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City of Rancho Cucamonga, California
Comprehensive Annual Financial Report
Year Ended June 30, 2006
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Prepared by the
tCity of Rancho Cucamonga
Finance Department
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' Tamara L. Layne
Finance Officer
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ICITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30,2006
ITABLE OF CONTENTS
Page
Number
IINTRODUCTORY SECTION
Letter of Transmittal i
I City Officials xl
Organization Chart xli
Certificate of Achievement for Excellence in Financial Reporting xlii
Certificate of Award Outstanding Financial Reporting xliii
IFINANCIAL SECTION
I INDEPENDENT AUDITORS' REPORT 1
MANAGEMENTS DISCUSSION AND ANALYSIS 3
IBASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statement of Net Assets 17
IStatement of Activities 18
Fund Financial Statements:
IBalance Sheet -Governmental Funds 20
Reconciliation of the Balance Sheet of Governmental Funds
Ito the Statement of Net Assets 21
Statement of Revenues, Expenditures and Changes in Fund
Balances-Governmental Funds 22
IReconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
I Statement of Activities 23
Budgetary Comparison Statement(Budgetary Basis) -General Fund 24
IStatement of Net Assets-Proprietary Funds 25
Statement of Revenues, Expenses and Changes in Fund Net
Assets-Proprietary Funds 26
IStatement of Cash Flows- Proprietary Funds 27
Statement of Fiduciary Net Assets-Fiduciary Funds 28
INotes to Financial Statements 29
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ICITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
'
FOR THE FISCAL YEAR ENDED JUNE 30, 2006
ITABLE OF CONTFNTS_
Page
Number
ICOMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
I Combining Balance Sheet- Nonmajor Governmental Funds 68
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances- Nonmajor Governmental Funds 90
' Budgetary Comparison Schedules- Special Revenue Funds:
Gas Tax 111
SB 325 112
I
Recreation 113
Park Development 114
Beautification 115
I Lighting Districts 116
Landscape Maintenance Districts 117
Systems Development 118
Drainage Facilities 119
I Pedestrian Grants 120
Transportation Enhancement Act 121
Community Development Block Grant 122
Assessment Administration 123
I San Sevaine/Etiwanda Drainage 124
Air Quality Improvement 125
South Etiwanda Drainage 126
I Lower Etiwanda Drainage 127
Measure I 128
Library Services 129
Metrolink 130
I California Literacy Campaign 131
Families for Literacy Grant 132
Used Oil Recycling Grant 133
COPS Program Grant 134
I Local Law Enforcement Block Grant 135
California Law Enforcement Program 136
COPS in School Grant 137
I AB 2928 Traffic Congestion Relief 138
Litter Reduction Grant 139
Foothill Blvd Maintenance 140
Code Enforcement Grant Program 141
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CITY OF RANCHO CUCAMONGA
' COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30,2006
ITABI E OF CONTFNTS
Page
Number
I
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued)
Budgetary Comparison Schedules-Special Revenue Funds (Continued):
I Department of Homeland Security Grant 142
COPS/Dreier EOC Grant 143
OTS Traffic Safety 144
Integrated Waste Management 145
I Federal Grant Fund—Dreier 146
Proposition 42—Traffic Congestion Mitigation 147
OTS Countdown Pedestrian Signals 148
Senior Welness/Transportation Program 149
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Justice Assistance Program 150
Biane County Library Grant 151
HomelandSecurityGrant2005 152
IFire District 153
Budgetary Comparison Schedules-Capital Project Funds:
Redevelopment Agency-Capital Project 154
Assessment District 82-1 155
CFD 84-1 156
Assessment District 86-2 157
I CFD 2000-03 Rancho Summit 158
CFD 2001-01 159
CFD 2003-1 Project Fund 160
Public Library Bond Act-2000 161
I Proposition 40 Park Bond Act 162
CFD 2004-1 Rancho Etiwanda 163
CFD 2003-1 Cultural Center 164
CFD 2006-01 Vintner's Grove 165
ICFD 2006-02 Arnador on Route 66 166
Budget Comparison Schedule-Redevelopment Agency
Debt Service 167
ICombining Statement of Net Assets - Internal Service Funds 170
I Combining Statement of Revenues, Expenses and Changes in
Fund Net Assets-Internal Service Funds 171
Combining Statement of Cash Flows- Internal Service Funds 169
ICombining Balance Sheet-All Agency Funds 172
I Combining Statement of Changes in Assets and Liabilities -
All Agency Funds 180
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I
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2006
TABLE OF CONTENTS
' Page
Number
STATISTICAL SECTION
1 Net Assets by Component—Last Four Fiscal Years 185
Statement of Activities (Condensed)—Last Four Fiscal Years 186
Fund Balances of Governmental Funds—Last Four Fiscal Years 188
' Changes in Fund Balances of Governmental Funds—
Last Four Fiscal Years 189
' Assessed Value and Estimated Actual Value of Taxable Property 190
Direct and Overlapping Property Tax Rates—Last Four Fiscal Years 191
•
' Principal Property Taxpayers—Current Year and Three Years Ago 192
Property Tax Levies and Collections—Last Ten Fiscal Years 193
Ratios of Outstanding Debt by Type— Last Ten Fiscal Years 194
Ratios of General Bonded Debt Outstanding—Last Ten Fiscal Years 196
' Direct and Overlapping Debt 197
' Legal Debt Margin Information 198
Pledged-Revenue Coverage—Last Ten Fiscal Years 200
' Demographic and Economic Statistics—Last Ten Calendar Years 201
Principal Employers—Current Year and Three Years Ago 202
' Full-Time and Part-Time City Employees by Function—Last Ten Fiscal Years 203
Operating Indicators by Function—Last Two Fiscal Years 204
Capital Asset Statistics by Function—Last Two Fiscal Years 205
Principal Sales Tax Remitters—Current Year and Three Years Ago 206
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City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2006
' Introductory Section
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I Mayor
WILLIAM J.ALEXANDER
Mayor Pro Tern
DIANE WILLIAMS
Conner!members
y REX GUTIERREZ
tat L. DENNIS MICHAEL
I _ 7T
SAM $MICHA L
L City Manager
THE CITY OF RANCHO CUCAMONGA JACK LAM, MCP
1 RANCHO
CUCAMONGA
IDecember 21, 2006
To the Honorable Mayor,Members of the City Council and Citizens of the City of Rancho
Cucamonga:
I
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, 2006. The Comprehensive Annual
I 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
I 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
Isignificant facts.
This report consists of management's representations concerning the finances of the City.
I 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
I
reliable information for the preparation of the City's financial statements in conformity with
generally accepted accounting principles (GAAP). Because the cost of internal controls should
not outweigh their benefits, internal controls have been designed to provide reasonable rather than
I absolute assurance that the financial statements will be free from material misstatement. As
management, we assert that, to the best of our knowledge and belief, this financial report is
complete and reliable in all material respects.
IThe 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
I reasonable assurance that the financial statements of the City of Rancho Cucamonga for the fiscal
year ended June 30, 2006, are free of material misstatement. The independent audit involved
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; assess 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, 2006, are
I fairly presented in conformity with GAAP. The independent auditor's report is presented as the
first component of the financial section of this report.
I
I10500 Civic Center Dr. • P.O. Box 807• Rancho Cucamonga,CA 91729-0807•Tel 909-477-2700 • Fax 909-477-2849•www.ci.rancho-cucamonga.ca.us
December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
The independent audit of the financial statements of the City of Rancho Cucamonga was part of a 111 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
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 170,479 and
encompasses approximately 40.2 square miles. It is located between the cities of Upland to the U
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 retaining sales tax generating businesses to help stabilize the City's 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.
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 l.a. in the notes to the financial
statements. '
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' December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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
' 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 public facilities and affordable housing projects,
improved infrastructure, and in the creation of a strong local economy through business
attraction/retention and work force development 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.
H. HIGHLIGHTS OF FISCAL YEAR 2005/06
Redevelopment Agency:
Economic Development/Marketing
The Agency's economic development goals continue to focus on job creation; 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.
' Retention/Expansion
' The Redevelopment Agency continues to implement programs and activities that assist in the
growth and expansion of the local business community. Some of the efforts undertaken to
facilitate retention and expansion activities have included:
' Victoria Gardens Regional Center: October 28, 2004 marked the grand opening of the open-air,
lifestyle center offering a mixture of regional and neighborhood retail shopping, restaurants and
entertainment, professional services, a library and Cultural Arts Center (opened August 2006),
' and a satellite police facility. This project has had a significant economic impact on the
community, providing approximately 3,000 new permanent full and part-time jobs for local
residents, attracting an estimated 20,000,000 visitors annually, and has generated over a half
million square feet of additional commercial development on adjacent properties. Initially
opening with approximately 70 retail stores and restaurants, the 1.2-million-square-foot center
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
now is home to over 130 successful retail operations. Agency and City staff continue to meet
with the project's developer, Forest City, to plan for the next series of buildings and out-lot
construction.
Small Business Development Center: The Small Business Assistance Center (SBAC) opened its
doors in fiscal year 1997/98. The center is a partnership between the City, Agency, Chamber of
Commerce and the Inland Empire Small Business Development Center, and was created to serve
the needs of small businesses in Rancho Cucamonga. The Small Business Development Center
provides free and fee-based confidential, one-on-one consulting to existing and new business '
owners/operators. During this reporting period, the center provided services to over 117 local
businesses. In addition, working with the Director of International Trade, the Agency added an
International Trade Business Assistance Program during the last reporting period, which is
designed to assist local businesses in bringing their products and services to the international
marketplace. More than 14 Rancho Cucamonga companies were counseled, resulting in the
creation of 10 new jobs, the retention of 22 existing jobs, and the generation of over $2.5 million
in additional revenue. One-on-one counseling and business workshops and seminars are provided
to Rancho Cucamonga businesses to assist them in expanding their presence in the international
marketplace
New Business Receptions: The Agency continued hosting its New Business Receptions for
businesses starting operation in Rancho Cucamonga. The purpose of these receptions is to
acquaint new business owners/operators with City personnel and to provide them information
regarding business-support services. Elected officials often attend the receptions, as well as
representatives from the Chamber of Commerce, Small Business Development Center, and
Chaffey College.
Business Appreciation Week: For the past eleven years, the Agency has declared one week in
May as Business Appreciation Week. This fiscal year, Business Appreciation Week was held
during the week of May 8th. Street banners saluting Rancho Cucamonga businesses were
installed over major streets, the Chamber hosted a golf tournament followed by an Agency-hosted
night of baseball at the Epicenter. A total of 380 people attended the business appreciation night
at the Epicenter, the City's venue for professional Class "A" baseball. The program was
developed as part of the Agency's ongoing business retention efforts, and to convey the City's
appreciation to all Rancho Cucamonga businesses.
Business Visitations: The Agency has developed an outreach program to create and maintain
contact with local businesses. The Business Visitation Program provides Agency staff members
with an opportunity to meet with business owners/managers and discuss business activities and
any concerns or issues that may be affecting the company. The Business Visitation Program also
allows staff members to find out'about a company's particular products and/or services. Meeting
with local companies can also help businesses with their planned expansion activities.
Specifically, as staff members learn of a company's need for expansion, they can often offer
expansion and location advice, and/or suitable sites for relocating within the City.
Mayor's Roundtable: The Mayor's Roundtable is held quarterly and provides an opportunity for
business executives to meet with the Mayor to exchange ideas and discuss issues that affect the
business community in Rancho Cucamonga. The meetings are purposely arranged to include a
small number of business professionals (typically three to five) so that all attendees have an
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' December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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opportunity to participate in the discussion. This fiscal year, seven companies participated in
these meetings.
Visions Newsletter: The Agency continued production and distribution of its quarterly business
' newsletter, providing local and targeted businesses with updates on Rancho Cucamonga business
and Agency activities. The newsletter has over 5,000 subscribers throughout the region and state.
' Business Connection Network (BCN): Redevelopment staff continues to attend this weekly
Chamber of Commerce networking meeting as a way to support the Chamber and meet with local
business owners. The BCN currently has over 110 participants each week. This effort has been a
successful part of the Agency's ongoing business retention efforts.
Third Party Electrical Certification Program: During the reporting fiscal year 2005/06, two
companies have been assisted through the Agency's Third Party Electrical Certification Program.
An additional four companies are currently going through the certification process. This program
was developed to assist local manufacturers in complying with the National Electrical Code
requirement for safety certifications.
Community Facilities District 2001-01 & 2003-01: The Redevelopment Agency worked with
property owners to form two Community Facilities Districts (CFDs) for the construction of public
infrastructure needed to develop the eastern portion of the City. Development of this area was
_hindered by inadequate infrastructure, too costly to be borne by any one property owner. The
public improvements included construction of major thoroughfares, street widening and
improvements, major storm drain, water, and sewer systems. These improvements were
necessary to develop 300 acres of residential and commercial property located west of I-15, south
of Base Line Road, east of Rochester Avenue, north of Arrow Highway. The final phase of the
project was completed in September 2006.
Marketing/Attraction
' During the past year approximately 1,124 new businesses began operation in Rancho
Cucamonga. To ensure new business activity, the Agency continues to focus on implementing a
wide variety of business attraction and marketing programs, which include advertising, public
' relations, and the promotion of tourism. Some of these efforts have included:
Print Advertising: As recommended in the Agency's Economic Development Strategy, the
' Agency continued its advertising efforts by placing advertisements in a number of trade journals
and site selection magazines during the 2005/06 fiscal year. The Agency received approximately
62 leads as a result of these advertisements. In an effort to highlight some of the amenities and
accommodations in the City, the Agency will also place advertisements in tourism-related
' publications, promoting Rancho Cucamonga as a "Gateway to a Southern California adventure,"
due to its convenient location and proximity to regional attractions.
' E-mail Marketing: During Fiscal Year 2001/02, the Agency introduced its new electronic
newsletter, "Fast Track", which is designed to keep business and industry partners up to date on
business-related news and information in the City. This "e-newsletter" was the first component
' of a new e-mail marketing campaign, and during this reporting period received an Honorable
Mention certificate from the League of California Cities. During Fiscal Year 2002/03, an
December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
additional component to the Agency's e-mail marketing program was introduced.
"Opportunities" is an "e-bulletin" that is distributed to brokers, developers, and site selectors
alerting them to selected property listings and site availability within the City. In December
2006, the Agency will implement a third component to its e-mail marketing program, which will
be designed to promote tourism in the community. Currently, the Agency's e-mail subscriber list
contains more than 3,800 members.
Inside Rancho: The Inside Rancho website (www.insiderancho.com) continues to be a valuable
search tool site that generates interest in sites that may otherwise be overlooked by potential
business investors. The interactive website has received thousands of visits to date, and allows
brokers, developers and site selectors to conduct online GIS-based searches quickly and easily.
The site data provided includes site-specific demographic information based on 3, 5, 10 and 15-
mile radii. Staff is currently working with a third-party vendor to enhance the Inside Rancho
website with new features, such as exporting custom reports in Microsoft Word, Excel and PDF
files. The upgraded website is expected to be in operation in fall 2006.
Trade Shows: During Fiscal Year 2005/06, the Agency attended the International Council of
Shopping Centers (ICSC) Trade Show and Leasing Mall Conference. This year marked the first
time the City did not exhibit at the conference, but staff had a number of prescheduled meetings
with developers and retailers interested in the Rancho Cucamonga market. Staff also promoted
potential retail sites in September 2005 at the ICSC Western Division Conference and Deal
Making Program in Palm Springs, and office space opportunities at the Society of Office and
Industrial Realtors(SIOR) Conference in La Quinta, California.
Public Relations Program: The Agency's Economic Development Strategic Plan Update
indicated a need to supplement current marketing activities with additional public relations
support,targeted at audiences in Los Angeles, Orange, San Diego and Ventura counties. Hill and
Knowlton, an experienced and qualified media and public relations firm, was selected to provide
these services to the Agency. In addition to updating media fact sheets,publicizing office growth
in the city, promoting new hotel activity and tourism in the City, and pitching stories to airline
and travel magazines, the firm encouraged staffs development of a special "media room" to be •
posted on the City's website, which includes fact sheets, photos, logos and press releases on
business-related topics. During this reporting period, new media kits have also been distributed to
media representatives of local and regional newspapers, and industry-related publications. The
media kits help keep the journalists and industry writers up to date on business activities in
Rancho Cucamonga.
Special Events/Programs: '
Television Advertising: During this reporting period, staff worked with the Community Services
Department staff and a video production company to create new commercial television spots,
which were aired live on the Golf Channel during its September 2005 coverage of the Mark
Christopher Charity Classic. The theme for the commercials revolved around tourism, and
promoted Rancho Cucamonga as"A Gateway to a Southern California Adventure." ,
Direct Mail Marketing Office Campaign: Staff is in the process of developing a direct mail
campaign targeted at office users in Los Angeles and Orange counties who may be interested in
relocating or expanding to the Inland Empire. The campaign will consist of three"office-themed"
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
pieces highlighting the advantages of conducting business in Rancho Cucamonga. The first
' mailer is scheduled to be sent out in September 2006. The Direct Mail Marketing Office
Campaign is part of a broader Agency effort to attract office development and encourage the
placement of more regional and corporate headquarter facilities.
Affordable Housing
' The Rancho Cucamonga Redevelopment Plan identifies a lack of sufficient decent and affordable
housing to meet the needs of the community's low- and moderate-income families, and
establishes a goal to provide for, improve and maintain the City's supply of affordable housing.
The Agency's affordable housing projects provide home ownership and rental opportunities to
households at or below 90% of area median income.
Home Ownership:
' In-Fill Projects: Northtown Housing Development Corporation(NHDC)has continued its single-
family in-fill development and down payment assistance programs by leveraging other
' public/private funds with Agency funds, and creating home ownership opportunities for lower
income residents. To date, a total of 36 lots have been developed in Phases I through III with
single-family homes. Four existing homes have been acquired and rehabilitated, and have either
been sold or leased to lower income residents. Staff continues to assist NHDC in locating
properties for future affordable housing projects. Because of the housing boom in the City,
available sites for new affordable projects are rapidly disappearing.
' First-Time Homebuyers Program: The Redevelopment Agency contracts with Neighborhood
Housing Services of the Inland Empire (NHS) to administer the Agency's First-Time
Homebuyers Program. NHS is a non-profit organization specializing in mortgage assistance
' programs for lower income families. The First-Time Homebuyers Program provides up to
$80,000 in 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 71 families.
' Habitat for Humanity: The Agency has appropriated additional funding for a rehabilitated home
project with Habitat for Humanity (Habitat), and staff has located a potential site owned by the
' City. Staff will begin negotiating deal terms for an agreement with Habitat during the next
reporting period.
' Family/Senior Housing Rental Opportunities: The Agency continues to monitor affordable family
and senior housing projects that are operated by the Southern California Housing Development
Corporation (SCHDC), Northtown Housing Development Corporation (NHDC), Villa Pacifica
Associates and LINC Housing. Affordable rents for family and senior housing range from$352-
' $604 for a studio apartment; $377-$647 for a one-bedroom unit; and $453-$777 for a two-
bedroom unit.
' Family Housing
• SCHDC
' o Rancho Verde Apartments— 104 affordable units—affordability covenants expire
2023.
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
o Mountainside Apartments— 188 affordable units—affordability covenants expire
2025.
o Monterey Village Apartments — 110 affordable units — affordability covenants
expire 2025.
o Sycamore Springs Apartments — 96 affordable units — affordability covenants
expire 2025.
o Woodhaven Apartments — 117 affordable units — affordability covenants expire
2105.
• NHDC
o Villa del Norte Apartments— 88 affordable units completed 1994— affordability
covenants expire 2034.
o Las Casitas Apartments — 14 affordable units completed 1997- affordability
covenants expire 2027.
• LINC Housing I
o Pepperwood Apartments — 276 affordable units (acquired by LINC Housing in
May 2006)—affordability covenants expire 2104.
Senior Housing -
• SCHDC I
o Heritage Pointe Apartments — These 48 units, affordable to elderly households
earning not more than 60% of the area median income, were completed in
November 2002. The affordability covenants expire in 2100. I
• NHDC
o Olen Jones Apartments—Located at the former Alta Loma Packing House site on
Amethyst Avenue, this 96 affordable unit complex, affordable to elderly
households, was completed in May 2004. The affordability covenants expire in
2092.
• Orange Housing Development Corporation
o Villa Pacifica Apartments — These 158 units, affordable to elderly households,
were completed in October 1998. The affordability covenants expire in 2027.
New Project Development
• Rancho Verde East Expansion: In July 2005,the Agency approved a$6.5 million loan to
Southern California Housing Development Corporation for the acquisition of land and
the expansion of the existing Rancho Verde Apartments. The expansion, Rancho Verde
East, will provide 40 three-bedroom units available to large families earning 35%, 45%,
60% and 80%of the area median income for a term of not less than 99 years. The project
is scheduled to begin construction in the spring of 2007.
• Woodhaven Manor: In September 2005, the Agency approved a $9 million loan to
Southern California Housing Development Corporation to assist in the acquisition and
rehabilitation of Woodhaven Manor, an existing 117-unit family apartment project. The
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
project was originally constructed under the California Housing Finance Authority
(Ca1HFA) HAP Section 8 program, with restrictions set to expire in 2023. The property
had been a long-standing concern of the City due to public safety issues surrounding
tenants and property maintenance. Since acquisition, the developer has completed
' exterior and interior improvements, including new energy efficient windows, cabinet and
flooring upgrades, and the installation of heating and air conditioning units. Currently
under construction is a new community building, which will provide recreation and social
' services to the tenants and a new secured parking area. The project has also been
enrolled in San Bernardino County's Multi-family Crime Free program. Through the
Agency's Regulatory Agreement, the affordability term will be extended to not less than
99 years.
• Pepperwood Apartments: In May 2005, the Agency approved an $18.5 million loan
agreement with LINC-Pepperwood Housing for acquisition and rehabilitation of the
Pepperwood Apartments, an existing 230-unit family apartment project. The developer
also received an award of 4% Tax Credits from the California Tax Allocation Committee
in July 2006. The property will provide studio, one- and two-bedroom apartments for
' families earning 35%, 45% and 60% of the area median income. Under the regulations
of the various funding sources, the developer has retained a relocation consultant to
provide services for relocation of tenants whose incomes exceed 60% of the area median
' income. Relocations are being processed under the City/Agency Relocation Guidelines
and State Regulations, in accordance with the Pepperwood Relocation Plan. It is
anticipated that the relocation of over-income tenants will be completed by late
' December 2006 or January 2007. Under the Agency's regulatory agreement, the units
will remain affordable in perpetuity or not less than 99 years.
t • San Sevaine Villas: In August 2005, the Agency approved a loan agreement with
Northtown Housing Development Corporation for land acquisition and construction of
approximately 220 affordable family units that will be located at the southwest corner of
Foothill Boulevard and East Avenue. The $40.7 million loan commitment will be paid
' over the next three years. An initial disbursement of$8.3 million will be made to acquire
the 14-acre parcel and provide reimbursement of pre-development expenses to the
developer. The final disbursement is contingent upon City approval of the project
' through the entitlement process and the start of construction, estimated to occur in early
2008. Under the Agency's regulatory agreement, the units will remain affordable for not
less than 99 years.
• Foothill Village Project: During this reporting. period, an Exclusive Negotiating
Ageement (ENA) with Rancho Family Apartments, L.P., formerly known as Workforce
' Homebuilders (the"Developer"), was approved for an affordable family housing project
generally located at the northwest corner of Foothill Boulevard and Center Avenue. In
partnership with the Developer, a total of 10.5 acres was acquired for the mixed-income
' project, which may also include commercial retail buildings fronting Foothill Boulevard.
Construction is scheduled to begin March 2008, with completion anticipated in July
2009.
I
ix
December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
Capital Improvements
The Agency is responsible for the development of several capital improvement projects to help '
eliminate blighted conditions within the community, and to encourage additional investment by
the private sector.
Upper Cucamonga Storm Drain and Hellman Avenue Widening Improvements: Plans and specs
were completed during this reporting period and the project is in plan check with San Bernardino
County Flood Control. The project will require a Nationwide Permit from Army'Corps of
Engineers and a Water Quality Permit through the State of California, both of which are in
process. Agency participation is limited to funding a portion of the construction of the project
and right-of-way acquisition south of Foothill Boulevard. This project will enlarge the existing '
channel and storm drain at a point along the railroad right of way, west of Vineyard Avenue to
Base Line Road; west along Base Line Road to Roberds Street; and north westerly on Roberds
Street to Amethyst Street. New pipe will be installed in Amethyst Street, from Roberds Street to
19`" Street. Phase I of the project includes construction from Vineyard Avenue to east of
Hellman Avenue. Phase II of this project includes construction east of Hellman to 19th Street.
The project will provide much needed flood protection for businesses and residences, which are
located in the area.
Foothill Boulevard Improvements: Improvements to Foothill Boulevard, the City's primary
commercial corridor, include general street widening; replacement and lengthening of the Baker
Street bridge/overpass; and Phase III of the Foothill Median installation program between Grove
Avenue and Vineyard Avenue. The design phase of the improvement project, which includes a
gateway arch and bridge art, is nearing completion, and staff will begin working on right-of-way
acquisition. Construction is scheduled to begin in June 2007, and the project will take
approximately two years to complete. This project will widen and beautify this portion of
Foothill Boulevard, which serves as the City's western gateway.
Etiwanda/San Sevaine Regional Storm Drain: The Redevelopment Plan identified a need for
flood control infrastructure in the Project Area. In 2001,the Redevelopment Agency entered into
an agreement with San Bernardino County Flood District in which the Agency agreed to fund a
portion of the construction costs related to the San Sevaine Channel, Upper Etiwanda Creek
project. Completion of this important flood control project will allow many acres of
underutilized and vacant residential, commercial and industrial land along the eastern borders of
the Project Area to develop and improve. Due to rising construction costs and a loss of funding
from the Federal Bureau of Reclamation, the Agency and Flood Control District amended their
Agreement in June 2005 to increase the Agency's contribution from $16 million to $20 million.
This action will provide construction funding for the Upper Etiwanda Creek system. The Flood
Control District has agreed to provide an interest-free loan of up to $5 million in order to
complete the funding needed for the project. Upon completion of the project, the Flood Control
District will be reimbursed for actual costs by the Agency (paid over time), contingent upon any
surplus increment remaining in the Agency's Regional Facilities Fund after all debt service and
obligations are met. The amended Agreement also recognizes three systems identified in the City
of Rancho Cucamonga's Master Plan Storm Drains that qualify as regional facilities, and that can
be constructed utilizing the Agency's Regional Facilities funds. The Upper Etiwanda Creek
system of the San Sevaine Channel project is nearing completion. The completion of the
Channel, which will connect the Etiwanda Creek system to the remaining phases of the channel
x '
' December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
system to the south,is anticipated to be completed in spring 2007.
' I-15Base Line Interchange: The preliminary study to widen the on- and off-ramps at Base Line
Road and the I-15 Freeway was completed in February 2002. Staff is currently working on
' advance right-of way acquisition. The environmental impact report is also underway and should
be finished by June 2007. This project will improve traffic circulation for on- and off-ramps at
Base Line Road, which have experienced increased congestion due to commercial and residential
' development within the Redevelopment Project Area.
I-15/Arrow Route Interchange: Staff is currently working on advance right-of-way acquisition
for a proposed interchange at Arrow Route and the I-15 Freeway. Staff has finalized a Purchase
' and Sale Agreement with O&S Holdings for several of the required properties and continues
negotiations with other landowners along the proposed path. This project will add an on- and off-
ramp in the City's primary industrial area, allowing for improved access to and from the freeway.
It will also help to reduce traffic congestion at adjacent interchanges. Staff will be contracting
with the engineering firm of Lim & Nascimento to prepare a Project Report and Environmental
Documents as required for the interchange. These tasks will establish the final design parameters
' for the interchange.
Installation of conduit for a fiber-optic ring: Phase I of this project is now complete, connecting
' four City facilities including the City Yard, Library, Senior Center and Fire Station#172. Phase
II was completed in February 2005, and connects Central Park, Fire Station #173, the Victoria
Gardens Cultural Center and Police Substation with the City's broadband communications
network. Staff is making minor amendments to the existing fiber optic and median lighting plan
to incorporate the conduit that was installed during the construction of Victori a Gardens m (Foothill
Boulevard east of Rochester Avenue to Victoria Gardens). With these changes, Phase BI of this
plan will complete the fiber-optic"redundant loop,"thus providing additional safety to the City's
' data network. The plan will also provide for the installation of median lighting in Foothill
Boulevard between Haven Avenue and Rochester Avenue, as well as adding missing lighting in
medians between Vineyard Avenue and Haven Avenue. Construction of the fiber-optic system
' and median lighting is expected to commence mid to late summer of this 2006. The goal of the
fiber-optic ring is to connect all City facilities and build a high-tech infrastructure that will attract
high-tech companies and jobs.
' Haven Avenue Railroad Underpass/Grade Separation: The Haven Avenue Railroad
Underpass/Grade Separation will create a rail bridge and vehicle under-crossing, improving
' safety and traffic circulation along Haven Avenue. Right-of-way acquisition began in November
of 2005 and is almost complete. The design phase of the project is now in its final plan check.
Utility relocations, which need to be done in advance of project construction, will begin in
August 2006 and should take nine months. The road and bridge construction is scheduled to
begin in June 2007 and will take two years to complete.
Victoria Gardens Cultural Center: The Agency funded the design and initial grading of this
facility, which includes the 536-seat Lewis Family Playhouse, library and meeting/banquet
facilities. In addition to headline performers and touring specialty shows, the Lewis Family
Playhouse will be home to the Main Street Theater Company, the newest professional theater
company in the Inland Empire. This professional theater company will produce several "Theater
for Young Audience" productions each season. This project will help meet the economic
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1
December 21,2006 '
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
strategic goal to improve cultural amenities for residents.
Fire Station #173: Construction began in March 2004 on this project, which is located on Day '
Creek Boulevard, north of Base Line Road. It was completed in November 2005. In an effort to
conserve water and reduce maintenance costs, artificial turf was incorporated into the
landscaping. This is the first City facility to utilize artificial turf. This new 12,000 square-foot
fire station houses one engine unit and a hazardous material unit. The project replaced a portable
fire facility that was located nearby on Base Line Road.
Fire Station #172 Relocation: Staff is currently working with Fire District staff to identify and
secure a new location for Station #172, currently located on San Bernardino Road. This
relocation effort is part of the District's plan to re-align its resources to better serve the southwest
portion of the City. Two potential sites have been identified,and staff is currently negotiating the
acquisition of the preferred site with the property owner.
Fire Administration Facility: In preparation of future construction of a fire administration
building, the Agency acquired approximately one acre of land located at Civic Center Drive and
Utica Avenue in March 2002. The site was used as a temporary location for the Police
Department while the third floor of the Police Facility was under construction. The City has
retained the services of an architect to begin the initial space planning and site planning/design
concepts for this facility.
Engineering/Public Works:
The Engineering/Public Works Division continues to fulfill its mission of providing effective and
efficient stewardship of the City's public works infrastructure. The Division is comprised of one
lead section, the Engineering Administration Section headed by the City Engineer, and eight
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/Public Works Division's 245 full-
time, part-time, and contract employees and $110 million combined operating and capital
budgets, the Engineering Administration Section managed several significant initiatives and
projects this year. Key items this year included oversight of the Engineering Services and
Development Fee Studies, Highland Avenue Closure Study, Solar Speed Detection Sign Project,
startup of facilities maintenance for the Central Park Senior/Community Center, facilities
preparation for the opening of the Victoria Gardens Cultural Center, implementation of cost
containment strategies for the City's landscape and lighting assessment districts, preparations for i
the development of a Comprehensive Traffic Congestion Mitigation Plan, exploration of
opportunities for future parkland acquisitions, expansion of the Municipal Utility's customer
base, and continued environmental review/design of several multi-year capital projects of city-
wide/regional
significance, such as the Foothill Boulevard Widening Project (Grove Avenue to
Vineyard Avenue), Haven Avenue Grade Separation Project, and Base Line/I-15 Interchange
Improvements.
xii '
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1 December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
Management Support Services Section
1 Management Support Services administers the City's landscape and lighting districts, manages
the Engineering/Public Works budget development and administration, completes special studies
and projects, assists with departmental human resources issues, and provides administrative and
analytical support to the City Engineer. Key accomplishments this year included serving as the
lead section for the Engineering Services and Development Fee Studies, Solar Speed Detection
Sign Project, and sustainability analysis and cost containment strategies for the City's landscape
' and lighting assessment districts.
Capital Improvements Section
The Capital Improvements Section is responsible for development and implementation of the
City's Capital Improvement Program and the design, inspection and contract administration of
1 various City-funded public improvement projects including paving, curb & gutter, sidewalks,
landscape & irrigation, storm drains, traffic signals, City buildings, and park facilities. A listing
of the capital projects constructed this year is detailed under Fiscal Year 2005/06 Capital
1 Projects.
Transportation Development Section
1 The Transportation Development Section oversees the design, installation, operation and
maintenance of the City's traffic circulation and traffic control facilities, traffic studies, traffic
counts, traffic permit issuance, and investigation of citizen concerns. Significant
1 accomplishments this year included review and analysis of the closure of Highland Avenue, the
installation.of 12 new traffic signals city-wide, and functioning as the lead section for the
development of a Comprehensive Traffic Congestion Mitigation Plan scheduled for completion in
1 Fiscal Year 2007/08.
Park Development Section
1 Park Development oversees the design and construction of the City's parks and community
centers, administers the Americans with Disabilities Act (ADA) Transition Plan, and administers
1 park and recreation related grants. The primary areas of focus this year have included
construction of the Victoria Gardens Cultural Center, design of four new neighborhood parks in
the eastern section of the City, design of the Central Park Tot Lot Project, completion of the
1 Central Park Aquatics Study, and improvements to Old Town Park, Beryl Park, and Red Hill
Park.
Land Development Section
1 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 & gutter, sidewalks, landscape & irrigation,
storm drains, traffic signals, and park facilities. Noteworthy accomplishments for this. year
include assisting with the Engineering Services and Development Fee Studies, assisting with
implementation of the Tidemark automated phone permit request system, and review of large
ixi ii
1
December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
residential development projects, such as the 632-unit Rancho Etiwanda Estates and the 358-unit
Pulte Homes developments in the northeastern section of the City.
Integrated Waste/NPDES Section
The Integrated Waste/NPDES Section is charged with administering the City's environmental
programs that aim to encourage the preservation of natural resources and prevent stormwater
pollution, thereby ensuring compliance with the NPDES (National Pollutant Discharge
Elimination System) and AB 939 (Recycling Bill) mandates. Highlights for this year include
expansion of the Commercial Recycling Program, Construction and Demolition Program, and
Multi-Family Recycling Program, implementation of a Municipal Separate Storm Sewer System
(MS4) Solutions Program to improve reporting procedures, expansion of the NPDES/AB 939
Inspection Program facilitated by the hiring of two new Public Works Inspectors, and receipt of
an award from the Local Cable Association for Outstanding Public Service Announcement of the
Year. 1
Municipal Utility Section
The Rancho Cucamonga Municipal Utility (the Utility) functions as a "spot utility" providing 1
electric service to a limited number of new commercial developments including and surrounding
the Victoria Gardens Regional Center. The Utility celebrated the two-year anniversary of its
operational status at the close of Fiscal Year 2005/06. Within this fiscal year, the Utility
significantly expanded .its customer base with the additions of Winery Estate Marketplace,
Stadium Business Plaza, Rochester Business Park, and tenant additions at Victoria Gardens,
Victoria Gateway, and Foothill Crossings. Additionally, the Utility Section executed a Line
Extension Agreement with Bass Pro Outdoor World, negotiated long-term energy contracts,
developed a Mutual Aide Agreement with other spot municipal utilities, initiated the first phase
of a Remote Metering Program, and participated in the California Public Utilities Commission's
Municipal Departing Load/Cost Responsibility Surcharge Working Group to develop the cost
allocation methodology for"exit fees."
•
Public Works Section 1
The Public Works Section is headed up by the Public Works Administration Group which is
charged with the management of three subordinate groups: 1) Facilities; 2) Street/Fleet/Storm
Drain; 3) Parks/Landscape. As a whole, the Public Works Section maintains the City's growing
infrastructure of buildings, streets, storm drains, parks, and landscape improvements. Significant
accomplishments for each of Public Works' various groups are detailed below: 1
• Facilities Maintenance Group: The primary areas of focus this year included the
construction and security planning for the Victoria Gardens Cultural Center, the
design/remodel and transition planning for the Animal Care and Adoption Center, the
remodel of the RC Theater Arts Center, and the design and construction of the Victoria
Gardens Police Department Substation Remodel.
• Streets, Fleet and Storm Drain Maintenance Group: This group completed several
important items including the implementation of proactive erosion control measures for
the winter storm season, concrete improvements at Red Hill Park, the Street Name Sign
xiv i
1
t December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Replacement Program, implementation of improvements in both the Public Works
' Safety and Training Program and the City's Cost Recovery Program, and development
of Business Emergency Contingency Plans for the Corporate Yard and Adult Sports
Complex.
' • Parks and Landscape Maintenance Group: Noteworthy accomplishments include start-
up of landscape maintenance operations at Central Park, renovation of.the Etiwanda
' Creek Dog Park, implementation of a new tree inventory system, completion of the final
phase of Calsense irrigation control retrofits, receipt of an award designating the City of
Rancho Cucamonga as a "Tree City USA", and the addition of the Day Creek Boulevard
median to the Annual Holiday Lighting Project.
Fiscal Year 2005/06 Capital Projects
The following capital projects were completed during Fiscal Year 2005/06:
• Etiwanda Avenue at Banyan Street(Northeast Curb Return Improvements);
• Grove Avenue pavement rehabilitation(8th Street to Arrow Route);
• Base Line Road pavement rehabilitation(Hermosa Avenue to Valencia Street)
' • Hermosa Avenue street widening and pavement rehabilitation (Highland Avenue to
Banyan Street)
• Sapphire Street Pavement rehabilitation(19th Street to Banyan Street)
' • Archibald Avenue Pavement rehabilitation(Base Line Road to 19th Street)
• Local Street Pavement rehabilitation FY 2005/06(City-Wide Slurry Seal and Overlays)
• Devon Street storm drain(Archibald Avenue to Malvern Street)
' • Emergency erosion control(City-Wide)
• Foothill Boulevard storm drain(Ramona Avenue to Hermosa Avenue)
• 6th Street storm drain,railroad crossing and pavement rehabilitation (Archibald Avenue to
' 380' west of Hermosa Avenue)
• Foothill Boulevard median improvements (Rochester Avenue to I-15 Freeway)
• Victoria Gardens Lane median improvements (Day Creek Boulevard to Church Street)
' • Etiwanda Avenue at Church Street traffic signal improvements
• Milliken Avenue at Kenyon Way traffic signal modifications
• Day Creek Boulevard at Banyan Street traffic signal modifications
' • East Avenue asphalt grinding project
• Street name sign replacement project—Phase BI
• Bella Vista Inlet debris removal
' • RC Theater Arts Center remodel
• Animal Care and Services Center remodel
• Red Hill Community Park baseball field renovations
' • Red Hill Community Park lake pump improvements
• Beryl Park sports field screen
• Fuel Tank retrofits(Adult Sports Complex,Fire Station Nos. 171, 172, 174, and 175)
• City-wide weed abatement and graffiti removal
' xv
December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
Planning:
The Planning Department processed a wide variety of projects during the 2005/06 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 including 1,180 applications of all types, ranging from General Plan
Amendments to Home Occupation Permits. A total of 4,943 construction plan checks were
completed.
Major development projects that were processed and/or inspected included:
• New shops at Victoria Gardens including: Bass Pro Shop, Crate and Barrel, West Elm,
Anthropologie,Flemings, and T. G. I.Fridays.
• The Victoria Gardens Cultural Arts Center and Library.
• Hotels including: The Hilton Garden Inn, Hilton Homewood Suites, Courtyard by
Marriott,Holiday Inn Express and the Sheraton Four Points.
• Haven Park office complex(146,896 square feet). 1
• Rancho Etiwanda Estates (367 homes).
• Shea Homes (310 condominiums).
• Main Street at Route 66 (138 condominiums).
• Sycamore Villas (206 condominiums).
• Verano at Rancho Cucamonga Town Square(412 apartments).
The Current Planning section was also involved in the following special projects:
• Development Code: Various amendments to zoning regulations and standards.
Comprehensive revisions are also being made to the City's Zoning Ordinance to bring it
into consistency with the General Plan.
• Pacific Electric Inland Empire Trail: The federal environmental review process has been 1
completed. The Engineering design on Phase I (Haven to 1,320 feet east of Etiwanda
Avenue), Phase H (Amethyst to Archibald Avenue), and Phase HI (Archibald Avenue to
Haven Avenue) are all now in process. We have applied for grant funding for Phase V
(Etiwanda Depot property to the 1-15 Freeway).
• Rancho Cucamonga Telephone & Online Permit Systems (RCTOPS): Implementing 24/7
telephone and online access to the City's automated permitting system for requesting
inspections and checking case status.
xvi 1
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
•1
In Advance Planning, nine county and four governmental referrals were received and
reviewed.
Historic Preservation
' Historic Preservation activities included the following:
' • Two properties were designated Landmarks with two Mills Act Contracts (Alderfer
House and Buehler House).
• Two Landmark Alterations were processed.
' • Historic Pacific Electric Depot - Management of additional cleanup and debris removal
on the project site and preparation of the structural engineering plans relating to the
' proposed preservation efforts were completed.
• Chaffey-Isle House - The City has entered into various contracts to begin the restoration
and historic preservation of this structure. The initial focus is on the exterior of the
' structure to preserve it from further decay followed by the restoration of the interior.
Construction of the caretaker's residence is expected to go to bid in January 2007.
' • Norton-Fisher House - The tenant has completed restoration of the structure and will
soon complete the project landscaping.
The Advance Planning section was involved in processing the following special projects:
• One Development Agreement.
' • One annexation.
• One Development District Amendment.
• Two environmental impact reports.
• Two General Plan Amendments.
Community Development Block Grant Administration
The Community Development Block Grant (CDBG) program met the goals of the Consolidated
' Annual Action Plan of the 2005/06 program year through the Capital and Facility Improvement
Program activities listed below:
' • The repair or replacement of 17,136 square feet of sidewalk throughout target
neighborhoods.
• The removal of 13,903 square feet of graffiti throughout target neighborhoods.
' • The retrofitting of 23 handicap ramps to meet new federal regulations.
• The design and construction of street overlay improvements in the North Town area.
• The contribution of funds for construction of the Cultural Center.
' xvii
I
December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
The activities of the City Home Improvement Program included assisting 48 households through
38 emergency grants, 5 grants and 2 loans. The Old Timers Foundation Home Maintenance
Program assisted 53 households with minor home repairs.
Public Services Programs included the following activities:
• Foothill Family Shelter assisted 63 households with transitional shelter.
• House of Ruth assisted 1,611 individuals. ,
• Camp Fire USA assisted 20 youth.
• West End Hunger Program(SOVA)assisted 676 individuals. '
• Inland Fair Housing and Mediation Board Fair Housing Program assisted 63 individuals
and their Landlord/Tenant program assisted 765 households.
• Old Timers Foundation Senior Nutrition program assisted 3,289 individuals.
• Rancho Cucamonga Public Library Family Literacy program assisted 71 youth. '
• Project Sister assisted 1,866 individuals.
