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HomeMy WebLinkAbout2000/06/30 Comprehensive Annual Financial ReportCity of Rancho Cucamonga, California Comprehensive .i 171! ua r financial- Wcport Year Ended -!lune 30, 2000 II 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga, California Comprehensive Annual Financial Report Year Ended June 30, 2000 Prepared by the City of Rancho Cucamonga Finance Department Tamara L. Layne Finance Officer 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2000 TABLE OF CONTENTS Page Number INTRODUCTORY SECTION Letter of Transmittal i City Officials xxxii Organization Chart xxxiii Certificate of Achievement for Excellence in Financial Reporting xxxiv Certificate of Award for Outstanding Financial Reporting xxxv FINANCIAL SECTION AUDITORS' REPORT Independent Auditors' Report GENERAL PURPOSE FINANCIAL STATEMENTS 1 Exhibit A - Combined Balance Sheet - All Fund Types and Account Groups 4 Exhibit B - Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types 6 Exhibit C - Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (Budgetary Basis) - All Governmental Fund Types g Exhibit D - Combined Statement of Revenues, Expenses and Changes in Retained Earnings - All Proprietary Fund Types Exhibit E - Combined Statement of Cash Flows - All Proprietary Fund Types Notes to Financial Statements SUPPLEMENTARY SCHEDULES Schedule 1 - Balance Sheet - General Fund Schedule 2 - Statement of Revenues, Expenditures and Changes in Fund Balance - General Fund Schedule 3 - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Budgetary Basis) - General Fund Schedule 4 - Combining Balance Sheet - Ali Special Revenue Funds 12 13 15 50 51 52 60 CITY OF RANCHO CUCAMONGA Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2000 TABLE OF CONTENTS SUPPLEMENTARY SCHEDULES (Continued) Schedule 5 - Schedule 6 - Schedule 7 - Schedule 8 - Schedule 9 - Schedule 10 - Schedule 11 - Schedule 12 - Schedule 13 - Schedule 14 - Schedule 15 - Combining Statement of Revenues, Expenditures and Changes in Fund Balances - All Special Revenue Funds Page Number 68 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (Budgetary Basis) - All Special Revenue Funds 76 Combining Balance Sheet - All Capital Projects Funds 102 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - All Capital Projects Funds 104 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (Budgetary Basis) - All Capital Projects Funds Combining Balance Sheet - Intemal Service Funds Combining Statement of Revenues, Expenses and Changes in Retained Earnings - Internal Service Funds Combining Statement of Cash Flows - Internal Service Funds Combining Balance Sheet - All Agency Funds Combining Statement of Changes in Assets and Liabilities - All Agency Funds Schedule of General Fixed Assets By Sources 106 114 121 125 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2000 TABLE OF CONTENTS STATISTICAL SECTION General Govemmental Expenditures by Function General Govemmental Revenues by Source Assessed Valuation of All City Property Property Tax Levies and Collections Direct and Overlapping Property Tax Rate Special Assessment Collections Direct and Overlapping Bonded Debt Legal Debt Margin (General Obligation Bonds) Number of Permits Issued Construction Activity - Building Permit Valuation Demographic Statistics Principal Taxpayers Insurance Policies Miscellaneous Statistical Information Page Number 127 128 129 130 131 132 133 134 135 136 137 138 139 140 1 1 1 1 1 1 1 1 1 i 1 1 1 1 1 Ci of Rancho Cucamonga Comprehensive Annual Financial Report June 30, 2000 Introductory Section T H E CI T Y 0 F QANCITO CUCAMONGA December 9, 1999 The Honorable Mayor and Members of the City Council City of Rancho Cucamonga 10500 Civic Center Drive Rancho Cucamonga, CA 91730 Councilmembers: The Comprehensive Annual Financial Report of the City of Rancho Cucamonga for the fiscal year ended June 30, 1999 is hereby submitted for your information and consideration. Responsibility for accuracy, completeness and fairness of the presentation, including all disclosures, rests with the City. We believe the enclosed data is accurate in all material respects and is presented in a manner designed to fairly show the financial activity and position of the City's various funds and account groups. All disclosures necessary to enable the reader to gain a full understanding of the City's financial affairs have been included. The Comprehensive Annual Financial Report consists of three sections: introductory, financial and statistical. The introductory section includes this transmittal letter, the City's organizational chart and a list of principal officials. The financial section includes the general purpose financial statements, the combining and individual fund statements and the notes to the general purpose financial statements. The financial statements have been prepared in accordance with generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board (GASB) and received an unqualified opinion from our independent auditors, Lance, Soil and Lunghard. The statistical section includes several tables indicating historical financial trends of the City and other selected information. The City is required to undergo an annual single audit in conformity with the provisions of the Single Audit Act of 1984, the Single Audit Act Amendments of 1996 and U.S. Office of Management and Budget Circular A-133, "Audits of States, Local Governments and Non -Profit Organizations." Information related to this single audit, including the schedule of expenditures of federal awards, findings and recommendations, the auditor's reports on the intemal control structure and compliance with applicable laws and regulations, is available under separate cover from the City. Mayor William J. Alexander Mayor Pro -Tem Diane Williams Jack Lam, AICP, City Manager Councilmember Paul Biane Councilmember Bob Dutton Councilmember James V. Curatalo 10500 Civic Center Drive • P.O. Box 807 • Rancho Cucamonga, CA 91729 (909) 477-2700 FAX (909) 477-2849 www.ci.rancho-cucamonga.ca.us December 9, 1999 The Honorable Mayor and Members of the City Council I. BACKGROUND INFORMATION General Information: The City of -Rancho Cucamonga currently has an estimated population of 120,240 and encompasses approximately 37.5 square miles. It is located between the City of Upland to the west, Ontario to the south, Fontana to the east and is in the western section of San Bernardino County which is in the southern part of the State of California. The local economy is primarily based on retail commercial business and light manufacturing, 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 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 and the Rancho Cucamonga Public Financing Authority. The City provides accounting services to all these agencies. The Rancho Cucamonga Redevelopment Agency is shown -in the financial statements in the Capital Projects Fund and the Debt Service Fund. The Rancho Cucamonga Public Improvement Corporation is shown in the Debt Service Fund. The Rancho Cucamonga Fire Protection District is reflected in the Special Revenue Fund. The Rancho Cucamonga Public Financing Authority was established during fiscal year 1998/99 but it had no activity as of June 30, 1999. Therefore, no information is shown in the financial statements. The City of -Rancho Cucamonga is a general law city governed by the State of California Government Code and local ordinances and provides quality service by blending the talents of City staff and utilizing other agencies. Certain services necessary to continue the high quality of life in Rancho Cucamonga such as water, sanitation (i.e., sewage) and police are furnished by the 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 Redevelopment Agency provides the services associated with selling the City as an optimum location for companies to establish their operations. The City's location and local labor market 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council are just two optimum items available as a selling tool. The primary focuts of the Redevelopment Agency are community revitalization and the long-term economic development of the City of Rancho Cucamonga. The Rancho Cucamonga Public Improvement Corporation is a nonprofit corporation which was established to assist the City by financing, acquiring, constructing, improving and leasing public improvements for the benefits of residents of the City. Fire protection for the City and its sphere of influence is provided by the Rancho Cucamonga Fire Protection District. 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. Accounting System and Budgetary Control: The modified accrual basis of accounting is used for a portion of the City's funds defined as "governmental funds." This means revenues are recorded when received while expenditures are recorded when liabilities are incurred. However, at year end, revenues which are both measurable and available as a resource to finance the operations of the year just ended are also accrued. The enterprise and internal service funds, or "proprietary funds," follow the accrual basis of accounting. Under this system, revenues are recognized when earned and expenses are recorded when the liabilities are incurred. In evaluating the City's accounting system, primary consideration is given to the adequacy of internal controls. Internal controls are designed to provide reasonable, but not absolute, assurance relating to the safeguarding of assets against loss and the reliability of financial records for the preparation of financial statements and maintaining accountability for assets. 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 fund level for the General, 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. Financial Administration: The Finance Department is structured under the Administrative Services Department with the Director of Administrative Services having responsibility for Personnel, Risk Management, Business Licensing, Purchasing, Geographical Information Services, Management Information Services, and the City, Redevelopment Agency and Fire District Treasury functions, The Finance Officer is responsible for directing the accounting, financial planning and reporting, payroll, budget analysis, budget preparation, budget implementation and management, and cash management functions for the City, Redevelopment Agency and Fire District. iii December 15, 2000 The Honorable Mayor and Members of the City Council Notes to the Financial Statements: The Notes to the Financial Statements, which are part of the General Purpose Financial Statements within the Financial Section, are an integral part of the financial report and are essential to the fair presentation and adequate disclosure of the financial position of the City, Redevelopment Agency, Public improvement Corporation. Fire District and the Public Financing Authority. The notes should be read along with the financial statements to gain a fuller understanding of the information contained within this report. Your attention is specifically directed to the presentation of the City's significant accounting policies. Fund Descriptions: Definitions of the various funds and account groups of the reporting entity are included as supplementary information within the various divisions of the Financial Section of this report. II. HIGHLIGHTS OF FISCAL YEAR 1999/2000 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 to 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 business visitations, Mayor's Roundtable, and tri -annual business receptions continued to be a focus of the Redevelopment Agency. The Agency's activities have resulted in a variety of new companies locating to the community including Lowe's, GATX, Trans Container, PlasPet, Scripto Tokai and Gainey Transportation. Nearly 800 new businesses located to Rancho Cucamonga and were contacted by the Agency. Many of those companies attended the business receptions and were presented with referral information and services provided within the City. Participants included Agency and City staff, Mayor and Council members, as well as representatives from the Rancho Cucamonga Chamber of Commerce, Chaffey College, San Bernardino County Jobs and Employment Services Department, Small Business Development Center and the Inland Empire Economic Partnership. The Agency's Third Party Electrical Certification Program provided assistance to five businesses to bring their machinery into electrical code compliance. Since its introduction in 1994, 26 companies have participated in this program. The Agency implemented the City's fifth annual Business Appreciation Week in May. Over 600 local business owners and their employees participated in this annual event. The Agency is working with other City departments and also the Community Partners Group with LEEP to identify possible fiber optics infrastructure systems that could improve the Agency's marketing ability to high tech companies, and companies that are already located in the City. Marketing/Attraction - The Agency implemented a successful advertising campaign with placements in a variety of state and national publications. A total of 259 leads were generated as iv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council a result of the ad campaign. Strategic relationships were strengthened with the Inland Empire Economic Partnership and the California Trade and Commerce Agency to work cooperatively in business attraction efforts. The Fax -on -Demand Program continues to be successful, providing commercial/industrial real estate information to over 130 inquiries. Potential new relocating companies and local businesses received promotional skybox tickets to Quakes' games providing them with an opportunity to experience the sport/entertainment contribution to the City's total quality of life. The Agency hosted 70 organizations, including 55 companies and 11 leaders of local organizations. The annual Visions Newsletter and the Business Visions publications were mailed throughout the community and were included in all public relations and business attraction packets. Additionally, the Chamber of Commerce, in cooperation with the City and Redevelopment Agency distributed an updated City map and the new edition of the "Shop Rancho Guide." This guide provides a listing of all retailers in the City and promotes economic development. The RDA Web page has new links and features offering a variety of information that can be viewed and printed, including the Visions newsletter and the Community Profile. The Agency continues to receive acclaim for its site selection Web site, INside Rancho, which has earned several awards for its innovation and contribution to economic development, including the 1999 ESRI Award, the 2000 CUED Gold Award and the 2000 CRA Award of Excellence. Discussions on land use and design work has begun for the Regional Mall Project. An Exclusive Negotiation Agreement between the City, the developer, Forest City, and Lewis Investment was finalized. Capital Improvements Route 30/Day Creek Boulevard- Construction was completed on the Route 30/Day Creek Boulevard connection, including installation of two westerly lanes of Day Creek Boulevard, streetlights, and traffic signals necessary to connect the project area to the 210 freeway. Foothill/Hermosa Storm Drain - Construction of the Foothill/Hermosa Storm Drain is progressing on schedule. This master planned storm drainage project, located in Foothill Boulevard between Deer Creek Channel and Hermosa Avenue, and in Hermosa Avenue between Foothill Boulevard and Church Street, is a