More than 35,000 youngsters came to our libraries to enjoy the popular story time
programs. Offered eighteen times each week at our two locations,the preschool,toddler,
school-aged and teen programs offer something for children of every age.
• The Summer Reading Program had over 3,800 children and teens maintaining their
reading skills during the summer months.
• The "Back to Basics" Children's Literacy Program served another class of 150
youngsters, improving the reading level of each child and promoting reading and literacy
as a pathway to success.
• The popular "Kidsmobile" provides service to elementary schools. Stocked with books
that kids love, our distinctly-designed bookmobile visits children at their school sites.
The Kidsmobile checked out almost 50,000 items to children during this past fiscal year.
Senior Services:
• The Library's "Housecalls" outreach program delivers library materials via volunteers to
community members who cannot come to the library. This service reaches more than 50
Rancho Cucamonga residents, and we deliver library materials ranging from books to
DVDs to recorded books on CD.
Information and Cyber Services:
• Between the Adult and Children's Information Service desk and our Virtual Library, over
170,000 information questions were answered during the past fiscal year.
• Over 100,000 library customers used our free,public access computers or Wi-Fi network
to search for jobs, send email, create resumes, type up school reports or just surf the
Internet, while over 1,500 children, teens and adults took advantage of hands-on
computer classes.
Literacy Services:
• Over fifty active literacy tutors and learner pairs call the Library their home to improve
literacy skills. The continuation of this program is possible due to on-going support from
the State Library, Community Development Block Grant funds, corporate and private
donations.
Volunteer Services:
• Between the Friends of the Library and the regular volunteers, over 17,000 hours of
volunteer time were donated in Fiscal Year 2009/10.
• The Friends of the Library volunteers accounted for 8,500 hours of volunteer time for
sorting, staffing and managing the Friends Bookstore at both libraries. Open seven days a
week,the Friends Store raised over$120,000 for the Library in Fiscal Year 2009/10.
xxi
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Library Foundation Highlights:
• In the past year, the Library Foundation donated over $90,000 towards various library
programs, matching grants the Library received for building "proof of concept"
prototypes for the second floor of the Biane Library, for the creation of a local history
room, and for the"Healthy RC"project.
Goals for Next Year
• The Library will continue to aggressively pursue grants. For funding additional work
on the second floor of the Biane Library, the Library will look at the Library Services
and Technology Act (LSTA) and the Institute of Museums and Library Services
(IMLS) for planning and programming grants.
• For a new revenue source, the Library was recently certified as a passport acceptance
agency by the United States Department of State. The Library hopes to successfully
grow this service in the coming year.
City Manager's Office:
As the administrative head of city government,the City Manager is appointed by the City Council
to enforce municipal laws, direct daily operations of the City, make recommendations to the
Council, prepare and monitor the municipal budget, appoint and supervise all City department
heads and employees, and supervise the operation of all City departments. The City Manager is
responsible for implementing policies adopted by the City Council; preparing and submitting the
annual budget and administering the day-to-day operations of the City.
As part of these responsibilities, the City Manager's Office oversees various citywide and
interdepartmental projects and efforts. These include:
Healthy RC
Under the leadership of the City Manager's Office, Rancho Cucamonga has developed a strong
Healthy RC program. The program is unique in its holistic approach in encouraging residents,
businesses, and our own organization to adopt healthy, active and sustainable lifestyles and
practices. This approach brings together both new and existing efforts of each City Department
with the goal of improving of the quality of life in our community.
The City of Rancho Cucamonga was awarded a $360,000 grant from the Robert Wood Johnson
Foundation (RWJF) to improve opportunities for physical activity and access to affordable
healthy foods for children and families throughout the city. Rancho Cucamonga is one of 41 sites
nationwide selected for the RWJF Healthy Kids, Healthy Communities initiative to advance
community-based solutions that will help reverse the childhood obesity epidemic. Through the
Healthy RC Kids Partnership, the City of Rancho Cucamonga will work to change community
systems to make the healthy choice, the easy choice by developing common and complementary
policies across the major youth-serving institutions in the community and significantly improving
opportunities for active living and healthy eating for children and families.
xxii
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
The City hosted four healthy cooking classes for youth and adults in the Northtown area of the
City during the year. Each class lasted six weeks and had 25 to 30 participants in each session.
At the end of each session, a group dinner was held where the participants were given the
opportunity to show off their new culinary skills.
Green Sustainability
The City Manager's Office has led the citywide green sustainability efforts. An interdepartmental
"Green" Team was established to lead the City's efforts toward making our operations and
business practices environmentally friendly and encouraging the community to adopt sustainable
practices. A Sustainability Action Matrix was developed which serves as a framework for
implementing the "Healthy Earth" component of the Healthy RC program. Some of the
accomplishments under this initiative include:
• Utilizing EECBG funding,assisted 110 homeowners purchase and install energy efficient
appliances through Energy Efficient Appliances Rebate Program
• Completed energy efficient retrofits to 10 homes in the community
• Getting ready to start energy efficiency retrofits of Civic Center HVAC and lighting
systems.
• Partnered with CVWD to provide sustainability-related education programs for school
children visiting the Environmental Learning Center
• Library received grant to encourage sustainability through light bulb exchange,purchase
of Kill O Watts (electricity usage monitors) for checkout, and children's environmental
sustainability program series
• Launched paper waste reduction campaign
Workforce Development
The City Manager's Office continues to provide oversight for the Team RC Workforce
Development Program. This initiative assists in employee development, fostering an ideal
culture, and preparing the next generation of public service employees.
Community Information Program
The goal of the Community Information Program is to inform and educate the community on
service, projects, and programs provided by the City of Rancho Cucamonga. The City's active
Community Information Program includes the quarterly publication of the Rancho Cucamonga
Reporter, the Annual Report, related special publications, and the RCTV-3 government channel
and Community Information Bulletin Board. The City Manager's Office also assists with media
and press relations, as well as all informational news releases.
Legislative Program
The City Manager's Office coordinates a very active legislative program focused on protecting
the interests of our community and identifying resources available to enhance City services and
programs. Legislative efforts include researching and monitoring federal and state bills,preparing
position papers and letters in response to proposed legislation, and working with legislative
representatives and their staff to promote the interests of the community.
xxiii
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Additionally, as the City Council actively participates in regional agencies and boards, the City
Manager's Office provides assistance and support. The inter-governmental agencies the City of
Rancho Cucamonga participates in include SANBAG, Omnitrans, SCAG, and Metrolink.
Ombudsman
The City Manager's Office strives to ensure that the City provides the highest level of customer
service. The City Manager's Office is available to assist residents with any city-related issue. The
staff in the City Manager's Office helps residents in person, over the phone, or via email through
the City's General Information Email Account, CityInfo@cityofrc.us.
Cable Television Franchise Administration
The City Manager's Office serves as the Franchise Administrator for cable television franchise
agreements. There are two cable companies operating in Rancho Cucamonga: Charter
Communications provides service to a majority of Rancho Cucamonga residents, and Time
Warner Cable provides service to a limited portion of the City. Should residents experience
difficulty contacting one of the cable television providers, or encounter a customer service issue,
they may contact the City Manager's Office for assistance.
Animal Care and Services:
The Animal Care and Services Department (AC&SD) provides care, shelter, and adoption
services for homeless, abandoned, and abused animals and also protects the public health, safety,
and welfare of the community. This Department, which began operating in May 2006, is
committed to building a community in which every adoptable pet finds a responsible home.
Animal Care and Services also provides Field Services that handles requests for service on a
priority response basis such as vicious/aggressive animals, injured animals, confined strays, and
the pick-up of stray deceased animals. Animal Services Officers are also empowered to
investigate complaints such as nuisance animals, leash law violations, and inhumane conditions.
The Department provides emergency services for injured or sick stray pets, vicious/aggressive
animals, and police and fire assistance on a 24/7 basis.
Community involvement is an important component for the Animal Care and Services
Department. This includes the development of a strong volunteer program, a foster care program,
working with rescue groups and other Centers, attending community events, and adoption
promotions.
Because of the state of the economy, the AC&SD cared for elevated numbers of homeless pets
again this year with 5,531 homeless pets needing the Department's services. As a comparison, in
the City`s first full year of operation in FY 2007/08, the Department received 4,975 homeless
pets. Despite the increase in intake, as a result of the Department's various programs discussed
below, the Department was able to increase adoptions by 21% (2,584 in FY 2009/10 up from
2,143 in FY 2008/09), increase overall placements by 1% (4,191 in FY 2009/10 up from 4,144 in
FY 2008/09), and reduce euthanasia by 21% (863 in FY 2009/10 down from 1,094 in FY
xxiv
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
2008/09). Because of the economy most other animal services organizations have seen decreased
adoptions and increased euthanasia.
Volunteers
The Department offers a wide variety of volunteer opportunities in areas such as dog walking, cat
socialization, basic dog training, bathing and grooming, as well as traditional opportunities such
as computer services, clerical and cleaning. Volunteers make an important contribution to the
success of our programs. Some programs, such as dog walking and our pit promotions, are run
entirely with volunteers. They have contributed 10,961 hours of service in 2009/10.
Adoption Promotion/Increasing Adoptability
The Department increased adoption promotions using both value-added and price point strategies.
Since they are the most difficult breed type to place our initial focus was on pit bulls, running
several promotions this year. The Pit Idol Promotion was carried by two national organizations on
their websites and raised funding from as far away as Minnesota. It also helped the Department to
qualify for a grant to further efforts to adopt pit bulls which will be received in this fiscal year.
The Department also took part in a national ad campaign sponsored by the Ad Council which ran
ads in national media promoting shelter adoptions and increased the number of rescue partners.
In addition to promoting adoptions, the Department instituted several promotions to make our
pets more appealing to the public including obedience classes for our pit bulls; upgrading the
training for our dog walking volunteers; and increasing the pets in foster care by 18%.
Medical Services
Our veterinarian has expanded the types of surgeries we are able to perform to include orthopedic
surgeries. In addition to the x-ray machine which was installed as part of the phase two
construction, we have acquired additional surgical instruments and our veterinarian has received
training in some orthopedic techniques. Because these procedures are expensive, previously we
were limited in the number we could fund.
Community Resources
The Department sponsored several fundraising events this year and continued attempts to reach
out to the community. The Department has increased professional involvement with the Animal
Center currently partnering with a trainer,two groomers, and a multiservice facility.
Program Growth
The Department is doing more outreach to the community by taking adoptable pets to more
locations, at least one every weekend, including areas outside the City such as Glendora and
Fontana. We have added new partners such as PetsMart locations, cat shows, and pet expos.
These activities show our adoptable pets to a broader audience than would be able to see them at
the Center.
One of our goals this year was to increase educational programs aimed at children under 12. In
cooperation with Victoria Gardens, we are members of the VG Kidz Club which gives us the
xxv
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
opportunity to participate in child oriented educational programs at Victoria Gardens. In
partnership with the RC Library, Tales to Tails Program, we are bringing dogs from the Center to
help children with reading problems. Reading to a pet helps children to improve reading skills
and builds bonds between children and pets.
Two additional programs which are important to our placement of adoptable pets are our foster
and rescue programs. Our foster program takes pets such as kittens which are too young for
adoption and places them in temporary homes until they are able to be adopted. Our rescue
program is a partnership with private, nonprofit groups who take pets from the center and place
them in suitable homes. The Department has increased our foster program by 7% and our rescue
program by 25%.
Field Services
In November we initiated an Educational Outreach Program in which Department employees go
door to door to educate citizens on licensing, spaying and neutering, and Animal Care and
Services Department programs. As mentioned previously, this program enables employees to
have one on one conversations stressing the importance of such topics as identification, spaying
and neutering, and what to do when a pet is lost. Additionally, all city residents will be given a
brochure with the Department's services, hours of operation, and contact information. In addition
to education,this will increase the department's visibility. Because we are one of the newest City
departments we still find that many citizens are not aware of us and the services we provide.
Additionally, we have partnered with Northtown Housing Development Corporation in the
Northtown and Los Amigos areas.
In the past year our return to owner rates for stray dogs has increased by 23%. We attribute this to
our increased outreach,publicity, and internet presence where stray pets can be seen 24/7.
Spay and Neuter Program
In conjunction with our Educational Outreach Program, the Department partnered with two local
veterinarians to offer very reduced price spay and neuter surgeries targeted to areas that, due to
economic conditions, would have price as the major deterrent to having pets spayed or neutered.
This was in addition to our voucher program which is offered to all city residents and it reduces
the price of spaying and neutering pets. By pairing this program with our Educational Outreach
Program, our employees can have one on one conversations with the owners of dogs who are not
spayed or neutered and inform them of the benefits for the owner such as reduced license fees and
healthier pets which are safer, less expensive to keep, and easier to handle.
Increased Medical Program Resources
Our surgical program has quickly reached capacity, averaging about 55 to 60 spay and neuters a
week plus restoration and corrective surgeries. To help with the work load without increasing
costs, our veterinarian has formed partnerships with the following educational institutions to
provide students to help in the surgical and medical areas at no cost to the Department:
• Western University—4th year veterinary students
• Mt. Sac RVT program—RVT students
xxvi
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Western Health Sciences ROP program—RVT students
• Volunteer Veterinarians from the community looking to increase surgical skills
Administrative Services:
Administrative Services is unique in comparison to other City departments in that it is a "staff'
department as opposed to a "line" department. While line departments typically provide services
only to the public, the Administrative Services Department provides services and support
primarily to internal staff (including the City Council, the City Manager, the various City
departments and employees) with some service areas crossing over into the public arena. The
department's major service areas are: Administration,Finance, Treasury Management,Personnel,
Risk Management, Purchasing, Business Licenses, Special District Administration, Geographical
Information Systems, and Information Services.
The Administrative Services Department continued making progress on projects that were started
during the previous fiscal year as well as some new projects initiated during the 2009/10 fiscal
year. A summary of each of these projects by division follows.
Administration Division: One of the responsibilities of the Administration Division is to
facilitate and coordinate intra- and inter-departmental programs. During this fiscal year, the
Division facilitated numerous training programs including the Leadership Academy and the
Supervisory Training Program, continued to revamp the new employee orientation, facilitated the
installation of an informational kiosk outside of City Hall, and facilitated the implementation of
an Automated Vehicle Locator (AVL) System to ensure the City's resources are allocated in the
most efficient, effective, and safe manner as possible. For the upcoming fiscal year, efforts will
be focused on supporting the City Manager's Office initiatives to develop mid-managers, enhance
employee recognition, improve employee communication efforts, and improve leadership through
focused coaching and strategic goal setting efforts.
Business License Division: The Business License Division of the Administrative Services
Department ensures compliance with City codes as they relate to business licenses, transient
occupancy and admission taxes. During Fiscal Year 2009/10 staff processed approximately
10,530 business license applications (8,263 renewals and 2,267 new filings), inspected 2,369
businesses, and collected revenues totaling$2,193,712.
Finance Division: The Finance Division of the Administrative Services Department provides for
the administration of financial activities such as payroll, accounts payable, accounts receivable,
audits, preparation and monitoring of the budget, revenue recording and tracking, preparation of
financial statements, and the establishment and maintenance of a fixed asset inventory. Finance
is also responsible for business licensing and treasury management.
During Fiscal Year 2009/10, the Finance Division was notified that the City received its twenty-
second consecutive Government Finance Officers Association (GFOA) Certificate of
Achievement for Excellence in Financial Reporting. See additional discussion of this prestigious
award under section III.Awards and Acknowledgements.
xxvii
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Geographic Information Systems/Special Districts Division: The Geographic Information
Systems/Special Districts Division of the Administrative Services Department manages all the
City's special assessment districts and provides geographical mapping of all City functions
including engineering,planning and building and safety.
During this period, the GIS/Special Districts Division worked with the Police Department to
improve and add additional features to the mapping application that will be used for emergency
situations in schools in the City; provided mapping for the Healthy RC Kids project that
identified locations including the Southwest are, businesses such as grocery, corner stores, and
fast food restaurants, and potential locations for a Farmer's Market and Community Garden in the
area of interest and in the City; developed a mobile field application to assist the weed abatement
inspector track parcels that were not in compliance; and created a comprehensive Special
Districts Internet Webpage that offers descriptions of the Districts, Engineer's Reports,
Resolutions,maps and other useful special districts links.
The City of Rancho Cucamonga was honored on July 14, 2010 at the annual ESRI International
Users Conference in San Diego with a Special Achievement in GIS (SAG) Award for The
Rancho Cucamonga Geographic Information System (REGIS). This award is given to
organizations for embracing GIS technology and using it to improve our world and set new
precedents throughout the GIS Community. The award ceremony is presided over by Jack
Dangermond, the president and founder of ESRI. Recipients of the Special Achievement in GIS
award are submitted by ESRI staff from thousands of organizations worldwide, then personally
reviewed and selected by Jack.
The Rancho Enterprise Geographic Information System (REGIS) is an enterprise system
designed to centralize the various geospatial data collected by the departments in a central
repository, where updated data, critical to departments, could be maintained and shared to ensure
data integrity. The other intent for REGIS is to provide mapping support and data analysis to all
city departments to aid in their daily operations. The capabilities of REGIS are made available to
all the city departments in a series of Web service applications and map books.
Human Resources Division: The Human Resources Division is responsible for recruitment and
retention of quality employees and administration of a comprehensive employee benefit program.
The Division facilitated 15 full-time and 39 part-time recruitments during the 2009/10 fiscal year.
Information Services Division: The Information Services Division of the Administrative
Services Department provides research and development in client server computer and personal
computer applications. The Information Services Division continues to strive to be on the cutting
edge of technology, thus increasing the productivity and service levels to the City users and
patrons. The advances described are designed to progressively build upon the City's technology
base to improve, expand and respond to the demands of the public for vital services in police, fire,
safe roads, youth and adult recreation, tax and financial transactions, community and home
development and many more.
During this period, the Information Services Division assisted the Fire District with the transition
of dispatch related services from the City of Ontario to CONFIRE; collaborated to re-design our
public internet web sites to provide enhanced navigation and improved services to the public,
creating a virtual City Hall; and participated in the automation of computer-based weed
abatement services to assist in the transition of these functions from the County of San
xxviii
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Bernardino; and worked with the Finance Division to expand the use of electronic timecards by
City staff to improve efficiency by Payroll staff and staff in the various City departments. On-
going projects include implementation of Citizen Relations Management services; and a Virtual
Desktop Infrastructure (VDI) pilot to evaluate a complementary approach to our traditional
desktop computer lifecycle strategy.
Purchasing Division: The Purchasing Division of the Administrative Services Department is
authorized to procure services or goods at the best price, from the most responsive and
responsible vendor. It acts as the City's centralized procurement agent and authorizes all City
purchases by ordinance requirements. It is also charged with the disposition of surplus or
obsolete property as well as responsibility for the City's telecommunication needs.
During this period, the Purchasing Division was awarded the annual National Purchsing
Institute's (NPI) "Achievement of Excellence in Procurement(AEP)" award for 2009, the second
consecutive year the Division has received this award. As a result, the Purchasing Division is
nationally recognized as an organization that practices excellence in innovation,professionalism,
productivity, e-procurement and leadership. Some of the major projects that the Division worked
on during the year were a Request for Bid for Landscape Maintenance Districts 1, 2, 4, and 5
which ultimately resulted in an annual savings of approximately $300,000 per year for the next
five years; and a vendor outreach event in January of 2010 to educate the business community on
how to do business with the City.
Risk Management Division: The Risk Management Division is responsible for ensuring
employee safety, the prompt and fair delivery of workers compensation benefits, risk assessment
and cost effective risk transfer when appropriate, litigation management, and the fair and fiscally
responsible analysis of third-party claims.
Treasury Management Division: The Treasury Management Division, in accordance with the
"Prudent Person Rule," invests and monitors all idle funds to maximize and safeguard taxpayer
dollars. During the 2009/10 fiscal year, the Division completed the process of soliciting
authorized broker/dealers to be added to the City's current approved list for the City's pooled
investment services. Expanding the approved list will enable Treasury Management staff to
explore an added value of services and cause brokers to be more competitive.
III. AWARDS AND ACKNOWLEDGEMENTS
The Government Finance Officers Association of the United States and Canada(GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Rancho
Cucamonga for its comprehensive annual financial report (CAFR) for the fiscal year ended June
30, 2009. The Certificate of Achievement is a prestigious national award recognizing
conformance with the highest standards for preparation of state and local government financial
reports.
In order to be awarded a Certificate of Achievement, a government must publish an easily
readable and efficiently organized comprehensive annual financial report. This report must
satisfy both generally accepted accounting principles and applicable legal requirements.
xxlx
December 20,2010
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
A Certificate of Achievement is valid for a period of one year only. The City of Rancho
Cucamonga has received a Certificate of Achievement for the last twenty-two consecutive years.
We believe that our current comprehensive annual report continues to meet the Certificate of
Achievement Program's requirements, and we are submitting it to the GFOA to determine its
eligibility for another certificate.
The preparation of this report could not have been accomplished without the efficient and
dedicated service of the entire staff of the Finance Department and the administrative staff of the
Administrative Services Department. We appreciate and would like to commend all the City
departments who assisted and contributed material to this document. We also recognize and
would like to acknowledge the Mayor and members of the City Council for their interest,
dedication, and constant support in planning and conducting the fmancial operations of the City
in a responsible and progressive manner.
Respectfully submitted,
Jack Lain, A1CP Tamara L. Layne
City Manager Finance Director
xxx
CITY OF RANCHO CUCAMONGA
CITY OFFICIALS
JUKE 30,2010
CITY COUNCIL
Name Term Expires
Donald J. Kurth,M.D. Mayor 2010
L. Dennis Michael Mayor Pro-Tem 2012
Rex Guitierrez Council Member 2010
Sam Spagnolo Council Member 2012
Diane Williams Council Member 2010
ADMINISTRATION AND DEPARTMENT HEADS
City Manager and Executive Director of the
Rancho Cucamonga Redevelopment Agency Jack Lam
Assistant City Manager John Gillison
Deputy City Manager/Administrative Services Vacant
Deputy City Manager/Economic and Community Development Linda Daniels
City and Redevelopment Agency Attorney James L. Markman
Treasurer(term expires 2012) James Frost
City Clerk(term expires 2012) Janice C. Reynolds
Animal Services Director Joe Pulcinella
Building and Safety Official Trang Huynh
Community Services Director Kevin McArdle
Engineering Services Director/City Engineer Mark Steuer
Finance Director Tamara L. Layne
Fire Chief Mike Bell
Library Director Robert Karatsu
Planning Director James Troyer
Police Chief Joe Cusimano
Public Works Services Director Bill Wittkopf
xxxi
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xxxii
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Rancho Cucamonga
California
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 2008
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports(CAFRs)achieve the highest
standards in government accounting
and financial reporting.
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Xxxiii
THIS PAGE INTENTIONALLY LEFT BLANK
xxxiv
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2010
Financial Section
THIS PAGE INTENTIONALLY LEFT BLANK
LS •000
•000
••
CERTIFIED PUBLIC ACCOUNTANTS
Brandon W.Burrows,CPA
Donald L.Parker,CPA
Michael K.Chu,CPA
David E.Hale,CPA,CFP
A Professional Corporation
Donald G.Slater,CPA
Richard K.Kikuchi,CPA
Susan F.Matz,CPA
Shelly K.Jackley,CPA
INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund and the aggregate remaining fund information of the City of
Rancho Cucamonga, California, as of and for the year ended June 30, 2010, which collectively comprise
the City's basic financial statements as listed in the table of contents. These financial statements are the
responsibility of the City of Rancho Cucamonga's management. Our responsibility is to express opinions
on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for our opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each major fund
and the aggregate remaining fund information of the City of Rancho Cucamonga as of June 30, 2010,
and the respective changes in financial position and cash flows where applicable thereof, and the
respective budgetary comparison for the General Fund and Fire District Special Revenue Fund for the
year then ended in conformity with accounting principles generally accepted in the United States of
America.
In accordance with Government Auditing Standards, we have also issued our report dated
December 21, 2010, on our consideration of the City of Rancho Cucamonga's internal control over
financial reporting and our tests of its compliance with certain laws, regulations, contracts, grant
agreements and other matters. The purpose of that report is to describe the scope of our testing of
internal control over financial reporting and compliance and the results of that testing and not to provide
an opinion on the internal control over financial reporting or on compliance. That report is an integral part
of an audit performed in accordance with Government Auditing Standards and should be considered in
assessing the results of our audit.
The management's discussion and analysis and the budgetary comparisons are not required parts of the
basic financial statements but are supplementary information required by the Governmental Accounting
Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of
management regarding the methods of measurement and presentation of the required supplementary
information. However, we did not audit the information and express no opinion on it.
Lance,Sall&Lunghard,LLP 203 North Brea Boulevard Suite 203 Brea, CA 92821 TEL: 714.672.0022 Fax: 714.672.0331 www.lslepas.com
41185 Golden Gate Circle Suite 103 Murrieta, CA 92562 TEL: 951.304.2728 Fax: 951.304.3940
LSL 0
CEOTIFIEO PNBUG ACCOUNTANTS
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City's basic financial statements. The accompanying introductory section, the combining
and individual fund statements, schedules and statistical tables are presented for purposes of additional
analysis and are not a required part of the basic financial statements. The accompanying combining and
individual nonmajor fund financial statements and schedules have been subjected to the auditing
procedures applied in the audit of the basic financial statements, and, in our opinion, are fairly stated in all
material respects in relation to the basic financial statements taken as a whole. The accompanying
introductory section and statistical tables have not been subjected to the auditing procedures applied in
the audit of the basic financial statements and, accordingly, we express no opinion on them.
December 21, 2010
2
CITY OF RANCHO CUCAMONGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
As management of the City of Rancho Cucamonga ("City"), we provide for the City's financial statements this
narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2010.
Since the Management's Discussion and Analysis (MD&A) is designed to focus on the current year's
activities, resulting changes and currently known facts, we encourage the readers to consider the information
presented here in conjunction with additional information furnished in the Letter of Transmittal and the
accompanying basic financial statements. This is the seventh consecutive year that the City has issued
financial statements pursuant to Statement No. 34 of the Governmental Accounting Standards Board (GASB
34). Comparative data on the government-wide financial statements are only presented in the MD&A.
Overview of the Financial Statements
The City is required to present its financial statements in accordance with Generally Accepted Accounting
Principles (GAAP), which includes complying with the Governmental Accounting Standards Board (GASB)
pronouncements. In 2003, the City was required to implement GASB Statement No. 34 (GASB 34) which
required the City to add new financial reports with a new format to the existing published Comprehensive
Annual Financial Report (CAFR). The new financial reporting format includes the Government-wide
Financial Statements, which are comprised of the Statement of Net Assets and the Statement of Activities
(explained below), and the original reporting format, which is the Fund Financial Statements (explained on
page 4), combined into a single unified format. These two statements combined with the notes to the
financial statements comprise the City's basic financial statements. This discussion and analysis is intended
to serve as an introduction to the City's basic financial statements. This report also contains certain
supplementary information to the basic financial statements.
Government-wide Financial Statements
Government-wide financial statements include the City and its component units. As stated in Note 1.a. of the
notes to the financial statements, the inclusion of an organization within the scope of the reporting entity of
the City of Rancho Cucamonga, as either blended or separately shown, is based on the provisions of GASB
Statement No. 14 The Financial Reporting Entity. Although legally separate, component units function for all
practical purposes as departments of the City and, therefore, have been blended as part of the primary
government. The City's component units are the Rancho Cucamonga Redevelopment Agency, the Rancho
Cucamonga Public Improvement Corporation, the Rancho Cucamonga Fire Protection District, the Rancho
Cucamonga Library, and the Rancho Cucamonga Public Financing Authority.
These statements are designed to provide information about the activities of the City as a whole and present
a longer-term view of the City's finances. This longer-term view is intended to illustrate the City's ability to
continue functioning as a viable entity well beyond the next fiscal year's operations. The statements are
prepared using the accrual basis of accounting. The accrual basis of accounting considers money available
when earned and considers money spent when a liability is incurred. As such, this basis of accounting
focuses on measuring economic resources that are available to the City regardless of the timing of the
availability of those resources. For example, grant revenue may have been earned as of fiscal year end but
may not be received until several months subsequent to fiscal year end. Under the accrual basis of
accounting, this revenue would be recognized as a resource available to the City as of fiscal year end, even
though the actual cash is not received for several months. An example related to expenditures would be the
City's accrued interest liability. This liability is recognized as a usage of the City's resources as of fiscal year
end, even though the actual cash payment will occur over an extended period of time. The accrual basis of
accounting is similar to that used by most private sector companies. Accordingly, all of the current year's
revenues and expenses are taken into account regardless of when cash is received or paid. Additionally,
these statements reflect the capitalization and depreciation of infrastructure and other capital assets
(e.g., buildings, vehicles, furniture and fixtures, etc.) as well as the recognition of various long-term liabilities
(e.g., bonds payable, accrued employee benefits, claims and judgments payable, etc.).
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The government-wide financial statements distinguish functions of the City that are principally supported by
taxes, intergovernmental and use of money and property revenues (governmental activities) from other
functions that are intended to recover all or a significant portion of their costs through user fees and charges
(business-type activities). The governmental activities of the City include general government, public safety-
police, public safety - fire protection, public safety — animal center, community development, community
services, and engineering and public works. The City's business-type activities include the Sports Complex
and Municipal Utility operations.
The statement of net assets presents information on all of the City's assets and liabilities, with the excess of
assets over liabilities reported as net assets. This statement includes changes in "capitalized and
depreciated" capital assets. The purpose behind the statement of net assets is that, over time, increases or
decreases in the net assets are one potential useful indicator of whether the financial position of the City is
improving or deteriorating.
The statement of activities presents information showing how the City's net assets changed during the most
recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the
change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in
this statement for some items that will only result in cash flows (both positive and negative) in future fiscal
periods (e.g., uncollected taxes and earned but unused vacation leave).
Both the governmental activities and the business-type activities are presented on the accrual basis of
accounting. Proprietary funds, discussed below, also follow the accrual basis of accounting.
The government-wide financial statements can be found on pages 17 through 19 of this report.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City, like other state and local governments, uses fund
accounting to ensure and demonstrate compliance with finance-related legal requirements. The fund
financial statements provide detailed information about the most significant funds and other funds — not the
City as a whole. Some funds are required by state law and by bond covenants. In addition, in order to meet
legal responsibilities for using certain taxes, grants, and other resources, prudent fiscal management
requires the establishment of other funds to help control and manage money. All of the funds of the City can
be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.
By contrast to the government-wide financial statements, the governmental fund financial statements, a part
of the Fund Financial Statements, use the modified accrual basis of accounting which considers money
available when it is collectible within the current period or soon enough thereafter (60 days after the end of
the current fiscal period, with the exception of certain intergovernmental revenues which is 310 days) to pay
liabilities of the current period. Expenses are recorded when a liability is incurred. Debt service, claims and
judgments, and accrued employee leave benefits are not recorded as liabilities, they are expensed at the
time a payment is due. Note 1.c. of the notes to the Financial Statements more fully describes each basis of
accounting.
Governmental funds. Most of the City's basic services are reported in governmental funds, which focus on
how money flows in and out of those funds and the balances left at year-end that are available for spending.
The governmental fund financial statements provide a detailed short-term view of the City's general
government operations and the basic services it provides. Governmental fund information helps determine
whether there are more or fewer financial resources that can be spent in the near future to finance the City's
programs. The differences between the results in the governmental fund financial statements and those in
the government-wide financial statements are explained in a reconciliation following each governmental fund
financial statement (see pages 23 and 26 of this report).
The City maintains 68 individual governmental funds. Information is presented separately in the
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and
changes in fund balances for the General Fund, the Fire District Special Revenue Fund, the Redevelopment
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Agency Capital Project Fund, and the Redevelopment Agency Debt Service Fund, all of which are
considered major funds. Major funds determination is based on guidelines established by GASB 34. Data for
the other 64 governmental funds are combined into a single, aggregated presentation. The basic
governmental fund financial statements can be found on pages 20 through 25 of this report. Individual fund
data for each of the non-major governmental funds is provided in the form of combining statements and can
be found on pages 82 through 116 in this report.
The City adopts an annual appropriated budget for its General Fund. A budgetary comparison statement
has been provided to demonstrate compliance with this budget. This comparison can be found on page 27
of this report.
Proprietary funds. When the City charges customers fees to cover the cost of the services it provides,
these services are generally reported in proprietary funds. The City maintains two different types of
proprietary funds: enterprise funds and internal service funds. Enterprise funds are used to report the same
functions presented as business-type activities in the government-wide financial statements. "Enterprise"
refers to the fund type while `business-type" refers to the activity type. The City uses enterprise funds to
account for its Sports Complex and Municipal Utility operations.
Internal service funds by contrast are an accounting mechanism used to accumulate and allocate costs
internally among the City's various functions. The City uses internal service funds to account for
vehicle/equipment replacement and computer equipment/technology replacement. Because these services
predominantly involve governmental rather than business-type activities, this fund type has been included
within governmental activities in the government-wide financial statements. Internal service funds are
presented as proprietary funds because both enterprise and internal service funds follow the accrual basis of
accounting.
In the fund financial statements section, proprietary funds provide similar information to that contained in the
business-type activities in the government-wide financial statements, only in more detail. The proprietary
fund financial statements provide separate information for the Sports Complex and Municipal Utility
operations, both of which are considered to be major funds of the City. All internal service funds are
combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund
data for the internal service funds is provided in the form of combining statements and can be found on
pages 172 through 174 in this report.
The basic proprietary fund financial statements can be found on pages 29 through 31 of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the
government. In these cases, the City has a fiduciary responsibility and is acting as a trustee. Fiduciary
funds are not reflected in the government-wide financial statements because the resources of these funds
are not available to support the City's own programs. The accounting used for fiduciary funds is much like
that used for proprietary funds. The City's fiduciary activities are reported in a separate Statement of
Fiduciary Net Assets on page 32 of this report.
The fiduciary fund type that the City maintains is an agency fund. An agency fund is a fund used to account
for assets held by the City as trustee or agent for individuals, private organizations, or other governmental
units, and/or other funds. Individual fund data for each of these agency funds is provided in the form of
combining statements found on pages 178 through 194 of this report.
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Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the
government-wide and fund financial statements. The notes to the financial statements begin on page 33 of
this report.
Government-wide Financial Analysis
Our analysis focuses on the City's net assets (Table 1) and the changes in net assets (Table 2) as a result of
the City's activities. Comparative total data for the prior year has been presented. An analysis of the
significant increases/decreases from the prior year is provided after each table.
TABLE 1
NET ASSETS
(IN THOUSANDS)
As of June 30
Governmental Business-Type
Activities Activities Total
2010 2009 2010 2009 2010 2009
Current and other assets $ 739,189 $ 731,600 $ 4,489 $ 3,184 $ 743,678 $ 734,784
Capital assets,net 721,567 690,992 29,733 30,555 751,300 721,547
TOTAL ASSETS 1,460,756 1,422,592 34,222 33,739 1,494,978 1,456,331
Long-term liabilities
outstanding 439,835 449,229 - - 439,835 449,229
Other liabilities 23,439 29,927 1,038 1,044 24,477 30,971
TOTAL LIABILITIES 463,274 479,156 1,038 1,044 464,312 480,200
Net assets:
Invested in capital assets,
net of related debt 402,124 291,593 29,733 30,555 431,857 322,148
Restricted 473,381 530,011 1,318 680 474,699 530,691
Unrestricted 121,977 121,832 2,134 1,459 124,111 123,291
TOTAL NET ASSETS $ 997,482 $ 943,436 $ 33,185 $ 32,694 $ 1,030,667 $ 976,130
Net assets, the difference between a government's assets and its liabilities, may serve over time as one
potential useful indicator of a government's financial position. Net assets includes the City's capital assets,
cash balances, amounts receivable from other entities, and other similar resources offset by payments due
to vendors, interest payable, long-term debt, and other similar obligations. In the case of the City, total
assets (of which 50% represents capital assets of the City, including infrastructure) exceeded total liabilities
by$1,030,666,645 at the close of the most recent fiscal year. The assets of both the governmental and the
business-type activities at year end exceeded liabilities. A more detailed discussion of these results will be
discussed in the following sections for both governmental and business-type activities.
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The government's total net assets increased by $54,536,216, or 5.6%, during the current fiscal year,
reflecting positive changes in both the governmental activities and the business-type activities of
$54,045,868 and $490,348, respectively. Net assets were also increased by $476,377 for business-type
activities as a result of a restatement related to accumulated depreciation for the Municipal Utility's capital
assets (see Note 12 to the financial statements for additional information). The following is an explanation of
the major changes:
• Capital assets (e.g., infrastructure and other capital assets such as buildings, vehicles, furniture and
fixtures, etc.) increased by $29,752,583, net of accumulated depreciation. The increase in capital
assets is due to capital construction projects and infrastructure improvements such as major
increases in the City's trail, road and storm drain systems. The City uses these capital assets to
provide services to citizens; consequently, these assets are not available for future spending.
• Current and other assets (e.g., cash and investments, receivables, prepaid costs, cash with fiscal
agent, etc.) increased by $8,895,280. This increase is due to an increase in notes and loans
receivable of approximately$36.6 million to finance new and continuing redevelopment area projects
and the accrual of interest for the various loan agreements entered into by the Redevelopment
Agency to provide funding for affordable housing. There is also a $14.49 million increase which
represents an OPEB asset due to the prefunding of the Fire District's OPEB liability. Both of these
increases were offset with corresponding decreases in cash and investments. Additional activity
contributing to the increase in current and other assets are: 1)accounts receivable increased $14.43
million due to anticipated reimbursement from SANBAG for the Haven Avenue Grade Separation
project; and 2) cash and investments with fiscal agent decreased $4.18 million due to drawdowns on
various Community Facilities District bond funds for capital improvements during the current year.
• Long-term debt outstanding (e.g., bonds, Agency loans, claims and judgments payable, and accrued
employee benefits) decreased by $9,394,495. This decrease was due primarily to principal
payments on outstanding debt in the amount of$10,133,562. This decrease was offset by additional
accrued interest for a developer loan in the amount of $700,536, a net increase in claims and
judgments in the amount of $103,256, and a net increase in accrued employee benefits in the
amount of$123,392. The remaining change is due to the amortization of bond premiums.
• Other liabilities (e.g., accounts payable, accrued interest, due to other governments, etc.) decreased
by $6,494,858. Accounts payable and accrued liabilities decreased $3.79 million combined due to
the timing of payments at year end.