• YMCA Senior Transportation assisted 759 individuals. ,
• Automatic defibrillators were placed at various locations.
The administrative function completed the Consolidated Annual Performance and Evaluation
Report (CAPER) for reporting projects completed during the 2004/05 program year, and the
Annual Action Plan for proposed projects to be undertaken during the 2006/07 program year.
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 provides code enforcement of
municipal code and property maintenance standards in a coordinated environment.
For the calendar year 2006, the department performed well over 7,824 plan checks and about
82,166 inspections. The total number of permits is at 4,400. Single-family residential
construction leads the increase in the building construction. During this year of 2006, the
department was also very busy with the permit and inspection activities of large projects and
other City special projects. '
In 2006, Building and Safety implemented the use of the newly created permit software system to
expand its use to on-line permit processing and to an interactive voice response system so
customers can access permit and inspection information 24 hours a day, 7 days a week.
1
xviii '
1
December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Building Inspection
' To maintain the required inspection service for the large increase of permit activities, additional
contract inspectors were hired in order to maintain a 24-hour turn-around time for inspection
' requests. A Senior Inspector was appointed to supervise part of the inspection unit.
Plan Check and Support Services
The Permit Section had an upgraded position to oversee the operation at the permit counter. The
Department continues to utilize more plan check work from consultants. The additional help has
provided a smooth permit process for the large increase of the number of projects.
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, specific Building and Safety staff members have been available to visit existing
businesses that are interested in relocating their business to Rancho Cucamonga. These staff
' members provide technical information to the business owner as well as assess for building code,
fire and electrical requirements. This personal on-site visit ensures the potential customer that all
significant items will be addressed and completed prior to the intended Grand Opening.
' Code Enforcement
This section continues to provide services for enforcing requirements of municipal code, property
' maintenance standards, zoning related issues, and works with other city departments in the areas
of promoting and educating the general public to maintain healthy, safe, clean living and working
environments.
I , This section has responded to almost 3,600 requests from the public during this 2006 calendar
year. Code Enforcement has completed key projects funded by the State approved code
' enforcement grant of $193,500. The grant was used for upgrading the graffiti abatement
program, facilitating neighborhood clean-up events, and improving the code enforcement staffs
capital resources.
Community Services:
' The Community Services Department continued its successful efforts to offer residents of the
City of Rancho Cucamonga opportunities to relax, learn, get physically fit,make new friends and
much more. Well over 6,500,000 visits were made to the City's recreational facilities and parks
' during the year as youth and adults alike made positive use of their leisure time. This report
provides highlights of program areas within the Department and major accomplishments that
' xix
December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
occurred during the reporting period.
Senior&Human Services–for the "best years of your life" '
Phase I of Central Park, the James L. Brulte Senior Center and the Goldy S. Lewis Community
Center, a 57,000 square foot facility and 15-acres of open space was dedicated last fiscal year on
May 21, 2005. The long awaited opening of our new senior facility was met with much
enthusiasm from the community. Our Central Park senior facility has allowed for the addition of
many new programs, services and classes. The list below provides participation numbers for
major senior services,programs and activities:
• Senior Center Visits: 185,662 '
• Nutrition Program: 34,290 congregate meals and 16,905 homebound meals
• Commodities Distribution: 6,366
• Human Services Programs/Inquiries: 13,194 '
• Senior Transportation: 11,886
• Recreation Classes: 129 classes; 4,115
• Special Events: 30 events; 2,225 '
• Wellness Fair and Flu Shot Clinic: 3,800
• Wellness Pass Exercise Facility: 31,993
• . Federal Senior Wellness & Transportation Grant: offering workshops, a resource ,
library,personal trainer;exercise classes, a conference on aging and free transportation
to and from the Senior Center-1,808
The Senior Advisory Committee addressed many key issues this year including continuation of
their fundraising campaign for the Center and the homebound meal program, senior
transportation issues and senior wellness programs. '
Cultural/Performing Arts-inspiring creative artists
The long awaited Victoria Gardens Cultural Center approached completion this fiscal year, with ,
the staff and public anxiously awaiting the Center's opening scheduled for August 2006. The
inaugural season of shows for the Lewis Family Playhouse was announced in March offering 30
different productions of live theatre, concerts, dance shows, magic and major headliners on the
bill. Local educators participated in a preview and booking reception in April in preparation for
fall 2006 classroom performances for our primary focus of "Theatre for Young Audiences"
series.
As staff prepared for the opening of the Cultural Center, programs, classes, workshops and
performances continued to be offered at the Department's temporary Theatre Arts Center. The
Center offered 72 classes with 689 participants, 7 theatrical offerings (with casts numbering 189),
and 3 adult chorale troupe concerts. Attendance at the theatrical productions and concerts was
4,691. '
Community theatre had continued strong support during the year with the following productions
featured: Cinderella,Rumors, Working, The Night Thoreau Spent in Jail, Oklahoma!, You Can't
Take it With You,and Picnic. ,
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' December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
Special Events—community celebrations for all occasions
Key to providing opportunities for bringing a community together are its special events. Last
year nearly 39,000 community members attended our special events, some of which are
' highlighted below:
• July 4th Celebration: 6,600
' • Cultural Center Topping Off: 250
• Movies in the Park: 6,775
• Concerts in the Park: 15,100
' • Victoria Arbors Park Opening: 250
• Founders Day Parade: 6,000
• Cultural Center Season Announcement: 250
• Educator's Reception/Cultural Center :200
• Cinco de Mayo: 1,000
• Movies in the Springtime: 2,366
Sports-enriching lives of the young and old who live and work in our community through
physical activity and fun
' Our Sports Division continues to be the leader in the Inland Empire for youth and adult sports
activities and aquatics. The Sports Advisory Committee continued their process of allocating
fields for City nonprofit sports groups. Over 2,085,633 people utilized City fields through this
' important process.
Some of our other impressive participation statistics include:
• City Sponsored Youth Sports: 249,861
• City Sponsored Adult Sports: 181,200
' • Aquatics: 86,956
• RC Family Sports Center: 121,015
' Two additional successful programs continued to provide youth and adult recreation sport
opportunities for the community. These included:
• Cucamonga Middle School Programming: 21,180
• Rancho Cucamonga Middle School Programming: 2,284
Youth and Family Programs providing safe and fun activities for youngsters, teens and their
families
The Youth and Family Division within the Community Services Department provides activities,
events, classes and programs to enrich the lives of our community's children, teens and their
families.
' Some of our special programs offered this past year and participation levels are listed below:
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
• Playschool: 2,348 children(ages 1 -5)
• Summer Day Camps: 1,813 youngsters
• Pumpkin Carving Workshop: 80 children&their families
• Lewis Partnership: 5,445 at 4 sites
• Breakfast with Santa: 407
• Mobile Recreation: 2,185; 5 parks sites; 4 special events and 3 rentals
Our Teen programming promotes safe, fun and meaningful activities for youngsters between the
ages of 11-18. Central to our services for teens is our Teen Center located in the RC Family
Sports Center. Last year over 8,122 teens participated in programs workshops and services
offered just for teens or visited the Center to `hang out' with friends. Some of these special
programs included:
• Teen Recreation Activity Club: 1,941
• Specialized Workshops/Career and College Fairs: 4,157
• Spruce Skate Facility/Skate Safety Assemblies: 15,914
• Teen Volunteer Connection: 740
• Special Events: 1,064
Additional Department Activities:
The Grapevine-communicating with our residents
Four (4) issues of our quarterly newsletter were produced and distributed during the reporting
period as the City's main avenue for disseminating information and our recreation schedule to the
public.
Recreation Classes providing opportunities for personal growth,physical challenge and fun '
• As the largest and most innovative program in the Inland Empire, we offered 1,152
classes last year. Nearly 12,000 participants (101,309 attendance) enjoyed our
classes/activities/workshops.
Volunteers-the heart of our Department '
• 4,218 volunteers provided 42,628 hours of service to the Department at a cost savings
value of$841,477. '
Trips and Tours-adventures and more
• 32 single day trips; 1,539 participants '
• 329 multi-day trips; 14 participants
Special Needs Programs—accessible recreation makes for incredABLE kids
Through partnerships and collaborations the Department added services to youngsters with
special needs this year. Over 300 youngsters with learning and physical disabilities took part in
recreation classes,workshops,socials and dances.
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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' Facilities providing quality venues for our residents
• 1,519 rentals; 327,792 participants/attendees utilized facilities at Lions East and West
' Community Centers, the James L. Brulte Senior Center and the Goldy S. Lewis
Community Center at Central Park
• 96 Equestrian Center rentals; 5,452 participants; 1,921 drop-in users
' • Picnic Shelter Rentals: 890; 37,369 attendees
RCpark.com and Instant RC-enhancing our customer service through on-line services
• There was an average of 18,450 visits per month to our website; monthly average
number of page views during reporting period, 197,132; and averaging over 600,000
unique visitors each month.
• 2,063 participants utilized our on-line registration service, Instant RC.
Rancho Cucamonga Epicenter—baseball&more
' • 68 days of Single A-Quakes baseball.
• 19 private rentals; 27 days of rental activity.
' Special Projects-fulfillment of a community dream
Construction of the Victoria Gardens Cultural Center began in November 2004. This 90,000
' square foot facility will include a second, full-service City library, a 536-seat performing arts
theatre, The Lewis Family Playhouse, with an emphasis on programming for youth and families
and a special occasion event center. The opening of the Cultural Center is occurred in August
' 2006.
Commissions&Boards providing opportunities for citizen involvement
' • Park & Recreation Commission-this 5-member board continued to act in an advisory
role to City Council on matters pertaining to park and recreation facilities,programs and
' services.
• Rancho Cucamonga Community Foundation—in conjunction with the Library
Foundation, this 11-member board continued their successful fundraising efforts (raised
' over$4 million in pledges toward their$5 million goal) through the Promoting Arts and
Literacy(PAL)Campaign to construct and endow the Victoria Gardens Cultural Center.
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 132 sworn officers, 39 general
employees and over 100 volunteers including Reserves, Citizen Patrol, and Explorers. In addition
' to basic patrol services the Rancho Cucamonga Police Department also provides a Solution
Oriented Policing Team(Community Based Policing), a Crime Prevention Unit, School Resource
Officers, a Bicycle Enforcement Team, a MET Team (Multiple Enforcement Team), a Traffic
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
Enforcement Unit including a Major Accident Team, a Detective Unit, and a substation at the
Victoria Gardens Regional Center.
The City is rated year after year as one of the"safest" cities in the United States of America with
a population over 100,000. The City of Rancho Cucamonga and its Police Department share not
only a great deal of pride regarding this accomplishment, they also enjoy a great working
relationship as well. Together, the City of Rancho Cucamonga and its Police Department have
provided the residents and businesses with the type of safe community other cities envy.
The Police Department continues to actively search for Federal and State grants. Over the past
six years we have submitted and received numerous grants that enable the department to
supplement existing programs, and add additional personnel to our station to better serve the
community. With these grant funds, the department has acquired deputies to specifically enforce
D.U.I. related crimes through patrol and D.U.I. checkpoints.
The Police Department is implementing a Retail Investigative Team to assist in fighting crime
along the Foothill Boulevard corridor and Fourth Street. In the near future, we will be unveiling
new crime fighting tactics by use of a Crime Analyst and an exterior surveillance system to better
protect and serve the citizens of Rancho Cucamonga.
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 our community. The continuous goal is to deliver these services in an effective,
efficient and professional manner, reflecting improved fire and life safety and an enhanced
quality of life to those we serve.
During the 2005/06 fiscal year, the Fire District continued to experience an increase in demands
for service. In order to maintain and improve upon existing service levels, on August 15, 2005,
the Fire Board adopted six service level goals as recommended by the Fire District's Strategic
Plan:
1. Approved that when medic engine responses exceed the goal of 2,500 annually a medic
squad will be implemented(Recommendation Item#4)
2. Approved that apparatus-to-mechanic ratio goal is 12:1 (Recommendation Item#6) ,
3. Approved that when medic engine response Travel Time exceeds four(4)minute 90th
fractile goal annually a new station will be implemented(Recommendation Item#39)
4. Approved in concept working language for an ordinance for Board consideration
requiring fire sprinklers,as follows(Recommendation Item#41): '
— Commercial buildings 2,500 sq. ft. or greater,new and additions when the total
area is 2,500 sq. ft.or greater
— Multi-family residential when three or more are connected
— Single-family residential in or adjacent to Wildland Urban Interface areas
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
– Single-family residential 2,500 sq. ft. or greater
' - f Retro- t retirement and care facilities
Structures greater than 4 minute Travel Time from an existing station
t 5. Approved annual inspections in the following occupancies (Recommendation Item#42):
– Public assembly, education,detention
– Wildland Urban Interface Brush Clearance
I – Warehouse Industrial,Hazardous Materials
- Retail
– Non-sprinklered Multi-family Residential
' 6. Approved four (4) minute Travel Time Goal at 90th fractile District-wide annually
(Recommendation Item#43)
Library:
' 2006 brought a new kind of library service to Rancho Cucamonga—crafted to fit the diverse
needs of our residents. Customers may now choose between three great ways of accessing
their library: I) they may choose to visit the destination place—the Paul A. Biane Library in
' the Victoria Gardens Cultural Center; 2) or they might be prefer the more traditional family
atmosphere of the Archibald Library; 3) or they might even prefer to stay curled up in their
chair at home and visit our Virtual Library—available with a click of a mouse on a home
' computer or phone.
Regardless of the choices made, libraries in Rancho Cucamonga were more popular than
ever, with a record 820,000 books borrowed and an epic 14,000 youngsters attending a
library program.
The August 2006 opening of the Paul A. Biane Library (Biane Library) in the Victoria
1 Gardens Cultural Center was a landmark event that doubled the book, media and magazine
resources available to residents. A "destination place" library, the Biane Library offers a
completely new collection of 100,000 books and DVD's housed in stunning and playful
architecture, a dramatic story theater sized for youngsters featuring a fiberoptic ceiling and a
tech savvy Teen Center—all available in the sophisticated downtown atmosphere of the
Victoria Gardens Regional Center.
tFor a more traditional library experience, the Archibald Library continues to offer a
collection of 160,000 volumes in a warm, inviting atmosphere. Open 7 days a week,
Archibald Library upgraded their technology this year to offer 21 computers, including 10
' high speed laptops, all with free access to the Internet and a full array of on-line databases.
This year also saw the creation of the "Virtual Library" as yet a third library location,
' expanding services by offering the first collection of downloadable audio books and
electronic book resources on-line along with a new powerful homework help program called
Tutor.com. Funded by a generous grant from the State Library and Target Stores, Tutor.com
' provides homework help to students from ages 6 to 16 through a text messaging process that
works with the student to find the answers to the toughest homework questions.
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
These exciting changes mean that the 150,000 borrowers currently owning a library card
enjoy a collection of books and media boasting over 260,000 titles, 360 magazine
subscriptions and free access to 60 PC's, now offering Internet and on-line services to
residents of all ages. Swift twice daily delivery moves thousands of books and magazines
across town, to maximize service convenience and timeliness.
Children's Services:
More than 14,000 trips were logged to the library to enjoy the popular Storytime programs.
Offered seven times each week and now in two great locations, the preschool, toddler, school-
aged and now teen programs offer something for children of every age.
The Summer Reading Program logged 3,000 young participants, with nearly half completing the
program and maintaining their reading skills during the long summer.
•
The "Back to Basics" Children's Literacy Program served another class of 80 youngsters,
improving the reading level of each child and promoting reading and literacy as a pathway to
success. .
The "Kidsmobile" visits to schools, a popular service where the library comes to the children at
their school sites instead of the children coming to the Library, increased to supply over 41,000
items to children during this busy year.
Senior and Adult Services: 1
The Library's "Housecalls" outreach program delivers library materials via volunteers to
community members whose health prevents them from attending the library. This "books on
wheels"program served more than 40 residents with materials from books to videos.
Information and Cyber Services: I
Between the Adult and Children's Information Service desk in three library locations—the
Archibald Library, the new Biane Library and the Virtual Library-- over 90,000 information
questions were answered during the past fiscal year. Questions ranged from simple homework
help to complex questions covering consumer information, repair help and business related
assistance. i
The Library Web Site, with links to over 2,000 helpful and creative sites, also linked the library
patrons with 15 popular full text databases. Thanks to a grant from the State Library,this year the
library also offered an online tutoring program for students of all ages and began offering the
first collection of e-books and downloadable audio books.
Literacy Services: I
Literacy services continued to excel in Rancho Cucamonga, noted throughout the State of
California for an innovative and exemplary program. Fifty-two tutor student pairs call the
Library their home and their inspiration to keep reading. Reader's Theater continued, with
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' December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
student actors reciting stories, poems and other works of literature. The continuation of this
program is possible due to on-going support from the State Library, Community Development
Block Grant funds and corporate donations.
Volunteer Services:
Between the Friends of the Library and the regular volunteer troops, over 15,000 hours of
volunteer time was donated to help produce the popular library programs offered in 2005.
Volunteers participate as friendly delivery staff for the House-calls program; as tutors for the
Adult Literacy program; as teachers in the Back to Basics Program; as book processors for the
growing Victoria Gardens Library collection; and as general volunteers in shelving and repairing
books.
I The popular Friends of the Library volunteer corps accounts for 8,500 hours of volunteer time for
sorting, staffing and managing the Friends Bookstore located in the Archibald Library. Open
seven days a week, the Friends Store raised another$100,000 for the Library in 2005.
' Foundation Highlights:
The Library Foundation was extremely active through a collaboration with the Community
' Foundation called the Promoting Arts and Literacy (PAL) Campaign. Spearheading the first
House Raffle, the Library Foundation raised approximately $150,000 for library programs in
2006 alone, while over $4.5 million dollars were pledged for the Cultural Center endowment
' during this 5 year campaign.
Goals for Next Year
1 The year ahead will focus on increasing public service hours at the Paul A. Biane Library
and maximizing the space available for public service through planning the needed remodel
of the Archibald Library and the expansion of the Paul A. Biane Library into the second
' floor. All three goals are designed to maximize the delivery of public service.
The emphasis will be on fundraising this year, as the Library helps the Friends of the
' Library, now operating a second book store at the Paul A. Biane Library, to organize,
develop and expand. The Library will also be sponsoring the popular Library Telethon in
April and the Library Foundation will launch the second "House Raffle" to raise funds for
the Victoria Garden Cultural Center. These projects represent a cash flow of approximately
$'h million dollars into library coffers.
Libraries change lives—and never more so than in the upcoming year ahead in Rancho
Cucamonga!
' City Manager's Office:
The City Manager's Office supervises and administers the programs provided by all departments
' within the City of Rancho Cucamonga. The City Manager's Office oversees agreements and
contracts in addition to participating in a number of intergovernmental agencies that affect
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
Rancho Cucamonga and our region. The staff of this office also provides information to the City
Council concerning pending state, local or federal legislation that may impact Rancho
Cucamonga.
The City Manager's Office also coordinates special projects and programs such as the animal
shelter transition and oversees the City's award-winning Community Information Program. The
staff is also responsible for media relations and responds to and follows-up on citizen inquiries
and concerns regarding City programs and services. '
Major highlights of the 2005/06 fiscal year include:
• Developed the new Animal Care and Services Department and spearheaded the Animal
Care&Adoption Center's transition from a County operation to a City run facility with
the goal of No Kill. Some of the major tasks involved include:
o Recruited,hired, and trained 19 staff members that make up the new department
o Oversaw the remodeling of the Animal Care and Adoption Center facility
o Set up operations,policies, and procedures
o Established contracts with vendors, service providers,and local veterinarians
o Established the department budget
o Purchased thousands of items - from kitty litter to vehicles
o Developed the Community Information and Marketing Program
o Led the transition of animal field services
o Served as event planner for community events such as the Ribbon Cutting Ceremony
and the Grand Opening Celebration
o Continued to provide residents and members of the community with information
about the City with the RC Reporter community newsletters and the Annual Report.
• Continued to engage in proactive media relations efforts, distributing more than 64 press
releases to the media in 2006,more than double the previous year.
• Continued oversight of RCTV Government Access Channel, and the live broadcasts of
regular City Council meetings, and continued our non-production government bulletin
board shown on Channel 3.
• Worked with developers in the formation of Community Facilities Districts (CFD's).
• Provided oversight for a variety of city-wide special projects and programs such as cable
television franchise,Job Center,information technology projects,mobile home accords,
taxi cabs, school crossing guards,and Red Light Camera Enforcement.
• Facilitated the 2006 Candidates Orientation and Tour
• Facilitated the 2006 City Council Goals Workshop in January 2006
• Worked with Fire District in presenting the Fire Strategic Plan Funding Options Study
• Reestablished our Administrative Intern Program to help guide and train the next
generation.
• Led the City's proactive Legislative Program and Intergovernmental Relations efforts in
working with our local legislators and regional agencies, and the RC Chamber to protect
and further advance the City's interests.
o Among the most important issue areas we actively tracked and responded to were
concerning: dramatic changes to telecommunications regulations, eminent domain
changes and related actions to limit Redevelopment and its perceived impact on ,
individual property rights; as well as workers comp and risk management legislation.
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' December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
I
Higlhlights of Fiscal Year 2005/06 Legislative Funding Successes:
At the County Level:
City Staff worked with County Supervisor Paul Biane to secure:
• $200,000: Additional Library construction project funds for the Victoria Gardens and
Archibald Libraries. (This brings the funding spearheaded by the Supervisor to $1 million).
• $500,000: Funding for the Senior Transportation Program
• • $200,000: Initial study work to Extend Milliken to Day Creek roads
• $1.5 million (Fiscal Year 2006/07): Funding for the construction of the new Police
Substation in the northern portion of the community
At the State Level:
• . Staff worked actively with State Senator Bob Dutton and Assemblyman Bill Emmerson to
ensure they were continually aware of our local needs concerning pending legislation. Key
emphasis was on their active roles in the pending Infrastructure Bonds, which if passed in
November 2006,could benefit our community greatly.
' At the Federal Level:
• Building on past success for Federal Fiscal Year 2006/07, thanks to the efforts of
Congressman David Dreier, we received yet another $750,000 for the Base Line
1 Interchange project.
Animal Care and Services:
The new Animal Care and Services Department 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
providing strong support for volunteer programs, low-cost spay and neuter programs,
microchipping, foster care, and veterinarian and medical care, as well as other programs and
services.
The City Council has established the goal of being a "no-kill" facility over time and aims to
provide the highest levels of services. One of the main goals of the new Animal Care and
Services Department is to adopt animals into the best-suited new home with loving families,
assist the public in increasing their chances for recovery should their family pet become lost, as
well as perform the important public safety field functions. The Department also oversees the
Animal Licensing Program.
' Community involvement is an important component for the Animal Care and Services
Department. This includes the development of a strong volunteer program and foster care
program,working with rescue groups,attending community events, and hosting adoption fairs.
The Department also provides animal field services through its Field Services Division. Animal
Services Officers are available to handle requests for service on a priority response basis such as
vicious/aggressive animals, injured animals, confined strays, and the pick-up of stray and/or
deceased animals. Animal Services Officers are also empowered to investigate complaints such
as nuisance complaints,leash law violations, and inhumane conditions.
I
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Major highlights include:
• At 6:01 p.m. on May 3, 2006,the staff of the new Animal Care and Services Department
assumed control of the Animal Center (the Center) and custody and care of the resident
animals
• Instituted a "pet match" adoption process that ensures every adopted pet fmds their
perfect forever home
• Under City operation,pet adoption rates have increased significantly
• Established high levels of animal care and enrichment for the animals at the Center
• Implemented a medical program that provides quality medical care to the Center animals.
The vet staff conducts intake and exit exams of all animals, administers vaccinations, and
diagnoses and treats non-surgical conditions.
• Established a popular volunteer program with HUNDREDS of volunteers already
donating their time to love, socialize, and exercise the animals
• Established a Foster Care Program, sending hundreds of kittens, cats, and special needs
animals to foster care homes for one-on-one care and attention
• More than 300 cats, dogs,birds,and wildlife have gone to rescue groups
• Participated in a number of community events such as the Fourth of July, Cinco de Mayo,
"Bark in the Park,"and Health and Wellness Fair.
• Developed a partnership with the RC Library during the Summer Reading Program,
passing out bookmarks promoting the center and conducting educational presentations to
school children.
• Began providing animal field services July 1, 2006, providing 24 hour/7 day a week
coverage
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 Management Information Systems.
The Administrative Services Department continued making progress on projects that were started
during the previous fiscal year and kicked off some new projects during the 2005/06 fiscal year.
A summary of each of these projects by division follows.
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 accomplished the following:
I
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Citywide replacement of copiers: Purchasing worked closely with the IS division for
the purchase of new copiers citywide. The new technology allows the City to streamline
various features such as faxing, scanning, printing, and copying into one unit.
t Monitoring and training of the new copiers transitioned to the IS division due to the
recent expansion of the IS help desk.
' • Bidding/Quoting process: This year the Purchasing Division increased their formal
bids and quotes overall. There was a larger increase of quotes this year due to the large
number of items for the new Cultural Center and the Animal Center. Our bid process
' reflects an increase of capital purchases that include fleet replacement vehicles, various
equipment, furniture and fixtures, and a large amount of computer hardware and
software.
' • Network cabling infrastructure expansion upgrades: Purchasing continues to
facilitate the expansion and upgrade of fiber network cabling throughout all City
facilities. Significant work was completed at the new remodeled Animal Center to bring
the existing cable network standard up to the City's current required standard. These
upgrades facilitate faster connectivity to the City's network and the ability to add
additional equipment, such as the City's new copiers,to the shared network system.
• Victoria Gardens Cultural Center: Purchasing successfully bid, quoted and
purchased over $4.4 million of furniture, fixtures, and equipment for the newly built
VGCC. Purchasing was also to meet the required deadline for a successful opening day
and operating schedule.
• Animal Center: Purchasing worked closely with staff to complete the transition of the
' City's County ran shelter to the current Animal Center. Staff worked diligently to meet
the required transition date for both the facility and the newly acquired animal control
services fleet.
' • IVR System- @ Your Service - Purchasing, the IS division and the Building and
Safety department successfully completed the automated permit processing system. The
first phase of the project required a complete software and hardware upgrade. This
' upgrade also included an expansion of the telephone network to meet the anticipated call
in-flow. Phase I was completed in November 2005 and will continue on to the next
phase that includes on-line permit processing scheduled for launch in December of 2006.
' Updates to the current @ Your Service Directory will start in early January 2007.
• Telephone network: Purchasing continues to monitor the pool of telephone lines to
maximize efficiency of the network system. Purchasing is working closely with facilities
' to switch over analog lines to Centra-net lines that will afford a cost savings. We will
start the process of replacing analog lines with the Centra-net lines for increased savings
overall. The current negotiated contract runs through December of 2008.
' 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. In fiscal year 2005/06 staff processed a total of 9,337 business
' license applications (7,170 renewals and 2,167 new filings) and collected revenues totaling
$2,085,230.
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December 21,2006 '
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Information Systems Division: The Information Systems Division of the Administrative
Services Department provides research and development in client server computer and personal
computer applications. The Information Systems 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, fife,
safe roads, youth and adult recreation, tax and fmancial transactions, community and home
development and many more. During this period, the Information Systems Division
accomplished the following:
• Technology Services for Victoria Gardens Cultural Center: New computer
technology services were installed in support of the Victoria Gardens Cultural Center,
including: point of sale services, free wireless network services and Internet access for
the public, over 131 staff and public computers, box office ticket services, and radio
frequency identify tag(RPID) services for managing library resources.
• Interactive Voice Response Permit Services: New services were implemented to
automate and deliver permit services over the telephone to allow the public to request,
reschedule, or cancel inspections, check the status of applications, projects, or cases, and
initiate "no plan" permit applications and check the status on the disposition of the
permits.
• Network Infrastructure Upgrades: Significant network upgrades were implemented to
maintain and improve the reliability and security of the City's computer data network. '
• Online Council Agendas: Implemented services to post the full text versions of City
Council Agenda packages on the City's website.
• Desktop Computer Replacement: Replaced approximately 1/3 of the aged desktop
computers with new computers and upgraded the remaining computers, including new
versions of the Windows operating system and Microsoft Office applications.
• Technology Services for the Animal Care and Adoption Center: Installed new
computer services in support of the Animal Care and Adoption Center, including new •
computers, web site, animal shelter management services, and the conversion of records
from San Bernardino County's animal shelter management and licensing system to a City
maintained application.
• Wireless Hot Zones: Extended wireless network services at City facilities including the
Archibald Library,the Cultural Center at Victoria Gardens,and City Hall.
• Biographical Histories and General Plan: Biographies of local citizens, consisting of '
web pages,audio files, and written transcripts in digital format,were posted onto our City
website under the"Planning Department Historic Preservation Program"web page under
"Oral. Histories", or at the following web address: http://www.ci.rancho-
cucamonga.ca.us/oralhistorv/index.htm. The General Plan was converted into a digital
format and posted on the City's website along with accompanied appendices at the
following web address: http://www.ci.rancho-cucamonga.ca.us/govt/2001genplan.htm.
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Police Web Site: Implemented a significant redesign of the Police Department web site
to improve information and services to the community.
• Fire Department Intranet: Implemented a significant redesign of the Fire Department
Intranet web site to improve information and services for staff.
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 accomplished the following:
GIS Division:
• Fire Map Books: GIS continues to assume full responsibility for the Fire Department
mapping/planning including the creation and maintenance of the fire map book that
' include 301 block plans and 149 map pages. There are over 80 copies of the map books
that are distributed to Fire personnel,dispatch, law enforcement and other agencies.
t • Fire/EMS Maps/Data: GIS continues to create Fire/EMS incident maps and develop
applications that will integrate Fire/EMS data with GIS in order to display, identify and
analyze incident patterns and response effectiveness, so that resources can be more
' optimally redeployed.
• Parcel Database: As development increases in the City, GIS staff continues to maintain
the parcel database to keep it current. From July 1, 2005 to June 30, 2006, there were 51
' updates to the database, which included tract/parcel maps and lot line adjustments.
• Aerial Update: GIS coordinated with RDA in the research and procurement of the
' annual Aerial photography update. GIS will make available the updated aerial images in
digital form to departmental users using ArcView or ArcGIS for mapping and spatial
analysis.
' • InsideRancho Update: GIS prepared and provided the GIS data and map layers
essential in updating RDA's InsideRancho Site Search website that is available for public
' use.
• City Maps: Staff continues to create and update City maps along with the School
' District map books. These map books are available to staff and school representatives for
emergency planning and mapping.
• Street Centerline Address Ranges & E-911: GIS continues to update and maintain the
street centerline address ranges in the City for use by Ontario's Dispatch for Fire/EMS
emergencies. These updates are forwarded to dispatch monthly.
' • Emergency Operations Center: GIS continues to develop and enhance EOC mapping
processes and capabilities for collecting and inputing data, mapping incidents, and
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
displaying the maps on the Intranet for viewing and analysis during emergency
operations.
• Cucamonga Elementary: GIS staff worked with Cucamonga Elementary staff on a
special project to teach 4th/5t grade classes about GIS and will continue to work with the
school staff for the upcoming school year to establish a class curriculum that will
integrate GIS with a class project.
• Zoning Map: GIS updated the Zoning Map with the latest zoning revisions from ,
Planning and converted the map to the current version of ArcGIS and will make it
available on the Intranet.
Special Districts Division:
• Assessment Records: The City placed 121,129 assessment records to the fiscal year '
2006/07 tax roll in the amount of$23,629,611.62. This dollar amount represents an eight
percent increase from the previous year and a four percent increase for the assessment
records. There are a total of 37 special assessment districts that include eleven
Landscape Maintenance Districts, eight Street Lighting Districts, thirteen Community
Facilities Districts, four Assessment Districts,and one Benefit Assessment District.
• DFAST: Staff has updated the database in the DFAST application to reflect the current
tax roll/owner information. This is a time consuming process as there were over 4,500
record changes applied to the database along with the addition of Community Facilities
Districts No. 2000-03 A & 2000-03 B (Rancho Summit) and Community Facilities
District No. 2004-01 (Rancho Etiwanda Estates). Staff has reviewed and confirmed the
system backup processes for the DFAST application to ensure the integrity of the system.
III. PROSPECTS FOR ME FUTURE
General Fund revenues, such as sales tax, permit and development fees, franchise fees and motor
vehicle license fees are growth related and reflect a continued positive growth in the economy in
general. The result is greater stability; however, it is also accompanied by a greater demand for
services ranging from police to maintenance. Growth continues to increase and becomes a factor
in the provision of services. State shifting of revenues and increased fixed operating costs will
continue to be significant challenges for the future. I
Our assessment districts remain stable at level"A" service levels with no rate increases proposed
for the 2006/07 fiscal year. Our biggest challenge to these districts continues to be costs imposed
by other agencies that are not easily passed on because of Proposition 218 constraints.
Fire and Life Safety programs are a vital element in meeting the public safety needs of our
community. The Fire District has begun the implementation of a Strategic Plan that was
presented to the City Council in June 2005.
To achieve the Strategic Plan goals, the following major projects have been approved by the Fire '
Board for 2006/07 fiscal year:
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December 21,2006.
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Implementation of Medic Squad 171,housed at Station 171
• Begin Northwest Station 177 design and construction
• Locate and acquire property for the relocation of Station 172
' • Begin Station 178 design concepts
The Fire District is actively moving forward with implementing the service level goals and
projects to increase the levels of services for the community.
The Police Services Strategic Plan points to a need for a future substation in the northern part of
' the community. Staff will work with the County to explore the potential for a partnership that
would enable such a substation to be built. The substation would enable deployment of existing
resources in such a way as to achieve even greater effectiveness in the City's law enforcement
' program.
The Redevelopment Agency's goal is fostering economic development and revitalization. This
next fiscal year,the Agency will continue its focus on completing public improvements identified
in the Redevelopment Plan that improves flood control, traffic circulation, and public safety
facilities within the Project Area. Completion of these public improvements will also remove
barriers to private investment, thus enhancing economic development opportunities within the
' Project Area.
The City has an ambitious Capital Improvement Program for the 2006/07 fiscal year, all funded
' through non-General Fund special and restricted funds. Some of the major CIP projects include:
Storm Drain Projects
• Foothill Boulevard Master Plan Storm Drain (Etiwanda Avenue to 1000 feet east of
Etiwanda Avenue)
' • Hellman Avenue Master Plan Storm Drain (Cucamonga Creek to east of Hellman
Avenue)
• Beryl Street Master Plan Storm Drain(n/o 210 Freeway to n/o Banyan Street)
' • East Avenue Master Plan Storm Drain(survey/design)
Street Improvement Projects
' • Church Street at Center Avenue
• Etiwanda Avenue(6th Street to Arrow Highway)
• Wilson Avenue(Amethyst Street to Archibald Avenue)
' • Base Line Road at I-15 ramp improvements
• Foothill Boulevard at I-15 ramp improvements
• Local street pavement rehabilitation
Traffic Signal Projects
' • Archibald AvenueNictoria Street intersection
• Church Street/Elm Avenue intersection
• Church Street/Center Avenue intersection
xxxv
December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
1
• Haven Avenue/Wilson Avenue intersection
• Wilson Avenue/San Sevaine Road intersection
Landscape Improvement Projects
• Haven Avenue(west parkway—Base Line Road to n/o 19th Street) '
• Church Street(Ramona Avenue to Haven Avenue)
• Bluegrass Street(east parkway—s/o Vista Verde to Wilson Avenue)
• Highland Avenue Landscape Improvements (south parkway — Beryl Street to Hermosa
Avenue)
Trail Projects
•
• Rails to Trails (P. E.Railroad right-of-way—Grove Avenue to Cucamonga Creek)
• Rails to Trails (P. E. Railroad right-of-way—Amethyst Street to Archibald Avenue)
• Rails to Trails(P. E. Railroad right-of-way—Archibald Avenue to Haven Avenue)
• Rails to Trails(P. E. Railroad right-of-way—Haven Avenue to east of Etiwanda Avenue) •
• Beryl Street Trail(Banyan Street to Wilson Avenue)
Park Projects
• Central Park Tot Lot project
• Napa soccer field development
• South Etiwanda Park(north of Foothill Boulevard and east of Etiwanda Avenue)
• Future park land acquisition
Facilities Projects
• Fire Administration Building
• Household Hazardous Waste Building/Site Relocation
Multi-Year Design/Construction Projects
• Base Line Road/I-15 interchange ,
• Foothill Boulevard street widening and bridge improvement (Grove Avenue to Vineyard
Avenue)
• Haven Avenue grade separation(at Metrolink railroad crossing)
Other noteworthy projects for the new fiscal year in the area of information systems include:
• Wireless Hot Zones: Extend wireless network services for the public and staff at City
facilities.
• Council Meetings - Internet Streaming and Indexed Agendas: Implement online streaming '
video and audio services, indexed to the agenda, as well as minutes management services for
City Council.
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December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Internet-based Permit Services: Implement services to automate and deliver permit services
over the Internet to allow the public to request and reschedule inspections, check the status of
applications,projects, or cases, and initiate "no plan" permit applications and check the status
on the disposition of the permits.
IV. OTHER FINANCIAL INFORMATION
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.
' Cash Management:
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 (LAW) 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 2005/06, 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
xxxvii
December 21,2006 ,
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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 $250,000 of loss for general liability '
claims and purchases coverage for losses ranging from $250,000 to $10 million. Additionally,
the City is self-funded for the first $100,000 of loss for workers' compensation claims and
purchases coverage for losses ranging from$100,000 to $10 million.
Financial Administration:
The Finance Department is structured under the Administrative Services Department with the
Administrative Services Director having responsibility for Personnel, Risk Management,
Purchasing, Geographical Information Services, Management Information Services, and the City,
Redevelopment Agency, and Fire District Treasury functions.
The Finance Director is responsible for directing the accounting, financial planning and reporting,
payroll, budget analysis, budget preparation, budget implementation and management, business
licensing, and cash management functions for the City,Redevelopment Agency and Fire District.
1
V. AWARDS AND ACKNOWLEDGEMENTS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded I
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, 2005. 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 unit 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.
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 eighteen 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 Finance Department applied for and received the California Society of Municipal Finance
Officers' (CSMFO) Certificate of Award for Outstanding Financial Reporting (Certificate of
Award) for its CAFR for the year ended June 30, 2005. The Certificate of Award is issued in
recognition of meeting professional standards and criteria in reporting which reflect a high level
of quality in the annual financial statements and in the underlying accounting system from which
the reports were prepared. This is the sixteenth time the City has received this award. '
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' December 21,2006
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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 financial operations of the City
in a responsible and progressive manner.
1
Respectfully submitted,
1
' dIILhAn is Lint
Jack Lam, - CP Tamara L. Layne
City Manager Finance Director
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CITY OF RANCHO CUCAMONGA
I
CITY OFFICIALS
JUNE 30,2006 I
I
CITY COUNCIL
Name Term Expires I
William J. Alexander Mayor 2006 ,
Diane Williams Mayor Pro-Tern 2006
Rex Guitierrez Council Member 2006 ,
L.Dennis Michael Council Member 2008
Sam Spagnolo Council Member 2008 '
ADMINISTRATION AND DEPARTMENT HEADS '
City Manager and Executive Director of the
Rancho Cucamonga Redevelopment Agency Jack Lam I
Deputy City Manager Pam Easter
City and Redevelopment Agency Attorney James L. Markman ,
Treasurer(term expires 2008) James Frost
City Clerk(term expires 2008) Debra Adams '
Administrative Services Director(retired September 2006) Lawrence I.Temple
Animal Services Director Vacant t
Building and Safety Official Trang Huynh
Community Services Director Kevin McArdle '
City Engineer Joe O'Neil
Finance Officer Tamara L. Layne '
Fire Chief Peter Bryan
Library Director Deborah Clark
Planning Director James Troyer '
Police Chief Pedro Ortiz
Redevelopment Agency Director Linda Daniels '
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Certificate of 1
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Reporting •
Presented to
City of Rancho Cucamonga 1
California 1
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 2005 1
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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' City of Rancho Cucamonga
Comprehensive Annual Financial Report
' June 30, 2006
Financial Section
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Brandon W.Burrows
• Donald L.Parker
SMichael K.Chu
David el Hale
nghard Professional i °"D s e
LLP Richard K.Kikuchi
ICertified Public Accountants Retired
Robert C.Lance
1910.1994
' Richard C.Soil
Fred J.Lunghard,Jr.
192&1999
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 30,2006,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, 2006, and the
respective changes in financial position and cash flows where applicable thereof, and the respective
budgetary comparison for the General 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
• September 14, 2006,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
t 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.
•
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' 75 YEARS
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19929\-�jnn_2004
' 0! Exc¢P.a me 203 N.Brea Blvd..Suite 203• Brea,CA 92821-4056• (714)672-0022• Fax(714)672-0331• www.lslcpas.com
Lance
I Soil s
Lunghard
LLP
CERTIFIED PUBLIC 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 an opinion on the basic financial statements taken as a
whole.The supplemental schedules listed in the accompanying table of contents are presented for purposes
of additional analysis and are not a required part of the basic financial statements of the City of Rancho
Cucamonga.Such information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and, in our opinion, is fairly presented in all material respects in relation to the basic
financial statements taken as a whole. The scope of our audit did not include the supplemental statistical
schedules listed in the table of contents and we do not express an opinion on them.
refitei, .441 r-074/441
September 14, 2006
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' CITY OF RANCHO CUCAMONGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
As management of the City of Rancho Cucamonga ("City"), we offer readers of the City's financial
statements this narrative overview and analysis of the financial activities of the City for the fiscal year
ended June 30, 2006. 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 fourth 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 and the original reporting format which is the Fund financial
statements. These two statements combined with the notes-to the.financial statements comprise the
City's basis 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.
' Government-wide Financial Statements
' The government-wide financial statements include the City and its component units. 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. Although legally separate, these entities
' function for all practical purposes as departments of the City and therefore have been blended as part of
the primary government.
' 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, which is similar to the accounting used by
' most private sector companies. 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.).
The government-wide financial statements can be found on pages 18 through 19 of this report.
' 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. Over time, increases or decreases in the net assets may serve as a 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
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reported in this statement for some items that will only result in cash flows in future fiscal periods
(e.g., uncollected taxes and earned but unused vacation leave).
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, public safety-fire protection, engineering and public works, community development, and
community services. The City's business-type activities include the Sports Complex and Municipal Utility
operations.
Both the governmental activities and the business-type activities are presented on the accrual basis of
accounting, a basis of accounting that differs from the modified accrual basis of accounting used in
presenting governmental fund financial statements. The accrual basis of accounting considers money
available when earned and considers money spent when a liability is incurred. The accrual basis of
accounting focuses on measuring economic resources that are available to the City regardless of timing
of the availability of those resources. The modified accrual basis of accounting 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) 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 fully describes each basis of accounting. Proprietary funds, discussed below, also follow the
accrual basis of accounting.
Fund Financial Statements '
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. However, management has established other funds to
help it control and manage money for particular purposes or to show that it is meeting legal
responsibilities for using certain taxes, grants, and other resources. All of the funds of the City can be
divided into three categories: governmental funds, proprietary funds, and fiduciary funds.
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. These funds are reported using an accounting method called modified accrual accounting,
which measures cash and all other financial assets that can readily be converted to cash. 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.
The City maintains 83 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 Redevelopment Agency Capital Project Fund, and
the Redevelopment Agency Debt Service Fund, all of which are considered to be major funds. Data for
the other 80 governmental funds are combined into a single, aggregated presentation. Individual fund
data for each of these non-major governmental funds is provided in the form of combining statements and
can be found on pages 67 through 109 in this report.