cooperative effort between the City of Rancho Cucamonga and the County of San Bernardino Flood Control District. In addition, design plans are complete for the Lower Hermosa Storm Drain, and advertisement for bids is anticipated in July 2000. Both projects will provide much needed flood protection for businesses and residences located in the southern portion of the project area. Foothill/Archibald Demonstration Project - Staff has developed project concepts for the Foothill/Archibald Demonstration Project, to implement public right-of-way improvements at the corner of Foothill Boulevard and Archibald. Property owners have been contacted to initiate preliminary discussions and define the project's scope of work. Foothill Boulevard Median Island Project -Construction of Phase I of the Foothill Boulevard Median Island Project, located between Vineyard and Hermosa, is complete. Phase 1I construction of the improvements, from Hermosa to Haven Avenue, was combined with the Foothill/Hennosa Storm Drain Project. Fire Vehicle Maintenance Facility - Construction is progressing on the Fire Vehicle Maintenance Facility, located on Jersey Boulevard, at Fire Station #4. Completion is anticipated v December 15, 2000 The Honorable Mayor and Members of the City Council in early 2001. This facility will fulfill a much-needed function for our expanding Fire Department fleet. Affordable Housing Rental Housing — The Agency continues to monitor five additional projects that are operated by the Southern California Housing Development Corporation (SCHDC), Northtown Housing Development Corporation (NHDC) and Pepperwood. SCHDC manages a total of 1,096 units at four complexes of which 498 units are classified affordable. NHDC's Villa del Norte project has 88 units that are affordable and Pepperwood has 46 affordable units. Home Ownership — The First Time Homebuyer Program, funded by the Agency and offering down payment assistance, currently has 32 families participating in workshops in anticipation of qualifying for loans through the program. Eight families closed escrow during the fiscal year. In July 1997, the City Council approved a resolution to join the California Cities Home Ownership Authority (CCHOA) and participate in its Lease -to -Own Program. This plan provides a down payment and closing costs for families that can make mortgage payments but do not have the cash on hand to make the initial payments. The underwriter obtained approval for Freddie Mac for the program. During the fiscal year, CCHOA has approved 24 loans to families in Rancho Cucamonga. Additionally. a new program. FreshRate, provides homebuyer assistance to qualified households in the form of 10l% financing. This FHA -qualified program combines down payment and closing cost assistance with mortgage financing up to 101%ofa home's appraised value. Engineering: The Engineering Division received a Project of the Year Award from the American Public Works Association in FY 1999/2000. The APWA recognized the Haven Avenue Beautification Project in both the design and community involvement categories. The project beautified the easterly side of Haven Avenue with a design that included a meandering sidewalk, the use of rock to promote the use of local indigenous materials, and the preservation of several Jacaranda treesthat were incorporated into the design. The city coordinated the work of over 500 volunteers who helped place nearly 400 tons of rockscape. We estimate that the city saved approximately $50,000 by using the volunteer labor on this award-winning project. The city's Integrated Waste/NPDES program was honored for repeated excellence for its participation in the "Make a Difference Day" activity and "Second Chance Store". This was the second year we received this award. The first phase of the Foothill Boulevard Median Island project, including installation of the landscaped medians from Vineyard Avenue to west of Hermosa Avenue was completed during FY 1999/2000. Construction began on the second phase of this project from west of Hermosa Avenue to Haven Avenue, including bridge widening and storm drain installation. The city's multi-year program to install missing wheelchair access ramps and reconstruct noncompliant driveways along city streets continued during fiscal year 1999/2000 with facility vi 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council installations along Archibald Avenue. A second phase of installations was designed for Haven Avenue and Hermosa Avenue with construction scheduled for 2000. Design and construction of the Phase 11 Tot Lot Renovation Project was completed. This project to renovate existing tot lots in city parks to provide ADA accessibility and equipment repair included Windrows, Kenyon, Vintage, West Greenway, and Church Parks. The Metrolink Expansion Project, which will construct the second phase parking lot with 700 additional spaces, was designed. Construction will take place in fiscal year 2000/01. The design also includes the extension of the train platform. Construction of Day Creek Boulevard was completed. In addition to the city's project to construct the west roadbed of Day Creek Boulevard, this project also included water line installation for CCWD, storm drain installation for Lewis Homes, and the administration of the construction of the Highland Avenue realignment for SANBAG. The scope of the project eventually expanded to include the construction of the east roadbed by the adjacent developer. Carnelian Street was improved by increasing the radius of the existing curve south of Vivero Street. This design enhanced the traffic safety on this busy street. In addition to the street improvements, a major storm drain was installed within the project limits. Throughout fiscal year 1999/2000 Engineering staff continued to check the plans for the Route 210/30 Freeway. In addition to plan check responsibilities, Engineering Administration coordinated meetings of the Route 210/30 Ad Hoc Task Force and participated in several community meetings with residents to discuss the freeway design and construction. The following capital projects were constructed during fiscal year 1999/2000: • . Beryl Street: pavement rehabilitation, pavement reconstruction, and curb and gutter installation to fill in missing links from Base Line Road to Cielito Street • Haven Avenue: pavement rehabilitation project from Lemon Avenue to Wilson Avenue • Overlay and Slurry Seal Programs: each year the city slurry seals a section of the city's local streets and overlays areas which are too worn to slurry • Rancheria Drive: this project widened the street on the south side including pavement, curb and gutter, sidewalks, and street light installation • Sapphire Street: pavement rehabilitation from Moon Court to Almond Street, this project also corrected the cross fall on this street and constructed curb and gutter that was missing • Summit Avenue: this project widened the north half of the street and overlayed the existing pavement on the south half • Vineyard Avenue Bus Bays: Four bus bays were installed on Vineyard between Fourth Street and Foothill Boulevard Planning: Current Planning During the 1999/2000 fiscal year, the Current Planning section processed a number of major development projects, permit entitlements, and special projects as summarized below. Staff vii December 15, 2000 The Honorable Mayor and Members of the City Council processed a total of 909 applications of all types, ranging from General Plan Amendments to Home Occupation Permits. Major development projects which were processed include: • The Arbors, a 288 -acre planned residential development • Lowe's Horne Improvement Center • Catellus Master Plan on Milliken, between Foothill and Arrow • Trammel Crow Company Master Plan at southeast corner of Milliken and Arrow • GATX 1 and II industrial warehouse distribution buildings on Milliken, south of Foothill • Tokai industrial buildings on Millenium Court • Target expansion of 52,320 square feet • Richard Dick — 3 office buildings at southwest corner of 6th and Milliken • Legacy Partners — 4 office buildings at southeast corner of 6th and Haven • EIR for Targe retail building on west side of Vineyard, south of Foothill • Cabot industrial warehouse on north side of Arrow, east of 1-15 Freeway • Origen Rail Center — 847,828 square foot industrial warehouse on south side of Arrow, east of 1-15 freeway • Lewis Tract 16000 — 306 apartments at northwest corner of Church and Spruce • Lewis Tract 16001 — 366 apartments at northeast comer of Church and Spruce • JPI — 521 apartments at northwest corner of 6th and Milliken Major projects that went through plan check and/or were under construction include: • Lowe's Home Improvement Center • Trammel Crow Company 1.000,000 square foot warehouse at southeast comer of Milliken _and Arrow • GATX 1 and 11 industrial warehouse distribution buildings on Milliken, south of Foothill • Cabot Distribution Center — 401,910 square foot warehouse at southwest corner of 6th and Hermosa • Riverside Commercial Investors — 216.000 square foot industrial building at southwest corner of 6th and Buffalo • Tokai industrial building on Millenium Court • Origen Rail Center — 847,828 square foot industrial warehouse on south side of Arrow, east of 1-15 freeway • Lewis Tract 16000 — 306 apartments at northwest corner of Church and Spruce • Albertsons - northwest corner of Foothill and Vineyard • Airport Corporate Center— 71,700 square foot offices at northwest corner of 4th and Archibald • Fairway Business Center — 89.200 square foot offices south of Metrolink Station • Sunrise Assisted Living Facility — 88 beds on south side of Base Line at Amethyst • Assisted Living Facility — 114 suites at southeast corner of 19th and Hermosa • The Hawthomes (Griffin) — 341 single family homes at northwest corner of 4th and Archibald • Diversified Pacific — 282 single family homes on east side of Etiwanda, north of Foothill • Independence (Kaufman & Broad)— 352 single family homes at southwest corner of Base Line and Rochester viii 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council The Current Planning section was involved with many special projects including: • Foothill Freeway • Automated Permitting • Sign Task Force • Pacific Electric Trail • Environmental protection regarding the following endangered or threatened species: California Gnatcatcher, San Bernardino 'Merriams' Kangaroo rat, and Delhi Sands Flower Loving Fly Advance Planning During the 1999/2000 fiscal year, the Advance Planning section worked on a number of projects as indicated below. A City -initiated comprehensive update of the General Plan is to be completed in May 2001. The intent is to revise the current 10 year old plan in order to assure legal compliance with applicable State law and assure that the Community will have a healthy balance of residential land use and commercial activities. In addition, staff processed eight Development District Amendments and five General Plan Amendments. Ten County and eleven governmental referrals were received and reviewed. Significant referrals responded to include: • Crest Development - 671 -single family residential units within Etiwanda North Specific Plan • A 114,959 square foot industrial building on Napa at the eastern City limits • Two tentative parcel maps on Snow Drop Road • A 92 lot subdivision on the west side of Wardman Bullock, north of Wilson • A 92 lot subdivision on the northwest corner of Etiwanda and Wilson Historic Preservation accomplishments included the following: • Landmark alteration for the Albert House on 19th Street consisting of a new garage with guest quarters • Isle House relocation completed and restoration commenced • Maloof House Relocation Project continues with phase one (work shops moved and new residence) completed and phase two underway (relocate historic residence and guest house) • RDA Preservation Revolving Fund Program priorities drafted • Historic Landmarks and Point of Interest sign identification project is underway Community Development Block Grant Administration The Community Development Block Grant (CDBG) program met the goals of the Consolidated Plan Annual Action Plan for the 1999/2000 program year through the following activities: ix December 15, 2000 The Honorable Mayor and Members of the City Council Capital and Facility Improvement Programs • Completion of Rancheria Drive street improvements • Continued the design of Monte Vista street improvements • The repair or replacement of 4,920 square feet of sidewalk throughout target neighborhoods • The removal of 7,330 square feet of graffiti throughout target neighborhoods • The repair/replacement of 4 wheelchair ramps, totaling 1,440 square feet Home Improvement Programs • The City Home Improvement Program assisted 31 households through 3 loan and 28 grants • The Oldtimers Foundation Home Maintenance Program assisted 54 households with minor home repairs Public Services Programs • Homeless Outreach, Programs & Education assisted 81 homeless individuals • Foothill Family Shelter assisted 24 households with transitional shelter • House of Ruth assisted 150 households • The YMCA and YWCA programs assisted 125 youth • The West End Hunger Program (SOVA) assisted 1,055 individuals • The Inland Fair Housing and Mediation Board Fair Housing program assisted 60 persons and their Landlord/Tenant program assisted 181 households • The Oldtimers Foundation Senior Nutrition program assisted 672 persons • The Rancho Cucamonga Public Library Back to Basics program assisted 83 youth The 1998/1999 Consolidated Annual Performance and Evaluation Report (CAPER), 2000/2004 Consolidated Plan, and the 2000/2001 Annual Action Plan were completed during the 1999/2000 program year. Building and Safety: Building activity increased significantly in fiscal year 1999/2000 to a building valuation exceeding $370 million. Single family residential construction continued to lead the increase in building valuation during the past fiscal year. The Building and Safety Division provides plan checking and inspection activities for compliance with Uniform Building and Fire Codes and Code Enforcement of Municipal Code Property Maintenance Standards in a coordinated environment. Community Services: The Community Services Department continued its successful efforts to offer residents of the City of Rancho Cucamonga opportunities to relax, to learn, to get physically fit, to make new friends and much more. Well over 2,500,000 visits were made to the City's recreation facilities x L 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council and parks during the year as youth and adults alike made positive use of their leisure time. The following major activities were accomplished during the reporting period. Senior and Human Services During the fiscal year, the Senior and Human Services Division witnessed a substantial increase in its overall program. Attendance as well as activities and services expanded by over 20%. With over 100 large and small group activities offered at the Senior Center on a weekly basis, new audiences of older adults were attracted to the Senior Center. Activities included classes in areas such as fitness, health and wellness, arts and cultural, self -enhancement and education. In addition, new increased travel opportunities were introduced. While selling out most single day trips that were offered, the Senior Center also provided a variety of choices in U.S. and international extended tours and cruises. The single most high volume activity at the Senior Center during the reporting period continued to be the daily nutrition and