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TABLE 2
CHANGES IN NET ASSETS
(IN THOUSANDS)
Year ended June 30
Governmental Business-Type
Activities Activity Total
2010 2009 2010 2009 2010 2009
REVENUES:
Program Revenues:
Charges for services $ 14,628 $ 14,412 $ 11,518 $ 9,564 $ 26,146 $ 23,976
Operating grants and
contributions 6,276 6,220 - 6,276 6,220
Capital grants and
contributions 59,877 14,736 - 59,877 14,736
General Revenues:
Taxes:
Property taxes 152,193 155,631 - 152,193 155,631
Admissions taxes - - 12 18 12 18
Transient occupancy taxes 1,587 1,694 - 1,587 1,694
Sales taxes 21,586 23,208 - 21,586 23,208
Franchise taxes 5,708 7,392 - 5,708 7,392
Intergovernmental 522 640 - 522 640
Use of money and property 21,379 27,729 384 489 21,763 28,218
Other 5,054 5,074 33 19 5,087 5,093
TOTAL REVENUES 288,810 256,736 11,947 10,090 300,757 266,826
EXPENSES:
General government 81,999 54,218 - 81,999 54,218
Public safety-police 27,425 28,253 - 27,425 28,253
Public safety-fire protection 26,526 24,669 - 26,526 24,669
Public safety-animal center 2,476 2,612 - 2,476 2,612
Community development 22,444 20,986 - 22,444 20,986
Community services 13,066 14,446 - 13,066 14,446
Engineering and public works 32,985 31,016 - 32,985 31,016
Interest on long term debt 28,387 23,945 - 28,387 23,945
Sports Complex - - 2,088 1,968 2,088 1,968
Municipal Utility - - 9,778 10,800 9,778 10,800
TOTAL EXPENSES 235,308 200,145 11,866 12,768 247,174 212,913
INCREASE (DECREASE) IN NET
ASSETS BEFORE TRANSFERS 53,502 56,591 81 (2,678) 53,583 53,913
TRANSFERS 67 (468) (67) 468 - -
INCREASE(DECREASE)
IN NET ASSETS 53,569 56,123 14 (2,210) 53,583 53,913
Restatement of Net Assets(See Note 12) 476 13,220 476 391 952 13,611
Change in Net Assets from Prior Year $ 54,045 $ 69,343 $ 490 $ (1,819) $ 54,535 $ 67,524
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The above condensed statement of activities of the City's governmental and business-type operations for the
period ended June 30, 2010 shows total net assets increased by $53,583,440. Governmental activities
increased the City of Rancho Cucamonga's net assets by $53,569,469, accounting for 99.97% of the total
growth in net assets. In addition to the current year's activities, net assets were further increased by
$952,776 as a result of required accounting adjustments occurring at the beginning of the fiscal year (see
Note 12 to the financial statements for additional information). Net assets in the prior fiscal year increased by
$53,912,415 based on the results of operations and were increased by $13,610,940 as a result of required
accounting adjustments.
In order of total dollar amount of change, the most significant changes in revenue were in the categories of
capital grants and contributions; use of money and property; property taxes; charges for services; franchise
taxes; and sales taxes.
• The increase in capital contributions and grants of$45,141,015 is primarily due to the capitalization
of right of ways in the amount of approximately $23.36 million contributed by developers. This was a
$17.87 million increase in this type of transaction over the prior year. Additionally, a $13.856 million
intergovernmental reimbursement was recognized in the current year for the Haven Avenue Grade
Separation project with an additional $2.56 million being recognized for other infrastructure
improvements. Revenues in the amount of $10.087 million were recognized to move funds to be
utilized for undergrounding utilities from an agency fund to a special revenue fund.
• The decrease in property taxes of$3,438,287 is due primarily to property tax assessments adjusting
to the broader real estate market decline. Included in the decrease in general property taxes is
property tax increment revenue ($1.0 million)which is received by the Redevelopment Agency and is
restricted as to its use because 20% must pay for affordable housing and 80% must pay for debt
service. The remaining decrease in general property taxes relates primarily to the Fire District and
the City's General Fund.
• The increase in charges for services ($2.17 million) is primarily due to a $1.29 million increase in
wholesale energy sales due to a more favorable market in 2010. Additionally, charges for services
grew$627,960 due to increased commodity fees being charged by the Municipal Utility.
• The decrease in use of money and property ($6.35 million), sales taxes ($1.62 million), and franchise
taxes ($1.68 million) are all a result of the economic downturn which began in December 2008.
Interest rates have continued to decline and many of the City's higher yielding longer-term
investments have either matured or have been called. Sales tax revenue continued to decline due to
the scarcity of consumer resources. Franchise taxes declined primarily in the area of natural gas
($902,550 of the decrease) due to reduced consumption by a local power plant with the remaining
decline being primarily in commercial refuse ($371,300)and electricity($212,190).
The most significant changes in expenses were in general government, engineering and public works, public
safety—fire protection, community development, community services, and interest on long term debt.
• General government expenses increased $27,781,651 primarily due to the required $32,109,879
payment to the County of San Bernardino (County) Supplemental Educational Revenue
Augmentation Fund (SERAF) in accordance with SB 26. The funds were distributed to meet the
State's Prop 98 obligations to schools. This increase was offset by a $2,455,676 decrease due to
the prior year Etiwanda/San Sevaine Storm Drain project costs not recurring in the current year.
Additionally, depreciation expense was $1.7 million lower in the current year than in the prior year.
• Engineering and public works expenses increased $1,968,949 due to a $924,256 increase in
depreciation expense and due to certain capital expenditures being reclassified from capital outlay to
engineering and public works as a result of not meeting capitalization criteria.
• Public safety — fire protection expenses increased $1,857,115 due to the following: 1) increased
costs of approximately $509,800 incurred to fund the District's OPEB liability, primarily related to the
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annual required contribution (ARC); a $312,250 increase in the District's claims and judgments
liability; and 3) personnel, contract services, and operations and maintenance savings throughout the
District's various divisions. The increase in the District's ARC will not recur in the next fiscal year,
due to the District's prefunding of its OPEB liability during the current and most recent fiscal year.
• Community development expenses increased $1,458,067 primarily due to a $1,933,818 increase in
depreciation expense offset by savings in contract services for the City's various Landscape
Maintenance Districts and attrition management savings.
• Community services expenditures decreased $1,379,963 due to a $409,755 decrease in contract
services for Cultural Center programs as a result of different shows being offered from the prior year,
the winding down of the replacement of dated material at the Archibald Library, and attrition
management savings.
• Interest on long-term debt expenses increased $4,441,514 which represents a net increase in the
interest charged on an interfund loan offset by decreasing interest payments on other long-term debt
outstanding.
The following presents the cost of each of the City's seven governmental activities— general government,
public safety— police, public safety—fire protection, public safety— animal center, community development,
community services, engineering and public works, and interest on long-term debt. Revenue generated by
these programs consists of charges for services, operating contributions and grants, and capital contributions
and grants. Expenses consist of the total expenses for the governmental activities which include expenses
unrelated to program revenues. The net cost of services (total cost less revenues generated by the
activities) is the amount that was paid from general revenues, i.e., revenues not related to a specific function
or program.
Governmental Activities
(I n Thousands)
Total Cost Net Cost
of Services of Services
2010 2009 2010 2009
General government $ 81,999 $ 54,218 $ (78,944) $ (55,634)
Publicsafety-police 27,425 28,253 (25,919) (26,078)
Publicsafety-fire protection 26,526 24,669 (25,020) (23,490)
Publicsafety-animal center 2,476 2,612 (2,024) (2,181)
Community development 22,444 20,986 (18,493) (18,646)
Community services 13,066 14,446 (8,752) (9,921)
Engineering and public works 32,985 31,016 33,013 (10,367)
Intereston long-term debt 28,387 23,945 (28,387) (23,945)
Total $ 235,308 $ 200,145 $ (154,526) $ (170,262)
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Financial Analysis of the Government's Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements. The following financial analysis is performed only for the governmental and proprietary
funds. The fiduciary funds are excluded from this analysis as they do not represent resources available to
the City.
Governmental Funds. The focus of the City's governmental funds is to provide information on near-term
inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's
financing requirements. In particular, designated and unreserved fund balance may serve as a useful
measure of a government's net resources available for spending at the end of the fiscal year.
On pages 20 and 21, the governmental funds balance sheet is shown. The combined fund balance of
$613,573,914 decreased $21,156,356 or 3.3%. The combined fund balance of $613,573,914 represents
the beginning point for the reconciliation of the balance sheet of governmental funds to the statement of net
assets detailed on page 17 of this report. This total includes the General Fund balance of $73,363,467,
which decreased by $18,951,765 from the prior year. The City's General Fund balance has reserves of
$10,779,783 of which $9,821,226 is for advances, $934,207 is for encumbrances, $4,350 is for prepaid
costs, and $20,000 is for deposits. Funds that are categorized as reserved are not available as spendable
resources or they are legally segregated for a specific use. $62,583,684 has been designated in the General
Fund indicating the City Council's plans for the future usage of City resources, according to the policies
enumerated below:
These policies ensure a prudent level of protection for the finances of the City in times of emergencies,
revenue declines, and other unforeseen events. Certain designated funds enable the organization to
operate in a business-like structure to address future liabilities while certain other designated funds help to
support the City's credit rating which is also important to promote fiscal excellence.
• Designated for changes in economic circumstances: The designation for changes in economic
circumstances is the reserve that is often referred to by the general public when a reference is made
as to the amount of a City's reserve. This is the "savings account" of non-recurring revenue that
would be utilized should an economic downturn or an emergency occur, and it is one of the major
factors that rating agencies consider when rating a city's fiscal health.
• Designated for City facilities'capital repair: The City facilities' capital repair funding goal mirrors
the industry standard of 15% of capital asset value. All capital repairs for all City facilities and
buildings are funded independently of the General Fund, which only pays for routine annual
operational maintenance.
• Designated for self-insurance: This designation is fully funded with all current claims generally
being paid from interest earnings on the fund. As such, the fund is basically self-funding. General
liability claims, therefore, do not impact the General Fund, which only budgets for major loss
insurance premiums.
• Designated for working capital: The working capital designation is intended to provide sufficient
liquidity for the City's day-to-day operations so that fluctuations in revenue receipts throughout the
year will not disrupt the City's investment portfolio. Thus, the City is able to avoid having to borrow
for operations. The funding level for this reserve has been established by the City Council at 5% of
the City's General Fund budget for the upcoming fiscal year.
• Designated for long-term employee leave payouts: This designation sets aside funding for the
long-term portion of future employee leave payouts such as sick leave, vacation, etc., and is
separate from recurring personnel costs.
• Designated for law enforcement: This designation represents Police Department fund balance
used to facilitate unexpected equipment, facilities, or other law enforcement needs within the
community.
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• Designated for contract development services: This designation is comprised of AB 1600
development fees that can only be used annually for development processing services and must be
segregated to ensure compliance with AB 1600.
• Designated for booking fees: This designation represents funds set aside to offset future
anticipated cost increases in the fees that the County of San Bernardino charges the City for the
booking of prisoners.
• Designated for sphere of influence and multi-species habitat plan: These designations provide
funding to enable the City to meet our commitment for processing these two important programs in
partnership with the County. Council actions have created the City's involvement with these two
policy areas.
• Designated for -guaranteed investment contract: This designation represents funds that were
invested in a Guaranteed Investment Contract (GIC) in order to generate an interest revenue flow to
assist in funding contractual labor agreements during a time period in which the City's budgeted
revenue was experiencing unusual fluctuation. These funds are not available for withdrawal until FY
2009/10 and have already been committed by the City Council to fully fund the Fire District's GASB
45 liability at that time.
• Designated for information technology: This designation is comprised of the net of Information
Technology Fee revenues which are governed by AB1600 and the related expenditures to enhance
technology for the Community Development departments.
• Designated for capital proiects: This designation represents funds set aside by the City Council to
complete specific capital projects.
• Designated for-general plan update: This designation is comprised of General Plan Update Fee
revenues which are governed by AB1600. The revenues will be accumulated for the eventual
funding of the next General Plan update for the City.
• Designated for spay/neuter program: This designation is comprised of funding set aside to
provide future enhancements to the Animal Center's spay and neuter program.
• Designated for unrealized pain on investments: This designation offsets the valuation allowance
recorded at fiscal year end to mark the City's investment portfolio to market value.
• Designed for radio system acquisition: This designation represents funds set aside for the
replacement of the City's 800 MHZ radio equipment.
• Designed for mobile home park program: This designation is comprised of the net of Mobile
Home Lot Fees and the related expenditures to enforce California Health and Safety Codes
pertaining to the eight mobile home parks in the City of Rancho Cucamonga.
The balance sheet presents three other major funds, the Fire District Special Revenue Fund, the
Redevelopment Agency Capital Project Fund and the Redevelopment Agency Debt Service Fund.
The Fire District Special Revenue Fund (inclusive of the Fire District's General Fund, Community Facilities
District (CFD) 85-1 Fund, and Community Facilities District (CFD) 88-1 Fund) has a fund balance of
$16,448,564, which decreased by $241,167 from the prior year. The Fire District's General Fund utilized
$399,350 of fund balance due to less than anticipated property tax revenues and interest earnings offset by
higher than anticipated fire permit revenues, salary savings, contract services savings, and less than
anticipated costs for fuel and utilities. The Fire District's CFD 85-1 contributed approximately $179,912 to
fund balance due to savings in contact services and slightly higher than anticipated assessment revenues.
The Fire District Special Revenue Fund fund balance has reserves of $750,478, of which $691,292 is for
encumbrances and $59,186 is for prepaid costs. There is also $15,698,086 designated in the Fire District
Special Revenue Fund indicating the City Council's plans for the future usage of the District's resources for
capital projects (including construction of Station 7), vehicle and equipment replacement, employee leave
payouts, land acquisition, working capital, and PIERS rate stabilization.
12
The Redevelopment Agency's Capital Project Fund has a fund balance of $289,816,959, which decreased
by $4,615,140 from the prior year. The decrease is mainly due to declining interest earnings on the
Agency's cash and investment. The Redevelopment Agency's capital project fund balance has reserves of
$141,758,201 of which $11,684,357 is for encumbrances, $4,441,829 is for land held for resale,
$121,707,916 is for long-term notes and loans receivable, $3,953,624 is for advances to other funds, and
$475 is for prepaid costs. It also has $148,058,758 designated for continuing projects related to affordable
housing and the usage of bond proceeds.
The Redevelopment Agency's Debt Service Fund has a fund balance of$142,263,354, which has decreased
by $6,819,788 from the prior year. The decrease is due to the $32,109,879 SERAF payment to the County
noted earlier offset by property tax increment exceeding general government and debt service expenditures.
The Redevelopment Agency's debt service fund balance has reserves of $6,679,267 for encumbrances. It
also has designated fund balance of $2,088,321 for vehicle and equipment replacement, $131,830,102 for
debt service, and $1,665,664 for unrealized gain on investments.
None of these funds has an unreserved/undesignated fund balance.
The other governmental funds are what make up the remainder of the combined fund balance for all
governmental funds. These funds consist of the City's 50 special revenue funds and 14 capital project funds.
These funds have a combined fund balance of $91,681,570, which has increased by $9,471,504 from the
prior year, primarily due to the $10.087 million of revenues that were recognized to move funds to be utilized
for undergrounding utilities from an agency fund to a special revenue fund. The other governmental funds
have a reserved fund balance of$1,979,790 for encumbrances.
While the special revenue funds have a combined unreserved/undesignated fund balance of $90,401,811,
and the capital project funds have a combined unreserved/undesignated fund balance of ($700,031), it
should be noted that unreserved/undesignated fund balances in special revenue and capital project funds
must be utilized for specific purposes and are not available for general City operations. Most such funds are
accumulated over time until they are sufficient to pay for planned capital and infrastructure projects.
Proprietary Funds. The City's proprietary funds consist of two major enterprise funds and two internal
service funds. The two major enterprise funds are the Sports Complex Fund, which accounts for the
activities of the Sports Complex, and the Municipal Utility Fund, which accounts for the City's electric utility
operations. The internal service funds are the Vehicle and Equipment Replacement Fund and the Computer
Equipment/Technology Replacement Fund.
Net assets for the enterprise funds are $33,251,313 of which $29,732,535 represents the amount invested in
capital assets and $1,318,141 represents the amount for public benefit. Unrestricted net assets amount to
$2,200,637. The increase in net assets for the enterprise funds is $490,348, after restatements of$476,377
(see Note 12 to the financial statements for further detail of the restatements), as a result of routine
operations and services from the Municipal Utility.
Net assets for the internal service funds are $16,903,510, of which $4,919,846 represents the amount
invested in capital assets. Unrestricted net assets amount to $11,983,664, which will be used to cover future
vehicle and equipment and computer equipment/technology replacements. Total net assets decreased for
these funds by$1,692,616 due to replacement needs exceeding current year user charges.
13
General Fund Budgetary Highlights
During the year, with the recommendation from the City's staff, the City Council may revise the City's budget
as needed. Adjustments were made periodically as additional appropriations were necessary to cover the
cost of projects that either had required change orders for additional work, or the estimated cost at the
beginning of the project changed due to external factors. Adjustments were also made through increases or
decreases to budgets in order to maintain the current level of services. For example, increased development
activity may result in the need to utilize additional contract inspector services to handle the additional
workload. All amendments that either increase or decrease appropriations are approved by the City Council.
For the City's General Fund, ending revenues of $61,947,831 were $625,249 less than the final budgeted
revenues of $62,573,080. This negative variance was primarily due to less than anticipated tax revenue,
charges for services, and interest earnings as a result of the economic downturn, which is offset by the
effects of GASB 31 (fair value of investments). The remaining difference is due to offsetting variances within
other line items.
The General Fund's actual ending expenditures of $81,833,803 were $2,768,457 less than the final budget
of $84,602,260. The main contributor to the savings across the departments was the City's attrition
management program in which all vacant positions were reviewed and determined whether to be refilled or
to remain vacant. The program resulted in most vacant positions not being filled in the current year. The
program rendered salary and benefits savings among all departments, yet ensured the least amount of
internal organizational disruption. There was also savings of$431,958 in public safety—police, primarily due
to vacancies not being filled at the County Sheriff level which resulted in contract savings to the City.
Community development— planning had a positive budget variance of$416,164 due to less than anticipated
requests for contract inspections. There were also savings in contract services across departments.
Capital Assets and Debt Administration
Capital Assets
As stated in the Overview of the Financial Statements, the new financial statement format required by GASB
34 reflects the capitalization and depreciation of infrastructure and other capital assets (e.g., buildings,
vehicles, furniture and fixtures, etc.).
At the end of the fiscal year, the City had $751,299,890 invested in a broad range of capital assets
(see Table 3 below). This amount represents a net increase (including additions and deductions) of
$29,752,581.
14
TABLE 3
CAPITAL ASSETS ATYEAR-END
(NET OF DEPRECIATION,IN THOUSANDS)
For the year ended June 30
Governmental Business-Type
Activities Activities Total
2010 2009 2010 2009 2010 2009
Land $ 83,403 $ 83,196 $ 5,451 $ 5,451 $ 88,854 $ 88,647
Right-of-way 223,219 223,219 - - 223,219 223,219
Construction in progress 33,695 20,973 - - 33,695 20,973
Buildings and improvements 122,701 121,400 10,370 10,990 133,071 132,390
Equipment and vehicles 10,268 11,389 38 47 10,306 11,436
Furniture and fixtures 1,372 1,683 45 53 1,417 1,736
Infrastructure 246,297 229,132 13,814 14,014 260,111 243,146
Intangible 612 - 14 626 -
TOTALS $ 721,567 $ 690,992 $ 29,732 $ 30,555 $ 751,299 $ 721,547
The most significant change in capital assets for governmental activities is the increase in infrastructure of
$17,165,439. The increases in infrastructure related to the acquisition of right of ways for streets and horse
trails throughout the City, improvements to the City's streets and storm drains, traffic signal controller
replacement, and library material additions. The most significant change for business-type activities is the
depreciation of the various fixed assets.
Additional information on the City's capital assets can be found Note 5 to in the financial statements.
Debt Administration
At year end, the City's governmental activities had total debt outstanding in the amount of$439,834,885 for
bonds (RDA), loans (RDA), capital lease, claims and judgments payable, and accrued employee benefits
compared to $449,229,380 in the prior year, a decrease of$9,394,495. (See Table 4 below). The decrease
was primarily due to principal payments on outstanding debt and the amortization of bond premiums. This
decrease was partially offset by an increase in the City's claims and judgments payable and its employee
benefits liability.
TABLE 4
OUTSTANDING DEBT,AT YEAR END
(IN THOUSANDS)
For the year ended June 30
Governmental Business-Type
Activities Activities Total
2010 2009 2010 2009 2010 2009
Tax Allocation Bonds $ 404,990 $ 413,655 $ - $ - $ 404,990 $ 413,655
Developer Loans 20,005 20,755 - - 20,005 20,755
Capital Lease 29 47 - - 29 47
CVWD-Payment Deferral 17 - - - 17 -
ClaimsandJudgments Payable 2,509 2,406 - - 2,509 2,406
Accrued Employee Benefits 7,650 7,527 - - 7,650 7,527
Unamortized Bond Premium 4,634 4,839 - - 4,634 4,839
TOTALS $ 439,834 $ 449,229 $ - $ - $ 439,834 $ 449,229
15
Standard & Poor's Corporation and Moody's Investors Service have assigned, respectively, the tax allocation
bonds ratings of"AAA" and "Aaa" upon their issuance.
Additional information on the City's outstanding debts can be found in the financial statements note 7 of this
report.
Economic Factors and Next Year's Budgets
In its fourth quarterly report of 2010, the UCLA Anderson Forecast calls for"modest growth and distressingly
high unemployment" for most of 2011, with an acceleration of growth late next year that will gradually lower
the unemployment rate. The California forecast reads similarly, with slow growth expected until the end of
next year. The Los Angeles County projections appear slightly more optimistic as 2010's high
unemployment rates begin to gradually descend early next year. All three forecasts are brighter for 2012 as
the economies grow more rapidly and unemployment rates continue to drop.
The Fiscal Year 2010/11 General Fund Budget of$62,794,080 was adopted with a planned use of$942,400
of reserves. It represents a reduction from the prior year of 5.5%, principally as a result of a projected
reduction in property taxes, sales tax, and franchise fees. The FY 2010/11 Budget required difficult
decisions and collaborative efforts throughout the organization. It also included sacrifices to help the City
meet its service obligations yet still retain fiscal responsibility. The budget preserves core services and
continues its priority on public safety. While the FY 2010/11 Budget reflects significantly reduced revenues,
the City's dedicated employees remain committed to providing the community with the best services possible
utilizing the resources available during these difficult times.
Questions or requests for information regarding the City of Rancho Cucamonga's Fiscal Year 2010/11
budget should be directed to the Finance Department at the address below.
Contacting the City's Financial Management
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a
general overview of the City of Rancho Cucamonga's finances and to show the City's accountability for the
money it receives. Questions concerning any of the information provided in this report or requests for
additional financial information should be addressed to the Finance Department at the City of
Rancho Cucamonga, 10500 Civic Center Drive, Rancho Cucamonga, CA 91730.
16
CITY OF RANCHO CUCAMONGA
STATEMENT OF NET ASSETS
JUNE 30, 2010
Primary Government
Governmental Business-Type
Activities Activities Total
Assets:
Cash and investments $ 528,459,394 $ 2,914,012 $ 531,373,406
Receivables:
Accounts 16,559,045 1,626,637 18,185,682
Taxes 8,506,302 - 8,506,302
Notes and loans 129,894,377 13,537 129,907,914
Accrued interest 824,094 2,407 826,501
Deferred loans 443,049 - 443,049
Grants 3,715,833 - 3,715,833
Internal balances 66,662 (66,662) -
Prepaid costs 64,011 - 64,011
Deposits 20,000 - 20,000
Due to external parties/outside agencies 65,519 - 65,519
Deferred charges 5,726,314 - 5,726,314
Prepaid other post employment benefits 16,492,809 - 16,492,809
Land held for resale 4,411,829 - 4,411,829
Restricted assets:
Cash and investments with fiscal agent 23,939,793 - 23,939,793
Capital assets not being depreciated 340,317,454 5,451,015 345,768,469
Capital assets, net of depreciation 381,249,901 24,281,520 405,531,421
Total Assets 1,460,756,386 34,222,466 1,494,978,852
Liabilities:
Accounts payable 12,472,929 842,880 13,315,809
Accrued liabilities 2,930,718 39,658 2,970,376
Accrued interest 6,979,766 - 6,979,766
Unearned revenue 542,455 - 542,455
Deposits payable 70,590 155,277 225,867
Due to other governments 443,049 - 443,049
Noncurrent liabilities:
Due within one year 14,472,937 - 14,472,937
Due in more than one year 425,361,948 - 425,361,948
Total Liabilities 463,274,392 1,037,815 464,312,207
Net Assets:
Invested in capital assets,
net of related debt 402,124,347 29,732,535 431,856,882
Restricted for:
Other post employment benefits 16,492,809 - 16,492,809
Community development projects 20,676,912 - 20,676,912
Public safety 137,285 - 137,285
Community services 13,708,950 - 13,708,950
Capital projects 284,121,587 - 284,121,587
Debt service 121,794,538 - 121,794,538
Fire protection 16,448,564 - 16,448,564
Public benefit- Municipal Utility - 1,318,141 1,318,141
Unrestricted 121,977,002 2,133,975 124,110,977
Total Net Assets $ 997,481,994 $ 33,184,651 $ 1,030,666,645
See Notes to Financial Statements 17
CITY OF RANCHO CUCAMONGA
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2010
Program Revenues
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs
Primary Government:
Governmental Activities:
General government $ 81,999,335 $ 2,955,830 $ 99,185 $ -
Public safety- police 27,424,940 1,258,742 247,505 -
Public safety-fire protection 26,525,691 1,420,881 6,855 77,613
Public safety-animal center 2,475,862 451,383 - -
Community development 22,444,355 1,933,934 1,821,282 195,810
Community services 13,065,728 3,211,238 1,102,891 -
Engineering and public works 32,984,795 3,396,052 2,997,896 59,603,960
Interest on long-term debt 28,386,763 - - -
Total Governmental Activities 235,307,469 14,628,060 6,275,614 59,877,383
Business-Type Activities:
Sports Complex 2,087,757 447,079 - -
Municipal Utility 9,777,796 11,071,047 - -
Total Business-Type Activities 11,865,553 11,518,126 - -
Total Primary Government $ 247,173,022 $ 26,146,186 $ 6,275,614 $ 59,877,383
General Revenues:
Taxes:
Property taxes, levied for general purpose
Admissions tax
Transient occupancy taxes
Sales taxes
Franchise taxes
Motor vehicle in lieu-unrestricted
Use of money and property
Other
Transfers
Total General Revenues and Transfers
Change in Net Assets
Net Assets at Beginning of Year
Restatement of Net Assets
Net Assets at End of Year
See Notes to Financial Statements 18
Net(Expenses) Revenues and Changes in Net Assets
Primary Government
Governmental Business-Type
Activities Activities Total
$ (78,944,320) $ - $ (78,944,320)
(25,918,693) - (25,918,693)
(25,020,342) - (25,020,342)
(2,024,479) - (2,024,479)
(18,493,329) - (18,493,329)
(8,751,599) - (8,751,599)
33,013,113 - 33,013,113
(28,386,763) - (28,386,763)
(154,526,412) - (154,526,412)
(1,640,678) (1,640,678)
1,293,251 1,293,251
(347,427) (347,427)
(154,526,412) (347,427) (154,873,839)
152,192,987 - 152,192,987
- 11,638 11,638
1,586,652 - 1,586,652
21,586,138 - 21,586,138
5,708,397 - 5,708,397
522,294 - 522,294
21,378,598 383,583 21,762,181
5,053,904 33,088 5,086,992
66,911 (66,911) -
208,095,881 361,398 208,457,279
53,569,469 13,971 53,583,440
943,436,126 32,694,303 976,130,429
476,399 476,377 952,776
$ 997,481,994 $ 33,184,651 $ 1,030,666,645
See Notes to Financial Statements 19
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30,2010
Special Capital Projects
Revenue Funds Funds
Redevelopment
General Fire District Agency
Assets:
Cash and investments $ 55,397,000 $ 17,019,819 $ 220,291,207
Receivables:
Accounts 1,288,677 293,886 -
Taxes 5,434,106 446,226 431,515
Notes and loans - - 129,894,377
Accrued interest 65,263 16,645 534,950
Deferred loans - - -
Grants - - -
Prepaid costs 4,350 59,186 475
Deposits 20,000 - -
Due from other funds 6,118,412 230,051
Advances to other funds 57,161,058 3,953,624
Due from external parties/outside agencies 65,519 -
Land held for resale - 4,411,829
Restricted assets:
Cash and investments with fiscal agents - - 48,379
Total Assets $ 125,554,385 $ 17,835,762 $ 359,796,407
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 1,442,365 $ 206,734 $ 2,077,945
Accrued liabilities 1,362,139 862,036 60,930
Deferred revenues 49,315,824 - 8,186,461
Unearned revenues - - -
Deposits payable 70,590 -
Due to other governments - - -
Due to other funds 318,428 2,793,054
Advances from other funds - - 56,861,058
Total Liabilities 52,190,918 1,387,198 69,979,448
Fund Balances:
Reserved:
Reserved for encumbrances 934,207 691,292 11,684,357
Reserved for prepaid costs 4,350 59,186 475
Reserved for land held for resale - - 4,411,829
Reserved for notes and loans - - 121,707,916
Reserved for advances to other funds 9,821,226 - 3,953,624
Reserved for deposits 20,000 - -
Unreserved:
Unreserved,reported in nonmajor:
Special revenue funds - - -
Capital projects funds -
Designated for self-insurance 8,401,532 - -
Designated for employee leave payouts 5,372,560 2,277,940 -
Designated for PERS rate stabilization - 2,598,840 -
Designated for information technology 444,000 - -
Designated for dispatch system acquisition - 322,394 -
Designated for radio system acquisition 361,722 - -
Designated for communication - 150,000 -
Designated for booking fees 1,391,059 - -
Designated for City facilities'capital repair 20,121,111 - -
Designated for capital facilities repair - 1,367,333 -
Designated for vehicle and equipment replacement 1,907,954 -
Designated for paramedic equipment replacement - 28,456 -
Designated for changes in economic circumstances 13,745,456 -
Designated for law enforcement 4,487,858 -
Designated for contract development services 1,584,285 -
Designated for Sphere of Influence 695,710 -
Designated for Multi-Species Habitat Plan 200,000 -
Designated for working capital 3,139,704 2,496,457
Designated for spay/neuter program 266,812 - -
Designated for unrealized gain on investments 758,023 27,583 1,874,113
Designated for general plan update 39,139 - -
Designated for capital improvement projects 1,550,000 4,521,129 146,184,645
Designated for mobile home park program 24,713 - -
Designated for debt service - - -
Total Fund Balances 73,363,467 16,448,564 289,816,959
Total Liabilities and Fund Balances $ 125,554,385 $ 17,835,762 $ 359,796,407
See Notes to Financial Statements 20
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30,2010
Debt Service
Funds
Other Total
Redevelopment Governmental Governmental
Agency Funds Funds
Assets:
Cash and investments $ 125,167,691 $ 98,292,106 $ 516,167,823
Receivables:
Accounts 15,095 14,961,387 16,559,045
Taxes 1,673,921 520,534 8,506,302
Notes and loans - - 129,894,377
Accrued interest 104,395 89,940 811,193
Deferred loans - 443,049 443,049
Grants 3,715,833 3,715,833
Prepaid costs - 64,011
Deposits - 20,000
Due from other funds 244,994 6,593,457
Advances to other funds - 61,114,682
Due from external parties/outside agencies 65,519
Land held for resale - - 4,411,829
Restricted assets:
Cash and investments with fiscal agents 20,315,248 3,576,166 23,939,793
Total Assets $ 147,276,350 $ 121,844,009 $ 772,3069913
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 5,012,980 $ 3,412,097 $ 12,152,121
Accrued liabilities 16 645,597 2,930,718
Deferred revenues - 17,383,642 74,885,927
Unearned revenues 542,455 542,455
Deposits payable - 70,590
Due to other governments 443,049 443,049
Due to other funds 3,481,975 6,593,457
Advances from other funds - 4,253,624 61,114,682
Total Liabilities 5,0129996 30,162,439 158,732,999
Fund Balances:
Reserved:
Reserved for encumbrances 6,679,267 1,979,790 21,968,913
Reserved for prepaid costs - - 64,011
Reserved for land held for resale 4,411,829
Reserved for notes and loans 121,707,916
Reserved for advances to other funds 13,774,850
Reserved for deposits - 20,000
Unreserved:
Unreserved,reported in nonmajor:
Special revenue funds 90,401,811 90,401,811
Capital projects funds (700,031) (700,031)
Designated for self-insurance 8,401,532
Designated for employee leave payouts 7,650,500
Designated for PERS rate stabilization 2,598,840
Designated for information technology 444,000
Designated for dispatch system acquisition 322,394
Designated for radio system acquisition 361,722
Designated for communication 150,000
Designated for booking fees 1,391,059
Designated for City facilities'capital repair 20,121,111
Designated for capital facilities repair - 1,367,333
Designated for vehicle and equipment replacement 2,088,321 3,996,275
Designated for paramedic equipment replacement - 28,456
Designated for changes in economic circumstances 13,745,456
Designated for law enforcement 4,487,858
Designated for contract development services 1,584,285
Designated for Sphere of Influence 695,710
Designated for Multi-Species Habitat Plan 200,000
Designated for working capital 5,636,161
Designated for spay/neuter program - 266,812
Designated for unrealized gain on investments 1,665,664 4,325,383
Designated for general plan update - 39,139
Designated for capital improvement projects 152,255,774
Designated for mobile home park program - 24,713
Designated for debt service 131,830,102 - 131,830,102
Total Fund Balances 142,263,354 91,681,570 613,573,914
Total Liabilities and Fund Balances $ 147,276,350 $ 121,844,009 $ 772,306,913
See Notes to Financial Statements 21
THIS PAGE INTENTIONALLY LEFT BLANK
22
CITY OF RANCHO CUCAMONGA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET ASSETS
JUNE 30, 2010
Fund balances of governmental funds $ 613,573,914
Amounts reported for governmental activities in the Statement of Net Assets are
different because:
Capital assets net of depreciation have not been included as financial resources
in governmental fund activity. 716,647,509
Bond issuance cost is an expenditure in the governmental funds, but it is
a deferred charge in the Statement of Net Assets. 5,726,314
Long-term liabilities and accrued employee benefits that have not been included in
the governmental fund activity:
Long-term liabilities (432,184,385)
Accrued employee benefits (7,650,500)
Accrued interest payable for the current portion of interest due on long-term liabilities
has not been reported in the governmental funds. (6,979,766)
Revenues reported as deferred revenue in the governmental funds and recognized
in the Statement of Activities. These are included in the intergovernmental revenues
in the governmental fund activity. 74,885,927
Internal service funds are used by management to charge the costs of certain
activities, such as equipment replacement, to individual funds. The assets and
liabilities of the internal service funds must be added to the Statement of Net Assets. 16,970,172
Governmental funds report all contributions in relation to the Annual Required
Contribution (ARC)for OPEB as expenditures, but in the Statement of Net Assets
any excess or deficiencies in relation to the ARC are recorded as an asset or a liability. 16,492,809
Net assets of governmental activities $ 997,481,994
See Notes to Financial Statements 23
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTALFUNDS
FOR THE YEAR ENDED JUNE 30, 2010
Special Capital
Revenue Funds Projects Funds
Redevelopment
General Fire District Agency
Revenues:
Taxes $ 47,418,524 $ 21,299,543 $ 19,376,233
Licenses and permits 3,419,014 627,172 -
Intergovernmental 908,234 2,000 -
Charges for services 2,175,274 85,377 -
Use of money and property 1,676,173 266,871 6,044,859
Fines and forfeitures 1,396,037 20,663 -
Contributions 49,188 4,525 -
Developer participation - - -
Miscellaneous 3,997,927 514,305 27,497
Total Revenues 61,040,371 22,820,456 25,448,589
Expenditures:
Current:
General government 12,201,631 - 3,923,642
Public safety- police 26,741,834 - -
Public safety-fire protection - 39,938,206 -
Public safety-animal center 2,475,862 - -
Community development 6,075,153 - 105,813
Community services 4,196,787 - -
Engineering and public works 12,278,473 - -
Capital outlay 978,517 361,311 14,728,970
Debt service:
Principal retirement - - 2,867,013
Interest and fiscal charges - - 15,443,065
Total Expenditures 64,948,257 40,299,517 37,068,503
Excess (Deficiency)of Revenues
Over(Under) Expenditures (3,907,886) (17,479,061) (11,619,914)
Other Financing Sources (Uses):
Transfers in 692,504 17,231,500 7,535,810
Transfers out (15,951,339) - (531,036)
Long-term debt issued - - -
Proceeds from sale of capital asset 214,956 6,394 -
Total Other Financing Sources
(Uses) (15,043,879) 17,237,894 7,004,774
Net Change in Fund Balances (18,951,765) (241,167) (4,615,140)
Fund Balances:
Beginning of year 92,315,232 16,689,731 294,432,099
End of Year $ 73,363,467 $ 16,448,564 $ 289,816,959
See Notes to Financial Statements 24
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTALFUNDS
FOR THE YEAR ENDED JUNE 30, 2010
Debt Service
Funds Other Total
Redevelopment Governmental Governmental
Agency Funds Funds
Revenues:
Taxes $ 77,504,933 $ 15,107,892 $ 180,707,125
Licenses and permits - - 4,046,186
Intergovernmental - 14,772,653 15,682,887
Charges for services - 4,183,749 6,444,400
Use of money and property 2,122,594 3,084,891 13,195,388
Fines and forfeitures - - 1,416,700
Contributions - 728,538 782,251
Developer participation - 3,925,926 3,925,926
Miscellaneous 10,706 11,229,281 15,779,716
Total Revenues 79,638,233 53,032,930 241,980,579
Expenditures:
Current:
General government 54,934,158 7,524,516 78,583,947
Public safety- police - 145,365 26,887,199
Public safety-fire protection - 77,613 40,015,819
Public safety-animal center - - 2,475,862
Community development - 13,994,715 20,175,681
Community services - 8,295,474 12,492,261
Engineering and public works - 8,578,403 20,856,876
Capital outlay 2,551,383 5,472,995 24,093,176
Debt service:
Principal retirement 7,248,156 18,393 10,133,562
Interest and fiscal charges 12,966,200 2,084 28,411,349
Total Expenditures 77,699,897 44,109,558 264,125,732
Excess (Deficiency)of Revenues
Over(Under) Expenditures 1,938,336 8,923,372 (22,145,153)
Other Financing Sources (Uses):
Transfers in - 686,883 26,146,697
Transfers out (9,458,660) (138,751) (26,079,786)
Long-term debt issued 700,536 - 700,536
Proceeds from sale of capital asset - - 221,350
Total Other Financing Sources
(Uses) (8,758,124) 548,132 988,797
Net Change in Fund Balances (6,819,788) 9,471,504 (21,156,356)
Fund Balances:
Beginning of year 149,083,142 82,210,066 634,730,270
End of Year $ 142,263,354 $ 91,681,570 $ 613,573,914
See Notes to Financial Statements 25
CITY OF RANCHO CUCAMONGA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2010
Net change in fund balances-total governmental funds $ (21,156,356)
Amounts reported for governmental activities in the Statement of Activities are
different because:
Governmental funds report capital outlays as expenditures. However, in the Statement
of Activities, the costs of those assets is allocated over their estimated useful lives
as depreciation expense. This is the amount by which capital outlays exceeded
depreciation in the current period. 30,074,092
The issuance of long-term liabilities (e.g. bonds, leases and loans) provides current
financial resources to governmental funds, while the repayment of the principal of
long-term liabilities consumes the current financial resources of governmental funds. 9,267,867
Accrued interest for long-term liabilities do not require the use of current financial resources
and therefore are not reported as expenditures in the governmental funds. This is the net
change in accrued interest for the current period. 69,972
Governmental funds report all contributions in relation to the Annual Required
Contribution (ARC)for OPEB as expenditures, however in the Statement of Activities
only the ARC is an expense. 15,803,290
Compensated absences expenses reported in the Statement of Activities do not
require the use of current financial resources and, therefore, are not reported as
expenditures in governmental funds. (1,433,873)
Certain revenues were measurable but not available and, therefore, could not be reported
as revenues on the modified accrual basis, but are considered revenues for the
Statement of Activities. 23,113,492
Internal service funds are used by management to charge the costs of certain