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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 25 of this report.
The basic governmental fund financial statements can be found on pages 21 through 29 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. The
City uses enterprise funds to account for its Sports Complex and Municipal Utility operations. Internal
service funds are an accounting device used to accumulate and allocate costs internally among the City's
various functions. The City uses an internal service fund to account for vehicle/equipment replacement
and data processing equipment/technology replacement. Because these services predominantly benefit
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.
Proprietary funds provide the same type of information as the government-wide financial statements
(business-type activities), only in more detail. The proprietary fund financial statements provide separate
information for the Sports Complex and Municipal Utility operations. All internal service funds are also
' 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 167 through 169 in this report.
1 The basic proprietary fund financial statements can be found on pages 26 through 28 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 29 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 be found on pages 171-176 of this report.
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 30 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
1 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.
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TABLE 1
NET ASSETS
(IN THOUSANDS)
As of June 30,2006 I
Govemmental Business-Type
Activities Activities Total
I2006 2005 2006 2005 2006 2005
Current and other assets $ 526,440 $ 533,071 $ 3,524 $ 3,535 $ 529,964 $ 536,606
ICapital assets 559,388 487,140 27,334 28,184 586,722 515,324
TOTAL ASSETS 1,085,828 1,020,211 30,858 31,719 1,116,686 1,051,930 ,
Long-term liabilities
outstanding 341,134 343,123 - - 341,134 343,123 I
Other liabilities 17,124 45,024 300 619 17,424 45,643
TOTAL UABIUIIES 358,258 388,147 300 619 358,558 388,766
Net assets: I
Invested in capital assets,
net of related debt 252,179 173,947 27,334 28,184 279,513 202,131 ,
Restricted 375,758 376,096 256 - 376,014 376,096
Unrestricted 99,633 82,021 2,968 2,916 102,601 84,937
TOTAL NET ASSETS $ 727,570 $ 632,064 $ 30,558 $ 31,100 $ 758,128 $ 663,164 I
Net assets (the difference between a government's assets and its liabilities) may serve over time as a '
useful indicator of a government's financial position. In the case of the City, total assets exceeded total
liabilities by $758,128,586 at the close of the most recent fiscal year. This year, both the governmental ,
and the business-type activities ended the year with an excess of assets over liabilities. The underlying
causes for these results will be discussed in the following sections for both governmental and business-
type activities.
The government's total net assets increased by $94,964,641, or 14%, during the current fiscal year, I
reflecting growth in the governmental activities of $95,506,213 ($95,796,598 from the change in net
assets and ($290,385) due to a restatement of net assets) and a decrease in business-type activities of
I$541,572.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 $71,398,000, net of accumulated depreciation. The increase in '
capital assets is due to infrastructure and capital construction projects such as the Victoria
Gardens Cultural Center, the Victoria Gardens parking structures, the police department
expansion, Fire Station 173, and the City Hall retrofit being completed in the 2005/06 fiscal year. '
Infrastructure also had major increases in the City's 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.
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• Current and other assets (e.g., cash and investments, receivables, prepaid costs, cash with fiscal
agent, etc.) decreased by $6,641,603. This decrease is due to the combination of several
factors: 1) a decrease in cash and investments of approximately $30.0 million to pay for
' construction costs, including a $20 million payment to the County of San Bernardino Flood
Control District for construction of regional flood control improvements providing benefit to the
City of Rancho Cucamonga; 2) a decrease in accounts receivable of approximately $3.16 million
' due partially to $2.3 million of motor vehicle in-lieu being accrued in accounts receivable in the
prior year compared to taxes receivable in the current year as a result of the State's Triple Flip .
There was also a one-time VLF swap true-up payment of$602,013 accrued in the 2004-05 fiscal
year that was not in this fiscal year; 3) an increase of approximately $3.5 million in taxes
receivable due to the above mentioned $2.3 million motor vehicle in-lieu payment now being
included with property taxes combined with growth in the City; 4) an increase in notes and loans
receivable of approximately $17.5 million due to four new loan agreements entered into by the
' Redevelopment Agency to provide funding for affordable housing; 5)a decrease of approximately
$1.1 million in prepaid costs due to not prepaying the County of San Bernardino's Sheriff's
contract payment in the current year; and 6)an increase of approximately$8.3 million in land held
for resale by the Redevelopment Agency.
' • Long-term debt outstanding (e.g., bonds, Agency loans, claims and judgments payable, and
accrued employee benefits) decreased by $1,989,031. The City accrued $1,723,667 in claims
' and judgments payable ($124,454 of which related to claims incurred but not yet reported) and
$968,845 for accrued employee benefits. Payouts of claims and judgments in the amount of
$325,782, employee benefits in the amount of$572,711, principal payments on outstanding debt
in the amount of $7,658,097 were made for a total amount of $8,556,590. A prior period
' adjustment in the amount of$4,045,631 ($2,811,371 related to the City and $1,046,454 related to
the District) has been reflected in the financial statements to include amounts charged to current
liabilities in the prior year for claims and judgments and accrued employee leave benefits as long-
, term liabilities in the current fiscal year. The remaining change of$170,584 is due to a change in
unamortized bond premiums.
• Other liabilities (e.g., accounts payable, accrued interest, due to other governments, etc.)
' decreased by $28,219,217. The City had an outstanding liability of$20,000,000 to the County of
San Bernardino at the end of the prior fiscal year for certain flood control improvements providing
benefit to the City, as discussed above. The liability was paid in the current fiscal year. The
remaining decrease is due to numerous construction projects being completed in the current
fiscal year resulting in a lesser amount being accrued in accounts payable for the current year.
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TABLE 2 '
CHANGES IN NET ASSETS
(IN THOUSANDS)
Year ended June 30,2006 '
Governmental Business-Type
Activities Activity Total '
2006 2005 2006 2005 2006 2005
REVENUES:
Program Revenues:
Charges for services $ 18,702 $ 15,022 $ 6,350 $ 4,178 $ 25,052 $ 19,200 '
Operating grants and
contributions 9,337 9,209 - - 9,337 9,209
Capital grants and - - '
contributions 34,409 8,314 - - 34,409 8,314
General Revenues: - -
Taxes: - - '
Property taxes 118,431 87,091 - - 118,431 87,091
Admissions taxes - - 9 20 9 20
Transient occupancy taxes 629 191 - - 629 191
Sales taxes 27,379 21,631 - - 27,379 21,631 '
Franchise Taxes 7,370 6,290 - - 7,370 6,290
Business licenses and - -
building permits 3,890 4,836 - - 3,890 4,836 '
Intergovernmental 1,124 13,797 - - 1,124 13,797
Use of money and property 16,707 18,572 - - 16,707 18,572
Gain on sale of assets - 26 200 224 200 250
Other 4,810 3,807 14 - 4,824 3,807 '
Loss on disposition of - -
capital assets (633) - - 11 (633) 11
TOTAL REVENUES 242,155 188,786 6,573 4,433 248,728 193,219 '
EXPENSES:
General government 39,749 34,619 - - 39,749 34,619 '
Public safety 23,166 19,057 - - 23,166 19,057
Public safety-fire protection 20,172 17,002 - - 20,172 17,002
Engineering and public works 16,517 34,841 - 16,517 34,841 '
Community development 16,088 15,028 - - 16,088 15,028
Community services 9,279 7,806 - - 9,279 7,806
Interest on long term debt 20,829 20,376 - - 20,829 20,376
Sport complex - - 1,886 1,946 1,886 1,946 '
Municipal utility - - 5,787 2,481 5,787 2,481
TOTAL EXPENSES 145,800 148,729 7,673 4,427 153,473 153,156
INCREASE(DECREASE)IN NET
'
ASSETS BEFORE TRANSFERS 96,355 40,057 (1,100) 6 95,255 40,063
TRANSFERS (558) (1,606) 558 1,606 - - '
INCREASE(DECREASE)
IN NET ASSETS $ 95,797 $ 38,451 $ (542) $ 1,612 $ 95,255 $ 40,063
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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, 2006 shows total net assets increasing by $95,255,026. Governmental
activities increased the City of Rancho Cucamonga's net assets by $95,506,213 (net of a negative
$290,385 restatement of net assets) and offset the $541,572 decrease in net assets as a result of
business-type activities. Overall, the components of this change in net assets were an increase of
$55,508,470 (28.7%)in revenues and an increase of$316,791 (< 1%) in expenses.
In order of total dollar amount of change, the most significant changes in revenue were in the categories
of property taxes, capital grants and contributions, motor vehicle in-lieu, sales taxes, and charges for
services.
' • The increase in property taxes of $31,340,883 is due to two key factors: 1) a majority of Motor
Vehicle in lieu revenue(approximately$11,414,996) is now being accounted for as property taxes
' starting in this fiscal year as a result of the State's Triple Flip and 2) general property taxes have
increased due to the residential real estate market and new housing developments. Included in
the growth in general property taxes is property tax increment revenue ($15,804,682 of the
increase) which is received by the Redevelopment Agency and is restricted as to its use — 20%
must pay for affordable housing and 80% must pay for debt service. The remaining growth in
general property taxes ($4,121,205) relates to the Fire District and the City's General Fund.
• The increase in capital grants and contributions of$26,094,615 is due to an increase in developer
' fees of $7.4 million to fund continuing and new infrastructure projects such as storm drains and
road systems in the City. Community development received proceeds of $8.7 million for a
Community Facilities District (CFD) bond that was issued in the current fiscal year to fund
infrastructure improvements for a specific development in the City. $5.7 million was received for
' park development that reimbursed for projects such as Central Park. There was also money
received in the current year in the amount of $1.8 million for street rehabilitation projects that will
be started in the 2006/07 fiscal year.
' • The decrease in motor vehicle in-lieu of$12,673,549 is due to a majority of the revenue now
being accounted for as property taxes due to the State's Triple Flip.
• The increase in sales taxes of $5,747,787 is due to some companies in the City having a higher
' than anticipated volume of sales.
• The increase in charges for services of$5,851,928 is due to a full year of the City's utility being in
operation and a continued strong development activity within the City.
' The most significant changes in expenses were in engineering and public works, general government,
public safety, and public safety—fire protection.
• In the prior year, engineering and public works include a $20 million expenditure to the County of
San Bernardino for certain flood control improvements providing benefit to the City, as discussed
previously.
' • General government costs increased $5.1 million which illustrates the growth in City services that
has occurred since the prior year. Growth in services include a full year's worth of facilities costs
for Central Park and a partial year of facilities costs for the Cultural Center. Additionally, labor
negotiations, increased fixed costs, and the backfilling of certain key positions also contributed to
the increase in costs.
• Public safety costs increased $4.1 million due to the backfilling of five sworn and six non-sworn
' positions and three new sworn positions; funding for the third year of a three-year contract with
the County of San Bernardino Sheriff s Department; a full year's funding for the Victoria Gardens
Public Safety Substation and a partial year of costs for the new Animal Care and Adoption
Center.
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• Public safety — fire protection increased $3.2 million due to the funding of the staffing for a ,
two-person paramedic squad (six sworn staff total); a partial year of operations costs for the
newly relocated Fire Station#173; labor negotiations; and fixed cost increases.
The following presents the cost of each of the City's seven governmental activities—general government, I
public safety, public safety — fire protection, engineering and public works, community development,
community services, 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. ,
Total Cost Net Cost ,
of Services of Services
2006 2005 2006 2005
General government $ 39,749 $ 34,619 $ (38,934) $ (32,313) '
Public safety 23,166 19,057 (21,155) (16,688)
Public safety-fire protection 20,172 17,002 (19,978) (16,608)
Engineering and public works 16,517 34,841 12,215 (14,242) ,
Community development 16,088 15,028 7,948 (11,978)
Community services 9,279 7,806 (2,619) (3,978)
Interest on long-term debt 20,829 20,376 (20,829) (20,376)
Total $ 145,800 $ 148,729 $ (83,352) $ (116,183) I
Financial Analysis of the Government's Funds I
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance- 111 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 page 21 the governmental funds balance sheet is shown. The combined fund balance of
$452,410,961 increased $17,402,098 or 4%. This total includes the general fund balance of '
$86,957,294, which increased by$9,996,307 from the prior year. The increase in the City's general fund
balance is due to a fund balance restatement in the amount of $2,829,105 and the excess of revenues
over expenditures in the amount of $7,167,202. The City's general fund balance has reserves of '
$13,927,950 of which $8,321,227 is for advances, $4,721,261 is for encumbrances, $20,000 is for
deposits, $538,016 is for prepaid costs and $327,446 is for a radio system acquisition. Funds that are
categorized as reserved are not available as spendable resources or they are legally segregated for a
specific use. $73,029,344 has been designated in the general fund indicating the City Council's plans for '
the future usage of City resources, such as for general contingencies or for capital replacement,
according to the following policies.
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These policies also 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 currently 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 and avoids 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 unexpected law enforcement needs
within the community.
• 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. Discussion of future changes in these fees are currently underway.
• Designated for Sphere Of Influence and Multi-Species Habitat Plan: This designation
' provides 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 fund labor negotiations for two years while the City's budget stabilized. These funds are not
' available for withdrawal until FY 2008/09.
• 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.
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• Designated for capital projects:This designation represents funds set aside by the City Council '
to complete specific capital projects. The General Fund has set aside partial funding for the
future construction of Fire Station#177.
• Designated for VLF backfill gap repayment This designation represents the unused portion of
the VLF backfill gap repayment received from the State in the prior fiscal year. As this was a one-
time revenue source, it will be utilized during FY 2006/07 for a one-time capital project.
• 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.
The balance sheet presents two other major funds, the Redevelopment Agency capital project fund and '
the Redevelopment Agency debt service fund. The Redevelopment Agency's capital project fund has a
fund balance of$200,051,286, which has decreased by$26,639,814 from the prior year. The decrease is
mainly due to the finishing of major capital and infrastructure projects such as Central Park and the
Victoria Gardens Cultural Center. The Redevelopment Agency's capital project fund balance has
reserves of $73,431,907 of which $22,607,857 is for encumbrances, $30,592,436 is for advances,
$11,060,488 is for land held for resale, $4,786,402 is for affordable housing pledges, $4,348,838 is for
long-term loans receivable, $26,566 is for prepaid costs and $9,320 is for deposits. The Redevelopment
Agency's capital project fund designates $126,619,379 for continuing projects related to affordable
housing and the usage of bond proceeds. The Redevelopment Agency's debt services fund has a fund
balance of$67,758,744, which has increased by$16,678,698 from the prior year. The increase is due to
property tax increment increasing due to the growing real estate market. The Redevelopment Agency's
debt service fund balance has reserves of $3,165,440 of which $1,877,119 is for encumbrances and
$1,288,321 is for vehicle and equipment replacement. Neither 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 62 special revenue funds and the City's 18 capital
project funds. These funds have a combined fund balance of $97,643,637, which has increased by
$17,366,907 from the prior year. The increase is due to the City finishing major capital projects and
receiving reimbursement from various funding sources. The other governmental funds have a reserved
balance of $41,117,308 of which $8,392,834 is for encumbrances, $3,423,865 is for vehicle and
equipment replacement, $28,815,382 is for capital projects, $150,000 is for radio system acquisition,
$320,250 is for land acquisition, and $14,977 is for prepaid costs. The special revenue funds have a
combined unreserved/undesignated fund balance of $53,959,047. The capital project funds have a
combined unreserved/undesignated fund balance of $2,567,282. 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 provide the same type of information found in the
government-wide financial statements but in greater detail. The City has two proprietary funds, 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.
Net assets for the proprietary funds are $30,558,318 of which $27,333,959 represents the amount I
invested in capital assets and $256,615 represents the amount for public benefit. Unrestricted net assets
amount to$2,967,744, which will be used to cover future operations and activities.
General Fund Budgetary Highlights
During the year, with the recommendation from the City's staff, the City Council may revise the City's
budget several times. Adjustments were made periodically as the City's staff requested additional
appropriations to cover the cost of projects that either had change orders for additional work, or the
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estimated cost at the beginning of the project was underestimated. 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 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, actual ending revenues of$67,551,592 were $2,921,652 more than the final
budgeted revenues of $64,629,940. Positive variances were in sales taxes, franchise fees, and
development fee revenue.
• Sales tax exceeded projections by $1,831,419 due to certain companies performing better than
anticipated, especially during their start up year, and new retail outlets locating in Rancho
Cucamonga. Additionally, County pool revenue was higher than the prior year due to Rancho
Cucamonga growing faster than other cities.
• Several fee increases in the gas and electric utilities over the fiscal year combined with a local
power plant being brought back on line during the year resulted in franchise fee revenue being
$324,749 higher than the final budget.
• Development fee revenue (e.g., Building and Safety, Engineering, and Planning fees), including
special services fees, netted $557,965 more than anticipated. These revenues are utilized during
' the year for contract services.
The General Fund's actual ending expenditures of $60,384,390 were $7,740,396 less than the final
' budget of $68,124,786. However, the majority of this variance is due to encumbrances outstanding at
fiscal year end and savings in personnel overhead, management information services, facilities
maintenance, and street and park maintenance. Explanations for the variance follow.
• Outstanding encumbrances at the fiscal year end were $4,721,261. Encumbrances represent the
estimated amount of the expenditure ultimately to result if unperformed contracts in progress at
year-end are completed.
• Personnel overhead had savings of $589,616 partially due to smaller increases in medical
insurance and workers compensation insurance than originally anticipated and also due to
vacancies, retirements, and delayed recruitments for difficult to fill positions.
' • Savings in management information services in the amount of $200,352 were due to significant
software purchases being deferred to the next fiscal year and a reduction in the need for contract
computer maintenance services due to newer computers being installed during the year.
• Facilities maintenance had savings in personnel due to vacancies that occurred during the year
and savings in contract services due to the shifting of priority projects to other funding sources.
These savings totaled $329,256.
' • Street and park maintenance had $452,453 in savings due to the cost of some projects that
occurred during the fiscal year coming in under budget and the deferral of certain projects to the
subsequent fiscal year.
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.).
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At the end of the fiscal year, the City had $586,722,672 invested in a broad range of capital assets ,
(see Table 3). This amount represents a net increase (including additions and deductions) of
• $71,398,000.
TABLE 3 I
CAPITAL ASSETS AT YEAR-END
(NET OF DEPRECIATION,IN THOUSANDS) t
For the year ended June 30,2006
I
Governmental Business-Type
Activities Activities Total ,
2006 2005 2006 2005 2006 2005
Land $ 75,904 $ 75,231 $ 5,451 $ 5,451 $ 81,355 $ 80,682
Construction in progress 39,752 18,928 - - 39,752 18,928
Buildings and improvements 78,095 74,441 20,922 21,754 - 99,017 96,195
Equipment and vehicles 9,143 6,576 960 977 10,103 7,553
Furniture and fixtures 754 761 1 2 755 763 ,
Infrastructure .355,741 311,203 - - 355,741 311,203
TOTALS $ 559,389 $ 487,140 $ 27,334 $ 28,184 $ 586,723 $ 515,324 '
The most significant changes in capital assets for governmental activities are in the following categories '
(in order of dollar amount): Infrastructure, construction in progress, Buildings and improvements, and
equipment and vehicles. '
• Infrastructure increased by $44,497,331 over the prior year. The City's road and storm drain
systems experienced growth of $44,216,141. This is attributed to the City's growth and • '
development in accordance with the City's general plan.
• The net increase in construction in progress of$20,824,356 includes an increase of$25,417,253
for the continuing construction of the Victoria Gardens Cultural Center. Construction in progress '
also decreased by$4,592,897 as Fire Station #173 finished construction and became capitalized
as a building.
• Buildings and improvements and equipment and vehicles have a combined increase of
$6,220,077, of which $4,592,897 is Fire Station #173 being capitalized as a building. The '
remainder of the increase is attributed to the growth of the City and the services it provides.
Debt Administration '
At year-end, the City's governmental activities had $341,133,765 in bonds (RDA), loans (RDA), claims
and judgments payable, and accrued employee benefits verses $343,122,796 in the prior year, a '
decrease of$1,989,031.
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I • The decrease of$6,130,000 in the tax allocation bonds is due to the payment of the annual debt-
. service payments.
I • The increase of$1,585,691 in claims and judgments payable is due to an increase in the incurred
but not reported claims for the fiscal year increasing.
• The increase of $4,253,959 in accrued employee benefits is due to a restatement of the prior
I year's balance of$3,857,825 On the prior year this was reported as a current liability and has now
been moved to a long-term liability due to a more strict interpretation of GASB 34 by the
Government Finance Officers Association (GFOA) than had been applied in the past) and an
increase in the number of employees in the City.
TABLE 4
IOUTSTANDING DEBT, AT YEAR END
(IN THOUSANDS) •
1 For the year ended June 30, 2006
Governmental Business-Type
' Activities Activities Total
2006 2005 2006 2005 2006 2005
I Tax Allocation Bonds $ 311,005 $ 317,135 $ - $ - $ 311,005 $ 317,135
Developer Loans 17,212 18,741 17 212 18 741
Claims and Judgments Payable 2,069 483 - - 2,069 483
Accrued Employee Benefits 6,354 2,100 6,354 2,100
IUnamortized Bond Premium 4,494 4,664 - - 4,494 4,664
TOTALS $ 341,134 $ 343,123 $ - $ - $ 341,134 $ 343,123
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I Standard & Poor's Corporation and Moody's Investors Service have assigned, respectively, the tax
allocation bonds ratings of"AAA"and "Aaa" upon their issuance.
Economic Factors and Next Year's Budgets
IIn preparing the budget for fiscal year 2006/07, management looked at the following economic factors:
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The local economy in the Inland Empire continuing to show growth.
• The State experiencing a slow period of recovery from past budget deficits.
• Continued population growth in the City as the city has not yet reached build out,.
The Operating Budget for fiscal year 2006/07 is a well-balanced budget that reflects the City's
commitment to address growth and provide the highest level of service to the community within the City's
I financial constraints and is consistent with the City Council's goals and objectives. The General Fund
budget for fiscal year 2006/07 is $63,771,770 and includes a full year of funding for the City's newly
enhanced Animal Care and Services program, funding for labor contracts, funding for an increase in the
I police contract, funding for new public safety positions, funding for a full year of Cultural Center
operations, and the backfilling of the most relevant needed positions in all departments. •
I
15
I
Questions or requests for information regarding the City of Rancho Cucamonga's fiscal year 2006/07
budget should be sent to the Finance Department at the address below.
Contacting the City's Financial Management t
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.
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16
ICITY OF RANCHO CUCAMONGA
I STATEMENT OF NET ASSETS
JUNE 30,2006
IPrimary Government
Governmental Business-Type
Activities Activities Total
I
Assets:
Cash and investments $ 420,190,403 $ 2,409,628 $ 422,600,031
Receivables:
I Accounts 1,772,037
10,760,906 1,141,120 2,913,157
Taxes 10,760,906
Notes and loans 42,679,606 - 42,679,606
I Accrued interest 860,492 384 860,876
Deferred loans 326,438 326,438
Grants
2,488,944 - 2,466,944
Internal balances 27,242 (27,242)
I Prepaid costs 579,561 - 579,561
Deferred charges 3,795,512 - 3,795,512
Deposits 29,320 - 29,320
I Land held for resale 11,060,488 - 11,060,488
Restricted assets:
Cash with fiscal agent 31,868,709 - 31,868,709
I Capital assets not being depreciated 115,656,197 5,451,015 121,107,212
Capital assets,net of depreciation 443,732,516 21,882,944 465,615,460
Total Assets 1,085,828,371 30,857,849 1,116,686,220
ILiabilities:
Accounts payable 10,209,301 286,405 10,495,706
I Accrued liabilities 942,945 12,648 955,593
Accrued interest 5,158,141
-
5,158,141
Unearned revenue 439,949 - 439,949
I Deposits payable 46,953 478 47,431
Due to other governments 327,049
-
327,049
Noncurrent liabilities:
Due within one year 8,417,882 - 8,417,882
IDue in more than one year 332,715,883 - 332,715,883
Total Liabilities 358,258,103 299,531 358,557,634
INet Assets:
Invested in capital assets net of related debt 252,179,225 27,333,959 279,513,184
Restricted for:
I Community development projects 44,020,745 - 44,020,745
Community services 8,748,975 - 6,748,975
Public safety 10,611,830 - 10,611,830
I Capital projects 241,241,472
71,134,983 241,241,472
Debt service 71,134,983
Public benefit- Municipal Utility - 256,615 256,615
IUnrestricted 99,633,038 2,967,744 102,600,782
Total Net Assets $ 727,570,268 $ 30,558,318 $ 758,128,586
See Notes to Financial Statements 17
I
CITY OF RANCHO CUCAMONGA '
STATEMENT OF ACTIVITIES '
YEAR ENDED JUNE 30,2006
Program Revenues '
Operating Capital
Charges for Contributions Contributions '
Functions/Programs Expenses Services and Grants and Grants
Primary Government:
•
Governmental Activities: ,
General government $ 39,749,329 $ 612,988 $ 202,504 $ -
Public safety 23,166,100 950,340 888,210 171,862
Public safety-fire protection 20,172,151 157,346 36,656 - '
Engineering and public works 16,517,301 5,470,174 5,566,947 17,695,656
Community development 16,087,789 7,954,213 1,669,767 14,411,600
Community services 9,279,222 3,557,333 973,215 2,129,764
Interest on long-term debt 20,828,531 - - -
I
Total Governmental Activities 145,800,423 18,702,394 9,337,299 34,408,882
Business-Type Activities: '
Sports complex 1,885,693 554,609 - -
Municipal utility 5,787,358 5,795,469 - -
Total Business-Type Activities 7,673,051 6,350,078 - - ,
Total Primary Government $ 153,473,474 $ 25,052,472 $ 9,337,299 $ 34,408,882 '
General Revenues:
Taxes:
Property taxes, levied for general purpose ,
•
Admission taxes
Transient occupancy taxes
Sales taxes '
Franchise taxes
Business licenses and permits
Intergovernmental, unrestricted:
Motor vehicle in lieu ,
Use of money and property
Other
Loss on disposition of capital assets
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 ,
I
See Notes to Financial Statements 18
ICITY OF RANCHO CUCAMONGA
ISTATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2006
I Net(Expenses)Revenues and Changes in Net Assets
Primary Government
I Governmental Business-Type
Activities Activities Total
I $ (38,933,837) $ - $ (38,933,837)
(21,155,688) - (21,155,688)
I (19,978,149) - (19,978,149)
12,215,476 12,215,476
7,947,791 7,947,791
(2,618,910) - (2,618,910)
I (20,828,531) - (20,828,531)
(83,351,848) - (83,351,848)
' - (1,331,084) (1,331,084)
- 8,111 8,111
1 - (1,322,973) (1,322,973)
' (83,351,848) (1,322,973) (84,674,821)
I 118,431,406 118,431,406
9,550 9,550
628,991 - 628,991
I 27,378,940 - 27,378,940
7,369,620 7,369,620
3,890,016 3,890,016
I 1,123,537 - 1,123,537
16,707,137 200,335 16,907,472
4,809,611 13,626 4,823,237
(632,922) - (632,922)
1 (557,890) 557,890
179,148,446 781,401 179,929,847
I95,796,598 (541,572) 95,255,026
632,064,055 31,099,890 663,163,945
I (290,385) (290,385)
' $ 727,570,268 $ 30,558,318 $ 758,128,586
' See Notes to Financial Statements 19
I
CITY OF RANCHO CUCAMONGA - '
BALANCE SHEET
GOVERNMENTAL FUNDS ,
JUNE 30,2006
Capital Projects Debt Service
Fund Fund Other Total
Redevelopment Redevelopment Governmental Governmental
General Agency Agency Funds Funds
Assets:
Pooled cash and investments $ 71,228,769 $ 175,148.242 $ 58,436,551 3 95,654,445 $ 400,468,007
Receivables: ,
Accounts 675,775 83,317 - 971,541 1,730,633
Taxes 6,638,894 659,769 2.548.534 913,709 10,760,906
Notes and loans - 42,679,606 - - 42,679,606
Interest 134,599 392,868 30,139 258,799 816,405
Deferred loans - - - 326,438 326,438 ,
Grants 10,000 - - 2,478,944 2,488,944
Prepaid costs • 538,016 26,568 - 14,977 579,561
Deposits 20,000 9,320 - - 29,320
Due from other funds 4,907,662 48,267 - 400,630 5,356,559
Advances to other funds 43,673247 4,348,838 - - 48,022,085 '
Land held for resale - 11,060,488 - - 11,060,488
Restricted assets:
Cash and investments with fiscal agents - 12,967.490 7,790,886 11,110,333 31,868,709
Total Assets $ 127,826,962 $ 247,424,773 $ 68,806,110 $ 112,129,816 $ 556,187,661 '
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 2,439380 $ 3,599,610 $ 458755 $ 3,521,674 $ 10,019,419
Accrued liabilities 270,914 - - 672,031 942,945 '
Due to other funds - 400,630 588,000 4,326,525 5,315,155
e
Defend revenues 38,116,285 - - 546,860 38,663145
Unearned revenue - - 439,949 439,949
Advances from other funds - 43,373,247 - 4,6481338 48,022,085
Deposits payable 43,089 - - 3,864 46,953 '
Due to other governments - - 611 326,438 327,049
Total Liabilities 40,869,668 47,373,487 1,047,366 14,486,179 103776,700
Fund Balances:
Reserved: '
Reserved for encumbrances $ 4,721,261 $ 22.607.857 $ 1,877,119 $ 8,392,834 $ 37,599,071
Reserved for deposits 20,000 9,320 - - 29320
Reserved for long-term loans receivable - 4348,838 • - 4,348,838
Reserved for capital projects - - - 28.815,382 28,815,382
Reserved for prepaid costs 538,016 26,566 - 14,977 579,559 ,
Reserved for land held for mode - 11,060,488 - - 11,060,488
Reserved for land acquisition - - - 320250 320,250
Reserved for radio system acquisition 327,446 - - 150,000 477,446
Reserved for vehicle and equipment replacement - - 1,288,321 3,423,865 4,712,186 '
Reserved for advances to other funds 8,321,227 30,592,436 - 38,913,663
Reserved for Southern California Housing Pledge - 4,786,402 - - 4,786,402
Unreserved:
Unreserved,reported In nonmajor:
Special revenue funds - - 53,959,047 53,959,047 ,
Capital projects funds • - - 2,567.282 2567,282
Designated for self-insurance 7,534,399 - - - 7,534,399
Designated for long-term employee leave pay outs 4,432,390 - - - 4.432.390
Designated for construction and demolition waste program 47,694 - - - 47.694
Designated for booking fees 1,105,400 - - - 1,105,400 '
Designated for City facilities'capital repairs 17,211,830 - - ' 17,211,830
Designated for changes N mts
economic drcusnces 14,109,429 - - - 14,109,429
Designated for law enforcement 3,901,955 - - - 3,901,955
Designated for contract development services 1,709,908 - - 1,709,908
Designated for sphere of Influence issues 350,000 - - - 350,000 '
Designated for multi-spaders habitat plan 200,000 - - - 200,000
Designated for guaranteed investment contract 15,600,000 - - - 15,600,000
Designated for information technology 545,742 - - - 545,742
Designated for VLF backNl gap repayment 1,167,058 - - - 1,167.058
Designated for working capital 3,188,589 - - 3,188,589 '
•
Designated for capital projects 1,550,000 - - - 1,550,000
Designated for general plan update 374,950 - - • 374,950
Designated for continuing projects - 126,619,379 - - 126,619,379
Designated for debt service - - 64,593,304 - 64,593,304 '
Total Fund Balances 86,957,294 200,051,286 67,758,744 97,643,637 452,410,961
Total Liabilities and Fund Balances $ 127,826,962 $ 247,424,773 $ 68,806,110 $ 112,129,816 $ 556,187,661
I•
See Notes to Financial Statements 20
I
ICITY OF RANCHO CUCAMONGA
I GOVERNMENTAL FUNDS
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET ASSETS
JUNE 30,2006
Fund balances of governmental funds $ 452,410,961
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. 557,789,364
Long-term debts and the long-term portion of accrued employee benefits have not
been included in the governmental fund activity:
' Long-term debt (330,984,250)
Accrued employee benefits (6,354,003)
Accrued interest payable for the current portion of interest due on tax allocation
bonds and loans payable has not been reported in the governmental funds. (5,158,141)
Some of the City's revenues will be collected after year-end, but are not available
soon enough to pay for the current period's expenditures and, therefore, are
reported as deferred revenues in the governmental funds. 3,311,125
Interest earned on the advance to the Redevelopment Agency has been deferred
in the governmental funds. 35,352,020
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management,to individual funds. The assets and
' liabilities of the internal service funds must be added to the statement of net
assets.
21,203,192
Net assets of governmental activities $ 727,570,268
I
See Notes to Financial Statements 21
CITY OF RANCHO CUCAMONGA I
STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
•YEAR ENDED JUNE 30,2006
Capital Projects Debt Service '
Fund Fund Other Total
Redevelopment Redevelopment Governmental Governmental
General Agency Agency Funds Funds I
Revenues:
Taxes $ 50,125,975 $ 14,352,038 $ 57,408,153 $ 30,615,917 $ 152,502,083
Licenses and permits 3,877,755 - - 12,261 3,890,016
Intergovernmental 1,299,270 - - 19,230,943 20,530,213 ,
Charges for services 5,859,379 - - 4,785,641 10,645,020
Use of money and property 2,285,376 6,788,500 427,462 2,286,080 11,787,418
Fines and forfeitures 870,281 - - 996 871,277
Developer participation - - - 23,834,796 23,834,796 '
Proceeds from non-committal debt - - - 8,672,914 8,672,914
Contributions 2,706 - - 481,906 484,612 •
Miscellaneous 3,128,290 469,654 2,323 1,389,181 4,989,448
Total Revenues 67,449,032 21,610,192 57,837,938 91,310,635 238,207,797 I
Expenditures:
Current:
Gene '
General government 14,145,919 6,642,021 14,062,010 2,454,643 37,304,593
Public safety 22,141,423 - - 550,814 22,692,237
Public safety-fire protection - - - 18,964,948 18,964,948
Engineering and public works 8,519,008 - - - 6,200,427 14,719,435 '
Community development 6,551,594 4,228 - 8,699,144 15,254,966
Community services 3,637,202 - - 5,262,844 8,900,046
Capital outlay 3,698,284 37,996,446 2,051,321 33,680,254 77,426,305
Debt service:
II Principal retirement - 1,060,443 6,597,654 - 7,658,097
Interest and fiscal charges - 7,764,520 13,157,901 - 20,922,421
Total Expenditures 58,693,430 53,467,658 35,868,886 75,813,074 223,843,048 ,
Excess(Deficiency)of Revenues
Over(Under)Expenditures 8,755,602 (31,857,466) 21,969,052 15,497,561 14,364,749
Other Financing Sources(Uses): '
Transfers in 102,560 4,035,810 - 2,341,477 6,479,847
Transfers out (1,690,960) - (5,290,354) (56,423) (7,037,737)
Total Other Financing Sources(Uses) (1,588,400) 4;035,810 (5,290,354) 2,285,054 (557,890) ,
•
Net Change in Fund Balances $ 7,167,202 $ (27,821,656) $ 16,678,698 $ 17,782,615 $ 13,806,859
Fund Balances: I
Beginning of fiscal year,as originally reported $ 76,960,987 $ 226,691,100 $ 51,080,046 $ 80,276,730 $ 435,008,863
Restatements 2,829,105 1,181,842 - (415,708) 3,595,239
Beginning of fiscal year,as restated 79,790,092 227,872,942 51,080,046 79,861,022 438,604,102
Net Change in Fund Balances 7,167,202 (27,821,656) 16,678,698 17,782,615 13,806,859
End of Fiscal Year $ 86,957,294 $ 200,051,286 $ 67,758,744 $ 97,643,637 $ 452,410,961 ,
I
See Notes to Financial Statements 22 '
•
CITY OF RANCHO CUCAMONGA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30,2006
Net change in fund balances-total governmental funds $ 13,806,859
Amounts reported for governmental activities in the statement of activities
Idiffer because:
Governmental funds report capital outlays as expenditures. However, in the statement
of activities,the costs of those assets are allocated over their estimated useful lives
as depreciation expense.This is the amount by which capital outlays exceeded
depreciation in the current period. 72,086,522
I . Repayment of long-term debt principal consumes current financial resources of
governmental funds while reducing the long-term liability in the statement of net assets. 6,260,212
' Debt issuance costs are expenditures in the governmental funds, but these costs are
capitalized on the statement of net assets. 24,602
Accrued interest for tax allocation bonds and other long-term liabilities do not
require the use of current financial resource and therefore are not reported as
expenditure in governmental funds.This is the net change in accrued interest
for the current period. 69,288
Compensated absences expenses reported in the statement of activities do not
require the use of current financial resources and, therefore,are not reported as
Iexpenditures in governmental funds. (396,134)
The accrued interest on interfund loans between the City and Redevelopment
Agency were recorded as deferred revenue in the governmental funds. They
are included as interest revenue in the governmental fund activity. 4,647,134
Certain revenues were measurable but not available and,therefore, could not be
I reported as revenue on the modified accrual basis, but are considered revenues
for the statement of activities. (525,067)
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management and self-insurance,to individual funds.
The net revenues(expenses)of the internal service funds are reported with
governmental activities. (176,818)
Change in net assets of governmental activities $ 95,796,598
I
I
See Notes to Financial Statements 23
I
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON STATEMENT(BUDGETARY BASIS) ,
GENERAL FUND
YEAR ENDED JUNE 30,2006
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 as restated $79,790,092 $ 79,790,092 $79,790,092 $ -
Resources(Inflows):
Taxes 41,274,840 47,470,350 50,125,975 2,655,625 ,
Licenses and permits 4,381,410 4,148,760 3,877,755 (271,005)
Intergovernmental 1,080,730 1,380,100 1,299,270 (80,830)
Charges for services 4,281,130 4,927,860 5,859,379 931619
Use of money and property 2,792,670 2,766,720 2,285,376 (481,344) 111 Fines and forfeitures 897,160 783,830 870,281 86,451
Contributions 15,000 15,000 2,706 (12,294)
Miscellaneous 2,735,060 3,034,760 3,128,290 93,530
Transfers from other funds 102,560 102,560 102,560 -
Amounts Available for Appropriation 137,350,652 144,420,032 147,341,684 2,921,652 '
Charges to Appropriation(Outflow):
General government
City council 96,460 97,990 93,560 4,430 II City manager 890,050 866,740 853,050 13,690
City clerk 430,790 447,690 435,913 11,777
Personnel overhead 403,540 503,030 (86,586) 589,616
General overhead 3,290,510 3,517,080 3,549,622 67,458
Treasurer 4,710 4,720 2,850 1,870 ,
Administrative services 437,970 439,840 438,149 1,691
Finance 734,410 726,220 717,490 8,730
Business licenses 245,750 242,970 239,567 3,403
Personnel 334,390 443,110 442,747 363 '
Purchasing 391,830 410,840 400449 10,391
Risk management 177,440 178,040 175,664 2,376
Management information services 2,318,480 2,724,480 2,442,609 281,871
Geographic information services 335,410 331,300 315,601 15,699
City facilities 4,747,680 5,195,630 4,862,492 333,138 ,
Total General Government 14,839,420 16,229,680 14,883,177 1,346,503
Public safety:
Sheriff contract services 21,196,990 21,254,660 21,094,956 159,704
Animal control 435,700 2,028,900 2,028,567 333
Total Public Safety 21,632,690 23,283,560 23,123,523 160,037
Engineering and public works:
Engineering administration 326,700 365,880 357,144 8,736 '
Development management 1,575,840 1,996,560 1,936,208 60,352
Traffic management 253,090 254,270 249,012 5,258
Project management 616,430 669,160 666,403 2,757
Engineering-NPDES 604,000 584,120 565,348 18,772
Street and park maintenance 4,237,870 4,596,520 4,148,969 447,551 '
Vehicle maintenance 1,080,040 1,154,810 1,098,903 55,907
Total Engineering and Public Works 8,693,970 9,621,320 9,021,987 599,333
Community development
Planning commission $ 12,530 $ 13,530 $ 10,842 $ 2,688
Administration 354,700 1,087,730 960,975 126,755
Planning 2,253,040 2,448,690 2,101,400 347,290
Code enforcement 559,170 460,120 427,272 32,848
Building and safety 3,527,520 3,617,330 3,565,461 51,869 '
Total Community Development 6,706,960 7,627,400 7,065,950 561,450
Community services:
i Community services 3,739,880 3,659,370 3,655,478 3,892
Park and recreation commission 2,050 2,050 2,021 29 '
Total Community Services 3,741,930 3,661,420 3,657,499 3,921
Capital outlay 1,349,070 5,979,716 5,662,555 317,161
Transfers to other funds 1,721,690 1,721,690 1,690,960 30,730 ,
Total Charges to Appropriations 58,685,730 68,124,786 65,105,651 3,019,135
Budgetary Fund Balance,June 30(Budgetary Basis) $78,684,922 $76,295,246 82,236,033 $ 5,940,787
Encumbrances 4,721,261
Budgetary Fund Balance,June 30(GAAP Basis) $86,957,294
I
Sae Notes to Financial Statements 24
1
ICITY OF RANCHO CUCAMONGA
I STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
JUNE 30,2006
I Business-Type Activities Governmental
Enterprise Funds Activities
Sports Municipal Internal
Complex Utility Total Service Funds
Assets:
Current:
Pooled cash and investments $ 194,040 $ 2,215,588 $ 2,409,628 $ 19,722,396
I Receivables:
Accounts 103,181 1,037,939 1,141,120
Interest - 384 384 44,087
ITotal Current Assets 297,221 3,253,911 3,551,132 19,766,483
Noncurrent:
I Capital assets, net of
accumulated depreciation 18,343,248 8,990,711 27,333,959 1,599,349
ITotal Noncurrent Assets 18,343,248 8,990,711 27,333,959 1,599,349
Total Assets $ 18,640,469 $ 12,244,622 $ 30,885,091 $ 21,365,832
Liabilities and Net Assets:
ILiabilities:
Current:
I Accounts payable $ 63,706 $ 222,699 $ 286,405 $ 189,882
Accrued liabilities 10,028 2,620 12,648 -
Deposits 476 478 -
ITotal Current Liabilities 73,734 225,797 299,531 189,882
Total Liabilities 73,734 225,797 299,531 189,882
I Net Assets:
Invested in capital assets, net of related debt 18,343,248 8,990,711 27,333,959 1,599,349
Restricted for public benefit-Municipal Utility - 256,615 256,615 -
I Unrestricted 223,487 2,771,499 2,994,986 19,576,601
Total Net Assets 18,566,735 12,018,825 30,585,560 21,175,950
ITotal Liabilities and Net Assets $ 18,640,469 $ 12,244,622 $ 30,885,091 $ 21,365,832
Reconciliation of Net Assets to the Statement of Net Assets:
Net assets per Statement of Net Assets-Proprietary Funds $ 30,585,560
Prior years'accumulated adjustment to reflect the consolidation of
Iinternal service funds activities related to enterprise funds (27,242)
Net Assets: Business-Type Activities $ 30,558,318
I
ISee Notes to Financial Statements 25
I
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES, EXPENSES '
AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30,2006
Business-Type Activities Governmental I
Enterprise Funds Activities
Sports Municipal Internal
Complex Utility Total Service Funds
Operating Revenues:
Sales and service charges $ 554,609 $ 5,795,469 $ 6,350,078 $ 152,350 1
Rents 203,394 - 203,394 -
Miscellaneous 13,626 - 13,626 -
Total Operating Revenues 771,629 5,795,469 6,567,098 152,350 I
Operating Expenses:
Salaries and benefits 560,234 197,470 757,704 - I
Maintenance and operations 467,555 4,572,143 5,039,698 224,566
Contractual services 224,253 774,489 998,742 -
Depreciation 633,651 243,256 876,907 562,571
Total Operating Expenses 1,885,693 5,787,358 7,673,051 787,137 I
Operating Income(Loss) (1,114,064) 8,111 (1,105,953) (634,787) s
Nonoperating Revenues (Expenses): II
Taxes 9,550 - 9,550 -
Interest revenue (3,059) - (3,059) 457,969
Total Nonoperating
Revenues(Expenses) 6,491 - 6,491 457,969
Income(Loss)Before Transfers (1,107,573) 8,111 (1,099,462) (176,818) I
Transfers in 648,790 9,100 657,890 -
Transfers out - (100,000) (100,000) - I
Changes in Net Assets (458,783) (82,789) (541,572) (176,818)
Net Assets: '
Beginning of fiscal year 19,025,518 12,101,614 31,127,132 21,352,768
End of Fiscal Year $ 18,566,735 $12,018,825 $30,585,560 $21,175,950 I
I
I
I
See Notes to Financial Statements 26 I
I
11. CITY OF RANCHO CUCAMONGA
STATEMENT OF CASH FLOWS
I PROPRIETARY FUNDS
YEAR ENDED JUNE 30,2006
Business-Type Activities - Governmental
Enterprise Funds Activities
Sports Municipal Internal
Complex Utility Total Service Funds
Cash Flows from Operating Activities:
It
Cash received from customers and users $ 696,977 $ 5,777,054 $ 6,474,031 $ 152,350
Cash payments to supplies for good and services (662,237) (5,678,448) (6,360,685) (191,580)
Cash payments to employees for services (557,841) (197,226) (755,067) -
in Net Cash Provided(Used)by
Operating Activities • (543,101) (98,620) (641,721) (39,230)
Cash Flows from Non-Capital Financing Activities:
IFinancing Activities:
Cash transfer from other funds 648,790 9,100 657,890
Cash transfer to other funds - (100,000) (100,000) -
Due to other funds - 241,410
Taxes 9,550 - 9,550
11' Net Cash Provided(Used)by
Non-Capital Financing Activities 658,340 (90,900) 567,440 241,410
' Cash Flows from Capital and Related
Financing Activities:
Purchases of capital assets - (26,689) (26,689) (564,260)
rNet Cash Provided(Used)by Capital
and Related Financing Activities - (26,689) (26,689) (564,260)
Cash Flows from Investing Activities:
I Interest received (3,060) (383) (3,443) 464,280
•
Net Cash Provided(Used)by Investing
Activities (3,060) (383) (3,443) 464,280
II Net Increase(Decrease)in Cash
and Cash equivalents 112,179 (216,592) (104,413) 102,200
Cash and Cash Equivalents at
I Beginning of Year 81,861 2,432,180 2,514,041 19,620,196
Cash and Cash Equivalents at
End of Year $ 194,040 $ 2,215,588 $ 2,409,628 $ 19,722,396
IReconciliation of Operating income(Loss)to Net
Cash Provided (Used)by Operating Activities:
Operating income(loss) $ (1,114,064) $ 8,111 $ (1,105,953) $ (634,787)
Adjustments to reconcile operating income(loss)to
Inet cash provided (used)by operating activities:
Depreciation 633,651 243,256 876,907 562,571
(Increase)decrease in accounts receivable (74,652) (18,415) (93,067) -
Increase(decrease)in accounts payable 9,571 (331,816) (322,245) 32,986
I Increase(decrease)in accrued liabilities 2,393 244 2,637 -
Total Adjustments 570,963 (106,731) 464,232 595,557
Net Cash Provided(Used) by
I Operating Activities $ (543,101) $ (98,620) $ (641,721) $ (39,230)
Schedule of Noncash Transactions:
There were no non-cash transactions during the fiscal year.