homebound meal delivery program conducted by the Oldtimers Foundation. This past year marked a continued increase in the total number of recipients of this vital service with 40,000 meals being prepared in the Center's kitchen. Half of those meals were served at the Senior Center and half were delivered to homebound seniors within the community. The City continued to team with the Rancho Cucamonga Family YMCA to provide a free transportation program for Rancho Cucamonga seniors providing van service to and from the Senior Center. Over 100 seniors have registered for the program, with the entire city now being covered. The Center celebrated 26 holiday and special events throughout the year. These fun4illed programs featured talented entertainers, delicious food and most importantly a lot of fun and fellowship. One particular event, Governor George W. Bush's visit to the Center, was a highlight of the year. Over this past year the Senior Center has addressed many challenges in meeting the needs of older adults throughout our community. Additionally, the Center has established itself as a vital social institution that is an essential link in the aging network offering a broad range of services and activities and access to many other community resources. Special Events and Cultural/Performinc Arts This past year has been a year of growth and expansion for the Division. The Festival 2000 series and the development of the community's first performing arts program were just two of the major activities of the Division this fiscal year. Special events sponsored by the Department continue to draw record numbers in attendance, support and community interest. Some of the major community wide special events provided included: • July 4" Celebration — an Old Fashioned Independence Day Celebration was held at Red Hill Community Park. Nearly 7,000 community members enjoyed the daylong festivities. + Movies in the Park— a 6 -week annual series held during the months of July and August. Ten thousand (10,000) community members attended our showing of movies in the park at three different sites (Red Hill, Windrows and Milliken Parks) throughout the City. xi December 15, 2000 The Honorable Mayor and Members of the City Council • Concerts in the Park — this annual 8 -week program was held at Red Hill Community Park. Over eleven thousand (11,000) community members enjoyed an evening of music under the stars. • The City's Annual Founders Day Parade and Celebration was held on November I3`". A new parade route traveling westward along Base Line Road to Red Hill Community Park was a resounding success. Attendance along the parade route and at the celebration higher than usual, with 6,500 community members attending. The Celebration this year included the Rancho Cucamonga Chamber of Commerce business expo, as well as, the parade award ceremony, city display booths, live entertainment, a new fun zone for children and food vendors. • The I ' Annual Holiday Extravaganza and Tree Lighting Ceremony has held in cooperation with Lewis Retail Centers on December 2nd. This fun -filled community event showcased our local high school entertainers, local dance and chorale groups and a special visit from Santa Claus. Over three thousand five hundred (3,500) community members attended this first time event. • Deck the Halls Holiday Craft Fair took place at Lions East and West Community Centers and provided community members with the opportunity to find that perfect holiday gift. • A Cinco de Mayo celebration was held for the community on May 6'". State Senator Nell Soto joined two thousand five hundred (2,5000) community members at this fun -filled event at Old Town Park. There were live mariachis, a D.J., Ballet Folkloric dance groups, an Aztec Indian dance group, a menudo cook -off contest, candy scramble, children's rides, games, magic and puppet shows, face painting, and food vendors. • March 1999 marked the beginning of the Performing Arts Academy that was created through a partnership between the City of Rancho Cucamonga and Lewis Retail Centers. This collaborative effort continued into the new fiscal year with a variety of classes, programs, workshops, class performances and community theatre productions being held. Over three thousand (3,000) participants participated in thirteen performances, workshops, classes and special events during the course of the reporting period. Sports To say that this was the busiest year yet for the Sports Division would not begin to communicate the continued popularity of the sports programs, classes, leagues and activities for both youth and adults. During fiscal year 1999-2000 several new programs were initiated. They included a Youth Track and Field program and a Youth Sports Camp series. Activities at the RC Family Sports Center continued to grow in popularity. Over sixteen hundred (1,600) community members participated in programs at the Family Sports Center during the reporting period with an additional twenty-nine thousand, five hundred (29,500) participants enjoying open play activities at the Center. The City of Rancho Cucamonga hosted at the RC Family Sports Center the Inland Valley Municipal Athletic Association Boys "C" Division Basketball Tournament for the second time during the first quarter of 1999. One hundred eighty (180) boys, ages 8-10 participated on eighteen (18) teams. The tournament was attended by one thousand, three hundred (1,300) xii 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council spectators from the communities of Riverside, Fontana, Norco, Montclair, Corona, Rialto, Jurupa, Moreno Valley, Banning, Colton and Rancho Cucamonga. Other sports activities included: • PeeWee Sports for boys and girls, ages 3-5, experienced nearly 2,000 participants this year. Offerings included Deck Hockey, Basketball, Baseball and Soccer. • Youth Basketball program, which is designed for youngsters ages 6-16 continued to burst at the seams with one thousand, five hundred and twenty two (1,522) participants. • The Youth Roller Hockey program continued to average 200 youngsters, ages 6-15 with the opportunity to play this exciting sport at the Epicenter Expanded Parking Lot. Adult Sports Program needs, which include tennis, football, soccer and softball, are continually being met by the City. Participants totaled over fourteen thousand (14,000) this year. Learn to Swim Program —During fiscal year 1999/2000, the Department offered four sessions of public swimming lessons for the community. Only Etiwanda High School's pool was available during July and August 1999 due to renovation of the pool at Alta Lorna High School. During the month of June 2000 lessons were provided at both Aka Lorna and Etiwanda High School pools. During the reporting period over 3,090 youngsters and adults participated in group swimming lessons. Non -City sponsored youth sports programs remained popular this past year. Eight hundred, eleven (811) teams drawing over ten thousand, five hundred, sixty two (10,562) participants played games and practiced in the City at park and school fields. The Department's Sports Advisory Committee continued to accomplish this difficult job in allocating fields in a fair and equitable mariner. Teen Programs The Teen Center has become a focal point for youth in the community and is open 5 -days a week year round and offers a variety of recreational activities for teens in 6th through 10th grade. Some of the activities offered include: Teen Dances (Halloween and Valentine's Day) and Workshops (Babysitting Training, Jobs Skills and Family Safety). The Teen Workshop and Event program is an integral part of reaching out to the teens in our community. In addition the program offers opportunities for the Department to collaborate with local schools and businesses. During fiscal year 1999/2000 a College Fair, Career Fair and a wide variety of workshops were offered including Financial Aid, Babysitting Training and Job Skills. The Teen Recreation Activity Club (TRAC), established in 1989, completed another successful year full of events, fund raising and community service programs. During the summer months alone, teens volunteered over 2,000 hours of service by operating snack bars at Movies in the Park, Concerts in the Park and the summer aquatic program. The very popular Night on the Town Babysitting Program that is operated by TRAC was expanded this year to provide this much sought after service year round. Teen Learning Center (TLC), a summer teen volunteer program, gave youth on-the-job training in many City programs, such as Day Camp, Kinder Camp, Kid Explorers, the RC Sports Camp and at the Performing Arts Academy. In all teen programs combined over 5,000 volunteer hours were logged. December 15, 2000 The Honorable Mayor and Members of the City Council The Teen Trips program offered fun venues for summer and winter and spring breaks. This year, 261 teens participated in visits to local attractions throughout the southern California area. A Skate Demonstration and Safety Clinic was held at the Spruce Park Skate Facility in April 2000. Over 500 community members were informed of safety issues, protective equipment and new gear out on the market. The Skate Facility has been heavily used since its opening and has presented a number of opportunities for staff, residents and users of the facility to work together to continue to provide much sought after activities for teens. Youth Programs Playschool, a progressive program for children ages 1-5, continued to experience tremendous growth this past year. With enrollment over 500, the emphasis of the program is on socialization skills, interaction skills, improving attention span and language development through the use of games, crafts, songs and stories. The partnership with the County of San Bernardino to offer classes at the Mulberry Learning Center continued to thrive. Through classes at the Mulberry Center, children enrolled in the City's Playschool classes meet along side with children with a variety of learning and physical disabilities. Youth Summer Camps The City offered full-day activities in Day Camp (for youngsters ages 6-12) and Kinder Camp (for youngsters ages 4-6) programs. Partial day summer programs were also available for Play Camp tiny tots ages 1-5 and Kid Explorers youngsters, ages 5-10. Over 6,500 youngsters participated in the City's summer camp programs this fiscal year. Youth Special Events A variety of youth oriented special events were held over the last year. They included: • Breakfast with Santa • Kids Fest 2000 — a spring Children's Concert • Pumpkin Carving Bash The Grapevine Four issues of the City's quarterly newsletter, The Grapevine were produced and distributed during the year. This publication serves as the City's main avenue for disseminating information to the public regarding important City issues and in advertising City programs. events and recreational opportunities. This 48 -page publication has proven to be a very effective means of communicating with the residents of our community. Issues during the reporting period focused on historical preservation, community events. the Festival 2000 series, disaster preparedness and many other issues important to the community. Contract Classes As the largest and most innovative program in the Inland region, the Community Services Departments recreation program continued to strive for excellence in its program offerings. The xiv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council City uses a combination of City facilities, school sites and private businesses to offer over 300 classes for the community each quarter. More than 36.000 residents registered for non -aquatics, non -senior citizen, fee based classes this past fiscal year. Participants of all ages have their choice of a variety of course offerings such as arts and crafts, dance, performing arts, music, gymnastics, sports, fitness, health/safety and special interest classes. independent contractors, who were paid a percentage of the class fee, thereby guaranteeing a profit to the City for each class offered, offered most of our classes. This year, gross revenues for contract classes exceeded $1,928,911. Volunteers Throughout the year over one thousand two hundred (1,200) volunteers logged over twenty- two thousand (22,000) hours of service at a cost saving value to the City of $31 1,500. These individuals assisted our staff with everything from special event preparation, coaching sports programs, scorekeeping, teaching classes at the Senior Center to clerical support at our main office and off-site locations. Facilities It's estimated that nearly seventy thousand (70,000) community members participated at functions at our neighborhood reservable parks: Coyote Canyon, Heritage, Hermosa, and Red Hill Parks. In addition, it is estimated that two hundred and sixty thousand (260,000) community members utilized our City parks on a drop-in basis during the fiscal year. The Equestrian Center at Heritage Community Park was utilized daily by the public for drop- in use and programmed activities. The Alta Loma Riding Club, Rancho Rebels 4-H Club and the Rising Stars of Equestrian Therapy also used the facility bimonthly for meetings, shows and other activities. The Rancho Cucamonga Citizen Patrol also used the facility as their training site. The renovation last fiscal year of Lions Center West has meant substantial increases in revenues from rentals. Demand during peak hours remains high. Over $50,000 was collected during fiscal year 1999/2000 in rental fees for Lions Center West. In addition, Lions Center East took in nearly $6.800 from rentals and the Senior Center generated over $29,000 in revenue from facility bookings. Staff Training Department training for full and part time staff continues as a priority. Training is accomplished in several ways: • Quarterly staff training meetings. • Monthly brainstorming sessions. • Employee orientations. • Intensive topic trainings. xv December 15, 2000 The Honorable Mayor and Members of the City Council Epicenter Activities The Rancho Cucamonga Epicenter Stadium is home to the highest ranked (in terms of attendance) southern California team in the Single 'A' Baseball League, the Rancho Cucamonga Quakes. The team is a Califomia Affiliate of the San Diego Padres. The facility is used primarily for Quakes baseball between April and September. On non -game days and off-season months the facility is available for rent. During the reporting period, sixteen (16) rentals took place at the Epicenter totaling thirty-one (31) days of activity. Revenue collected from the rentals totaled fifty two thousand three hundred dollars ($52,300). Rental activities ranged from commercial filming, used car sales, to sunrise religious services and community wide family activities. Festival 2000 Series at the Eoicenter An exciting variety of free family-oriented entertainment and activities for the spring/summer of 2000 were held at the Epicenter this year. These events were planned to provide entire families an exciting opportunity to visit our premiere stadium and enjoy activities including a children's concert, an arts festival, philharmonic salute to our nation's veterans and a beach party and classic car show. Sponsorships and donations from our local businesses helped make this series a resounding success with over 5,000 community members enjoying live performances at the Epicenter. Grants To augment City supported programs, the Department was successful in receiving three grant awards during the reporting period. This new funding provided resources for the development and implementation of a youth track and field program (funding source: Public Health Foundation Enterprises, Inc. and Tri -County South Regional Tobacco Control Coalition), a youth football program (funding source: the National Football League) and expanded programming for our senior citizens (funding source: San Bernardino County Department of Aging and Adult Services as well as funding received through the Community Development Block Grant program). 