activities, such as equipment replacement, to individual funds. The net revenues
(expenses)of the internal service funds is reported with governmental activities. (2,169,015)
Change in net assets of governmental activities $ 53,569,469
See Notes to Financial Statements 26
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON STATEMENT(BUDGETARY BASIS)
GENERALFUND
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 92,315,232 $ 92,315,232 $ 92,315,232 $
Resources(Inflows):
Taxes 51,569,350 47,796,300 47,418,524 (377,776)
Licenses and permits 3,174,840 3,362,090 3,419,014 56,924
Intergovernmental 522,870 1,005,860 908,234 (97,626)
Charges for services 2,636,120 2,663,230 2,175,274 (487,956)
Use of money and property 1,712,180 1,544,040 1,676,173 132,133
Fines and forfeitures 1,081,290 1,201,480 1,396,037 194,557
Contributions 41,900 61,870 49,188 (12,682)
Miscellaneous 4,243,780 4,049,940 3,997,927 (52,013)
Transfers in 500,000 692,400 692,504 104
Proceeds from sale of capital asset - 195,870 214,956 19,086
Amounts Available for Appropriation 157,797,562 154,888,312 154,263,063 (625,249)
Charges to Appropriation(Outflow):
General government
General overhead 3,454,440 3,040,696 3,014,307 26,389
Personnel overhead 635,600 890,730 491,819 398,911
City council 143,590 140,920 134,166 6,754
City manager 1,097,230 1,130,330 1,112,167 18,163
City clerk 2,650 2,660 2,655 5
Administrative services 282,930 244,300 240,497 3,803
Business licenses 332,390 332,530 327,627 4,903
City facilities 1,886,710 2,108,390 1,858,096 250,294
Finance 961,710 965,770 962,897 2,873
Geographic information systems 350,220 348,590 342,818 5,772
Management information services 2,726,560 2,621,230 2,553,855 67,375
Personnel 466,600 371,480 344,331 27,149
Purchasing 519,430 519,790 494,986 24,804
Risk management 203,250 179,080 172,221 6,859
Treasury management 6,940 6,060 5,070 990
Records management 460,640 459,820 454,598 5,222
Public safety-police
Sheriff contract services 28,174,670 27,173,790 26,741,834 431,956
Public safety-animal center
Animal care and services 2,537,530 2,528,070 2,526,057 2,013
Community development
Planning 2,338,110 2,615,250 2,199,086 416,164
Planning commission 12,520 9,470 9,147 323
Code enforcement 860,660 847,180 845,996 1,184
Administration 415,170 1,065,640 999,700 65,940
Building and safety 2,448,140 2,317,010 2,306,270 10,740
Community Services
Administration 4,513,350 4,452,950 4,192,770 260,180
Park and recreation commission 4,220 4,230 4,017 213
Engineering and Public Works
Engineering administration 769,540 749,760 730,818 18,942
Development management 1,190,100 1,095,926 1,065,815 30,111
Engineering-NPDES 516,990 511,064 398,706 112,358
Project management 729,060 717,160 709,821 7,339
Traffic management 279,040 284,910 279,724 5,186
Street and park maintenance 4,472,060 4,361,850 4,090,090 271,760
Vehicle and equipment maintenance 1,382,070 1,222,030 1,100,907 121,123
Facilities maintenance 4,112,910 4,074,810 3,944,375 130,435
Capital outlay 3,911,340 1,248,604 1,225,221 23,383
Transfers out 935,300 15,960,180 15,951,339 8,841
Total Charges to Appropriations 73,133,670 84,602,260 81,833,803 2,768,457
Budgetary Fund Balance,June 30(Budgetary Basis) $ 84,663,892 $ 70,286,052 72,429,260 $ 2,143,208
Encumbrances 934,207
Budgetary Fund Balance,June 30(GAAP Basis) $ 73,363,467
See Notes to Financial Statements 27
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON STATEMENT(BUDGETARY BASIS)
FIRE DISTRICT
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 16,689,731 $ 16,689,731 $ 16,689,731 $ -
Resources(Inflows):
Taxes 21,099,410 21,731,780 21,299,543 (432,237)
Licenses and permits 317,430 333,970 627,172 293,202
Intergovernmental - 2,000 2,000 -
Charges for services 73,580 77,550 85,377 7,827
Use of money and property 429,430 344,130 266,871 (77,259)
Fines and forfeitures 10,250 6,270 20,663 14,393
Contributions 23,440 4,520 4,525 5
Miscellaneous 72,550 501,010 514,305 13,295
Transfers in 2,084,500 17,194,760 17,231,500 36,740
Proceeds from sale of capital asset - 10,000 6,394 (3,606)
Amounts Available for Appropriation 40,800,321 56,895,721 56,748,081 (147,640)
Charges to Appropriation (Outflow):
Public safety-fire protection 25,394,700 41,436,900 40,048,623 1,388,277
Capital outlay 3,714,000 3,927,400 942,186 2,985,214
Total Charges to Appropriations 29,108,700 45,364,300 40,990,809 4,373,491
Budgetary Fund Balance,June 30(Budgetary Basis) $ 11,691,621 $ 11,531,421 15,757,272 $ 4,225,851
Encumbrances 691,292
Budgetary Fund Balance,June 30(GAAP Basis) $ 16,448,564
See Notes to Financial Statements 28
CITY OF RANCHO CUCAMONGA
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
JUNE 30,2010
Business-Type Activities-Enterprise Funds Governmental
Activities-
Sports Municipal Internal
Complex Utility Totals Service Funds
Assets:
Current:
Cash and investments $ 29,110 $ 2,884,902 $ 2,914,012 $ 12,291,571
Receivables:
Accounts 30,171 1,596,466 1,626,637 -
Notes and loans - 13,537 13,537 -
Accrued interest - 2,407 2,407 12,901
Total Current Assets 59,281 4,497,312 4,556,593 12,304,472
Noncurrent:
Capital assets-net of accumulated depreciation 15,831,914 13,900,621 29,732,535 4,919,846
Total Noncurrent Assets 15,831,914 13,900,621 29,732,535 4,919,846
Total Assets $ 15,891,195 $ 18,397,933 $34,289,128 $ 17,224,318
Liabilities and Net Assets:
Liabilities:
Current:
Accounts payable $ 69,625 $ 773,255 $ 842,880 $ 320,808
Accrued liabilities 33,154 6,504 39,658 -
Deposits payable - 155,277 155,277 -
Total Current Liabilities 102,779 935,036 1,037,815 320,808
Total Liabilities 102,779 935,036 1,037,815 320,808
Net Assets:
Invested in capital assets 15,831,914 13,900,621 29,732,535 4,919,846
Restricted for public benefit- Municipal Utility - 1,318,141 1,318,141 -
Unrestricted (43,498) 2,244,135 2,200,637 11,983,664
Total Net Assets 15,788,416 17,462,897 33,251,313 16,903,510
Total Liabilities and Net Assets $ 15,891,195 $ 18,397,933 $34,289,128 $ 17,224,318
Reconciliation of Net Assets to the Statement of Net Assets
Net Assets per Statement of Net Assets- Proprietary Funds $33,251,313
Prior years'accumulated adjustment to reflect the consolidation of
internal service funds activities related to the enterprise funds (66,662)
Net Assets per Statement of Net Assets $33,184,651
See Notes to Financial Statements 29
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Business-Type Activities -Enterprise Funds Governmental
Activities-
Sports Municipal Internal
Complex Utility Totals Service Funds
Operating Revenues:
Sales and service charges $ 447,079 $ 11,071,047 $ 11,518,126 $ 4,270
Rents 320,845 - 320,845 -
Miscellaneous 32,093 995 33,088 1,500
Total Operating Revenues 800,017 11,072,042 11,872,059 5,770
Operating Expenses:
Salaries and benefits 713,642 187,197 900,839 -
Maintenance and operations 577,475 8,402,742 8,980,217 796,492
Contractual services 169,563 496,542 666,105 -
Depreciation expense 627,077 685,898 1,312,975 1,687,300
Total Operating Expenses 2,087,757 9,772,379 11,860,136 2,483,792
Operating Income(Loss) (1,287,740) 1,299,663 11,923 (2,478,022)
Nonoperating Revenues(Expenses):
Admissions tax 11,638 - 11,638 -
Interest revenue 399 62,339 62,738 319,570
Contributions - - - 36,766
Gain (loss)on disposal of fixed assets (564) (4,853) (5,417) (47,329)
Total Nonoperating
Revenues(Expenses) 11,473 57,486 68,959 309,007
Income(Loss)Before Transfers (1,276,267) 1,357,149 80,882 (2,169,015)
Transfers in 625,489 - 625,489 -
Transfers out - (692,400) (692,400) -
Changes in Net Assets $ (650,778) $ 664,749 $ 13,971 $ (2,169,015)
Net Assets:
Beginning of year, as originally reported $ 16,439,194 $ 16,321,771 $ 32,760,965 $ 18,596,126
Restatements - 476,377 476,377 476,399
Beginning of year, as restated 16,439,194 16,798,148 33,237,342 19,072,525
Changes in Net Assets (650,778) 664,749 13,971 (2,169,015)
End of Fiscal Year $ 15,788,416 $ 17,462,897 $ 33,251,313 $ 16,903,510
See Notes to Financial Statements 30
CITY OF RANCHO CUCAMONGA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Business-Type Activities-Enterprise Funds
Governmental
Activities-
Sports Municipal Internal
Complex Utility Totals Service Funds
Cash Flows from Operating Activities:
Cash received from customers and users $ 859,499 $ 10,959,707 $ 11,819,206 $ 5,770
Cash paid to supplies for goods and services (744,807) (8,952,645) (9,697,452) (769,555)
Cash paid to employees for services (723,592) (191,760) (915,352)Net Cash Provided (Used) by
Operating Activities (608,900) 1,815,302 1,206,402 (763,785)
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out - (692,400) (692,400) -
Cash transfers in 625,489 - 625,489 -
Admissions tax received 12,123 - 12,123 -
Net Cash Provided (Used) by
Non-Capital Financing Activities 637,612 (692,400) (54,788) -
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets - (19,446) (19,446) (1,675,193)
Proceeds from the sale of capital assets - - - (47,329)
Net Cash Provided (Used) by
Capital and Related Financing Activities - (19,446) (19,446) (1,722,522)
Cash Flows from Investing Activities:
Interest received 398 61,836 62,234 322,164
Net Cash Provided (Used) by
Investing Activities 398 61,836 62,234 322,164
Net Increase(Decrease) in Cash
and Cash Equivalents 29,110 1,165,292 1,194,402 (2,164,143)
Cash and Cash Equivalents at Beginning of Year - 1,719,610 1,719,610 14,455,714
Cash and Cash Equivalents at End of Year $ 29,110 $ 2,884,902 $ 2,914,012 $ 12,291,571
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income(loss) $ (1,287,740) $ 1,299,663 $ 11,923 $ (2,478,022)
Adjustments to reconcile operating income(loss)
net cash provided (used) by operating activities:
Depreciation 627,077 685,898 1,312,975 1,687,300
(Increase)decrease in accounts receivable 59,482 (159,799) (100,317) -
(Increase)decrease in deposits receivable - 1,477 1,477 -
(Increase)decrease in notes and loans receivable - (13,537) (13,537) -
(Increase)decrease in prepaid costs - 525 525 -
Increase(decrease) in accounts payable 2,231 (55,363) (53,132) 26,937
Increase(decrease) in accrued liabilities (9,950) (4,563) (14,513) -
Increase(decrease) in deposits payable - 61,001 61,001 -
Total Adjustments 678,840 515,639 1,194,479 1,714,237
Net Cash Provided (Used) by
Operating Activities $ (608,900) $ 1,815,302 $ 1,206,402 $ (763,785)
Non-Cash Investing, Capital, and Financing Activities:
Contributions from governmental funds $ - $ - $ - $ 36,766
See Notes to Financial Statements 31
CITY OF RANCHO CUCAMONGA
STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
JUNE 30, 2010
Agency
Funds
Assets:
Cash and investments $ 24,854,233
Receivables:
Accounts 46,186
Taxes 170,524
Interest 14,441
Restricted assets:
Cash and investments with fiscal agents 12,722,719
Total Assets $ 37,808,103
Liabilities:
Accounts payable $ 71,721
Accrued liabilities 37,665
Deposits payable 7,619,360
Due to external parties/outside agencies 25,173
Payable to trustee 30,054,184
Total Liabilities $ 37,808,103
See Notes to Financial Statements 32
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2010
I. SIGNIFICANT ACCOUNTING POLICIES
Note 1: Organization and Summary of Significant Accounting Policies
a. Description of Entity
The City of Rancho Cucamonga was incorporated on November 30, 1977, under the
laws of the State of California and enjoys all the rights and privileges applicable to a
General Law City. It is governed by an elected five-member board. As required by
accounting principles generally accepted in the United States of America, these financial
statements present the City of Rancho Cucamonga (the City) and its component units,
entities for which the City is considered financially accountable.
The inclusion of an organization within the scope of the reporting entity of the City of
Rancho Cucamonga is based on the provisions of GASB Statement No. 14. The blended
component units discussed below, although legally separate entities, are in substance
part of the government operation and so data from these component units has been
combined herein. The following criteria were used in the determination of the blended
component units:
1. The members of the City Council also act as the governing body of the Rancho
Cucamonga Redevelopment Agency (the Agency), the Rancho Cucamonga Public
Improvement Corporation (the Improvement Corporation), the Rancho Cucamonga
Fire Protection District (the Fire District), the Rancho Cucamonga Library (the
Library) and the Rancho Cucamonga Public Financing Authority (the Financing
Authority).
2. The Agency, the Improvement Corporation, the Fire District, the Library and the
Public Financing Authority are managed by employees of the City. A portion of the
City's personnel costs is allocated to these component units each year.
3. The City, the Agency, the Improvement Corporation, the District, the Library and the
Financing Authority are financially interdependent. They provide financial
benefit/burden to the City.
Blended Component Units
The Rancho Cucamonga Redevelopment Agency was established on May 20, 1981,
pursuant to the State of California Health and Safety Code, Section 33000. Its purpose is
to prepare and carry out plans for the improvement, rehabilitation and development of
blighted areas within the territorial limits of the City of Rancho Cucamonga. Separate
financial statements may be obtained from the Agency.
The Rancho Cucamonga Public Improvement Corporation was incorporated on
November 14, 1988, under the Non-Profit Public Benefit Corporation Law of the State of
California. The Corporation was established for charitable purposes including rendering
financial assistance to the City by financing, acquiring, constructing, improving and
leasing public improvements for the benefit of residents of the City and the surrounding
area. Separate financial statements are not available for the Corporation.
33
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
The Rancho Cucamonga Fire Protection District (formerly, Foothill Fire Protection
District) was a special district formed by the County of San Bernardino for the purpose of
fire suppression within its boundaries. Effective July 1, 1989, operations of this district
were taken over by the City of Rancho Cucamonga. The district still operates as a
separate special district; however, now it is under the control of the City of Rancho
Cucamonga instead of the County of San Bernardino. Separate financial statements are
available for the District.
The Rancho Cucamonga Library was part of the San Bernardino County Library System
in which the City of Rancho Cucamonga participated. Effective July 1, 1994, and
pursuant to California Code Section 19104, the City withdrew from the County Library
System. As of this date, the library operates as a separate entity under the control of the
City. Separate financial statements are not available for the Library.
The Rancho Cucamonga Public Financing Authority was established on April 21, 1999,
pursuant to Article I (commencing with Section 6500) of Chapter 5 of Division 7 of Title I
of the California Government Code. Its purpose is to facilitate the financing and the
refinancing of construction, expansion, upgrading and improvement of the public capital
facilities necessary to support the rehabilitation and construction of residential and
economic development within the City. Separate financial statements are not available for
the Public Financing Authority.
b. Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net assets and the
statement of activities) report information on all of the nonfiduciary activities of the
primary government and its component units. For the most part, the effect of interfund
activity has been removed from these statements. Governmental activities, which
normally are supported by taxes and intergovernmental revenues, are reported
separately from business-type activities, which rely to a significant extent on fees and
charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a
given function or segment is offset by program revenues. Direct expenses are those that
are clearly identifiable with a specific function or segment. Program revenues include:
1) charges to customers or applicants who purchase, use or directly benefit from goods,
services or privileges provided by a given function or segment, and 2) grants and
contributions that are restricted to meeting the operational or capital requirements of a
particular function or segment. Taxes and other items not properly included among
program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and
fiduciary funds, even though the latter are excluded from the government-wide financial
statements. Major individual governmental funds and major individual enterprise funds
are reported as separate columns in the fund financial statements.
c. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and
fiduciary fund financial statements. Revenues are recorded when earned and expenses
are recorded when a liability is incurred, regardless of the timing of related cash flows.
34
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Property taxes are recognized as revenues in the year for which they are levied. Grants
and similar items are recognized as revenue as soon as all eligibility requirements
imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting. Revenues
are recognized as soon as they are both measurable and available. Revenues are
considered to be available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. For this purpose, the government
considers revenues to be available if they are collected within 60 days of the end of the
current fiscal period, with the exception of certain intergovernmental revenues which is
310 days. Expenditures generally are recorded when a liability is incurred, as under
accrual accounting. However, debt service expenditures, as well as expenditures related
to compensated absences and claims and judgments, are recorded only when payment
is due.
The City's fiduciary fund financial statements only report agency funds. Agency funds
are used to account for situations where the government's role is purely custodial. All
assets reported in an agency fund are offset by a liability to the party on whose behalf
they are held. Agency funds have no measurement focus.
Property taxes, franchise taxes, licenses and interest associated with the current fiscal
period are all considered to be susceptible to accrual and so have been recognized as
revenues of the current fiscal period. Only the portion of special assessments receivable
due within the current fiscal period is considered to be susceptible to accrual as revenue
of the current period. All other revenue items are considered to be measurable and
available only when the government receives cash.
The City reports the following major governmental funds:
• The General Fund is the general operating fund of the City. All general tax receipts
and fee revenue not allocated by law, Council policy or contractual agreement to
other funds are accounted for in the General Fund. General Fund expenditures
include operations traditionally associated with activities, which are not required to be
accounted for or paid by another fund.
• The Fire District Fund accounts 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 Rancho Cucamonga Redevelopment Agency Capital Project Fund accounts for
the acquisition and construction of major facilities within the Rancho Cucamonga
Redevelopment Project Area.
• The Rancho Cucamonga Redevelopment Agency Debt Service Fund accounts for
the accumulation of resources for the payment of interest and principal on long-term
debt of the Agency.
The City reports the following major proprietary funds:
• The Sports Complex Fund accounts for personnel and operating costs directly
associated with the operation of the baseball facility, which is the home of the
Rancho Cucamonga Quakes.
35
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
• The Municipal Utility Fund accounts 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.
Additionally, the City reports the following fund types:
• Internal service funds account for the financial transactions related to repair,
replacement and maintenance of City-owned vehicles and equipment and the City's
general information systems and telecommunications hardware and software.
• Fiduciary funds account for assets held by the City in a purely custodial capacity.
The fiduciary fund type the City maintains is an agency fund. The City's agency
funds are used to account for deposits held by the City in its fiduciary capacity and to
account for assessments received for various purposes which are restricted for
payment of principal, interest and penalties on special obligation bonds.
Private-sector standards of accounting and financial reporting issued prior to
December 1989, generally are followed in both the government-wide and proprietary fund
financial statements to the extent that those standards do not conflict with or contradict
guidance of the Governmental Accounting Standards Board. Governments also have the
option of following subsequent private-sector guidance for their business-type activities
and enterprise funds, subject to this same limitation. The government has elected not to
follow subsequent private-sector guidance.
As a general rule, the effect of interfund activity has been eliminated from the
government-wide financial statements. Exceptions to this general rule are charges
between the government's proprietary funds functions and various other functions of the
government. Elimination of these charges would distort the direct costs and program
revenues reported for the various functions concerned.
Amounts reported as program revenues include: 1) charges to customers or applicants
for goods, services or privileges provided, 2) operating grants and contributions, and
3) capital grants and contributions, including special assessments. Internally dedicated
resources are reported as general revenues rather than as program revenues. Likewise,
general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating
items. Operating revenues and expenses generally result from providing services and
producing and delivering goods in connection with a proprietary fund's principal ongoing
operations. The principal operating revenues of the Enterprise Funds and of the Internal
Service Funds are charges to customers for sales and services. Operating expenses for
Enterprises Funds and Internal Service Funds include the cost of sales and services,
administrative expenses and depreciation on capital assets. All revenues and expenses
not meeting this definition are reported as non-operating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the
government's policy to use restricted resources first, and then unrestricted resources as
they are needed.
36
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
d. Assets, Liabilities and Net Assets or Equity
Cash and Investments
All cash and investments, except those that are held by fiscal agents, are held in a
City pool. These pooled funds are available upon demand and therefore are
considered cash and cash equivalents for purposes of the statement of cash flows.
Investments held by fiscal agents with an original maturity of three months or less are
also considered cash equivalents and are shown as restricted assets for financial
statement presentation purposes.
Investments for the City, as well as for its component units, are reported at fair value.
The City's policy is generally to hold investments until maturity.
Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements
outstanding at the end of the fiscal year are referred to as either "due to/from other
funds" (i.e., the current portion of interfund loans) or "advances to/from other funds"
(i.e., the non-current portion of interfund loans). All other outstanding balances
between funds are reported as "due to/from other funds." Any residual balances
outstanding between the governmental activities and business-type activities are
reported in the government-wide financial statements as "internal balances."
Advances between funds, as reported in the fund financial statements, are offset by a
fund balance reserve account in applicable governmental funds to indicate that they
are not available for appropriation and are not expendable available financial
resources.
All trade and property tax receivables are shown net of allowance for uncollectibles.
Prepaid Costs
Certain payments to vendors reflect costs applicable to future accounting periods and
are recorded as prepaid items in both government-wide and fund financial
statements. The fund balances in the governmental fund types have been reserved
for amounts equal to the prepaid items in the fund-level statements, since these
amounts are not available for appropriation.
Land Held for Resale
Land purchased for resale is capitalized as inventory at acquisition costs as the City
expects to sell this land with no decline in value. The fund balances in the
governmental fund types have been reserved for amounts equal to the land held for
resale in the fund-level statements, since these amounts are not available for
appropriation.
Restricted Assets
Certain proceeds of debt issues, as well as certain resources set aside for their
repayment, are classified as restricted assets on the balance sheet because their use
is limited by applicable bond covenants.
37
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Capital Assets
Capital assets, which include property, plant, equipment, infrastructure (e.g., roads,
bridges, sidewalks and similar items) and intangible assets, are reported in the
applicable governmental or business-type activities columns in the government-wide
financial statements. The City defines capital assets as assets with an initial,
individual cost of more than $5,000 (amount not rounded) and an estimated useful
life in excess of one year. Such assets are recorded at historical cost when
purchased or constructed. Donated capital assets are recorded at estimated fair
market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the
assets or materially extend assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are
constructed. Interest incurred during the construction phase of capital assets of
business-type activities is included as part of the capitalized value of the assets
constructed.
Property, plant, equipment, and infrastructure of the primary government, as well as
its component units, are depreciated using the straight-line method over the following
estimated useful lives:
Assets Years
Building improvements 10-50
Improvements other than buildings 10-40
Computer equipment and software 3-15
Equipment and vehicles 3-20
Furniture and fixtures 3-20
Infrastructure 10-75
Accrued Employee Benefits
The City's policy permits employees to accumulate earned but unused vacation and
sick pay benefits. The total amount of liability for unused vacation and sick pay
benefits is accrued when incurred in the government-wide financial statements. The
City utilizes the General Fund and the Fire District Special Revenue Fund in the
governmental fund financial statements to account for the short-term portion of its
liability. The short-term portion is the unused reimbursable leave still outstanding
following an employee's resignation or retirement.
Vacation pay is payable to employees at the time a vacation is taken or upon
termination of employment. Fire District employees cannot accrue more than one and
one-half times their regular annual entitlement.
Sick leave is payable when an employee is unable to work because of illness. For
City employees, those who terminate their employment after five years of continuous
service and have at least 50% of five years sick leave accrued on the books upon
termination may be paid for 120 hours of the accrued leave.
38
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
For Fire District employees, sick leave may be accumulated indefinitely or an
employee with ten or more years of service is eligible to convert unused sick leave to
vacation in accordance with the following and with any remainder of hours to still
remain unused sick time:
Accumulated Sick
Employee Leave Balance Vacation
Type Prior Calendar Year Conversion Rate
shift 108 - 144 hours one-half
shift 72 - 108 hours one-fourth
40-hour 90 - 120 hours one-half
40-hour 60 -90 hours one-fourth
Upon service retirement of a public safety employee, the option exists to sell back up
to one-half of total accumulated sick time or have the time credited toward service in
accordance with the Public Retirement Law. All unused sick leave is forfeited upon
termination, other than for normal retirement.
Long-Term Obligations
In the government-wide financial statements and proprietary fund types in the fund
financial statements, long-term debt and other long-term obligations are reported as
liabilities in the applicable governmental activities, business-type activities or
proprietary fund type statement of net assets. Bond premiums and discounts, as well
as issuance costs, are deferred and amortized over the life of the bonds using the
effective interest method. Bonds payable are reported net of the applicable bond
premium or discount. Bond issuance cost are reported as deferred charges and
amortized over the term of the related debt.
In the fund financial statements, governmental fund types recognize bond premiums
and discounts, as well as bond issuance costs, during the current period. The face
amount of debt issued is reported as other financing sources. Premiums received on
debt issuances are reported as other financing sources while discounts on debt
issuances are reported as other financing uses. Issuance costs, whether or not
withheld from the actual debt proceeds received, are reported as debt service
expenditures.
Fund Equity
In the fund financial statements, governmental funds report reservations of fund
balance for amounts that are not available for appropriation or are legally restricted
by outside parties for use for a specific purpose. Designations of fund balance
represent the City Council's plans for the future usage of City resources.
Property Tax
Property tax revenue is recognized on the modified accrual basis, that is, in the fiscal
year for which the taxes have been levied providing they become available. Available
means then due or past due and receivable within the current period and collected
within the current period or expected to be collected soon enough thereafter to be
39
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
used to pay liabilities of the current period. The County of San Bernardino collects
property taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day
in January proceeding the fiscal year for which the taxes are levied.
Taxes are levied on both real and personal property as it exists on that date. The tax
levy covers the fiscal period July 1 to June 30. All secured personal property taxes
and one-half of the taxes on real property are due November 1; the second
installment is due February 1. All taxes are delinquent, if unpaid, on December 10
and April 10, respectively. Unsecured personal property taxes become due on the
first of March each year and are delinquent, if unpaid, on August 31.
Functional Classifications
Expenditures of the governmental funds are classified by function. Functional
classifications are defined as follows:
• General Government includes legislative activities, City Clerk, City Attorney, City
Manager as well as management or supportive services across more than one
functional area.
• Public Safety—Police includes those activities which involve police protection.
• Public Safety - Fire Protection includes activities of the fire protection district
which involved in the protection of people and property from fire as well as
emergency preparedness.
• Public Safety—Animal Center includes those activities which involve animal care
and services.
• Community Development includes those activities which involve planning and
redevelopment, as well as building and safety.
• Community Services includes activities which provide recreation, cultural and
educational services.
• Engineering and Public Works includes all maintenance, engineering and capital
improvements which relate to streets, parks, flood control and other public
facilities.
e. Reconciliation of Government-Wide and Fund Financial Statements
Explanation of certain differences between the governmental fund balance sheet and
the government-wide statement of net assets:
The governmental fund balance sheet includes reconciliation between fund
balance - governmental funds and net assets of governmental activities as
reported in the government-wide statement of net assets. One element of that
reconciliation explains that "long-term debt and accrued employee benefits have
not been included in the governmental fund activity." The detail of the
($432,184,385) long-term debt difference is as follows:
40
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Long-term debt:
Tax allocation bonds payable $ (404,990,000)
Unamortized bond premium (4,634,306)
Loans payable (20,005,200)
Leases payable (29,287)
Claims and judgments payable (2,509,075)
Payment deferral (16,517)
Net adjustment to reduce fund balance of total
governmental funds to arrive at net assets of
governmental activities $ (432,184,385)
Explanation of certain differences between the governmental fund statement of
revenues, expenditures and changes in fund balances and the government-wide
statement of activities:
The governmental fund statement of revenues, expenditures and changes in
fund balances includes reconciliation between net change in fund balances of
total governmental funds and change in net assets of governmental activities as
reported in the government-wide statement of activities. One element of that
reconciliation explains that "governmental funds report capital outlays as
expenditures. However, in the statement of activities, the cost of those assets is
allocated over their estimated useful lives as depreciation expense." The details
of this $30,074,092 difference are as follows:
Capital outlay $ 47,012,506
Depreciation expense (15,083,968)
Loss from disposition of capital assets (1,854,446)
Net adjustment to increase net changes in fund
balances of total governmental funds to arrive at
changes in net assets of governmental activities $ 30,074,092
Another element of that reconciliation states that "the issuance of long-term debt
(e.g. bonds, leases) provides current financial resources to governmental funds,
while the repayment of the principal of long-term debt consumes the current
financial resources of governmental funds." The details of this $9,267,867
difference are as follows:
41
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Issuance of long-term debt:
Loans payable $ (700,536)
Payment deferral (16,517)
Principal repayments:
Tax allocation bonds 8,665,000
Loans payable 1,450,169
Lease payable 18,393
Amortization of bond premium and cost of issuance (250,020)
Amortization of cost of issuance 204,634
Net changes in claims and judgments liability (103,256)
Net adjustment to increase net changes in fund balance
of total governmental funds to arrive at changes in net
assets of governmental activities. $ 9,267,867
II. STEWARDSHIP
Note 2: Stewardship, Compliance and Accountability
a. General Budget Policies
The annual budget adopted by the City Council provides for the general operation of the
City. It includes proposed expenditures and the means of financing them. The City
Council approves each year's budget submitted by the City Manager prior to the
beginning of the new fiscal year. The Council conducts public hearings prior to its
adoption, and when required during the period, and also approves supplemental
appropriations. There were several supplemental appropriations required during the year.
A detailed mid-year review was conducted at which time a revised budget was adopted.
There were no significant non-budgeted financial activities during the year.
The City Council may transfer funds between funds or activities set forth in the budget.
The City Manager may transfer funds between line items within an appropriation as set
forth in the budget and may transfer appropriations between activities within any fund.
The level of budgetary control (that is the level at which expenditures cannot legally
exceed the appropriated amount) is established at the department level within the
General Fund and at the function level for Special Revenue, Capital Project Funds and
Debt Service Funds.
Basis of Budgeting
Budgets for governmental funds are adopted on a basis consistent with generally
accepted accounting principles (GAAP) except that for budgeting purposes only
encumbrances are treated as expenditures. A reconciliation has been provided on
the applicable schedule when the basis of budgeting differs from GAAP.
For the fiscal year 2009-2010, the following funds had no adopted annual budgets:
42
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 2: Stewardship, Compliance and Accountability(Continued)
• Transportation Enhancement Act
• SB 140
• Teen Connection Program Grant
• COPS in School Grant
• Underground Utilities
• Henderson/Wardman Drainage
• Federal Grant Fund — Drier
• OTS 2005 Seatbelt Grant
• Homeland Security Grant 2005
• Assessment District 84-2
• Assessment District 86-2
• Public Library Bond Act-2000
These funds had no adopted budget due to the timing of the usage of these grant
and capital project funds. Money will be budgeted as needed based on specific
projects to be completed with these funds.
b. Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and
services. Encumbrances outstanding at year-end are reported as a reservation of fund
balance. They represent the estimated amount of the expenditure ultimately to result if
unperformed contracts in progress at year-end are completed. They do not constitute
expenditures or estimated liabilities. Encumbrances outstanding at June 30, 2010,
amounted to $21,968,913.
c. Deficit Fund Balances or Net Assets
The following funds have a deficit at June 30, 2010:
Special Revenue Funds:
Pedestrian Grant $ (1,417,021)
Community Development Block Grant (483,762)
California Literacy Campaign (8,860)
Used Oil Recycling (9,125)
Energy Efficient&Conservation Block Grant (63,572)
Safe Routes to School Program (12)
Department of Homeland Security Grant (19,192)
Homeland Security Grant 2005 (25,410)
Capital Projects Funds:
Assessment District 86-2 (41,128)
CFD 2001-01 (2,077,534)
CFD 2003-01 Project Fund (1,244,316)
Public Library Bond Act-2000 (1,498,042)
The City expects to eliminate these deficits with anticipated future revenues from grants,
deferred payments and reimbursements.
43
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
III. DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
As of June 30, 2010, cash and investments were reported in the accompanying financial
statements as follows:
Governmental activities $ 552,398,237
Business-type activities 2,914,012
Fiduciary funds 37,576,952
Total Cash and Investments $ 592,889,201
The City follows the practice of pooling cash and investments of all funds, except for funds
required to be held by fiscal agents under provisions of bond indentures. Interest income
earned on pooled cash and investments is allocated quarterly to the various funds based on
average daily cash balances. Interest Income from cash and investments with fiscal agents
is credited directly to the related fund.
Deposits
At June 30, 2010, the carrying amount of the City's deposits was $8,417,171 and the
bank balance was $8,618,627. The $201,456 difference represents outstanding checks
and other reconciling items.
The California Government Code requires California banks and savings and loan
associations to secure a City's deposits by pledging government securities with a value of
110% of a City's deposits. California law also allows financial institutions to secure City
deposits by pledging first trust deed mortgage notes having a value of 150% of a City's
total deposits. The City Treasurer may waive the collateral requirement for deposits
which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal
and state chartered banks is held in safekeeping by an authorized Agent of Depository
recognized by the State of California Department of Banking. The collateral for deposits
with savings and loan associations is generally held in safekeeping by the Federal Home
Loan Bank in San Francisco, California as an Agent of Depository.
These securities are physically held in an undivided pool for all California public agency
depositors. Under Government Code Section 53655, the placement of securities by a
bank or savings and loan association with an "Agent of Depository" has the effect of
perfecting the security interest in the name of the local governmental agency.
Accordingly, all collateral held by California Agents of Depository are considered to be
held for, and in the name of, the local governmental agency.
Investments
Under provision of the City's investment policy, and in accordance with the California
Government Code, the following investments are authorized:
44
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 3: Cash and Investments (Continued)
• U.S. Government Agency Securities
• Certificates of Deposit (or Time Deposits)
• Negotiable Certificates of Deposit
• Banker's Acceptances
• Commercial Paper
• Local Agency Investment Fund (State Pool)
• Deposit of Funds
• Repurchase and Investment Agreements
Investments Authorized by Debt Agreements
The above investments do not address investment of debt proceeds held by a bond
trustee. Investments of debt proceeds held by a bond trustee are governed by provisions
of the debt agreements, rather than the general provisions of the California Government
Code or the City's investment policy.
Investments in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is
regulated by California Government Code Section 16429 under the oversight of the
Treasurer of the State of California. LAIF is overseen by the Local Agency Investment
Advisory Board, which consists of five members, in accordance with State statute. The
State Treasurer's Office audits the fund annually. The fair value of the position in the
investment pool is the same as the value of the pool shares.
GASB Statement No. 31
The City adopted GASB Statement No. 31, Accounting and Financial Reporting for
Certain Investments and for External Investment Pools, as of July 1, 1997. GASB
Statement No. 31 establishes fair value standards for investments in participating interest
earning investment contracts, external investment pools, equity securities, option
contracts, stock warrants and stock rights that have readily determinable fair values.
Accordingly, the City reports its investments at fair value in the balance sheet. All
investment income, including changes in the fair value of investments, is recognized as
revenue in the operating statement.
Credit Risk
The City's investment policy limits investments in medium-term notes (MTN's) in short-
term rating of at least 'A' or 'A1/P1' and a long-term rating of 'A' is required. As of
June 30, 2010, the City invested in Federal Farm Credit Bank, Federal Home Loan Bank,
Federal Home Loan Mortgage Corp. and Federal National Mortgage Association which
were all rated "AAA" by Moody's and by S&P at June 30, 2010.
All securities were investment grade and were legal under state and City law.
Investments in U.S. government securities are not considered to have credit risk and,
therefore, their credit quality is not disclosed. As of June 30, 2010, the City's investments
in external investment pools and money market mutual funds are unrated.
45
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 3: Cash and Investments (Continued)
Custodial Credit Risk
The custodial credit risk for deposits is the risk that, in the event of the failure of a
depository financial institution, a government will not be able to recover deposits or will
not be able to recover collateral securities that are in the possession of an outside party.
The custodial credit risk for investments is the risk that, in the event of the failure of the
counterparty to a transaction, a government will not be able to recover the value of
investment or collateral securities that are in the possession of an outside party.
As of June 30, 2010, none of the City's deposits or investments were exposed to
custodial credit risk.
Concentration of Credit Risk
The City is in compliance with restrictions imposed by its investment policy, which limits
certain types of investments. As of June 30, 2010, in accordance with GASB Statement
No. 40, if the City has invested more than 5% of its total investments in any one issuer
then it is exposed to credit risk. The following investments are considered exposed to
credit risk.
Federal Farm Credit Bank 17%
Federal Home Loan Bank 14%
Federal Home Loan Mortgage Corporation 18%
Federal National Mortgage Association 16%
Investments guaranteed by the U.S. government and investments in mutual funds and
external investment pools are excluded from this.