II
See Notes to Financial Statements
27
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CITY OF RANCHO CUCAMONGA I
STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
JUNE 30,2006
Agency 1
Funds
Assets:
Pooled cash and investments $ 28,890,444
Receivables:
Accounts 6,960
Taxes 115,193
Interest 19,940
Restricted assets:
Cash and investments with fiscal agent 7,029,930
Total Assets $ 36,062,467
Liabilities:
Accounts payable $ 233,609
Accrued liabilities 5,942
Deposits payable 17,659,556
Due to other funds 41,404
Payable to trustee 18,121,956
Total Liabilities $ 36,062,467 1
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CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS •
JUNE 30,2006 '
I. SIGNIFICANT ACCOUNTING POLICIES
Note 1: Organization and Summary of Significant Accounting Policies
a. Description of Entity I
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 provision 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 goveming 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 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 Protection District,the Library and
the Public Financing Authority are managed by employees of the City. A portion of the
City's personnel costs is billed to these component units each year as appropriate.
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 I
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.
1
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
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 of Rancho Cucamonga. 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
j 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 govemment-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. 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.
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
•
Note 1: Organization and Summary of Significant Accounting Policies(Continued)
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.
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: I
• 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 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.
• 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.
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 1: Organization and Summary of Significant Accounting Policies(Continued)
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 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. Agency funds involve only the
receipt, temporary investment and remittance of fiduciary resources to individuals,
private organizations or other governments and/or other funds.
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 govemment's
policy to use restricted resources first,and then unrestricted resources as they are needed.
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.
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 1: Organization and Summary of Significant Accounting Policies(Continued) 1
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 or until market values
equal or exceed cost.
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 I
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 Z
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 I
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.
Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets
(e.g., roads, bridges, sidewalks and similar items), 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 $1,000 (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. In accordance with GASB Statement No.34,the City has reported its general
infrastructure assets.
34 1
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ICity of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies(Continued)
' 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
I 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.
I 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
Buildings 50
I Building improvements 10-40
Computer equipment 3-8
Vehicles 5
Furniture,fixtures, and other equipment 3-15
Infrastructure 10-75
Accrued Employee Benefits
IThe 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
I accrued when incurred in the government-wide financial statements,The City utilizes the
General Fund and the Special Revenue - Fire District 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
Iresignation 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
Itheir regular annual entitlement.
Sick leave is payable when an employee is unable to work because of illness. For City
I 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. For Fire District employees, sick leave
may be accumulated indefinitely or an employee with ten or more years of service is
I 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
I Employee Leave Balance Vacation
Type Pr Prior Calendar Year Conversion Rate
shift 108- 144 hours one-half
I shift 72- 108 hours
90- 120 hours one-fourth
40-hour one-half
40-hour 60-90 hours one-fourth
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 1: Organization and Summary of Significant Accounting Policies(Continued)
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 tentative
management plans that are subject to change.
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 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
preceding 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. '
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 1: Organization and Summary of Significant Accounting Policies(Continued)
' 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 includes those activities which involve police protection, emergency
preparedness and animal control.
' • Public Safety-Fire Protection includes activities of the fire protection district which
involved in the protection of people and property from fire.
• Engineering and Public Works includes all maintenance, engineering and capital
improvements which relate to streets,parks,flood control and other public facilities.
' • 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.
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 debts and the long-term portion of compensated absences
have not been included in the governmental fund activity." The detail of the
$330,984,250 long-term debt difference is as follows:
' Long-term debt:
Tax allocation bonds payable $ 311,005,000
Unamortized bond premium 4,493,603
Unamortized cost of issuance (3,795,512)
Loans payable 4,126,541
Notes payable 13,085,911
Claims and judgments payable 2,068,707
Net adjustment to reduce fund balance of total
governmental funds to arrive at net assets of
governmental activities $ 330,984,250
Explanation of certain differences between the govemmental fund statement of
revenues, expenditures and changes in fund balances and the government-wide
statement of activities:
37
City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
The governmental fund statement of revenues,expenditures and changes in fund
balances includes reconciliation between net change in fund balances of total
govemmental 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$72,086,552 difference are as follows:
Capital outlay $ 83,107,021
Depreciation expense (10,387,547)
Loss from disposition of fixed assets (632,922)
Net adjustment to increase net changes in fund
balances of total governmental funds to arrive at
changes in net assets of governmental activities $ 72,086,552
Another element of that reconciliation states that "repayment of long-term debt
principal consumes current financial resources of governmental funds while
reducing the long-term liabilities in the statement of net assets."Neither transaction,
however,has any effect on net assets.Also,governmental funds report the effect of
issuance costs, premiums, discounts and similar items when debt is first issued,
whereas these amounts are deferred and amortized in the statement of activities.
The details of this$6,260,212 difference are as follows:
Principal repayments:
Tax allocation bonds $ 6,130,000
Loans payable 1,292,655
Notes payable 235,442
Net changes in claims and judgments liability (1,397,8851
Net adjustment to decrease net changes in fund balance
of total governmental funds to arrive at changes in net
assets of governmental activities. $ 6,260,212
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.
•
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City of Rancho Cucamonga
•
Notes to Financial Statements(Continued)
Note 2: Stewardship, Compliance and Accountability(Continued)
' 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 2005-2006, the following funds had no adopted annual budgets:
• SB 140 •
• Masi Commerce Center
' • Major Urban Resource Library Grant
• Senior Outreach Grant
• Adult Education Act Grant
• Library Services&Technologies Act
' • Teen Connection Program Grant
• Signal Coordination Grant
• Teen Connection State Grant
I • Conservative Bond Act
• Safe Route to School Program
• Congestion Mitigation
• Milliken Land Transaction
' • MWD City Makeover Program Grant
• Youth Enrichment Grant
• Target Literacy Grant
' • Drink, Drive, Lose Grant
• 'Henderson/Wardman Drainage
• Pre-Disaster Mitigation Grant
• OTS 2005 State Seat Belt Grant
• Assessment District 84-2
• Regional Choice Transit Capital Improvement
• CFD 2000-01 South Etiwanda
' • CFD 2000-02 Rancho Cucamonga Corporate Park
• Proposition 12 Park Bond Act
• CFD 2004-02 Rancho Summit
' The above listed 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.
39
City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 2: Stewardship, Compliance and Accountability(Continued)
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 30,2006,amounted
to $37,599,071.
c. Deficit Fund Balances or Net Assets:
The following funds have a deficit at June 30, 2006:
Special Revenue Funds:
Community Development Block Grant $ (71,224)
California Literacy Campaign (9,801)
Used Oil Recycling Grant (22,346)
Local Law Enforcement Block Grant (23,876)
COPS in School Grant (45,837)
Safe Routes to School Program (68,668)
Congestion Mitigation (99,968)
Milliken Land Transaction (4,243)
Department of Homeland Security (1,837)
OTS Traffic Safety (38,302)
Federal Grant Fund- Dreier (178)
OTS Countdown Pedestrian Signals (555)
Senior Wellness/Transportation Program (105,308)
Justice Assistance Grant (216)
Baine County Library Grant (303,017)
Capital Projects Funds:
Assessment District 86-2 (41,128)
CFD 2001-01 (2,792,410)
CFD 2003-01 Project Fund (442,363)
Public Library Bond Act-2000 (3,188,962)
Proposition 40 Park Bond Act (5)
CFD 2004-01 Rancho Etiwanda (39)
The City expects to eliminate these deficits with anticipated future revenues from grants,
deferred payments and reimbursements.
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
III. DETAILED NOTES ON ALL FUNDS
' Note 3: Cash and Investments
As of June 30, 2006, cash and investments were reported in the accompanying financial
' statements as follows:
Governmental activities $ 452,059,112
Business-type activities 2,409,628
' Fiduciary funds 35,920,374
Total Cash and Investments $ 490,389,114
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 eamed
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 30,2006,the carrying amount of the City's deposits was$15,942,688,and the bank
balance was $22,300,626. The $6,357,938 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 $100,000 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:
' • 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 Agreements
• Investment Agreements
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 3: Cash and Investments (Continued)
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 30,2006,
the City did not have any investments in medium-term notes.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 30,2006,the City's investments in external investment pools and money market mutual
funds are unrated.
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, 2006, none of the City's deposits or investments were exposed to custodial ,
credit risk.
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Rancho Cucamonga Redevelopment Agency
Notes to Financial Statements (Continued)
1 Note 3: Cash and Investments (Continued)
IConcentration 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, 2006, in accordance with GASB Statement
I 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
'
• Federal Home Loan Bank
• Federal Home Loan Mortgage Corporation
• Federal National Mortgage Association
I • Investment Agreements
Investments guaranteed by the U.S. government and investments in mutual funds and
external investment pools are excluded from this:
IInterest Rate Risk
I 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
I 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.
IAs of June 30, 2006, the City had the following investments and original maturities:
Investment Maturities(In Years)
I 180 days
or less 180 days to 270 days to 3-5
years Fair
270 days 3 years Value
Investments
Local Agency Investment Fund $ 72,641,843 $ - $ - $ - $ 72,641,843
I US Treasury - 7,852,500 - - 7,852,500
Federal Governmental Agencies
Federal Farm Credit Bank - 11,280,661 44,477,344 - 55,758,005
II -
Federal Home Loan Bank 38,519,964 31,081,875 - 6,9,601,659
Federal Hone Loan Mortgage Corp. 7,931,848 16,632,965 49,604,055 74,166,868
Federal National Mortgage Assoc. 11,887,500 17,034,063 33,544,844 2,989,688 65,456,095
Investment Agreements 15,600,000 74,468,617 - - 90,068,617
IInvestments with Fiscal Agents:
Money Market Mutual Funds 38,898,639 - - - 38,898,639
I $146,959,830 $ 165,788,790 $ 158,708,118 $2,989,688 $474,446,426
•
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. 43
Rancho Cucamonga Redevelopment Agency
Notes to Financial Statements(Continued)
Note 4: Notes and Loans Receivables
Notes and loans receivables consist of the following at June 30,2006:
•
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 30,2006,the loan
receivable amounted to$331,886.
2. In August 1993,the Rancho Cucamonga Redevelopment Agency loaned$3,750,000 to
BLT Partnership No. 1 to enable BLT to finance a portion of the refunding of the 1984
Series A Issue of$9,500,000 Multi-Family Housing Mortgage Revenue Bonds(Western
Federal Savings and Loan Association Project).The loan was made in order to preserve
and extend the low and moderate income housing at a certain housing project owned by
BLT. The loan bears no interest. Principal payments of $140,000 per year were
scheduled to begin on June 1, 1997,and are to continue yearly until the maturity date of
June 1, 2023, at which time all remaining amounts shall be paid. As of June 30, 2006,
this loan had been sold to another developer'(LINC Pepperwood Housing Investors,LP)
and the balance of$3,750,000 rolled into another loan receivable,leaving a balance of
zero.
3. In September 1993, the Rancho Cucamonga Redevelopment Agency loaned
$4,888,500 to the Southern California Housing Development Corporation (SCHDC)to
enable the Corporation to purchase an apartment complex in which 42%of the units will
be provided for low and moderate housing. The loan bears no interest. Principal
payments of$162,950 begin September 1, 1994,and continue yearly until the maturity
date of September 1, 2023, at which time all remaining amounts shall be paid. On an
annual basis,the Agency can allow a credit equal to the payment,that would otherwise
be due as long as all the terms of the note have been followed. This credit has been
allowed for the past few years.The Agency loaned an additional$322,500 to SCHDC in
March 1995,to assist with the down payment on property. If the revenues are in excess
of the operating expenses, the excess will repay the note.At June 30,2003, it was not
expected that the$322,500 would be repaid;therefore,an allowance account was set up
for$322,500.The net balance at June 30,2006, was $4,888,500.
4. On August 26, 1996, the Rancho Cucamonga Redevelopment Agency and Frito-Lay, '
Inc. entered into a loan agreement for the expansion of an existing manufacturing
facility. Frito-Lay, Inc. will pay the Agency $603,172 in principal, together with 8%
interest,compounded annually and amortized over a ten-year period.Payments are due
in ten annual installments, the first such installment due and payable one year
subsequent to the commencement date and each successive installment due and
payable one year after the preceding due date. The outstanding balance at
June 30, 2006 was$52,924.
5. In January 1997, the Rancho Cucamonga Redevelopment 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 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 30,2006,an adjustment was made to correct the
balance;with the outstanding balance remaining at$3,047,629.
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Rancho Cucamonga Redevelopment Agency
Notes to Financial Statements (Continued)
Note 4: Notes and Loans Receivables(Continued)
' 6. 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, 2006, no payments have been
required,with the outstanding balance remaining at$13,000,000.
7. On April 19,2006,the Rancho Cucamonga Redevelopment 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 $20,350,000, including the rollover of the
•
existing loan of $3,750,000 with BLT Partnership No. 1 (see Item 2 above). 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. As of June 30,2006,the advances paid against this
line of credit amounted to $7,000,000.
8. On September 1,2005,the Rancho Cucamonga Redevelopment 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 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 tens
of 75 years (2080). As of June 30, 2006, the advances paid against this line of credit
amounted to$5,895,581.
' 9. On September 1,2005,the Rancho Cucamonga Redevelopment 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, 2006, the advances paid
against this line of credit amounted to $7,606,286.
' 45
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City of Rancho Cucamonga '
Notes to Financial Statements(Continued)
Note 4: Notes and Loans Receivables(Continued)
10. On March 9,2006,the Rancho Cucamonga Redevelopment 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, 2006, the advances paid against this line of credit
amounted to$856,800. ,
Total notes and loans receivables at June 30, 2006, amounted to$42,679,606.
•
Note 5: Capital Assets ,
Capital asset activity for the year ended June 30, 2006, was as follows:
Adjusted
Beginning Beginning Ending
Balance Adjustments Balance increases Decreases Transfers Balance
Governmental Activities:
Capital assets,not being depredated:
Land $ 75,231,008 $ - $ 75,231,008 $ 673,000 $ - $ - $ 75,904,008 ,
Construction-in-progress 18,927,833 - 18,927,833 25,417,253 - (4,592,897) 39,752,189
Total Capital Assets,
Not Being Depredated 94,158,841 - 94,158,841 26,090,253 - (4,592,897) 115,656,197 '
Capital accets,being depredated:
Building Improvement 85,066,007 - 85,066,007 1,290,358 - 4,592,897 90,949,262
Improvement other than buildings 6,452,004 - 6,452,004 4,734 - - 6,456,738 1
Equipment and vehicles 24,356,670 590 24,357,260 4,554,020 - - 28,911,280
Furniture and fixtures 1,299,350 - 1,299,350 127,512 - - 1,426,862
Infrastructure 443,178,500 39,926 443,218,426 51,604,376 1,571,612 - 493,251,190
Total Capital Assets, '
Being Depreciated 560,352,531 40,516 560,393,047 57,581,000 1,571,612 4,592,897 620,995,332
Less accumulated depreciation:
Building improvement "11,699,367 - 11,699,367 2,026,721 - .. 13,726,088 '
Improvement other than buildings 5,377,237 - • • 5,377,237 208,150 - - 5,585,387
Equipment and vehicles 17,780,785 (119,489) 17,661,296 2,107,140 - - 19,768,436
Furniture and fixtures 538,402 - 538,402 133,984 - - 672,386
Infrastructure 131,975,086 - 131,975,086 6,474,123 938,690 - 137,510,519 '
Total Accumulated
Depreciation 167,370,877 (119,489) 167,251,388 10,950,118 _ 938,690 - 177,262,816
Total Capital Assets, ,
Being Depredated,Net 392,981,654 160,005 393,141,659 46,630,882 632,922 4,592,897 443,732,516
Governmental Activities
Capital Assets,Net $ 487,140,495 $ 160,005 $ 487,300,500 $ 72,721,135 $ 632,922 $ - $ 559,388,713 '
I
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46
ICity of Rancho Cucamonga
Notes to Financial Statements (Continued)
INote 5: Capital Assets(Continued)
I Beginning Ending
Balance Increases Decreases Balance
Business-Tyne Activities:
Capital assets,not being depreciated: -
I Land $ 5,451,015 $ $ $ 5,451015
-Construction-in-progress
Total Capital Assets,
INot Being Depreciated 5,451,015 - - 5,451,015
Capital assets,being depreciated:
Building improvement 25,682,136 - - 25,682,136
I Improvement other than buildings 3,797,415 - - 3,797,415
Equipment and vehicles 1,408,987 26,689 1,435,676
Furniture and fixtures 6,003 6,003
Total Capital Assets,
I Being Depreciated 30,894,541 26,689 30,921,230
-
Less accumulated depredation:
Building improvement 5,367,778 642,039 - 6,009,817
I Improvement other than buildings 2,357,562 189,872 - 2,547,434
Equipment and vehicles 431,674 44,539 476,213
Furniture and fixtures 4,365 457 - 4,822
Total Accumulated
I Depredation 8,161,379 876,907 9,038,286
-
Total Capital Assets,
Being Depredated,Net 22,733,162 (850,218) - 21,882,944
IBusiness-Type Activities
Capital Assets,Net $ 28,184,177 $ (850,218) $ - $ 27,333,959
Depreciation expense was charged to functions/programs of the primary government as follows:
Government Activities:
I General government $ 1,373,609
Public safety 473,509
Public safety-fire protection 495,508
I Engineering and public works 7,008,708
Community development 715,443
Community services 320,770
Vehicle repacement fund 467,742
IData processing equip./technology fund 94,829
Total Governmental Activities $10,950,118
IBusiness-Type Activities:
Sports Complex $ 633,651 _
Municipal Utility 243,256
ITotal Business-Type Activites $ 876,907
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 6: Interfund Receivable,Payable and Transfers
The composition of interfund balances as of June 30, 2006,was as follows: '
Due To/From Other Funds
Due to Other Funds
RDA RDA Nonmajor
Capital Debt Governmental Agency
Funds Projects Service Funds Funds Total
Due From Other Funds:
General $ - $ 588,000 $ 4,278,258 $ 41,404 $ 4,907,662
Redevelopment Agency-
Capital Projects - - 48,267 - 48,267
Nonmajor Funds 400,630 - - - 400,630
Total $ 400,630 $ 588,000 S 4,326,525 $ 41,404 $ 5,356,559
Due to/from other funds were made to cover negative cash balance at June 30,2006,and to
reflect expenditures recorded in the Redevelopment Agency—Debt Service Fund related to
the General Fund.
Advances To/From Other Funds ,
Advances from Other Funds
Redevelopment Agency- Nonmajor
Funds Capital Projects Fund Govemmental Funds Total
Advances to Other Funds:
General Fund $ 43,373,247 $ 300,000 $ 43,673,247
Redevelopment Agency-
Capital Projects Fund - 4,348,838 4,348,838
Total $ 43,373,247 5 4,648,838 $ 48,022,085
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
$43,373,247 as of June 30,2006,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 30,2006, accrued unpaid interest owed on these loans
were$35,352,020.
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 30,2006,the advance
was$4,348,838.
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48
1
ICity of Rancho Cucamonga
Notes to Financial Statements (Continued)
INote 6: Interfund Receivable, Payable and Transfers(Continued)
I The$300,000 advance from the General Fund to the Park Development Fund was done on
March 5,1996,based on 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).
ITransfers Out
General POEMS'- Mnidpal NrxvrAor
Fund Dept Service Utility Funds Total
I Funds
Trmnfaa In
Genera $ - $ - $ 102000 $ 2550 $ 102,560
Redevelopment Agency-
I Capital Rt - 4,035,810 - - 4,035,810
Spats Comdex 648,793 648,790
Aridal Utility 9,100 - - - 9,100
. NonmajorFunds 1,033,070 1,254,544 - 52863 2,341,477
ITotal $ 1,690,960 $ 5,290,354 $ 100,000 $ 56,423 $ 7,137,737
IInterfund Transfers
The General Fund transferred $648,790 to the Sports Complex to cover budgeted
amounts.
IThe Rancho Cucamonga Redevelopment Agency Debt Service Fund transferred
$4,035,810 to the Rancho Cucamonga Redevelopment Agency Capital Project Fund to
cover the cost of operation and capital projects.
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49
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long-Term Debt Obligations I
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 30,2006:
Balance July 1,2005 Outstanding Due Within ,
July 1,2005 Adjustments As Adjusted Additions Repayments June 30,2006 One Year
Bonds:
Housing Set-Aside Tax '
Allocation Bonds-
1996 Issue $ 32,240,000 $ - $ 32,240,000 $ - $ 825,000 $ 31,415,000 $ 865,000
Tax Allocation Refunding
Bonds-1999 Issue 46,775,000 - 46,775,000 - 1,740,000 45,035,000 2,115,000
Tax Allocation Bonds
2001 Issue 72,440,000 - 72,440,000 - 615,000 71,825,000 10,000
Tax Allocation Bonds
2004 Issue 165,680,000 - 165,680,000 - 2,950,000 162,730,000 3,330,000
Total Bonds 317,135,000 - 317,135,000 - 6,130,000 311,005,000 6,320,000 I
Developer Loans:
Federal Bureau
of Reclamation 4,588,965 - 4,588,965 - 681,315 3,907,650 681,315 ,
Price Co. 830,231 - 830,231 - 611,340 218,891 -
Bank of New York 13,321,353 - 13,321,353 - 235,442 13,085,911 256,567
Total Developer
Loans 18,740,549 - 18,740,549 - 1,528,097 17,212,452 937,882
Claims and judgments payable 483,016 187,806 670,822 1,723,667 325,782 2,068,707 550,000
Accrued employee benefits 2,100,044 3,857,825 5,957,869 - 968,845 572,711 6,354,003 610,000 I
Total $ 338,458,609 $ 4,045,631 $ 342.504,240 $ 2,692,512 $ 8,556,590 336,640,162 $ 8,417,882
Unamortized bond premium 4,493,603 '
$ 341,133,765
A description of individual components of long-term debt outstanding as of June 30, 2006, is as '
follows:
Tax Allocation Bonds
I
1. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,
1996 Housing Set-Aside Tax Allocation Bonds,$37,665,000.These bonds are dated ,
September 1, 1996, and were issued in order: a) to repay the note issued by the
Agency to Sanwa Bank in the remaining principal amount of$20,783,487; b)to pay
off the non-taxable term loan to Sanwa Bank in the principal amount of$5,841,301
plus prepayment penalties; c) to complete the projects for which the loans were ,
originated, namely Mountainsides Monterey Village and Sycamore Springs; and
d)to make grants to the Southern California Housing Development Corporation and
to the Northtown Housing Development Corporation. The issue consists of
• $8,970,000 Serial Bonds with maturities beginning September 1, 1997 through '
September 1, 2008, and $28,695,000 term bonds maturing thereafter. Interest is
payable semi-annually on March 1 and September 1 of each year commencing
March 1, 1997.The bonds mature in annual installments ranging from $585,000 to '
$2,375,000 from September 1, 1997 to September 1,2026,and bear interest ranging
from 4.50% to% 5.25%.
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50 I
ICity of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long-Term Debt Obligations(Continued)
I Bonds maturing on or before September 1,2006,are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2007, 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, 2006. The bonds maturing
I September 1, 2011; September 1,2016; September 1, 2021 and September 1, 2026,
are subject to mandatory redemption in part from sinking account installments on
September 1, 2009, and on each September 1 thereafter, up to and including
September 1, 2026. The balance at June 30, 2006 amounted to $31,415,000.
IThe following schedule illustrates the debt service requirements to maturity for the
1996 Housing Set-Aside Tax Allocation Bonds as of June 30, 2006:
I
•
Principal Interest
2006-2007 $ 865,000 $ 1,616,230
I 2007-2008 905,000
950,000 1,571,528
2008-2009 1,523,513
2009-2010 1,005,000 1,473,450
2010-2011 1,055,000 1,421,950
I
2011-2016 6,125,000 6,219,213
2016-2021 7,915,000 4,387,556
2021-2026 10,220,000 2,019,938
I2026-2027 2,375,000 62,344
Total $ 31,415,000 $ 20,295,722
I2. Rancho Cucamonga Redevelopment Agency, Rancho Development Project,
1999 Tax Allocation Refunding Bonds, $54,945,000. These bonds are dated
I 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
1 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%to5.25%.
I 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
I 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
ll September 1, 2020.
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City of Rancho Cucamonga ,
Notes to Financial Statements(Continued)
Note 7: Long-Term Debt Obligations(Continued)
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, 2006, amounted to$45,035,000.
The following schedule illustrates the debt service requirements to maturity for the
1999 Tax Allocation Refunding Bonds as of June 30, 2006:
Principal Interest '
2006-2007 $ 2,115,000 $ 2,216,028
2007-2008 2,210,000 2,121,935
2008-2009 2,310,000 2,020,185
2009-2010 2,420,000 1,909,580
2010-2011 2,530,000 1,791,385
2011-2016 14,620,000 6,887,715
2016-2021 18,830,000 2,573,550
Total $ 45,035,000 $ 19,520,378
52
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
' Note 7: Long-Term Debt Obligations (Continued)
' 3. 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
1 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
1 • 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
balance at June 30, 2006, amounted to $71,825,000.
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 7: Long-Term Debt Obligations(Continued)
The following schedule illustrates the debt service requirements to maturity for the 2001
Tax Allocation Bonds as of June 30, 2006:
Principal Interest
2006-2007 $ 10,000 $ 3,721,994
2007-2008 10,000 3,721,494
2008-2009 10,000 3,720,994
2009-2010 10,000 3,720,494
2010-2011 10,000 3,719,994
2011-2016 65,000 18,590,844
2016-2021 85,000 18,572,594
2021-2026 19,285,000 17,321,128
2026-2031 52,340,000 6,974,100
Total $ 71,825,000 $ 80,063,636
4. 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 i)to refund and defease the Agency's$52,225,000 outstanding principal
amount Rancho Redevelopment Project 1994 Tax Allocation Refunding Bonds,and ii)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 I
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.
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.
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54 I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long-Term Debt Obligations (Continued)
The Agency has entered into cooperative agreements with taxing agencies affected by
the Redevelopment Project.Such agreements have been entered into with(i)the Chino
Basin Municipal Water District,(ii)the County of San Bernardino on behalf of the County
Free Library and the San Bernardino County Flood Control District,(Iii)the Cucamonga
County Water District, (iv)the Foothill Fire Protection District, and (v) 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
I 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.
IThe balance at June 30, 2006, amounted to $162,730,000, plus unamortized bond
premium of$4,493,603.
The following schedule illustrates the debt service requirements to maturity for the 2004
Tax Allocation Bonds as of June 30, 2006:
' Principal Interest
2006-2007 $ 3,330,000 $ 7,022,790
2007-2008 3,475,000 , 6,913,115
2008-2009 3,545,000
3,700,000 6,798,603
2009-2010 6,635,590
2010-2011 3,870,000 6,455,590
j 2011-2016 22,225,000 29,411,475
2016-2021 27,770,000 23,775,128
2021-2026 38,825,000 15,906,478
2026-2031 21,275,000 10,278,225
2031-2033 34,715,000 1,579,388
Total $162,730,000 $114,776,382
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
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 30,2006,amounted to
$3,907,650.
The following schedule illustrates the debt service requirements to maturity as of
June 30, 2006:
Principal Interest
2006-2007 $ 681,315 $ -
2007-2008 681,315 -
2008-2009 681,315 -
2009-2010 681,315 -
2010-2011 681,315 -
2011-2012 501,075 -
Total $ 3,907,650 $
2. In December of 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, which included the acquisition of approximately 13 acres of land. The note
bears interest at the rate of 9% per annum. The Agency shall pay the Developer
quarterly payments amounting to 50% of taxes derived from the imposition of the
Bradley Bums 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 Price Parcel. In the event that the debt
service payments are insufficient to fully discharge the principal and interest on this note
within the 23 years, then in such event, the unpaid balance of principal and accrued
interest,if any,shall be deemed forgiven,Therefore,accrued interest is not reported on
the financial statements. The balance at June 30, 2006, amounted to $218,891. The
note does not have a fixed amortization as the debt service payments are based on tax
revenue collection.
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
' Note 7: Long-Term Debt Obligations(Continued)
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
I 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 30,2006, amounted to$13,085,911.
' The following schedule illustrates the debt service requirements to maturity as of
June 30, 2006:
Principal Interest
' 2006-2007 $ 256,567 $ 1,143,433
2007-2008 279,589 1,120,411
2008-2009 304,676 1,095,324
2009-2010 332,013 1,067,987
2010-2011 361,803 1,038,197
2011-2016 2,358,294 4,641,706
' 2016-2021 3,623,988 3,376,012
2021-2026 5,568,981 1,431,019
Total $ 13,085,911 $ 14,914,089
' 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 General Fund and the Fire District Fund.
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Other Special Obligations
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
Bonds,Senior Lien Bonds and Subordinate Lien Bonds are not reflected in the Statement on 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 30,2006, were as follows:
Outstanding ,
Amount at
June 30,2006
City of Rancho Cucamonga:
Reassessment District 1999-1 $ 2,590,000
Assessment District 93-1 2,485,000
Community Facilities District No. 93-3 3,800,000
Community Facilities District No. 88-2 2,240,000
Community Facilities District No.2000-01 1,240,000
Community Facilities District No.2000-02 6,490,000
Community Facilities District No.2001-01 Series A 13,790,000
Community Facilities District No.2001-01 Series B 910,000
Community Facilities District No.200301 Series 2003-A 14,645,000
Community Facilities District No.2003-01 Series 2003-B 2,855,000
Community Facilities District No.2000-03 9,835,000
Rancho Cucamonga Redevelopment Agency.
Multi-Family Housing Revenue Bond:
Series 1997A 3,136,500
Series 1997B 287,558
Total $ 64,304,058 • 1
IV. OTHER INFORMATION
Note 9: Pension Plan Obligations
Plan Description
The City and Fire District contribute 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 Califomia. 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.
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
tNote 9: Pension Plan Obligations(Continued)
Funding Policy
Participants are required to contribute 8%(9%for safety employees)of their annual covered
salary. The City and Fire District make the contributions required of City and Fire District
' employees on their behalf and for their account. The City and Fire District are required to
contribute at an actuarially determined rate; the current rate as a percentage of annual
covered payroll is 11.149%for the City non-safety employees, 14.630%for Fire District non-
' safety employees and 21.22% for Fire District safety employees. The contribution
requirements of plan members and the City are established and maybe amended by PERS.
Annual Pension Cost(APC)
For fiscal year 2005-2006, the City and Fire District's annual pension costs of$3,969,997
and$2,376,567 respectively,for PERS were equal to the City and Fire District's required and
actual contributions. The required contributions were determined as part of the
June 30, 2005, 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 30,2005
Actuarial Cost Method Entry Age Actuarial Cost Method
' Amortization Method Level Percent of Payroll
Average Remaining Period City: 25 years as of the Valuation Date
Fire Non-Safety: 16 years as of the
Valuation Date
' Fire Safety: 17 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 3.25% 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 CaIPERS. 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 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.
59
City of Rancho Cucamonga '
Notes to Financial Statements(Continued)
Note 9: Pension Plan Obligations (Continued) '
Three-Year Trend Information for PERS '
(Amounts in Thousands)
Annual Pension Percentage of Net Pension '
Fiscal Year Cost(APC) APC Contributed Obligation
06/30/2004 $ 2,848 100% $ -
06/30/2005 $ 5,240 100% $ - ,
06/30/2006 $ 6,347 100% $ -
•
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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
6/30/03 $ 55,649 $ 59,690 $ (4,041) 93.2 °A, $ 18,916 21.4 % '
6/30/04 $ 60,481 $ 64,842 $ (4,361) 93.3 % $ 18,321 23.8 %
6/30/05 $ 67,629 $ 72,000 $ (4,371) 93.9 % $ 18,977 23.0 %
The Rancho Cucamonga Fire Protection District participates in risk pooling. Risk pooling I
consists of combining assets and liabilities across employers to produce large groups where the
impact of a catastrophic demographic event is shared among all employers of the same risk pool. '
Participation in risk pools is mandatory for all rate plans with less than 100 active members.
Mandated participation in risk pools was initially based on the active membership of each rate
plan as of June 30,2003. The implementation of risk pools was done in a way that minimizes
the impact on employer contribution rates. The first year in risk pools,the employer contribution '
rates are almost identical to what the rates would have been outside pools. Future rates will be
based on the experience of each pool. Pooling will reduce the volatility of future employer rates.
Mandated participation will occur on an annual basis. If on any valuation date starting with the
June 30,2003, valuation,a rate plan has less than 100 active members, It will be mandated in ,
one of the risk pools effective on that valuation date.
Note 10: PARS Retirement Enhancement Plan
Plan Description ,
Plan Description - The City of Rancho Cucamonga sponsors the PARS Retirement t
Enhancement Plan. The Plan provides pension benefits to miscellaneous members(Tier 1),
the city manager(Tier 2),and city council members(Tier 3). The Tier 1 and Tier 3 benefit is
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 CaIPERS 2.5%at 55 formula. '
Sample rates are as follows:
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
INote 10: PARS Retirement Enhancement Plan (Continued)
' Age Tier 1 Tier 2
55 0.000% 0.500%
56 0.100 0.500
I
57 0.200 0.500
58 0.300 0.500
59 0.400 0.500
I60+ 0.500 0.500
Benefits are increased by a 2%annual cost of living adjustment after retirement.There are
no employee contributions for either tier.
' Funding Policy
I 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.
Annual Pension Cost
I 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
I 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.
I For calendar year ending June 30, 2006, the City's annual required contribution is
$1,029,000. The City's actual contribution was$1,029,000. The required contribution was
based on the June 30,2004 actuarial valuation using the entry age normal(level percentage
of pay) actuarial cost method. The actuarial assumptions included (a) 7.0% investment
I return (net of administrative expenses), (b)CaIPERS 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
Icomponent of 3.0%.
The unfunded actuarial accrued liability is being amortized as a level percent of pay. The
amortization periods are(1)20 years for initial unfunded accrued liability(from July 1,2002),
I (2) 15 years for gains/losses, (3) 20 years for plan amendments, and (4) 20 years for
assumption changes.
The following table provides 4 years of historical information of the Annual Pension Cost:
IAnnual Pension
• Cost(APC) Percentage of Net Pension
I Year Ending (in Thousands) APC Contributed Obligation
6/30/2003 $ 736 100% $
6/30/2004 857 100% -
I 6/30/2005 965
1 100% _
6/30/2006 1,029 100%
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City of Rancho Cucamonga '
Notes to Financial Statements (Continued)
Note 10: PARS Retirement Enhancement Plan (Continued) • '
Schedule Of Funding Progress '
•
(Amounts in Thousands)
Unfunded t
Actuarial Actuarial Actuarial Actuarial UAAL as a%
Valuation Value of Accrued Accrued Funded Covered of Covered
Date Assets Liability Liability Ratio Payroll Payroll
07/01/2002 $ - $ 4,664 $ 4,664 0.0% $ 16,759 27.8% 1
07/01/2004 • 1,640 7,999 6,359 20.5% 17,031 37.3%
07/01/2006 3,830 10,144 6,314 37.8% 20,767 30.4% '
Actuarial valuation is performed every other year.
•
Note 11: Post-Employment Benefits
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
District recognizes the cost of providing these benefits by recording the insurance premiums as
expenditures. The cost for 35 retirees was $399,586 for the fiscal year ended June 30,2006.
' Note 12: Fund Equity and Net Assets Restatement '
Beginning fund balances have be restated as follows: '
Major governmental funds:
General Fund
To remove the non current portion of compensated ,
absences liability out of the fund $ 2,811,371
To remove the non current portion of claims and .
judgments liability out of the fund 187,806 '
To restate liability under accrued (170,072)
$ 2,829,105
Redevelopment Agency-Capital Project • '
To reclass prior year expenditure belonging to the Public
Library Bond Act-2000 Fund $ 1,376,266 '
To restate the advances to other funds for amount
incorrectly recorded in prior year (194,424)
$ 1,181,842 '
Non-major governmental funds:
Drainage Facility
To restate accounts receivable over accrued in prior year $ (193,108) '
Local Law Enforcement Block Grant
To restate accounts payable over accrued in prior year $ 31,203 '
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City of Rancho Cucamonga
' Notes to Financial Statements(Continued)
Note 12: Fund Equity and Net Assets Restatement(Continued)
' AB 2928 Traffic Congestion Releif
To reclass prior year revenue recorded to the incorrect fund $ (1,320,000)
' Proposition 42-Traffic Congestion Mitigation
To reclass prior year revenue recorded to the incorrect fund $ 1,320,000
' Fire District
To remove the non current portion of compensated
absences liability out of the fund $ 1,046,454
tCFD 2001-01
To restate accounts receivable over accrued in prior year $ (112,594)
' To restate the advances from other funds for amount
incorrectly recorded in prior year 177,925
$ 65,331
' CFD 2003-01 Project Fund
To restate the advances from other funds for amount
incorrectly recorded in prior year $ 16,499
Beginning net assets has been restated as follows:
' Governmental Activities:
To restate beginning accounts receivable balance for
amounts over accrued in prior year $ (305,702)
' To restate accounts payable and accrued liabilities at
July 1, 2005 (144,708)
To agree capital assets to detail record at July 1, 2005 160,025
' $ (290,385)
' 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$10,000,000.
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.
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City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 13: Summary Disclosure of Self-Insurance Contingencies(Continued)
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, 2006, which can be obtained from Public Agency Risk Sharing
Authority of Califomia, Sacramento, California.
Fire Protection District Disclosure of Self Insurance Contingencies
For general liability, the Fire Protection 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 $10,000 for Management Liability claims. The insurance
coverage in excess of the $1,000,000, up to $10,000,000, is provided by American
Alternative Insurance Corporation. '
Effective, June 29, 1989, the 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 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, 2006, which can be
obtained from the Fire Agencies Insurance Risk Authority, Novato, California.
For workers compensation,the Fire Protection District is,self-insured for the first$350,000 on
each workers compensation claim as a member of the Public Agency Self-Insurance System
(PASTS)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 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 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 30,2006,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 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.
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City of Rancho Cucamonga
' Notes to Financial Statements (Continued)
Note 13: Summary Disclosure of Self-Insurance Contingencies(Continued)
The City and the 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
$7,130,733 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 Protection District combined:
' Current Year Claims
Beginning and Changes in Claim Ending
Fiscal Year Balance Estimates Payments Balance
' 2004-2005 $ 143,296 $ 867,518 $ (339,992) $ 670,822
2005-2006 $ 670,822 $ 1,723,667 $ (325,782) $ 2,068,707
' Note 14: West End Communications Financing Authority
The West End Communications Financing Authority was formed by a joint exercise of powers
agreement dated February 21, 1990, and amended February 7, 1991, pursuant to the Joint
' Exercise of Powers Law of the State of California.It was established for the purpose of financing
public improvements through the acquisition, construction and improvement thereof by the
Authority. Separate financial statements may be obtained from the Authority.
' The Authority's membership consists of the City of Chino,the City of Ontario,the City of Rancho
Cucamonga, the City of Montclair, the City of Upland, the Chino Valley Fire District, the
Cucamonga County Water District,Ontario International Airport and the Rancho Cucamonga Fire
' Protection District.The City of Rancho Cucamonga's share of participation is 9.46%.The Board
of Directors is comprised of the Chief Executive Officer and Finance Director of each member
agency. Each Director has one vote over budgeting and financial matters, except for the
Cucamonga County Water District and Ontario International Airport, who have chosen not to
participate on the Board of Directors.The Authority is a public entity separate from the agencies,
and is not included in the financial statements of those entities.The City of Rancho Cucamonga
does not have an equity interest in the Authority.