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 96 sworn officers, 32 general employees and approximately 100 volunteers (Reserves, Citizens Patrol and Explorers) who administer several programs including Solution Oriented Policing. Crime Prevention, D.A.R.E. and Traffic Enforcement. The City is rated in the top 25 as on of the "safest, cities in the United States with apopulation over 100,000. This annual statistic is a source of great pride to the department as evidenced by support from the community, the City Council and City staff members. During the past five years, the Police Department has received several grants to expand programs. The grants have enabled the department to hire additional officers, provide D.U.1. equipment for xvi 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council sobriety check points, the opening of five satellite reporting offices and the purchase of innovative "mobile community service" vehicle. Fire Department: During the 1999/2000 fiscal year, the Fire District continued to experience an increase in calls for service. In order to maintain and improve upon existing service levels, several enhancements to capital, operational and personnel resources were accomplished. • Three new Fire Captain positions were added to the existing emergency response workforce, increasing daily staffing levels from two to three persons on the heavy rescue emergency response unit. By fully staffing this unit, the department also added three more paramedics to improve existing emergency medical service levels. • A replacement fire engine with an aerial ladder capability was purchased. This new fire apparatus will provide rapid aerial ladder response to the northern region of the community. It will be placed into service during fiscal year 2000/01. • The Fire Vehicle and Equipment Maintenance Facility capital improvement construction project contract was awarded to the lowest responsible bidder with completion expected during the 2nd quarter of 2001. • The District entered into a contract with a physician who serves as the Department's Medical Director for the Paramedic Program. Library: The Rancho Cucamonga Public Library continues to be one of the busiest in the State, with 680,000 items loaned, over 100,000 information questions answered and 20,000 new books purchased. Popular children's programs were anended by over 6,000 youngsters. 350 programs were offered—that's one for every open day. Services supporting literacy highlighted this years service program, with over 100 youngsters receiving tutoring from the popular "Back to Basics" program, new funding received from the State to begin a Families for Literacy program, and over 50 tutor -student teams in the adult literacy program. The successful Library Telethon held in March of 2000 raised $50,000 for the purchase of new children's books to be housed in the "Kidsmobile"—a bookmobile specializing in children's services and programs scheduled to premiere in 2001. Planning library services to meet the needs of the community in the future, the Library Board and executive staff began a process to update the Library Master Plan. This occurred as part of the city-wide General Plan update. xvii December 15, 2000 The Honorable Mayor and Members of the City Council Administration: The City Manager's office is the administrative head of the City, responsible for the implementation of City Council policy and direction. The City Manager's office is also responsible for the contractual oversight of the police contract, During fiscal year 1999/2000, the City added five new officers under the allocation of the COPS Universal Hiring Grant and received approximately $89,000 of Local Law Enforcement Community Block Grant monies for frontline law enforcement equipment. City-wide legislation is also managed by the City Manager's Office and includes the coordination of interaction among our local legislators. This year, the City has been active on State-wide issues such as major LAFCO reform, local government fiscal reform, and stabilization of local revenues. Our City is active in the regional coordination of legislative issues, working with other cities and the League of California Cities' Inland Empire Division. The City Manager's office manages our cable television franchise agreements and oversees our government access channel, RCTV-3 for the City. During the past fiscal year, the City coordinated the cable television transfer of Comcast Cablevision to Adelphia Communications. Currently, the City Manager's Office is negotiating with a potential new cable provider that would offer Internet and digital cable service. Should a new cable television franchise agreement be adopted, the City would have a total of three cable television providers in the community. The City Manager's Office is also responsible for the contractual oversight of the City's Animal Control facility. The Animal Control facility operation hours have recently been expanded to a 7 - day a week operation. The City Manager's Office oversees the City's eight mobile home park rent stabilization contracts. These contracts, known as the City's Accord, provide rent stabilization for the owners of the mobile home manufactured housing units in our parks. Administrative Services: 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 1999/2000 fiscal year. A summary of each of these projects follows. Financial and Human Resources System Some time ago a project team comprised of City users, with the assistance of an outside specialist, was assembled to accomplish the task of selecting and implementing a Financial and Human Resources software package that will replace the City's current decentralized systems with a centralized Financial and Human Resources system. After a thorough ongoing evaluation process, Bi -Tech Software Inc. (Bi -Tech) was selected to provide the software solution for the C ity xviii 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council Once the contract with Bi -Tech was executed in August 1999, the project team worked in conjunction with Bi -Tech to develop a detailed implementation plan that incorporates comprehensive staff training. During the 1999/2000 fiscal year, the project team worked on setting up the base financial modules which include general ledger, accounts receivable, accounts payable, fixed assets, purchasing and cash receipts. The "go live" date for these modules was October 1, 2000. The project team is currently in the process of setting of the payroll and human resources modules. The "go live" date for these modules is January 1, 2001. Future financial modules to be implemented include stores inventory, bid management, grants management and COLD storage. It is anticipated that these modules will be brought on line prior to theend of the 2001 calendar year. Telecommunication System In December 1999 the City installed its new Y2K compliant telephone and voice mail system that is networked to all of its offsite locations, including the Rancho Cucamonga Fire Protection District, its operations and maintenance divisions, and four fire stations. The new system brings a campus topology to the organization meaning that City Hall will act as the hub to the larger wheel of its 14 offsite locations. The new system results in four -digit dialing without the need for access codes and the ability to forward voice mail anywhere within the system. It also incorporates fax and a voice mail component which can be read in e-mail Fiber Optic Network The City has begun the first phase of a fiber optic network with the installation of conduit in the Foothill Boulevard median. With the rapid convergence of technologies, the increasing use of computers at home and in the workplace, and the race by the private sector to build and control the information superhighway, cities are presented with an opportunity to enhance quality of life, economic vitality and delivery of government services through the strategic use of telecommunications technologies and infrastructure. Contrary to conventional copper wiring today that limits broadband, fiber optic communication lines carry voice, data, fax and video conferencing faster and more accurately. The utilization of fiber optic technology will: 1) enable citizens to have easy access and connectivity to local and worldwide information; 2) allow for the collection and dissemination of public information, such as City Council agendas, recreation schedules and payment of City fees; 3) attract new businesses and business opportunities, including high-tech office centers and private sector investment of telecommunications infrastructure; and 4) enhance the rapid response of police, fire and emergency agencies. Within the next few months, the City's first three-mile portion of fiber optic network will be completed linking the City's Library and City Hall. Future links to offsite locations are also planned. City Intranet The GIS/Special Districts Division of Administrative Services created the City's first ever Intranet early in fiscal year 1999/2000. The R.C. Intranet is an internal web site, similar to sites found on the Internet, but only accessible to employees and will be the central communication xix December 15, 2000 The Honorable Mayor and Members of the City Council tool of the City. The Intranet features the City Council, City Manager, Department Heads and members of staff with applicable titles and telephone extension listings. Additionally. there is a detailed description of each department and its functions. Also contained on the site are the City Manager's Weekly, the Grapevine, Employee of the Month, Commuter of the Month, along with directional maps to the City from the Ontario Airport and San Diego County (a quick look -up if someone is requesting directions). A listing of phone and fax numbers for departments and offsite locations is also included. An added feature of the Intranet will be individual department sections. Each department will be responsible for updating their section with such information as upcoming events, special online applications, documents and other pertinent data. Business Resource Guide The Treasury Management Division of Administrative Services created and introduced the Business Resource Guide for local businesses and the general public. This brochure is a handy reference tool for vendors, business owners and residents when seeking general City information relating to doing business with the City. starting a business, reporting street light outages and obtaining other general City information from the City's kiosk system that resides at City Hall. City Training Academy The Administrative Services training staff in cooperation with the Executive Management Training Subcommittee team developed and introduced the City's "first" Rancho Cucamonga Training Academy, conducting 3 core courses this year. The training academy will be an annual, on-going training experience to provide employees with the skill sets and performance expectations to improve job performance now and in the future. Since the debut of the debut of the Rancho Cucamonga Training Academy, we have conducted a total of 26 training sessions with over 300 employees. The courses included Team Management, Change Management and Consensus Decision Making. Evaluations provided by participants indicated that they were successfully received by all employees! Planning is on going to develop curriculum in the fall and in the spring. Core modules will be developed that are consistent with the subcommittee's goal of supporting employee development by providing courses in the areas of basic vocational, academic and technical performance for City employees. Labor Negotiations During fiscal year 1999/2000, the department negotiated three-year labor contracts with the City's six bargaining groups and amended our contract with CaIPERS. Risk Management Activities LiveScan — The Risk Management Division of Administrative Services successfully procured, through the Department of Justice and the County Sheriffs Cal -1D unit, a "LiveScan" electronic fingerprinting machine. This gives the City the capability to process applicant's fingerprints for employment, volunteers, and business licenses and obtains results within 48 hours instead of xx 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council several months. Obtaining this equipment through the DOJ saved the City $40,000 in procurement cost, $3,000 in maintenance fees and $4,000 in fingerprint processing fees. Fire Health and Safety Committee — In cooperation with the Fire District, the division established a Fire Health and Safety Committee. The committee reviewed health and safety policies, updated the health and safety manuals, and increased safety awareness and accountability at all levels in the Fire District. Wellness Program/Wellness Newslener — The division assisted in the negotiations for improved services, which includes a Wellness Program with the industrial medical care provider. Additionally, the division introduced a monthly "Wellness Newsletter"to help enhance the health and lifestyle of all City employees. Safety Training— The division promoted safety awareness intheworkplace by presenting safety training such as, "Care of the Back," "Safe Driving," "Office Ergonomics," and "CPR/First Aid." They also introduced cardiovascular screening for City employees. Business License Division During this most recent fiscal year, the Business License Division of Administrative Services collected revenues totaling more than $1.5 million. A portion of this revenue, $189,000 was a direct result of the division's field inspection efforts. The division also conducted a comprehensive review of the City's business license files and purged over 600 expired or inactive business licenses. 