Interest Rate Risk
The City's investment policy limits investment maturities as a means of managing its
exposure to fair value losses arising from increasing interest rates. The City's investment
policy establishes a maximum maturity of 180 days for Banker's Acceptances, 270 days
for Commercial Papers, one year for Repurchase Agreements and five years for all other
individual investments. The only exception to these maturity limits shall be the
investment of the gross proceeds of tax-exempt bonds. The City has elected to use the
segmented time distribution method of disclosure for its interest rate risk.
46
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 3: Cash and Investments (Continued)
As of June 30, 2010, the City had the following investments and original maturities:
Investment Maturities (in Years)
180 days 180 days to 270 days to 3-5 Fair
or less 270 days 3 years years Value
Investments
Local Agency Investment Fund $ 109,466,891 $ - $ - $ - $ 109,466,891
US Treasury - - 13,127,661 - 13,127,661
Federal Governmental Agencies
Federal Farm Credit Bank 7,203,375 7,288,750 39,933,751 42,016,875 96,442,751
Federal Home Loan Bank - - 18,388,750 19,713,906 78,927,812
Federal Home Loan Mortgage Corp. 6,567,834 - 51,833,542 49,392,475 107,793,851
Federal National Mortgage Assoc. - - 63,588,406 31,370,781 94,959,187
Certificates of Deposits - 6,655,923 - - 6,655,923
Municipal Bonds - - - 5,107,050 5,107,050
Government Managed Rate Accounts 3,430,629 - - - 3,430,629
Commercial Paper 14,996,615 - 1,506,485 - 16,503,100
Money Market Mutual Funds 15,394,663 - - - 15,394,663
Investments with Fiscal Agents:
Money Market Mutual Funds 36,662,512 - - - 36,662,512
$ 193,722,519 $ 13,944,673 $ 188,378,595 $147,601,087 $584,472,030
Note 4: Notes and Loans Receivables
Notes and loans receivables consist of the following at June 30, 2010:
1. On October 16, 1991, the Rancho Cucamonga Redevelopment Agency and Forrest
L. and Lilionne M. Perry entered into a loan agreement, whereby the Agency loaned
Perry $408,000 for the purpose of upgrading and refurbishing a certain business. The
loan is secured by an unsubordinated Leasehold Deed of Trust. As of June 30, 2010,
the loan receivable amounted to $287,866.
2. In January 1997, the Agency entered into an agreement to loan Villa Pacifica
Associates, a California Limited Partnership, up to $3,080,000 to develop senior
rental housing for low and moderate income households. The term of the loan is
40 years, with simple interest accruing at 3% per annum on the outstanding principal
balance. Payments of principal and interest on the loan are due and payable only to
the extent that 50% of the net annual cash flow from the development is available. As
of June 30, 2010, the outstanding balance remaining of $4,169,176, including
accrued interest of$1,175,994. Accrued interest is offset by deferred revenue.
3. On September 1, 2005, the Agency entered into a loan agreement with Northtown
Housing Development Corporation for the purchase of undeveloped real property
and the development of an apartment complex (San Sevaine)which will increase the
supply of affordable housing to low and moderate income households for a period of
ninety-nine (99) years. This loan is a line of credit not-to-exceed $40,700,000 with
simple interest accruing at 1% per annum from the date of disbursement for a term of
55 years (2060), as modified on May 6, 2009 with Amendment#2.
47
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 4: Notes and Loans Receivables (Continued)
As of June 30, 2010, the advances paid against this line of credit amount to
$40,457,658 and accrued interest amounts to $639,807 for a total of $41,097,465.
Accrued interest is offset by deferred revenue.
4. On July 21, 2003, the Rancho Cucamonga Redevelopment Agency entered into a
Disposition and Developer Agreement with Victoria Gardens, LLC. The Agency
conveyed 147 acres generally located north of Foothill Boulevard, west of the 1-15
Freeway and east of Day Creek Road in the City of Rancho Cucamonga in order for
the Developer to construct an open air mixed use complex. The Agency conveyed
the site to the Developer upon the execution of a promissory note to pay a cumulative
sum of $13,000,000 to the Agency over a term of thirty (30) years. The note
stipulates the following payment structure: (1) the Developer shall make annual
payments to the Agency equal to the amount required to amortize the excess return
at the Agency's cost of funds; (2) the Developer shall pay the Agency fifteen percent
(15%) of the difference between the net sale proceeds and the higher of the project
cost, or the initial gross proceeds of any loan; and (3) the Developer shall pay the
Agency fifteen percent (15%) of any positive net refinance proceeds. As of
June 30, 2010, no payments have been required, with the outstanding balance
remaining at$13,000,000.
5. On April 19, 2006, the Agency entered into a loan agreement with LINC-Pepperwood
Housing Investors, LP to provide financial assistance from the Low and Moderate
Housing Set-aside Fund to purchase and rehabilitate the Pepperwood Apartment
Homes, which will increase the supply of affordable housing to low and moderate
income households, for not less than ninety-nine (99) years. The loan is in the form
of a line of credit not-to-exceed $21,638,113, which includes the rollover of the BLT
Partnership No. 1 loan of $2,350,000 and an amendment and increase during fiscal
year 2006-2007 of $1,288,113. The outstanding principal balance of the loan will
accrue simple interest at 2% per annum from the date of disbursement for a term of
56 years (2062). In addition, to the extent there are Residual Receipts, the
Developer shall pay to the Agency 50% of the Residual Receipts from the preceding
year. The advances paid against this line of credit as of June 30, 2010, amounted to
$21,638,113 and accrued interest amounts to $1,627,711, for a total balance of
$23,265,824. Accrued interest is offset by deferred revenue.
6. On September 1, 2005, the Agency entered into a loan agreement with HB Housing
Partners, L.P. to provide financial assistance from the Low and Moderate Housing
Set-aside Fund to purchase and rehabilitate the Woodhaven Manor Apartments,
which will increase the supply of affordable housing to low and moderate income
households for not less than ninety-nine (99) years. The loan is in the form of a line
of credit not-to-exceed $9,000,000. Simple interest accrues on the advances as
follows: 1) 3% per annum from the date of disbursement through and including the
date immediately prior to September 21, 2022; and 2) 2% per annum from
September 21, 2002 through September 21, 2060. In addition, to the extent there
are Residual Receipts, the Developer shall pay to the Agency either 33% or 50% of
the Residual Receipts from the preceding year. As of June 30, 2010, the advances
paid against this line of credit amounted to $9,000,000 and accrued interest amounts
to $1,145,214 for a total of $10,145,214. Accrued interest is offset by deferred
revenue.
48
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 4: Notes and Loans Receivables (Continued)
7. On March 9, 2006, the Agency entered into a loan agreement with The Southern
California Housing Development Corporation for the acquisition, construction and
operation of affordable housing apartments which will increase the supply of very-
low, low and moderate income households. This loan is a line of credit not-to-exceed
$6,500,000 with simple interest accruing at 1.5% per annum until June 27, 2035, and
2% per annum thereafter and payable without demand or notice on June 27, 2060.
As of June 30, 2010, the advances paid against this line of credit amounted to
$6,499,910 and accrued interest amounts to $183,924 for a total of $6,683,834.
Accrued interest is offset by deferred revenue.
8. On December 1, 2001, the Agency entered into a residual receipts promissory note
loan agreement in the form of a line of credit not-to-exceed $4,000,000 with Malvern
Housing Partners, LP and Southern California Housing Development Corporation for
the acquisition, construction and operation of a 49-unit senior multifamily apartment
project, known as Heritage Pointe Senior Apartments. A portion of the necessary
funding will be provided from proceeds of a $4,000,000 bond issue by Southern
California Housing Development Corporation. Funding provided by the Agency is in
the form of semi-annual principal payments toward these bonds from the Agency's
low and moderate income housing fund. As payments are made by the Agency,
beginning April 1, 2003, these amounts shall be added to and become the principal
balance of this Residual Receipts Note, and will accrue simple interest at 1% per
annum from the date of payment through December 2056. Annual payments of
principal and accrued interest shall not commence until the operation of the project
has generated residual receipts. As of June 30, 2010, the advances paid against this
line of credit amounted to $565,788 and accrued interest amounts to $22,420, for a
total of$588,208. Accrued interest is offset by deferred revenue.
9. On September 1, 2008, the Agency entered into a residual receipts promissory note
loan agreement in the form of a line of credit not-to-exceed $27,565,000 with Rancho
Workforce Housing, L.P. for the acquisition, construction and development of a 166-
unit rental housing development, including 131 residential units for low and moderate
income residents. This loan bears simple interest of 2.386% compounded annually
from the date of disbursement, with a term commencing on the date of this
agreement and continuing for fifty-five (55) years from the date of the recordation of
the Certificate of Completion. Commencing after Borrower's fiscal year first ending
after the completion of construction of the development, Borrower shall make
repayments to the Agency equal to 50% of the Residual Receipts. As of
June 30, 2010, the advances paid against this line of credit amounted to
$16,806,399, and accrued interest amounts to $723,260, for a total of$17,529,659.
10. On September 26, 1994, the Agency entered into a Disposition and Development
Agreement (DDA) and loan agreement (as modified on March 22, 1996) for
$5,929,181 with North Town Housing Partners for the acquisition of the 88-unit
multifamily rental Del Norte housing project for low and moderate income
households. The term of the loan is 40 years, with simple interest accruing at 3% per
annum on the outstanding principal balance. Payments of principal and interest on
the loan are due and payable only to the extent that net annual cash flow from the
development is available. As of June 30, 2010, the outstanding balance amounts to
$8,597,313, including accrued interest of $2,668,132. Accrued interest is offset by
deferred revenue.
49
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 4: Notes and Loans Receivables (Continued)
11. On June 6, 2001, the Agency entered into a loan agreement (as updated on
December 1, 2002) for $4,700,000 with Northtown Housing Development Corp. for
the development of the Olen Jones Senior Apartments. The term of the loan is 55
years, with zero interest accruing for the first 15 years, then accruing simple interest
at 3% per annum for the remainder of the term. Payments of principal and interest
on the loan are due and payable only to the extent that net annual cash flow from the
development is available. As of June 30, 2010, the outstanding balance amounts to
$4,529,818.
Total loans receivables at June 30, 2010, including accrued interest of $8,186,462,
amounted to $129,894,377.
Note 5: Capital Assets
Capital asset activity for the year ended June 30, 2010, was as follows:
Adjusted
Beginning Beginning Ending
Balance Adjustments* Balance Increases Decreases Transfers Balance
Governmental Activities:
Capital assets,not being depreciated:
Land $ 83,196,344 $ $ 83,196,344 $ 206,979 $ $ $ 83,403,323
Right of way 223,219,486 223,219,486 - 223,219,486
Construction-in-progress 20,972,637 20,972,637 19,301,025 478,526 (6,100,491) 33,694,645
Total Capital Assets,
Not Being Depreciated 327,388,467 327,388,467 19,508,004 478,526 (6,100,491) 340,317,454
Capital assets,being depreciated:
Building Improvements 140,765,724 140,765,724 872,723 545,960 1,482,154 142,574,641
Improvement other than buildings 9,438,016 9,438,016 568,792 122,256 2,547,784 12,432,336
Equipment and vehicles 37,438,396 37,438,396 2,548,299 6,263,717 - 33,722,978
Furniture and fixtures 3,197,162 3,197,162 330,360 540,051 - 2,987,471
Infrastructure 386,573,555 386,573,555 24,579,725 1,087,664 2,070,553 412,136,169
Intangible - 829,399 829,399 316,559 - - 1,145,958
Total Capital Assets,
Being Depreciated 577,412,853 829,399 578,242,252 29,216,458 8,559,648 6,100,491 604,999,553
Less accumulated depreciation:
Building improvements 22,574,810 - 22,574,810 3,289,999 331,624 - 25,533,185
Improvement other than buildings 6,228,580 6,228,580 665,140 120,678 6,773,042
Equipment and vehicles 26,049,589 26,049,589 3,407,196 6,001,916 23,454,869
Furniture and fixtures 1,514,465 1,514,465 496,974 396,284 1,615,155
Infrastructure 157,441,668 - 157,441,668 8,730,401 333,226 165,838,843
Intangible - 353,000 353,000 181,558 - 534,558
Total Accumulated
Depreciation 213,809,112 353,000 214,162,112 16,771,268 7,183,728 - 223,749,652
Total Capital Assets,
Being Depreciated,Net 363,603,741 476,399 364,080,140 12,445,190 1,375,920 6,100,491 381,249,901
Governmental Activities
Capital Assets,Net $ 690,992,208 $ 476,399 $ 691,468,607 $ 31,953,194 $ 1,854,446 $ - $ 721,567,355
*Adjustments were made to implement the provisions GASB Statement No. 51, Accounting
and Financial Reporting for Intangible Assets.
50
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 5: Capital Assets (Continued)
Depreciation expense was charged to functions/programs of the primary government as
follows:
Government Activities:
General government $ 1,666,878
Public safety-police 507,686
Public safety-fire protection 670,023
Engineering and public works 9,687,578
Community development 1,983,787
Community services 568,016
Vehicle Replacement Fund 1,259,241
Computer Equip./Technology Replacement Fund 428,059
Total Governmental Activities $ 16,771,268
Adjusted
Beginning Beginning Ending
Balance Adjustments* Balance Increases Decreases Balance
Business-Type Activities:
Capital assets,not being depreciated:
Land $ 5,451,015 $ $ 5,451,015 $ $ $ 5,451,015
Total Capital Assets,
Not Being Depreciated 5,451,015 5,451,015 5,451,015
Capital assets,being depreciated:
Building improvements 17,203,473 17,203,473 - 17,203,473
Improvement other than buildings 3,797,414 3,797,414 3,797,414
Equipment and vehicles 497,797 497,797 78,684 419,113
Furniture and fixtures 98,559 98,559 16,185 82,374
Infrastructure 16,722,614 16,722,614 19,449 - 16,742,063
Intangible - 25,856 25,856 - - 25,856
Total Capital Assets,
Being Depreciated 38,319,857 25,856 38,345,713 19,449 94,869 38,270,293
Less accumulated depreciation:
Building improvements 6,893,768 - 6,893,768 430,074 - 7,323,842
Improvement other than buildings 3,117,045 - 3,117,045 189,870 - 3,306,915
Equipment and vehicles 450,542 (2,640) 447,902 10,998 78,122 380,778
Furniture and fixtures 45,819 (7,888) 37,931 10,154 11,330 36,755
Infrastructure 2,708,597 (449,854) 2,258,743 669,293 - 2,928,036
Intangible - 9,861 9,861 2,586 - 12,447
Total Accumulated
Depreciation 13,215,771 (450,521) 12,765,250 1,312,975 89,452 13,988,773
Total Capital Assets,
Being Depreciated, Net 25,104,086 476,377 25,580,463 (1,293,526) 5,417 24,281,520
Business-Type Activities
Capital Assets, Net $ 30,555,101 $ 476,377 $ 31,031,478 $ (1,293,526) $ 5,417 $ 29,732,535
*Adjustments were made to implement the provisions GASB Statement No. 51, Accounting
and Financial Reporting for Intangible Assets.
51
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 5: Capital Assets (Continued)
Depreciation expense was charged to functions/programs of the primary government as
follows:
Business-Type Activities:
Sports Complex $ 627,077
Municipal Utility 685,898
Total Business-Type Activites $ 1,312,975
Note 6: Interfund Receivable, Payable and Transfers
The composition of interfund balances as of June 30, 2010, was as follows:
Due To/From Other Funds
Due to Other Funds
Fire District Redevelopment Nonmajor
Special Agency Governmental
Funds Revenue Fund Capital Projects Funds Total
Due From Other Funds:
General $ 318,428 $ 2,548,060 $ 3,251,924 $ 6,118,412
Redevelopment Agency-
Capital Projects - - 230,051 230,051
Nonmajor Funds - 244,994 - 244,994
Total $ 318,428 $ 2,793,054 $ 3,481,975 $ 6,593,457
Due to/from other funds were made to cover negative cash balance at June 30, 2010.
Advances To/From Other Funds
Advances from Other Funds
Redevelopment Nonmajor
Agency Governmental
Funds Capital Projects Funds Total
Advances to Other Funds:
General $ 56,861,058 $ 300,000 $ 57,161,058
Redevelopment Agency-
Capital Projects - 3,953,624 3,953,624
Total $ 56,861,058 $ 4,253,624 $ 61,114,682
During the current and previous fiscal years, the City of Rancho Cucamonga has made loans to
the Rancho Cucamonga Redevelopment Agency. These loans which amount to $56,861,058
as of June 30, 2010, bear interest at rates up to 12% per annum depending upon when the loan
was initiated. The City may demand payment of all or a portion of the principal balance at any
time as funds become available; however, such demands are not anticipated with the next
fiscal year. As of June 30, 2010, accrued unpaid interest on these loans was$47,339,832.
The $300,000 advance from the General Fund to the Park Development Fund was done on
March 5, 1996, based upon Council approval. The advance was to provide funding of Phase I
for the Northeast Community Park and is to be repaid in the future (no specific date).
52
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 6: Interfund Receivable, Payable and Transfers (Continued)
During the formation of Community Facilities District CFD 2000-01 (District), a number of
meetings were held with property owners within the proposed boundaries to discuss
participation in the District and benefits to their property. As a result of those meetings, the
approved boundary map was modified at the landowners' request to exclude certain properties
from the District boundaries. Property owners that were excluded from the District boundaries,
but will be receiving direct benefit from the improvements constructed by CFD 2001-01, were
advised that reimbursement would be required when their properties are developed. The
Redevelopment Agency advanced the pro-rata share for properties that will receive benefit from
the improvements, but are not participating in the District. At June 30, 2010, the advance was
$3,953,624.
Interfund Transfers
Transfers Out:
Redevelopment Redevelopment
General Agency Agency Municipal Nonmajor
Funds Fund Capital Projects Debt Service Utility Funds Total
Transfers In:
General $ - $ $ - $ 692,400 $ 104 $ 692,504
Fire District 15,308,650 - 1,922,850 - - 17,231,500
Redevelopment Agency-
Capital Projects - - 7,535,810 - 7,535,810
Sports Complex 625,489 - - - - 625,489
Nonmajor Funds 17,200 531,036 - - 138,647 686,883
Total $ 15,951,339 $ 531,036 $ 9,458,660 $ 692,400 $ 138,751 $ 26,772,186
The General Fund transferred $625,489 to the Sports Complex to cover the budgeted amount
and $15,308,650 to the Fire District primarily to prefund the District's OPEB liability.
The Rancho Cucamonga Redevelopment Agency Debt Service Fund transferred $7,535,810 to
the Rancho Cucamonga Redevelopment Agency Capital Project Fund and $1,922,850 to the
Fire District to cover the cost of operations and capital projects.
The Municipal Utility transferred $692,400 to the General Fund to cover the cost of operations.
53
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 7: Long-Term Debt Obligations
a. Long-Term Debt—Governmental Activities
The following is a schedule of changes in governmental activities long-term debt for the
fiscal year ended June 30, 2010:
July 1,2009 Additions Repayments June 30,2010 One Year
Bonds:
Tax Allocation Refunding
Bonds-1999 Issue $ 38,400,000 $ $ 2,420,000 $ 35,980,000 $ 2,530,000
Tax Allocation Bonds
20011ssue 71,795,000 10,000 71,785,000 10,000
Tax Allocation Bonds
20041ssue 152,380,000 3,700,000 148,680,000 3,870,000
Tax Allocation Bonds
2007 Issue A&B 151,080,000 2,535,000 148,545,000 2,660,000
Total Bonds 413,655,000 8,665,000 404,990,000 9,070,000
Developer Loans:
Federal Bureau
of Reclamation 1,228,157 681,315 546,842 546,842
Price Club/Costco 7,281,597 700,536 436,841 7,545,292 -
Bank of New York 12,245,079 - 332,013 11,913,066 361,803
Total Developer
Loans 20,754,833 700,536 1,450,169 20,005,200 908,645
Capital Lease 47,680 - 18,393 29,287 19,292
Cucamonga Valley Water
District-Payment Deferral - 16,517 - 16,517 -
Claims and judgments payable 2,405,819 1,341,964 1,238,708 2,509,075 1,401,000
Accrued employee benefits 7,527,108 3,158,864 3,035,472 7,650,500 3,074,000
Total $ 444,390,440 $ 5,217,881 $ 14,407,742 435,200,579 $ 14,472,937
Unamortized bond premium 4,634,306
$ 439,834,885
A description of individual components of long-term debt outstanding as of June 30, 2010, is
as follows:
Tax Allocation Bonds
1. Rancho Cucamonga Redevelopment Agency, Rancho Development Project,
1999 Tax Allocation Refunding Bonds, $54,945,000. These bonds are dated
August 30, 1999, and were issued in order to finance a portion of the Agency's
Rancho Development Project, to currently refund the outstanding principal balance of
$47,715,000 of the Rancho Development Project 1990 Tax Allocation Bonds and to
fund redevelopment activities. Interest is payable semi-annually on March 1 and
September 1, of each year commencing March 1, 2000. The bonds mature in annual
installments ranging from $1,880,000 to $4,165,000 starting September 1, 2000 to
September 1, 2020, and bear interest ranging from 4.25% to 5.25%.
54
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 7: Long-Term Debt Obligations (Continued)
The bonds maturing before September 1, 2009, are not subject to call and
redemption prior to their stated maturities. Bonds maturing on or after
September 1, 2010, are subject at the option of the Agency, to redemption, in whole
or in part, by lot, prior to their stated maturities on any date, commencing
September 1, 2009. The bonds maturing on September 1, 2020, are subject to
mandatory redemption in part from sinking account installments on
September 1, 2015, and on each September 1 thereafter, up to and including
September 1, 2020.
Tax Revenues, except as provided below, are pledged in their entirety to the
payment of principal of, and interest on and redemption premium, if any, on the
bonds listed above and are referred to in the applicable series resolutions, as
"Pledged Tax Revenues." Pledged Tax Revenues, except for the 1996 Housing
Set-Aside Tax Allocation Bonds, do not include that portion of Tax Revenues derived
from the Project Area which are required by Section 33334.2 of the Redevelopment
Law to be set aside by the Agency in a separate low and moderate income housing
fund and be used for the purpose of increasing and improving the community's
supply of low and moderate income housing. Pledged Tax Revenues also do not
include that portion of tax revenues derived from the Project Area which are required
to be used by the Agency in accordance with the provisions of certain agreements
entered into by the Agency. The Agency has entered into cooperative agreements
with taxing agencies affected by the Redevelopment Project. Such agreements have
been entered into with: a) the Chino Basin Municipal Water District, b) the County of
San Bernardino on behalf of the County Free Library and the San Bernardino County
Flood Control District, c) the Cucamonga County Water District, d) the Foothill Fire
Protection District, and e) various school districts located within the project area.
Under the terms of these agreements, the Agency has agreed that certain tax
revenues attributable to those areas and which are allocated to the Agency pursuant
to Section 33670(b), shall be pledged by the Agency to make certain cash payments
or in lieu of contributions to each affected taxing agency. Such payments are to be
made from tax revenues allocated to the Agency. Pledged Tax Revenues also do not
include interest income on the various funds and accounts created by the series
resolutions. Any such investment income is available to the Agency to meet debt
service payments on the bonds but is not specifically pledged therefore.
In addition to providing for the pass-through of tax revenue to the County Free Library
and the San Bernardino County Flood Control District, the agreement between the
Agency and the County of San Bernardino also provides that tax revenues, which
would have been allocated to the County had not the Redevelopment Plan been
adopted, will be fully allocated to the Agency until fiscal year 1998-1999. The
agreement, however, further provides that the Agency must use such tax revenues
for the development of certain regional facilities, as agreed to between the County
and the Agency. The Agency anticipates satisfying this regional facilities requirement
with certain previously received bond proceeds. The balance at June 30, 2010,
amounted to $35,980,000.
The following schedule illustrates the debt service requirements to maturity for the
1999 Tax Allocation Refunding Bonds as of June 30, 2010:
55
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 7: Long-Term Debt Obligations (Continued)
Principal Interest
2010-2011 $ 2,530,000 $ 1,791,385
2011-2012 2,645,000 1,664,540
2012-2013 2,785,000 1,528,790
2013-2014 2,915,000 1,386,290
2014-2015 3,065,000 1,235,258
2015-2020 17,875,000 3,537,056
2020-2025 4,165,000 109,331
Total $ 35,980,000 $ 11,252,650
2. Rancho Cucamonga Redevelopment Agency, Rancho Development Project, 2001
Tax Allocation Bonds, $74,080,000. These bonds are dated August 7, 2001, and
were issued in order to finance a portion of the Agency's Rancho Development
Project and to pay certain costs of issuance of the bonds. Interest is payable semi-
annually on March 1 and September 1 of each year commencing March 1, 2002. The
bonds mature in annual installments from $10,000 to $11,540,000 from
September 1, 2002 to September 1, 2030, and bear interest ranging from 3.000% to
5.125%.
The bonds maturing before September 1, 2011, are not subject to call and
redemption prior to their stated maturities. The bonds maturing on or after
September 1, 2012, are subject, at the option of the Agency to redemption, in whole
or in part, by lot, prior to their stated maturities on any date, commencing
September 1, 2011, among maturities at the discretion of the Agency and by lot
within a maturity upon payment, from any source of funds available, of the principal
amount and accrued interest payable thereon, without premium.
Tax Revenues, except as provided below, are pledged in their entirety to the
payment of principal, interest and redemption premium, if any, on the bonds listed
above and are referred to in the applicable series resolutions as "Pledged Tax
Revenues." Pledged Tax Revenues, except for the 1996 Housing Set-Aside Tax
Allocation Bonds, do not include that portion of Tax Revenues derived from the
Project Area which are required by Section 33334.2 of the Redevelopment Law to be
set aside by the Agency in a separate low and moderate income housing fund and be
used for the purpose of increasing and improving the community's supply of low and
moderate income housing. Pledged Tax Revenues also do not include that portion of
tax revenues derived from the Project Area which are required to be used by the
Agency in accordance with the provisions of certain agreements entered into by the
Agency.
The Agency has entered into cooperative agreements with taxing agencies affected
by the Redevelopment Project. Such agreements have been entered into with: a) the
Chino Basin Municipal Water District, b) the County of San Bernardino on behalf of
the County Free Library and the San Bernardino County Flood Control District, c) the
Cucamonga County Water District, d) the Foothill Fire Protection District, and
e) various school districts located within the project area. Under the terms of these
agreements, the Agency has agreed that certain tax revenues attributable to those
56
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 7: Long-Term Debt Obligations (Continued)
areas and which are allocated to the Agency pursuant to Section 33670(b), shall be
pledged by the Agency to make certain cash payments or in lieu of contributions to
each affected taxing agency. Such payments are to be made from tax revenues
allocated to the Agency. Pledged Tax Revenues also do not include interest income
on various funds and accounts created by the series resolutions.
Any such investment income is available to the Agency to meet debt service
payments on the bonds, but is not specifically pledged therefore. The balance at
June 30, 2010, amounted to $71,785,000.
The following schedule illustrates the debt service requirements to maturity for the
2001 Tax Allocation Bonds as of June 30, 2010:
Principal Interest
2010-2011 $ 10,000 $ 3,719,994
2011-2012 15,000 3,719,369
2012-2013 10,000 3,718,744
2013-2014 10,000 3,718,244
2014-2015 15,000 3,717,619
2015-2020 80,000 18,576,719
2020-2025 10,335,000 18,110,378
2025-2030 49,770,000 9,601,881
2030-2035 11,540,000 295,713
Total $ 71,785,000 $ 65,178,661
3. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 2004
Tax Allocation Bonds, $165,680,000. These bonds are dated March 1, 2004, and
were issued in order a.)to refund and defease the Agency's $52,225,000 outstanding
principal amount Rancho Redevelopment Project 1994 Tax Allocation Refunding
Bonds, and b.) to fund redevelopment activities. The issue consists of $109,690,000
Serial Bonds with maturities beginning September 1, 2005 through
September 1, 2025, $12,210,000 Term Bonds due September 1, 2028, bearing
interest at 4.45% per annum and $43,780,000 Term Bonds due September 1, 2032,
bearing interest at 4.50% per annum. Interest is payable semi-annually on March 1
and September 1 of each year commencing September 1, 2004. The Serial Bonds
mature in annual installments ranging from $2,950,000 to $10,955,000 starting
September 1, 2005 to September 1, 2025, and bearing interest ranging from 2.00%
to 5.00%.
Bonds maturing on or before September 1, 2014, are not subject to call and
redemption prior to their stated maturities. Bonds maturing on or after
September 1, 2015, are subject, at the option of the Agency, to redemption in whole
or in part, prior to their stated maturities on any date, commencing
September 1, 2014. The bonds maturing on September 1, 2028 and
September 1, 2032, are subject to mandatory redemption in part from sinking
account installments on September 1, 2026 and September 1, 2029, respectively,
and on each September 1 thereafter, at a redemption price equal to 100% of the
principal amount plus accrued interest, if any, to the redemption date, without
premium.
57
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 7: Long-Term Debt Obligations (Continued)
The Agency has pledged for the repayment of the Bonds the Tax Revenues which
constitute all taxes allocated to the Agency with respect to the Project, pursuant to
Article 6 of Chapter 6 (commending with Section 33670)of the Law and Section 16 of
Article XVI of the Constitution of the State, or pursuant to other applicable state laws,
and as provided in the Redevelopment Plan.
Pledged Tax Revenues also do not include that portion of tax revenues derived from
the Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency.
The Agency has entered into cooperative agreements with taxing agencies affected
by the Redevelopment Project. Such agreements have been entered into with a.) the
Chino Basin Municipal Water District, b.) the County of San Bernardino on behalf of
the County Free Library and the San Bernardino County Flood Control District, c.)the
Cucamonga County Water District, d.)the Foothill Fire Protection District, and
e.) various school districts located within the project area. Under the terms of these
agreements, the Agency has agreed that certain tax revenues attributable to those
areas and which are allocated to the Agency pursuant to Section 33670 (b), shall be
pledged by the Agency to make certain cash payments or in lieu of contributions to
each affected taxing agency. Such payments are to be made from tax revenues
allocated to the Agency. Pledged Tax Revenues also do not include interest income
on various funds and accounts created by the series resolutions. Any such
investment income is available to the Agency to meet debt service payments on the
bonds but is not specifically pledged therefore. The bonds are further secured by a
financial guarantee insurance policy in the event of nonpayment of principal and/or
interest.
The balance at June 30, 2010, amounted to $148,680,000, plus unamortized bond
premium of$3,811,267.
The following schedule illustrates the debt service requirements to maturity for the
2004 Tax Allocation Bonds as of June 30, 2010:
Principal Interest
2010-2011 $ 3,870,000 $ 6,455,590
2011-2012 4,070,000 6,257,090
2012-2013 4,270,000 6,091,290
2013-2014 4,405,000 5,917,115
2014-2015 4,620,000 5,691,490
2015-2020 26,630,000 24,933,518
2020-2025 41,100,000 17,607,183
2025-2030 20,365,000 11,207,158
2030-2035 39,350,000 3,245,850
Total $ 148,680,000 $ 87,406,284
4. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,
Housing Set-aside Tax Allocation Bonds, Tax Exempt Series 2007A and Taxable
Series 2007B. $155,620,000. In November 2007, the Rancho Cucamonga
Redevelopment Agency issued $73,305,000 Rancho Redevelopment Project
58
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 7: Long-Term Debt Obligations (Continued)
Housing Set-Aside Tax Allocation Bonds Tax-Exempt Series 2007A and $82,315,000
Rancho Redevelopment Project Housing Set-Aside Tax Allocation Bonds Taxable
series 2007B to (a) refund and redeem the Agency's outstanding Rancho
Redevelopment Project 1996 Housing Set-Aside Tax Allocation Bonds, (b) provide
for the refunding and defeasance of the California Statewide Communities
Development Authority Multifamily Housing Revenue Bonds, (c) extend set-aside and
affordability restriction on 558 units within four apartment projects located in the City
of Rancho Cucamonga pursuant to an Extended Affordability Agreement, and
(d) finance other low and moderate income housing projects in or of benefit to the
Project Area.
The Series A issue consists of$29,950,000 in Serial bonds with maturities beginning
September 1, 2008 through September 1, 2026, bearing interest ranging from 3.25%
through 5.0%; and $43,355,000 in Term bonds due September 1, 2034, bearing
interest at 5%. The Series B issue consists of $19,675,000 Term bonds due
September 1, 2017, bearing interest at 5.529%; and $62,640,000 Term bonds due
September 1, 2031, bearing interest at 6.262%. Interest on both Series A and B
bonds is payable semi-annually on March 1 and September 1 of each year,
commencing March 1, 2008.
The Series A Bonds maturing on or before September 1, 2017, are not subject to call
and redemption prior to maturity. The Series A Bonds maturing on or after
September 1, 2018, will be subject to call and redemption prior to maturity at the
option of the Agency, on or after September 1, 2017. The Taxable Series B Bonds
are subject to optional redemption, on any date prior to their maturity.
The 2007 bonds are secured and payable from Tax Revenues on a subordinate
basis with respect to a Loan Agreement dated as of December 15, 1997, between
the Agency, Northtown Housing Development Corporation and Pacific Life Insurance
Company (Loan Payable-Bank of New York) —the Senior Loan. The Indenture does
not permit additional senior obligations. The Agency is permitted under the Indenture
to incur additional obligations— Parity Bonds—secured by a pledge of Tax Revenues
on a parity basis with the pledge of Tax Revenues to the 2007 Bonds. Tax
Revenues which secure the 2007 Bonds consist solely of the Housing Set-Aside.
The balance at June 30, 2010, amounted to $148,545,000 plus unamortized bond
premium of$823,039.
Principal Interest
2010-2011 $ 2,660,000 $ 8,316,460
2011-2012 2,790,000 7,865,337
2012-2013 2,925,000 8,043,262
2013-2014 3,070,000 7,578,586
2014-2015 3,230,000 7,727,206
2015-2020 18,835,000 34,934,939
2020-2025 24,700,000 29,165,552
2025-2030 37,280,000 20,127,025
2030-2035 53,055,000 6,868,523
Total $ 148,545,000 $ 130,626,890
59
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 7: Long-Term Debt Obligations (Continued)
Developer Loans Payable
1. During fiscal year 1988-1989, the Rancho Cucamonga Redevelopment Agency
obtained a loan from the Federal Bureau of Reclamation in connection with the Day
Creek Water Project. The original debt amounted to $13,400,000 and, in accordance
with the terms of the agreement, annual payments of $681,315 have been made to
the County of San Bernardino (acting as lead agency for the Federal Government).
Future interest payment cannot be reasonably estimated. The balance at
June 30, 2010, amounted to $546,842.
The following schedule illustrates the debt service requirements to maturity as of
June 30, 2010:
Principal
2010-2011 $ 546,842
2. In December 1990, the Rancho Cucamonga Redevelopment Agency entered into a
Disposition and Development Agreement with The Price Company (Developer). In
accordance with this agreement the Agency executed a 23-year note in the amount
of $3,756,615. The note was issued to provide financing of certain redevelopment
activities that included the acquisition of approximately 13 acres of land. The note
bears interest of 9% per annum. The Agency shall pay the Developer quarterly
payments amounting to 50% of taxes derived from the imposition of the Bradley
Burns Uniform Local Sales and Use Tax Law commencing with Section 7200 of the
revenue and Taxation Code of the State of California, as amended, arising from all
businesses and activities conducted on the Costco Parcel. The Note was
renegotiated on July 18, 2002, as the Costco Note. The new loan principal of
$6,347,171 included accrued interest through that date, however the new principal
was not recorded on the books until fiscal year 2006 - 2007. In the event that the
debt service payments are insufficient to fully discharge the principal and interest on
this note with the 23 note years, then, in such event, the unpaid balance of principal
and accrued interest, if any, shall be deemed forgiven. The balance at
June 30, 2010, amounted to $7,545,292.
3. On August 21, 1996, the Agency executed a note payable to Pacific Life Insurance
Company (subsequently assigned to Bank of New York) in the amount of
$9,411,477. The proceeds of the note were paid directly to Northtown Housing
Development Corporation for the development of the Northtown Housing project. The
outstanding principal bears interest at 8.78% compounding semi-annually from the
date of the note until paid. Interest was added to the principal on each March 15 and
September 15 through March 15, 2002, amounting to $4,210,264 in addition to
principal. Commencing on September 15, 2002, both principal and interest shall be
due and payable semi-annually on March 15 and September 15, of each year
through March 2026. The balance at June 30, 2010, amounted to $11,913,066.
The following schedule illustrates the debt service requirements to maturity as of
June 30, 2010:
60
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 7: Long-Term Debt Obligations (Continued)
Principal Interest
2010-2011 $ 361,803 $ 1,038,197
2011-2012 394,268 1,005,732
2012-2013 429,644 970,356
2013-2014 468,194 931,806
2014-2015 510,204 889,796
2015-2020 3,325,593 3,674,407
2020-2025 5,110,435 1,889,565
2025-2030 1,312,925 87,075
Total $ 11,913,066 $ 10,486,934
Capital Leases Payable
On November 1, 2006, the City entered into a capital lease agreement with LaSalle
Bank National Association to acquire an asphalt grinding machine for $90,000. The
agreement requires semi annual payments of $10,238 due in May and November of
each year with the final payment due in November 2011. At June 30, 2010, the
outstanding balance on the lease was $29,287.
The following schedule illustrates the debt service requirements as of June 30, 2010:
For the Year Ending: Total
2011 $ 20,476
2012 10,238
Net Minimum Lease Payments 30,714
Less:Amount Representing Interest (1,427)
Present Value of Net Minimum Lease Payments $ 29,287
Cucamonga Valley Water District— Payment Deferral
On May 20, 2010, the City entered into an installment agreement with Cucamonga
Valley Water District for the deferred payment of increased rates and charges
adopted by the District. Specifically, the City's Interruptible Government Rate
discount of 10% was eliminated, the Bimonthly Service Charge will be increased
incrementally over the next 5 years, and the MWD Surcharge Rate will be applied as
a pass-through rate for a 5 year period ending July 1, 2014. Beginning on the
Commencement Date of May 1, 2010, until the end of the first year, the City shall
only be required to pay 90% of the full amount due and owing for the Water Service
Charges imposed during Year One. The remaining balance due of 10% can be
accrued up to a maximum amount of $275,000. Beginning on the anniversary date
of the Commencement Date and until the end of the second year, the City shall make
payments for the entire amount due and owing for the current Water Service Charges
imposed during Year Two. In addition on a monthly basis in Year Two, the City shall
make an additional payment equal to 1/12 of the Installment Amount accrued at the
end of Year One. The unpaid Installment Amount principal will bear interest in the
61
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 7: Long-Term Debt Obligations (Continued)
amount of $2,200 which uses an assumed interest rate of .80%. The final payment
shall become due and owing no later than April 30, 2012. The deferred amount
outstanding as of June 30, 2010 is $16,517.