' Note 15: Recent Legislation
During 1995, the California Supreme Court issued a decision, which reinstated California's
' Proposition 62's voter-approval requirement for general taxes.As a result of this ruling,questions
have arisen regarding the ability of general law cities to continue to assess utility user and other
form of taxes, which were not approved by the voters. Also, recently the voters approved
Proposition 218 which required that certain forms of taxes to be approved by the voters.As of the
' date of this report,a determination of whether future collection of this tax can continue cannot be
determined.
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City of Rancho Cucamonga
Notes to Financial Statements(Continued) '
Note 16: Subsequent Events
In July 2006, the City of Rancho Cucamonga, on behalf of the Community Facility District No.
2004-01 (Rancho Etiwanda Estate)and under the Mello-Roos Community Facilities Act of 1982,
issued 2006 Special Tax Bonds in the amount of $43,545,000 to provide financing for street,
landscaping, storm drains and park facilities to be owned by the City, school facilities to be
owned by Etiwanda School District and Chaffey Joint Union High School District, water and
sewer facilities to be owned by the Cucamonga County Valley Water District and the Inland
Empire Utilities Agency,and flood control and open space property to be owned by the County of
San Bernardino and the San Bernardino County Flood Control District.
Subsequent to June 30,2006,the interest rate on loans payable and advances between the City
and the Redevelopment Agency was reduced from 12%to the LAIF rate at July 3id',2006 which
was 4.79%.
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ICITY 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.
t 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.
Systems Development 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.
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.
' Pedestrian Grants 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 - ISTEA (formerly FAU) is a• federal grant funding source of 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.
I
I . CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
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
tflood control projects in that district.
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).
ISouth 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) - 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.
ILibrary 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; however, full implementation of City library services did not begin until September 1994.
Metrolink Fund - Established to account for the commuter rail project (Metrolink Station) being funded by
' a combined source of State Proposition 108 (Passenger Rail & Clean Air Bond Act of 1990) and San
Bernardino County Measure I revenues allotted to the City through an agreement with San Bernardino
Associated Governments (SANBAG).
California Literacy Campaign Grant Fund -The California Literacy Campaign Grant is administered by the
State Library of California for the purpose of promoting literacy.
' Families for Literacy Program - Funded by the California State Library through a competitive grant
process, the Families for Literacy Program provides monies to staff programs targeting 0 through 5 year
old youngsters of illiterate parents. The emphasis on this program is to break the cycle of illiteracy by
creating "reading ready" youngsters by the time they enter the school system. The applying agencies
' must have an existing Adult Literacy Program. No other matching funds are required
Maior Urban Resource Library Grant Fund —Awarded each year by the California State Library, this grant
' program is funded through the Federal Library Services and Construction Act. Awarded on application to
public libraries servicing a population in excess of 100,000, the funds must be used to purchase business
reference resources.
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CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
' (Continued)
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.
Local Law Enforcement Block Grant - Established to account for one-time federal grants awarded by the
Bureau of Justice Assistance in 2000, 2001, and 2002. The total grant awards were $84,172, $83,118,
' and $64,121, respectively, and had matching requirements ranging from 9% to 11%. The funds were
used to purchase radios for the County-wide network system (Motorola MTS 2000 portable radios), to
purchase pre-emptive devices and thermal imaging cameras, and for construction of a helipad on the roof
of the Public Safety Building.
California Law Enforcement - Established to account for a program administered by the State Controller
that is intended to provide one-time grants to local law enforement agencies for purchase of high
' technology equipment.
COPS In Schools Grant - 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.
Senior Outreach Grant Fund — Established to account for a grant from the San Bernardino County
' Department of Aging and Adult Services. The grant requires matching funds of 10%. Funds from this
grant will provide bi-lingual services and materials to be used to market the Rancho Cucamonga Senior
Center, its programs, services and activities.
' Adult Education Act Grant Fund - Established to account for a $3,500 grant to the Rancho Cucamonga
Public Library from the Federal Department of Education. The funds are earmarked for adult literacy
services and are restricted to use for training and education of volunteers and staff with the "West End
' Literacy League," the joint literacy program operated by the Rancho Cucamonga Public Library, in
partnership with the Upland Public Library. This competitive grant requires no matching funds and is
available, on application, on a year-to-year basis.
' Library Services and Technologies Act - 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.
AB2928 Traffic Congestion Relief Fund - Established to account for the revenue and disbursement of
State AB 2928 funds allocated for transportation purposes.
' CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
' (Continued)
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.
Teen Connection State Grant - 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.
' Signal Coordination Grant — The Signal Coordination Grant fund is comprised of grant monies received
from the San Manuel Band of Mission Indians for traffic congestion relief projects. The monies received
represent a one-time discretionary grant of funds to various municipalities within San Bernardino County
' for construction of transportation related projects.
Teen Connection Program Grant - 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.
Safe Routes to School Program Grant—The Safe Routes to School Program fund is comprised of grant
' 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.
Congestion Mitigation — Established to account for monies provided by the Federal Highway
Administration as part of its Congestion Mitigation and Air Quality (CMAQ) Improvement Program. The
federal funds are administered by the California Department of Transportation and are available for
surface transportation and other related projects that contribute to air quality improvements and reduce
congestion.
' Foothill Boulevard Maintenance -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.
Milliken Land Transaction-The family of Ralph M. Lewis, in conjunction with Lewis Homes, Inc., donated
$2,000,000 to the City for the development of the Community Center in Central Park.
MWD City Makeover Program Grant — This grant program was established by the Metropolitan Water
District (MWD) to lessen the region's outdoor water use. The City's share of the grant will provide
resources for drought tolerant landscaping, walking paths, and an irrigations system for the six acres
surrounding the Sam Maloof residence and workshop.
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CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
' (Continued)
Code Enforcement Grant Program - This grant was awarded by the State of California Department of
' Housing to purchase various equipment and contract services to improve current Code Enforcement staff
equipment, services to the community and staff safety. There are no matching funds required for this
grant.
Youth Enrichment Services Grant - The Youth Enrichment Services (YES) program is a three-year
operational grant addressing the delivery of programs and services to families with children ages 0-5. It
will focus on four main service areas at three new locations. Year 1 will focus on the Mulberry Learning
' Center, Year 2-Lions East Community Center and Year 3-the proposed Etiwanda Learning Center. The
YES program is funded by the Children and Families Commission for San Bernardino County. The
current year's budget reflects funding for Year 2.
Target Literacy Grant -This fund is administered through a grant from Target Stores. The grant provided
supplemental funding for the City's Youth Enrichment Services (YES) program. The YES program
provides resources for families with children under 5 years of age. The Target Grant helped to provide
materials for the older siblings in those families between the ages of 6— 10.
Drink, Drive, Lose Grant - This grant was awarded by the State of California Office of Traffic Safety to
provide supplementary funding for overtime costs incurred during sobriety checkpoints. The overall goal
of the project is to reduce the number of victims killed and injured as a result of alcohol-involved crashes.
Department of Homeland Security Grant -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.
' COPS/Dreier EOC Grant - This COPS 2003 Technology Grant in the amount of$155,980 was awarded
by the U.S. Department of Justice, Office of Community Oriented Policing Services. The funds will be
' utilized to purchase equipment, software and related contract services to improve the technology and
automation capabilities within the Emergency Operations Center (EOC) at City Hall. There are no
matching funds required for this grant.
OTS Traffic Safety Grant — This grant was awarded by the State of California Office of Traffic Safety to
provide supplementary funding for two motorcycle officers and related equipment for the Police
Department.
Henderson/Wardman Drainage - The Henderson/Wardman Drainage fund is a developer impact fee
supported fund for the construction of storm drain improvements in the Henderson/Wardman drainage
area.
Integrated Waste Management— Established to account for AB939 recycling fee revenues from the City's
refuse haulers and can only be used for the City's Household Hazardous Waste Disposal program.
Assembly Bill 939 is a law that was passed by the State of California that mandates that all cities divert a
specified percentage of their solid waste from their landfills in accordance with established deadlines.
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.
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' CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
Pre-Disaster Mitigation Grant — Established to account for a grant awarded by the State of California
Governor's Office of Emergency Services to provide fundingfor the City's hazard mitigation plan.
Prop. 42 Traffic Congestion Mitigation - 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.
OTS Countdown Pedestrian Signals -This project utilizes State of California Office of Traffic Safety grant
funds to obtain countdown pedestrian signals for installation at approximately 13 signalized intersections
(not on the Federal Aid Highway System). A portion of these funds may also be utilized by staff to attend
traffic and transportation related conferences.
Senior Wellness/Transportation Program - Through funding from the Federal Department of Health and
Human Services/Administration on Aging, the Senior Wellness and Transportation Program implements
' senior physical fitness classes and educational workshops, develops a Resource Library of senior related
health and fitness information, establishes an Adaptative Technology Center for seniors with disabilities,
host a regional conference on Healthy Aging and provides free door-to-door transportation services for
shut-in seniors throughout the community to bring them to the James L. Brulte Senior Center
' thereby providing them the opportunity to participate in classes, programs, workshops and activities that
will enhance their lives. Expected outcomes of the grant will be to improve the health, physical fitness,
vitality and quality of lives of seniors who normally would not be able to attend the Senior Center due to
' limited transportation.
Justice Assistance Grant-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 for the 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.
' Biane County Library Grant - The Biane County Library Grant fund consists of allocations received from
County Supervisor Paul Biane through County Supervisor discretionary funds. The allocations are used
for the enhancement of library services at Rancho Cucamonga Public Library, which are available to all
' San Bernardino County residents. The amount varies from year to year, as does the specific project the
funds are contracted to provide.
' Fire District Fund - Established to account for the revenue and disbursement of funds received by the
Rancho Cucamonga Fire Protection District in the course of that agency's fire protection services.
1
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.
CFD 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 Community
' Facilities 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.
Regional Choice Transit Capital Improvement - The Regional Choice Transit Capital grant is a federal
grant funding source administered by the State of California and passed through to the San Bernardino
Associated Governments (SANBAG). The grant is part of the Intermodal Surface Transportation
Efficiency Act (ISTEA). Funds received by the City from SANBAG will be used to construct Phase 2 of
the Metrolink Station.
Community Facilities District 2000-01 South Etiwanda — 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
Ibonds under the Mello-Roos Community Facilities Act of 1982.
Community Facilities District 2000-02 Rancho Cucamonga Corporate Park - 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— 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 - 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.
' Capital Projects Funds
(Continued)
' Community Facilities 2003-01 Proiect 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
t 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.
' Public Library Bond Act 2000 — This grant is from funds made available by the California Reading and
0 Literacy Improvement and Public Library Construction and Renovation Bond Act of 2000 for the
1 construction of the Victoria Gardens Library.
Prop 12 Park Bond Act — The Block Grant Program funds are for the acquisition and/or development of
high priority projects that satisfy the most urgent park and recreation needs, with emphasis on unmet
needs in the most heavily populated and more economically disadvantaged areas within each jurisdiction.
These funds are allocated on the basis of population. The Program requires a minimum local match of
30% and will be used for the development of Central.Park. The Per Capita Program is intended to meet
' the urgent need for safe, open and accessible local park and recreational facilities for increased
recreational opportunities that provide positive alternatives to social problems. These funds are allocated
on the basis of population. There are no matching requirements under this Program.
Prop 40 Park Bond Act - Establishes the California Clean Water, Clean Air, Safe Neighborhood Parks,
and Coastal Protection Act of 2002 to maintain a high quality of life for California's growing population by
continuing to invest in parks and recreation facilities, as well as protect the state's natural and historical
resources. These funds will be used for the development of Central Park.
Community Facilities District 2004-01 Rancho Etiwanda -Established to account for monies deposited by
developers for initial consulting and administrative costs and expenses related to a proposed public
1 financing district.
Community Facilities District 2003-01 Cultural Center - 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 2004-02 Rancho Summit - Established to account for the receipt and
disbursement of funds used in the acquisition and construction of facilities consisting primarily of a park,
an equestrian center, a ball field and landscaping improvements. Financing was provided by the sale of
' bonds under the Mello-Roos Community Facilities Act of 1982.
Community Facilities District 2006-01 Vintner's Grove - 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 - Established to account for monies deposited
by developers for initial consulting and administrative costs and expenses related to a proposed public
' financing district.
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
Special Revenue Funds . '
Park '
Gas Tax SB 325 Recreation Development
Assets:
Pooled cash and investments $ 2,765,147 $ 5,690 $ 2,392,791 $ 13,422,585
Receivables: '
Accounts 281,902 - - 16,202
Taxes - - - -
Interest - 5,824 11 4,523 30,291 ,
Deferred loans - - - -
Grants - - - -
Prepaid costs - - 14,250 -
Due from other funds - - - - '
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 3,052,873 $ 5,701 $ 2,411,564 $ 13,469,078 '
•
Liabilities and Fund Balances:
. Liabilities:,
Accounts payable $ 153,942 $ - $ 67,238 $ 119,905 '
Accrued liabilities 21,817 - 31,433 • 1,370
Due to other funds - - - -
Deferred revenue - - - -
Unearned revenue - - 281,262 1,595 '
Advances from other funds - - - 300,000
Deposits payable - - - -
Due to other governments - - - -
Total Liabilities 175,759 - 379,933 - 422,870 '
Fund Balances: •
Reserved: ,
Reserved for encumbrances 25,332 - 671 358,627
Reserved for prepaid costs - - 14,250 -
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement . 852,870 - - - '
Reserved for land acquisition - - - -
Reserved for capital projects - - 2,801,000
Unreserved:
Designated for workers compensation insurance - - - - '
Designated for employee leave payouts - - - -
Designated for capital projects. - - - -
Designated for working capital - - - -
Undesignated . 1,998,912 5,701 2,016,710 9,886,581 '
Total Fund Balances 2,877,114 5,701 2,031,631 13,046,208
Total Fund Equity 2,877,114 5,701 2,031,631 13,046,208
Total Liabilities and Fund Balances $ 3,052,873 $ 5,701 $ 2,411,564 $ 13,469,078 '
I
I
68
' CITY OF RANCHO CUCAMONGA (Continued)
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
' Special Revenue Funds
Landscape
I - Lighting Maintenance Systems
Beautification Districts Districts Development
Assets:
Pooled cash and investments $ 3,038,721 $ 4,460,774 $ 12,321,672 $ 18,073,760
I Receivables: .
Accounts 3,278 181,124
Taxes - 39,053 151,017 -
Interest 6,975 10,140 28,162 39,734
- - -
' Deferred loans -
_
Grants
-
Prepaid costs - - - -
Due from other funds - - - - -
I Restricted assets:
-
Cash and investments with fiscal agents
-
Total Assets $ 3,045,696 $ 4,509,967 $ 12,504,129 $ 18,294,618
I Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 74,228 $ 88,616 $ 497,528 $ 575,750
I Accrued liabilities - - 32,668 11,836
- -
Due to other funds
Deferred revenue - - - -
Unearned revenue 93,407 - - -
I Advances from other funds _ _-
Deposits payable
D
- - -
ue to other governments -
- -
-
I Total Liabilities 167,635 88,616 530,196 587,586
Fund Balances:
Reserved: .
I Reserved for encumbrances 540,694 12,576 511,301 2,759,636
- -
Reserved for prepaid costs
Reserved for radio system acquisition -
- - -
Reserved for vehicle and equipment replacement - - - -
I Reserved for land acquisition
- -
-
Reserved for capital projects 2,887,371 5,972,699 10,875,400
Unreserved: .
Designated for workers compensation insurance - - -
-
- - -
-
I Designated for employee leave payouts _
Designated for capital projects
-
Designated for working capital - 1,521,404 5,489,933 -
Undesignated 2,337,367 - 4,071,996
' Total Fund Balances 2,878,061 4,421,351 11,973,933 17,707,032
Total Fund Equity 2,878,061 4,421,351 11,973,933 17,707,032
' Total Liabilities and Fund Balances $ 3,045,696 $ 4,509,967 $ 12,504,129 $ 18,294,618
I
•
I
69
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET ,
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
Special Revenue Funds t
Transportation Community t
Drainage Pedestrian Enhancement Development
Facilities Grants Act Block Grant
Assets:
Pooled cash and investments $ 6,741,534 $ - $ 21,855 $ - '
Receivables:
Accounts - - - -
Taxes - - - -
Interest 14,558 - 46 - ,
Deferred loans - - - 326,438
Grants - 363 - 380,080
Prepaid costs - - - -
Due from other funds - - . - - '-Restricted assets: -
Cash and Investments with fiscal agents - - - -
Total Assets $ 6,756,092 $ 363 $ 21,901 $ 706,518 '
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 261 $ - $ - $ 115,919 '
Accrued liabilities - - - 3,842
Due to other funds - 272 - 249,116
Deferred revenue - - - 82,427
Unearned revenue 5,102 - - - '
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - 326,438 ,
Total Liabilities 5,363 272 - 777,742
Fund Balances: . .
Reserved: '
Reserved for encumbrances - - - 50,951
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - - - ,
Reserved for land acquisition - - - -
Reserved for capital projects 3,863,620 - - -
Unreserved:
Designated for workers compensation insurance - - - - '
Designated for employee leave payouts - - - -
Designated for capital projects - - - -
Designated for working capital - - - -
Undesignated 2,887,109 91 21,901 (122,175) '
Total Fund Balances 6,750,729 91 21,901 (71,224)
Total Fund Equity 6,750,729 91 21,901 (71,224) '
Total Liabilities and Fund Balances $ 6,756,092 $ 363 $ 21,901 $ 706,518
I
I
70
CITY OF RANCHO CUCAMONGA (Continued)
COMBINING BALANCE SHEET
INONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
' • Special Revenue Funds
San Sevalne/ Air .
I Assessment Etiwanda - Quality
Administration Drainage SB 140 Improvement
Assets:
Pooled cash and investments $ 669,632 $ 2,144,923 $ 35,856 $ 275,610
I Receivables: --
-
-
- -
Accounts 46
Taxes
Interest 1,501 4,122 - 625
I
Deferred loans _ - - -
Grants 50,608
Prepaid costs - - - -
Due from other funds - - - -
IRestricted assets:
Cash and investments with fiscal agents - - -
Total Assets $ 671,179 $ 2,149,045 $ 35,856 $ 326,843
I Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 7,343 $ - $ - . $ 11
I Accrued liabilities 7,023 - - 349
Due to other funds
- -
Deferred revenue -
- - -
Unearned revenue - - - -
I Advances from other funds - - -
-
- -
-
Deposits payable
Due to other governments - - - - -
I Total Liabilities 14,366 - - 360
Fund Balances:
Reserved:-
I Reserved for encumbrances 285 - - -
Reserved for prepaid costs
-
- -
Reserved for radio system acquisition - - -
Reserved for vehicle and equipment replacement - - - -
I Reserved for land acquisition - - -
-
-
Reserved for capital projects
-
Unreserved:
Designated for workers compensation insurance - - - -
I Designated for employee leave payouts - - - _
- -
-
Designated for capital projects
Designated for working capital - . - - -
Undesignated 656,528 2,149,045 35,856 326,483
ITotal Fund Balances 656,813 2,149,045 35,856 326,483
Total Fund Equity 656,813 2,149,045 35,856 326,483
' Total Liabilities and Fund Balances $ 671,179 $ 2,149,045 $ 35,856 $ 326,843
I
I
71
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
Special Revenue Funds
I
• South Lower Masi
Etiwanda Etiwanda Commerce '
Drainage Drainage Center Measure I
Assets:
Pooled cash and investments $ 15,830 $ 1,416,713 $ 7,353 $ 6,719,234
Receivables: '
Accounts - - 90,153
Taxes - - - -
Interest 34 3,165 15 14,707
Deferred loans - - - - '
Grants - - - -
Prepaid costs - - - -
Due from other funds - - - - ,
Restricted assets:
•
Cash and investments with fiscal agents - 267,604 -
Total Assets $ 15,864 $ • 1,419,878 $ 274,972 $ 6,824,094
Liabilities and Fund Balances: I
Liabilities:
Accounts payable $ - $ - - $ - $ 51,571 '
Accrued liabilities - - - 2,545
Due to other funds - - - -
Deferred revenue - - - -
Unearned revenue - - - - '
Advances from other funds - - - -
Deposits payable - - - -
Due to other govemments - - - - -
Total Liabilities - - - 54,116 ,
Fund Balances:
Reserved:
Reserved for encumbrances - - - 1,111,639 '
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - - - '
Reserved for land acquisition - - - -
Reserved for capital projects - - 84,420 2,330,872
Unreserved:
Designated for workers compensation insurance - - - - '
Designated for employee leave payouts - - 2,889 -
Designated for capital projects - - - -
Designated for working capital - - - -
Undesignated 15,864 1,419,878 187,663 3,327,467 '
Total Fund Balances 15,864 1,419,878 274,972 6,769,978
Total Fund Equity 15,864 1,419,878 274,972 6,769,978
• Total Liabilities and Fund Balances $ 15,864 $ 1,419,878 $ 274,972 $ 6,824,094 '
•
1•
I
72
1
•
ICITY OF RANCHO CUCAMONGA (Continued)
I COMBINING BALANCE SHEET .
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
•
•
I Special Revenue Funds
California Families
I Library Literacy for Literacy
Services Metro link Campaign Grant
Assets:
Pooled cash and investments $ .3,813,453 $ 41,457 $ - $ 8,537
I Receivables:
-
Accounts
•
Taxes 163,304 - - -
Interest 7,409 46 - . -
I Deferred loans
-
-
-
- -
Grants
-
-
Prepaid costs - - - -
-
Due from other funds -
I • Restricted assets:
-
Cash and investments with fiscal agents - -
Total Assets $ 3,984,166 $ 41,503 $ - $ 8,537
ILiabilities and Fund Balances:
Liabilities:
Accounts payable $ 248,691 $ - $ 170 $ -
' Accrued liabilities 27,221 - 356 -
Due to other funds 9,275
Deferred revenue - - - -
-
Unearned revenue -
I Advances from other funds - - -
-
-
Deposits payable
Due to other governments - - - -
' Total Liabilities 275,912 - 9,801 -
Fund Balances:
Reserved:
Reserved for encumbrances 517,147 - - -
Reserved for prepaid costs
-
-
-
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - -
-
' Reserved for land acquisition _ -
Reserved for capital projects
- -
-
Unreserved:
Designated for workers compensation insurance - - -
' Designated for employee leave payouts - -
-
-Designated for capital projects
-
Designated for working capital 63,375 - - -
Undesignated - 3,127,732 41,503 (9,801) 8,537
Total Fund Balances 3,708,254 41,503 (9,801) 8,537
Total Fund Equity 3,708,254 41,503 (9,801) 8,537
' Total Liabilities and Fund Balances $ 3,984,166 $ 41,503 $ - $ 8,537
I
73
•
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
Special Revenue Funds
I
Major Urban Used Oil COPS Local Law
Resource Recycling Program Enforcement '
Library Grant Grant Grant Block Grant
Assets:
Pooled cash and investments $ 3,192 $ - $ 144,818 $ 25,336
Receivables: ,
Accounts - - - -
Taxes - - - -
Interest - - 320 53
Deferred loans - - - - '
Grants
- _ _ _
Prepaid costs - - - -
Due from other funds - - - -
Restricted assets: '
Cash and investments with fiscal agents - - - -
Total Assets $ 3,192 $ - $ 145,138 $ 25,389
Liabilities and Fund Balances: t
Liabilities:
Accounts payable - $ - $ - $ - $ -
Accrued liabilities - 170 - - ,
Due to other funds - 22,176 - 1,725
Deferred revenue - - - -
Unearned revenue - - - 47,540 ,
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - -
Total Liabilities - _ 22,346 - 49,265 '
Fund Balances:
Reserved:
Reserved for encumbrances - 2,651 - - '
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - -
Reserved for vehicle and equipment replacement - - - _
Reserved for land acquisition - - - - '
Reserved for capital projects - - - _
Unreserved:
Designated for workers compensation insurance - - - - '
Designated for employee leave payouts - - - - -
Designated for capital projects - - - -
Designated for working capital - - - -
Undesignated 3,192 (24,997) 145,138 (23,876)
Total Fund Balances 3,192 (22,346) 145,138 (23,876) '
Total Fund Equity 3,192 (22,346) 145,138 (23,876)
Total Liabilities and Fund Balances $ 3,192 $ - $ 145,138 $ 25,389 t
•
I
I
74
I
ICITY OF RANCHO CUCAMONGA (Continued)
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
ISpecial Revenue Funds
California
Law COPS Senior Adult•I Enforcement in Schools Outreach Education Act
Program Grant Grant Grant
Assets:
Pooled cash and investments $ 150 $ - $ 3,316 $ 1,776
I Receivables:
Accounts
Taxes - _ - -
Interest - -
-
I
-
Deferred loans -
- -
-
-
Grants
-
Prepaid costs - - - -
-
-
Due from other funds
I Restricted assets: - - -
Cash and investments with fiscal agents -
Total Assets $ 150 $ - $ 3,316 $ 1,776
' Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $
I Accrued liabilities - _ - -
-
Due to other funds 45,837
-
Deferred revenue - _ -
I Unearned revenue - - - -
-
-
-
-
Advances from other funds
Deposits payable
- -
-
Due to other governments - - - -
ITotal Liabilities - 45,837 - -
Fund Balances:
Reserved:
I.
Reserved for encumbrances - - - _
Reserved for prepaid costs
-
-
Reserved for radio system acquisition - - - -
-
Reserved for vehicle and equipment replacement - - -
I Reserved for land acquisition _ _ - -
Reserved for capital projects
-
-
-
Unreserved:
-
Designated for workers compensation insurance -
-
I Designated for employee leave payouts -
Designated for capital projects
-
Designated for working capital - - _ -
I Undesignated 150 (45,837) 3,316 1,776
Total Fund Balances 150 (45,837) 3,316 1,776
Total Fund Equity 150 (45,837) 3,316 1,776
' Total Liabilities and Fund Balances $ 150 $ - $ 3,316 § 1,776
I
I
75
I
1
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006 ,
Special Revenue Funds '
Library AB 2928 Teen
Services& Traffic Litter Connection t
Technologies Congestion Reduction Program
Act Relief Grant Grant
Assets:
Pooled cash and investments $ 18,994 $ 11,473 $ 12,331 $ 459 t
Receivables:
Accounts - - - -
Taxes - - - -
Interest - 23 - - ,
Deferred loans - - - -
Grants - - 43,424 -
Prepaid costs - - - -
Due from other funds - - - - '
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 18,994 $ 11,496 $ 55,755 $ 459 '
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 2,008 $ - '
Accrued liabilities - - - - - -
Due to other funds - - - -
Deferred revenue - - - -
Unearned revenue - - - - '
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - - t
Total Liabilities - - 2,008 -
•
Fund Balances:
Reserved: '
Reserved for encumbrances - - - -
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - - - ,
Reserved for and acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for workers compensation insurance - - - - '
Designated for employee leave payouts - - - -
Designated for capital projects - - - -
Designated for working capital - - - -
Undesignated 18,994 _ 11,496 53,747 459 '
Total Fund Balances 18,994 11,496 53,747 459
Total Fund Equity 18,994 11,496 53,747 459
ITotal Liabilities and Fund Balances $ 18,994 $ 11,496 $ 55,755 $ 459
•
1
76
CITY OF RANCHO CUCAMONGA (Continued)
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
' Special Revenue Funds
Teen
Signal Connection Safe Routes
Coordination State Conservation to School
I Grant Grant Bond Act Program
Assets:
Pooled cash and investments $ 12,741 $ 836 $ 181 $ • -
Receivables:
-
-
-
-
I Accounts -
Taxes 100,700
-Interest 27 - - -
-
-
-
-
I Deferred loans
- -
Grants 18,700
-
Prepaid costs - -
Due from other funds
-
-
-
-
I Restricted assets: - - - -
Cash and investments with fiscal agents
Total Assets $ 12,768 $ 836 $ 181 $ 119,400
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ 1,870
-
I Accrued liabilities
-
Due to other funds - 167,498
Deferred revenue' - - - 18.700
-
Unearned revenue -
-
III
-
Advances from other funds - - -
Deposits payable
-
Due to other governments - - -
-
I Total Liabilities - - - 188,066
Fund Balances:
Reserved:
I Reserved for encumbrances _ -
-
-
-
-Reserved for prepaid costs
-
Reserved for radio system acquisition - - - -
-
-
Reserved for vehicle and equipment replacement - -
' Reserved for land acquisition - - - -
-
-Reserved for capital projects
-
Unreserved:
- -
Designated for workers compensation insurance - -
II ..Designated for employee leave payouts - -
--
-
Designated for capital projects
-
-
Designated for working capital - -
Undesignated 12,788 836 181 (68,666)
ITotal Fund Balances 12,768 836 181 (68,668)
Total Fund Equity 12,768 836 - 181 (68,668)
ITotal Liabilities and Fund Balances $ 12,768 $ 836 $ 181 $ 119,400
I
I
77
I
•
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
•
Special Revenue Funds '
Milliken MWD City '
Congestion Foothill Blvd Land Makeover
Mitigation Maintenance Transaction Program Grant
Assets:
Pooled cash and investments $ - $ 374,479 $ - $ 58 '
Receivables:
Accounts - - - -
Taxes - - - - -
Interest - - - - '
Deferred loans - - - -
Grants - - - -
Prepaid costs - - - -
Due from other funds - - - - '
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ - . $ 374,479 $ - $ 58 '
Liabilities and Fund Balances:
Liabilities: .
Accounts payable $ - $ - $ - $ - '
Accrued liabilities - 352 - -
Due to other funds 99,968 - 4,243 -
Deferred revenue - - - -
Unearned revenue - - - - '
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - - '
Total Liabilities 99,968 352 4,243 -
Fund Balances:
Reserved: ,
Reserved for encumbrances - - - -
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - - -
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for workers compensation insurance - - - - '
Designated for employee leave payouts - - - -
Designated for capital projects - - - -
Designated for working capital - - - - '
Undesignated (99,968) 374,127 (4,243) 58
Total Fund Balances (99,968) 374,127 (4,243) 58
Total Fund Equity (99,968) _ 374,127 (4,243) 58 '
Total Liabilities and Fund Balances $ - $ 374,479 $ - $ 58
I
I
78
I
' CITY OF RANCHO CUCAMONGA (Continued)
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
ISpecial Revenue Funds
Code Youth Target Drink,
I Assets: Enforcement Enrichment Literacy Drive,Lose
Grant Program Grant Grant Grant
Pooled cash and investments $ 3,785 $ 21,678 '$ 2,756 $ 9,112
' Receivables:
Accounts 12
-
T
-
axes
Interest
I Deferred loans
-
-
- - 4 19
- -
-
-
Grants
Prepaid costs - -
-
-
Due from other funds
-
-
I Restricted assets:
-
-
Cash and investments with fiscal agents - -
Total Assets - $ 3,785 $ 21,690 $ 2,760 $ 9,131
ILiabilities and Fund Balances:
Liabilities:
I Accounts payable $ - $ $ $
-
Accrued liabilities
-
Due to other funds - -
-
-
Deferred revenue
-
' Unearned revenue
- - - -
-
-
Advances from other funds
-
-
-
Deposits payable - -
Due to other governments
ITotal Liabilities _ - - -
Fund Balances:
Reserved:
I Reserved for encumbrances 83,674 - - -
Reserved for prepaid costs
-
- -Reserved for radio system acquisition _ - - -
Reserved for vehicle and equipment replacement
I Reserved for land acquisition
- - _
Reserved for capital projects
-
-Unreserved:
- -
-
-
Designated for workers compensation insurance
' Designated for employee leave payouts - - -
Designated for capital projects _ _
-
Designated for working capital - -
- -
I Undesignated' (79,889) 21,690 2,760 9,131
Total Fund Balances 3,785 21,690 2,760 9,131
Total Fund Equity
3,785 21,690 2,760 9,131 •
' Total Liabilities and Fund Balances $ 3,785 $ 21,690 $ 2,760 $ 9,131
I
I
79
I
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET t
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
Special Revenue Funds
I
Department COPS/ OTS Henderson!
of Homeland Dreier EOC Traffic Wardman '
Security Grant Grant Safety Drainage
Assets:
Pooled cash and investments $" - $ - $ - $ 786,152
Receivables: ,
Accounts - - - -
Taxes - - - -
Interest - - - - '
Deferred loans - - - -
Grants 66,149 179,585 -
Prepaid costs - - - -
Due from other funds - - - - II Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 66,149 $ - $ 179,585 $ 786,152
Liabilities and Fund Balances: I
Liabilities:
Accounts payable $ - $ - $ 24,601 $ - '
Accrued liabilities - - - -
Due to other funds 67,986 - 156,079 -
Deferred revenue - - 37,207 -
Unearned revenue - - - - '
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - -
Total Liabilities 67,986 - 217,887 -
Fund Balances:
Reserved:
Reserved for encumbrances - - • - - '
. Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - - - '
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for workers compensation insurance - - - - ,
Designated for employee leave payouts - - - -
' Designated for capital projects - - - -
Designatedforworkingcapital - - - -
Undesignated (1,837) - (38,302) 786,152 '
Total Fund Balances (1,837) - (38,302) 786,152
Total Fund Equity (1,837) - (38,302) 786,152
Total Liabilities and Fund Balances $ 66,149 $ - $ 179,585 $ 786,152 ,
I
I
80
1
' CITY OF RANCHO CUCAMONGA (Continued)
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
ISpecial Revenue Funds•
Proposition 42-
Integrated Federal Pre-Disaster Traffic
I Waste Grant Fund- Mitigation Congestion
Management Dreier Grant Mitigation
Assets:
Pooled cash and investments $ 2,161,947 $ 8,367 $ - $ 1,813,422
I Receivables:
Accounts 30,902
Taxes - • - - - -
Interest 4,613 4,061
I Deferred loans - - - -
Grants 1,331,509
Prepaid costs - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with fiscal agents - - - • -
Total Assets $ 2,197,462 $ 8,367 $ • $ 3,148,992
ILiabilities and Fund Balances:
Liabilities: •
Accounts payable $ 15,701 $ 8,545 $ - $ -
I
Accrued liabilities 7577
- -Due to other funds -
Deferred revenue - - - -
Unearned revenue - - - -
Advances from other funds -
Deposits payable - -
-
-
Due to other governments - - - -
' Total Liabilities 23,278 8,545 - -
Fund Balances:
Reserved:
I Reserved for encumbrances 67,290 - - -
Reserved for prepaid costs
-
-
R
-
eserved for radio system acquisition - - - _
Reserved for vehicle and equipment replacement - - - -
II Reserved for land acquisition -
Reserved for capital projects - - -
Unreserved:
I . Designated for workers compensation insurance - - - -
Designated for employee leave payouts -
Designated for capital projects - - -
-
Designated for working capital - - - -
I Undesignated 2,106,894 (178) - 3,148,992
Total Fund Balances 2,174,184 (178) 3,148,992
. Total Fund Equity 2,174,184 (178) - 3,148,992
Total Liabilities and Fund Balances $ 2,197,462 $ 8,367 $ - $ 3,148,992
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET _ I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
Special Revenue Funds
OTS Senior OTS
Countdown Wellness! Justice 2005 State '
Pedestrian Transportation Assistance Seat Belt
Signals Program . Grant Grant
•
Assets:
Pooled cash and investments $ - $ - $ 12,114 $ 60 '
Receivables:
Accounts 2,396 - - -
Taxes - - . -
Interest - - 42 53 ,
Deferred loans - - - -
Grants - 105,509 - -
Prepaid costs - - - -
Due from other.funds - - - -. '
Restricted assets:
Cash and investments with fiscal agents • - - - -
Total Assets $ 2,396 $ 105,509 $ 12,156 $ 113 '
•
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 555 $ 13,554 $ 1,329 $ - '
Accrued liabilities - - - -
Due to other funds 2,396 91,754 - -
Deferred revenue - 105,509 - -
Unearned revenue - - 11,043 - '
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - - '
Total Liabilities 2,951 210,817 12,372 -
Fund Balances:
Reserved: '
Reserved for encumbrances - - - -
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - - - '
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unieserved: _ .
Designated for workers compensation insurance - - - - '
Designated for employee leave payouts - - - - -
Designated for capital projects - - - -
Designated for working capital - - - -
Undesignated (555) (105,308) (216) 113 '
Total Fund Balances (555) (105,308) (216) 113
Total Fund Equity (555) (105,308) . (2161. 113 '
Total Liabilities and Fund Balances $ 2,396 $ 105,509 $ 12,156 $ 113
I
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CITY OF RANCHO CUCAMONGA (Continued)
COMBINING BALANCE SHEET
INONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
ISpecial Revenue Funds Capital Projects Funds•
Slane Assessment
County Library Fire District CFD
I Grant District 82-1 84-1
Assets:
Pooled cash and investments $ - $ 10,317,626 $ 26,302 $ 883,893
Receivables: •
I Accounts - 165,191 - -
Taxes 560,335
- -
Interest - 75,232 194 1,973 .
I Deferred loans - - _ -
Grants 303,017
Prepaid costs 727 -
Due from other funds - - - -
I Restricted assets:
Cash and investments with fiscal agents
Total Assets $ 303,017 $ 11,119,111 $ 26,496 $ 885,866
I Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 79,042 $ 130,986 $ 16,350 $ -
. ' Accrued liabilities - 523,472 _ -
Due to other funds 223,975
Deferred revenue 303,017 . - -
Unearned revenue - - - -
I Advances from other funds ..Deposits payable -
-
-
-
-
Due to other governments _ - - -
Total Liabilities 606,034 654,458 16,350
IFund Balances:
Reserved:
Reserved for encumbrances 196.983 640,279 - -
I Reserved for prepaid costs 727 -
Reserved for radio system acquisition 150,000 - -
Reserved for vehicle and equipment replacement - 2,570,995 - -
I Reserved for land acquisition - 320,250 - -
Reserved for capital projects
Unreserved:
Designated for workers compensation insurance - 2,863,563 - -
I Designated for employee leave payouts - 1.921,616 - _
Designated for capital projects 1,050,000
-
-
Designated for working capital - 947,223 - _
Undesignated (500,000) - 10,146 885,866
ITotal Fund Balances (303,017) 10,464,653 10,146 885,866
Total Fund Equity (303,017)
10,464,653 10,146 885,866
Total Liabilities and Fund Balances $ 303,017 $ 11,119,111 $ 26,496 $ 885,866
I
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83
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
Capital Projects Funds '
• Regional
Assessment Assessment Choice Transit CFO 2000-01
District District Capital South 111 84-2 86-2 Improvement Etiwanda
Assets:
Pooled cash and investments $ 4,090 $ - $ 3 $ -
Receivables: '
Accounts - - - -
Taxes - - - -
interest 8 - - -
Deferred loans - - - - '
Grants - - - -
Prepaid costs - - - -
Due from other funds - - - -
Restricted assets: '
Cash and investments with fiscal agents - - - 83,801
Total Assets $ 4,098 $ - $ 3 $ 83,801
Liabilities and Fund Balances: '
Liabilities:
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - - - '
Due to other funds - 41,128 - -
Deferred revenue - - - -
Unearned revenue - - - -
Advances from other funds - - - - '
Deposits payable 3,864 - - -
Due to other governments - - - -
Total Liabilities 3,864 41,128 - - ,
Fund Balances:
Reserved:
Reserved for encumbrances - - - - '
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - - - -
Reserved for land acquisition - - - - '
Reserved for capital projects - - - -
Unreserved:
Designated for workers compensation insurance - - - - '
Designated for employee leave payouts - - -
-
Designated for capital projects - - - -
Designated for working capital - - - -
Undesignated 234 (41,128) 3 83,801
Total Fund Balances - 234 (41,128) 3 83,801 '
Total Fund Equity 234 (41,128) 3 83,801
Total Liabilities and Fund Balances $ 4,098 $ - $ 3 $ 83,801 '
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•
CITY OF RANCHO CUCAMONGA (Continued)
I COMBINING BALANCE SHEET •
NONMAJOR GOVERNMENTAL FUNDS.