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 division continues to strive to be on the cutting edge of technology, thus increasing the productivity and service levels to the City users and patrons. The advances described are designed to progressively build upon the City's technology base to improve, expand and respond to the demands of the public for vital services in police, fire, safe roads, youth and adults recreation, tax and financial transactions, community and home development and many more. During fiscal year 1999/2000, the division established the City's first telecommunications committee to develop a master plan of future City technology using fiber optics as the backbone. The division also instituted the "Brown Bag Training Program" at the end of spring 1998 and it continues to receive the support of City departments. Since the recent Citywide software upgrade to Microsoft Office 2000 was installed, staff has been focusing on the training of the Microsoft Office 2000 suite, which includes Outlook, Word, Excel, PowerPoint and Publisher. Additionally, the division protected the City's infrastructure against Internet viruses and malicious code attacks through the deployment of antivirus software. Kiosk System — The division designed and installed the City's Kiosk System which is located in the rotunda area of City Hall in order to help the City provide information to the public while visiting City Hall. The public can access City Government, City department information, view City job listings, access the Library's online catalog, peruse the Community Services calendar and access City Council minutes and agendas. xxi December 15, 2000 The Honorable Mayor and Members of the City Council High Availability Project— In order to accomplish high availability to internal and external users of the City's network, a redundant system was needed which duplicated the current system. This effort included acquiring additional hardware and software to ensure the City web serves (City, Fire, Library, 1Nside Rancho, Kidsplan, etc.) maintain high availability for public access, ensure high availability for the Library system (DYNIX) services to the public and staff and maintain high availability for City mail. Geographic Information Systems/Special Districts Division Global Positioning Satellite (GPS) Projects— Fire Roads — Staff has collected over 100 miles of fire/emergency access roads and edited this information using ArcView/Map. These road types include horse trails, basins, levies, private roads, Edison roads, forestry roads and other miscellaneous roads. Along with these roads, other related information collected are the number of gates, points of interest, power line tower, railroad markers, railroad tracks (all tracks and siding in the City boundary) and emergency call boxes. Collecting Points — The division has collected 68 vertical control points for the Engineering Department as well as points for 6,559 fire hydrants, 11,916 light poles and 12,259 signs. Points continue to be added as construction progresses. Parcel Database — As development increases in the City, GIS staff continues to maintain the parcel database to keep it current. Staff has inputted 65 tract/parcel maps and 22 lotline adjustments into the database during the most recent fiscal year. Aerial Photography — GIS staff was the project leader in acquiring Citywide support for new aerial photography. Staff prepared the specifications, requested the proposals and interviewed andselected the consultant for the project. The aerials have been delivered and can be accessed on the computer. Additionally, colored aerial photographs will soon be replacing the black and white copies throughout City offices. Assessment Districts — For the fiscal year 2000/01, the City of Rancho Cucamonga saw an assessment dollar increase of 7.42% for a total of $11,653,953. The parcel count increased by 6.13% for a total of 89,348 parcels. The Special Districts section received a corrections and exceptions list consisting of 39 parcels that needed further research and corrections thereby resulting in a negligible error rate. Additionally, the City has created and placed on the tax roll for the first time Landscape Maintenance District 9. This district has 10 parcels with an assessment amount of$101,120. Fire Map Book — GIS has completed the major portion of the new fire map book. The map book is now being tested and refined by the Fire Department. The GIS fire map book will be replacing an older hand drawn book. The new book is the first step to getting real time GIS data into the fire trucks for on scene analysis. Pavement Management — GIS assisted with the Engineering Department's pavement inventory project. An engineering consultant was retained by the Engineering Department to create an inventory of all pavements within th City. This required taking orthophotos utilizing GPS coordinates, every 50 feet along the City streets. Staff entered the data into a GIS application that 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council allows the user to simply click on a road segment to view a picture that displays the pavement condition as of April 2000. Future plans involve a web -based application. First Annual GIS Day — In November 1999, the GIS/Special Districts staff presented "Breakfast with GIS" to 60 students from Alta Loma Junior High and Cucamonga Middle Schools in the Council chambers. This brief presentation showcased how geography affects everyday life and how GIS works with different types of maps. The students were then separated into three groups and had hands-on applications as they rotated between the following: 1) map gallery, 2) GPS demonstration, 3) Police and Mobile Command Center and 4) storm drain demonstration. The students then returned to the Council chambers and watched a movie on emergency services using GIS. The students located their homes on a large map and signed their names and later received bags with books donated from ESRI and a GIS Day t -shirt. The entire activity lasted two hours on both days. 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 (LAIF) and, on occasion, bankers acceptances. It is the objective of staff to attain a greater percentage of invested funds, while maintaining the necessary reserves needed to fund City services. However, it should be noted that all investment decisions arc 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 10 of the Notes to the Financial Statements, under the Financial Section of this report, presents more detailed information about these issues. In July 1999, the Fire District issued a Tax and Revenue Anticipation Note (TRAN) in the amount of $1,410,000 which was paid off in June 2000. The TRAN served to meet short-term cash needs of the Fire District. Expenditures in the Fire District occur evenly throughout the year, whereas its revenues occur less regularly. For example. property taxes are remitted by the County at two peak times during the year. Risk Management: During fiscal year 1999/2000, the City of Rancho Cucamonga continued its commitment to risk management programs for safety, general liability and workers' compensation. 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 December 15, 2000 The Honorable Mayor and Members of the City Council administrator by processing and administering small claims in-house, resulting in an estimated cost savings of more than $10,000 a year. In addition, various risk control techniques, including employee accident prevention training, 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. For fiscal year 1999/2000, the City utilized a self-funded workers' compensation program with coverage for losses up to $10 million. However, effective July 1, 2000, the City established a $100,000 self- insured retention amount. There will be an on-going commitment to risk management programs to ensure the safety of the public and city employees and to reduce the financial exposures from catastrophic losses within the City's boundaries. III. PROSPECTS FOR THE 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 significant factor in the provision of services. Our assessment districts currently remain stable at level "A" service levels with no rate increases proposed for the 2000/01 fiscal year. The biggest challenges continue to be costs imposed by other agencies that may not be easily passed on because of Proposition 218 constraints. In the meantime, these rates can remain stable. The City was successful in receiving a supplemental COPS grant to add another 5 officers for fiscal year 2000/01. The growth of the City will continue to generate additional law enforcement nceds and maintaining a safe community is the City's number one priority. Currently, the City is among the safest cities with populations over 100,000 in the nation, not only because of effective law enforcement services, but an involved and aware citizenry, a strong Sheriffs Reserve program, and an active and multi -disciplined Citizen's Patrol. Fire and Life Safety programs are a vital element in meeting the community's public safety needs. As a result of projected growth and service demands, the budget for fiscal year 2000/01 includes the addition of one new full-time position; a full year's funding for three (3) firefighters hired in fiscal year 1999/2000: four (4) additional paramedic stipends and one (I) additional Hazardous Materials Specialist stipend. The fiscal year 2000/01 budget also includes a new EMS Coordinator position. This position is a forty -hour, non -safety position, and will consolidate EMS program oversight, management and planning to a single position. Currently these responsibilities are shared by firefighters who work overtime to accomplish various tasks. The EMS Coordinator will focus on training, evaluation and quality control amongst other tasks. xxiv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council The Mello Roos Community Facilities District 88-1 budget includes planned funding for land acquisition, facility design, construction and apparatus, and equipment for proposed Fire Station 176. This station will be located in the northeast portion of the District. Staffing and M & 0 will be addressed in the following year's budget. During the upcoming fiscal year, the Community Services Department will pursue the purchase of a mobile recreation trailer and implement a Mobile Recreation Program. This program would allow staff to utilize existing city vehicles to tow the mobile recreation trailer to neighborhood parks, school sites and apartment complexes to provide after school and summer recreation programs for youth. This program will be coordinated with the new Library Bookmobile Program. Partnering with the Library will enable the City to deliver a unique combination of books, programs and recreation activities to youngsters after school. 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. Some of the major capital improvement projects scheduled for fiscal year 2000/01 include construction of the Phase 11 Foothill Boulevard Median Island project. Intersection improvements, including the installation of a traffic signal, will be designed and constructed at East Avenue and Victoria Avenue. The design and construction of an equestrian trail is planned along the south side of Demens Basin, west of Amethyst Street. The third phase of the city's Tot Lot Renovation program will include ADA modifications at Hermosa Park, Red Hill Park, Heritage Park, and East Beryl. The challenge continues to be sustaining services for a growing population as well as providing some tax relief while at the same time addressing increased costs with limited resources. Even as the economy in Southern California continues to come to life, additional imposed costs will continue as well as limitations on revenues. Our City must remain vigilant in its legislative efforts to protect its revenues and its ability to provide the needed services which residents and businesses demand and have come to expect here in Rancho Cucamonga. xxv December 15, 2000 The Honorable Mayor and Members of the City Council IV. FINANCIAL STATEMENT ANALYSIS Government Fund Types: The fiscal operations of the City are primarily accounted for in the governmental fund types which include the General, Special Revenue, Debt Service and Capital Project funds. The total fund equity (aggregate fund balances) in these funds of approximately $241.2 million reflects an increase of approximately $27.8 million over the previous fiscal year. Following is a summary analysis of the changes in these aggregate fund balances as a result of revenue and expenditure activity: Revenue Analysis During fiscal year 1999/2000, revenue in the combined governmental type funds amounted to approximately $112.7 million which reflects an increase cf $13.385,669 when compared to the previous fiscal year. Following is a schedule showing the various sources of revenue and their changes from the prior year: Revenue Source Taxes Licenses and permits Fines and forfeits Use of money and property Intergovernmental Charges for services Development fees Other Total Operating Revenue Current Revenue Percent of Total $ 66,876,228 59.3% $ 3,262.052 2.9% 469.229 0.4% 9,289,894 8.2% 13 221,988 1 L7% 5.645.257 5.0% 8.832.188 7.8% 5,132,759 4.6% $ 112.729,595 100.0% $ Increase/ (Decrease) From 1998/99 3,223.635 643.481 (161,236) 1,766,610 2,354.673 491,263 3,507.384 1,559.859 13,385.669 Due to continued expansion and relocation of retail and commercial franks in our community, the City experienced a $3,223,635 increase in tax revenues. This is related primarily to increased sales and use tax and franchise fees in the General Fund of $1.572,628 and $217.217, respectively, as well as a $1,175,217 increase in property tax increment received by the Redevelopment Agency Debi Service and Capital Projects Funds. Licenses and permits revenues grew primarily due to the increased development activity in the City which resulted in a $422,419 increase in building permit fees. Additionally, business license revenues grew $210,287 due to increased efforts by staff in the field to collect on delinquent business licenses and identify new businesses within the City. Use of money and property increased $1,766.610 from the prior year primarily due to increased interest income earned on the City's investment portfolio. The investment portfolio grew by xxvi 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 r ,1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council approximately 1 I% during fiscal year 1999/2000. The City's average rate of return increased from 5.94% for fiscal year 1998/99 to 6.18% for fiscal year 1999/2000. One of the contributors to the overall $2,354,673 increase in intergovernmental revenues was motor vehicle in lieu fee revenue which increased $700,092. Additionally, Measure 1 revenues increased $1,375,846 and revenues received for Federal Aid Urban funding increased $493,844 resulting in increased revenues for transportation related projects. The increase in charges for services was partially the result of increased participation in recreation programs which resulted in a $221,523 increase in revenues. Additionally, Fire District revenues increased $238,176 due to increased development activity within the City. Development impact fees also grew due to increased development activity within the City. Total revenues grew by $3,507,384. Beautification, systems development and drainage fees increased $230,204, $2,295,233 and $902,606, respectively. Other revenues grew $1,566,914 in the General Fund due to a $843,733 increase in cost reimbursements from other entities, a $382,400 booking fees reimbursement from the State and a $324,390 in ERAF relief from the State. Expenditure Analysis Expenditures in the governmental funds for 1999/2000 totaled approximately $97.7 million for an increase of $5.68 million from the previous year. The table below shows 1999/2000 expenditures and other uses by function compared to the prior year: Function General government Public safety Public safety - fire district Engineering and public works Community development Community services Capital outlay Debt service Total Expenditures Current Expenditures $ 14,889,472 11,843,648 10,159,931 10,194,075 9,642,174 4,592,521 15,187,145 21,169,563 $ 97,678,529 Percent of Total 15.2% 12.1% 10.4% 10.4% 9.9% 4.7% 15.5% 21.6% 100.0% Increase/ (Decrease) From 1998/99 314,540 480,907 (9,725) 516,448 825,851 522,490 6,939.435 (1906.651) 5,683,295 General government expenditures increased $314,540. The main contributor to this increase was a $180.192 increase in the Masi Commerce Center Special Revenue Fund expenditures. This was December 15, 2000 The Honorable Mayor and Members of the City Council due to fiscal year 1999/2000 being the first year a full debt service payment was required by the City. The prior year's payment was offset by capitalized interest. The remaining variance is due to a net increase of $140,857 in the General Fund. This amount is the net of increases in administrative services, city facilities, city clerk and risk management of $434,996, $532,027, $56,935 and $39,299 respectively, and decreases in personnel overhead and general overhead of $742,815 and $175,653, respectively. Administrative services expenditures increased primarily in the area of management information systems for contract services related to system maintenance, training and a Y2K audit. City facilities increased due to a new copier maintenance program being implemented. City clerk expenditures grew as a result of the May special election. Risk management was more active in fiscal year 1999/2000 with training and educational programs as well as increasing benefits available through the employee assistance program. Personnel overhead expenditures were less than the prior year due to a reduction in the rate that the City pays for employee retirement benefits. General overhead expenditures were down due to less than anticipated usage of contract services. Public safety expenditures grew as a result of an increase in the cost of the City's contract with the San Bernardino County Sheriffs Department to cover additional personnel costs. Engineering and public works expenditures increased primarily due to a $321,916 increase in Gas Tax expenditures. More engineering staff time was required to work on Measure 1 related projects during fiscal year 1999/2000 than in the prior year. Community development expenditures increased $722.053 in the General Fund due to the increased use' of contract development services in the Planning and Building and Safety Divisions to assist with the increased development activity within the City. Community services expenditures grew by $522,490 of which $296,967 related to the General Fund and $51,533 related to the Recreation Special Revenue Fund to expand the programs and activities offered by the Community Services Department. (See Highlights of Fiscal Year 1999/2000 section for further details). Additionally, the Library Services Special Revenue Fund grew by $120,932 to enhance the programs and the book selection provided by the City's library, A portion of the increase in capital outlay expenditures was due to an overall increase of $3,208,553 in non -RDA special revenue funds. More specifically, 1) Landscape Maintenance District expenditures increased $245,940 primarily due to various ADA required retrofits; 2) Systems Development expenditures increased $317,589 due to certain signal installations and street widening projects; 3) Drainage Facilities and Federal Aid Urban expenditures increased 5314,702 and $450.000. respectively, due to work on the Carnelian storm drain; and 4) Measure 1 expenditures increased $2,088,118 due to various street rehabilitations and improvements on Day Creek Boulevard. The remaining increase in capital outlay expenditures was due to the Redevelopment Agency Capital Projects Fund costs which increased $2,882,094 as a result of Foothill median improvements and the demolition and site restoration of a local packing house; and the Redevelopment Agency Debt Service Fund costs which increased $848,788 as a result of construction of the Fire Maintenance Facility. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council Proprietary Fund Types: Internal Service Funds The City maintains internal service funds for Vehicle Replacement and Data Processing Equipment/Technology Replacement. These funds are supported by user charges to customers. Internal service funds account for services to the various departments of the City. The following represents activity during the current (1999/2000) and the previous (1998/99) fiscal years: Operating revenues Non-operating revenues Operating transfers in 1999/2000 1998/99 S 903.970 $ 1.429.060 969.931 895,935 4,500 Total financing sources 1,873,901 2,329,495 Less: Operating expenses 1,514.076 345,978 Net income/(loss) $ 359.825 $ 1,983,517 These funds enable systematic amortization and replacement of various city equipment. These intemal service funds are currently fully funded. Enterprise Fund The City's Sports Complex enterprise fund was established for the Rancho Cucamonga Sports Complex, more commonly known as the Epicenter. This fund is supported by charges to customers, rental fees and an admission tax. This fund accounts for personnel operating costs directly associated with the operations of this facility. The following represents activity during the current (1999/2000) and the previous (1998/99) fiscal years: December 15, 2000 The Honorable Mayor and Members of the City Council 1999/2000 1998/99 Operating revenues $ 758,529 $ 734,507 Non-operating revenues 35,850 76,179 Operating transfers in 315,234 427,577 Total financing sources 1,109,613 1,238,263 Less: Operating expenses 1,600.703 1,781,131 Plus: Depreciation related to contributed capital 429,992 429,992 Net income/(loss) $ (61,098) $ (112,876) The Sports Complex Enterprise Fund had a net reduction in retained earnings of $61,098 during Fiscal Year 1999/2000. V. GENERAL FIXED ASSETS General fixed assets of the City are those fixed assets used in the performance of general governmental functions and exclude the fixed assets of Proprietary Funds. As of June 30, 1999, the general fixed assets of the City amounted to $117,752,555. This amount represents the original cost of the assets, net of additions and deductions from July 1, 1999 to June 30, 2000 and is considerably less than their fair value. The system of accounting presently recommended by the Governmental Accounting Standards Board (GASB) does not allow for the recording of depreciation of general fixed assets as an expense of governmental funds. VI. INDEPENDENT AUDIT The required audit of the books of accounting and financial records, and transactions of all departments of the reporting entity was conducted by independent certified public accountants selected by City Council. The auditor's opinion has been included in the Financial Section of this report. VH. AWARDS The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Rancho Cucamonga for its comprehensive annual financial report (CAFR) for the fiscal year ended June 30, 1999. The Certificate of Achievement is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government financial reports. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 15, 2000 The Honorable Mayor and Members of the City Council In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized comprehensive annual financial report, whose contents conform to program standards. The CAFR 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 twelve consecutive years. We believe our current report continues to conform to the Certificate of Achievement program requirements, and we are submitting it to GFOA. The City was also awarded the California Society of Municipal Finance Officers' (CSMFO) Certificate of Award for Outstanding Financial Reporting (Certificate of Award) for the fiscal year ended June 30, 1999. 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. The Certificate of Award is also valid for a period of one year only. VIII. ACKNOWLEDGMENTS 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 administration 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. Respectfully submitted, Jack Lam, AICP City Manager Tamar1�1,�J >/p, i Finance Officer �"�"� CITY OF RANCHO CUCAMONGA, CALIFORNIA CITY OFFICIALS JUNE 30, 2000 CITY COUNCIL Name Term Exoires William J. Alexander Mayor 2002 Diane Williams Mayor Pro -Tem 2002 Paul Biane Council Member 2004 James V. Curatalo Council Member 2002 Bob Dutton Council Member 2004 ADMINISTRATION AND DEPARTMENT HEADS City Manager and Executive Director of the Rancho Cucamonga Redevelopment Agency Jack Lam Deputy City Manager Pam Easter City and Redevelopment Agency Attomey James L Markman Treasurer (term expires 2004) James Frost City Clerk (term expires 2004) Debra Adams Administrative Services Director Lawrence I. Temple Building and Safety Official Bill Makshanoff Community Development Director Rick Gomez Community Services Director Kevin McArdle City Engineer Joe O'Neil Finance Officer Tamara L Layne Fire Chief Dennis Michael Library Director Deborah Clark City Planner Brad Buller Police Chief Rodney Hoops Redevelopment Agency Director Linda Daniels 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 • M— I_ Es um as I on In M M a a MI I MI City Treasurer Administrative I Community Services Development di 1 1 Building and 1Engineering, 1 Planning Safety Public Works & Maintenance City of Rancho Cucamonga Organization Chart 1 1 City Council City Manager Community Services ( 11 Fire District 1 1 1 Law Library Enforcement I I Services City Clerk 1 Redevelopment Agency 1 1 1 Certificate of 1 Achievement for Excellence in Financial 1 Reporting 1 1 City of Rancho Cucamonga, i California 1 Presented to For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 1999 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. at-t—t-- *7 President sis,,-946e Executive Director 1 1 1 1 1 1 1 1 1 ON OM s MI E MI ell IS IS a a a ell NM MN s M a IS J California society of Yvtunicipdil� f mance Officers Certificate of Award Outstanding Financial Reporting 1998-99 Presented to the City of Rancho Cucamonga This certificate is issued in recognition of meeting professional standards and criteria In reporting which reflect a high level of quaiity In the annual financial statements and In the underlying accounting system from which the reports were prepared. February. 28, 2000 onal & TecbinIcat Standards Committee Dedicated to Excellence in Municipal Financial Management THIS PAGE INTENTIONALLY LEFT BLANK xxxvi 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I I I 1 IIIFH mz n Y r Lance 203 North Brea Boulevard Suite 203 S01I & Brea, CA 92821-4056 Lunghard (714) 672-0022 LLP Fax (714) 672-0331 CERTIFIED PUBLIC ACCOUNTANTS www.lslcpas.com City Council City of Rancho Cucamonga 10500 Civic Center Drive Rancho Cucamonga, CA 91730 INDEPENDENT AUDITORS' REPORT V 1k�, 41 do ANNIVERSARY 19591999 Brandon W. Burrows Donald L. Parker Michael K. Chu David E. Hale A Professional Corporation Donald G. Slater Richard K. Kikuchi Retired Robert C. Lance 1914-1994 Richard C. Soil Fred J. Lunghard, Jr. 1929-1999 We have audited the general purpose financial statements of the City of Rancho Cucamonga, as of and for the year ended June 30, 2000 as listed in the accompanying table of contents. These general purpose financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of Rancho Cucamonga, at June 30, 2000, and the results of its operations and the cash flows of its proprietary fund types for the year then ended in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the general purpose 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 general purpose financial statements of the City of Rancho Cucamonga. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. September 28, 2000 P, -lee 5e-444 a MEMBER CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS THIS PAGE INTENTIONALLY LEFT BLANK 2 1 11 1 1 1 1 1 r 1 1 1 r 1 CITY OF RANCHO CUCAMONGA General Purpose Financial Statements— Overview The following General Purpose Financial Statements, along with the Notes to General Purpose Financial Statements, present an overview of the Citys financial position at June 30, 2000 and the results of its operations and the cash flows of its proprietary fund types for the year then ended. Govemmental Fund Types includes General, Special Revenue, Debt Service and Capital Projects Funds through which most govemmental functions are financed Proprietary Fund Types includes the Enterprise Funds and the Internal Service Funds which account for activities which are similar to those found in the private sector. Fiduciary Fund Types includes Agency Funds which are used to account for assets held by the City as an agent for individuals, private organizations, other governmental units and/or other funds. Account Groups used to establish control and accountability over the City's General Fixed Assets and General Long -Tenn Obligations. CITY OF RANCHO CUCAMONGA COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30, 2000 ASSETS AND OTHER DEBITS Cash and investments (Notes 1 and 3) Cash and investments with fiscal agent (Note 3) Investment - land held for resale (Note 1) Receivables (net of uncollectibles) 3,388,628 Due from other funds (Note 12) 1,319,343 Deposits Prepaid charges 979,215 Advances to other funds (Note 12) 22,274,237 Fixed assets - net book value (Notes 6 and 7) - Amount available in debt service funds - Amount to be provided for retirement of general long-term debt GOVERNMENTAL FUND TYPES Debt Service Special Redevelopment General Revenue Agency $ 44,969,369 Capital Projects $ 42,928,893 $ 22,939,656 $ 93,898,312 1,068 136 16,537,745 1,640,533 405,734 12,943,081 33,634 97,859 2,380,280 430,500 39,690 - Total Assets and Other Debits $ 72,930,792 $ 44,642,750 $ 23,444,317 $ 126,190,054 LIABILITIES. FUND EQUITY AND OTHER CREDITS Liabilities: Accounts payable Accrued payroll Accrued employee benefits (Notes 1 and 10) Deposits Due to other funds (Note 12) Due to other governments Deferred revenue (Note 9) Claims payable (Notes 1 and 10) Obligation under capital leases (Note 10) Payable to trustee Advances from other funds (Notes 10 and 13) Bonds and notes payable (Note 10) Developer loans payable (Note 10) Total Liabilities Fund Equity and Other Credits: Contributed capital Investment in general fixed assets Retained earnings. Reserved (Note 13) Fund balances: Reserved (Note 13) Unreserved Designated (Note 13) Undesignated Total Fund Equity and Other Credits Total Liabilities, Fund Equity and Other Credits $ 1,152,798 480,788 1,821,924 614,881 13,953,009 7,779 18,031,179 12,253,277 42,646,336 $ 1,539,229 $ 323,622 881,563 273,543 360,184 148,963 300,000 54,899,613 $ 72,930,792 $ 3,827,104 12,225,452 6,007,236 22,582,958 40,815,646 44,642,750 See Notes to Financial Statements 95,596 $ 628,272 611 724,479 996,610 53,864 2,308,384 3,358,858 3,270,803 36,061,770 19,449,035 85,488,300 1,281,126 22,719,838 122,831,196 $ 23,444,317 $ 126,190,054 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ,. 