Claims and Judgments Payable
The City's liability regarding self insurance is described in Note 13 of the Notes to
Financial Statements. The liability will be paid as it becomes due by the General
Fund and the Fire District Fund.
Accrued Employee Benefits
The City's policies relating to compensated absences are described in Note 1 of the
Notes to Financial Statements. The liability will be paid in future years as it becomes
due by the General Fund and the Fire District Fund.
Debt Service Requirements
As previously discussed, the City has pledged, as security for bonds it has issued, either
directly or through the Financing Authority, a portion of the tax increment revenue
(including Low and Moderate Income Housing set-aside) that it receives. These bonds
were to provide financing for various capital projects, accomplish Low and Moderate
Income Housing projects and to defease previously issued bonds. The City has
committed to appropriate each year, from these resources amounts sufficient to cover the
principal and interest requirements on the debt. Total principal and interest remaining on
the debt is $722,353,159 with annual debt service requirements as indicated above. For
the current year, the total tax increment revenue, net of pass through payments,
recognized by the Agency was $77,254,954 and the debt service obligation on the bonds
was $30,456,047.
62
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 8: Other Special Obligations
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
Bonds, and Community Facility District Bonds are not reflected in the Statement of Net
Assets because these are special obligations payable solely from and secured by specific
revenue sources described in the resolutions and official statements of the respective issues.
Neither the faith and credit nor the taxing power of the City, the Redevelopment Agency, the
State of California or any political subdivision thereof, is pledged for the payment of these
bonds. The outstanding amounts at June 30, 2010, were as follows:
Outstanding
Amount at
June 30, 2010
City of Rancho Cucamonga:
Reassessment District 1999-1 $ 800,000
Assessment District 93-1 2,095,000
Community Facilities District No. 93-3 3,000,000
Community Facilities District No. 88-2 1,825,000
Community Facilities District No. 2000-01 1,090,000
Community Facilities District No. 2000-02 5,940,000
Community Facilities District No. 2001-01 Series A 12,755,000
Community Facilities District No. 2001-01 Series B 850,000
Community Facilities District No. 2003-01 Series 2003-A 14,530,000
Community Facilities District No. 2003-01 Series 2003-B 2,825,000
Community Facilities District No. 2000-03 9,435,000
Community Facilities District No. 2004-01 41,903,950
Community Facilities District No. 2006-01 5,600,000
Community Facilities District No. 2006-02 2,870,000
Rancho Cucamonga Redevelopment Agency:
Multi-Family Housing Revenue Bond:
Series 1997A 2,992,959
Total $ 108,511,909
63
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
IV. OTHER INFORMATION
Note 9: Pension Plan Obligations
a. City Miscellaneous Plan
Plan Description
The City of Rancho Cucamonga contributes to the California Public Employees
Retirement System (PERS), an agent multiple-employer public employee defined benefit
pension plan. PERS provides retirement and disability benefits, annual cost-of-living
adjustments and death benefits to plan members and beneficiaries. PERS acts as a
common investment and administrative agent for participating public entities within the
State of California. Benefit provisions and all other requirements are established by state
statute and City ordinance. Copies of PERS' annual financial report may be obtained
from its executive office: 400 P Street, Sacramento, California 95814.
Funding Policy
Participants are required to contribute 8% of their annual covered salary. The City makes
the contributions required of employees on their behalf and for their account. The City is
required to contribute at an actuarially determined rate; the current rate as a percentage
of annual covered payroll is 9.876%. The contribution requirements of plan members
and the City are established and may be amended by PERS.
Annual Pension Cost (APC) and Net Pension Obligation
For the year ended June 30, 2010, the City's annual pension cost of $5,115,158 was
equal to the City's required and actual contributions. The required contribution was
determined as part of the June 30, 2009, actuarial valuation using the entry age normal
actuarial cost method.
A summary of principle assumptions and methods used to determine the APC is shown
below:
Valuation Date June 30, 2009
Actuarial Cost Method Entry Age Actuarial Cost Method
Amortization Method Level Percent of Payroll
Average Remaining Period 24 years as of the Valuation Date
Asset Valuation Method 15-Year Smoothed Market
Actuarial Assumptions:
Investment Rate of Return 7.75% (net of administrative expenses)
Projected Salary Increases 3.55% to 14.45% depending on age, service
and type of employment
Inflation 3.00%
Payroll Growth 3.25%
Individual Salary Growth A merit scale varying by duration of
employment coupled with an assumed annual
inflation component of 3.00% and an annual
production growth of 0.25%.
Initial unfunded liabilities are amortized over a closed period that depends on the Plan's
date of entry into CalPERS. Subsequent plan amendments are amortized as a level
percent of pay over a closed 20-year period. Gains and losses that occur in the operation
64
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 9: Pension Plan Obligations (Continued)
of the plan are amortized over a rolling period, which results in an amortization of about
6% of unamortized gains and losses each year. If the Plan's accrued liability exceeds the
actuarial value of plan assets, then the amortization payment on the total unfunded
liability may not be lower than the payment calculated over a 30-year amortization period.
Three-Year Trend Information for PERS-City
Annual Percentage
Pension Cost of APC Net Pension
Fiscal Year (APC) Contributed Obligations
6/30/2008 $ 4,670 100% -
6/30/2009 5,084 100% -
6/30/2010 5,115 100% -
Schedule of Funding Progress for PERS
Miscellaneous Plan of the City of Rancho Cucamonga
(Amounts in Thousands)
Actuarial
Accrued UAAL as
Actuarial Actuarial Liability Unfunded a%of
Valuation Value of (AAL)Entry AAL Funded Covered Covered
Date Assets Age (UAAL) Ratio Payroll Payroll
6/30/2007 $ 85,947 $ 90,860 $ (4,913) 94.6 % $ 25,435 19.3 %
6/30/2008 95,434 101,840 (6,406) 93.7 % 27,683 23.1 %
6/30/2009 103,495 120,906 (17,411) 85.6 % 28,689 60.7 %
The information above is the most recent information available.
b. Fire District's Miscellaneous and Safety Plan
Plan Description
The Fire District contributes to the California Public Employees Retirement System
(PERS), a cost-sharing multiple-employer defined benefit pension plan. PERS provides
retirement, disability benefits, annual cost-of-living adjustments and death benefits to plan
members and beneficiaries. PERS acts as a common investment and administrative
agent for participating public entities within the State of California. Benefit provisions and
all other requirements are established by state statute and City ordinance. Copies of
PERS annual financial report may be obtained from their executive office: 400 P Street,
Sacramento, CA 95814.
Funding Policy
Participants are required to contribute 8% (9% for safety employees) of their annual
covered salary. The Fire District makes the contributions required of employees on their
behalf and for their account. The Fire District is required to contribute at an actuarially
determined rate; the current rate as a percentage of annual covered payroll is 13.538%
for the non-safety employees and 23.862% for safety employees. The contribution
requirements of plan members and the City are established and may be amended by
PERS.
65
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 9: Pension Plan Obligations (Continued)
Annual Pension Cost (APC)
For the year ended June 30, 2010, the Fire District's annual pension cost for the
miscellaneous and safety employees of $3,532,584 was equal to the Fire District's
required and actual contributions. The required contribution was determined as part of
the June 30, 2009, actuarial valuation using the entry age normal actuarial cost method.
Three-Year Trend Information for PERS - Fire District
Annual Percentage
Pension Cost of APC Net Pension
Fiscal Year (APC) Contributed Obligations
6/30/2008 3,331 100% -
6/30/2009 3,591 100% -
6/30/2010 3,533 100% -
Note 10: PARS Retirement Enhancement Plan
Plan Description
The City of Rancho Cucamonga sponsors the PARS Retirement Enhancement Plan, a
agent multiple-employer defined benefit pension plan. The Plan provides pension
benefits to miscellaneous members (Tier 1) and city council members (Tier 2). Benefits
are equal to a percentage of highest pay multiplied by years of service, with the
percentage varying by retirement age based on a 3% at 60 target offset by CalPERS
2.5% at 55 formula. Sample rates are as follows:
Age Tier 1
55 0.000%
56 0.100
57 0.200
58 0.300
59 0.400
60+ 0.500
The City and the Fire District have the right to amend, modify or terminate the plan at any
time. Separate audited financial statements are not prepared.
Benefits are increased by a 2% annual cost of living adjustment after retirement. There
are no employee contributions for either tier.
Funding Policy
The City's funding policy is to contribute the annual required contribution. The annual
required contribution equals the sum of:
• normal cost, and
• amortization of the unfunded actuarial accrued liability.
66
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 10: PARS Retirement Enhancement Plan (Continued)
Annual Pension Cost (APC)
Government Accounting Standards Board Statement No. 27 (Statement 27) requires that
the City determine the plan's annual pension cost based on the most recent actuarial
valuation. The annual pension cost equals the plan's annual required contribution,
adjusted for historical differences between the annual required contribution and amounts
contributed. The actuary has determined the City's annual required contribution equal to
the sum of (a) normal cost, and (b) amortization of the unfunded actuarial accrued
liability.
For the year ending June 30, 2010, the City's annual required contribution is $1,389,012.
The City's actual contribution was $1,389,012. The required contribution was based on
the June 30, 2008, actuarial valuation using the entry age normal (level percentage of
pay) actuarial cost method. The actuarial assumptions included (a) 7.0% investment
return (net of administrative expenses), (b) CalPERS 1997 — 2002 Experience Study
table for Males and Females, (c) projected annual payroll increases of 3.25% a year plus
merit, and (d) cost-of-living adjustment of 2% per year. Both (a) and (c) included an
inflation component of 3%.
The unfunded actuarial accrued liability is being amortized as a level percent of pay over
a closed period. The amortization periods are (1) 20 years for initial unfunded accrued
liability (from July 1, 2002), (2) 15 years for gains/losses, (3) 20 years for plan
amendments, and (4) 20 years for assumption changes.
The following table provides 3 years of historical information of the Annual Pension Cost:
Annual Pension
Cost(APC) Percentage of Net Pension
Year Ending (in Thousands) APC Contributed Obligation
6/30/2008 $ 1,325 100% $ -
6/30/2009 1,483 100% -
6/30/2010 1,389 100% -
(Amounts in Thousands)
Unfunded
Actuarial Actuarial Actuarial Actuarial UAAL as a %
Valuation Value of Accrued Accrued Funded Covered of Covered
Date Assets Liability Liability Ratio Payroll Payroll
07/01/2006 $ 3,830 $ 10,144 $ 6,314 37.8% $ 20,767 30.4%
07/01/2008 6,652 13,118 6,466 50.7% 27,185 23.8%
Actuarial valuation is performed every other year.
The information above is the most recent information available.
67
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 11: Other Post-Retirement Benefits
Plan Description
The City and Redevelopment Agency do not provide post-employment benefits; however,
medical coverage is provided to Fire District personnel and their dependents upon
retirement under the Rancho Cucamonga Fire Protection District Memorandum of
Understanding. The Fire District provides other postemployment benefits (OPEB)through
the California Employers' Retiree Benefit Fund (CERBT), an agent multiple-employer
defined benefit healthcare plan administered by the California Public Employees'
Retirement System (CaIPERS). For Tier 1 employees, the Fire District pays 100% of the
medical insurance premium for the participant and their family. For Tier 2 employees, the
Fire District contributes a predetermined monthly maximum of$97-$101 for each eligible
retiree towards health insurance. These benefits are provided per contract between the
Fire District and the employee associations. Separate financial statements for the
CERBT may be obtained by writing to CalPERS at Lincoln Plaza North 400 Q Street,
Sacramento, CA 95814 or by visiting the CalPERS website at www.calpers.ca.gov.
Funding Policy
The contribution requirements of plan members and the Fire District are established and
may be amended by the Fire District, City Council and/or the employee associations.
Currently, contributions are not required from plan members. Total contributions of
$15,803,290 were made during the 2009-2010 fiscal year to cover the required
contribution rate of 16.1% of annual covered payroll (annual payroll of active employees
covered by the plan)and to prefund benefits.
As a result, the Fire District calculated and recorded a prepaid other post employment
benefits asset, representing the difference between the Annual Required Contribution
(ARC) and actual contributions made, as presented below:
Annual required contribution (ARC) $ 1,292,000
Interest on net OPEB asset (155,000)
Adjustment to ARC 173,481
Annual OPEB cost 1,310,481
Contributions made 15,803,290
Decrease/(Increase) in Net OPEB asset (14,492,809)
Net OPEB obligation (asset)June 30, 2009 (2,000,000)
Net OPEB obligation (asset)June 30, 2010 $ (16,492,809)
The contribution rate of 16.1% is based on the ARC of$1,292,000, an amount actuarially
determined in accordance with the parameters of GASB Statement No. 45. The ARC
represents a level of funding that, if paid on an ongoing basis is projected to cover the
annual normal cost and the amortization of unfunded actuarial liabilities (or funding
excess)over a thirty year period.
Annual OPEB Costs and Net OPEB Obligation (Asset)
For the fiscal year 2009-2010, the Fire District made its annual OPEB actuarial required
contribution of $1,292,000 and contributed an additional $14,511,290 to prefund its
OPEB obligation. The City implemented the provision of GASB Statement 45 in fiscal
year ended June 30, 2009, information on the annual OPEB cost, percentage of annual
68
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 11: Other Post-Retirement Benefits (Continued)
OPEB cost contributed, and net OPEB obligation is available for the fiscal year ended
June 30, 2009, and thereafter.
Fiscal Annual Actual Percentage of Net OPEB
Year OPEB Contribution Annual OPEB Obligation
End Cost (Net of Adjustments) Cost Contributed (Asset)
6/30/2009 $ 1,382,000 $ 3,382,000 245% $ (2,000,000)
6/30/2010 1,292,000 15,803,290 1223% (16,492,809)
Funded Status and Funding Progress
Actuarial valuations of an ongoing plan involve estimates of the value of reported
amounts and assumptions about the probability of occurrence of events far into the
future. Examples include assumptions about future employment, mortality, and the
healthcare cost trend. Amounts determined regarding the funded status of the plan and
the annual required contributions of the Fire District are subject to continual revision as
actual results are compared with past expectations and new estimates are made about
the future.
The schedule of funding progress below presents multiyear trend information about
whether the actuarial value of plan assets is increasing or decreasing over time relative to
the actuarial accrued liabilities for benefits. Only one year is presented as this is the first
year of the plan.
Schedule of Funding Progress
(Amounts in Thousands)
Unfunded UAAL as a
Actuarial Actuarial Acturial Actuarial Percent of
Valuation Value of Accrued Accrued Funded Covered Covered
Date Assets Liability Liability Ratio Payroll Payroll
6/30/2007 $ - $ 16,515 $ 16,515 0.0% $ 7,769 212.6%
6/30/2009 2,798 17,561 14,763 19.0% 8,021 184.1%
Actuarial valuation is performed every other year
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan
(the plan as understood by the employer and the plan members) and include the types of
benefits provided at the time of each valuation and the historical pattern of sharing of
benefit costs between the employer and plan members to that point. The actuarial
methods and assumptions used include techniques that are designed to reduce the
effects of short-term volatility in the actuarial accrued liabilities and the actuarial value of
assets, consistent with the long-term perspective of the calculations.
In the June 30, 2009 actuarial valuation, the entry age normal level percentage of pay
actuarial cost method was used. The actuarial assumptions include a 7.75% investment
rate of return, which is a blended rate of the expected long-term investment return on
plan assets and on the employer's own investments calculated based on the funded level
of the plan at the valuation date, and annual healthcare cost trend rate of between 4.5%
and 10.4%. The actuarial value of assets is set equal to the reported market value of
assets. The UAAL is being amortized as a level percentage of payroll on an open basis.
The remaining amortization period at June 30, 2010, was twenty-seven years. The
number of active participants is 149.
69
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 12: Net Assets Restatements
Beginning net assets have be restated as follows:
Governmental Activities:
Internal Service Funds
To implement the provisions of GASB Statement no. 51,
Accounting and Financial Reporting for Intangible Assets. $ 476,399
Business-Type Activities:
Municipal Utility
To correct the accumulated depreciation on capital assets
based on a valuation performed during the fiscal year. $ 460,383
To implement the provisions of GASB Statement no. 51,
Accounting and Financial Reporting for Intangible Assets. 15,994
Total Business-Type Activities 476,377
Total Net Asset Restatements $ 952,776
Note 13: Summary Disclosure of Self-Insurance Contingencies
City Disclosure of Self-Insurance Contingencies
The City is self-insured for the first $250,000 on each general liability claim and for the
first $100,000 on each workers' compensation claim. The insurance coverage in excess
of the self-insured amount is provided by the Public Agency Risk Sharing Authority of
California (PARSAC) up to a limit of $650,000 and $350,000 for general liability and
workers' compensation respectively.
Claims expenditures and liabilities are reported when it is probable that a loss has
occurred and the amount of that loss can be reasonably estimated. These losses include
an estimate of claims that have been incurred but not reported. The City funds all claims
payable, including those incurred but not reported, in the yearly deposit it pays to
PARSAC.
Effective June 1, 1986, the City became a member of the PARSAC, a public entity risk
pool currently operating as a common risk management and insurance program for
36 California cities. The City pays an annual premium to the pool for its excess general
liability insurance coverage. The agreement for information of the PARSAC provides that
the pool will be self-sustaining through member premiums. The PARSAC will publish its
own financial report for the year ended June 30, 2010, which can be obtained from Public
Agency Risk Sharing Authority of California, Sacramento, California.
Fire District Disclosure of Self Insurance Contingencies
For general liability, the Fire District is covered through the Fire Agencies Insurance Risk
Authority (FAIRA) on each general liability claim up to $1,000,000. The liability deductible
is $0, except $5,000 for Management Liability claims, $1,000 for auto claims and $5,000
for property claims. The insurance coverage in excess of the $1,000,000, up to
$10,000,000, is provided by American Alternative Insurance Corporation.
70
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 13: Summary Disclosure of Self-Insurance Contingencies (Continued)
Effective, June 29, 1989, the Fire District became a member of FAIRA, a public entity risk
pool currently operating as a common risk management and insurance program for 99
California Fire Protection Districts. The Fire District pays an annual premium to the pool
for its excess general liability insurance coverage. The agreement for information of
FAIRA provides that the pool will be self-sustaining through member premiums.
FAIRA publishes its own financial report for the year ended June 30, 2010, which can be
obtained from the Fire Agencies Insurance Risk Authority, Novato, California.
For workers compensation, the Fire District is self-insured for the first $300,000 on each
workers compensation claim as a member of the Public Agency Self-Insurance System
(PASIS) of San Bernardino County. The insurance coverage in excess of the
self-insured amount is provided by the California State Association of Counties Excess
Insurance Authority (CSAC-EIA).
Effective, July 1, 2002, the Fire District became a member of CSAC-EIA, a public entity
risk pool currently operating as a common risk management and insurance program for
145 California cities, counties, school districts, municipal services organizations, and joint
power authorities. The Fire District pays an annual premium to the pool for its excess
workers compensation insurance coverage. The agreement for information of the
CSAC-EIA provides that the pool will be self-sustaining through member premiums.
CSAC-EIA publishes its own financial report for the year ended June 30, 2010, which can
be obtained from the California State Association of Counties Excess Insurance
Authority, Moraga, California.
Workers compensation claims expenditures and liabilities are reported when it is
probable that a loss has occurred and the amount of that loss can be reasonably
estimated. These losses include an estimate of claims that have been incurred but not
reported. The Fire District funds all claims payable, including those incurred, but not
reported, in the yearly deposit it pays to PASIS.
There have been no significant changes in insurance coverage from the prior year.
During the past three fiscal years, the amount of settlements has not exceeded the
amount of insurance coverage.
The City and the Fire District are involved in litigation arising in the normal course of
business. Although the legal responsibility and financial impact with respect to such
litigation cannot be presently ascertained, based on information from the service agent
and others involved with the administration of the programs, the City believes that the
self-insurance designation of$8,401,532 is adequate to cover such losses.
The following is a summary of the changes in the claims liability over the past two fiscal
years for the City and the Fire District combined:
Current Year Claims
Beginning and Changes in Claim Ending
Fiscal Year Balance Estimates Payments Balance
2008-2009 $ 3,041,221 $ (48,515) $ (586,887) $ 2,405,819
2009-2010 2,405,819 1,298,443 (1,195,187) 2,509,075
71
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 14: Participation Agreements
In August 2005, the Agency entered into a real estate tax, sales tax, tax increment and
business license tax participation agreement with Bass Outdoor World, LLC (Bass Pro), 80
VGL, LLC and 20 VGL, LLC (80 VGL, LLC and 20 VGL, LLC are collectively referred to as
Landlord). Under the terms of the agreement, the Agency is required to make annual
payments equal to one hundred percent (100%) of the tax increment revenues, sales tax
revenues and business license tax paid during each year. However, Landlord has the priority
for reimbursements of real estate taxes paid for each year prior to any payments being made
to Bass Pro. The total amount paid to Landlord and Bass Pro shall not exceed $1,100,000 in
any given year. The agreement terminates in fiscal year 2032-2033. During the year ended
June 30, 2010, the Agency made payments totaling $502,183.
Note 15: Transactions with the State of California
a. Proposition 1A Borrowing by the State of California
Under the provisions of Proposition 1A and as part of the 2009-10 budget package
passed by the California state legislature on July 28, 2009, the State of California
borrowed 8% of the amount of property tax revenue, including those property taxes
associated with the in-lieu motor vehicle license fee, the triple flip in lieu sales tax, and
supplemental property tax, apportioned to cities, counties and special districts (excluding
redevelopment agencies). The state is required to repay this borrowing plus interest by
June 30, 2013. After repayment of this initial borrowing, the California legislature may
consider only one additional borrowing within a ten-year period. The amount of this
borrowing pertaining to the City of Rancho Cucamonga and the Rancho Cucamonga Fire
Protection District was $2,211,348 and $1,203,062, respectively.
Authorized with the 2009-10 State budget package, the Proposition 1A Securitization
Program was instituted by the California Statewide Communities Development Authority
("California Communities"), a joint powers authority sponsored by the California State
Association of Counties and the League of California Cities, to enable local governments
to sell their Proposition 1A receivables to California Communities. Under the
Securitization Program, California Communities simultaneously purchased the
Proposition 1A receivables and issued bonds ("Prop 1A Bonds")to provide local agencies
with cash proceeds in two equal installments, on January 15, 2010 and May 3, 2010. The
purchase price paid to the local agencies equaled 100% of the amount of the property tax
reduction. All transaction costs of issuance and interest were paid by the State of
California. Participating local agencies have no obligation on the bonds and no credit
exposure to the State. The City participated in the securitization program and accordingly
property taxes have been recorded in the same manner as if the State had not exercised
its rights under Proposition 1A. The receivable sale proceeds were equal to the book
value and, as a result, no gain or loss was recorded.
b. Delay of State Gas Tax Payments
In March 2010, the State Legislature passed legislation delaying a variety of State
payments to local agencies in response to anticipated State cash flow problems in fiscal
year 2010-2011. AB5 8x contains provisions to delay a portion (approximately 60%) of
the payments of State Gas Tax monies for the first nine months of 2010-2011 (July 2010
through March 2011)to be paid no later than April 28, 2011.
72
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2010
Note 15: Transactions with the State of California (Continued)
c. SERAF Shift for fiscal year 2009-2010 and 2010-2011
On July 23, 2009, the State adopted legislation, requiring a shift of monies during fiscal
years 2009-2010 and 2010-2011 to be deposited into the County "Supplemental"
Educational Revenue Augmentation Fund (SERAF). These monies were to be
distributed to meet the State's Prop 98 obligations to schools. The California
Redevelopment Association (CRA) and its member agencies filed a legal action in an
attempt to stop these amounts from having to be paid; however, in May 2010 the
Sacramento Superior Court upheld the legislation. This decision is in the process of
being appealed by CRA and its member agencies.
The payment of the SERAF was due on May 10, 2010, for fiscal year 2009-2010 and was
made in the amount of $32,109,879. The legislation allowed this payment to be made
from any available monies present in any project area(s). Subsequent legislation was
passed which even allowed the funding for this payment to be borrowed from the Low
and Moderate Income Housing Fund with appropriate findings from its legislative body.
Any amounts borrowed from Low and Moderate Income Housing (including any
suspended set-aside amounts) are to be repaid by June 30, 2015. If those amounts are
not repaid, by that date, then the set-aside percentage to Low and Moderate Income
Housing will increase from 20% to 25%for the remainder of the life of the Agency.
To accomplish the payment, the Agency utilized $32,109,879 from its available resources
in the Tax Increment Debt Service Fund. In the accompanying financial statements, the
amount paid to the County has been reported as a use of current year resources.
It is estimated that the Agency's share of the SERAF shift for fiscal year 2010-2011 will
amount to approximately $6,604,511 and this amount will be payable in May 2011 if the
appeal is not successful.
Note 16: Subsequent Event
On October 6, 2010, the City of Rancho Cucamonga, acting through the Rancho Cucamonga
Municipal Utility (RCMU) and the Rancho Cucamonga Redevelopment Agency have mutually
agreed to enter into a promissory note for$350,000 with an option for an additional $150,000,
thereby allowing RCMU to pursue the potential acquisition of additional renewable energy
resources that would benefit the Redevelopment Project Area. The promissory note has an
initial balance of $350,000 which will accrue simple interest with a fixed rate that will be
based on prime as of October 6, 2010 plus 2 percent per annum. RCMU will begin repayment
of the promissory note in one year, and will make quarterly payments of $94,000,
commencing on September 30, 2011. All principal and interest accrued on this promissory
note will be due and payable by June 30, 2012, unless extended by mutual consent of both
parties.
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74
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
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:
Gas Tax Fund - 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
provided the financing.
SB325 Fund - Established to account for the revenue and disbursement of funds received by extending
the statewide sales tax of 1/4 of 1 cent to motor vehicle fuel under the Transportation Development Act.
Recreation Fund - Established to account for the wide variety of classes, special events, and activities
sponsored by the Community Services Department.
Park Development Fund - Established to account for the residential park development fees charged
subdividers upon issuance of a building permit for development of future park or recreational sites.
Beautification Fund - Established to account for fees collected to provide proper landscaping and
irrigation systems after parkway and median improvements are made.
Lighting Districts Fund - Established to account for the costs associated with providing street lights.
Financing is provided by special assessments levied against the benefiting property owners.
Landscape Maintenance Fund - Established to account for the costs associated with providing landscape
maintenance. Financing is provided by special assessments levied against the benefiting property
owners.
Transportation Fund - Established to account for fees charged a subdivider for the construction and
expansion of City streets and highways which provide additional capacity and safety.
Pedestrian Grant Fund - 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.
Transportation Enhancement Act Fund - ISTEA (formerly FAU) is a federal grant funding source for the
construction of major streets and bridges. The Intermodal Surface Transportation Efficiency Act (ISTEA)
is a competitive grant program that the City participates in.
Community Development Block Grant Fund - 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.
Assessment Administration Fund - Established to account for the revenue and disbursement of
administration of assessment districts.
San Sevaine/Etiwanda Drainage Fund — Established to account for Development Impact fees collected in
the San Sevaine/Etiwanda Drainage Assessment District for the construction of regional and mainline
flood control projects in that district.
75
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
SB 140 Fund - Established to account for the revenue and disbursement of State matching funds for the
construction of eligible street construction projects.
Air Quality Improvement Fund - 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).
South Etiwanda Drainage Fund - Established to account for monies deposited by property owners for
initial consulting costs related to a possible formation of an assessment district for master planned
drainage facilities.
Lower Etiwanda Drainage Fund - Established to account for development impact fees collected in the
Etiwanda area south of Base Line Road for the construction of master plan storm drain projects.
Masi Commerce Center (Assessment District No. 93-1) Fund - 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.
Measure I Fund - Established to account for the revenue and disbursement of county/local gasoline tax
funds for the construction and maintenance of eligible street projects.
Library Services 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. Some start-up costs were incurred
during 1993/94-1 however, full implementation of City library services did not begin until September 1994.
California Literacy Program Fund - The California Literacy Campaign Grant is administered by the State
Library of California for the purpose of promoting literacy.
Asset Forfeiture Fund - Established to account for the funds received from the Federal and State
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.
Used Oil Recycling Grant Fund - In 1991, the Legislature passed AB 2076, the California Oil Recovery
Enhancement Act. The act requires oil manufacturers to pay $0.04 to the California Integrated Waste
Management Board for each quart of lubricating oil sold in the State of California. These grant funds are
available to governmental agencies, based on population, for the purpose of establishing and
administering used oil collection programs. These funds must be used expressly for oil recycling
collection and educational programs.
COPS Program Grant Fund - 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.
76
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
Teen Connection Program Grant Fund - Established to account for a grant provided through the San
Bernardino County Superintendent of Schools by the State of California. The funds will enable the City to
serve more youth in the community by expanding its teen services to a new level with the implementation
of the Teen Connection Program. This program places a City staff member on high school campuses to
share City program information with students; show them how they can earn scholarships to college and
participate in an apprentice program for job experience; and feature annual awards and scholarships for
those students who best exemplify community service and spirit.
COPS In Schools Grant Fund - Established to account for a grant awarded by the Federal Department of
Justice to provide supplemental funding of four (4) school resource officer (SRO) deputies at local
schools. The total grant award was $500,000 and will be utilized over a three-year period.
Drainage Facilities Fund - Established to account for fees charged developers for purposes of defraying
the actual or estimated costs of constructing planned drainage or sewer facilities that are in the
subdivision.
CA State Library Fund - 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.
Library Services and Technologies Act Fund - In fiscal year 1994/95, the City began providing library
services to the residents of Rancho Cucamonga. In the fall of 1994, the City opened the interim
municipal library facility with a 70,000 piece collection consisting of books, audio, video and reference
materials. The 22,000 square foot facility doubled the amount of space previously available through the
County system. The City's library collection and programs are designed to meet the needs of adults,
young adults and children of Rancho Cucamonga. Funding for the library system comes from current
taxes that are collected by the County for library services. The City's library system continues to operate
from these same tax dollars and does not receive any additional funding from the City's general fund.
Litter Reduction Grant Fund - 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.
Energy Efficient and Conservation Block Grant (EECBG) Fund — Through the American Recovery and
Reinvestment Act of 2009, the U.S. Department of Energy issued formula-based grants under the
EECBG program. The grant funds received by the City funded the following activities: 1) Civic Center
Phase I — Replacement of HVAC Controls; 2) Home Improvement Program Energy Efficiency Revolving
Loan; 3) Energy Efficient Appliances, Electrical, and Mechanical Equipment Program; and 4) partial
funding for an Energy Efficiency Coordinator to oversee the City's efforts to reduce energy consumption
and conduct a public outreach campaign to promote energy efficiency.
Senior Outreach Grant Fund — This fund was 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.
77
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
Underground Utilities Fund —This fund was established to account for fees collected from developers for
future undergrounding of overhead utilities.
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.
Foothill Boulevard Maintenance Fund - This fund was 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.
Citywide Infrastructure Improvement Fund - This fund was established to account for capital improvement
reimbursements from the San Bernardino Associated Governments (SANBAG). The funds will be used
for general infrastructure improvements throughout the City.
The Big Read Library Grant Fund - In April of 2007, the City received a grant from the National
Endowment for the Arts to participate in a program called "The Big Read". The program, which included
a $20,000 cash grant from the NEA, would promote a community wide read of the book "To Kill a
Mockingbird". The program, emphasizing a city wide media campaign featured guest lectures, group
discussions, film showings, and a community theater performance of the book.
Drink, Drive, Lose Grant Fund - 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.
Department of Homeland Security Grant Fund - 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.
Public Resource Grants Fund - 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."
Proposition 1 B Fund - Proposition 1 B (Prop 1 B) provides state funding to cities and counties to fund the
maintenance and improvement of local transportation facilities. The funding is allocated based on
population.
Henderson/Wardman Drainage Fund -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.
Integrated Waste Management Fund — 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.
78
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
Federal Grant Fund — Dreier - Initially, this fund was established to account for a $50,000 grant from
Congressman David Dreier. The funds were used to begin the preliminary design process for a new
senior center facility in Central Park. During FY 2003/04, the grant was supplemented with an additional
$804,000 from Congressman Dreier which will be used in conjunction with other funds to construct the
new senior center facility in Central Park.
Proposition 42 - Traffic Congestion Relief Fund - This fund was 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.
Justice Assistance Grant Fund - Two Justice Assistance Grants (JAG) were awarded to the Police
Department by the United States Department of Justice. The first was in 2005 in the amount of
$30,833.00 to purchase police related equipment and technology. The second JAG grant was awarded
in 2006 in the amount of $19,514.00. This grant will be used to purchase 14 radar guns for the Police
Department's traffic division. This fund accounts for the revenues and expenditures associated with the
JAG grants.
OTS 2005 State Seatbelt Grant Fund - This fund was established to account for the revenues and
expenditures associated with the State of California's Office of Traffic Safety (OTS) Seat Belt Compliance
Campaign grant. The grant provided funding for overtime for the Police Department to conduct a twenty-
one day seat belt enforcement operation.
Senior Transportation Service Fund - Through funding from the County of San Bernardino/Department of
Aging and Adult Services, the Senior Transportation Program provides funding for the
continuation/enhancement of senior transportation services to homebound senior citizens in the
community. Specifically, the program will bring homebound seniors to the James L. Brulte Senior Center
(the Center) for the hot lunch program and will allow senior citizens to participate in classes, programs,
and other activities at the Center that they may not have been able to participate in due to transportation
needs. Funding provided by the County allows for the continuation of our current program, an expansion
of services, or the purchase of vehicles, depending upon City needs.
Homeland Security Grant 2005 Fund - The City was awarded a $147,776 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.
Bicycle Transportation Account Grant Fund - The State Bicycle Transportation Account Grant program
established an annual funding source for bicycle projects throughout the state of California. This State
money only recurs if an entity reapplies for the funds. The City is using these grant funds to construct the
Pacific Electric Trail.
79
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Capital Projects Funds
Assessment District 82-1 Fund - Established to account for the receipt and disbursement of funds used in
the construction of streets, storm drainage and utility improvements within the project area. Financing
was provided by the sale of bonds under the Refunding Act of 1984 for 1915 Improvement Act Bonds.
Assessment District 84-1 Fund - 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.
Assessment District 84-2 Fund - Established to account for the receipt and disbursement of funds used in
the construction of certain public works of improvement, together with appurtenances and appurtenant
work, including acquisition where appropriate, in Special Assessment District No. 84-2 (Alta Loma
Channel Improvement). Financing was provided by sale of bonds under the 1915 Improvement Act
Bonds.
Assessment District 86-2 Fund - Established to account for the receipt and disbursement of funds used in
construction and acquisition of drainage improvements together with appurtenances and appurtenant
work, acquisition of real property, if necessary, and incidental expenses within the Assessment District
No. 86-2. Financing was provided by the sale of limited obligation bonds under the Improvement Bond
Act of 1915.
Community Facilities District 2000-01 South Etiwanda Fund — Established to account for the receipt and
disbursement of funds used in the acquisition and construction of facilities consisting primarily of storm
drain, sewer, water, landscaping, park facilities and improvements. Financing was provided by the sale of
bonds under the Mello-Roos Community Facilities Act of 1982.
Community Facilities District 2000-02 Rancho Cucamonga Corporate Park Fund - Established to account
for the receipt and disbursement of funds used in the acquisition and construction of facilities consisting
primarily of improvements to Milliken Avenue, Arrow Route, and Foothill Boulevard, and water and sewer
improvements to be acquired and operated by Cucamonga County Water District. Financing was
provided by the sale of bonds under the Mello-Roos Community Facilities Act of 1982.
Community Facilities District 2000-03 Rancho Summit Fund — Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
Community Facilities District 2001-01 Fund - 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 1-15 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.
Community Facilities 2003-01 Project Fund — 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 1-15 Freeway. The improvements are generally bordered
on the north by Church Street, on the east by Interstate 15, on the south by Arrow Route and on the west
by a Southern California Edison easement from Arrow Route north to Foothill Boulevard and by Day
Creek Boulevard from Foothill Boulevard north to Church Street. Financing will be provided by the sale
of bonds under the Mello-Roos Community Facilities Act of 1982.
80
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Capital Projects Funds
(Continued)
Public Library Bond Act 2000 Fund — This grant is from funds made available by the California Reading
and Literacy Improvement and Public Library Construction and Renovation Bond Act of 2000 for the
construction of the Victoria Gardens Library.
Community Facilities District 2004-01 Rancho Etiwanda Fund — 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.
Community Facilities District 2003-01 Cultural Center Fund - Established to account for the portion of the
costs associated with the development of the City's Cultural Arts Center that is being funded by
Community Facilities District (CFD) 2003-01. Financing for the CFD will be provided by the sale of bonds
under the Mello-Roos Community Facilities Act of 1982.
Community Facilities District 2006-01 Vintner's Grove Fund - Established to account for monies deposited
by developers for initial consulting and administrative costs and expenses related to a proposed public
financing district.