JUNE 30,2006
I Capital Projects Funds
CFD 2000-02
Rancho CFD 2000-03
I Cucamonga Rancho CFD 2003-01
Corporate Park Summit CFD 2001-01 Project Fund
Assets:
Pooled cash and investments $ - $ • 18,632 $ 167425 $ -
II Receivables:
•
-
Accounts -
Taxes - - - 99,635
Interest - 65 - -
I Deferred loans - -
Grants
-
-
-
-
Prepaid costs - - - -
Due from other funds _ - - - -
I Restricted assets:
•
Cash and investments with fiscal agents 529,536 8,544,058 16,717 971,410
Total Assets $ 529,536 $ 8,562,755 $ 184,142 $ 1,071,045
I Liabilities and Fund Balances: ' - •
Liabilities:
Accounts payable $ - $ - $ 20.930 $ 107,044
I Accrued liabilities - -
Due to otherfunds
•
22,672 13,148
Deferred revenue _ - - -
Unearned revenue - - - -
I Advances from other funds - - 2,955,622 1,393,216
•Deposits payable - -
Due to other governments - - - -
Total Liabilities
I 22,672 -
Fund Balances: 2,976,552 1,513,408
Reserved:
I Reserved for encumbrances - - 165,996 166,412
Reserved for prepaid costs
Reserved for radio system acquisition - - -
-
Reserved for vehicle and equipment replacement - - - -
I Reserved for land acquisition - - - -
Reserved for capital projects
-
-
Unreserved:
Designated for workers compensation insurance - - - -
-
I Designated for employee leave payouts - - - -
Designated for capital projects
-
Designated for working capital - - - -
Undesignated 506,864 8,562,755 (2,958,406) (608,775)
ITotal Fund Balances 506,864 8,562,755 (2,792,410) (442,363)
Total Fund Equity 506,864 8,562,755 (2,792,410) (442,363)
' Total Liabilities and Fund Balances $ 529,536 $ 8,562,755 $ 184,142 $ 1,071,045
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85
CRY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET ,
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
Capital Projects Funds '
CFD 2004-01
Public Library Proposition 12 Proposition 40 Rancho
Bond Act-2000 Park Bond Act Park Bond Act Etlwanda '
Assets:
Pooled cash and investments $ - $ 13,450 $ - $ 33,036
Receivables:
Accounts - - - - '
Taxes - - - -
Interest - - - 80
Deferred loans - - - - '
Grants - - - -
Prepaid costs - - - -
Due from other funds 400,630 - - -
Restricted assets: '
Cash and investments with fiscal agents - - . - -
Total Assets $ 400,630 $ 13,450 $ - $ 33,116
. Liabilities and Fund Balances: '
Liabilities:
Accounts payable $ 482,320 $ - $ - $ 33,155
Accrued liabilities - - - - - ,
Due to other funds 3,107,272 - 5 -
Deferred revenue - - - -
Unearned revenue - - - -
Advances from other funds - - - - ,
Deposits payable - - - -
Due to other governments - - - -
Total Liabilities 3,589,592 - 5 33,155 '
Fund Balances:
Reserved:
Reserved for encumbrances 952,479 - - - '
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - - -
Reserved for land acquisition - - - - '
Reserved for capital projects - - - -
Unreserved:
Designated for workers compensation insurance - - - -
Designated for employee leave payouts - - - - ,
Designated for capital projects .. - - -
Designated for working capital - - - -
Undesignated (4,141,441) 13,450 (5) (39)
Total Fund Balances (3,188,962) 13,450 (5) (39) '
Total Fund Equity (3,188,962) 13,450 (5) (39)
Total Liabilities and Fund Balances $ 400,630 $ 13,450 $ - $ 33,116 '
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I
ICITY OF RANCHO CUCAMONGA (Continued)
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
ICapital Projects Funds
CFD 2003-01 CFD 2004-02 CFD 2006-01 CFD 2006-02
Cultural Rancho Vintner's Amador
I Center Summit Grove on Route 66
Assets:
Pooled cash and investments $ 249,782 $ - $ 58,773 $ 58,773
I Receivables:
Accounts
Taxes - -
Interest - - 72 72
I Deferred loans -
- - -
Grants
-
-
-
Prepaid costs - - - -
Due from other funds - - - -
I Restricted assets:
Cash and investments with fiscal agents 697,207
Total Assets $ 946,989 $ - $ 58,845 $ 58,845
I Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 559,169 $ - $ 12,468 $ 10,874
I Accrued liabilities - - - -
Due to other funds
Deferred revenue - - - - -
Unearned revenue - - -
I Advances from other funds - - - -
Deposits payable
-
Due to other governments - - -
I Total Liabilities 559,169 - 12,468 10,874
Fund Balances:
Reserved:
I Reserved for encumbrances 131,553
- 47,532 49,126
-Reserved for prepaid costs
Reserved for radio system acquisition - - - -
Reserved for vehicle and equipment replacement - - - -
-
-
Reserved for and acquisition
Reserved for capital projects
- -
- -
-
Unreserved:
Designated for workers compensation insurance - - - -
I
-
Designated for employee leave payouts -
- -
Designated for capital projects
-
-
Designated for working capital - - - -
Undesignated 256,267 - (1,155) (1,155)
ITotal Fund Balances 387,820 - 46,377 47,971
Total Fund Equity 387,820 - 46,377 47,971
ITotal Liabilities and Fund Balances $ 946,989 $ - $ 58,845 $ 58,845
I
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1
CITY OF RANCHO CUCAMONGA •
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2006
Total
Nonmajor
Governmental
Funds
Assets:
Pooled cash and investments $ 95,654,445
Receivables:
Accounts 971,541
Taxes - 913,709
Interest 258,799
Deferred loans 326,438
Grants 2,478,944
Prepaid costs 14,977
Due from other funds 400,630
Restricted assets:
Cash and investments with fiscal agents 11,110,333
Total Assets S 112,129,816
Liabilities and Fund Balances:
•
Liabilities:
Accounts payable $ 3,521,674
Accrued liabilities 672,031
Due to other funds 4,326,525
Deferred revenue 546,860
Unearned revenue 439,949
Advances from other funds 4,648,838
Deposits payable 3,864
Due to other governments 326,438
Total Liabilities 14,486,179
Fund Balances:
Reserved:
Reserved for encumbrances 6,392,834
Reserved for prepaid costs 14,977
Reserved for radio system acquisition 150,000
Reserved for vehicle and equipment replacement 3,423,865
Reserved for land acquisition 320,250
Reserved for capital projects 26,815,382
Unreserved:
Designated for workers compensation insurance 2,863,563
Designated for employee leave payouts 1,924,505
Designated for capital projects 1,050,000
Designated for working capital 8,021,935
Undesignated 42,666,326
Total Fund Balances 97,643,637
Total Fund Equity 97,643,637
Total Liabilities and Fund Balances S 112,129,816
1
88
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1
CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES I
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE.30,2006
Special Revenue Funds I
Park I
Gas Tax SB 325 Recreation Development
Revenues: -
Taxes $ - $ - $ - $ -
Licenses and permits - - - - I
Intergovernmental 2,959,082 - - -
Charges for services - - 3,066,930 -
Use of money and property 49292 2,818 16,543 202,258
Fines and forfeitures - - - -
Developer participation - - - 6,619,585
Proceeds from non-committal debt - - - -
Contributions - - 6,053 -
Miscellaneous - - - 204,476
Total Revenues 3,008,374 2,818 3,089,526 7,026,319
Expenditures:
Current:
General govemment - - - -
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works 2,816,969 - - -
Community development - - - 426,758
Community services - - 2,344,221 -
Capital outlay 210,661 105,120 1,723 1,039,179
Total Expenditures 3,027,630 105,120 2,345,944 1,465,937
•
Excess(Deficiency)of Revenues
Over(Under)Expenditures (19,256) (102,302) 743,582 5,560,382 ,
Other Financing Sources(Uses):
Transfers in 81,970 - 86,000 5,260
Transfers out - - - -
Total Other Financing Sources(Uses) -81,970 - '86,000 5,260
Net Change in Fund Balances $ 62,714 $ (102,302) $ 829,582 $ 6565,642
Fund Balances:
Beginning of fiscal year,as originally reported $ 2,814,400 $ 108,003 $ 1,202,049 $ 7,480,566
Restatements - - - - I
Beginning of fiscal year,as restated 2,814,400 108,003 1,202,049 7,480,566
Net change in fund balances 62,714 (102,302) 829,582 5,565,642
End of Fiscal Year $ 2,877,114 $ 5,701 $ 2,031,631 $ 13,046,208
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90
I
' CITY OF RANCHO CUCAMONGA (Continued)
I COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
ISpecial Revenue Funds
Landscape
I Lighting Maintenance Systems
Beautification Districts Districts Development
Revenues:
Taxes $ - $ 2,061,855 $ 8,251,901 $
I Licenses and permits _ _ _ 6,721
Intergovernmental 179,854
Charges for services - - - -
Use of money and property 97,292 75,694 240,779 429,546
I
Fines and forfeitures ' - - _ -
Developer participation 400,021 20,593 6,331,006
-
Proceeds from non-committal debt - - - -
I Contributions _ - -
Miscellaneous 22,442 19,037
Total Revenues 497,313 2,158,142 8,515,122 6,966,164
I Expenditures:
Current:
General government - 1,426,968 - -
Public safety - - - -
I Public safety-fire protection - - _ -
1
Engineering and public works 269,080 1,353,614
Community development - - 7,957 554 -
Community services - - - -
I Capital outlay 1,006,086 - 3,426 8,553,247
Total Expenditures 1,275,166 1,426,968 . 7,960,980 9,906,861
Excess(Deficiency)of Revenues
' Over(Under)Expenditures (777,853) 731,174 554,142 (2,940,697)
Other Financing Sources(Uses):
Transfers in 330 - 131,850 57,460
ITransfers out - - - -
Total Other Financing Sources(Uses) 330 - 131,850 57,480
1 Net Change in Fund Balances $ (777,523) $ 731,174 $ 685,992 $ (2,883,237)
Fund Balances:
Beginning of fiscal year,as originally reported $ 3,655,584 $ 3,690,177 $ 11,287,941 $ 20,590,269
I Restatements - - -
Beginning of fiscal year,as restated 3,655,584 3,690,177 11,287,941 . 20,590,269
Net change in fund balances (777,523) 731,174 685,992 (2,883,237)
' End of Fiscal Year $ 2,878,061 $ 4,421,351 $ 11,973,933 $ 17,707,032
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CRY OF RANCHO CUCAMONGA '
COMBINED STATEMENT OF REVENUES, t
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
Special Revenue Funds '
Transportation Community
Drainage Pedestrian Enhancement Development '
Facilities Grants Act Block Grant
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - - - - '
•Intergovernmental - - - 2,116,971
Charges for services - - - -
Use Of money and property 117,293 - 9,362 -
Fines and forfeitures - - - - '
Developer participation 2,926,024 - - -
Proceeds from non-committal debt - - - -
Contributions - - - - ,
Miscellaneous - - - -
Total Revenues 3,043,317 - 9,362 2,116,971
Expenditures: ,
Current:
General government - - - -
Public safety - - - -
Public safety-fire protection - - - - '
•Engineering and public works , - - -
218450
Community development - - - 314,832
•
Community services - - -
Capital outlay 2,334,885 - 314,000 1,348,646
Total Expenditures 2,553,335 • 314,000 1,663,478
Excess(Deficiency)of Revenues '
Over(Under)Expenditures 489,982 - (304,638) 453,493
Other Financing Sources(Uses):
Transfers in - 18,680 '
Transfers out - - -
Total Other Financing Sources(Uses) _ - -• 18,680
Net Change in Fund Balances $ 489,982 $ - $ (304,638) $ 472,173 '
Fund Balances:
Beginning of fiscal year,as originally reported $ 6,453,855 $ 91 $ 326,539 $ (543,397) '
Restatements (193,108) - - -
Beginning of fiscal year,as restated 6,260,747 91 326,539 (543,397)
Net change in fund balances 489,982 - (304,638) 472,173
End of Fiscal Year $ 6,750,729 $ 91 $ 21,901 $ (71,224) ,
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•
CITY OF RANCHO CUCAMONGA (Continued)
•
I COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
ISpecial Revenue Funds
San Sevaine/ Air
•
I
Assessment Etiwanda Quality
Administration Drainage SB 140
Improvement
Revenues:
Taxes $ - $
I Licenses and permits _ - _ -
-
Intergovernmental 192,504
Charges for services 325 - -
Use of money and property 10,711 66,566 (290) 1,752
I Fines and forfeitures - _ -
-
Developer participation 1 290 922
Proceeds from non-committal debt - - _ -
Contributions -
-
-
I Miscellaneous 678,422 - _ -
Total Revenues 689,458 1,357,488 (290) 194,256
I Expenditures:
Current:
General government 643,844 - - 41,755
Public safety - -
-
-
I Public safety-fire protection - -
- -
Engineering and public works 7,480
Community development
- - - -
Community services - -
I Capital outlay 13,197 4,326,541 - -
Total Expenditures 657,041 4,334,021 - 41,755
Excess(Deficiency)of Revenues
IOver(Under)Expenditures 32,417 (2,976,533) (290) 152,501
Other Financing Sources(Uses):
Transfers in 27,000 - - 1,340
ITransfers out - -
Total Other Financing Sources(Uses) 27,000 - - 1,340
INet Change in Fund Balances $ 59,417 $ (2,976,533) $ (290) $ 153,841
Fund Balances:
Beginning of fiscal year,as originally reported $ 597,396 $ 5,125,578 $ 36,146 $ 172,642
I Restatements - -
Beginning of fiscal year,as restated 597,396 . 5,125,578 36,146 172,642
Net change in fund balances 59,417 (2,976,533) (290) 153,841
' End of Fiscal Year $ 656,813 $ 2,149,045 $ 35,656 $ 326,483
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CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006 '
Special Revenue Funds .
South Lower Masi '
Etiwanda Etiwanda Commerce
Drainage Drainage Center Measure I
Revenues:
Taxes $ - $ - $ - $ - '
Licenses and permits - - - -
Intergovernmental - - - 2,607,865
Charges for services - - - -
Use of money and property 361 32,495 8,723 144,474 '
Fines and forfeitures - - - -
Developer participation - - - -
Proceeds from non-committal debt - - - -
Contributions - - - - '
Miscellaneous - - - 28,475
Total Revenues 361 32,495 8,723 2,780,814
Expenditures: • '
Current:
General government - - - -
Public safety - - - - '
Public safety-fire protection - - - -
Engineering and public works - - - 670,061
Community development - - - - -
Community services - - '
Capital outlay - 3,500 - 1,874,362
Total Expenditures - 3,500 - 2,544,423
Excess(Deficiency)of Revenues ,
Over(Under)Expenditures . 361 28,995 8,723 236,391
Other Financing Sources(Uses):
Transfers in - . - - 8,150 ,
Transfers out - - - -
•
Total Other Financing Sources (Uses) - - - 8,150
Net Change in Fund Balances $ 361 $ 28,995 $ 8,723 $ 244,541 '
•
Fund Balances:
Beginning of fiscal year,as originally reported $ 15,503 $ 1,390,883 $ ,266,249 $ 6,525,437 ,
Restatements - - - -
Beginning of fiscal year,as restated 15,503 1,390,883 266,249 6,525,437
Net change in fund balances 361 28,995 8,723 244,541 '
End of Fiscal Year $ 15,864 $ 1,419,878 $ 274,972 $ 6,769,978
•
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94
CITY OF RANCHO CUCAMONGA (Continued)
COMBINED STATEMENT OF REVENUES,
I EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
ISpecial Revenue Funds
•
California Families
I Library Literacy for Literacy
Services Metro link Campaign Grant
Revenues:
Taxes $ 2,873,477 $ - $ - $ -
I Licenses and permits - -
Intergovernmental 26,979
-
Charges for services 252,417 - _
Use of money and property 35,100 363 - 115
I
-
Fines and forfeitures - _ -
-
-
Developer participation
-
Proceeds from non-committal debt - - -
-
Contributions 472,449 - -
I Miscellaneous 63,098 -
-
-
Total Revenues 3,896,541 363 26,979 115
I Expenditures:
•
Current:
General government - _ - -
Public safety - - -
-
_ -
-
I Public safety-fire protection _
Engineering and public works
-
-
-
-
Community development - - _ -
Community services 2,694,926 - 72,616 -
I Capital outlay 264,112 - _
Total Expenditures 2,959,038 72,616 -
-
Excess(Deficiency)of Revenues
IOver(Under)Expenditures 737,503 363 (45,637) 115
Other Financing Sources(Uses):
•
Transfers in 71,600 - 21,100 1,490
ITransfers out (2,960) - - (15,750)
Total Other Financing Sources(Uses) 68,640 - 21,100 (14,260)
INet Change in Fund Balances $ 806,143 $ 363 $ (24,537) $ (14,145)
Fund Balances:
Beginning of fiscal year,as originally reported $ 2,902,111 $ 41,140 $ 14,736 $ 22,682
I Restatements - - _
Beginning of fiscal year,as restated 2,902,111 41,140 14,736 22,682
Net change in fund balances 806,143 363 (24,537) (14,145)
End of Fiscal Year $ 3,708,264 $ 41,503 $ (9,801) $ 8,537
•
I
•
I
I
95
CITY OF RANCHO CUCAMONGA '
COMBINED STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
Special Revenue Funds
I
Major Urban Used'Oil COPS Local Law
Resource Recycling Program Enforcement .
Library Grant Grant Grant Block Grant
II
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - - '
Intergovernmental - 4,226 235,258 17,416
Charges for services - - - -
. Use of money and property (26) 158 3,014 1,671
Fines and forfeitures - - - - '
Developer participation - - -
Proceeds from non-committal debt - - -
Contributions - - - -
Miscellaneous - - - - - '
Total Revenues (26) 4,384 238,272 19,087
Expenditures: '
Current:
General government - - - -
Public safety - - 261,000 -
Public safety-fire protection - - - - '
Engineering and public works - 38,724 - -
Community development - - - -
Community services - - - - -
Capital outlay - - - 50,760 '
Total Expenditures - 38,724 261,000 50,760
Excess(Deficiency)of Revenues
Over(Under)Expenditures (26) (34,340) (22,728) (31,673) '
Other Financing Sources(Uses): •
Transfers in - - - -
Transfers out - - - - I
Total Other Financing Sources(Uses) - • - - -
Net Change in Fund Balances $ (26) $ (34,340) $ (22,728) $ (31,673) '
Fund Balances:
Beginning of fiscal year,as originally reported $ 3,218 $ 11,994 $ 167,866 $ (23,406)
Restatements - - - 31,203 '
Beginning of fiscal year,as restated. 3,218 11,994 167,866 7,797
Net change in fund balances (26) (34,340) (22,728) (31,673)
End of Fiscal Year $ 3,192 $ (22,346) $ 145,138 $ (23,876) '
I
I
I
96
CITY OF RANCHO CUCAMONGA (Continued)
COMBINED STATEMENT OF REVENUES,
I EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
I Special Revenue Funds
California
Law COPS Senior Adult
I Enforcement In Schools Outreach Education Act
•
Program Grant Grant Grant
Revenues:
Taxes $ - $ - $ - $
I Licenses and permits -
-
Intergovernmental 40,955
Charges for services - _ -
-
Use of money and property 1,398 - (27) (14)
I
Fines and forfeitures - _ -
-
-
-
-
Developer participation
Proceeds from non-committal debt - - - _
Contributions -
-
- -
I Miscellaneous
-
-
_ -
Total Revenues 1,398 40,955 (27) (14)
Expenditures:
I
Current:
-
General government -
Public safety 1,724 40,955 - -
I Public safety-fire protection - _ _ -
Engineering and public works -
-
-
C
-
ommunity development
-
- -
Community services - -
-
-
' Capital outlay 58,389 - - -
Total Expenditures 60,113 40,955
-
Excess(Deficiency)of Revenues
I Over(Under)Expenditures (58,715) - (27) (14)
Other Financing Sources(Uses):
-
-
-
Transfers in
I Transfers out - _ - -
Total Other Financing Sources(Uses) - - -
-
Net Change in Fund Balances $ (58,715) $ - $ (27) $ (14)
IFund Balances:
Beginning of fiscal year,as originally reported $ 58,865 $ (45,837) $ 3,343 $ 1,790
I Restatements - _ -
Beginning of fiscal year,as restated 58,865 (45,837) 3,34 • 1,790
Net change in fund balances (58,715) - (27) (14)
' End of Fiscal Year $ 150 $ (45,837) $ 3,316 $ 1,776
I
I
I
97
•
CITY OF RANCHO CUCAMONGA '
COMBINED STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
Special Revenue Funds '
. Library AB 2928 Teen
Services& Traffic Litter Connection
Technologies Congestion Reduction Program '
Act Relief Grant Grant
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - - '
Intergovernmental - - 85,726 -
Charges for services - - - -
Use of money and property (154) 2,139 (115) 11
Fines and forfeitures - - - - '
Developer participation - - - -
Proceeds from non-committal debt - - - -
Contributions - - - -
Miscellaneous - - - - '
Total Revenues (154) 2,139 85,611 11
Expenditures: ,
Current: .
General government - - - -
Public safety - - - -
Public safety-fire protection - - - - ,
Engineering and public works - - 42,829 -
Community development - - - -
Community services - - - -
Capital outlay - - - - '
Total Expenditures - - 42,829 -
Excess(Deficiency)of Revenues •
Over(Under)Expenditures (154) 2,139 42,782 11 '
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
I
Total Other Financing Sources (Uses) • - - -
Net Change in Fund Balances $ (154) $ 2,139 $ 42,782 $ 11 '
Fund Balances:
Beginning of fiscal year,as originally reported $ 19,148 $ 1,329,357 $ 10,965 $ 448
Restatements - (1,320,000) - - '
Beginning of fiscal year,as restated 19,148 9,357 10,965 448
Net change in fund balances (154) 2,139 42,782 11
End of Fiscal Year $ 18,994 $ 11,496 $ 53,747 $ 459 '
. I
•
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I
•
98
1
' CITY OF RANCHO CUCAMONGA (Continued)
I COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
ISpecial Revenue Funds
Teen
Signal Connection Safe Routes
I Coordination State Conservation to School
Grant Grant Bond Act Program
Revenues:
Taxes $ - $ - $ - $ -
I Licenses and permits - - _ -
Intergovernmental
-
C
-
harges for services _ - _ -
Use of money and property 277 (7) (1) -
I
Fines and forfeitures - - _ -
-
-
Developer participation
Proceeds from non-committal debt - - _ -
Contributions -
-
-
IMiscellaneous - - _ -
Total Revenues 277 (7) (1) -
I Expenditures:
Current
General government - - - -
Public safety - -
-
-
_ -
I Public safety-Tire protection -
-
-
-
-
Engineering and public works
-
Community development -
- -
Community services - - _ -
I
-
Capital outlay - - -
-
-
Total Expenditures
Excess(Deficiency)of Revenues
IOver(Under)Expenditures 277 (7) (1) -
Other Financing Sources(Uses):
Transfers in - - - -
ITransfers out - - - -
Total Other Financing Sources(Uses) - - _ -
INet Change in Fund Balances $ 277 $ (7) $ (1) $ -
Fund Balances:
Beginning of fiscal year,as originally reported $ 12,491 $ 843 $ 182 $ (68,668)
' Restatements - -
Beginning of fiscal year,as restated 12,491 843 182 (68,668)
Net change in fund balances 277 (7) (1) -
' End of Fiscal Year $ 12,768 $ 836 $ 181 $ (68,668)
I
•
I
I
99
I
• CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES, • '
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
Special Revenue Funds
Milliken MWD City '
•
Congestion Foothill Blvd Land Makeover
Mitigation Maintenance Transaction Program Grant
Revenues:
Taxes $ - $ - $ - $ - '
Licenses and permits - - - -
Intergovernmental - - - -
Charges for services - - - -
Use of money and property - (2,468) - 1 '
Fines and forfeitures - - - -
Developer participation - - - - -
Proceeds from non-committal debt - - - -
Contributions - - - - '
Miscellaneous - - - -
Total Revenues - (2,468) - 1
Expenditures: '
Current:
General government - - - -
Public safety - - - - '
Public safety-fire protection - - - -
Engineering and public works - 44,453 - -
Community development - - - -
Community services - - - • - ,
Capital outlay - - - -
Total Expenditures _ - 44,453 - -
Excess(Deficiency)of Revenues ,
Over(Under)Expenditures - (46,921) - 1
Other Financing Sources(Uses):
Transfers in - 1,350 - - '
Transfers out - - - -
.Total Other Financing Sources(Uses) - 1,350 - -
Net Change in Fund Balances $ - $ (45,571) $ - $ 1 '
Fund Balances:
Beginning of fiscal year,as originally reported $ (99,968) $ 419,698 $ (4,243) $ 57 '
Restatements - - - -
' Beginning of fiscal year,as restated (99,968) 419,698 (4,243) 57
Net change in fund balances - (45,571) - 1
End of Fiscal Year $ (99,968) $ 374,127 $ (4,243) $ 58 '
I
I
I
100
I
1 CITY OF RANCHO CUCAMONGA (Continued)
I COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
ISpecial Revenue Funds
Code Youth Target Drink,
I Enforcement Enrichment Literacy Drive,Lose
Grant Program Grant Grant Grant
Revenues: .
Taxes $ - $ - $ - $ -
ILicenses and permits - -
Intergovernmental 14,462
C
-
harges for services - - - -
Use of money and property (22) (28) 63 290
I Fines and forfeitures
Developer participation
- -
-
Proceeds from non-committal debt - - -
Contributions
' Miscellaneous - - - -
Total Revenues 14,440 (28) 63 290
I Expenditures:
Current:
General government - - - -
Public safety - - - -
I Public safety-fire protection -
- - -
Engineering and public works
-
-
-
-
Community development - - - -
Community services - - - -
I Capital outlay 15,072 - - -
Total Expenditures 15,072 -
Excess(Deficiency)of Revenues
I. Over(Under)Expenditures - (632) (28) 63 290
Other Financing Sources(Uses):
Transfers in - - - -
ITransfers out - - - -
- Total Other Financing Sources(Uses) - - -
INet Change in Fund Balances $ (632) $ (28) $ 63 $ 290
Fund Balances:
Beginning of fiscal year,as originally reported $ 4,417 $ 21,718 $ 2,697 $ 8,841
I Restatements - - - -
Beginning of fiscal year,as restated 4,417 21,718 2,697 8,841
Net change in fund balances (632) (28) 63 290
' End of Fiscal Year $ 3,785 $ 21,690 $ 2,760 $ 9,131
I
I ' •
I
101
I
CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES •
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
Special Revenue Funds I
•Department COPS/ OTS Henderson/
of Homeland Dreier EOC Traffic Wardman
Security Grant Grant Safety Drainage
Revenues:
Taxes $ - $ - $ - $ - '
Licenses and permits - - - -
Intergovernmental 171,862 92,093 237,357 -
Charges for services - - - -
Use of money and property 1,451 - - (12,525) '
Fines and forfeitures - - - -
Developer participation - - - 476,992
Proceeds from non-committal debt - - - -
Contributions - - - - '
Miscellaneous - - - -
Total Revenues 173,313 - 92,093 237,357 464,467
Expenditures: '
Current:
General government - - - -
Public safety - 1,389 - 220,662 - '
Public safety-fire protection - - - -
Engineering and public works - - - -
Community development - - - -
Community services - - - - ,
Capital outlay 172,310 53,181 - -
Total Expenditures 173,699 53,181 220,662 -
Excess(Deficiency)of Revenues
Over(Under)Expenditures (386) 38,912 16,695 464,467
Other Financing Sources(Uses):
Transfers in - - - - - ,
Transfers out - - - -
Total Other Financing Sources(Uses) - - - -
Net Change in Fund Balances $ (386) $ 38,912 $ 16,695 $ 464,467 '
Fund Balances:
Beginning of fiscal year,as originally reported $ (1,451) $ (38,912) $ (54,997) $ 321,685 '
Restatements - - - -
Beginning of fiscal year,as restated (1,451) (38,912) (54,997) 321,685
Net change in fund balances (386) 38,912 16,695 464,467
End of Fiscal Year $ (1,837) $ - $ (38,302) $ 786,152 ,
I
I
I
102
I
•
CITY OF RANCHO CUCAMONGA
•
(Continued)
I COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
ISpecial Revenue Funds
Proposition 42-
Integrated Federal Pre-Disaster Traffic
I Waste
Management Grant Fund- Mitigation Congestion
Dreier Grant Mitigation
Revenues:
Taxes $ - $ - $ - $ -
I Licenses and permits - _ _ -
Intergovernmental 21,750 1,850,375
Charges for services 1,129,221 -
Use of money and property 21,001 (178) - (21,383)
I Fines and forfeitures - - _
-
- -
Developer participation
Proceeds from non-committal debt - - _ -
Contributions _ - _ -
IMiscellaneous - - - -
Total Revenues 1,150,222 (178) 21,750 1,828,992
I Expenditures:
Current:
General government - - - -
Public safety - - - - -
I Public safety-fire protection - - - -
Engineering and public works 738,212
Community development _
-
- -
Community services
- - - -
I Capital outlay 227,089 _
-
Total Expenditures 965,301
-
Excess(Deficiency)of Revenues
Over(Under)Expenditures 184,921 (178) 21,750 1,828,992
Other Financing Sources(Uses):
Transfers in - - - -
ITransfers out _ - - -
-
Total Other Financing Sources(Uses) - - -
INet Change in Fund Balances $ 184,921 $ (178) $ 21,750 $ 1,828,992
Fund Balances:
Beginning of fiscal year,as originally reported $ 1,989,263 $ - $ (21,750) $ -
I Restatements - - - 1,320,000
Beginning of fiscal year,as restated 1,989,263
-
(21,750) 1,320,000
Net change in fund balances 184,921 (178) 21,750 1,828,992
1 End of Fiscal Year $ 2,174,184 $ (178) $ - $ 3,148,992
•
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I
103
CITY OF RANCHO CUCAMONGA
I
•
COMBINED STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS •
YEAR ENDED JUNE 30,2006
Special Revenue Funds ,
OTS Senior OTS .
Countdown Wellness/ Justice 2005 State
Pedestrian Transportation Assistance Seat Belt
Signals Program Grant Grant
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - - II
- - 18,248 25,084
Charges for services - - .- -
Use of money and property - - 225 113 ,
Fines and forfeitures - - - -
Developer participation - - - -
Proceeds from non-committal debt - - - • -
Contributions - - - - '
Miscellaneous. - - - -
Total Revenues - - 18,473 25,197
•
Expenditures: '
Current:
General government - - - -
Public safety - - - 25,084 '
Public safety-fire protection - - - -
Engineering and public works 555 - - -
Community development - - - -
Community services - 96,925 • - - '
Capital outlay - 8,383 18,689 -
Total Expenditures 555 105,308 18,689 25,084
Excess(Deficiency)of Revenues '
Over(Under)Expenditures (555) (105,308) (216) 113
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - _ - - - '
Total Other Financing Sources(Uses) - - - -
Net Change in Fund Balances $ (555) $ (105,308) $ (216) $ 113 ,
Fund Balances:
Beginning of fiscal year,as originally reported $ - $ - $ - $ - ,
Restatements - - - -
Beginning of fiscal year,as restated - - - -
Netchangeinfund balances (555) (105,308) (216) 113
End of Fiscal Year $ (555) $ (105,308) $ (216) $ 113 '
. I
I
I
104
' CITY OF RANCHO CUCAMONGA (Continued)
I COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
ISpecial Revenue Capital Projects Funds
Biane Assessment
I ' County Library Fire District CFD
Grant District 82-1 84-1
Revenues:
Taxes $ - $ 17,428,664 $ $
-
-
I -
Licenses and permits - 5,540 -
Intergovernmental 16,671
C
-
harges for services - 336,748 - -
Use of money and property - 335,665 6,905 20,189
I Fines and forfeitures - 996 - -
-
Developer participation
-
Proceeds from non-committal debt - - - -
I Contributions - 3,404 - -
-
-
Miscellaneous 343,302
Total Revenues 18,471,010 6,905 20,189
I Expenditures:
Current:
General government - -
Public safety • - _
-
-
-
-
I -
Public safety-fire protection - 18,964 948
Engineering and public works
-
•
Community development - - - -
Community services 54,156 -
-
-
I Capital outlay 248,861 • 793,770 170,000
•
Total Expenditures 303,017 19,758,718 170,000 -
Excess(Deficiency)of Revenues
IOver(Under)Expenditures (303,017) (1,287,708) (163,095) 20,189
Other Financing Sources(Uses):
Transfers in 1,790,184
-
-
I Transfers out - - -
Total Other Financing Sources(Uses) - 1,790,184 - -
INet Change in Fund Balances $ (303,017) $ 502,476 $ (163,095) $ 20,189
Fund Balances:
I Beginning of fiscal year,as originally reported $ - $ 8,915,723 $ 173,241 $ 865,677
Restatements - 1,046,454 -
Beginning of fiscal year,as restated 9,962,177 173,241 865,677
Net change in fund balances (303,017) 502,476 (163,095) 20,189
IEnd of Fiscal Year $ (303,017) $ 10,464,653 $ 10,146 $ 885,866
I •
•
I
105
I
CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
Capital Protects Funds 1
• Regional
. Assessment Assessment Choice Transit CFD 2000-01
District District . Capital South
84-2 _ 86-2 Improvement Etiwanda
•
Revenues: - •
Taxes $ - $ - $ - $ ,
Licenses and permits - - -
Intergovernmental .- - -
Charges for services - - -
Use of money and property 94 126 4,046 2,917
Fines and forfeitures - - -
Developer participation - - -
Proceeds from non-committal debt - - - -
Contributions - - '
Miscellaneous - - -
Total Revenues 94 - 126 4,046 2,917
Expenditures: '
Current:
General government - - - -
Public safety - - -
Public safety-fire protection - - - -
Engineering and public works - - - -
Community development - - - -
Community services - - - - '
Capital outlay - 53,240 -
Total Expenditures - 53,240 - -
Excess(Deficiency)of Revenues ,
Over(Under)Expenditures 94 (53,114) 4,046 2,917
Other Financing Sources(Uses):
Transfers in - - - - '
Transfers out - - -
Total Other Financing Sources(Uses) - -
Net Change in Fund Balances $ 94 $ (53,114) $ 4,046 $ 2,917 ,
Fund Balances:
Beginning of fiscal year,as originally reported $ 140 $ 11,986 $ (4,043) $ 80,884 '
Restatements - - - -
Beginning of fiscal year,as restated 140 11,986 (4,043) 80,884
Net change in fund balances 94 (53,114) 4,046 2,917
End of Fiscal Year $ 234 $ (41,128) $ 3 $ 83,801
I
I
I
106
I
CITY OF RANCHO CUCAMONGA (Continued)
COMBINED STATEMENT OF REVENUES,
IEXPENDRURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
I Capital Projects Funds
CFD 2000-02
• Rancho CFD 2000-03
I Cucamonga Rancho CFD 2003-01
Corporate Park Summit CFD 2001-01 Project Fund
Revenues:
Taxes $ - $ - $ $
-
I Licenses and permits - - _ -
-
-
Intergovernmental
-
-
Charges for services
Use of money and property 18,436 81,533 (1,640) 129,976
I Fines and forfeitures - - -
Developer participation 4,613,932 1,026,694
Proceeds from non-committal debt 8,672,914 - -
-
Contributions -
' Miscellaneous - - 29,929 -
Total Revenues 18,436 8,754,447 4,642,221 1,156,670
Expenditures:
I Current:
General government 217,660 1,756 20,783
Public safety - - - _
-
Public safety-fire protection -
-
I Engineering and public works - - - -
Community development
-
-
-
Community services - - -
I Capital outlay 2,902,574
Total Expenditures - 217,660 1,756 2,923,357
•
Excess(Deficiency)of Revenues
I Over(Under)Expenditures 18,436 8,536,787 4,640,465 (1,766,687)
Other Financing Sources (Uses):
-
Transfers in - 37,713 -
ITransfers out - - - -
-
Total Other Financing Sources(Uses) 37,713 -
Net Change in Fund Balances $ 18,436 $ 8,574,500 $ 4,640,465 $ (1,766,687)
IFund Balances:
Beginning of fiscal year,as originally reported $ 488,428 $ (11,745) $ (7,498,206) $ 1,307,825
I Restatements - - 65,331 16,499
Beginning of fiscal year,as restated 488,428 (11,745) (7,432,875) 1,324,324
Net change in fund balances 18,436 8,574,500 4,640,465 (1,766,687)
End of Fiscal Year $ 506,864 $ 8,562,755 $ (2,792,410) $ . (442,363)
1
I
I 107
CITY OF RANCHO CUCAMONGA '
COMBINED STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
Capital Projects Funds
I
CFD 2004-01
Public Library Proposition 12 Proposition 40 Rancho '
Bond Act-2000 Park Bond Act Park Bond Act Etiwanda
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - - '
Intergovernmental 2,577,519 300,940 5,437,746 -
Charges for services - - - -
Use of money and property - (286) - 2,182
Fines and forfeitures - - - - - '
Developer participation - - - 9,027
Proceeds from non-committal debt - - - -
Contributions - - - -
Miscellaneous - - - - ,
Total Revenues 2,577,519 300,654 5,437,746 11,209
Expenditures: ,
Current:
General government 10,076 - - 68,459
Public safety - - - -
Public safety-fire protection - - - - ,
Engineering and public works - - - -
Community development - - - -
Community services - - - -
Capital outlay 3,463,724 - 25,430 - '
Total Expenditures 3,473,800 - 25,430 68,459
Excess(Deficiency)of Revenues
Over(Under)Expenditures (896,281) 300,654 5,412,316 (57,250) '
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - - '
Total Other Financing Sources(Uses) - - - -
Net Change in Fund Balances $ (896,281) $ 300,654 $ 5,412,316 $ (57,250) '
Fund Balances:
Beginning of fiscal year,as originally reported $ (910,594) $ (287,204) $ (5,412,321) $ 57,211
Restatements (1,382,087) - - - '
Beginning of fiscal year,as restated (2,292,681) (287,204) (5,412,321) 57,211
Net change in fund balances (896,281) 300,654 5,412,316 (57,250)
End of Fiscal Year $ (3,188,962) $ 13,450 $ (5) $ (39) '
• I
I
I
108
CRY OF RANCHO CUCAMONGA (Continued)
I COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
I Capital Projects Funds
CFD 2003-01 CFD 2004-02 CFD 2006-01 CFD 2006-02
I Cultural Rancho Vintner's Amador
Center Summit Grove on Route 66
Revenues:
Taxes $ - $ - $ - $ -
-
I Licenses and permits - - .
-
-
Intergovernmental
Charges for services - - - -
Use of money and property 152,136 - (1,155) (1,155)
Fines and forfeitures _ - - _
Developer participation 60,000 60,000
Proceeds from non-committal debt - - - _
Contributions _ - -
IMiscellaneous - - - _
Total Revenues 152,136 - 58,845 58,845
I Expenditures:
Current:
General government - - 12,468 10,874
Public safety - - _ _
I Public safety-fire protection - _ _ -
Engineering and public works
-
-
-
Community development - -
- -
Community services - - - -
I Capital outlay 4,020,097 - - -
Total Expenditures 4,020,097 12,468 10,874
Excess(Deficiency)of Revenues
IOver(Under)Expenditures (3,867,961) - 46,377 47,971
Other Financing Sources(Uses):
Transfers in - - _ -
' Transfers out - (37,713) - -
-
Total Other Financing Sources(Uses) - (37,713) -
' Net Change in Fund Balances $ (3,867,961) $ (37,713) $ 46,377 $ 47,971
Fund Balances:
Beginning of fiscal year,as originally reported $ 4,255,781 $ 37,713 $ - $
-
I Restatements - -
Beginning of fiscal year,as restated 4,255,781 37,713
Net change in fund balances (3,867,961) (37,713) 46,377 47,971
End of Fiscal Year $ 387,820 $ - $ 46,377 $ 47,971
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CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2006
•
Total
Nonmajor
Governmental
Funds
Revenues:
Taxes $ 30,615,917
Licenses and permits 12,261
Intergovernmental 19,230,943
Charges for services - 4,785,641
Use of money and property 2,286,080
Fines and forfeitures 996 '
Developer participation 23,834,796
Proceeds from non-committal debt 8,672,914
Contributions 481,906
Miscellaneous 1,389,181
Total Revenues 91,310,635
•
Expenditures:
Current:
General government 2,454,643
Public safety 550,814
•
Public safety-fire protection 18,964,948
Engineering and public works 6,200,427
Community development 8,699,144
Community services 5,262,844
Capital outlay 33,680,254
Total Expenditures 75,813,074
Excess(Deficiency)of Revenues
Over(Under)Expenditures 15,497,561
Other Financing Sources(Uses):
Transfers in 2,341,477
Transfers out (56,423)
Total Other Financing Sources(Uses) 2,285,054
Net Change in Fund Balances $ 17,782,615
Fund Balances:
Beginning of fiscal year,as originally reported • $ 80,276,730
Restatements (415,708)
Beginning of fiscal year,as restated 79,861,022
Net change in fund balances 17,782,615
End of Fiscal Year $ 97,643,637
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' CITY OF RANCHO CUCAMONGA
IBUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
GAS TAX
YEAR ENDED JUNE 30,2006
IVariance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 2,814,400 $ 2,814,400 $ 2,814,400 $ -
Resources(Inflows):
I Intergovernmental 2,426,910 2,462,280 2,959,082 496,802
Use of money and property 35,440 35,440 49,292 13,852
Transfers from other funds 81,970 81,970 81,970 -
I Amounts Available for Appropriation 5,358,720 5,394,090 5,904,744 510,654
Charges to Appropriation(Outflow):
Engineering and public works 3,074,120 3,142,980 2,837,301 _ 305,679
I Capital outlay 213,000 222,500 215,661 6,839
Total Charges to Appropriations 3,287,120 3,365,480 3,052,962 312,518
Budgetary Fund Balance,June 30(Budgetary Basis) $ 2,071,600 $ 2,028,610 2,851,782 $ 823,172
IEncumbrances 25,332
Budgetary Fund Balance,June 30(GAAP Basis) $ 2,877,114
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111
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
SB 325
YEAR ENDED JUNE 90,2006
Variance with I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 108,003 $ 108,003 $ 108,003 $ -
Resources (Inflows):
Use of money and property 2,180 • 2,180 2,818 638
Amounts Available for Appropriation 110,183 110,183 110,821 638
Charges to Appropriation (Outflow):
Capital outlay - 105,120 105,120 -
Total Charges to Appropriations - 105,120 105,120
Budgetary Fund Balance,June 30 $ 110,183 $ 5,063 $ 5,701 $ 638
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ICITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
RECREATION
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
' Budgetary Fund Balance,July 1 $ 1,202,049 $ 1,202,049 $ 1,202,049 $ -
Resources(Inflows):
Charges for services 3,057,210 2,753,340 3,066,930 313,590
I Use of money and property 19,000 19,000 16,543 (2,457)
Contributions 6,053 6,053
Transfers from other funds 86,000 86,000 86,000 -
I Amounts Available for Appropriation 4,364,259 4,060,389 4,377,575 317,186
Charges to Appropriation(Outflow):
Community services 3,223,180 2,868,920 2,344,892 524,026
I Capital outlay - 1,730 1,723 7
Total Charges to Appropriations 3,223,180 2,870,650 2,346,615 524,035
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,141,079 $ 1,189,739 $ 2,030,960 $ 841,221
IEncumbrances 671
Budgetary Fund Balance,June 30(GAAP Basis) $ 2,031,631
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I 113
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
PARK DEVELOPMENT
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) t
Budgetary Fund Balance,July 1 $ 7,480,566 $ 7,480,566 7,480,566 $ -
Resources(Inflows):
Use of money and property 145,480 145,480 202,258 56,778
Developer fees 5,295,200 6,600,000 6,619,585 19,585 '
Miscellaneous - - 204,476 204,476
Transfers from other funds 5,260 5,260 5,260 -
Amounts Available for Appropriation 12,926,506 14,231,306 14,512,145 280,839 '
Charges to Appropriation(Outflow):
Community development 310,030 604,670 510,612 94,058
Capital outlay 5,316,000 5,724,570 1,313,952 4,410,618 '
Total Charges to Appropriations 5,626,030 6,329,240 1,824,564 4,504,676
Budgetary Fund Balance,June 30(Budgetary Basis) $ 7,300,476 $ 7,902,066 12,687,581 $ 4,785,515
Encmubrances 358,627 '
Budgetary Fund Balance,June 30(GAAP Basis) $ 13,046,208
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114 '
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ICITY OF RANCHO CUCAMONGA
IBUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
BEAUTIFICATION
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
I . Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 3,655,584 $ 3,655,584 $ 3,655,584 $
Resources(Inflows):
Use of money and property 66,110 66,110 97,292 31,182
I Developer fees 813,450 273,430 400,021 126,591
Transfers from other funds 330 330 330 -
Amounts Available for Appropriation 4,535,474 3,995,454 4,153,227 157,773
ICharges to Appropriation(Outflow):
Engineering and public works 216,780 601,990 457,026 144,964
Capital outlay 2,149,000 1,805,790 1,358,834 446,956
ITotal Charges to Appropriations 2,365,780 2,407,780 1,815,860 591,920
Budgetary Fund Balance,June 30(Budgetary basis) $ 2,169,694 $ 1,587,674 2,337,367 $ 749,693
I Encumbrances 540,694
Budgetary Fund Balance,June 30(GAAP Basis) $ 2,878,061
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I 115
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
LIGHTING DISTRICTS
YEAR ENDED JUNE 30,2006
Variance with I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 3,690,177 $ 3,690,177 $ 3,690,177 $ -
Resources(Inflows):
Taxes 1,974,440 2,008,790 2,061,855 53,065
Use of money and property 54,400 54,400 75,694 21,294
Developer fees 5,200 15,050 20,593 5,543
Amounts Available for Appropriation 5,724,217 5,768,417 5,848,319 79,902
Charges to Appropriation (Outflow): '
General government 1,659,620 1,700,870 1,439,544 261,326
Total Charges to Appropriations 1,659,620 1,700,870 1,439,544 261,326
Budgetary Fund Balance,June 30(Budgetary Basis) $ 4,064,597 $ 4,067,547 4,408,775 $ 341,228
Encumbrances 12,576
Budgetary Fund Balance,June 30(GAAP Basis) $ 4,421,351
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' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LANDSCAPE MAINTENANCE DISTRICTS
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 11,287,941 $ 11,287,941 $ 11,267,941 $
Resources(Inflows):
Taxes 7,913,170 8,077,870 8,251,901 174;031
I Use of money and property 208,800 204,700 240,779 36,079
Other 10,500 16,100 22,442 6,342
Transfers from other funds 131,850 131,650 131,850 -
I Amounts Available for Appropriation 19,552,261 19,718,461 19,934,913 216,452
Charges to Appropriation(Outflow):
Community development 9,245,430 10,115,920 8,468,855 1,647,065
I Capital outlay 105,300 104,070 3,426 100,644
Total Charges to Appropriations 9,350,730 10,219,990 8,472,281 1,747,709
Budgetary Fund Balance,June 30(Budgetary Basis) $ 10,201,531 $ 9,498,471 11,462,632 $ 1,964,161
IEncumbrances 511,301
Budgetary Fund Balance,June 30(GAAP Basis) $ 11,973,933
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
SYSTEMS DEVELOPMENT
YEAR ENDED JUNE 30,2006
Variance with I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 20,590,269 $ 20,590,269 $ 20,590,269 $ -
Resources(Inflows):
Licenses and Permits - - 6,721 6,721
Intergovernmental - - 179,854 179,854
Use of money and property 288,000 288,000 429,546 141,546
Other - - - 19,037 19,037
Developer fees 4,284,620 1,924,010 6,331,006 4,406,996
Transfers from other funds 57,460 57,460 57,460 -
Amounts Available for Appropriation 25,220,349 22,859,739 27,613,893 4,754,154
Charges to Appropriation(Outflow):
Engineering and public works 1,512,220 1,472,730 1,363,942 108,788
Capital outlay 5,180,270 14,931,040 11,302,555 3,628485
Total Charges to Appropriations 6,692,490 16,403,770 12,666,497 3,737,273
Budgetary Fund Balance,June 30(Budgetary Basis) $ 18,527,859 $ 6,455,969 14,947,396 $ 8,491,427
Encumbrances 2,759,636
Budgetary Fund Balance,June 30(GAAP Basis) $ 17,707,032
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118 I
I
' CITY OF RANCHO CUCAMONGA .