1 1 1 1 1 1 1 1 1 1 1 FIDUCIARY PROPRIETARY FUND TYPES FUND TYPE Enterprise Internal Sports Complex Service Agency $ - $ 19,031,566 $ 18,766,257 $ 30,401 59,108 23,248,263 3,051354 113,735 ACCOUNT GROUPS General General Fixed Long -Term Assets Obligation 117,752,555 19,449,035 165,327,788 165,327,788 TOT (Memoran 2000 242,534,053 1,204 16,537,745 18,581,220 3,831,116 430,500 1,018,905 22,274,237 144,052,172 19,449,035 5 23,278,664 $ 22,142,028 $ 18,879,992 $ 117,752,555 $ 184,776,823 $ 634,037,975 56,510 $ 472,584 5 23,864 - 80,374 49,439 $ 11,299 9,739,640 6,036 9,073,578 472,584 18,879,992 19,883,022 3,750,000 3,315,268 17,919,444 23,198,290 $ 23,278,664 117,752,555 $ $ 4,362,766 839,573 2,043,723 4,747,210 9,793,504 3,831,116 360,795 14,101,972 83,515 91,294 124,420 124,420 9,073,578 21,974,237 22,274,237 146,875,000 146,875,000 13,675,928 13,675,928 184,776,823 230,151,393 23,633,022 117,752,555 21,234,712 63,811,302 153,590,907 23,864,084 Exhibit A Page 2 of 2 ALS dum Only) 1999 $ 222,233,972 2,702 8,513,931 22,028,485 7,495,529 430,500 1,079,274 19,923,048 137,511,978 22,300,631 156,189,887 $ 597,710,137 $ 4,945.276 906,483 4,411,083 9,109,788 7,495,529 332,323 11,738,409 206,137 257,500 11,085,866 19,923,048 141,510,000 14,983,983 226,905,425 24,063,014 115,800,341 17,525,535 48,737,335 147,248,520 17,429,967 21,669,444 - 117,752,555 403,886,582 370,804,712 $ 22,142,028 5 18,879,992 $ 117,752,555 $ 184,776,823 $ 634,037,975 $ 597,710,137 CITY OF RANCHO CUCAMONGA COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Revenues: Taxes Licenses and permits Fines and forfeits Use of money and property Intergovernmental Charges for services Development fees Other Total Revenues Expenditures: Current: General govemment Public safety Public safety - fire protection Engineering and public works Community development Community services Capital outlay Debt service: Principal Interest and fiscal charges Total Expenditures Excess of Revenues over (under) Expenditures Other Financing Sources (Uses): Operating transfers in Operating transfers out Transfer out to agency fund Gain on sale of fixed assets Proceeds of long-term debt Payment to refund escrow agent Debt issuance costs Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expenditures and Other Uses Fund Balances: Beginning of Fiscal Year, as previously reported Restatements (Note 13) Beginning of Fiscal Year, as restated Excess of Revenues and Other Sources over (under) Expenditures and Other Uses End of Fiscal Year (Exhibit A) General $ 24,884,321 3,262,052 469,199 2,053,355 6,189,543 3,574,116 4,603,237 45,035,823 8,809,753 11,085,650 7,323,195 4,244,074 1,729,557 96,437 9 323 33,297,989 11,737,834 (1,516,224) (1,516,224) GOVERNMENTAL FUND TYPES Debt Service Special Redevelopment Revenue Agency $ 17,139,308 $ 18,838,150 30 1,854,819 275,912 7,032,445 - 2,071,141 8,789,188 469,755 37, 356,686 19,114,062 2,835, 310 1,136,608 426,765 10,159,931 2,747,106 5,398,100 2,862,964 7,643,630 1,111,282 80,000 9,623,647 59,205 5,971,936 32,213, 011 17, 843,473 5,143,675 1,270,589 705,990 10 706,000 $ 10,221,610 $ 5,849,675 $ $ 44,747,019 (69,016) 44,678,003 10,221,610 $ 54,899,613 $ 34,752,686 213,285 34,965,971 11,504,892 (11,537,072) (975.000) 49,110,687 (46,475,000) (2,975,829) (1,347,322) (76,733) $ 22,796,571 22,796,571 5,849,675 (76,733) $ 40,815,646 $ 22,719,838 See Notes to Financial Statements 6 Capital Projects $ 6,014,449 5,105,808 43,000 59,767 11,223,024 2,107,801 331,233 123,774 6,432,233 839,408 4,489,607 14,324,056 (3,101,032) 8,109,374 (7,582,1$4) 14,285,502 14,812,682 $ 11,711,650 $ 111,119,546 111,119,546 11, 711,650 $ 122.831.196 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1� 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 TOTALS (Memorandum Only) 2000 1999 $ 66,876,228 $ 63,652,593 3,262,052 2,618,571 469,229 630,465 9,289,894 7,523,284 13,221,988 10,867,315 5,645,257 5,153,994 8,832,188 5,324,804 5,132,759 3,572,900 112,729,595 99 343 926 14,889,472 14,574,932 11, 843,648 11, 362, 741 10,159,931 10,169,656 19,73.4,175 9,677.627 9,642,173` 8,816,323 4,592,521 4,070,031 15,187,145 8,247,710 10,639,492 14,276,254 10, 530, 071 10, 799,960 97,678,529 91,995,234 15,051,066 7,348,692 20,320,256 11,590,932 (20,635,490) (12,023,009) (975,000) (975,000) 10 8,174 63,396,189 7,516,044 (46,475,000) - (2,975,829) 12,655,136 6,117,141 $ 27,706,202 $ 13,465.833 $ 213,415,822 144,269 213,560,091 27,706,202 $ 241,266,293 7 $ 202,301,422 (2.351,433) 199,949,989 13,465,833 $ 213,415,822 Exhibit B Page 2 of 2 CITY OF RANCHO CUCAMONGA COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) ALL GOVERNMENTAL FUND TYPES FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Revenues: Taxes Licenses and permits Fines and forfeits Use of money and property Inte rgove mme ntal Charges for services Development fees Other Total Revenues Expenditures: Current: General govemment Public safety Public safety - fire protection Engineering and public works Community development Community services Capital outlay Debt service: Principal Interest and fiscal charges Total Expenditures Excess of Revenues over (under) Expenditures Other Financing Sources (Uses): Operating transfers in Operating transfers out Sale of fixed assets Proceeds of long-term debt Payment to refunding escrow agent Debt issuance cost Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) Adjustments: To adjust for encumbrances (Note 1) Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) Fund Balances: Beginning of Fiscal Year - as previously reported Restatements (Note 13) Beginning of Fiscal Year - as restated Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) End of Fiscal Year (Exhibit A) GENERAL FUND Variance - Favorable Budget Actual (Unfavorable) $ 25210,800 $ 24,884,321 $ (326,479) 2,900,590 3,262,052 361,462 508,950 469,199 (39,751) 1,962,160 2,051355 91,195 6,190,480 6,189,543 (937) 3,462,190 3,574,116 111,926 4,286,640 4,603,237 316,597 44,521,810 45,035,823 514,013 11,445,494 9,736,892 11,527,012 11,244,155 8,034,157 7,831,391 5,085,554 5,056,276 1,807,151 1,751,349 96,437 96,437 9,323 9,323 36,005,128 35,725,823 1,708,602 282,857 202,766 29,278 55,802 2,279,305 6,516,682 9,310,000 2,793.316 (1,697,590) (1,516.224) (1,697,590) (1,516,224) 4,819,092 7,793,776 2,427,834 $ 4,819,092 $ 10,221,610 181,366 181,366 2,974,684 2,427,834 $ 5,402,518 $ 44,747,019 $ 44,747,019 $ (69,016) 44,747,019 44,678,003 4,819,092 $ 49,566,111 See Notes to Financial Statements 8 (69,016) (69,016) 10,221.610 5,402,518 $ 54,899,613 $ 5,333,502 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 SPECIAL REVENUE FUNDS Variance - Favorable Actual (Unfavorable) Budget $ 17,276,776 1,500 1,566,270 7,656,480 1,958,500 5,436,570 740,770 34,636,866 2,898,315 426,770 10,106,490 3,388,921 6,293,780 3,286,025 12,611,509 80,000 61,980 39.153,790. (4,516,924) 705,990 5,000 710,990 (3,805,934) $ (3,805,934) $ 34,752,686 34,752,686 (3,805,934) $ 30,946,752 $ 17,139,308 30 1,854,819 7,032,445 2,071,141 8,789,188 469,755 37,356.686 2.878.588 426,765 10,172,753 2,827.729 5,912,112 2.956,969 9,759,936 80,000 59,205 35,074,057 $ (137,468) (1,470) 288,549 (624,035) 112,641 3.352,618 (271,015) 2,719.820 19,727 5 (66,263) 561,192 381,668 329,056 2,851,573 2,775 4,079.733 2,282,629 6.799,553 705,990 10 706,000 2,988,629 2,861,046 $ 5.849,675 (4,990) (4,990) 6,794,563 2.861.046 $ 9,655.609 $ 34,752,686 $ 213.285 34,965,971 213,285 213,285 5.849,675 9,655.609 $ 40,815,646 $ 9,866,894 9 Exhibit C Page 2 of 4 DEBT SERVICE FUNDS REDEVELOPMENT AGENCY Variance - Favorable Budget Actual (Unfavorable) 18,378,395 $ 18,838,150 $ 459,755 275,912 275,912 18.378.395 19,114,062 735.667 2,284,210 4,481,510 9,623,647 9,092,453 25,481,820 (7,103.425) 11,235,240 (8,814.160) 3,373,610 1,233,633 4,285,060 9,623,647 5,971,936 21,114,276 1,050,577 196,450 3,120,517 4,367.544 (2.000,214) 5.103,211 11,504,892 269,652 (11,537,072) (2,722,912) 49,110,687 (46,475.000) (2,975,829) 5,794,690 (372,322) (1,308,735) (2,372,536) 3,270,803 (2,453,260) (1,063,801) 3,270,803 $ (1,308,7351 $ 898.267 1 2,207,002 $ 22,796,571 $ 22,796,571 $ 22,796,571 22,796,571 (1,308,735) 898,267 2,207,002 $ 21,487.536 $ 23,694,838 $ 2,207,002 1 CITY OF RANCHO CUCAMONGA COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) ALL GOVERNMENTAL FUND TYPES , FOR THE FISCAL YEAR ENDED JUNE 30, 2000 CAPITAL PROJECTS FUNDS I Variance - Favorable , Revenues: Budget Actual (Unfavorable) Taxes $ 5,154,805 $ 6,014,449 $ 859,644 Licenses and permits _ - Fines and forfeits Use of money and property 124,010 5,105,808 4,981,798 Intergovernmental _ - Charges for services Development fees - 43,000 43,000 Other 59,767 59,767 Total Revenues 5,278,815 11,223,024 5,944,209 Expenditures: Current: General govemment 3,009,890 2,445,577 564,313 111 Public safety 20,000 331,233 (311,233) Public safety - fire protection _ - _ Engineenng and public works 3,500 237,160 (233,660) Community development _ - - Community services_ - _ Capital outlay 19,073,030 12,536,225 6,536,805 Debt service. Principal 1,045,080 839,408 205,672 Interest and fiscal charges 317,170 4,489,607 (4,172,437) Total Expenditures 23,468,670 20,879,210 2,589,460 Excess of Revenues over (under) Expenditures (18,189,855) (9,656,186) 8,533,669 , Other Financing Sources (Uses): Operating transfers in 4,208,115 8,109,374 3,901,259 Operating transfers out (7,182,535) (7,582,194) (399,659) Sale of fixed assets - , Proceeds of long-term debt 15,489,115 14,285,502 (1,203,613) Transfer from bond trustee - Contribution to Fire District - - - Total Other Financing Sources (Uses) 12,514,695 14,812,682 2,297,987 11 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) (5,675,160) 5,156,496 10,831,656 Adjustments: ' To adjust for encumbrances (Note 1) 6,555,154 6,555,154 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) $ (5,675,160) $ 11,711,650 $ 17,386,810 ' Fund Balances: Beginning of Fiscal Year - as previously reported $ 111,119,546 $ 111,119,546 $ Restatements (Note 13) Beginning of Fiscal Year- as restated 111,119,546 111,119,546 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) (5,675,160) 11,711,650 17,386,810 End of Fiscal Year (Exhibit A) $ 105,444,386 $ 122,831,196 $ 17,386.810 See Notes to Financial Statements 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 TOTALS (MEMORANDUM ONLY) 2000 Budget $ 66,020,776 2,900,590 510,450 3,652,440 13,846,960 5.420,690 5,436,570 5,027,410 102,815,886 19,637,909 11,973,782 10,106,490 11,426,578 11,379,334 5,093,176 36,166,049 10.845,164 9.480,926 126,109,408 (23,293,522) 16,149,345 (17,694,285) 5,000 18,862,725 17.322,785 (5,970,737) Actual $ 66,876,228 3,262,052 469,229 9,289,894 13,221,988 5.645,257 8.832.188 5,132,759 112,729,595 16,294,690 12,002,153 10,172,753 10,896,280 10,968,388 4,708,318 26,581,221 10,639,492 10,530,071 112,793,366 (63,771) 20,320,256 (20,635.490) 10 63,396,189 (46,475,000) (2,975,829) 13,630,136 13,566,365 15,114.837 Variance - Favorable (Unfavorable) $ 855,452 361,462 (41,221) 5,637,454 (624,972) 224,567 3,395.618 105,349 9,913,709 3,343,219 (28,371) 530,298263) 410,946 384,858 9,584,828 205,672 (1,049,145) 13,316,042 23,229,751 4,170,911 (2.941,205) (4,990) 44,533,464 (46.475,000 (2,975,829) (3,692,649) 19,537,102 15,114.837 $ (5.970.737) $ 28 681 202 $ 34,651,939 $ 213,415,822 $ 213,415,822 $ 144.269 213,415 822 213,560,091 (5,970,737) 28,681,202 $ 207,445,085 $ 242,241,293 11 144.269 144,269 34,651,939 $ 34,796,208 Exhibit C Page 4 of 4 Operating Revenues: Charges for services Rents Total Operating Revenues CITY OF RANCHO CUCAMONGA Exhibit D COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS ALL PROPRIETARY FUND TYPES FOR THE FISCAL YEAR ENDED JUNE 30, 2000 TOTALS (Memorandum Only) Enterprise IMemal Year ended June 301 Sports Complex Service 2 0 0 0 1 9 9 9 $ 483,050 $ 903,970 $ 1,387,020 $ 1,890794 275479 275,479 272,773 758.529 903,970 1,662,499 2.163,567 Operating Expenses: Salaries and benefits 479,411 - 479,411 595,702 Maintenance and operations 375,918 - 375,918 398,362 Contractual services 266,308 266,308 328,046 Vehicle and equipment maintenance 6,955 1,152,789 1,159,744 73,071 Depreciation 472,111 361.287 833,398 731,928 Total Operating Expenses 1,600,703 1,514.076 3,114,779 2,127,109 Operating Income (Loss) (842,174) (610,106) (1,452,280) 36,458 Nonoperating Revenues: Taxes 35,001 - 35,001 71,233 Interest income 969,931 969,931 889,173 Gain on sale of fixed assets - - 6,762 Miscellaneous 849 - 849 4,946 Total Nonoperating Revenues Net Income (Loss) Before Operating Transfers 35,850 969,931 1,005,781 972,114 (806,324) 359,825 (446,499) 1,008,572 Operating transfers in 315,234 315,234 432,077 Net Income (Loss) (491,090) 359,825 (131265) 1,440,649 Add back depreciation related to contributed capital 429,992 429,992 429,992 Increase (Decrease) in Retained Earnings $ (61,098) $ 359,825 $ 298,727 $ 1,870.641 Retained Earnings: Beginning of Fiscal Year - as previously reported $ - $ 17,525,535 $ 17,525,535 $ 15,654,894 Restatements 3,376,366 34,084 3,410,450 - Beginning of Fiscal Year - as restated 3,376,366 17,559,619 20,935,985 15,654,894 Increase (Decrease) in Retained Earnings (61,098) 359,825 298,727 1,870,641 End of Fiscal Year $ 3,315,268 $ 17,919,444 $ 21,234,712 $ 17,525,535 See Notes to Financial Statements 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Exhibit E COMBINED STATEMENT OF CASH FLOWS ALL PROPRIETARY FUND TYPES FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Cash Flows from Operating Activities: Operating Income Adjustment to reconcile Operating Income to Net Cash: Depreciation Miscellaneous income Changes in Assets and Liabilities: (Increase) decrease in accounts receivable (Increase) decrease in interest receivable (Increase) decrease in due from Redevelopment Agency Increase (decrease) in accounts payable Increase (decrease) in accrued payroll payable Increase (decrease) in due to other funds Total Adjustments Net Cash Provided (Used) by Operating Activities ICash Flows from Noncapital Financing Activities: Taxes Operating transfers in Net Cash Provided (Used) by Noncapital Financing Activities Cash Flows from Capital and Related Financing Activities: Acquisition of fixed assets Proceeds fromsale of fixed assets Net Cash Provided (Used) by Capital and Related Financing Activities rash Flows from (meeting Activities: Interest income 1 dash and Investments at Beginning of Year Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash and Investments ash and Investments at End of Year 1CHEDULE OF NONCASH TRANSACTIONS There were no non-cash transaction during the fiscal year. 1 1 1 Enterprise Sports Complex $ (842,174) 472,111 849 (21,402) 9,014 12,039 (139,049) 333,562 (508,612) 35,001 315,234 350,235 Internal Service $ (610,106) TOTALS (Memorandum Only) Year ended June 30, 2000 1999 $ (1,452,280) $ 36.458 361,287 833,398 731,928 849 4,946 (839) (22,241) 195,492 8,755 8,755 (19,783) 61,428 158,357 167,371 237,156 12,039 (6,033) (139,049) 42,179 527,560 861,122 1,247,313 (82,546) (591,158) 1,283,771 35,001 71,233 315 234 432,077 350,235 (2,010,928) (2,010,928) (2 010,928) (2,010,928) 969,931 969,931 (158,377) (1,123,543) 969,931 969,931 (1,281 920) 158,377 20,155,109 20,313,486 $ - $ 19,031,566 $ 19,031,566 See Notes to Financial Statements 13 503,310 (472,004) 6,762 (465.242) 889,173 889,173 2,211,012 18,102,474 $ 20,313,486 THIS PAGE INTENTIONALLY LEFT BLANK 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA NOTES TO FINANCIAL STATEMENTS JUNE 30, 2000 Note 1: Organization and Summary of Significant Accounting Policies a. Description of the Reporting Entity The City Of Rancho Cucamonga was incorporated on November 30, 1977 under the laws of the State of Califomia 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 generally accepted accounting principles, these financial statements present the City of Rancho Cucamonga (the primary government) and lis component units. The component units discussed below are included in the reporting entity because they have the same governing body as that of the primary government and because of their operational financial relationship with the City of Rancho Cucamonga. Blended component units: The Rancho Cucamonga Redevelopment Agency was established on May 20, 1981 pursuant to the State of California Health and Safety Code, Section 33000. Its purpose is to prepare and carry out plans for the improvement, rehabilitation and development of blighted areas within the territorial limits of the City of Rancho Cucamonga. Separate financial statements may be obtained from the Agency. The Rancho Cucamonga Public Improvement Corporation was incorporated on November 14, 1988 under the Non -Profit Public Benefit Corporation Law of the State of Califomia. 