Community Facilities District 2006-02 Amador on Route 66 Fund - Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
81
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010
Special Revenue Funds
Park
Gas Tax SB 325 Recreation Development
Assets:
Cash and investments $ 1,999,762 $ - $ 2,262,144 $ 11,958,764
Receivables:
Accounts 263,215 - 48,468 -
Taxes - - - -
Accrued interest 1,839 - 2,190 12,668
Deferred loans - - - -
Grants - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 2,264,816 $ - $ 2,312,802 $ 11,971,432
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 106,966 $ - $ 349,332 $ 150,759
Accrued liabilities 84,744 - 157,140 6,451
Deferred revenues - - - -
Unearned revenues - - 26,834 -
Due to other governments - - - -
Due to other funds - - - -
Advances from other funds - - - 300,000
Total Liabilities 191,710 - 533,306 457,210
Fund Balances:
Reserved:
Reserved for encumbrances 4,650 - - 25,122
Unreserved:
Designated for capital projects - - - 561,800
Designated for vehicle and equipment replacement 1,103,265 - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 27,401 - 30,947 163,866
Undesignated 937,790 - 1,748,549 10,763,434
Total Fund Balances 2,073,106 - 1,779,496 11,514,222
Total Liabilities and Fund Balances $ 2,264,816 $ - $ 2,312,802 $ 11,971,432
82
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010 (Continued)
Special Revenue Funds
Landscape
Lighting Maintenance
Beautification Districts Districts Transportation
Assets:
Cash and investments $ 1,343,679 $ 6,838,105 $ 11,630,088 $ 19,265,359
Receivables:
Accounts - - 3,690 -
Taxes - 36,575 170,311 -
Accrued interest 1,427 7,157 12,352 20,089
Deferred loans - - - -
Grants - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 1,345,106 $ 6,881,837 $ 11,816,441 $ 19,285,448
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 43,913 $ 305,398 $ 598,882 $ 185,070
Accrued liabilities 1,774 - 151,932 21,779
Deferred revenues - - - -
Unearned revenues 93,407 - - -
Due to other governments - - - -
Due to other funds - 134,935 - -
Advances from other funds - - - -
Total Liabilities 139,094 440,333 750,814 206,849
Fund Balances:
Reserved:
Reserved for encumbrances 36,481 8,843 590 869,461
Unreserved:
Designated for capital projects 817,940 - - 4,400,000
Designated for vehicle and equipment replacement - - - -
Designated for working capital - 1,294,510 5,117,374 -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 18,504 93,699 159,362 263,985
Undesignated 333,087 5,044,452 5,788,301 13,545,153
Total Fund Balances 1,206,012 6,441,504 11,065,627 19,078,599
Total Liabilities and Fund Balances $ 1,345,106 $ 6,881,837 $ 11,816,441 $ 19,285,448
83
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010
Special Revenue Funds
Transportation Community
Pedestrian Enhancement Development Assessment
Grant Act Block Grant Administration
Assets:
Cash and investments $ - $ - $ - $ 1,163,500
Receivables:
Accounts - - - 38
Taxes - - - -
Accrued interest - - - 1,206
Deferred loans - - 443,049 -
Grants 1,417,021 - 481,919 -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 1,417,021 $ - $ 924,968 $ 1,164,744
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 131,550 $ - $ 297,358 $ 4,583
Accrued liabilities - - 14,552 26,802
Deferred revenues 1,417,021 - 481,919 -
Unearned revenues - - - -
Due to other governments - - 443,049 -
Due to other funds 1,285,471 - 171,852 -
Advances from other funds - - - -
Total Liabilities 2,834,042 - 1,408,730 31,385
Fund Balances:
Reserved:
Reserved for encumbrances - - 279,269 -
Unreserved:
Designated for capital projects - - - -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments - - - 15,943
Undesignated (1,417,021) - (763,031) 1,117,416
Total Fund Balances (1,417,021) - (483,762) 1,133,359
Total Liabilities and Fund Balances $ 1,417,021 $ - $ 924,968 $ 1,164,744
84
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010 (Continued)
Special Revenue Funds
San Sevaine/ South
Etiwanda Air Quality Etiwanda
Drainage SB 140 Improvement Drainage
Assets:
Cash and investments $ 1,031,558 $ 37,200 $ 621,994 $ 158,737
Receivables:
Accounts - - - -
Taxes - - - -
Accrued interest 1,079 - 659 166
Deferred loans - - - -
Grants - - 54,045 -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 1,032,637 $ 37,200 $ 676,698 $ 158,903
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 5,665 $ -
Accrued liabilities - - 1,397 -
Deferred revenues - - - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total Liabilities - - 7,062 -
Fund Balances:
Reserved:
Reserved for encumbrances - - 121,068 -
Unreserved:
Designated for capital projects 495,000 - 60,000 35,000
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 14,135 510 8,523 2,175
Undesignated 523,502 36,690 480,045 121,728
Total Fund Balances 1,032,637 37,200 669,636 158,903
Total Liabilities and Fund Balances $ 1,032,637 $ 37,200 $ 676,698 $ 158,903
85
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010
Special Revenue Funds
Lower Masi
Etiwanda Commerce Library
Drainage Center Measure I Services
Assets:
Cash and investments $ 542,925 $ 8,756 $ 4,715,905 $ 6,616,152
Receivables:
Accounts - - 170,478 26,317
Taxes - - - 75,068
Accrued interest 570 9 5,067 6,179
Deferred loans - - - -
Grants - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - 290,221 - -
Total Assets $ 543,495 $ 298,986 $ 4,891,450 $ 6,723,716
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 703,140 $ 69,085
Accrued liabilities - - 12,886 120,526
Deferred revenues - - - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total Liabilities - - 716,026 189,611
Fund Balances:
Reserved:
Reserved for encumbrances 32,275 - 249,756 608
Unreserved:
Designated for capital projects - - 1,659,000 -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - 224,470
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 7,439 120 64,620 90,651
Undesignated 503,781 298,866 2,202,048 6,218,376
Total Fund Balances 543,495 298,986 4,175,424 6,534,105
Total Liabilities and Fund Balances $ 543,495 $ 298,986 $ 4,891,450 $ 6,723,716
86
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010 (Continued)
Special Revenue Funds
California Used Oil
Literacy Asset Recycling COPS
Program Forfeiture Grant Program Grant
Assets:
Cash and investments $ - $ 675,002 $ - $ 47,397
Receivables:
Accounts - - - -
Taxes - - - -
Accrued interest - 162 - -
Deferred loans - - - -
Grants 8,849 - 9,125 85,450
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 8,849 $ 675,164 $ 9,125 $ 132,847
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 16 $ - $ 2,338 $ -
Accrued liabilities 4,702 - 1,091 -
Deferred revenues 8,849 - 9,125 -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds 4,142 - 5,696 -
Advances from other funds - - - -
Total Liabilities 17,709 - 18,250 -
Fund Balances:
Reserved:
Reserved for encumbrances - - - -
Unreserved:
Designated for capital projects - - - -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments - 9,249 - 649
Undesignated (8,860) 665,915 (9,125) 132,198
Total Fund Balances (8,860) 675,164 (9,125) 132,847
Total Liabilities and Fund Balances $ 8,849 $ 675,164 $ 9,125 $ 132,847
87
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010
Special Revenue Funds
Teen
Connection COPS in Drainage CA State
Program Grant School Grant Facilities Library
Assets:
Cash and investments $ - $ - $ 5,697,238 $ 4,145
Receivables:
Accounts - - 150 -
Taxes - - - -
Accrued interest - - 5,989 -
Deferred loans - - - -
Grants - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ - $ - $ 5,703,377 $ 4,145
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 193,389 $ 577
Accrued liabilities - - 5,041 312
Deferred revenues - - - -
Unearned revenues - - 5,102 3,256
Due to other governments - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total Liabilities - - 203,532 4,145
Fund Balances:
Reserved:
Reserved for encumbrances - - 156,943 -
Unreserved:
Designated for capital projects - - 40,000 -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments - - 78,066 -
Undesignated - - 5,224,836 -
Total Fund Balances - - 5,499,845 -
Total Liabilities and Fund Balances $ - $ - $ 5,703,377 $ 4,145
88
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010 (Continued)
Special Revenue Funds
Library Energy
Services& Litter Efficient& Senior
Technologies Reduction Conservation Outreach
Act Grant Block Grant Grant
Assets:
Cash and investments $ 26,034 $ 2,061 $ - $ -
Receivables:
Accounts - - - -
Taxes - - - -
Accrued interest - - - -
Deferred loans - - - -
Grants 4,500 21,635 63,572 800
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 30,534 $ 23,696 $ 63,572 $ 800
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 4,494 $ - $ 62,389 $ -
Accrued liabilities - - 1,128 -
Deferred revenues 4,500 - 63,572 -
Unearned revenues - 23,696 - -
Due to other governments - - - -
Due to other funds - - 55 800
Advances from other funds - - - -
Total Liabilities 8,994 23,696 127,144 800
Fund Balances:
Reserved:
Reserved for encumbrances 180 - 154,480 -
Unreserved:
Designated for capital projects - - - -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 357 - - -
Undesignated 21,003 - (218,052) -
Total Fund Balances 21,540 - (63,572) -
Total Liabilities and Fund Balances $ 30,534 $ 23,696 $ 63,572 $ 800
89
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010
Special Revenue Funds
Safe Routes to Citywide
Undergound School Foothill Blvd. Infrastructure
Utilities Program Maintenance Improvement
Assets:
Cash and investments $ 10,100,974 $ - $ 162,371 $ 2,459,466
Receivables:
Accounts - - - 14,001,000
Taxes - - - -
Accrued interest 89 - - 2,571
Deferred loans - - - -
Grants - 12 - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 10,101,063 $ 12 $ 162,371 $ 16,463,037
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - 1,306 -
Deferred revenues - 12 - 13,856,000
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - 12 - -
Advances from other funds - - - -
Total Liabilities - 24 1,306 13,856,000
Fund Balances:
Reserved:
Reserved for encumbrances - - - -
Unreserved:
Designated for capital projects 1,273,930 - - -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 1,331 - 2,225 33,701
Undesignated 8,825,802 (12) 158,840 2,573,336
Total Fund Balances 10,101,063 (12) 161,065 2,607,037
Total Liabilities and Fund Balances $ 10,101,063 $ 12 $ 162,371 $ 16,463,037
90
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010 (Continued)
Special Revenue Funds
Department of Public
The Big Read Drink, Drive, Homeland Resource
Library Grant Lose Grant Security Grant Grants
Assets:
Cash and investments $ 9,496 $ 15,564 $ - $ 55,602
Receivables:
Accounts - - - -
Taxes - - - -
Accrued interest - - - -
Deferred loans - - - -
Grants - - 45,453 -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 9,496 $ 15,564 $ 45,453 $ 55,602
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 80 $ - $ 5,254 $ 2,498
Accrued liabilities - - - 942
Deferred revenues - - 19,192 -
Unearned revenues - 13,574 - -
Due to other governments - - - -
Due to other funds - - 40,199 -
Advances from other funds - - - -
Total Liabilities 80 13,574 64,645 3,440
Fund Balances:
Reserved:
Reserved for encumbrances - - - -
Unreserved:
Designated for capital projects - - - -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 130 213 - 762
Undesignated 9,286 1,777 (19,192) 51,400
Total Fund Balances 9,416 1,990 (19,192) 52,162
Total Liabilities and Fund Balances $ 9,496 $ 15,564 $ 45,453 $ 55,602
91
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010
Special Revenue Funds
Henderson/ Integrated
Proposition Wardman Waste Federal Grant
113 Drainage Management Fund -Dreier
Assets:
Cash and investments $ 440,617 $ 819,290 $ 3,654,944 $ 13,733
Receivables:
Accounts - - - -
Taxes - - 238,580 -
Accrued interest 788 - 3,822 -
Deferred loans - - - -
Grants - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 441,405 $ 819,290 $ 3,897,346 $ 13,733
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 13,977 $ - $ 3,127 $ 13,545
Accrued liabilities - - 31,092 -
Deferred revenues - - - -
Unearned revenues 200,111 - - -
Due to other governments - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total Liabilities 214,088 - 34,219 13,545
Fund Balances:
Reserved:
Reserved for encumbrances 9,626 - 6,553 -
Unreserved:
Designated for capital projects - - 2,325,000 -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - 77,694 -
Designated for unrealized gain on investments 6,038 11,226 49,959 188
Undesignated 211,653 808,064 1,403,921 -
Total Fund Balances 227,317 819,290 3,863,127 188
Total Liabilities and Fund Balances $ 441,405 $ 819,290 $ 3,897,346 $ 13,733
92
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010 (Continued)
Special Revenue Funds
Proposition 42
-Traffic Justice OTS 2005 Senior
Congestion Assistance State Seatbelt Transportation
Relief Grant Grant Service
Assets:
Cash and investments $ 2,140,875 $ 178,923 $ - $ 27,155
Receivables:
Accounts 448,031 - - -
Taxes - - - -
Accrued interest 2,215 - - 34
Deferred loans - - - -
Grants - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 2,591,121 $ 178,923 $ - $ 27,189
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 106,000 $ - $ - $ 20,565
Accrued liabilities - - - -
Deferred revenues - - - -
Unearned revenues - 176,475 - -
Due to other governments - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total Liabilities 106,000 176,475 - 20,565
Fund Balances:
Reserved:
Reserved for encumbrances 12,388 11,497 - -
Unreserved:
Designated for capital projects 680,000 - - -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 29,336 - - 372
Undesignated 1,763,397 (9,049) - 6,252
Total Fund Balances 2,485,121 2,448 - 6,624
Total Liabilities and Fund Balances $ 2,591,121 $ 178,923 $ - $ 27,189
93
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010
Special Revenue Funds Capital Projects Fund
Homeland Bicycle
Security Grant Transportation Assessment Assessment
2005 Acct. Grant District 82-1 District 84-1
Assets:
Cash and investments $ - $ - $ 12,335 $ 1,052,621
Receivables:
Accounts - - - -
Taxes - - - -
Accrued interest - - 13 1,101
Deferred loans - - - -
Grants 25,410 - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 25,410 $ - $ 12,348 $ 1,053,722
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - - -
Deferred revenues 25,410 - - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds 25,410 - - -
Advances from other funds - - - -
Total Liabilities 50,820 - - -
Fund Balances:
Reserved:
Reserved for encumbrances - - - -
Unreserved:
Designated for capital projects - - - -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments - - 169 14,424
Undesignated (25,410) - 12,179 1,039,298
Total Fund Balances (25,410) - 12,348 1,053,722
Total Liabilities and Fund Balances $ 25,410 $ - $ 12,348 $ 1,053,722
94
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010 (Continued)
Capital Project Funds
CFD 2000-02
CFD 2000-01 Rancho
Assessment Assessment South Cucamonga
District 84-2 District 86-2 Etiwanda Corporate Park
Assets:
Cash and investments $ - $ - $ 64 $ -
Receivables:
Accounts - - - -
Taxes - - - -
Accrued interest - - - -
Deferred loans - - - -
Grants - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - 91,945 581,333
Total Assets $ - $ - $ 92,009 $ 581,333
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - - -
Deferred revenues - - - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - 41,128 - -
Advances from other funds - - - -
Total Liabilities - 41,128 - -
Fund Balances:
Reserved:
Reserved for encumbrances - - - -
Unreserved:
Designated for capital projects - - - -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments - - - -
Undesignated - (41,128) 92,009 581,333
Total Fund Balances - (41,128) 92,009 581,333
Total Liabilities and Fund Balances $ - $ - $ 92,009 $ 581,333
95
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010
Capital Projects Funds
CFD 2000-03 Public Library
Rancho CFD 2003-01 Bond Act-
Summit CFD 2001-01 Project Fund 2000
Assets:
Cash and investments $ 19,352 $ 464,258 $ 5,659 $ -
Receivables:
Accounts - - - -
Taxes - - - -
Accrued interest - 486 - -
Deferred loans - - - -
Grants - - - 1,498,042
Due from other funds - - - 244,994
Restricted assets:
Cash and investments with fiscal agents 143,849 18,130 169,260 -
Total Assets $ 163,201 $ 482,874 $ 174,919 $ 1,743,036
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 26,019 $ 6,128
Accrued liabilities - - - -
Deferred revenues - - - 1,498,042
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - - - 1,736,908
Advances from other funds - 2,560,408 1,393,216 -
Total Liabilities - 2,560,408 1,419,235 3,241,078
Fund Balances:
Reserved:
Reserved for encumbrances - - - -
Unreserved:
Designated for capital projects - - - -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 265 - - -
Undesignated 162,936 (2,077,534) (1,244,316) (1,498,042)
Total Fund Balances 163,201 (2,077,534) (1,244,316) (1,498,042)
Total Liabilities and Fund Balances $ 163,201 $ 482,874 $ 174,919 $ 1,743,036
96
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010 (Continued)
Capital Projects Funds
CFD 2004-01 CFD 2006-01 CFD 2006-02
Rancho CFD 2003-01 Vintner's Amador on
Etiwanda Cultural Center Grove Route 66
Assets:
Cash and investments $ 4,802 $ - $ 1,794 $ 5,706
Receivables:
Accounts - - - -
Taxes - - - -
Accrued interest 5 - 2 6
Deferred loans - - - -
Grants - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents 1,088,789 221,423 969,253 1,963
Total Assets $ 1,093,596 $ 221,423 $ 971,049 $ 7,675
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - - -
Deferred revenues - - - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - 35,367 - -
Advances from other funds - - - -
Total Liabilities - 35,367 - -
Fund Balances:
Reserved:
Reserved for encumbrances - - - -
Unreserved:
Designated for capital projects 1,058,470 175,000 800,060 -
Designated for vehicle and equipment replacement - - - -
Designated for working capital - - - -
Designated for C&D waste programs - - - -
Designated for unrealized gain on investments 66 - 25 78
Undesignated 35,060 11,056 170,964 7,597
Total Fund Balances 1,093,596 186,056 971,049 7,675
Total Liabilities and Fund Balances $ 1,093,596 $ 221,423 $ 971,049 $ 7,675
97
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2010
Total Nonmajor
Governmental
Funds
Assets:
Cash and investments $ 98,292,106
Receivables:
Accounts 14,961,387
Taxes 520,534
Accrued interest 89,940
Deferred loans 443,049
Grants 3,715,833
Due from other funds 244,994
Restricted assets:
Cash and investments with fiscal agents 3,576,166
Total Assets $ 121,844,009
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 3,412,097
Accrued liabilities 645,597
Deferred revenues 17,383,642
Unearned revenues 542,455
Due to other governments 443,049
Due to other funds 3,481,975
Advances from other funds 4,253,624
Total Liabilities 30,162,439
Fund Balances:
Reserved:
Reserved for encumbrances 1,979,790
Unreserved:
Designated for capital projects 14,381,200
Designated for vehicle and equipment replacement 1,103,265
Designated for working capital 6,636,354
Designated for C&D waste programs 77,694
Designated for unrealized gain on investments 1,200,709
Undesignated 66,302,558
Total Fund Balances 91,681,570
Total Liabilities and Fund Balances $ 121,844,009
98
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99
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Special Revenue Funds
Park
Gas Tax SB 325 Recreation Development
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental 2,874,450 - - -
Charges for services - - 2,749,414 -
Use of money and property 31,090 (5) 945,265 316,020
Contributions - - 430,541 -
Developer participation - - - 1,098,774
Miscellaneous 2,276 - 139,746 -
Total Revenues 2,907,816 (5) 4,264,966 1,414,794
Expenditures:
Current:
General government - - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - 251,453
Community services - - 4,393,030 -
Engineering and public works 2,651,697 - - -
Capital outlay - - - 748,440
Debt service:
Principal retirement 18,393 - - -
Interest and fiscal charges 2,084 - - -
Total Expenditures 2,672,174 - 4,393,030 999,893
Excess (Deficiency)of Revenues
Over(Under) Expenditures 235,642 (5) (128,064) 414,901
Other Financing Sources (Uses):
Transfers in 3,480 - - -
Transfers out - (104) - -
Total Other Financing Sources
(Uses) 3,480 (104) - -
Net Change in Fund Balances 239,122 (109) (128,064) 414,901
Fund Balances
Beginning of year 1,833,984 109 1,907,560 11,099,321
End of Year $ 2,073,106 $ - $ 1,779,496 $ 11,514,222
100
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010 (Continued)
Special Revenue Funds
Landscape
Lighting Maintenance
Beautification Districts Districts Transportation
Revenues:
Taxes $ - $ 2,353,062 $ 9,431,725 $ -
Intergovernmental - - - 157,471
Charges for services - - - -
Use of money and property 37,810 172,267 304,184 501,086
Contributions - - - -
Developer participation 183,182 986 - 2,073,810
Miscellaneous - - 9,577 -
Total Revenues 220,992 2,526,315 9,745,486 2,732,367
Expenditures:
Current:
General government - 2,408,966 - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - 9,465,985 -
Community services - - - -
Engineering and public works 48,368 - - 1,870,327
Capital outlay 483,036 163,817 71,833 1,009,743
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 531,404 2,572,783 9,537,818 2,880,070
Excess(Deficiency)of Revenues
Over(Under) Expenditures (310,412) (46,468) 207,668 (147,703)
Other Financing Sources(Uses):
Transfers in - - 17,200 -
Transfers out - - (3,480) -
Total Other Financing Sources
(Uses) - - 13,720 -
Net Change in Fund Balances (310,412) (46,468) 221,388 (147,703)
Fund Balances
Beginning of year 1,516,424 6,487,972 10,844,239 19,226,302
End of Year $ 1,206,012 $ 6,441,504 $ 11,065,627 $ 19,078,599
101
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Special Revenue Funds
Transportation Community
Pedestrian Enhancement Development Assessment
Grant Act Block Grant Administration
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental 53,040 - 1,449,262 -
Charges for services - - - -
Use of money and property - - - 29,081
Contributions - - - -
Developer participation - - - -
Miscellaneous - - 100 871,056
Total Revenues 53,040 - 1,449,362 900,137
Expenditures:
Current:
General government - - - 819,707
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - 1,462,854 -
Community services - - - -
Engineering and public works - - - -
Capital outlay 1,371,274 - 272,025 -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 1,371,274 - 1,734,879 819,707
Excess(Deficiency)of Revenues
Over(Under) Expenditures (1,318,234) - (285,517) 80,430
Other Financing Sources(Uses):
Transfers in - 530,912 - 80
Transfers out - - - -
Total Other Financing Sources
(Uses) - 530,912 - 80
Net Change in Fund Balances (1,318,234) 530,912 (285,517) 80,510
Fund Balances
Beginning of year (98,787) (530,912) (198,245) 1,052,849
End of Year $ (1,417,021) $ - $ (483,762) $ 1,133,359
102
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010 (Continued)
Special Revenue Funds
San Sevaine/ South
Etiwanda Air Quality Etiwanda
Drainage SB 140 Improvement Drainage
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental - - 413,325 -
Charges for services - - - -
Use of money and property 26,885 196 15,352 4,670
Contributions - - - -
Developer participation 24,149 - - 135,855
Miscellaneous - - - -
Total Revenues 51,034 196 428,677 140,525
Expenditures:
Current:
General government - - 138,896 -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services - - - -
Engineering and public works 137,181 - - -
Capital outlay - - 44,309 -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 137,181 - 183,205 -
Excess(Deficiency)of Revenues
Over(Under) Expenditures (86,147) 196 245,472 140,525
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources
(Uses) - - - -
Net Change in Fund Balances (86,147) 196 245,472 140,525
Fund Balances
Beginning of year 1,118,784 37,004 424,164 18,378
End of Year $ 1,032,637 $ 37,200 $ 669,636 $ 158,903
103
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Special Revenue Funds
Lower Masi
Etiwanda Commerce Library
Drainage Center Measure I Services
Revenues:
Taxes $ - $ - $ - $ 3,323,105
Intergovernmental - - 1,910,148 12,500
Charges for services - - - 374,236
Use of money and property 16,131 326 124,545 156,965
Contributions - - - 147,952
Developer participation - - - -
Miscellaneous - - - 114,513
Total Revenues 16,131 326 2,034,693 4,129,271
Expenditures:
Current:
General government - - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services - - - 3,498,527
Engineering and public works - - 1,834,356 -
Capital outlay 52,975 - 397,371 8,000
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 52,975 - 2,231,727 3,506,527
Excess(Deficiency)of Revenues
Over(Under) Expenditures (36,844) 326 (197,034) 622,744
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - (89,240)
Total Other Financing Sources
(Uses) - - - (89,240)
Net Change in Fund Balances (36,844) 326 (197,034) 533,504
Fund Balances
Beginning of year 580,339 298,660 4,372,458 6,000,601
End of Year $ 543,495 $ 298,986 $ 4,175,424 $ 6,534,105
104
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010 (Continued)
Special Revenue Funds
California Used Oil
Literacy Asset Recycling COPS
Program Forfeiture Grant Program Grant
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental 29,447 74,287 12,469 176,595
Charges for services - - - -
Use of money and property - 7,104 (46) (799)
Contributions 15,000 - - -
Developer participation - - - -
Miscellaneous - - - -
Total Revenues 44,447 81,391 12,423 175,796
Expenditures:
Current:
General government - - - -
Public safety-police - - - 113,947
Public safety-fire protection - - - -
Community development - - - -
Community services 99,302 - - -
Engineering and public works - - 21,595 -
Capital outlay - 43,732 - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 99,302 43,732 21,595 113,947
Excess(Deficiency)of Revenues
Over(Under) Expenditures (54,855) 37,659 (9,172) 61,849
Other Financing Sources(Uses):
Transfers in 89,240 - - -
Transfers out - - - (45,847)
Total Other Financing Sources
(Uses) 89,240 - - (45,847)
Net Change in Fund Balances 34,385 37,659 (9,172) 16,002
Fund Balances
Beginning of year (43,245) 637,505 47 116,845
End of Year $ (8,860) $ 675,164 $ (9,125) $ 132,847
105
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Special Revenue Funds
Teen
Connection COPS in Drainage CA State
Program Grant School Grant Facilities Library
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental - - - 21,744
Charges for services - - - -
Use of money and property (427) - 150,240 57
Contributions - - - -
Developer participation - - 409,170 -
Miscellaneous - - 150 -
Total Revenues (427) - 559,560 21,801
Expenditures:
Current:
General government - - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services - - - 15,101
Engineering and public works - - 732,605 -
Capital outlay - - 484,097 6,700
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures - - 1,216,702 21,801
Excess(Deficiency)of Revenues
Over(Under) Expenditures (427) - (657,142) -
Other Financing Sources(Uses):
Transfers in - 45,837 - -
Transfers out - - - -
Total Other Financing Sources
(Uses) - 45,837 - -
Net Change in Fund Balances (427) 45,837 (657,142) -
Fund Balances
Beginning of year 427 (45,837) 6,156,987 -
End of Year $ - $ - $ 5,499,845 $ -
106
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010 (Continued)
Special Revenue Funds
Library Energy
Services& Litter Efficient&
Technologies Reduction Conservation Senior
Act Grant Block Grant Outreach Grant
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental 45,500 20,608 195,810 7,025
Charges for services - - - -
Use of money and property 62 (119) - -
Contributions 45,000 - - -
Developer participation - - - -
Miscellaneous - - - -
Total Revenues 90,562 20,489 195,810 7,025
Expenditures:
Current:
General government - - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - 193,862 -
Community services 83,698 - - 7,025
Engineering and public works - 20,636 - -
Capital outlay - - 65,520 -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 83,698 20,636 259,382 7,025
Excess(Deficiency)of Revenues
Over(Under) Expenditures 6,864 (147) (63,572) -
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources
(Uses) - - - -
Net Change in Fund Balances 6,864 (147) (63,572) -
Fund Balances
Beginning of year 14,676 147 - -
End of Year $ 21,540 $ - $ (63,572) $ -
107
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Special Revenue Funds
Safe Routes to Citywide
Undergound School Foothill Blvd. Infrastructure
Utilities Program Maintenance Improvement
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental - 78,968 - 2,558,250
Charges for services - - - -
Use of money and property 13,650 - 222 48,787
Contributions - - - -
Developer participation - - - -
Miscellaneous 10,087,413 - - -
Total Revenues 10,101,063 78,968 222 2,607,037
Expenditures:
Current:
General government - - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services - - - -
Engineering and public works - - 60,932 -
Capital outlay - 78,980 - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures - 78,980 60,932 -
Excess(Deficiency)of Revenues
Over(Under) Expenditures 10,101,063 (12) (60,710) 2,607,037
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources
(Uses) - - - -
Net Change in Fund Balances 10,101,063 (12) (60,710) 2,607,037
Fund Balances
Beginning of year - - 221,775 -
End of Year $ 10,101,063 $ (12) $ 161,065 $ 2,607,037
108
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010 (Continued)
Special Revenue Funds
Department of Public
The Big Read Drink, Drive, Homeland Resource
Library Grant Lose Grant Security Grant Grants
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental 37,645 1,777 129,281 -
Charges for services - - - -
Use of money and property 29 113 - 655
Contributions - - - 67,315
Developer participation - - - -
Miscellaneous - - - 585
Total Revenues 37,674 1,890 129,281 68,555
Expenditures:
Current:
General government - - - 16,500
Public safety-police - - - -
Public safety-fire protection - - 77,613 -
Community development - - - -
Community services 38,358 - - -
Engineering and public works - - - -
Capital outlay - - - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 38,358 - 77,613 16,500
Excess(Deficiency)of Revenues
Over(Under) Expenditures (684) 1,890 51,668 52,055
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources
(Uses) - - - -
Net Change in Fund Balances (684) 1,890 51,668 52,055
Fund Balances
Beginning of year 10,100 100 (70,860) 107
End of Year $ 9,416 $ 1,990 $ (19,19?1 52,162
109
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Special Revenue Funds
Henderson/ Integrated
Proposition Wardman Waste Federal Grant
113 Drainage Management Fund -Dreier
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental 2,620,561 - - -
Charges for services - - 1,060,099 -
Use of money and property (4,638) 4,305 92,702 72
Contributions - - - -
Developer participation - - - -
Miscellaneous - - - -
Total Revenues 2,615,923 4,305 1,152,801 72
Expenditures:
Current:
General government - - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development 2,620,561 - - -
Community services - - - -
Engineering and public works - - 898,359 -
Capital outlay - - 38,338 -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 2,620,561 - 936,697 -
Excess(Deficiency)of Revenues
Over(Under) Expenditures (4,638) 4,305 216,104 72
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources
(Uses) - - - -
Net Change in Fund Balances (4,638) 4,305 216,104 72
Fund Balances
Beginning of year 231,955 814,985 3,647,023 116
End of Year $ 227,317 $ 819,290 $ 3,863,127 $ 188
110
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010 (Continued)
Special Revenue Funds
Proposition 42
-Traffic Justice OTS 2005 Senior
Congestion Assistance State Seatbelt Transportation
Relief Grant Grant Service
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental 1,610,209 33,200 58,691 165,190
Charges for services - - - -
Use of money and property 46,211 2,437 - 703
Contributions - - - -
Developer participation - - - -
Miscellaneous - - - -
Total Revenues 1,656,420 35,637 58,691 165,893
Expenditures:
Current:
General government - - - -
Public safety-police - 23,925 7,493 -
Public safety-fire protection - - - -
Community development - - - -
Community services - - - 160,433
Engineering and public works 302,347 - - -
Capital outlay 106,000 9,276 - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 408,347 33,201 7,493 160,433
Excess(Deficiency)of Revenues
Over(Under) Expenditures 1,248,073 2,436 51,198 5,460
Other Financing Sources(Uses):
Transfers in - - 10 -
Transfers out - - - -
Total Other Financing Sources
(Uses) - - 10 -
Net Change in Fund Balances 1,248,073 2,436 51,208 5,460
Fund Balances
Beginning of year 1,237,048 12 (51,208) 1,164
End of Year $ 2,485,121 $ 2,448 $ - $ 6,624
111
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Special Revenue Funds Capital Projects Fund
Homeland Bicycle
Security Grant Transportation Assessment Assessment
2005 Acct. Grant District 82-1 District 84-1
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental - 25,200 - -
Charges for services - - -Use of money and property - - 323 27,566
Contributions - - - -
Developer participation - - - -
Miscellaneous - - - -
Total Revenues - 25,200 323 27,566
Expenditures:
Current:
General government - - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services - - - -
Engineering and public works - - - -
Capital outlay - - - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures - - - -
Excess(Deficiency)of Revenues
Over(Under) Expenditures - 25,200 323 27,566
Other Financing Sources(Uses):
Transfers in - 124 - -
Transfers out - - - -
Total Other Financing Sources
(Uses) - 124 - -
Net Change in Fund Balances - 25,324 323 27,566
Fund Balances
Beginning of year (25,410) (25,324) 12,025 1,026,156
End of Year $ (25,410) $ - $ 12,348 $ 1,053,722
112
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010 (Continued)
Capital Projects Funds
CFD 2000-02
CFD 2000-01 Rancho
Assessment Assessment South Cucamonga
District 84-2 District 86-2 Etiwanda Corporate Park
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental - - - -
Charges for services - - - -
Use of money and property - - 11 59
Contributions - - - 22,730
Developer participation - - - -
Miscellaneous 3,865 - - -
Total Revenues 3,865 - 11 22,789
Expenditures:
Current:
General government - - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services - - - -
Engineering and public works - - - -
Capital outlay - - - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures - - - -
Excess(Deficiency)of Revenues
Over(Under) Expenditures 3,865 - 11 22,789
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out (80) - - -
Total Other Financing Sources
(Uses) (80) - - -
Net Change in Fund Balances 3,785 - 11 22,789
Fund Balances
Beginning of year (3,785) (41,128) 91,998 558,544
End of Year $ - $ (41,128) $ 92,009 $ 581,333
113
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Capital Projects Funds
CFD 2000-03 Public Library
Rancho CFD 2003-01 Bond Act-
Summit CFD 2001-01 Project Fund 2000
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental - - - -
Charges for services - - -Use of money and property 764 12,165 86 -
Contributions - - - -
Developer participation - - - -
Miscellaneous - - - -
Total Revenues 764 12,165 86 -
Expenditures:
Current:
General government 2,088,005 - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services - - - -
Engineering and public works - - - -
Capital outlay - - - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 2,088,005 - - -
Excess(Deficiency)of Revenues
Over(Under) Expenditures (2,087,241) 12,165 86 -
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources
(Uses) - - - -
Net Change in Fund Balances (2,087,241) 12,165 86 -
Fund Balances
Beginning of year 2,250,442 (2,089,699) (1,244,402) (1,498,042)
End of Year $ 163,201 $ (2,077,534) $ (1,244,316) $ (1,498,042)
114
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010 (Continued)
Capital Projects Funds
CFD 2004-01 CFD 2006-01 CFD 2006-02
Rancho CFD 2003-01 Vintner's Amador on
Etiwanda Cultural Center Grove Route 66
Revenues:
Taxes $ - $ - $ - $ -
Intergovernmental - - - -
Charges for services - - - -
Use of money and property 210 72 297 150
Contributions - - - -
Developer participation - - - -
Miscellaneous - - - -
Total Revenues 210 72 297 150
Expenditures:
Current:
General government 35,466 - 2,007,865 9,111
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services - - - -
Engineering and public works - - - -
Capital outlay - 17,529 - -
Debt service:
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 35,466 17,529 2,007,865 9,111
Excess(Deficiency)of Revenues
Over(Under) Expenditures (35,256) (17,457) (2,007,568) (8,961)
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources
(Uses) - - - -
Net Change in Fund Balances (35,256) (17,457) (2,007,568) (8,961)
Fund Balances
Beginning of year 1,128,852 203,513 2,978,617 16,636
End of Year $ 1,093,596 $ 186,056 $ 971,049 $ 7,675
115
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES
IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Total Nonmajor
Governmental
Funds
Revenues:
Taxes $ 15,107,892
Intergovernmental 14,772,653
Charges for services 4,183,749
Use of money and property 3,084,891
Contributions 728,538
Developer participation 3,925,926
Miscellaneous 11,229,281
Total Revenues 53,032,930
Expenditures:
Current:
General government 7,524,516
Public safety-police 145,365
Public safety-fire protection 77,613
Community development 13,994,715
Community services 8,295,474
Engineering and public works 8,578,403
Capital outlay 5,472,995
Debt service:
Principal retirement 18,393
Interest and fiscal charges 2,084
Total Expenditures 44,109,558
Excess(Deficiency)of Revenues
Over(Under) Expenditures 8,923,372
Other Financing Sources(Uses):
Transfers in 686,883
Transfers out (138,751)
Total Other Financing Sources
(Uses) 548,132
Net Change in Fund Balances 9,471,504
Fund Balances
Beginning of year 82,210,066
End of Year $ 91,681,570
116
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
GAS TAX
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,833,984 $ 1,833,984 $ 1,833,984 $ -
Resources(Inflows):
Intergovernmental 2,485,900 2,752,000 2,874,450 122,450
Use of money and property 35,920 22,040 31,090 9,050
Miscellaneous - - 2,276 2,276
Transfers in - 3,480 3,480 -
Amounts Available for Appropriation 4,355,804 4,611,504 4,745,280 133,776
Charges to Appropriation (Outflow):
Engineering and public works 2,628,150 2,800,400 2,656,347 144,053
Debt service:
Principal retirement 18,393 18,393 18,393 -
Interest and fiscal charges 2,087 2,087 2,084 3
Total Charges to Appropriations 2,648,630 2,820,880 2,676,824 144,056
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,707,174 $ 1,790,624 2,068,456 $ 277,832
Encumbrances 4,650
Budgetary Fund Balance,June 30(GAAP Basis) $ 2,073,106
117
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
SB 325
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 109 $ 109 $ 109 $ -
Resources(Inflows):
Use of money and property 190 10 (5) (15)
Amounts Available for Appropriation 299 119 104 (15)
Charges to Appropriation (Outflow):
Transfers out - - 104 (104)
Total Charges to Appropriations - - 104 (104)
Budgetary Fund Balance,June 30(Budgetary Basis) $ 299 $ 119 - $ (119)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ -
118
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
RECREATION
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,907,560 $ 1,907,560 $ 1,907,560 $ -
Resources(Inflows):
Charges for services 2,997,030 2,830,180 2,749,414 (80,766)
Use of money and property 881,600 917,510 945,265 27,755
Contributions 421,040 370,230 430,541 60,311
Miscellaneous 141,630 131,280 139,746 8,466
Amounts Available for Appropriation 6,348,860 6,156,760 6,172,526 15,766
Charges to Appropriation (Outflow):
Community services 5,083,540 4,861,130 4,393,030 468,100
Total Charges to Appropriations 5,083,540 4,861,130 4,393,030 468,100
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,265,320 $ 1,295,630 1,779,496 $ 483,866
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 1,779,496
119
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
PARK DEVELOPMENT
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 11,099,321 $ 11,099,321 $ 11,099,321 $ -
Resources(Inflows):
Use of money and property 360,940 263,990 316,020 52,030
Developer participation 89,000 1,030,000 1,098,774 68,774
Amounts Available for Appropriation 11,549,261 12,393,311 12,514,115 120,804
Charges to Appropriation (Outflow):
Community development 233,110 283,142 251,453 31,689
Capital outlay 677,200 855,258 773,562 81,696
Total Charges to Appropriations 910,310 1,138,400 1,025,015 113,385
Budgetary Fund Balance,June 30(Budgetary Basis) $ 10,638,951 $ 11,254,911 11,489,100 $ 234,189
Encumbrances 25,122