I BUDGETARY COMPARISON SCHEDULE ,
DRAINAGE FACILITIES
YEAR ENDED JUNE 30,2006
IVariance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 as restated $ 6,260,747 $ 6,260,747 $ 6,260,747 $
Resources(Inflows):
I Use of money and property 132,130 132,130 117,293 (14,837)
Developer fees 1,750,170 1,879,940 2,926,024 1,046,084
Amounts Available for Appropriation 8,143,047 8,272,817 9,304,064 1,031,247
I Charges to Appropriation (Outflow):
Engineering and public works 227,920 227,920 218,450 9,470
Capital outlay 1,623,870 2,365,680 2,334,885 30,795
Total Charges to Appropriations 1,851,790 2,593,600 2,553,335 40,265
II Budgetary Fund Balance,June 30 $ 6,291,257 $ 5,679,217 $ 6,750,729 $ 1,071,512
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I 119
CITY OF RANCHO CUCAMONGA '
BUDGET COMPARISON SCHEDULE '
PEDESTRIAN GRANTS
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance,July 1 $ 91 $ 91 $ 91 $ -
Resources(Inflows):
Intergovernmental 1,065,000 1,065,000 - (1,065,000) ,
Amounts Available for Appropriation 1,065,091 1,065,091 91 (1,065,000)
Charges to Appropriation (Outflow):
Capital outlay 1,065,000 - - - '
Total Charges to Appropriations 1,065,000 - - -
Budgetary Fund Balance, June 30 $ 91 $ 1,065,091 $ 91 $ (1,065,000) '
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120 III
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CITY OF RANCHO CUCAMONGA
IBUDGETARY COMPARISON SCHEDULE
TRANSPORTATION ENHANCEMENT ACT
YEAR ENDED JUNE 30,2006
IVariance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 326,539 $ 326,539 $ 326,539 $
Resources (Inflows):
I Intergovernmental 3,779,000 1,800,000 - (1,800,000)
Use of money and property 9,362 9,362
Amounts Available for Appropriation 4,105,539 2,126,539 335,901 (1,790,638)
I Charges to Appropriation(Outflow):
Capital outlay 3,779,000 314,000 314,000
Total Charges to Appropriations 3,779,000 314,000 314,000 -
IBudgetary Fund Balance,June 30 $ 326,539 $ 1,812,539 $ 21,901 $ (1,790,638)
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CITY OF RANCHO CUCAMONGA _ '
R;.
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BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
COMMUNITY DEVELOPMENT BLOCK GRANT
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance,July 1 $ (543,397) $ (543,397) $ (543,397) $ -
Resources(Inflows):
Intergovernmental 1,270,930 1,270,930 2,116,971 846,041 '
Other 208,480 208,480 - (208,480)
Transfers from other funds 18,680 18,680 18,680 -
Amounts Available for Appropriation 954,693 954,693 1,592,254 637,561
Charges to Appropriation(Outflow): '
Community development 398,630 398,630 314,832 83,798
Capital outlay 1,099,460 1,632,521 1,399,597 232,924
Total Charges to Appropriations 1,498,090 2,031,151 1,714,429 316,722 '
Budgetary Fund Balance,June 30(Budgetary Basis) $ (543,397) $ (1,076,458) (122,175) $ 954,283
Encumbrances 50,951 '
Budgetary Fund Balance,June 30(GAAP Basis) $ (71,224)
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IlCITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
ASSESSMENT ADMINISTRATION
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 597,396 $ 597,396 $ 597,396 $
Resources(Inflows):
Charges for Services - 325 325
I Use of money and property 2,000 20,000 10,711 (9,289)
Other 706,620 706,620 678,422 (28,198)
Transfers from other funds 27,000 27,000 27,000 -
I Amounts Available for Appropriation 1,333,016 1,351,016 1,313,854 (37,162)
Charges to Appropriation (Outflow):
General government 662,690 691,520 644,129 47,391
I Capital outlay - 13,200 13,197 3
Total Charges to Appropriations 662,690 704,720 657,326 47,394
Budgetary Fund Balance,June 30(Budgetary Basis) $ 670,326 $ 646,296 656,528 $ 10,232
IEncumbrances 285
Budgetary Fund Balance,June 30(GAAP Basis) $ 656,813
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I 123
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
SAN SEVAINE/ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2006
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 5,125,578 $ 5,125,578 $ 5,125,578 $ -
Resources(Inflows):
Use of money and property 64,990 64,990 66,566 1,576
Developer fees 160,380 800,000 1,290,922 490,922
Amounts Available for Appropriation 5,350,948 5,990,568 6,483,066 492,498
Charges to Appropriation (Outflow):
Engineering and public works 7,480 7,480 7,480 -
Capital outlay - 4,377,000 4,326,541 50,459
Total Charges to Appropriations 7,480 4,384,480 4,334,021 50,459
Budgetary Fund Balance,June 30 $ 5,343,468 $ 1,606,088 $ 2,149,045 $ 542,957
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124
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE
AIR QUALITY IMPROVEMENT
YEAR ENDED JUNE 90,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 as restated $ 172,642 $ 172,642 $ 172,642 $
Resources(Inflows):
Intergovernmental 153,570 190,000 192,504 2,504
I
Use of money and property 800 800 1,752 952
Transfers from other funds 1,340 1,340 1,340 -
Amounts Available for Appropriation 328,352 364,782 368,238 3,456
ICharges to Appropriation(Outflow):
General government 58,210 46,610 41,755 4,855
Capital outlay 70,000 - - -
ITotal Charges to Appropriations 128,210 46,610 41,755 4,855
Budgetary Fund Balance,June 30 $ 200,142 $ 318,172 $ 326,483 $ 8,311
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I 125
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
SOUTH ETIWANDA DRAINAGE
YEAR ENDED JUNE 30,2006
Variance with ,
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 15,503 $ 15,503 $ 15,503 $ -
Resources (Inflows):
Use of money and property 280 280 361 81
Amounts Available for Appropriation 15,783 15,783 15,864 81
Budgetary Fund Balance,June 30 $ 15,783 $ 15,783 $ 15,864 $ 81
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' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARSON SCHEDULE
LOWER ETIWANDA DRAINAGE
YEAR ENDED JUNE 30,2006
' Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,390,883 $ 1,390,883 $ 1,390,883 $
Resources(Inflows):
I Use of money and property 19,910 19,910 32,495 12,585
Amounts Available for Appropriation 1,410,793 1,410,793 1,423,378 12,585
Charges to Appropriation (Outflow):
I Capital outlay 750,000 4,000 3,500 500
Total Charges to Appropriations 750,000 4,000 3,500 500
Budgetary Fund Balance, June 30 $ 660,793 $ 1,406,793 $ 1,419,878 $ 13,085
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CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
MEASURE I
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance,July 1 $ 6,525437 $ 6,525,437 $ 6,525,437 $
Resources(Inflows):
Intergovernmental 1,343,950 2,000,000 2,607,865 607,865 '
Use of money and property 113,370 113,370 144,474 31,104
Miscellaneous - - 28,475 28,475
Transfers from other funds 8,150 8,150 8,150 -
Amounts Available for Appropriation 7,990,907 8,646,957 9,314,401 667,444 ,
Charges to Appropriation (Outflow):
Engineering and public works 666,540 671,040 670,061 979
Capital outlay 4,521,000 3,304,140 2,986,001 318,139 ,
Total Charges to Appropriations 5,187,540 3,975,180 3,656,062 319,118
Budgetary fund balance,June 30(Budgetary Basis) $ 2,803,367 $ 4,671,777 5,658,339 $ 986,562 '
Encumbrances 1,111,639
Budgetary fund balance,June 30(GAAP Basis) $ 6,769,978
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IICITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIBRARY SERVICES
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 2,902,111 $ 2,902,111 $ 2,902,111 $
Resources(Inflows):
Taxes 2,387,470 2,684,100 2,873,477 189,377
I Charges for services 325,000 221,000 252,417 31,417
Use of money and property 40,000 40,000 35,100 (4,900)
Contributions 200,000 505,550 472,449 (33,101)
Other 60,000 60,000 63,098 3,098
ITransfers from other funds 71,600 71,600 71,600
Amounts Available for Appropriation 5,986,181 6,484,361 6,670,252 185,891
I Charges to Appropriation(Outflow):
Community services 3,081,950 3,517,613 2,911,660 605,953
Capital outlay - 577,097 564,525 12,572
Transfers to other funds 2,120 2,960 2,960 -
Total Charges to Appropriations 3,084,070 4,097,670 3,479,145 618,525
Budgetary Fund Balance,June 30(Budgetary Basis) $ 2,902,111 _$ 2,386,691 3,191,107 $ 804,416
Encumbrances 517,147
IBudgetary Fund Balance,June 30(Budgetary Basis) $ 3,708,254
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CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE
METROLINK
YEAR ENDED JUNE 30,2006
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 41,140 $ 41,140 $ 41,140 $ -
Resources (Inflows):
Use of money and property 930 930 363 (567)
Amounts Available for Appropriation 42,070 42,070 41,503 (567)
Budgetary Fund Balance,June 30 $ 42,070 $ 42,070 $ 41,503 $ (567)
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ICITY OF RANCHO CUCAMONGA
' BUDGETARY COMPARISON SCHEDULE
CALIFORNIA LITERACY CAMPAIGN
YEAR ENDED JUNE 30,2006
IVariance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 as restated $ 14,736 $ 14,736 $ 14,736 $
Resources(Inflows):
I Intergovernmental 36,400 36,400 26,979 (9,421)
Contribution 10,000 10,000 (10,000)
Transfers from other funds 20,260 21,100 21,100 -
Amounts Available for Appropriation 81,396 82,236 62,815 (19,421)
ICharges to Appropriation (Outflow):
Community services 82,040 83,240 72,616 10,624
I Total Charges to Appropriations 82,040 83,240 72,616 10,624
Budgetary Fund Balance,June 30 $ (644) $ (1,004) $ (9,801) $ (8,797)
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
FAMILIES FOR LITERACY GRANT
YEAR ENDED JUNE 30,2006
Variance with 1
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 22,682 $ 22,682 $ 22,682 $ -
Resources (Inflows):
Use of money and property - - 115 115 ,
Transfers from other funds 1,490 1,490 1,490 -
Amounts Available for Appropriation 24,172 24,172 24,287 115
Charges to Appropriation(Outflow):
Transfers to other funds 15,750 15,750 15,750 -
Total Charges to Appropriations 15,750 15,750 15,750
Budgetary Fund Balance,June 30 $ 8,422 $ 8,422 $ 8,537 $ 115
1
1
1
1
132
1
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
USED OIL RECYCLING GRANT
YEAR ENDED JUNE 30,2006
Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 11,994 $ 11,994 $ 11,994 $
Resources(Inflows):
I Intergovernmental 36,800 43,000 4,226 (38,774)
Use of money and property 158 158
Amounts Available for Appropriation 48,794 54,994 16,378 (38,616)
Charges to Appropriation(Outflow):
Engineering and public works 43,570 43,570 41,375 2,195
Total Charges to Appropriations 43,570 43,570 41,375 2,195
Budgetary Fund Balance,June 30(Budgetary Basis) $ 5,224 $ 11,424 (24,997) $ (36,421)
Encumbrances 2,651
Budgetary Fund Balance,June 30(GAAP Basis) $ (22,346)
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I
133
I
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
COPS PROGRAM GRANT
YEAR ENDED JUNE 30,2006
Variance with 1
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 167,866 $ 167,866 $ 167,866 $
-
Resources(Inflows):
Intergovernmental - 260,990 235,258 (25,732)
Use of money and property 8,300 8,300 3,014 (5,286) 1
Amounts Available for Appropriation 176,166 437,156 406,138 (31,018)
Charges to appropriation (outflow): '
Public safety 163,710 _ 260,990 261,000 (10)
Total Charges to Appropriations 163,710 260,990 261,000 (10)
Budgetary Fund Balance, June 30 $ 12,456 $ 176,166 $ 145,138 $ (31,028) 1
1
1
1
1
1
1
1
i
1
1
134 1
1
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE
LOCAL LAW ENFORCEMENT BLOCK GRANT
YEAR ENDED JUNE 30,2006
Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1as restated $ 7,797 $ 7,797 $ 7,797 $
Resources(Inflows):
I Intergovernmental
- _ 17,416 17,416
Use of money and property 1,671 1,671
Amounts Available for Appropriation 7,797 7,797 26,884 19,087
I Charges to Appropriation(Outflow):
Capital outlay 21,590 50,770 50,760 10
Total Charges to Appropriations 21,590 50,770 50,760 10
IBudgetary Fund Balance,June 30 $ (13,793) $ (42,973) $ (23,876) $ 19,097
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1
135
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE '
CALIFORNIA LAW ENFORCEMENT PROGRAM
YEAR ENDED JUNE 30,2006
Variance with I
Final Budget
Budget Amounts Actual Positive '
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 58,865 $ 58,865 $ 58,865 $ -
Resources(Inflows): '
Use of money and property - 1,398 1,398
Amounts Available for Appropriation 58,865 58,865 60,263 1,398
Charges to Appropriation (Outflow): '
Public safety - 1,730 1,724 6
Capital outlay - 58,400 58,389 11
Total Charges to Appropriations - 60,130 60,113 17 ,
Budgetary Fund Balance,June 30 $ 58,865 $ (1,265) $ 150 $ 1,415
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1
1
136
1
ICITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
COPS IN SCHOOL GRANT
YEAR ENDED JUNE 30,2006
' Variance with
Final Budget
Budget Amounts Actual Positive
' Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ (45,837) $ (45,837) $ (45,837) $
Resources(Inflows):
' Intergovernmental 40,960 40,960 40,955 (5)
Amounts Available for Appropriation (4,877) (4,877) (4,882) (5)
Charges to Appropriation(Outflow):
I Public safety 40,960 40,960 40,955 5
Total Charges to Appropriations 40,960 40,960 40,955 5
Budgetary Fund Balance,June 30 $ (45,837) $ (45,837) $ (45,837) $
1
1
' 137
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
AB 2928 TRAFFIC CONGESTION RELIEF
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 as restated $ 9,357 $ 9,357 $ 9,357 $ -
Resources (Inflows):
Intergovernmental - 200,650 - (200,650) '
Use of money and property 500 500 2,139 1,639
Amounts Available for Appropriation 9,857 210,507 11,496 (199,011)
Budgetary Fund Balance,June 30 $ 9,857 $ 210,507 $ 11,496 $ (199,011) '
1
1
1
138
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE
LITTER REDUCTION GRANT
YEAR ENDED JUNE 30,2006
Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,Jury 1 $ 10,965 $ 10,965 $ 10,965 $
Resources(Inflows):
I Intergovernmental 40,700 42,300 85,726 43,426
Use of money and property (115) (115)
Amounts Available for Appropriation 51,665 53,265 96,576 43,311
I Charges to Appropriation (Outflow):
Engineering and public works 54,660 56,140 42,829 13,311
Capital outlay - 12,930 - 12,930
Total Charges to Appropriations 54,660 69,070 42,829 26,241
Budgetary fund balance,June 30 $ (2,995) $ (15,805) $ 53,747 $ 69,552
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I
139
I
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
FOOTHILL BLVD MAINTENANCE
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 419,698 $ 419,898 $ 419,698 $ -
Resources(Inflows):
Use of money and property (2,468) (2,468)
Transfers from other funds 1,350 1,350 1,350 -
Amounts Available for Appropriation 421,048 421,048 418,580 (2,468)
Charges to Appropriation (Outflow): '
Engineering and public works 62,280 62,280 44,453 17,827
Total Charges to Appropriations 62,280 62,280 44,453 17,827 '
Budgetary Fund Balance,June 30 $ 358,768 $ 358,768 $ 374,127 $ 15,359
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1
1
I
1
1
140
1
III CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CODE ENFORCEMENT GRANT PROGRAM
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 4,417 $ 4,417 $ 4,417 $
Resources(Inflows):
Intergovernmental - 98760 14,462 (84,298)
I Use of money and property - - (22) (22)
Amounts Available for Appropriation 4,417 103,177 18,857 (84,320)
Charges to Appropriation(Outflow):
I Capital outlay - 98,760 98,746 14
Total Charges to Appropriations 98,760 98,746 14
IBudgetary Fund Balance,June 30(Budgetary Basis) $ 4,417 $ 4,417 (79,889) $ (84,306)
Encumbrance 83,674
IBudgetary Fund Balance,June 30 (GAAP Basis) $ 3,785
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I
I
I
I
I
I
I 141
I
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
DEPARTMENT OF HOMELAND SECURITY
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (1,451) $ (1,451) $ (1,451) $ -
Resources (Inflows):
Intergovernmental - - 171,862 171,862
Use of money and property - - 1,451 1,451
Amounts Available for Appropriation (1,451) (1,451) 171,862 173,313
Charges to Appropriation (Outflow):
Public safety: - 1,400 1,389 11
Capital outlay - 172,320 172,310 10
Total Charges to Appropriations - 173,720 173,699 21
Budgetary Fund Balance,June 30 $ (1,451) $ (175,171) $ (1,837) $ 173,334
1
1
1
1
1
1
1
142
1
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE
COPS/DREIER EOC GRANT
YEAR ENDED JUNE 30,2006
Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
-
Budgetary Fund Balance, July 1 $ (38,912) $ (38,912) $ (38,912) $
Resources (Inflows):
Intergovernmental - - 92,093 92,093
Amounts Available for Appropriation (38,912) (38,912) 53,181 92,093
Charges to Appropriation (Outflow):
I Capital outlay - 53,190 53,181 _ 9
Total Charges to Appropriations 53,190 53,181 9
Budgetary Fund Balance,June 30 $ (38,912) $ (92,102) $ • $ 92,102
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I
I
143
I
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
OTS TRAFFIC SAFETY
YEAR ENDED JUNE 30,2006
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (54,997) $ (54,997) $ (54,997) $ -
Resources (Inflows):
Intergovernmental 210,840 210,840 237,357 26,517
Amounts Available for Appropriation 155,843 155,843 182,360 26,517
Charges to Appropriation (Outflow):
Public safety 210,840 210,840 220,662 (9,822)
Total Charges to Appropriations 210,840 210,840 220,662 (9,822)
Budgetary Fund Balance, June 30 $ (54,997) $ (54,997) $ (38,302) $ 16,695
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I
I
144
I
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
INTEGRATED WASTE MANAGEMENT
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 1,989,263 $ 1,989,263 $ 1,989,263 $ -
Resources (Inflows):
Charges for Services 941,050 973,400 1,129,221 155,821
I Use of money and property - - 21,001 21,001
Amounts Available for Appropriation 2,930,313 2,962,663 3,139,485 176,822
Charges to Appropriation (Outflow):
I Engineering and public works 865,950 814,390 738,774 75,616
Capital outlay 742,500 319,140 293,817 25,323
Total Charges to Appropriations 1,608,450 1,133,530 1,032,591 100,939
IBudgetary Fund Balance,June 30 (Budgetary Basis) $ 1,321,863 $ 1,829,133 2,106,894 $ 277,761
Encumbrances 67,290
IBudgetary Fund Balance,June 30(GAAP Basis) $ 2,174,184
1
1
I
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I
I
I
I
I 145
I
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
FEDERAL GRAND FUND -DREIER
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Use of money and property - - (178) (178)
Amounts Available for Appropriation - - (178) (178)
Charges to Appropriation (Outflow):
Capital outlay - 50,000 - 50,000
Total Charges to Appropriations - 50,000 - 50,000 I
Budgetary Fund Balance,June 30 $ - $ (50,000) $ (178) $ 49,822
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I
1
1
1
I
1
146
1
ICITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
IPROPOSITION 42-TRAFFIC CONGESTION MITIGATION
YEAR ENDED JUNE 30,2006
Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,320,000 $ 1,320,000 $ 1,320,000 $
Resources(Inflows):
' Intergovernmental - 1,320,000 1,850,375 530,375
Use of money and property (21,383) (21,383)
Amounts Available for Appropriation 1,320,000 2,640,000 3,148,992 508,992
Budgetary Fund Balance,June 30 $ 1,320,000 $ 2,640,000 $ 3,148,992 $ 508,992
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I
1
1
147
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
OTS COUNTDOWN PEDESTRIAN SIGNALS
YEAR ENDED JUNE 30,2006
Variance with I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental - 44,520 - (44,520L
Amounts Available for Appropriation - 44,520 - (44,520)
Charges to Appropriation (Outflow):
Engineering and public works - 42,690 555 42,135 '
Total Charges to Appropriations - 42,690 555 42,135
Budgetary Fund Balance,June 30 $ - $ 1,830 $ (555) $ (2,385)
1
1
.,
1
1
I
1
I
1
148
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
ISENIOR WELLNESSITRANSPORTATION PROGRAM
YEAR ENDED JUNE 30, 2006
1 Variance with
Final Budget
Budget Amounts Actual Positive
1 Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ $ $ $
Resources(Inflows):
Intergovernmental - 133,350 - (133,350)
1 Amounts Available for Appropriation - 133,350 - (133,350)
Charges to Appropriation (Outflow):
ICommunity services: - 125,310 96,925 28,385
Capital outlay 8,470 8,383 87
Total Charges to Appropriations - 133,780 105,308 28,472
Budgetary Fund Balance,June 30 $ - $ (430) $ (105,308) $ (104,878)
1
1
1
1
1
1
1
1
1
i
1 149
1
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
JUSTICE ASSISTANCE PROGRAM
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental - 47,830 18,248 (29,582) '
Use of money and property - 225 225
Amounts Available for Appropriation - 47,830 18,473 (29,357)
Charges to Appropriation (Outflow): '
Capital outlay - 18,690 18,689 1
Total Charges to Appropriations - 18,690 18,689 1
Budgetary Fund Balance,June 30 $ - $ 29,140 $ (216) $ (29,356)
1
1
I
1
1
t
1
1
1
150
1
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
IBIANE COUNTY LIBRARY GRANT
YEAR ENDED JUNE 30,2006
' Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance,July 1 $ $ - $ - $ -
Resources(Inflows):
Intergovernmental - 500,000 - (500,000)
Amounts Available for Appropriation - 500,000 - (500,000)
Charges to Appropriation(Outflow):
I Community services: - 110,000 100,000 10,000
Capital outlay
-
400,000 400,000
Total Charges to Appropriations - 510,000 500,000 10,000
t Budgetary Fund Balance,June 30(Budgetary Basis) $ - $ (10,000) (500,000) $ (490,000)
Encumbrances 196,983
Budgetary Fund Balance,June 30(GAAP Basis) $ (303,017)
I
1
1
' 151
I
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
HOMELAND SECURITY GRANT-2005
YEAR ENDED JUNE 30,2006
Variance with I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental - 286,500 - (286,500)
Amounts Available for Appropriation - 286,500 - (286,500)
Charges to Appropriation (Outflow):
Capital outlay - 143,290 - 143,290
Total Charges to Appropriations - 143,290 - 143,290
Budgetary Fund Balance,June 30 $ - $ 143,210 $ - $ (143,210)
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I
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i
152
I
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
FIRE DISTRICT
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 9,962,177 $ 9,962,177 $ 9,962,177 $
Resources(Inflows):
Taxes 16,203,040 17,951,220 17,428,684 (522,536)
I Licenses and permits 9,500 4,750 5,540 790
Intergovernmental 19,630 19,630 16,671 (2,959)
Charges for services 901,910 419,500 336,748 (82,752)
Use of money and property 190,680 271,870 335,665 63,795
I Fines and forfeitures 1,000 1,050 996 (54)
Contribution 2,000 3,500 3,404 (96)
Miscellaneous 121,300 260,420 343,302 82,882
Transfers from other funds 1,777,800 1,795,720 1,790,184 (5,536)
I Amounts Available for Appropriation 29,189,037 30,689,837 30,223,371 (466,466)
Charges to Appropriation (Outflow):
I Public safety-fire protection 19,230,760 20,266,230 19,111,763 1,154,467
Capital outlay 755,000 1,932,680 1,272,119 660,561
Total Charges to Appropriations 19,985,760 22,198,910 20,383,882 1,815,028
Budgetary Fund Balance,June 30(Budgetary Basis) $ 9,203,277 $ 8,490,927 9,839,489 $ 1,348,562
IEncumbrances 625,164
Budgetary Fund Balance,June 30(GAAP Basis) $ 10,464,653
1
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I
I
I
I
I
I 153
•
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
REDEVELOPMENT AGENCY-CAPITAL PROJECT -
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) I/Budgetary Fund Balance,July 1 as restated $ 227,872,942 $ 227,872,942 $ 227,872,942 $ -
Resources(Inflows):
Taxes 10,877,680 12,320,160 14,352,038 2,031,878
Use of money and property 1,000,000 1,307,510 6,788,500 5,480,990 ,
Other 558,000 558,000 469,654 (88,346)
Transfers from other funds 35,810 35,810 4,035,810 4,000,000
Amounts Available for Appropriation 240,344,432 242,094,422 253,518,944 11,424,522 '
Charges to Appropriation(Outflow):
General government 6,711,470 11,609,250 8,154,499 3,454,751
Community development: 10,000 10,000 •4,228 5,772 '
Capital outlay 48,303,410 106,976,408 59,091,825 47,884,583
Debt service:
Principal 785,000 825,000 1,060,443 (235,443)
Interest and fiscal charges 1,696,930 3,130,140 7,764,520 (4,634,380) ,
Total Charges to Appropriations 57,506,810 122,550,798 76,075,515 46,475,283
Budgetary Fund Balance,June 30(Budgetary Basis) $ 182,837,622 $ 119,543,624 177,443,429 $ 57,899,805
Encumbrances 22,607,857
Budgetary Fund Balance,June 30(GAAP Basis) $ 200,051,286 '
•
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I
I
I
I
I
I
154 '
I
ICITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
IASSESSMENT DISTRICT 82-1
YEAR ENDED JUNE 30,2006
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I
Budgetary Fund Balance,July 1 $ 173,241 $ 173,241 $ 173,241 $
Resources(Inflows):
Use of money and property - 3,750 6,905 3,155
Amounts Available for Appropriation 173,241 176,991 180,146 3,155
Charges to Appropriation (Outflow):
Capital outlay 170,000 170,000 170,000 -
Total Charges to Appropriations 170,000 170,000 170,000
Budgetary Fund Balance,June 30 $ 3,241 $ 6,991 $ 10,146 $ 3,155
1
1
1
' 155
1
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE
CFD 84-1 ,
YEAR ENDED JUNE 30,2008
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 865,677 $ 865,677 $ 865,677 $ -
Resources(Inflows):
Use of money and property 24,500 24,500 20,189 (4,311)
Amounts Available for Appropriation 890,177 890,177 885,666 (4,311) ,
Budgetary Fund Balance,June 30 $ 890,177 $ 890,177 $ 885,866 $ (4,311)
i
1
1
1
156
1
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE
ASSESSMENT DISTRICT 86.2
YEAR ENDED JUNE 30,2006
' Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 11,986 $ 11,986 $ 11,986 $
-
Resources(Inflows):
IUse of money and property - - 126 126
Amounts Available for Appropriation 11,986 11,986 12,112 126
I Charges to Appropriation (Outflow):
Capital outlay 53,240 53,240
Total Charges to Appropriations • 53,240 53,240 •
IBudgetary Fund Balance,June 30 $ 11,986 $ (41,254) $ (41,128) $ 126
1
1
1
' 157
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
CFD 2000.03 RANCHO SUMMIT
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1as restated $ (11,745) $ (11,745) $ (11,745) $ -
Resources(Inflows): ,
Use of money and property - - 81,533 81,533
Proceeds from non-committal debt - 8,846,530 8,672,914 (173,616)
Transfers from other funds - - 37,713 37,713
Amounts Available for Appropriation (11,745) 8,834,785 8,780,415 (54,370) '
Charges to Appropriation (Outflow):
General government - 549,657 217,660 331,997 '
Total Charges to Appropriations - 549,657 217,660 331,997
Budgetary Fund Balance,June 30 $ (11,745) $ 8,285,128 $ 8,562,755 $ 277,627
1
1
1
1
1
1
1
158
CRY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
I CFD 2001-01
YEAR ENDED JUNE 30,2006
Variance with
111
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance,July 1 as restated $ (7432,875) $ (7432,875) $ (7,432,875) $ -
Resources(Inflows):
Use of money and property . . 100,000 100,000 (1,640) (101,640)
Developer participation - - 4,613,932 4,613,932
' Miscellaneous 57,000 57,000 29,929 (27,071)
Amounts Available for Appropriation (7,275,875) (7,275,875) (2,790,654) 4,485,221
Charges to Appropriation(Outflow):
' General government 10,000 86,470 69,839 16,631
Capital outlay 5,000 865,660 97,913 767,747
Total Charges to Appropriations 15,000 952,130 167,752 784,378
IBudgetary Fund Balance,June 30(Budgetary Basis) $ (7,290,875) $ (8,228,005) (2,958,406) $ 5,269,599
Encumbrances 165,996
' Budgetary Fund Balance,June 30(GAAP Basis) $ (2,792,410)
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I
I
I
1
I
I
I
I 159
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
CFD 2003-01 PROJECT FUND
YEAR ENDED JUNE 30,2006
-
Variance with '
Final Budget
Budget Amounts Actual . Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 as restated $ 1,324,324 $ 1,324,324 $ 1,324,324 $ -
'
Resources(Inflows):
Use of money and property 183,820 183,820 129,976 (53,844)
Developer participation - - 1,026,694 1,026,694 '
Amounts Available for Appropriation 1,508,144 1,508,144 2,480,994 972,850
Charges to Appropriation(Outflow):
General government 3,000 119,050 34,248 84,802 ,
Capital outlay 5,000 3,356,870 3,055,521 301,349
Total Charges to Appropriations 8,000 3,475,920 3,089,769 386,151
Budgetary Fund Balance,June 30(Budgetary Basis) $ 1,500,144 $ (1,967,776) (608,775) $ 1,359,D01 '
Encumbrances 166,412
Budgetary Fund Balance,June 30(GAAP Basis) S (442,363)
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
I
PUBLIC LIBRARY BOND ACT-2000
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
' Budgetary Fund Balance,July 1 as restated $ (2,292,681) $ (2,292,681) $ (2,292,681) $ -
Resources(Inflows):
Intergovernmental - 4,779,210 2,577,519 (2,201,691)
IAmounts Available for Appropriation (2,292,681) 2,486,529 284,838 (2,201,691)
Charges to Appropriation(Outflow):
General government - 251,670 160,298 91,372
I Capital outlay 4,765,440 4,265,981 499,459
Total Charges to Appropriations 5,017,110 4,426,279 590,831
IBudgetary Fund Balance,June 30(Budgetary Basis) $ (2,292,681) $ (2,530,581) (4,141,441) $ (1,610,860)
Encumbrances - 952,479
IBudgetary Fund Balance,June 30(GAAP Basis) $ (3,188,962)
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CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE
PROPOSITION 40 PARK BOND ACT
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ (5,412,321) $ (5,412,321) $ (5,412,321) $ -
Resources (Inflows):
Intergovernmental - - 5,437,746 5,437,746
Amounts Available for Appropriation (5,412,321) (5,412,321) 25,425 5,437,746
Charges to Appropriation (Outflow):
Capital outlay - 25,430 25,430
-
Total Charges to Appropriations - 25,430 25,430
Budgetary Fund Balance,June 30 $ (5,412,321) $ (5,437,751) $ (5) $ 5,437,746
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CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE
CDF 2004-01 RANCHO ETIWANDA
YEAR ENDED JUNE 30,2006
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 57,211 $ 57,211 $ 57,211 $ -
Resources (Inflows):
I Use of money and property _ - 2,182 2,182
Developer fees 30,000 9,027 (20,973)
Amounts Available for Appropriation. 57,211 87,211 68,420 (18,791)
' Charges to Appropriation(Outflow):
General government - 83,570 68,459 15,111
Total Charges to Appropriations - 83,570 68,459 15,111
I Budgetary Fund Balance,June 30 $ 57,211 $ 3,641 $ (39) $ (3,680)
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2003-01 CULTURAL CENTER
YEAR ENDED JUNE 30,2006
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 4,255,761 $ 4,255,761 $ 4,255,781 $
-
Resources(Inflows):
Use of money and property - 60,000 152,136 92,136
Amounts Available for Appropriation 4,255,781 4,315,781 4,407,917 92,136
Charges to Appropriation (Outflow):
Capital outlay - 4,155,040 4,151,650 3,390.
Total Charges to Appropriations - 4,155,040 4,151,650 3,390
Budgetary Fund Balance,June 30(Budgetary Basis) $ 4,255,781 $ 160,741 256,267 $ 95,526
Encumbrances 131,553
Budgetary Fund Balance,June 30(GAAP Basis) $ 387,820
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ICITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2006-01 VINTNER'S GROVE
YEAR ENDED JUNE 30,2006
IVariance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
I Use of money and property - - (1,155) (1,155)
Developer participation 60,000 60,000
Amounts Available for Appropriation - 60,000 58,845 (1,155)
ICharges to Appropriation (Outflow):
General government - 60,000 60,000 -
I Total Charges to Appropriations - 60,000 60,000 -
Budgetary Fund Balance, June 30 (Budgetary Basis) $ $
-
(1,155) $ (1,155)
Encumbrances 47,532
IBudgetary Fund Balance,June 30(GAAP Basis) $ 46,377
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
I
CFD 2006-02 AMADOR ON ROUTE 66
YEAR ENDED JUNE 30,2008
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Use of money and property - - (1,155) (1,155)
Developer participation - 60,000 60,000 -
Amounts Available for Appropriation - 60,000 58,845 (1,155)
Charges to Appropriation (Outflow): ,
General government - 60,000 60,000 -
Total Charges to Appropriations - 60,000 60,000 •
Budgetary Fund Balance, June 30 (Budgetary Basis) $ $ - (1,155) $ (1,155) ,
Encumbrances 49,126
Budgetary Fund Balance,June 30(GAAP Basis) $ 47,971
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ICITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
IREDEVELOPMENT AGENCY-DEBT SERVICE
YEAR ENDED JUNE 30,2006
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance,July 1 $ 51,080,046 $ 51,080,046 $ 51,080,046 $ -
Resources(Inflows):
Taxes 43,510,730 49,280,630 57,408,153 8,127,523
I Use of money and property - - 427,462 427,462
Other 2,323 2,323
Amounts Available for Appropriation 94,590,776 100,360,676 108,917,984 8,557,308
I Charges to Appropriation(Outflow):
General government 12,174,310 13,920,310 14,803,244 (882,934)
Capital outlay 879,700 4,060,700 3,187,206 873,494
Debt service:
I Principal 11,513,240 11,548,830 6,597,654 4,951,176
Interest and fiscal charges 13,157,910 13,157,910 13,157,901 9
Transfers to other funds 1,277,970 1,295,610 5,290,354 (3,994,744)
Total Charges to Appropriations 39,003,130 43,983,360 43,036,359 947,001
Budgetary Fund Balance,June 30(Budgetary Basis) $ 55,587,646 $ 56,377,316 65,881,625 $ 9,504,309
Encumbrances 1,877,119
IBudgetary Fund Balance,June 30 (GAAP Basis) $ 67,758,744
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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.
Vehicle Replacement Fund— Established to account for the accumulation of user charges to various City
departments and the costs associated with replacing the City's vehicles.
Data Processing 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.
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CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF NET ASSETS
I
INTERNAL SERVICE FUNDS
JUNE 30,2006
Data Processing
Equipment
Vehicle Technology ,
Replacement Replacement Total
Assets:
Current: '
Pooled cash and investments $ 14,118,329 $ 5,604,067 $ 19,722,396
. Receivables:
Interest 31,551 12,536 44,087
Total Current Assets 14,149,880 5,616,603 19,766,483
Capital assets -net of accumulated depreciation 1,455,764 143,585 1,599,349 '
Total Assets $ 15,605,644 $ 5,760,188 $ 21,365,832
Liabilities and Net Assets: ,
Liabilities:
Current: I
Accounts payable $ 173,759 $ . 16,123 $ 189,882
Total Current Liabilities 173,759 16,123 189,882 '
Total Liabilities 173,759 16,123 189,882
Net Assets: I
Invested in capital assets, net of related debts 1,455,764 143,585 1,599,349
Unrestricted 13,976,121 5,600,480 19,576,601
Total Net Assets 15,431,885 5,744,065 21,175,950 I
Total Liabilities and Net Assets $ 15,605,644 $ 5,760,188 $ 21,365,832 '
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CITY OF RANCHO CUCAMONGA
ICOMBINING STATEMENT OF REVENUES,
EXPENSES AND CHANGES IN FUND NET ASSETS
INTERNAL SERVICE FUNDS
IYEAR ENDED JUNE 30,2006
Data Processing
Equipment/
I Vehicle Technology
Replacement Replacement Total
Operating Revenues:
ICharges for services $ - $ 152,350 $ 152,350
Total Operating Revenues - 152,350 152,350
I Operating Expenses:
Maintenance and operations 5,275 219,291 224,566
Depreciation 467,742 94,829 562,571
ITotal Operating Expenses 473,017 314,120 787,137
Operating Income (Loss) (473,017) (161,770) (634,787)
INon-Operating Revenues(Expenses):
Interest revenue 332,276 125,693 457,969
ITotal Non-Operating Revenues 332,276 125,693 457,969
Change in Net Assets (140,741) (36,077) (176,818)
I Net Assets:
Beginning of Fiscal Year 15,572,626 5,780,142 21,352,768
End of Fiscal Year $ 15,431,885 $ 5,744,065 $ 21,175,950
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CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CASH FLOWS '
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30,2006
Data Processing
Equipment/
Vehicle Technology '
Replacement Replacement Total
Cash Flows from Operating Activities:
Cash received from customers and users $ - $ 152,350 $ 152,350 t
Cash payments to supplies for good and services 55,949 (247,529) (191,580)
Net Cash Provided(Used)by Operating Activities 55,949 (95,179) (39,230)
Cash Flows from Non-Capital Financing Activities '
Due to other funds - 241,410 241,410
Net Cash Provided(Used)by ,
Non-Capital Financing Activities - 241,410 241,410
Cash Flows from Capital and
Related Financing Activities: ,
Purchases of capital assets (440,888) (123,372) (584,260)
Net Cash Provided(Used)by Capital and Related ,
Financing Activities (440,888) (123,372) (564,260)
Cash Flows from Investing Activities:
Interest received 337,130 127,150 464,280 '
Net Cash Provided(Used)by Investing Activities 337,130 127,150 464,280
Net Increase (Decrease)in Cash and Cash Equivalents (47,809) 150,009 102,200 '
Cash and Cash Equivalents at Beginning of Year 14,166,138 5,454,058 19,620,196
Cash and Cash Equivalents at End of Year $ 14,118,328 $ 5,604,067 $ 19,722,396 I
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Reconciliation of Operating Income(Loss)to Net
Cash Provided(Used),by Operating Activities: '
Operating income (loss) $ (473,017) $ (181,770) $ (634,787)
Adjustments to reconcile operating income(loss)
to net cash provided(used)by operating activities:
Depreciation 467,742 • 94,829 562,571 '
Increase (decrease)in accounts payable 61,224 (28,238) 32,986
Total Adjustments 528,966 66,591 595,557 '
Net Cash Provided(Used)by Operating Activities $ 55,949 $ (95,179) $ (39,230)
Schedule of Noncash Transactions: t
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There were no non-cash transactions during the fiscal year.
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' 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 86-2 Fund - Established to account for assessments received under the Improvement
I 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-R 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.
Benefit 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 — 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 — 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.
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' CITY OF RANCHO CUCAMONGA
Agency Funds
(Continued)
Assessment District No. 93-1 Masi Plaza - 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 - 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 - 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 - 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 - 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 - 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 — Established to account for the reserve
fund held by the trustee.
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
ALL AGENCY FUNDS
JUNE 30,2006 '
Assessment Assessment '
Special District CFD District
,.Deposits 82-1 84-1 84-2
Assets:
Pooled cash and investments $17,849,451 $ 2,574 $ - $ 58 ,
Receivables:
Accounts 6,960 - - -
Taxes - - 41,375 45 '
Interest - 4 - -
Deposits - - -
Restricted assets:
Cash and investments with fiscal agents - - 121 -
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Total Assets $17,856,411 $ 2,578 $ 41,496 $ 103
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Liabilities: ,
Accounts payable $ 196,855 $ - ,$ 92 $ -
Accrued liabilities - _ - _
Deposits payable 17,659,556 - - -
Due to other funds - - 41,404
Payable to trustee - 2,578 - 103
Total Liabilities $17,856,411 $ 2,578 $ 41,496 $ 103 '
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ICITY OF RANCHO CUCAMONGA (Continued)
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30,2006
Benefit
I Assessment Assessment Assessment
District District CFD District
86-2 85-PD 88-2 91-2
Assets:
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Pooled cash and investments
Receivables: $ 8,088 $ 2,360,993 $ 3,974,571 $ 192,744
Accounts
I Taxes
- 19,386 6,681 370
Interest 5,287 8,879 411
Deposits - -
Restricted assets:
ICash and investments with fiscal agents 14 ..