Budgetary Fund Balance,June 30(GAAP Basis) $ 11,514,222
120
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
BEAUTIFICATION
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,516,424 $ 1,516,424 $ 1,516,424 $ -
Resources(Inflows):
Intergovernmental - 1,000,000 - (1,000,000)
Use of money and property 45,660 34,990 37,810 2,820
Developer participation 15,000 220,000 183,182 (36,818)
Amounts Available for Appropriation 1,577,084 2,771,414 1,737,416 (1,033,998)
Charges to Appropriation (Outflow):
Engineering and public works 8,250 56,726 48,368 8,358
Capital outlay 406,840 566,524 519,517 47,007
Total Charges to Appropriations 415,090 623,250 567,885 55,365
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,161,994 $ 2,148,164 1,169,531 $ (978,633)
Encumbrances 36,481
Budgetary Fund Balance,June 30(GAAP Basis) $ 1,206,012
121
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LIGHTING DISTRICTS
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 6,487,972 $ 6,487,972 $ 6,487,972 $ -
Resources(Inflows):
Taxes 2,114,410 2,227,700 2,353,062 125,362
Use of money and property 177,250 142,630 172,267 29,637
Developer participation 4,850 2,850 986 (1,864)
Amounts Available for Appropriation 8,784,482 8,861,152 9,014,287 153,135
Charges to Appropriation (Outflow):
General government 2,750,190 2,427,630 2,417,809 9,821
Capital outlay 240,000 200,000 163,817 36,183
Total Charges to Appropriations 2,990,190 2,627,630 2,581,626 46,004
Budgetary Fund Balance,June 30(Budgetary Basis) $ 5,794,292 $ 6,233,522 6,432,661 $ 199,139
Encumbrances 8,843
Budgetary Fund Balance,June 30(GAAP Basis) $ 6,441,504
122
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LANDSCAPE MAINTENANCE DISTRICTS
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 10,844,239 $ 10,844,239 $ 10,844,239 $ -
Resources (Inflows):
Taxes 8,298,670 8,838,460 9,431,725 593,265
Use of money and property 236,710 235,510 304,184 68,674
Miscellaneous 16,100 19,790 9,577 (10,213)
Transfers in - 28,180 17,200 (10,980)
Amounts Available for Appropriation 19,395,719 19,966,179 20,606,925 640,746
Charges to Appropriation (Outflow):
Community development 10,870,030 9,940,340 9,466,575 473,765
Capital outlay 61,000 72,240 71,833 407
Transfers out - 14,460 3,480 10,980
Total Charges to Appropriations 10,931,030 10,027,040 9,541,888 485,152
Budgetary Fund Balance,June 30(Budgetary Basis) $ 8,464,689 $ 9,939,139 11,065,037 $ 1,125,898
Encumbrances 590
Budgetary Fund Balance,June 30(GAAP Basis) $ 11,065,627
123
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
TRANSPORTATION
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 19,226,302 $ 19,226,302 $ 19,226,302 $ -
Resources(Inflows):
Intergovernmental - 225,000 157,471 (67,529)
Use of money and property 472,700 428,570 501,086 72,516
Developer participation 1,215,000 1,811,000 2,073,810 262,810
Amounts Available for Appropriation 20,914,002 21,690,872 21,958,669 267,797
Charges to Appropriation (Outflow):
Engineering and public works 1,463,330 2,170,793 1,969,949 200,844
Capital outlay 1,580,000 3,406,237 1,779,582 1,626,655
Total Charges to Appropriations 3,043,330 5,577,030 3,749,531 1,827,499
Budgetary Fund Balance,June 30(Budgetary Basis) $ 17,870,672 $ 16,113,842 18,209,138 $ 2,095,296
Encumbrances 869,461
Budgetary Fund Balance,June 30(GAAP Basis) $ 19,078,599
124
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
PEDESTRIAN GRANT
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (98,787) $ (98,787) $ (98,787) $ -
Resources(Inflows):
Intergovernmental 1,602,140 1,368,540 53,040 (1,315,500)
Amounts Available for Appropriation 1,503,353 1,269,753 (45,747) (1,315,500)
Charges to Appropriation (Outflow):
Capital outlay 60,000 1,382,860 1,371,274 11,586
Total Charges to Appropriations 60,000 1,382,860 1,371,274 11,586
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,443,353 $ (113,107) (1,417,021) $ (1,303,914)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ (1,417,021)
125
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
COMMUNITY DEVELOPMENT BLOCK GRANT
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (198,245) $ (198,245) $ (198,245) $ -
Resources(Inflows):
Intergovernmental 3,485,050 3,009,630 1,449,262 (1,560,368)
Miscellaneous 90,000 90,000 100 (89,900)
Amounts Available for Appropriation 3,376,805 2,901,385 1,251,117 (1,650,268)
Charges to Appropriation (Outflow):
Community development 349,010 1,389,111 1,462,854 (73,743)
Capital outlay 3,226,040 1,710,519 551,294 1,159,225
Total Charges to Appropriations 3,575,050 3,099,630 2,014,148 1,085,482
Budgetary Fund Balance,June 30(Budgetary Basis) $ (198,245) $ (198,245) (763,031) $ (564,786)
Encumbrances 279,269
Budgetary Fund Balance,June 30(GAAP Basis) $ (483,762)
126
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
ASSESSMENT ADMINISTRATION
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,052,849 $ 1,052,849 $ 1,052,849 $ -
Resources(Inflows):
Use of money and property 26,330 22,060 29,081 7,021
Miscellaneous 834,620 834,620 871,056 36,436
Transfers in - - 80 80
Amounts Available for Appropriation 1,913,799 1,909,529 1,953,066 43,537
Charges to Appropriation (Outflow):
General government 905,690 885,660 819,707 65,953
Total Charges to Appropriations 905,690 885,660 819,707 65,953
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,008,109 $ 1,023,869 1,133,359 $ 109,490
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 1,133,359
127
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
SAN SEVAINE/ETIWANDA DRAINAGE
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,118,784 $ 1,118,784 $ 1,118,784 $ -
Resources(Inflows):
Use of money and property 19,120 24,490 26,885 2,395
Developer participation - 14,080 24,149 10,069
Amounts Available for Appropriation 1,137,904 1,157,354 1,169,818 12,464
Charges to Appropriation (Outflow):
Engineering and public works - 137,190 137,181 9
Total Charges to Appropriations - 137,190 137,181 9
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,137,904 $ 1,020,164 1,032,637 $ 12,473
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 1,032,637
128
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
AIR QUALITY IMPROVEMENT
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 424,164 $ 424,164 $ 424,164 $ -
Resources(Inflows):
Intergovernmental 203,320 203,320 413,325 210,005
Use of money and property 12,870 8,790 15,352 6,562
Amounts Available for Appropriation 640,354 636,274 852,841 216,567
Charges to Appropriation (Outflow):
General government 182,820 142,331 140,396 1,935
Capital outlay 216,000 142,479 163,877 (21,398)
Total Charges to Appropriations 398,820 284,810 304,273 (19,463)
Budgetary Fund Balance,June 30(Budgetary Basis) $ 241,534 $ 351,464 548,568 $ 197,104
Encumbrances 121,068
Budgetary Fund Balance,June 30(GAAP Basis) $ 669,636
129
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
SOUTH ETIWANDA DRAINAGE
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 18,378 $ 18,378 $ 18,378 $ -
Resources(Inflows):
Use of money and property 540 2,140 4,670 2,530
Developer participation - 135,850 135,855 5
Amounts Available for Appropriation 18,918 156,368 158,903 2,535
Budgetary Fund Balance,June 30(Budgetary Basis) $ 18,918 $ 156,368 158,903 $ 2,535
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 158,903
130
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LOWER ETIWANDA DRAINAGE
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 580,339 $ 580,339 $ 580,339 $ -
Resources(Inflows):
Use of money and property 16,510 15,470 16,131 661
Amounts Available for Appropriation 596,849 595,809 596,470 661
Charges to Appropriation (Outflow):
Capital outlay 50,000 135,250 85,250 50,000
Total Charges to Appropriations 50,000 135,250 85,250 50,000
Budgetary Fund Balance,June 30(Budgetary Basis) $ 546,849 $ 460,559 511,220 $ 50,661
Encumbrances 32,275
Budgetary Fund Balance,June 30(GAAP Basis) $ 543,495
131
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
MASI COMMERCE CENTER
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 298,660 $ 298,660 $ 298,660 $ -
Resources(Inflows):
Use of money and property 2,900 360 326 (34)
Amounts Available for Appropriation 301,560 299,020 298,986 (34)
Budgetary Fund Balance,June 30(Budgetary Basis) $ 301,560 $ 299,020 298,986 $ (34)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 298,986
132
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
MEASUREI
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 4,372,458 $ 4,372,458 $ 4,372,458 $ -
Resources(Inflows):
Intergovernmental 2,139,200 1,926,170 1,910,148 (16,022)
Use of money and property 145,000 99,670 124,545 24,875
Amounts Available for Appropriation 6,656,658 6,398,298 6,407,151 8,853
Charges to Appropriation (Outflow):
Engineering and public works 1,254,370 1,859,480 1,849,831 9,649
Capital outlay 813,000 908,120 631,652 276,468
Total Charges to Appropriations 2,067,370 2,767,600 2,481,483 286,117
Budgetary Fund Balance,June 30(Budgetary Basis) $ 4,589,288 $ 3,630,698 3,925,668 $ 294,970
Encumbrances 249,756
Budgetary Fund Balance,June 30(GAAP Basis) $ 4,175,424
133
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LIBRARY SERVICES
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 6,000,601 $ 6,000,601 $ 6,000,601 $ -
Resources(Inflows):
Taxes 3,566,450 3,385,470 3,323,105 (62,365)
Intergovernmental - 10,000 12,500 2,500
Charges for services 278,500 278,500 374,236 95,736
Use of money and property 125,060 108,840 156,965 48,125
Contributions 210,000 220,000 147,952 (72,048)
Miscellaneous 60,000 60,000 114,513 54,513
Amounts Available for Appropriation 10,240,611 10,063,411 10,129,872 66,461
Charges to Appropriation (Outflow):
Community services 4,194,590 4,123,270 3,499,135 624,135
Capital outlay - 8,000 8,000 -
Transfers out 45,420 89,240 89,240 -
Total Charges to Appropriations 4,240,010 4,220,510 3,596,375 624,135
Budgetary Fund Balance,June 30(Budgetary Basis) $ 6,000,601 $ 5,842,901 6,533,497 $ 690,596
Encumbrances 608
Budgetary Fund Balance,June 30(GAAP Basis) $ 6,534,105
134
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CALIFORNIA LITERACY PROGRAM
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (43,245) $ (43,245) $ (43,245) $ -
Resources(Inflows):
Intergovernmental 36,400 36,400 29,447 (6,953)
Contributions 15,000 15,000 15,000 -
Transfers in 45,420 89,240 89,240 -
Amounts Available for Appropriation 53,575 97,395 90,442 (6,953)
Charges to Appropriation (Outflow):
Community services 102,500 102,770 99,302 3,468
Total Charges to Appropriations 102,500 102,770 99,302 3,468
Budgetary Fund Balance,June 30(Budgetary Basis) $ (48,925) $ (5,375) (8,860) $ (3,485)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ (8,860)
135
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
ASSET FORFEITURE
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 637,505 $ 637,505 $ 637,505 $ -
Resources(Inflows):
Intergovernmental - - 74,287 74,287
Use of money and property - - 7,104 7,104
Amounts Available for Appropriation 637,505 637,505 718,896 81,391
Charges to Appropriation (Outflow):
Capital outlay - 43,760 43,732 28
Total Charges to Appropriations - 43,760 43,732 28
Budgetary Fund Balance,June 30(Budgetary Basis) $ 637,505 $ 593,745 675,164 $ 81,419
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 675,164
136
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
USED OIL RECYCLING GRANT
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 47 $ 47 $ 47 $ -
Resources(Inflows):
Intergovernmental 43,000 32,360 12,469 (19,891)
Use of money and property - - (46) (46)
Amounts Available for Appropriation 43,047 32,407 12,470 (19,937)
Charges to Appropriation (Outflow):
Engineering and public works 40,000 32,350 21,595 10,755
Total Charges to Appropriations 40,000 32,350 21,595 10,755
Budgetary Fund Balance,June 30(Budgetary Basis) $ 3,047 $ 57 (9,125) $ (9,182)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ (9,125)
137
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
COPS PROGRAM GRANT
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 116,845 $ 116,845 $ 116,845 $ -
Resources(Inflows):
Intergovernmental - 79,950 176,595 96,645
Use of money and property - - (799) (799)
Amounts Available for Appropriation 116,845 196,795 292,641 95,846
Charges to Appropriation (Outflow):
Public safety-police 122,000 122,000 113,947 8,053
Transfers out - - 45,847 (45,847)
Total Charges to Appropriations 122,000 122,000 159,794 (37,794)
Budgetary Fund Balance,June 30(Budgetary Basis) $ (5,155) $ 74,795 132,847 $ 58,052
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 132,847
138
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
DRAINAGE FACILITIES
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 6,156,987 $ 6,156,987 $ 6,156,987 $ -
Resources(Inflows):
Use of money and property 176,970 138,400 150,240 11,840
Developer participation 682,000 380,000 409,170 29,170
Miscellaneous - - 150 150
Amounts Available for Appropriation 7,015,957 6,675,387 6,716,547 41,160
Charges to Appropriation (Outflow):
Engineering and public works 295,860 735,854 732,605 3,249
Capital outlay 2,191,500 1,566,086 641,040 925,046
Total Charges to Appropriations 2,487,360 2,301,940 1,373,645 928,295
Budgetary Fund Balance,June 30(Budgetary Basis) $ 4,528,597 $ 4,373,447 5,342,902 $ 969,455
Encumbrances 156,943
Budgetary Fund Balance,June 30(GAAP Basis) $ 5,499,845
139
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CA STATE LIBRARY
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental - 25,000 21,744 (3,256)
Use of money and property - - 57 57
Amounts Available for Appropriation - 25,000 21,801 (3,199)
Charges to Appropriation (Outflow):
Community services - 18,000 15,101 2,899
Capital outlay - 7,000 6,700 300
Total Charges to Appropriations - 25,000 21,801 3,199
Budgetary Fund Balance,June 30(Budgetary Basis) $ - $ - - $ -
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ -
140
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LIBRARY SERVICES&TECHNOLOGIES ACT
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 14,676 $ 14,676 $ 14,676 $ -
Resources(Inflows):
Intergovernmental - 45,000 45,500 500
Use of money and property - - 62 62
Contributions - 45,000 45,000 -
Amounts Available for Appropriation 14,676 104,676 105,238 562
Charges to Appropriation (Outflow):
Community services - 90,000 83,878 6,122
Total Charges to Appropriations - 90,000 83,878 6,122
Budgetary Fund Balance,June 30(Budgetary Basis) $ 14,676 $ 14,676 21,360 $ 6,684
Encumbrances 180
Budgetary Fund Balance,June 30(GAAP Basis) $ 21,540
141
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LITTER REDUCTION GRANT
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 147 $ 147 $ 147 $ -
Resources(Inflows):
Intergovernmental 45,000 22,000 20,608 (1,392)
Use of money and property - - (119) (119)
Amounts Available for Appropriation 45,147 22,147 20,636 (1,511)
Charges to Appropriation (Outflow):
Engineering and public works 45,000 45,210 20,636 24,574
Total Charges to Appropriations 45,000 45,210 20,636 24,574
Budgetary Fund Balance,June 30(Budgetary Basis) $ 147 $ (23,063) - $ 23,063
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ -
142
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
ENERGY EFFICIENT&CONSERVATION BLOCK GRANT
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental - 453,170 195,810 (257,360)
Amounts Available for Appropriation - 453,170 195,810 (257,360)
Charges to Appropriation (Outflow):
Community development - 77,304 193,862 (116,558)
Capital outlay - 375,866 220,000 155,866
Total Charges to Appropriations - 453,170 413,862 39,308
Budgetary Fund Balance,June 30(Budgetary Basis) $ - $ - (218,052) $ (218,052)
Encumbrances 154,480
Budgetary Fund Balance, June 30(GAAP Basis) $ (63,572)
143
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
SENIOR OUTREACH GRANT
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental - 7,500 7,025 (475)
Amounts Available for Appropriation - 7,500 7,025 (475)
Charges to Appropriation (Outflow):
Community services - 7,500 7,025 475
Total Charges to Appropriations - 7,500 7,025 475
Budgetary Fund Balance,June 30(Budgetary Basis) $ - $ - - $ -
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ -
144
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
SAFE ROUTES TO SCHOOL PROGRAM
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental 517,000 78,980 78,968 (12)
Amounts Available for Appropriation 517,000 78,980 78,968 (12)
Charges to Appropriation (Outflow):
Engineering and public works 114,800 - - -
Capital outlay 517,490 78,980 78,980 -
Total Charges to Appropriations 632,290 78,980 78,980 -
Budgetary Fund Balance,June 30(Budgetary Basis) $ (115,290) $ - (12) $ (12)
Encumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $ (12)
145
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
FOOTHILL BLVD. MAINTENANCE
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 221,775 $ 221,775 $ 221,775 $ -
Resources(Inflows):
Use of money and property - - 222 222
Amounts Available for Appropriation 221,775 221,775 221,997 222
Charges to Appropriation (Outflow):
Engineering and public works 72,240 72,370 60,932 11,438
Total Charges to Appropriations 72,240 72,370 60,932 11,438
Budgetary Fund Balance,June 30(Budgetary Basis) $ 149,535 $ 149,405 161,065 $ 11,660
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 161,065
146
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CITYWIDE INFRASTRUCTURE IMPROVEMENT
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental - 2,976,000 2,558,250 (417,750)
Use of money and property - - 48,787 48,787
Amounts Available for Appropriation - 2,976,000 2,607,037 (368,963)
Budgetary Fund Balance, June 30(Budgetary Basis) $ - $2,976,000 2,607,037 $ (368,963)
Encumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $2,607,037
147
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
THE BIG READ LIBRARY GRANT
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 10,100 $ 10,100 $ 10,100 $ -
Resources(Inflows):
Intergovernmental 40,000 40,000 37,645 (2,355)
Use of money and property - - 29 29
Amounts Available for Appropriation 50,100 50,100 47,774 (2,326)
Charges to Appropriation (Outflow):
Community services 40,000 40,000 38,358 1,642
Total Charges to Appropriations 40,000 40,000 38,358 1,642
Budgetary Fund Balance,June 30(Budgetary Basis) $ 10,100 $ 10,100 9,416 $ (684)
Encumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $ 9,416
148
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
DRINK, DRIVE, LOSE GRANT
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 100 $ 100 $ 100 $ -
Resources(Inflows):
Intergovernmental - - 1,777 1,777
Use of money and property - - 113 113
Amounts Available for Appropriation 100 100 1,990 1,890
Budgetary Fund Balance, June 30(Budgetary Basis) $ 100 $ 100 1,990 $ 1,890
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 1,990
149
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
DEPARTMENT OF HOMELAND SECURITY GRANT
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (70,860) $ (70,860) $ (70,860) $ -
Resources(Inflows):
Intergovernmental 15,000 104,610 129,281 24,671
Amounts Available for Appropriation (55,860) 33,750 58,421 24,671
Charges to Appropriation (Outflow):
Public safety-fire protection 15,000 104,610 77,613 26,997
Total Charges to Appropriations 15,000 104,610 77,613 26,997
Budgetary Fund Balance,June 30(Budgetary Basis) $ (70,860) $ (70,860) (19,192) $ 51,668
Encumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $ (19,192)
150
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
PUBLIC RESOURCE GRANTS
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 107 $ 107 $ 107 $ -
Resources(Inflows):
Use of money and property - - 655 655
Contributions - 63,510 67,315 3,805
Miscellaneous - - 585 585
Amounts Available for Appropriation 107 63,617 68,662 5,045
Charges to Appropriation (Outflow):
General government - 31,720 16,500 15,220
Total Charges to Appropriations - 31,720 16,500 15,220
Budgetary Fund Balance, June 30(Budgetary Basis) $ 107 $ 31,897 52,162 $ 20,265
Encumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $ 52,162
151
CITY OF COLTON
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
PROPOSITION 1 B
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 231,955 $ 231,955 $ 231,955 $ -
Resources(Inflows):
Intergovernmental - 2,801,450 2,620,561 (180,889)
Use of money and property 101,090 47,950 (4,638) (52,588)
Amounts Available for Appropriation 333,045 3,081,355 2,847,878 (233,477)
Charges to Appropriation (Outflow):
Community development - 2,829,660 2,630,187 199,473
Total Charges to Appropriations - 2,829,660 2,630,187 199,473
Budgetary Fund Balance,June 30(Budgetary Basis) $ 333,045 $ 251,695 217,691 $ (34,004)
Encumbrances 9,626
Budgetary Fund Balance,June 30(GAAP Basis) $ 227,317
152
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
INTEGRATED WASTE MANAGEMENT
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 3,647,023 $ 3,647,023 $ 3,647,023 $ -
Resources(Inflows):
Charges for services 1,079,910 1,055,180 1,060,099 4,919
Use of money and property 88,690 74,630 92,702 18,072
Amounts Available for Appropriation 4,815,623 4,776,833 4,799,824 22,991
Charges to Appropriation (Outflow):
Engineering and public works 1,049,490 1,026,140 904,912 121,228
Capital outlay 100,000 100,000 38,338 61,662
Total Charges to Appropriations 1,149,490 1,126,140 943,250 182,890
Budgetary Fund Balance,June 30(Budgetary Basis) $ 3,666,133 $ 3,650,693 3,856,574 $ 205,881
Encumbrances 6,553
Budgetary Fund Balance, June 30(GAAP Basis) $ 3,863,127
153
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
PROPOSITION 42 -TRAFFIC CONGESTION MITIGATION
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,237,048 $ 1,237,048 $ 1,237,048 $ -
Resources(Inflows):
Intergovernmental - 1,569,470 1,610,209 40,739
Use of money and property 15,860 22,900 46,211 23,311
Amounts Available for Appropriation 1,252,908 2,829,418 2,893,468 64,050
Charges to Appropriation (Outflow):
Engineering and public works - 302,347 302,347 -
Capital outlay 450,000 147,653 118,388 29,265
Total Charges to Appropriations 450,000 450,000 420,735 29,265
Budgetary Fund Balance,June 30(Budgetary Basis) $ 802,908 $ 2,379,418 2,472,733 $ 93,315
Encumbrances 12,388
Budgetary Fund Balance,June 30(GAAP Basis) $ 2,485,121
154
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
JUSTICE ASSISTANCE PROGRAM
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 12 $ 12 $ 12 $ -
Resources(Inflows):
Intergovernmental - 209,640 33,200 (176,440)
Use of money and property - - 2,437 2,437
Amounts Available for Appropriation 12 209,652 35,649 (174,003)
Charges to Appropriation (Outflow):
Public safety-police - 104,470 35,422 69,048
Capital outlay - 9,280 9,276 4
Total Charges to Appropriations - 113,750 44,698 69,052
Budgetary Fund Balance, June 30(Budgetary Basis) $ 12 $ 95,902 (9,049) $ (104,951)
Encumbrances 11,497
Budgetary Fund Balance, June 30(GAAP Basis) $ 2,448
155
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
SENIOR TRANSPORTATION SERVICE
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,164 $ 1,164 $ 1,164 $ -
Resources(Inflows):
Intergovernmental - - 165,190 165,190
Use of money and property 2,070 2,800 703 (2,097)
Amounts Available for Appropriation 3,234 3,964 167,057 163,093
Charges to Appropriation (Outflow):
Community services 129,720 164,590 160,433 4,157
Total Charges to Appropriations 129,720 164,590 160,433 4,157
Budgetary Fund Balance, June 30(Budgetary Basis) $ (126,486) $ (160,626) 6,624 $ 167,250
Encumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $ 6,624
156
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
BICYCLE TRANSPORTATION ACCT. GRANT
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (25,324) $ (25,324) $ (25,324) $ -
Resources(Inflows):
Intergovernmental 1,270,000 - 25,200 25,200
Transfers in - - 124 124
Amounts Available for Appropriation 1,244,676 (25,324) - 25,324
Charges to Appropriation (Outflow):
Capital outlay 1,270,000 - - -
Total Charges to Appropriations 1,270,000 - - -
Budgetary Fund Balance,June 30(Budgetary Basis) $ (25,324) $ (25,324) - $ 25,324
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ -
157
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
ASSESSMENT DISTRICT 82-1
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 12,025 $ 12,025 $ 12,025 $ -
Resources(Inflows):
Use of money and property - 270 323 53
Amounts Available for Appropriation 12,025 12,295 12,348 53
Budgetary Fund Balance,June 30(Budgetary Basis) $ 12,025 $ 12,295 12,348 $ 53
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 12,348
158
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
ASSESSMENT DISTRICT 84-1
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,026,156 $ 1,026,156 $ 1,026,156 $ -
Resources(Inflows):
Use of money and property 29,400 23,280 27,566 4,286
Amounts Available for Appropriation 1,055,556 1,049,436 1,053,722 4,286
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,055,556 $ 1,049,436 1,053,722 $ 4,286
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 1,053,722
159
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2000-01 SOUTH ETIWANDA
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 91,998 $ 91,998 $ 91,998 $ -
Resources (Inflows):
Use of money and property 1,400 11 11
Amounts Available for Appropriation 93,398 92,009 92,009 -
Budgetary Fund Balance,June 30(Budgetary Basis) $ 93,398 $ 92,009 $ 92,009 $ -
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 92,009
160
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2000-02 RANCHO CUCAMONGA CORPORATE PARK
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 558,544 $ 558,544 $ 558,544 $ -
Resources (Inflows):
Use of money and property 9,000 59 59 -
Amounts Available for Appropriation 567,544 558,603 581,333 22,730
Budgetary Fund Balance,June 30(Budgetary Basis) $ 567,544 $ 558,603 581,333 $ 22,730
Encumbrances -
Budgetary Fund Balance,June 30 (GAAP Basis) $ 581,333
161
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2000-03 RANCHO SUMMIT
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,250,442 $ 2,250,442 $ 2,250,442 $ -
Resources(Inflows):
Use of money and property 30,000 1,190 764 (426)
Amounts Available for Appropriation 2,280,442 2,251,632 2,251,206 (426)
Charges to Appropriation (Outflow):
General government - 2,088,010 2,088,005 5
Total Charges to Appropriations - 2,088,010 2,088,005 5
Budgetary Fund Balance,June 30(Budgetary Basis) $ 2,280,442 $ 163,622 163,201 $ (421)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 163,201
162
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2001-01
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (2,089,699) $ (2,089,699) $ (2,089,699) $ -
Resources(Inflows):
Use of money and property 13,270 10,280 12,165 1,885
Amounts Available for Appropriation (2,076,429) (2,079,419) (2,077,534) 1,885
Budgetary Fund Balance,June 30(Budgetary Basis) $ (2,076,429) $ (2,079,419) (2,077,534) $ 1,885
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ (2,077,534)
163
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2003-01 PROJECT FUND
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (1,244,402) $ (1,244,402) $ (1,244,402) $ -
Resources(Inflows):
Use of money and property 1,700 100 86 (14)
Amounts Available for Appropriation (1,242,702) (1,244,302) (1,244,316) (14)
Budgetary Fund Balance,June 30(Budgetary Basis) $ (1,242,702) $ (1,244,302) (1,244,316) $ (14)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ (1,244,316)
164
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2004-01 RANCHO ETIWANDA
FOR THE YEAR ENDED JUNE 30, 2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,128,852 $ 1,128,852 $ 1,128,852 $ -
Resources (Inflows):
Use of money and property 21,000 230 210 (20)
Amounts Available for Appropriation 1,149,852 1,129,082 1,129,062 (20)
Charges to Appropriation (Outflow):
General government - 69,010 35,466 33,544
Total Charges to Appropriations - 69,010 35,466 33,544
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,149,852 $ 1,060,072 1,093,596 $ 33,524
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 1,093,596
165
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2003-01 CULTURAL CENTER
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 203,513 $ 203,513 $ 203,513 $ -
Resources(Inflows):
Use of money and property 2,200 130 72 (58)
Amounts Available for Appropriation 205,713 203,643 203,585 (58)
Charges to Appropriation (Outflow):
Capital outlay - 30,000 17,529 12,471
Total Charges to Appropriations - 30,000 17,529 12,471
Budgetary Fund Balance,June 30(Budgetary Basis) $ 205,713 $ 173,643 186,056 $ 12,413
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 186,056
166
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2006-01 VINTNER'S GROVE
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,978,617 $ 2,978,617 $ 2,978,617 $ -
Resources(Inflows):
Use of money and property 59,000 340 297 (43)
Amounts Available for Appropriation 3,037,617 2,978,957 2,978,914 (43)
Charges to Appropriation (Outflow):
General government - 1,682,550 2,007,865 (325,315)
Total Charges to Appropriations - 1,682,550 2,007,865 (325,315)
Budgetary Fund Balance,June 30(Budgetary Basis) $ 3,037,617 $ 1,296,407 971,049 $ (325,358)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 971,049
167
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2006-02 AMADOR ON ROUTE 66
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 16,636 $ 16,636 $ 16,636 $ -
Resources(Inflows):
Use of money and property 14,000 250 150 (100)
Amounts Available for Appropriation 30,636 16,886 16,786 (100)
Charges to Appropriation (Outflow):
General government - 9,120 9,111 9
Total Charges to Appropriations - 9,120 9,111 9
Budgetary Fund Balance,June 30(Budgetary Basis) $ 30,636 $ 7,766 7,675 $ (91)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 7,675
168
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
REDEVELOPMENT AGENCY-CAPITAL PROJECT FUND
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 294,432,099 $ 294,432,099 $ 294,432,099 $ -
Resources(Inflows):
Taxes 20,000,000 18,647,970 19,376,233 728,263
Use of money and property 5,166,230 5,166,230 6,044,859 878,629
Miscellaneous 58,000 58,000 27,497 (30,503)
Transfers in 85,810 85,810 7,535,810 7,450,000
Amounts Available for Appropriation 319,742,139 318,390,109 327,416,498 9,026,389
Charges to Appropriation (Outflow):
General government 4,761,290 4,959,119 4,324,362 634,757
Community development 121,000 137,570 105,813 31,757
Capital outlay 51,830,880 75,293,201 26,012,607 49,280,594
Debt service:
Principal retirement 2,867,020 2,867,020 2,867,013 7
Interest and fiscal charges 9,350,820 9,350,820 15,443,065 (6,092,245)
Transfers out 50,000 50,000 531,036 (481,036)
Total Charges to Appropriations 68,981,010 92,657,730 49,283,896 43,373,834
Budgetary Fund Balance,June 30 (Budgetary Basis) $ 250,761,129 $ 225,732,379 278,132,602 $ 52,400,223
Encumbrances 11,684,357
Budgetary Fund Balance,June 30(GAAP Basis) $ 289,816,959
169
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
REDEVELOPMENT AGENCY-DEBT SERVICE FUND
FOR THE YEAR ENDED JUNE 30,2010
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 149,083,142 $ 149,083,142 $149,083,142 $ -
Resources (Inflows):
Taxes 80,000,000 74,591,850 77,504,933 2,913,083
Use of money and property 2,458,140 2,458,140 2,122,594 (335,546)
Miscellaneous - - 10,706 10,706
Transfers in 18,395,680 20,365,630 - (20,365,630)
Other debts issued - - 700,536 700,536
Amounts Available for Appropriation 249,936,962 246,498,762 229,421,911 (17,076,851)
Charges to Appropriation (Outflow):
General government 23,085,610 55,186,479 54,979,072 207,407
Capital outlay 28,527,050 12,966,261 9,185,736 3,780,525
Debt service:
Principal retirement 6,811,320 6,811,320 7,248,156 (436,836)
Interest and fiscal charges 12,265,670 12,865,670 12,966,200 (100,530)
Transfers out 28,407,340 29,824,290 9,458,660 20,365,630
Total Charges to Appropriations 99,096,990 117,654,020 93,837,824 23,816,196
Budgetary Fund Balance,June 30(Budgetary Basis) $ 150,839,972 $ 128,844,742 135,584,087 $ 6,739,345
Encumbrances 6,679,267
Budgetary Fund Balance,June 30(GAAP Basis) $142,263,354
170
CITY OF RANCHO CUCAMONGA
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.
Equipment and 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.
Computer Equipment/Technology Replacement — Established to account for the accumulation of
resources and the costs associated with replacing the City's data processing equipment and maintaining
current technology.
171
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF NET ASSETS
INTERNAL SERVICE FUNDS
JUNE 30, 2010
Computer
Equipment Equipment/
and Vehicle Technology
Replacement Replacement Total
Assets:
Current:
Cash and investments $ 9,151,877 $ 3,139,694 $ 12,291,571
Receivables:
Accrued interest 9,597 3,304 12,901
Total Current Assets 9,161,474 3,142,998 12,304,472
Noncurrent:
Capital assets-net of accumulated depreciation 4,020,021 899,825 4,919,846
Total Noncurrent Assets 4,020,021 899,825 4,919,846
Total Assets $ 13,181,495 $ 4,042,823 $ 17,224,318
Liabilities and Net Assets:
Liabilities:
Current:
Accounts payable $ 89,100 $ 231,708 $ 320,808
Total Current Liabilities 89,100 231,708 320,808
Total Liabilities 89,100 231,708 320,808
Net Assets:
Invested in capital assets 4,020,021 899,825 4,919,846
Unrestricted 9,072,374 2,911,290 11,983,664
Total Net Assets 13,092,395 3,811,115 16,903,510
Total Liabilities and Net Assets $ 13,181,495 $ 4,042,823 $ 17,224,318
172
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET ASSETS
INTERNAL SERVICE FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Computer
Equipment Equipment/
and Vehicle Technology
Replacement Replacement Total
Operating Revenues:
Sales and service charges $ - $ 4,270 $ 4,270
Miscellaneous 1,500 - 1,500
Total Operating Revenues 1,500 4,270 5,770
Operating Expenses:
Maintenance and operations 286,520 509,972 796,492
Depreciation expense 1,259,241 428,059 1,687,300
Total Operating Expenses 1,545,761 938,031 2,483,792
Operating Income(Loss) (1,544,261) (933,761) (2,478,022)
Nonoperating Revenues(Expenses):
Interest revenue 237,776 81,794 319,570
Contributions 25,000 11,766 36,766
Gain (loss)on disposal of fixed assets (47,329) - (47,329)
Total Nonoperating
Revenues(Expenses) 215,447 93,560 309,007
Changes in Net Assets $ (1,328,814) $ (840,201) $ (2,169,015)
Net Assets:
Beginning of Year, as originally reported $ 14,421,209 $ 4,174,917 $ 18,596,126
Restatements - 476,399 476,399
Beginning of Fiscal Year, as restated 14,421,209 4,651,316 19,072,525
Changes in Net Assets (1,328,814) (840,201) (2,169,015)
End of Fiscal Year $ 13,092,395 $ 3,811,115 $ 16,903,510
173
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
FOR THE YEAR ENDED JUNE 30,2010
Computer
Equipment Equipment/
and Vehicle Technology
Replacement Replacement Total
Cash Flows from Operating Activities:
Cash received from customers and users $ 1,500 $ 4,270 $ 5,770
Cash paid to supplies for goods and services (337,843) (431,712) (769,555)
Net Cash Provided (Used) by Operating Activities (336,343) (427,442) (763,785)
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets (1,391,784) (283,409) (1,675,193)
Proceeds from the sale of capital assets (47,329) - (47,329)
Net Cash Provided (Used) by
Capital and Related Financing Activities (1,439,113) (283,409) (1,722,522)
Cash Flows from Investing Activities:
Interest received 239,624 82,540 322,164
Net Cash Provided (Used) by
Investing Activities 239,624 82,540 322,164
Net Increase(Decrease) in Cash
and Cash Equivalents (1,535,832) (628,311) (2,164,143)
Cash and Cash Equivalents at Beginning of Year 10,687,709 3,768,005 14,455,714
Cash and Cash Equivalents at End of Year $ 9,151,877 $ 3,139,694 $ 12,291,571
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income(loss) $ (1,544,261) $ (933,761) $ (2,478,022)
Adjustments to reconcile operating income(loss)
net cash provided (used) by operating activities:
Depreciation 1,259,241 428,059 1,687,300
Increase(decrease) in accounts payable (51,323) 78,260 26,937
Total Adjustments 1,207,918 506,319 1,714,237
Net Cash Provided (Used) by
Operating Activities $ (336,343) $ (427,442) $ (763,785)
Non-Cash Investing, Capital, and Financing Activities:
Contributions from governmental funds $ 25,000 $ 11,766 $ 36,766
174
CITY OF RANCHO CUCAMONGA
Agency Funds
Agency funds are used to account for assets held by the City as trustee or agent for individuals, private
organizations, or other governmental units, and/or other funds.
Special Deposits Fund - Established to account for all deposits held by the City in its fiduciary capacity.
Assessment District 82-1 Fund - Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds. Assessments received are restricted for payment of
principal, interest and penalties thereon, upon presentation proper coupons.
Community Facilities District 84-1 Fund - This fund is used for the CFD 84-1 bond redemption process.
The Bond Redemption fund is a short-term rotation fund, generally used to consolidate the collections
received from the property owners upon payment of their annual assessments at the time of payment of
their tax bills, along with contributions from the Redevelopment Agency. Furthermore, the monies in this
fund are used to meet the annual principal and semiannual interest payments on the bonds.
Assessment District 84-2 Fund - 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.
Assessment District 85-PD 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.
Community Facilities District 88-2 Fund - 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.
Assessment District 91-2 Fund - 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.
Community Facilities District 93-3 Fund - 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.
Assessment District 99-1 Fund - 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.
Community Facilities District 2000-01 South Etiwanda Fund — Established to account for assessments
received under the Mello-Roos Community Facilities Act of 1982. Assessments received are restricted
for payment of principal, interest and penalties thereon, upon presentation of proper coupons.
Community Facilities District 2000-02 Rancho Cucamonga Corporate Park Fund — Established to account
for assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
175
CITY OF RANCHO CUCAMONGA
Agency Funds
(Continued)
Assessment District No. 93-1 Masi Commerce Center Fund - 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.
Community Facilities District No. 2001-01 Special Tax Bonds, Series 2001-A Fund - Established to
account for assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District No. 2001-01 Special Tax Bonds, Series 2001-B Fund - Established to
account for assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District 2003-01 Series A Fund - This fund is used for the Community Facilities
District 2003-01 bond redemption process. The Bond Redemption fund is a short-term rotating fund,
generally used to consolidate the collections received from the payments of the property owners upon
payment of their annual assessments at the time of payment of their tax bills. Furthermore, the monies in
this fund are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2003-01 Series B Fund - This fund is used for the Community Facilities
District 2003-01 bond redemption process. The Bond Redemption fund is a short-term rotating fund,
generally used to consolidate the collections received from the payments of the property owners upon
payment of their annual assessments at the time of payment of their tax bills. Furthermore, the monies in
this fund are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2000-03 Rancho Summit Redemption Fund - Established to account for
assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments received
are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
Community Facilities District 2000-03 Rancho Summit Reserve Fund - Established to account for the
reserve fund held by the trustee.
Community Facilities District 2004-01 Fund - This fund is used for the Community Facilities District
2004-01 bond redemption process. The Bond Redemption fund is a short-term rotating fund, generally
used to consolidate the collections received from the payments of the property owners upon payment of
their annual assessments at the time of payment of their tax bills. Furthermore, the monies in this fund
are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2000-03 Park Maintenance Fund - 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.
Community Facilities District 2006-01 Redemption Fund - This fund was established to account for
monies deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
Community Facilities District 2006-02 Redemption Fund - This fund was established to account for
monies deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
Employee Deduction Account Fund - Established to account for the contribution by City employees
towards specific employee-paid benefits.