Total Assets $ 8,088 $ 2,385,666 $ 3,990,145 $ 193,525
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ILiabilities:
Accounts payable $ - $ 36,662 $ - $
Accrued liabilities - 5,665 - 277
-I Deposits payable -
- -
Due to other funds
Payable to trustee 8,088 2,343,339 3,990,145 193,248
-
ITotal Liabilities $ 8,088 $ 2,385,686 $ 3,990,145 $ 193,525
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CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET
ALL AGENCY FUNDS '
JUNE 30,2006
CFD 2000-02
Assessment CFD 2000-01 Rancho '
CFD District South Cucamoga
93-3 99-1 Etlwanda Corporate Park
Assets: '
Pooled cash and investments $ 466,019 $1,408,328 $247,482 $ 419,614
Receivables:
Accounts - _ - -
Taxes 2,435 2,352 2,643 '
Interest 1,043 2,659 - 929
Deposits _ _ - -
Restricted assets: ,
Cash and investments with fiscal agents 25 1,964,302 113,214 678,332
Total Assets $ 467,087 $3,377,724 $363,048 $ 1,101,518
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Liabilities: '
Accounts payable $ - $ - $ - $
Accrued liabilities _ _ -
Deposits payable - - _ _ '
Due to other funds -
Payable to trustee 467,087 3,377,724 363,048 1,101,518
Total Liabilities $ 467,087 $3,377,724 $363,048 $ 1,101,518
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CITY OF RANCHO CUCAMONGA (Continued)
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
' JUNE 30,2006
AD 93-1
' Masi
Commerce CFD 2001-01 CFD 2001-01 CFD 2003-01
Center Series A Series B Series A
Assets:
' Pooled cash and investments
Receivables: $ 277,998 $ 1309,595 $ 38,578 $ 697,714
Accounts
-
'
-
Taxes - 39,906 -
Interest 621 4 103
Deposits - _
Restricted assets:
' Cash and investments with fiscal agents 246,879 1,202,251 100,988 1,488,084
Total Assets $ 525,498 $2,051,756 $139,669 $ 2,185,798
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Liabilities:
Accounts payable $ $ $ $
Accrued liabilities
-
Deposits payable
Due to other funds
Payable to trustee 525,498 2,051,756 139,669 2,185,798
Total Liabilities $ 525,498 $2,051,756 $139,669 $ 2,185,798
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30,2006
I
CFD 2000-03 CFD 2000-03 '
CFD 2003-01 Rancho SummitRancho Summit
Series B RDMP RSRV Total
Assets:
Pooled cash and investments $ 136,637 $ - $ - $28,890,444 t
Receivables:
Accounts - - - 6,960
Taxes - - - 115,193 '
Interest - 19,940
Deposits - - - -
Restricted assets:
Cash and investments with fiscal agents 290,098 603,284 342,338 7,029,930
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Total Assets $ 426,735 $ 603,284 $ 342,338 $36,062,467
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Liabilities: ,
Accounts payable $ - $ - $ - $ 233,609
. Accrued liabilities - - - 5,942
Deposits payable - - - 17,659,556 '
Due to other funds 41,404
Payable to trustee 426,735 603,284 342,338 18,121,956
Total Liabilities $ 426,735 $ 603,284 • $ 342,338 $36,062,467
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CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES I
ALL AGENCY FUNDS
YEAR ENDED JUNE 30,2006 '
Balance Balance
July 1,2005 Additions Deletions June 30,2086 '
Special Deposits
Assets:
Pooled cash and investments $ 15,940,982 $ 6,088,131 $ 4,179,662 $17,849,451
Accounts receivable 8,100 6,960 8,100 6,960 . '
Total Assets $ 15,949,082 $ 6,095,091 $ 4,187,762 $17,856,411
Liabilities: ,
Accounts payable $ 73,848 $ 196,855 $ 73,848 $ 196,855
Deposits 15,875,234 5,898,236 4,113,914 17,659,556
Total Liabilities $15,949,082 $ 6,095,091 $ 4,187,762 $17,856,411 '
Assessment District 82-1
Assets: '
Pooled cash and investments $ 2,512 $ 119 $ 57 $ 2,574
Interest receivable 6 4 6 4
Total Assets $ 2,518 $ 123 $ 63 $ 2,578 ,
Liabilities:
Payable to trustee $ 2,518 $ 123 $ 63 $ 2,578 '
Total Liabilities $ 2,518 $ 123 $ 63 $ 2,578
CFD 84-1
Assets: t
Pooled cash and investments $ 1,569,249 $ 251,243 $ 1,820,492 $ -
Taxes receivable 7,996 41,375 7,996 41,375
Interest receivable 4,034 - 4,034 '
Cash and investments with fiscal agent 121 - _ 121
Total Assets $ 1,581,400 $ 292,618 $ 1,832,522 $ 41,496
Liabilities: '
Accounts payable $ - $ 92 $ - $ 92
Due to other funds - 41,404 - 41,404
Payable to trustee 1,581,400 251,122 1,832,522 - ,
Total Liabilities $ 1,581,400 $ 292,618 $ 1;832,522 $ 41,496
Assessment District 842
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Assets:
Pooled cash and investments $ 56 $ 2 $ - $ 58
Taxes receivable - 45 - 45
Total Assets $ 56 $ 47 $ - $ 103 ,
Liabilities:
Payable to trustee $ 56 $ 47 $ - $ 103 '
Total Liabilities ,$ 56 $ 47 $ - $ 103
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CITY OF RANCHO CUCAMONGA
' COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
I . YEAR ENDED JUNE 30,2006
Balance Balance
I July 1,2005 Additions Deletions June 30,2006
Assessment District 86-2
Assets:
Pooled cash and investments $ 8,154 $ 106 $ 172 $ 8,088
ITotal Assets $ 8,154 $ 106 $ 172 $ 8,088
Liabilities:
I Payable to trustee $ 8,154 $ 106 $ 172 $ 8,088
Total Liabilities $ 8,154 $ 106 $ 172 $ 8,088
Assessment District 85-PD
'
Assets:
Pooled cash and investments $ 3,002,900 $ 1,787,079 $ 2,428,986 $ 2,360,993
I Taxes receivable 18,900 19,386 18,900 19,386
Interest receivable 7,831 5,287 7,831 5,287
Total Assets $ 3,029,631 $ 1,811,752 $ 2,455,717 $ 2,385,666
I Liabilities:_
Accounts payable $ 56,695 $ 502,639 $ 522,672 $ 36,662
Accrued liability 7,237 5,665 7,237 5,665
Payable to trustee 2,965,699 1,303,448 1,925,808 2,343,339
I Total Liabilities $ 3,029,631 $ 1,811,752 $ 2,455,717 $ 2,385,666
CFD 88-2
I Assets:
Pooled cash and Investments $ 3,886,093 $ 466,984 $ 378,506 $ 3,974,571
Taxes receivable 6,271 6,681 6,271 6,681
I Interest receivable 9,960 8,879 9,960 8,879
Cash and investments with fiscal agent 6 20 12 14
Total Assets $ 3,902,330 $ 482,564 $ 394,749 $ 3,990,145
ILiabilities:
Payable to trustee $ 3,902,330 $ 482,564 $ 394,749 $ 3,990,145
Total Liabilities $ 3,902,330 $ 482,564 $ 394,749 $ 3,990,145
' Benefit Assessment District 91-2
Assets:
I Pooled cash and investments $ 196,968 $ 53,363 $ 57,587 $ 192,744
Taxes receivable 601 370 601 370
Interest receivable 502 411 502 411
Total Assets $ 198,071 $ 54,144 $ 58,690 $ 193,525
ILiabilities:
Accrued liability $ 1,158 $ 277 $ 1,158 $ 277
I Payable to trustee 196,913 53,867 57,532 193,248
Total Liabilities $ 198,071 $ 54,144 $ 58,690 $ 193,525
I 181
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
I
ALL AGENCY FUNDS
YEAR ENDED JUNE 30,2006 ,
Balance Balance
July 1,2005 Additions Deletions June 30,2006 '
CFD 933
Assets:
Pooled cash and investments $ 475,829 $ 441,235 $ 451,045 $ 466,019
Interest receivable 1,232 1,043 1,232 1,043 ,
Cash and investments with fiscal agent 12 34 21 25
Total Assets $ 477,073 $ 442,312 $ 452,298 $ 467,087
Liabilities: '
Payable to trustee $ 477,073 $ 442,312 $ 452,298 $ 467,087
Total Liabilities $ 477,073 $ 442,312 $ 452,298 $ 467,087
Assessment District 99-1 I
Assets:
Pooled cash and investments $ 920,280 $ 1,073,026 $ 584,978 $ 1,408,328 t
Taxes receivable 2,287 2,435 2,287 2,435
Interest receivable 2,376 2,659 2,376 2,659
Cash and investments with fiscal agent 1,797,086 3,009,140 2,841,924 1,964,302
Total Assets $ 2,722,029 $ 4,087,260 $ 3,431,585 $ 3,377,724' '
Liabilities:
Payable to trustee $ 2,722,029 $ 4,087,260 $ 3,431,565 $ 3,377,724 ,
Total Liabilities $ 2,722,029 $ 4,087,260 $ 3,431,565 $ 3,377,724
CFD 2000-01 South Etiwanda
Assets: ,
Pooled cash and investments $ 245,705 $ 131,898 $ 130,121 $ 247,482
Taxes receivable 1,778 2,352 1,778 2,352
Cash and investments with fiscal agent 112,333 6,613 5,732 113,214 ,
Total Assets $ 359,816 $ 140,863 $ 137,631 $ 363,048
Liabilities:
Payable to trustee $ 359,816 $ 140,863 $ 137,631 $ 363,048 '
Total Liabilities $ 359,816 $ 140,863 $ 137,631 $ 363,048
CFD 2000-02 Rancho Cucamonga Corporate Park '
Assets:
Pooled cash and investments .$ 427,309 $ 608,960 $ 616,655 $ 419,614
Taxes receivable 2,643 - 2,643 '
Interest receivable 1,095 929 1,095 929
Cash and investments with fiscal agent 656,644 21,688 - 678,332
Total Assets $ 1,085,048 $ 634,220 $ 617,750 $ 1,101,518
Liabilities: '
Payable to trustee $ 1,085,048 $ 634,220 $ 617,750 $ 1,101,518
Total Liabilities $ 1,085,048 c $ 634,220 $ 617,750 .$ 1,101,518 '
182 '
I
CITY OF RANCHO CUCAMONGA
ICOMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30,2006
I
Balance Balance
I July 1,2005 Additions Deletions June 30,2006
AD 93-1 Meal Commerce Center
Assets:
Pooled cash and investments $ 267,930 $ 259,103 $ 249,035 $ 277,998
I Interest receivable 694
244 621 694 621
Cash and investments with fiscal agent 244,150 7,968 5,259
246,879
Total Assets $ 512,774 $ 267,712 $ 254,988 $ 525,498
ILiabilities:
Payable to trustee $ 512,774 $ 267,712 $ 2541988 $ 525,498
Total Liabilities $ 512,774 $ 267,712 $ 254,988 $ 525,498
ICFD 2001-01 Series A
Assets:
I Pooled cash and investments
Taxes receivable $ 282,041 $ 1,703,188 $ 1,175,634 . $ 809,595
40,923 39,906 40,923 39,906
Interest receivable 7 4 7 4
Cash and investments with fiscal agent 1,140,016 102,675 40,440 1,202,251
Total Assets $ 1,462,987 $ 1,845,773 $ 1,257,004 $ 2,051,756
I Liabilities:
Payable to trustee $ 1,462,987 $ 1,845,773 $ 1,257,004 $ 2,051,756
Total Liabilities $ 1,462,987 $ 1,845,773 $ 1,257,004 $ 2,051,756
I CFD 2001-01 Series B
Assets:
Pooled cash and investments $ 509,647 $ 84,044 $ 555,113 $ 38,578
I interest receivable 1,306 103
14,135 1,306 103
Cash and investments with fiscal agent 89,818 ,135 2,965 100,988
Total Assets $ 600,771 $ 98,282 $ 559,384 $ 139,669
Liabilities:
Payable to trustee $ 600,771 $ 98,282 $ 559,384 $ 139,669
Total Liabilities $ 600,771 $ 98,282 $ 559,384 $ 139,669
ICFD 2003-01 Series A
Assets:
I Pooled cash and investments $ 573,634 $ 1,079,590 $ 955,510 $ 697,714
Cash and investments with fiscal agent 1,474,479 86,905 73,300 1,488,084
Total Assets $ 2,048,113 $ 1,166,495 . $ 1,028,810 $ 2,185,798
I Liabilities:
Payable to trustee $ 2,048,113 $ 1,166,495 $ 1,028,810 $ 2,185,798
Total Liabilities $ 2,048,113 $ 1,166,495 $ 1,028,810 $ 2,185,798
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I 183
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I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES '
ALL AGENCY FUNDS
YEAR ENDED JUNE 30,2006 '
Balance Balance
July 1,2005 Additions Deletions June 30,2006 '
CFD 2003-01 Series B
Assets:
Pooled cash and investments $ 117,880 $ 203,933 $ 185,176 $ 136,637
Cash and investments with fiscal agent 287,483 16,943 14,328 290,098 '
Total Assets $ 405,363 $ 220,876 $ 199,504 $ 426,735
Liabilities: '
Payable to trustee $ 405,363 $ 220,876 $ 199,504 $ 426,735
Total Liabilities $ 405,363 $ 220,876 $ 199,504 $ 426,735
CFD 2000-03 Rancho Summit RDMP '
Assets:
Cash and investments with fiscal agent $ - $ 778,787 $ 175,503 $ 603284
Total Assets $ - $ 778,787 $ 175,503 $ 603,284 '
Liabilities:
Payable to trustee $ .: - $. 778,787 $ 175,503 $ 603,284 I
Total Liabilities $ - $ 778,787 $ 175,503 $ 603,284
CFD 2000-03 Rancho Summit RVRV 1
Assets:
Cash and investments with fiscal agent $ - $ 345,540 $ 3,202 $ 342,338
Total Assets $ - $ 345,540 $ 3,202 $ 342,338 '
Liabilities:
Payable to trustee $ - $ 345,540 $ 3,202 $ 342,338 '
Total Liabilities $ - $ 345,540 $ 3,202 $ 342,338
Totals-All Anensy Funds
Assets: '
Pooled cash and investments $ 28,427,169 $ 14,232,004 $ 13,768,729 $ 28,890,444
Accounts receivable 8,100 6,960 8,100 6,960
Taxes receivable 78,756 115,193 78,756 115,193 '
Interest receivable 29,043 19,940 29,043 19,940
Cash and investments with fiscal agent 5,802,148 4,390,468 3,162,686 7,029,930
Total Assets $ 34,345,216 $ 18,764,565 $ 17,047,314 $ 36,062,467 ,
Liabilities:
Accounts payable $ 130,543 $ 699,586 $ 596,520 $ 233,609
Accrued liability 8,395 5,942 8,395 5,942 II
payable 15,875234 5,898,236 4,113,914 17,659,556
Due to other funds - 41,404 - 41,404
Payable to trustee 18,331,04.4 12,119,397 12,328,485 18,121,956
Total Liabilities $ 34,345,216 $ 18,764,565 $ 17,047,314 $ 36,062,467
184
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City of Rancho Cucamonga
' Comprehensive Annual Financial Report
1 June 30, 2006
Statistical Section
Certain schedules recommended for inclusion in Comprehensive
1 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.
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1
ICITY OF RANCHO CUCAMONGA
Net Assets by Component
tLast Four Fiscal Years
(accrual basis of accounting)
IFiscal Year
2006 2005 2004 2003
I Governmental activities:
Invested in capital assets,
net of related debt $ 252,179,225 173,946,989 98,959,875 167,641,149
I Restricted 375,758,005 376,096,419 397,653,555 278,327,660
Unrestricted 99,633,038 82,020,646 103,891,437 119,939,613
Total governmental activities net assets $ 727,570,268 632,064,054 600,504,867 565,908,422
Business-type activities:
Invested in capital assets,
I net of related debt $ 27,333,959 28,184,177 27,066,800 18,193,179
Restricted 256,615 - - -
Unrestricted 2,967,744 2,915,713 2,279,621 (92,298)
ITotal business-type activities net assets $ 30,558,318 31,099,890 29,346,421 18,100,881
I Primary government:
Invested in capital assets,
net of related debt $ 279,513,184 202,131,166 126,026,675 185,834,328
I Restricted 376,014,620 376,096,419 397,653,555 278,327,660
Unrestricted 102,600,782 84,936,359 106,171,058 119,847,315
Total primary government net assets $ 758,128,586 663,163,944 629,851,288 584,009,303
I
' The City of Rancho Cucamonga implemented GASB 34 for the fiscal year ended June 30, 2003. Information
prior to the implementation of GASB 34 is not available.
I
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I 185
CITY OF RANCHO CUCAMONGA '
Statement of Activities (Condensed)
Last Four Fiscal Years '
(accrual basis of accounting)
Fiscal Year '
2006 2005 2004 2003
Expenses:
Governmental activities: 111 General government $ 39,749,329 34,618,681 33,250,080 24,393,550
Public safety 23,166,100 19,057,230 17,140,884 23,425,320
Public safety-fire protection 20,172,151 17,001,682 16,610,279 13,602,869 '
Engineering and public works 16,517,301 34,841,336 25,698,369 23,440,376
Community development 16,087,789 15,027,950 16,285,163 12,667,703 '
Community services 9,279,222 7,806,258 7,469,609 7,235,575
Interest on long-term debt 20,828,531 20,375,890 17,405,099 12,510,457
Total governmental activities expenses 145,800,423 148,729,027 133,859,483 117,275,850 '
Business-type activities:
Sports complex 1,885,693 1,946,407 1,908,620 2,100,144
Municipal utility 5,787,358 2,481,249 702,987 - t
Total business-type activities expenses 7,673,051 4,427,656 2,611,607 2,100,144
Total primary government expenses 153,473,474 153,156,683 136,471,090 119,375,994
Program revenues: '
Governmental activities:
Charges for services: '
General government 612,988 867,945 165,206 238,339
Public safety 950,340 1,136,856 1,104,284 879,101 '
Public safety-fire protection 157,346 377,478 377,630 375,123
Engineering and public works 5,470,174 8,011,741 10,476,124 8,162,289
Community development 7,954,213 2,119,111 5,245,302 2,156,368 '
Community services 3,557,333 2,509,256 2,447,436 2,315,889
Operating grants and contributions 9,337,299 9,208,789 16,615,891 7,608,374
Capital grants and contributions 34,408,882 8,314,267 22,115,926 6,590,448 '
Total governmental activities
program revenues 62,448,575 32,545,443 58,547,799 28,325,931
Business-type activities: '
Charges for services:
Sports Complex 554,609 497,435 529,725 546,870
Municipal Utility 5,795,469 3,680,722 312,808 - '
Total business-type activities
program revenues 6,350,078 4,178,157 842,533 546,870 '
Total primary government
program revenues 68,798,653 36,723,600 59,390,332 28,872,801
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I
' CITY OF RANCHO CUCAMONGA
Statement of Activities(Condensed)
' Last Four Fiscal Years
(accrual basis of accounting)
Fiscal Year
I
2006 2005 2004 2003
Net revenues(expenses):
IGovernmental activities (83,351,848) (116,183,584) (75,311,684) (88,949,919)
Business-type activities (1,322,973) (249,499) (1,769,074) (1,553,274)
Total net revenues(expenses) (84,674,821) (116,433,083) (77,080,758) (90,503,193)
' General revenues and other changes in net assets:
Governmental activities:
I Taxes:
Property taxes 118,431,406 87,090,523 78,057,324 60,930,922
Transient occupancy taxes 628,991 191,207 254,538 143,739
ISales taxes 27,378,940 21,631,153 16,398,011 15,085,717
Franchise taxes 7,369,620 6,289,730 5,535,183 5,523,224
I Business licenses and building permits 3,890,016 4,835,514 5,055,660 4,362,897
Motor vehicle in lieu, unrestricted 1,123,537 13,797,086 6,515,014 8,483,842
Use of money and property 16,707,137 18,572,290 8,805,041 11,262,468
I Other general revenues 4,809,611 3,807,373 5,186,203 4,566,670
(Loss)/gain on disposition of capital assets (632,922) 26,440 (312,458) 65,834
Loss on sale of land held for resale - - (9,025,897) -
I Transfers (557,890) (1,606,050) (10,883,294) (625,171)
Total governmental activities 179,148,446 154,635,266 105,585,325 109,800,142
Business-type activities:
IAdmission taxes 9,550 19,742 26,883 23,954
Use of money and property 200,335 223,885 178,753 167,361
I Other general revenues 13,626 11,487 13,915 12,728
Loss on disposition of capital assets (7,507)
Transfers 557,890 1,606,050 10,883,294 625,171
I Total business-type activities 781,401 1,861,164 11,102,845 821,707
Total primary govemment 179,929,847 156,496,430 116,688,170 110,621,849
I Changes in net assets:
Governmental activities 95,796,598 38,451,682 30,273,641 20,850,223
Business-type activities (541,572) 1,611,665 9,333,771 (731,567)
' Total primary government $ 95,255,026 40,063,347 39,607,412 20,118,656
IThe City of Rancho Cucamonga implemented GASB 34 for the fiscal year ended June 30, 2003. Information
prior to the implementation of GASB 34 is not available.
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I 187
CITY OF RANCHO CUCAMONGA
Fund Balances of Governmental Funds
Last Four Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
2006 2005 2004 2003
General fund:
Reserved $ 13,927,950 15,126,963 11,629,652 31,398,193
Unreserved 73,029,344 61,834,024 58,063,058 44,223,843 '
Total general fund $ 86,957,294 76,960,987 69,692,710 75,622,036
All other governmental funds: '
Reserved $117,714,655 124,668,088 101,773,597 103,954,678
Unreserved, reported in:
Special revenue funds 53,959,047 39,666,462 43,806,876 32,387,969 '
Capital projects funds 129,186,661 144,300,892 209,888,139 110,649,189
Debt service funds 64,593,304 49,412,434 36,818,337 37,225,678
Total all other governmental funds $365,453,667 358,047,876 392,286,949 284,217,514
The City of Rancho Cucamonga has elected to show only four years of data for this schedule. '
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188 '
ICITY OF RANCHO CUCAMONGA
Changes in Fund Balances of Governmental Funds
Last Four Fiscal Years
I (modified accrual basis of accounting)
Fiscal Year
I2006 2005 2004 2003
Revenues:
Taxes $ 152,502,083 113,942,930 100,482,113 81,911,544
I Licenses and permits 3,890,016 4,835,514 5,055,660 4,362,897
Intergovernmental 20,530,213 23,881,601 26,348,063 15,861,988
Charges for services 10,645,020 7,814,531 8,581,890 7,835,206
I Use of money and property 11,787,418 13,961,117 5,060,744 10,852,488
Fines and forfeitures 871,277 1,089,343 1,066,590 867,990
Developer participation 23,834,796 10,497,490 17,456,333 9,508,900
I Proceeds from non-committal debt 8,672,914 - - -
Contributions 484,612 157,276 14,410,325 248,463
Miscellaneous 4,989,448 6,332,794 4,063,410 4,397,953
ITotal revenues 238,207,797 182,512,596 182,525,128 135,847,429
Expenditures
Current:
IGeneral government 37,304,593 33,252,219 30,100,380 23,521,443
Public safety 22,692,237 18,718,776 15,373,353 15,498,080
Public safety-fire protection 18,964,948 16,548,920 14,966,408 13,304,254
IEngineering and public works 14,719,435 13,560,413 12,412,987 19,723,420
Community development 15,254,966 14,503,251 12,907,073 12,206,045
Community services 8,900,046 7,059,052 5,941,578 6,682,511
I Capital outlay 77,426,305 79,560,931 63,406,390 25,703,569
Debt service:
Principal retirement 7,658,097 4,646,588 57,628,362 6,466,388
I Interest and fiscal charges 20,922,421 20,069,910 16,354,837 15,543,605
Debt issuance cost 4,087,476
Total expenditures 223,843,048 207,920,060 233,178,844 138,649,315
IExcess(deficiency)of
revenues over(under)
expenditures 14,364,749 (25,407,464) (50,653,716) (2,801,886)
IOther financing sources(uses):
Transfers in 6,479,847 11,658,124 10,926,010 29,412,254
Transfers out (7,037,737) (13,264,174) (21,809,304) (30,037,425)
ILong-term debts issued 165,680,000
Premium on long-tens debts issued - - 4,776,363 -
I Gain on sale of fixed assets - - 163,578 -
Loss on sale of land held for resale (9,025,897)
Total other financing
sources(uses) (557,890) (1,606,050) 150,710,750 (625,171)
INet change in fund balances $ 13,806,859 (27,013,514) 100,057,034 (3,427,057)
' Debt service as a percentage of
' noncapital expenditures 6.10% 4.29% 40.23% 6.64%
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I 189
CITY OF RANCHO CUCAMONGA
I
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 Exemptions2 Value Rate '
1997 $ 6,317,935 544,574 - 6,862,509 0.41751%
1998 6,459,561 590,607 - 7,050,168 0.41930% ,
1999 6,677,077 637,687 - 7,314,764 0.41817%
2000 6,951,429 683,934 - 7,635,363 0.41094%
2001 7,387,507 730,449 - 8,117,956 0.41906%
I
2002 8,152,244 717,858 - 8,870,102 0.42442%
2003 9,111,167 753,737 - 9,864,904 0.43161%
I
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%
I
NOTES:
I
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.
I
Data Source: San Bernardino County Assessor 1996/97-2005/06; HdL, Coren&Cone
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190
I
' CITY OF RANCHO CUCAMONGA
Direct and Overlapping Property Tax Rates.'
(Rate per$100 of taxable value)
ILast Four Fiscal Years
Fiscal Year
I 2006 2005 2004 2003
Four Year Detail of Rates producing Revenue for City and Associated Redevelopment Agencies
City General Fund Direct Rates'
I
City Share of 1% levy per Prop 13 0.05190 0.05190 0.05190 0.05190
Debt Rate(s) 0.00000 0.00000 0.00000 0.00000
Total City Rates 0.05190 0.05190 0.05190 0.05190
RDA Incremental Rate2
I Prop 13 1% + applicable voter
approved debt 1.00520 1.00580 1.00610 1.00670
ITotal Direct Rate3 0.45051 0.43603 0.43815 0.43161
Four Year Detail of all Taxpayer Rates for Largest General Fund Tax Rate Area
Agency
I City of Rancho Cucamonga 0.05190 0.05190 0.05190 0.05190
Alta Loma Elementary 0.15092 0.15092 0.15092 0.15092
Chaffey Community College 0.04384 0.04384 0.04384 0.04384
I Chaffey High School 0.15864 0.15864 0.15864 0.15864
Chino Basin Municipal Water Dist. 0.04557 0.04557 0.04557 0.04557
County General Fund 0.15267 0.15267 0.15267 0.15267
I County Superintendent 0.00950 0.00950 0.00950 0.00950
ERAF 0.23106 0.23106 0.23106 0.23106
Flood Control Zone 1 0.02668 0.02668 0.02668 0.02668
Flood Control Zone 7 0.01190 0.01190 0.01190 0.01190
I Inland Empire West Resource
Conservation District 0.00058 0.00058 0.00058 0.00058
Rancho Cucamonga Fire District 0.12674 0.12674 0.12674 0.12674
ITotal Prop. 13 Rate 1.00000 1.00000 1.00000 1.00000
Alta Loma Elementary 0.04180 0.04600 0.03460 0.05170
I Chaffey Community College 0.02930 0.01080 0.01390 0.01080
Chaffey Union High School 0.02260 0.02640 0.02940 0.04510
Metropolitan Water Agency-Mid-Valley 0.00520 0.00580 0.00610 0.00670
Total Voter Approved Rate 0.09890 0.08900 0.08400 0.11430
ITotal Tax Rate 1.09890 1.08900 1.08400 1.11430
INotes:
1. General fund tax rates are representative and based upon the direct and overlapping rates for the largest
general fund tax rate area (TRA)by net taxable value.
2. RDA rate is based on the largest RDA tax rate area (TRA)and includes only rates from indebtedness
I adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only
to the incremental property values.
3. Total Direct Rate is the weighted average of all individual direct rates for the City of Rancho Cucamonga.
I 4. In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00%fixed amount.
This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to
the 1'.00%fixed amount, property owners are charged taxes as a percentage of assessed property values
for the payment of any voter approved bonds.
I
Data Source: San Bernardino County Assessor 2002/03-2005/06 Tax Rate Table; HdL, Goren &Cone
I 191
CITY OF RANCHO CUCAMONGA '
Principal Property Taxpayers
Current Year and Three Years Ago
I
2006 2003 '
Percent of Percent of
Total City Total City
Assessed Assessed Assessed Assessed ,
Taxpayer Value Value Value Value
Catellus Development Corporation $ 78,200,745 0.53% 63,238,561 0.64%
PPF MF 9200 Milliken Ave Ltd Prtnr 70,654,951 0.48% - 0.00%
1
Preston Butcher Trust 67,636,200 0.46% - 0.00%
Gruma Corporation 66,433,142 0.45% 56,400,847 0.57%
I
Western Land Properties 64,156,092 0.44% 95,802,765 0.97%
Krausz Puente LLC 63,749,388 0.43% - 0.00% '
West Coast Liquidators Inc. 58,494,329 0.40% 55,701,013 0.56%
Frito Lay North America, Inc. 57,116,328 0.39% - 0.00%
Calwest Industrial Properties LLC 68,910,493 0.47% - 0.00%
I
Tamco 53,840,448 0.37% 62,545,499 0.63%
$ 649,192,116 4.41% 351,279,209 3.64%
Source: San Bernardino County Assessor; HdL Coren &Cone '
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192
I
' CITY OF RANCHO CUCAMONGA
Property Tax Levies and Collections
' Last Ten Fiscal Years
Collected within the
I 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 Yearsl Amount of Levy
' 1997 $ 26,870,299 25,169,450 93.67% N/A 25,169,450 93.67%
I1998 27,672,066 26,274,439 94.95% N/A 26,274,439 94.95%
1999 29,171,777 27,653,602 94.80% N/A 27,653,602 94.80%
' 2000 30,520,742 29,018,459 95.08% N/A 29,018,459 95.08%
2001 33,362,558 32,401,099 97.12% N/A 32,401,099 97.12%
I2002 37,044,883 36,209,613 97.75% N/A 36,209,613 97.75%
I2003 41,370,392 41,367,297 99.99% N/A 41,367,297 99.99%
2004 47,952,098 46,980,688 97.97% N/A 46,980,688 97.97%
' 2005 54,127,529 52,957,183 97.84% N/A 52,957,183 97.84%
2006 66,040,919 65,275,661 98.84% N/A 65,275,661 98.84%
I NOTE:
The amounts presented include City property taxes and Redevelopment Agency tax increment. This
I schedule also includes amounts collected by the City and Redevelopment Agency that were passed-
through to other agencies.
I '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.
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ISource: San Bernardino County Assessor
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I193
CITY OF RANCHO CUCAMONGA
I
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years '
Governmental Activities Business-type Activities '
Fiscal Year General Tax Total Utility Total
Ended Obligation Allocation Governmental Revenue Certificates of Business-Type
June 30 Bonds Bonds 1 Loans Activities Bonds Participation Activities
I
•
1997 $ - 147275,000 16,864,014 164,139,014 $ - - -
1998 - 144,460,000 15,727,369 160,187,369 - - - I
1999 - 141,510,000 14,733,983 156,243,983 - - - '
2000 - 146,875,000 13,475,928 160,350,928 - - -
. 2001 - 143,050,000 12,284,935 155,334,935 - - -
I
2002 - 214,140,000 24,696,887 238,836,887 - - -
2003 - 210,555,000 21,865,499 21,865,499 - - -
I
2004 - 320,180,000 20,342,137 340,522,137 - - -
2005 - 317,135,000 18,740,549 335,875,549 - - - I
2006 - 311,005,000 17,212,452 328,217,452 - - - '
NOTES: ,
Details regarding the City's outstanding debt can be found in the notes to the financial
statements '
I 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 population for the prior calendar year.
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194 '
ICITY OF RANCHO CUCAMONGA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Fiscal Year Total Percentage Debt
Ended Primary of Personal Per
' June 30 Government Income 2 Capita 2
1997 164,139,014 N/A 1,416
1998 160,187,369 5.86% 1,380
1999 156,243,983 5.20% 1,319
2000 160,350,928 5.04% 1,316
2001 155,334,935 4.72% 1,237
2002 238,836,887 7.11% 1,800
2003 21,865,499 0.61% 159
2004 340,522,137 8.69% 2,322
2005 335,875,549 7.76% 2,170
2006 328,217,452 6.82% 2,028
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195
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 ,
Ended Obligation Allocation Assessed Per
June 30 Bonds Bonds Total Value 1 Capita '
1997 $ - 147,275 147,275 1.51% -
1998 - 144,460 144,460 1.42% -
I
1999 - 141,510 141,510 1.32% - I
2000 - 146,875 146,875 1.28%
2001 - 143,050 143,050 1.16% -
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2002 - 214,140 214,140 1.61% -
2003 - 210,555 210,555 1.43% -
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2004 - 320,180 320,180 1.95% - I
2005 - 317,135 317,135 1.74%
2006 - 311,005 311,005 1.49% - ,
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.
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196
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CITY OF RANCHO CUCAMONGA
Direct and Overlapping Debt
IJune 30, 2006
City Assessed Valuation $ 14,722,010
III Redevelopment Agency Incremental Valuation 6,160,079
Adjusted Assessed Valuation $ 8,561,931
City
I Percentage Total Share of
Applicable 1 Debt 6/30/06 Debt
Overlapping Tax and Assessment Debt:
I Metropolitan Water District 0.586% $ 389,565,000 2,282,851
Chaffey Community College District 19.742% 113,050,000 22,318,331
Chaffey Joint Union High School District 40.533% 112,325,000 45,528,692
Alta Loma School District 98.717% 25,999,873 25,666,295
Central School District 96.134% 15,179,342 14,592,509
I Etiwanda School District CFD Nos. 1,2&3 100.000% 11,960,000 11,960,000
Etiwanda School District CFD No. 7 21.530% 13,525,000 2,911,933
Etiwanda School District CFD No. 8 68.006% 7,060,000 4,801,224
I Etiwanda School District CFD No. 9 70.844% 10,000,000 7,084,400
Etiwanda School District Rancho Etiwanda Public Facilities
Authority CFD No. 1 90.690% 18,805,000 17,054,255
Fontana Unified School District 0.447% 54,608,353 244,099
I
Upland Unified School District 0.474% 32,505,333 154,075
City of Rancho Cucamonga CFD's 100.000% 55,890,000 55,890,000
City of Rancho Cucamonga 1915 Act Bonds 100.000% 5,075,000 5,075,000
' Total overlapping tax and assessment debt 865,547,901 215,563,663
Direct and OveraDDina General Fund Debt .
ISan Bernardino County General Fund Obligations 9.048% 885,315,000 80,103,301
San Bernardino County Pension Obligations 9.048% 761,360,591 68,887,906
Chaffey Community College District Certificates of Participation 19.742%P 19.533% 2,620,000 517,240
IChaffey Joint Union HS District Certificates of Participation 40.533% 1,490,000 603,942
Cucamonga School District Certificates of Participation 31.823% 13,320,000 4,238,824
Fontana School District Certificates of Participation 0.447% 40,775,000 182,264
Upland School District Certificates of Participation 0.474% 6,005,000 28,464
ICity of Rancho Cucamonga General Fund Debt 100.000% - -
Total direct and overapping general fund debt 1,710,885,591 154,561,941
ITotal overlapping debt $ 2,576,433,492 370,125,604
City direct debt
328,217,452
ITotal direct and overlapping debt $698,343,056
Notes:
1 I For debt repaid with property taxes,the percentage of overlapping debt applicable is estimated using taxable assessed
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.
IOverlapping 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 residents
and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay
Ilong-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However,
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.; HdL, Coren& Cone
I 197
CITY OF RANCHO CUCAMONGA
Legal Debt Margin Information
Last Ten Fiscal Years
Fiscal Year
2006 2005 2004 2003
Debt limit $ 321,072,427 280,523,308 247,538,676 222,613,544
Total net debt applicable to limit - - - -
Legal debt margin - $ 321,072,427 280,523,308 247,538,676 222,613,544
Total net debt applicable to the limit '
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0%
1
Legal Debt Margin Calculation for Fiscal Year 2006: '
Assessed value $ 8,561,931,399
Debt limit(3.75%of assessed value) 321,072,427 '
Debt applicable to limit:
General obligation bonds
Legal debt margin $ 321,072,427
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
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198 '
CITY OF RANCHO CUCAMONGA
Legal Debt Margin Information
it Last Ten Fiscal Years
Fiscal Year
2002 2001 2000 1999 1998 1997
203,025,995 187,893,846 179,356,402 171,780,535 167,562,365 163,907,817
' 203,025,995 187,893,846 179,356,402 171,780,535 167,562,365 163,907,817
0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
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199
CITY OF RANCHO CUCAMONGA
I
Pledged-Revenue Coverage
Last Ten Fiscal Years
(In Thousands)
Tax Allocation Bonds '
Fiscal Year
Ended Tax Debt Service
June 30 Increment Principal Interest Coverage
I
1997 24,740 2,130 6,910 2.74
1998 25,561 2,815 8,473 2.26 '
1999 27,000 2,950 8,337 2.39
2000 28,245 1,865 4,853 4.20
2001 30,953 3,825 7,371 2.76 '
2002 34,449 2,990 9,216 2.82
2003 38,519 3,585 10,878 2.66
2004 44,743 3,830 10,728 3.07 '
2005 50,439 3,045 14,397 2.89
2006 61,828 6,130 14,814 2.95
Note: Details regarding the city's outstanding debt can be found in the ,
notes to the financial statements. '
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200
I
ICITY OF RANCHO CUCAMONGA
Demographic and Economic Statistics
' Last Ten Calendar Years
Per
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Personal Capita Unemployment
Calendar Population Income Personal Rate
Year (1) (in thousands)(2) Income(2) (3)
1 1996 115,900 N/A N/A N/A
1997 116,045 $ 2,733,904 $ 23,559 N/A
I1998 118,432 3,001,896 25,347 N/A
1999 121,840 3,179,658 26,097 N/A
1 2000 125,585 3,291,457 26,209 2.6%
2001 132,663 3,358,231 25,314 3.3%
I2002 137,119 3,566,054 26,007 3.7%
2003 146,666 3,920,529 26,731 3.5%
I 2004 154,780 4,330,435 27,978 3.2%
2005 161,830 4,814,281 29,749 2.7%
I NOTE:
Personal income data for calendar year 1996 was not available. The unemployment
I rate for the City of Rancho Cucamonga was not available for calendar years 1996
through 1999. Unemployment rates for San Bernardino County were available for
this period of time. However, management believes it would be misleading to mix
' County data with City data.
Sources: (1) State Department of Finance
(2) Redevelopment Agency
(3) State of California Employment Development Department
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201
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CITY OF RANCHO CUCAMONGA '
Principal Employers
Current Year and Three Years Ago
2006 2003
Percent of Percent of
Number of Total Number of Total '
Employer Employees Rank Employment Employees Rank Employment
ChaffeyCommunityCollege 1,100 1 1.75% 475 8 0.87% '
Etiwanda School District 1,015 2 1.61% 933 1 1.71%
Ma Loma School District 920 3 1.46% 850 2 1.55% ,
City of Rancho Cucamonga 729 4 1.16% 705 3 1.29%
Frito-Lay, Inc. 600 5 0.95% 600 4 1.10%
C.W. Construction 600 6 0.95% 550 6 1.01%
Mission Foods 573 7 0.91% 573 5 1.05% '
Central School District 500 8 0.79% 520 7 0.95%
Target 475 9 0.75% 325 0.59% I
Southern California Edison 450 10 0.71% 450 9 0.82%
Mercury Insurance Company 437 0.69% - 0.00% I
Wal-Mart Stores, Inc 427 0.68% 445 10 0.81% '
"Total Employment"as used above represents the total employment of all employers located within City limits. ,
Source: Redevelopment Agency; City Finance Department; State of California, EDD
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202 I
CITY OF RANCHO CUCAMONGA
Full-Time and Part-Time City Employees By Function
I Last Two Fiscal Years
Full-Time and Part-time
Employees as of June 30
Function 2006 2005
General government 84 70
Public safety 1 103 137
Engineering and public works 207 189
Community development 51 47
Community services 210 198
Library 68 58
Redevelopment 6 6
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Total 729 705
p
1 NOTES:
' Police services provided by San Bernardino County with 126 sworn and 38 non-sworn
employees for 2006. Effective 2006, crossing guards were contracted with a private
company and are no longer part-time employees of the City.
1 Source: City Finance Department
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203
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CITY OF RANCHO CUCAMONGA
Operating Indicators by Function
Last Two Fiscal Years
Fiscal Year
2006 2005
General government: 1
Building permits issued 4,763 5,587
Building inspections conducted 82,166 85,225
Police:
Arrests 5,306 5,608
Parking citations issued 3,846 3,508
Traffic citations issued 16,395 16,987
Fire:
Number of emergency calls 11,430 10,855
Inspections 2,035 2,774
Public works:
Number of potholes repaired 1,107 2,402
Parks and recreation:
Number of recreation classes 2,866 2,315
Number of facility rentals 1,598 824
Library:
Volumes in collection 215,606 181,029
Total volumes borrowed 715,431 737,635
Municipal utility:
Number of customers 375 225
Peak demand (MW) 11 8
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Source: Various City departments
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204
ICITY OF RANCHO CUCAMONGA
Capital Asset Statistics
by Function
'
Last Two Fiscal Years
' Fiscal Year
2006 2005
Police:
Stations 1 1
Patrol units 52 48
Fire:
Fire stations 6 6
Public works:
I Streets (miles) 511 499
Streetlights 12,127 11,954
Traffic signals 182 170
I Parks and recreation:
Parks 28 26
Acreage 322 307
Community centers 5 5
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Source: Various City departments
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205
CITY OF RANCHO CUCAMONGA 1
Principal Sales Tax Remitters
Current Year and Three Years Ago '
2006 2003 '
Business Name Business Category Business Name Business Category
Ameron International Corp. Contractors Albertson's Grocery Stores Liquor
Ameron Steel Pipe Contractors Albertson's Grocery Stores Liquor I
Apple Computer Office Equipment American Building Supply Contractors
Best Buy Electronics/Appliance Stores Ameron International Corp. Contractors 1
Chevron Service Stations Ameron Steel Pipe Contractors
Circuit City Electronics/Appliance Stores Best Buy Electronics/Appliance Stores
Costco Discount Department Stores Chevron Service Stations
I
Home Depot Lumber/Building Materials Circle K Grocery Stores Beer/Wine
Huttig Lumber/Building Materials Circuit City Electronics/Appliance Stores
JC Penney Department Stores Costco Discount Department Stores
Kayo Oil Company Service Stations Home Depot Lumber/Building Materials '
Living Spaces Furniture Home Furnishings Lowes Lumber/Building Materials
Lowes Lumber/Building Materials Mervyns Department Stores
Macys Department Stores Novartis Animal Health Health/Medical
I
Mervyns Department Stores Proficient Food Farm Products/Equipment
Novartis Animal Health Health/Medical Rancho Mobil Service Stations I
Rancho Mobil Service Stations Ross Family Apparel
Robinsons May Department Stores Shell/Texaco Service Stations
Sears Grand Department Stores Stater Bros. Grocery Stores Liquor
Shell/Texaco Service Stations Tamco Heavy Industrial
Tamco Heavy Industrial Target Discount Department Stores
Target Discount Department Stores Vineyard Mobil Service Stations
Wal Mart Discount Department Stores Vons Grocery Stores Liquor
West End Material Supply Lumber/Building Materials Wal Mart Discount Department Stores
Wickes Home Furnishings West End Material Supply Lumber/Building Materials ,
Source: Hinderliter, de Llamas&Associates; State Board of Equalization '
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