176
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177
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2010
Special Assessment Assessment
Deposits District 82-1 CFD 84-1 District 84-2
Assets:
Cash and investments $ 7,582,423 $ 46 $ - $ 47
Receivables:
Accounts 1,500 - 40,313 -
Taxes 37,363 - 33 -
Interest - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 7,621,286 $ 46 $ 40,346 $ 47
Liabilities:
Accounts payable $ 1,926 $ - $ - $ -
Accrued liabilities - - - -
Deposits payable 7,619,360 - - -
Due to external parties/outside agencies - - - -
Payable to trustee - 46 40,346 47
Total Liabilities $ 7,621,286 $ 46 $ 40,346 $ 47
178
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2010 (Continued)
Assessment Assessment
District 85-PD CFD 88-2 District 91-2 CFD 93-3
Assets:
Cash and investments $ 2,118,441 $ 4,709,294 $ 196,144 $ 382,554
Receivables:
Accounts 1,322 - - -
Taxes 14,114 4,653 601 -
Interest 2,213 3,257 208 400
Restricted assets:
Cash and investments with fiscal agents - 96,732 - 159,012
Total Assets $ 2,136,090 $ 4,813,936 $ 196,953 $ 541,966
Liabilities:
Accounts payable $ 61,775 $ - $ - $ -
Accrued liabilities 35,298 - 2,367 -
Deposits payable - - - -
Due to external parties/outside agencies - - - -
Payable to trustee 2,039,017 4,813,936 194,586 541,966
Total Liabilities $ 2,136,090 $ 4,813,936 $ 196,953 $ 541,966
179
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2010
CFD 2000-02
CFD 2000-01 Rancho AD 93-1 Masi
Assessment South Cucamonga Commerce
District 99-1 Etiwanda Corporate Park Center
Assets:
Cash and investments $ 666,692 $ 320,226 $ 497,588 $ 456,715
Receivables:
Accounts - - - -
Taxes - 2,066 - -
Interest 730 335 544 478
Restricted assets:
Cash and investments with fiscal agents 2,077,685 111,425 680,348 242,510
Total Assets $ 2,745,107 $ 434,052 $ 1,178,480 $ 699,703
Liabilities:
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - - -
Deposits payable - - - -
Due to external parties/outside agencies - - - -
Payable to trustee 2,745,107 434,052 1,178,480 699,703
Total Liabilities $ 2,745,107 $ 434,052 $ 1,178,480 $ 699,703
180
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2010 (Continued)
CFD 2001-01 CFD 2001-01 CFD 2003-01 CFD 2003-01
Series A Series B Series A Series B
Assets:
Cash and investments $ 1,706,872 $ 66,621 $ 1,048,007 $ 159,417
Receivables:
Accounts - - - -
Taxes 45,296 - 800 -
Interest 3 - 1,097 167
Restricted assets:
Cash and investments with fiscal agents 3,216,957 100,881 1,464,561 292,902
Total Assets $ 4,969,128 $ 167,502 $ 2,514,465 $ 452,486
Liabilities:
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - - -
Deposits payable - - - -
Due to external parties/outside agencies - - - -
Payable to trustee 4,969,128 167,502 2,514,465 452,486
Total Liabilities $ 4,969,128 $ 167,502 $ 2,514,465 $ 452,486
181
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2010
CFD 2000-03 CFD 2000-03
Rancho Rancho CFD 2000-03
Summit Summit Park
Redemption Reserve CFD 2004-01 Maintenance
Assets:
Cash and investments $ 878,736 $ - $ 2,613,241 $ 830,856
Receivables:
Accounts - - - -
Taxes 7,776 - 39,087 3,643
Interest 919 - 2,588 876
Restricted assets:
Cash and investments with fiscal agents - 717,891 2,982,821 -
Total Assets $ 887,431 $ 717,891 $ 5,637,737 $ 835,375
Liabilities:
Accounts payable $ - $ - $ 1,813 $ 5,720
Accrued liabilities - - - -
Deposits payable - - - -
Due to external parties/outside agencies - - - -
Payable to trustee 887,431 717,891 5,635,924 829,655
Total Liabilities $ 887,431 $ 717,891 $ 5,637,737 $ 835,375
182
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2010 (Continued)
Employee
CFD 2006-01 CFD 2006-02 Deduction Assessment
Redemption Redemption Account District 82-2
Assets:
Cash and investments $ 392,741 $ 204,958 $ 22,609 $ 5
Receivables:
Accounts - - 3,051 -
Taxes 11,215 3,877 - -
Interest 411 215 - -
Restricted assets:
Cash and investments with fiscal agents 381,212 197,782 - -
Total Assets $ 785,579 $ 406,832 $ 25,660 $ 5
Liabilities:
Accounts payable $ - $ - $ 487 $ -
Accrued liabilities - - - -
Deposits payable - - - -
Due to external parties/outside agencies - - 25,173 -
Payable to trustee 785,579 406,832 - 5
Total Liabilities $ 785,579 $ 406,832 $ 25,660 $ 5
183
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2010
Total
Assets:
Cash and investments $ 24,854,233
Receivables:
Accounts 46,186
Taxes 170,524
Interest 14,441
Restricted assets:
Cash and investments with fiscal agents 12,722,719
Total Assets $ 37,808,103
Liabilities:
Accounts payable $ 71,721
Accrued liabilities 37,665
Deposits payable 7,619,360
Due to external parties/outside agencies 25,173
Payable to trustee 30,054,184
Total Liabilities $ 37,808,103
184
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185
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2010
Balance Balance
July 1, 2009 Additions Deductions June 30, 2010
Special Deposits
Assets:
Cash and investments $ 18,435,603 $ 20,264,485 $ 31,117,665 $ 7,582,423
Receivables:
Accounts - 2,840 1,340 1,500
Taxes - 37,363 - 37,363
Total Assets $ 18,435,603 $ 20,304,688 $ 31,119,005 $ 7,621,286
Liabilities:
Accounts payable $ 17,692 $ 1,528,592 $ 1,544,358 $ 1,926
Deposits payable 18,417,911 1,904,616 12,703,167 7,619,360
Total Liabilities $ 18,435,603 $ 3,433,208 $ 14,247,525 $ 7,621,286
Assessment District 82-1
Assets:
Cash and investments $ 43 $ 3 $ - $ 46
Total Assets $ 43 $ 3 $ - $ 46
Liabilities:
Payable to trustee $ 43 $ 3 $ - $ 46
Total Liabilities $ 43 $ 3 $ - $ 46
CFD 84-1
Assets:
Cash and investments $ - $ 40,442 $ 40,442 $ -
Receivables:
Accounts - 40,313 40,313
Taxes - 33 - 33
Total Assets $ - $ 80,788 $ 40,442 $ 40,346
Liabilities:
Payable to trustee $ - $ 40,346 $ - $ 40,346
Total Liabilities $ - $ 40,346 $ - $ 40,346
Assessment District 84-2
Assets:
Cash and investments $ 46 $ 1 $ - $ 47
Total Assets $ 46 $ 1 $ - $ 47
Liabilities:
Payable to trustee $ 46 $ 1 $ - $ 47
Total Liabilities $ 46 $ 1 $ - $ 47
186
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2010 (Continued)
Balance Balance
July 1, 2009 Additions Deductions June 30, 2010
Assessment District 85-PD
Assets:
Cash and investments $ 2,513,673 $ 1,292,223 $ 1,687,455 $ 2,118,441
Receivables:
Accounts 1,298 24 - 1,322
Taxes 21,020 14,114 21,020 14,114
Interest 2,715 2,206 2,708 2,213
Total Assets $ 2,538,706 $ 1,308,567 $ 1,711,183 $ 2,136,090
Liabilities:
Accounts payable $ 52,206 $ 605,548 $ 595,979 $ 61,775
Accrued liabilities 22,203 39,925 26,830 35,298
Payable to trustee 2,464,297 1,883,401 2,308,681 2,039,017
Total Liabilities $ 2,538,706 $ 2,528,874 $ 2,931,490 $ 2,136,090
CFD 88-2
Assets:
Cash and investments $ 4,630,629 $ 394,297 $ 315,632 $ 4,709,294
Receivables:
Taxes 4,717 4,652 4,716 4,653
Interest 3,253 3,248 3,244 3,257
Restricted assets:
Cash and investments with fiscal agents 16 96,732 16 96,732
Total Assets $ 4,638,615 $ 498,929 $ 323,608 $ 4,813,936
Liabilities:
Payable to trustee $ 4,638,615 $ 538,239 $ 362,918 $ 4,813,936
Total Liabilities $ 4,638,615 $ 538,239 $ 362,918 $ 4,813,936
187
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2010
Balance Balance
July 1, 2009 Additions Deductions June 30, 2010
Assessment District 91-2
Assets:
Cash and investments $ 216,172 $ 39,494 $ 59,522 $ 196,144
Receivables:
Taxes 521 601 521 601
Interest 232 208 232 208
Total Assets $ 216,925 $ 40,303 $ 60,275 $ 196,953
Liabilities:
Accrued liabilities $ 1,556 $ 2,367 $ 1,556 $ 2,367
Payable to trustee 215,369 44,339 65,122 194,586
Total Liabilities $ 216,925 $ 46,706 $ 66,678 $ 196,953
CFD 93-3
Assets:
Cash and investments $ 375,601 $ 434,006 $ 427,053 $ 382,554
Receivables:
Interest 403 400 403 400
Restricted assets:
Cash and investments with fiscal agents 26 159,012 26 159,012
Total Assets $ 376,030 $ 593,418 $ 427,482 $ 541,966
Liabilities:
Payable to trustee $ 376,030 $ 598,285 $ 432,349 $ 541,966
Total Liabilities $ 376,030 $ 598,285 $ 432,349 $ 541,966
Assessment District 99-1
Assets:
Cash and investments $ 673,247 $ 345,577 $ 352,132 $ 666,692
Receivables:
Interest 688 730 688 730
Restricted assets:
Cash and investments with fiscal agents 2,319,052 75,628 316,995 2,077,685
Total Assets $ 2,992,987 $ 421,935 $ 669,815 $ 2,745,107
Liabilities:
Due to external parties/outside agencies $ 32,301 $ - $ 32,301 $ -
Payable to trustee 2,960,686 544,659 760,238 2,745,107
Total Liabilities $ 2,992,987 $ 544,659 $ 792,539 $ 2,745,107
188
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2010 (Continued)
Balance Balance
July 1, 2009 Additions Deductions June 30, 2010
CFD 2000-01 South Etiwanda
Assets:
Cash and investments $ 303,808 $ 144,295 $ 127,877 $ 320,226
Receivables:
Taxes 2,114 2,066 2,114 2,066
Interest 326 335 326 335
Restricted assets:
Cash and investments with fiscal agents 111,430 23 28 111,425
Total Assets $ 417,678 $ 146,719 $ 130,345 $ 434,052
Liabilities:
Payable to trustee $ 417,678 $ 150,823 $ 134,449 $ 434,052
Total Liabilities $ 417,678 $ 150,823 $ 134,449 $ 434,052
CFD 2000-02 Rancho Cucamonga Corporate Park
Assets:
Cash and investments $ 514,696 $ 589,149 $ 606,257 $ 497,588
Receivables:
Interest 552 544 552 544
Restricted assets:
Cash and investments with fiscal agents 680,370 154 176 680,348
Total Assets $ 1,195,618 $ 589,847 $ 606,985 $ 1,178,480
Liabilities:
Payable to trustee $ 1,195,618 $ 593,420 $ 610,558 $ 1,178,480
Total Liabilities $ 1,195,618 $ 593,420 $ 610,558 $ 1,178,480
AD 93-1 Masi Commerce Center
Assets:
Cash and investments $ 445,629 $ 261,086 $ 250,000 $ 456,715
Receivables:
Taxes 184 - 184 -
Interest 478 - - 478
Restricted assets:
Cash and investments with fiscal agents 242,510 - - 242,510
Total Assets $ 688,801 $ 261,086 $ 250,184 $ 699,703
Liabilities:
Payable to trustee $ 688,801 $ 267,426 $ 256,524 $ 699,703
Total Liabilities $ 688,801 $ 267,426 $ 256,524 $ 699,703
189
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2010
Balance Balance
July 1, 2009 Additions Deductions June 30, 2010
CFD 2001-01 Series A
Assets:
Cash and investments $ 1,413,507 $ 1,454,354 $ 1,160,989 $ 1,706,872
Receivables:
Taxes 92,498 45,296 92,498 45,296
Interest 3 - - 3
Restricted assets:
Cash and investments with fiscal agents 3,198,083 49,852 30,978 3,216,957
Total Assets $ 4,704,091 $ 1,549,502 $ 1,284,465 $ 4,969,128
Liabilities:
Payable to trustee $ 4,704,091 $ 1,575,583 $ 1,310,546 $ 4,969,128
Total Liabilities $ 4,704,091 $ 1,575,583 $ 1,310,546 $ 4,969,128
CFD 2001-01 Series B
Assets:
Cash and investments $ 27,468 $ 137,633 $ 98,480 $ 66,621
Receivables:
Interest 30 - 30 -
Restricted assets:
Cash and investments with fiscal agents 90,879 10,002 - 100,881
Total Assets $ 118,377 $ 147,635 $ 98,510 $ 167,502
Liabilities:
Payable to trustee $ 118,377 $ 148,553 $ 99,428 $ 167,502
Total Liabilities $ 118,377 $ 148,553 $ 99,428 $ 167,502
CFD 2003-01 Series A
Assets:
Cash and investments $ 1,007,214 $ 1,080,810 $ 1,040,017 $ 1,048,007
Receivables:
Taxes 390 800 390 800
Interest 1,081 1,096 1,080 1,097
Restricted assets:
Cash and investments with fiscal agents 1,464,566 372 377 1,464,561
Total Assets $ 2,473,251 $ 1,083,078 $ 1,041,864 $ 2,514,465
Liabilities:
Payable to trustee $ 2,473,251 $ 1,096,459 $ 1,055,245 $ 2,514,465
Total Liabilities $ 2,473,251 $ 1,096,459 $ 1,055,245 $ 2,514,465
190
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2010 (Continued)
Balance Balance
July 1, 2009 Additions Deductions June 30, 2010
CFD 2003-01 Series B
Assets:
Cash and investments $ 153,871 $ 209,382 $ 203,836 $ 159,417
Receivables:
Interest 165 167 165 167
Restricted assets:
Cash and investments with fiscal agents 292,806 96 - 292,902
Total Assets $ 446,842 $ 209,645 $ 204,001 $ 452,486
Liabilities:
Payable to trustee $ 446,842 $ 211,664 $ 206,020 $ 452,486
Total Liabilities $ 446,842 $ 211,664 $ 206,020 $ 452,486
CFD 2000-03 Rancho Summit Redemption
Assets:
Cash and investments $ 761,581 $ 841,322 $ 724,167 $ 878,736
Receivables:
Taxes 24,453 7,776 24,453 7,776
Interest 817 919 817 919
Restricted assets:
Cash and investments with fiscal agents 15 - 15 -
Total Assets $ 786,866 $ 850,017 $ 749,452 $ 887,431
Liabilities:
Payable to trustee $ 786,866 $ 3,092,279 $ 2,991,714 $ 887,431
Total Liabilities $ 786,866 $ 3,092,279 $ 2,991,714 $ 887,431
CFD 2000-03 Rancho Summit Reserve
Assets:
Restricted assets:
Cash and investments with fiscal agents $ 717,653 $ 238 $ - $ 717,891
Total Assets $ 717,653 $ 238 $ - $ 717,891
Liabilities:
Payable to trustee $ 717,653 $ 238 $ - $ 717,891
Total Liabilities $ 717,653 $ 238 $ - $ 717,891
191
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2010
Balance Balance
July 1, 2009 Additions Deductions June 30, 2010
CFD 2004-01
Assets:
Cash and investments $ 1,656,051 $ 4,028,593 $ 3,071,403 $ 2,613,241
Receivables:
Taxes 51,157 39,087 51,157 39,087
Interest 1,779 2,588 1,779 2,588
Restricted assets:
Cash and investments with fiscal agents 2,985,078 150 2,407 2,982,821
Total Assets $ 4,694,065 $ 4,070,418 $ 3,126,746 $ 5,637,737
Liabilities:
Accounts payable $ - $ 16,285 $ 14,472 $ 1,813
Payable to trustee 4,694,065 5,242,221 4,300,362 5,635,924
Total Liabilities $ 4,694,065 $ 5,258,506 $ 4,314,834 $ 5,637,737
CFD 2000-03 Park Maintenance
Assets:
Cash and investments $ 634,379 $ 418,226 $ 221,749 $ 830,856
Receivables:
Taxes 11,491 3,643 11,491 3,643
Interest 1,143 876 1,143 876
Total Assets $ 647,013 $ 422,745 $ 234,383 $ 835,375
Liabilities:
Accounts payable $ 7,589 $ 81,486 $ 83,355 $ 5,720
Payable to trustee 639,424 433,355 243,124 829,655
Total Liabilities $ 647,013 $ 514,841 $ 326,479 $ 835,375
CFD 2006-01 Redemption
Assets:
Cash and investments $ 331,324 $ 468,198 $ 406,781 $ 392,741
Receivables:
Taxes 4,416 11,215 4,416 11,215
Interest 356 411 356 411
Restricted assets:
Cash and investments with fiscal agents 381,488 10 286 381,212
Total Assets $ 717,584 $ 479,834 $ 411,839 $ 785,579
Liabilities:
Payable to trustee $ 717,584 $ 2,967,433 $ 2,899,438 $ 785,579
Total Liabilities $ 717,584 $ 2,967,433 $ 2,899,438 $ 785,579
192
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2010 (Continued)
Balance Balance
July 1, 2009 Additions Deductions June 30, 2010
CFD 2006-02 Redemption
Assets:
Cash and investments $ 173,764 $ 257,307 $ 226,113 $ 204,958
Receivables:
Taxes 1,349 3,877 1,349 3,877
Interest 187 215 187 215
Restricted assets:
Cash and investments with fiscal agents 197,927 5 150 197,782
Total Assets $ 373,227 $ 261,404 $ 227,799 $ 406,832
Liabilities:
Payable to trustee $ 373,227 $ 275,104 $ 241,499 $ 406,832
Total Liabilities $ 373,227 $ 275,104 $ 241,499 $ 406,832
Employee Deduction Account
Assets:
Cash and investments $ - $ 217,588 $ 194,979 $ 22,609
Receivables:
Accounts 673 2,378 - 3,051
Total Assets $ 673 $ 219,966 $ 194,979 $ 25,660
Liabilities:
Accounts payable $ 370 $ 2,531 $ 2,414 $ 487
Payable to trustee 303 - 303 -
Due to external parties/outside agencies - 25,173 25,173
Total Liabilities $ 673 $ 27,704 $ 2,717 $ 25,660
Assessment District 82-2
Assets:
Cash and investments $ 5 $ - $ - $ 5
Total Assets $ 5 $ - $ - $ 5
Liabilities:
Payable to trustee $ 5 $ - $ - $ 5
Total Liabilities $ 5 $ - $ - $ 5
193
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2010
Balance Balance
July 1, 2009 Additions Deductions June 30, 2010
Totals -All A-gency Funds
Assets:
Cash and investments $ 34,268,311 $ 32,918,471 $ 42,332,549 $ 24,854,233
Receivables:
Accounts 1,971 45,555 1,340 46,186
Taxes 214,310 170,523 214,309 170,524
Interest 14,208 13,943 13,710 14,441
Restricted assets:
Cash and investments with fiscal agents 12,681,899 392,274 351,454 12,722,719
Total Assets $ 47,180,699 $ 33,540,766 $ 42,913,362 $ 37,808,103
Liabilities:
Accounts payable $ 77,857 $ 2,234,442 $ 2,240,578 $ 71,721
Accrued liabilities 23,759 42,292 28,386 37,665
Deposits payable 18,417,911 1,904,616 12,703,167 7,619,360
Due to external parties/outside agencies 32,301 25,173 32,301 25,173
Payable to trustee 28,628,871 19,703,831 18,278,518 30,054,184
Total Liabilities $ 47,180,699 $ 23,910,354 $ 33,282,950 $ 37,808,103
194
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2010
Statistical Section
Certain schedules recommended for inclusion in Comprehensive
Annual Financial Reports of Municipalities by the Government
Finance Officers Association have been omitted from this report. The
omission of such schedules was made only after careful
consideration of the merits of each recommended schedule by City
management.
195
This part of the City of Rancho Cucamonga's comprehensive annual financial report presents
detailed information as a context for understanding what the information in the financial statements,
note disclosures, and required supplementary information says about the city's overall financial
health.
Contents Page(s)
Financial Trends
These schedules contain trend information to help the reader
understand how the city's financial performance and well-being have
changed over time. 197 -201
Revenue Capacity
These schedules contain information to help the reader assess the
factors affecting the city's ability to generate its property and sales
taxes. 202 -206
Debt Capacity
These schedules present information to help the reader assess the
affordability of the city's current levels of outstanding debt and the city's
ability to issue additional debt in the future. 208 -214
Demographic and Economic Information
These schedules offer demographic and economic indicators to help
the reader understand the environment within which the city's financial
activities take place and to help make comparisons over time and with
other governments. 215 -216
Operating Information
These schedules contain information about the city's operations and
resources to help the reader understand how the city's financial
information relates to the services the city provides and the activities it
performs. 217 -219
Sources: Unless otherwise noted, the information in these schedules is derived from
the comprehensive annual financial reports for the relevant year.
196
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201
CITY OF RANCHO CUCAMONGA
Assessed Value and Estimated Actual Value of Taxable Property'
(in thousands of dollars)
City
Fiscal Year Taxable Total
Ended Less: Assessed Direct Tax
June 30 Secured Unsecured Exemptions Value Rate
2001 7,387,507 730,449 - 8,117,956 0.41906%
2002 8,152,244 717,858 - 8,870,102 0.42442%
2003 9,111,167 753,737 - 9,864,904 0.43161%
2004 10,307,843 793,418 - 11,101,261 0.43815%
2005 11,771,189 765,065 - 12,536,254 0.43603%
2006 13,934,150 900,275 112,415 14,722,010 0.45051%
2007 16,618,860 1,004,845 133,237 17,490,468 0.46645%
2008 18,775,907 1,071,551 212,319 19,635,139 0.46829%
2009 19,737,213 1,184,333 216,211 20,705,335 0.47994%
2010 18,971,363 1,222,978 295,403 19,898,938 0.49807%
NOTES:
1. In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total
maximum rate of 1%, based upon the assessed value of the property being taxed. Each year,
assessed value of property may be increased by an "inflation factor" (limited to a maximum increase
of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner.
At that point, the new assessed value is reassessed at the purchase price of the property sold. The
assessed valuation data shown above represents the only data currently available with respect to the
actual market value of taxable property and is subject to the limitations described above.
2. Prior to the fiscal year ended June 30, 2006, the assessed value figures are net of exemptions.
Data Source: San Bernardino County Assessor; HdL Coren & Cone
202
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203
CITY OF RANCHO CUCAMONGA
Principal Property Taxpayers
Current Year and Nine Years Ago
2010 2001
Percent of Percent of
Total City Total City
Assessed Assessed Assessed Assessed
Taxpayer Value Value Value Value
Victoria Gardens Mall LLC $ 240,202,031 1.21% $ - 0.00%
Catellus Development Corporation 176,374,833 0.89% - 0.00%
PK Sale LLC 122,477,342 0.62% - 0.00%
Homecoming I at Terra Vista 119,645,392 0.60% - 0.00%
Rreef America Reit 11 Corporation TTTT 98,957,647 0.50% - 0.00%
EQR-Fanwell 2007 LP 95,684,574 0.48% - 0.00%
Knickerbocker Properties Inc XLVII 94,390,649 0.47% - 0.00%
Teachers Insurance and Annuity Association 94,311,240 0.47% - 0.00%
T Napf Meritage Ownership 87,447,180 0.44% - 0.00%
PPF MF 9200 Milliken Ave LP 77,499,134 0.39% - 0.00%
Western Land Properties - 0.00% 111,360,750 1.37%
Recot, Inc. - 0.00% 77,642,585 0.96%
BHP Coated Steel Corporation - 0.00% 66,151,433 0.81%
LDC Cougar LLC - 0.00% 56,989,982 0.70%
West Coast Liquidators, Inc. - 0.00% 54,139,771 0.67%
Tamco Steel Subsidiary, Inc - 0.00% 52,435,904 0.65%
Schlosser Forge Company - 0.00% 44,450,742 0.55%
Graham Packaging Company GPLLC - 0.00% 38,864,571 0.48%
TBC Rancho Cucamonga I, Inc. - 0.00% 35,607,577 0.44%
Gruma Corporation - 0.00% 32,858,316 0.40%
$ 1,206,990,022 6.07% $ 570,501,631 7.03%
Source: San Bernardino County Assessor; HdL, Coren &Cone
204
CITY OF RANCHO CUCAMONGA
Property Tax Levies and Collections
Last Ten Fiscal Years
Collected within the
Fiscal Taxes Levied Fiscal Year of Levy Collections in Total Collections to Date
Year Ended for the Percent Subsequent Percent
June 30 Fiscal Year Amount of Levy Years Amount of Levy
2001 33,362,558 32,401,099 97.12% N/A 32,401,099 97.12%
2002 37,044,883 36,209,613 97.75% N/A 36,209,613 97.75%
2003 41,370,392 41,367,297 99.99% N/A 41,367,297 99.99%
2004 48,523,843 47,534,048 97.96% N/A 47,534,048 97.96%
2005 54,730,054 53,435,838 97.64% N/A 53,435,838 97.64%
2006 66,676,852 65,853,106 98.76% N/A 65,853,106 98.76%
2007 80,690,744 80,591,967 99.88% N/A 80,591,967 99.88%
2008 91,354,251 90,692,622 99.28% N/A 90,692,622 99.28%
2009 98,855,469 95,515,265 96.62% N/A 95,515,265 96.62%
2010 98,181,404 95,149,733 96.91% N/A 95,149,733 96.91%
NOTE:
The amounts presented include City property taxes and Redevelopment Agency tax increment. This
schedule also includes amounts collected by the City and Redevelopment Agency that were passed-
through to other agencies.
'Data provided by the San Bernardino County Assessor's Office for collection of prior year taxes does
not segregate the information by fiscal year. Therefore, the City is not able to provide this information
in the above schedule.
Source: San Bernardino County Assessor
205
CITY OF RANCHO CUCAMONGA
Principal Sales Tax Remitters
Current Year and Nine Years Ago
2010 2001
Business Name Business Category Business Name Business Category
Albertsons Grocery Stores Liquor Albertsons Grocery Stores Liquor
American Building Suppy Contractors Ameron International Contractors
Ameron International Contractors Ameron Steel Pipe Contractors
Apple Computer Electronics/Appliance Stores Best Buy Electronics/Appliance Stores
Bass Pro Shops Outdoor World Sporting Goods/Bike Stores Chevron Service Stations
Best Buy Electronics/Appliance Stores Circle K Grocery Stores Beer/Wine
Chevron Service Stations Circuit City Electronics/Appliance Stores
Circle K Service Station Costco Discount Department Stores
Costco Discount Department Stores Graphic Controls Light Industrial/Printers
Home Depot Lumber/Building Materials Home Depot Lumber/Building Materials
JC Penney Department Stores Lowes Lumber/Building Materials
Living Spaces Furniture Home Furnishings Mervyns Department Stores
Lowes Lumber/Building Materials Montgomery Ward Department Stores
Macys Department Stores Proficient Food Farm Products/Equipment
Nic Partners Electrical Equipment Ralphs Grocery Stores Liquor
Novartis Animal Health Health/Medical Rancho Mobil Service Stations
Orchard Supply Hardware Hardware Stores S W School Supply Office Supplies/Furniture
Ralphs Grocery Stores Liquor Shell/Texaco Service Stations
Rancho Mobil Service Stations Stater Bros. Grocery Stores Liquor
Sears Grand Department Stores Tamco Heavy Industrial
Southwire Company Light Industrial/Printers Target Discount Department Stores
Stater Bros. Grocery Stores Liquor Vineyard Mobil Service Stations
Tamco Heavy Industrial Vons Grocery Stores Liquor
Target Discount Department Stores Wal Mart Discount Department Stores
Wal Mart Discount Department Stores West End Material Supply Lumber/Building Materials
Source: The HdL Companies; State Board of Equalization
206
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207
CITY OF RANCHO CUCAMONGA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
Fiscal Year General Tax Total
Ended Obligation Allocation Governmental
June 30 Bonds Bonds 1 Loans Activities
2001 - 143,050,000 12,284,935 155,334,935
2002 - 214,140,000 24,696,887 238,836,887
2003 - 210,555,000 21,865,499 232,420,499
2004 - 320,180,000 20,342,137 340,522,137
2005 - 317,135,000 18,740,549 335,875,549
2006 - 311,005,000 17,212,452 328,217,452
2007 - 304,685,000 23,102,037 327,787,037
2008 - 424,060,000 21,705,050 445,765,050
2009 - 413,655,000 20,754,833 434,409,833
2010 - 404,990,000 20,005,200 424,995,200
NOTES:
Details regarding the City's outstanding debt can be found in the notes to the financial
statements
The City issued over$165 million of new tax allocation bonds in 2004, $74 million in 2002
and $54 million in 2000 with a defeasance of$47 million. Additionally, a developer loan
in the amount of$13 million was added in 2002.
2 This ratio is calculated using personal income and population for the prior calendar year.
208
Business-type Activities
Utility Total Total Percentage Debt
Revenue Certificates of Business-type Primary of Personal Per
Bonds Participation Activities Government Income 2 Capita 2
- - - 155,334,935 4.89% 1,275
- - - 238,836,887 7.26% 1,902
- - - 232,420,499 6.92% 1,752
- - - 340,522,137 9.55% 2,483
- - - 335,875,549 8.57% 2,290
- - - 328,217,452 7.58% 2,121
- - - 327,787,037 6.81% 2,026
- - - 445,765,050 8.63% 2,587
- - - 434,409,833 7.91% 2,492
- - - 424,995,200 7.52% 2,391
209
CITY OF RANCHO CUCAMONGA
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
(In Thousands, except Per Capita)
Outstanding General Bonded Debt
Fiscal Year General Tax Percent of Percentage
Ended Obligation Allocation Assessed of Personal Per
June 30 Bonds Bonds Total Value 1 Income 2 Capita 2
2001 - 143,050 143,050 1.16% 4.35% 1,139
2002 - 214,140 214,140 1.61% 6.38% 1,614
2003 - 210,555 210,555 1.43% 5.90% 1,536
2004 - 320,180 320,180 1.95% 8.17% 2,183
2005 - 317,135 317,135 1.74% 7.32% 2,049
2006 - 311,005 311,005 1.49% 6.46% 1,922
2007 - 304,685 304,685 1.29% 5.90% 1,768
2008 - 424,060 424,060 1.65% 7.72% 2,433
2009 - 413,655 413,655 2.00% 7.32% 2,327
2010 - 404,990 404,990 2.04% - 2,264
General bonded debt is debt payable with governmental fund resources and general obligation
bonds recorded in enterprise funds (of which, the City has none).
Assessed value has been used because the actual value of taxable property is not readily
available in the State of California.
2 These ratios are calculated using personal income and population for the prior calendar year.
Information for calendar year 2009 per capita personal income was not available as of the
CAFR publication date.
210
CITY OF RANCHO CUCAMONGA
Direct and Overlapping Debt
June 30, 2010
City Assessed Valuation $ 19,898,938
Redevelopment Agency Incremental Valuation 9,323,982
Adjusted Assessed Valuation $ 10,574,956
City
Percentage Total Share of
Applicable ' Debt 6/30/10 Debt
Overlapping Tax and Assessment Debt:
Metropolitan Water District 0.585% $ 264,220,000 1,545,687
Chaffey Community College District 19.231% 155,391,528 29,883,345
Chaffey Joint Union High School District 39.606% 97,400,000 38,576,244
Alta Loma School District 98.659% 19,324,873 19,065,726
Central School District 96.488% 23,840,777 23,003,489
Etiwanda School District CFD Nos. 1, 2 &3, 2004-2&2007-1 100.000% 25,870,000 25,870,000
Etiwanda School District CFD No. 7 21.530% 14,025,000 3,019,583
Etiwanda School District CFD No. 8 68.006% 7,255,000 4,933,835
Etiwanda School District CFD No. 9 70.844% 9,870,000 6,992,303
Etiwanda School District Rancho Etiwanda Public Facilities
Authority CFD No. 1 90.690% 19,945,000 18,088,121
Fontana Unified School District 0.783% 289,902,709 2,269,938
Upland Unified School District 0.416% 68,479,677 284,875
City of Rancho Cucamonga CFDs 100.000% 102,625,000 102,625,000
City of Rancho Cucamonga 1915 Act Bonds 100.000% 2,930,000 2,930,000
Total overlapping tax and assessment debt 1,101,079,564 279,088,146
Direct and Overlapping General Fund Debt
San Bernardino County General Fund Obligations 8.921% 725,835,000 64,751,740
San Bernardino County Pension Obligations 8.921% 648,360,591 57,840,248
San Bernardino County Flood Control Dist General Fund Oblig 8.921% 114,710,000 10,233,279
Chaffey Community College District General Fund Obligations 19.231% 12,565,666 2,416,503
Cucamonga School District Certificates of Participation 29.106% 11,715,000 3,409,768
Fontana School District Certificates of Participation 0.783% 52,180,000 408,569
Upland Unified School District General Fund Obligations 0.416% 1,310,000 5,450
City of Rancho Cucamonga General Fund Obligations 100.000% - -
West Valley Vector Control District Certificates of Participation 24.918% 3,625,000 903,278
Total gross direct and overlapping general fund debt 1,570,301,257 139,968,835
Total net direct and overlapping general fund debt 139,968,835
Total overlapping debt $ 2,671,380,821 419,056,981
City direct debt 424,995,200
Total direct and overlapping debt $ 844,052,181
Notes:
For debt repaid with property taxes,the percentage of overlapping debt applicable is estimated using taxable assess(
property values.Applicable percentages were estimated by determining the portion of another governmental unit's
taxable assessed value that is within the city's boundaries and dividing it by each unit's total taxable assessed value.
Overlapping governments are those that coincide, at least in part,with the geographic boundaries of the City. This
schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residen
and businesses of the City. This process recognizes that,when considering the City's ability to issue and repay
long-term debt,the entire debt burden borne by the residents and businesses should be taken into account. Howeve
this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each
overlapping government.
Source: California Municipal Statistics, Inc., The HdL Companies
211
CITY OF RANCHO CUCAMONGA
Legal Debt Margin Information
Last Ten Fiscal Years
2010 2009 2008 2007
Debt limit $ 396,560,873 $ 427,275,583 $ 414,196,025 $ 370,340,380
Total net debt applicable to limit - - - -
Legal debt margin $ 396,560,873 $ 427,275,583 $ 414,196,025 $ 370,340,380
Total net debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0%
Legal Debt Margin Calculation for Fiscal Year 2009:
Assessed value $ 10,574,956,614
Debt limit (3.75% of assessed value) 396,560,873
Debt applicable to limit:
General obligation bonds -
Legal debt margin $ 396,560,873
The Government Code of the State of California provides for a legal debt limit of 15% of gross
assessed valuation. 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 above computations have been proportionately
modified to 3.75% (25% of 15%)for the purpose 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.
Source: California Municipal Statistics, City of Rancho Cucamonga
212
Fiscal Year
2006 2005 2004 2003 2002 2001
$ 321,072,427 $ 280,523,308 $ 247,538,676 $ 222,613,544 $ 203,025,995 $ 187,893,846
$ 321,072,427 $ 280,523,308 $ 247,538,676 $ 222,613,544 $ 203,025,995 $ 187,893,846
0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
213
CITY OF RANCHO CUCAMONGA
Pledged-Revenue Coverage
Last Ten Fiscal Years
(In Thousands)
Tax Allocation Bonds
Fiscal Year
Ended Tax Debt Service
June 30 Increment ' Principal Interest Coverage
2001 25,956 3,825 7,371 2.32
2002 31,907 2,990 9,216 2.61
2003 36,139 3,585 10,878 2.50
2004 40,922 3,830 10,728 2.81
2005 45,909 3,045 14,397 2.63
2006 59,003 6,130 14,814 2.82
2007 71,985 6,320 14,577 3.44
2008 77,319 6,600 15,600 3.48
2009 77,581 10,405 20,994 2.47
2010 77,255 8,665 20,547 2.64
Note: Details regarding the city's outstanding debt can be found in the
notes to the financial statements.
Tax increment figures are net of related pass-through payments.
214
CITY OF RANCHO CUCAMONGA
Demographic and Economic Statistics
Last Ten Calendar Years
Per
Personal Capita
Income' Personal Unemployment
Calendar Population (in thousands) Income' Rate
Year (1) (2) (2) (3)
2000 125,585 3,291,457 26,209 2.6%
2001 132,663 3,358,231 25,314 3.3%
2002 137,119 3,566,054 26,007 3.7%
2003 146,666 3,920,529 26,731 3.5%
2004 154,780 4,330,435 27,978 3.2%
2005 161,830 4,814,281 29,749 2.8%
2006 172,331 5,166,311 29,979 2.8%
2007 174,308 5,493,840 31,518 3.9%
2008 177,736 5,649,872 31,788 5.1%
2009 178,904 - - 8.6%
NOTES:
12009 Personal Income unavailable as of the CAFR publication date.
Sources: (1) State Department of Finance
(2) Redevelopment Agency
(3) State of California Employment Development Department
215
CITY OF RANCHO CUCAMONGA
Principal Employers
Current Year and Six Years Ago*
2009 2003
Percent of Percent of
Number of Total Number of Total
Employer Employees Rank Employment Employees Rank Employment
Amphastar Pharmaceuticals 880 1 1.25% - - -
City of Rancho Cucamonga 874 2 1.24% 850 3 1.55%
Chaffey Community College 871 3 1.24% 475 8 0.87%
Southern California Edison 800 4 1.14% 450 9 0.82%
Alta Loma School District 690 5 0.98% 705 2 1.29%
Mercury Insurance Company 606 6 0.86% - - -
Big Lots 565 7 0.80% - - -
Frito-Lay, Inc. 561 8 0.80% 600 4 1.10%
West Valley Detention Center 520 9 0.74% - - -
Bass Pro Shops 500 10 0.71%
Mission Foods - - - 573 5 1.05%
C. W. Construction - - - 550 6 1.01%
Central School District - - - 520 7 0.95%
Wal-Mart Stores, Inc - - - 445 10 0.81%
Etiwanda School District - - - 933 1 1.71%
"Total Employment" as used above represents the total employment of all employers located within City limits.
*Data for prior years is only shown from the date of the City's implementation of GASB 34 forward.
Source: Redevelopment Agency; City Finance Department; HdL, Coren & Cone
216
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