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. The Rancho Cucamonga Fire Protection District (formerly, Foothill Fire Protection District) was a special district formed by the County of San Bemardino 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 k is under the control of the City of Rancho Cucamonga instead of the County of San Bemardino. Separate financial statements are not 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 Califomia 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 Trtle 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 15 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 1: Organization and Summary of Significant Accounting Policies (Continued) capital facilities necessary to support the rehabilitation and construction of residential and economic development within the City. b. Description of Funds Fund Accounting Systems Govemmental accounting systems arebrganized and operated on a fund basis. A fund is defined as an independent fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Types of Funds Governmental Fund Types General Fund - to account for all unrestricted resources except those required to be accounted for in another fund. Special Revenue Funds - to account for the proceeds of specific revenue sources (other than major capital projects) that are restricted by law or administrative action to expenditures for specified purposes. Debt Service Funds - to account for the accumulation of resources for, and payment of, interest and principal on general long-term debt. Capital Projects Funds - to account for financial resources segregated for the acquisition of major capital facilities (other than those financed by Proprietary Funds). Proprietary Fund Types Enterprise Funds - to account for operations in a manner similar to private business enterprises where the intent is that the costs (expenses including depreciation) of providing goods or services to the general public on a continuing basis is to be financed or recovered primarily through user charges. Internal Service Funds - to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City or to other governmental units, on a cost -reimbursement basis. Fiduciary Fund Types Agency Funds - to account for assets held by the City as trustee or agent for individuals, private organizations, or other governmental units, and/or other funds. 16 Ctty of Rancho Cucamonga Notes to Financial Statements (Continued) Note 1: 1 1 1 1 1 1 1 1 1 1 Organization and Summary of Significant Accounting Policies (Continued) Account Groups Fixed Assets and Long -Term Liabilities The accounting and reporting treatment applied to the fixed assets and long- term liabilities associated with a fund are determined by its measurement focus. All governmental funds are accounted for on a spending or 'financial flow measurement focus. This means that only current assets and current liabilities are generally included in their balance sheets. Their reported fund balance (net current assets) is considered a measure of 'available spendable resources'. Govemmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of 'available spendable resources' during a period. Fixed assets used in governmental fund type operations (general fixed assets) are accounted for in the General Fixed Assets Account Group, rather than in governmental funds. Public domain ('infrastructure') general fixed assets consisting of roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, and lighting systems, are not capitalized. No depreciation has been provided on general fixed assets. All fixed assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated fixed assets are valued at their estimated market value on the date donated. Fixed assets acquired under lease/purchase contracts are recorded in the Internal Service Fund and the General Fixed Assets Account Group. The corresponding liabilities are recorded in the Internal Service Fund and the General Long -Term Debt Account Group. Interest accrued during construction (if any) of fixed assets is capitalized as a part of the asset cost. All proprietary funds are accounted for on a cost of services or 'capital maintenance' measurement locus. This means that all assets and all liabilities (whether current or noncurrent) associated with their activity are included on their balance sheets. Their reported fund equity (net total assets) is segregated into contributed capital and retained earnings components. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in net total assets. Depreciation of all exhaustible fixed assets used by Proprietary Funds is charged as an expense against their operations. Proprietary fund fixed assets are reported net of accumulated depreciation on their balance sheets. Depreciation has been provided over the estimated useful lives using the straight line method for all classes of fixed assets, The estimated useful lives are as follows: Automotive Equipment Other Equipment 5 years 5-10 years Long-term liabilities expected to be financed from governmental funds are accounted for in the General Long -Term Debt Account Group, not in the 17 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 1: Organization and Summary of Significant Accounting Policies (Continued) governmental funds. Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets, in spite of their spending measurement focus. Special reporting treatments are used to indicate, however, that they should not be considered 'available spendable resources', since they do not represent net current assets. Recognition of governmental fund type revenues represented by noncurrent receivables is deferred until they become current receivables. Noncurrent portions of long- term loans receivable are offset by fund balance reserve accounts. Special reporting treatments are also applied to governmental fund inventories (if any) to indicate that they do not represent 'available spendable resources', even though they are a component of net current assets. Such amounts are generally offset by fund balance reserve accounts. Because of their spending measurement focus, expenditure recognition for govemmental fund types does not include amounts represented by noncurrent liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities. They are instead reported as liabilities in the General Long -Term Debt Account Group. c. Functional Classifications Expenditures of the City are classified by function. Functional classifications are defined as follows: General Government includes legislative activity, 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 the protection of people and property. Public Safety - Fire Protection includes activities of the fire protection district 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, sewers, 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 those activities which involve the providing of recreational, cultural and educational services. d. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made regardless of the nature of the measurement. 1B 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1. 1 1 1 1 1 r City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 1: Organization and Summary of Significant Accounting Policies (Continued) All governmental funds and Agency funds are accounted for using the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Revenues considered susceptible to accrual in those funds wherein revenue is recognized on a modified accrual basis is as follows: property and sales taxes, revenue from the use of money and property, interfund transfers, unbilled service receivables and intergovernmental revenue are all considered measurable and are recognized as revenue on a modified accrual basis; licenses, permits, tines and forfeitures and similar items are, for the most part, not susceptible to accrual and consequently are not recorded until received, Agency funds are purely custodial (assets equal liabilities) and thus do not involve measurement of results of operations. The assets and liabilities are accounted for on a modified accrual basis. Property tax revenue is recognized on the basis of NCGA Interpretation No. 3; (adopted by GASB) 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 March preceding the fiscal year for which the taxes are levied. The tax levy is made July 1 and covers the fiscal period July 1st to June 30th. All secured personal property taxes and one-half of the taxes on real property are due November 1st; the second installment is due February 1st. All taxes are delinquent, if unpaid, on December 10th and April 10th respectively. Unsecured personal property taxes become due on the first of March each year and are delinquent, if unpaid, on August 31st. Grants, entitlements, or shared revenues recorded in governmental funds are recognized as revenue in the accounting period when they become susceptible to accrual, i.e., both measurable and available (modified accrual basis). Grants received before the revenue recognition criteria has been met are reported as deferred revenue, a liability account, Such resources not received are reported as a receivable if the revenue recognition criteria has been met. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred; principal and interest on general long-term debt is recognized when due. All proprietary funds are accounted tor using the accrual basis of accounting. Their revenues are recognized when they are earned and become measurable, expenses are recognized when they are incurred if measurable. All proprietary funds apply all authoritative body pronouncements issued prior to November 30, 1989 and thereafter all FASB pronouncements except those which conflict with or contradict GASB pronouncements. e. Budgetary Data General Budget Policies The City Council approves each year's budget submitted by the City Manager prior to the beginning of the new fiscal year. Public hearings are conducted prior to its adoption by the Council. Supplemental appropriations, where required during the period, are also approved by the Council. There were several supplemental appropriations required during the year. A detailed mid -year review was conducted at 19 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 1: Organization and Summary of Significant Accounting Policies (Continued) which time a revised budget was adopted. There were no significant non -budgeted financial activities during the year. The City Council may transfer funds between funds or activities set forth in the budget. The City Manager may transfer funds between line items within an appropriation as set forth in the budget and may transfer appropriations between activities within any fund. Budget data presented in the financial statements are the final adjusted amount. At fiscal year-end all operating budget appropriations lapse. 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, Debt Service and Capital Project Funds. For the fiscal year 1999-2000, all governmental funds had legally adopted annual budgets. Encumbrances Encumbrances are estimations of costs related to unperformed contracts for goods and services. These commitments are recorded for budgetary control purposes in the General, Special Revenue, and similar governmental funds. 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 -process at year-end are completed. They do not constitute expenditures or estimated liabilities. Budget Basis of Accounting Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GMP) except that for budgeting purposes only encumbrances are treated as expenditures. The Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - All Govemmental Funds presents comparisons of the legally adopted budget with actual data on the budgetary basis. The difference between the budgetary basis and GAAP are also presented and reconciled on this statement. f. Other Accounting Policies Total Columns on Combined Statements 'Memorandum Only' captions on combined statements - total columns mean that totals are presented for overview informational purposes only and that they do not fairly present financial position or results of operations for the governmental unit as a whole in conformity with generally accepted accounting principles. Interfund eliminations have not been made in the aggregation of these totals. Cash and Cash Equivalents All cash and investments, except those which 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. 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Ctty of Rancho Cucamonga Notes to Financial Statements (Continued) Note 1: Organization and Summary of Significant Accounting Policies (Continued) Investments held by fiscal agents with an original maturity of three months or less are also considered cash equivalents. Receivables Under California Law, property taxes are assessed and collected by the counties up to 1% of assessed value, plus other increases approved by voters. Taxes are levied on July 1 and are payable in two installments on December 10th and April 10th. The property taxes go into a pool and are allocated to the cities based on complex formula. The City of Rancho Cucamonga accrues revenue only for those taxes which are received within 60 days atter year-end, Investments Investments are stated at fair value except for the City's investment in land held for resale which is stated at cost as the Agency expects to sell this land with no decline in value. Claims and Judgments and Compensated Absences Claims and Judgments Only the short-term liability is reflected as a current liability in all applicable governmental fund types, the remainder of the liability is reported in the General Long -Term Debt Account Group. The short-term liability which will be liquidated with expendable available financial resources is the amount of settlement reached, but unpaid, related to claims and judgments entered. At June 30, 2000, a liability in the amount of $83,515 is reported in the General Long -Term Debt Account Group to fund material long-term judgments and claims against the City. The City has determined that at June 30, 2000, there are no material incurred but unreported claims against the City. Compensated Absences The City utilizes the General Fund and Special Revenue - Fire District Fund to account for its compensated absences. The short-term portion is determined to be the amount due to employees for future absences which is attributable to services already rendered and which is expected to be paid during the next fiscal year. The total amount of liability for compensated absences is segregated between short- term and long-term as indicated above and are accordingly reflected in the General Fund, Fire District Special Revenue Fund and General Long -Term Debt Account Group. Vacation pay is payable to employees at the time a vacation is taken or upon termination of employment. Normally, an employee can not accrue more than one and one-half times his regular annual entitlement. Sick leave is payable when an employee is unable to work because of illness. For City employees, those who terminate their employment after five years of continuous service and have at least 50% of five years sick leave accrued on the books upon termination may be paid for 120 hours of the accrued leave. 21 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 1: Organization and Summary of Significant Accounting Policies (Continued) For Fire District employees, sick leave may be accumulated indefinitely or an employee with ten or more years of service shall be eligible to convert unused sick leave to vacation in accordance with the following with any remainder of hours to still remain unused sick time. Accumulated Sick Employee Leave Balance Type Prior Calendar Year Shift 108 -144 hours Shift 72 -108 hours 40 hour 72 - 96 hours 40 hour 48 - 72 hours Vacation Conversion Rate one - half one - fourth one - half one - fourth Upon service retirement of a public safety employee the option exists to sell back up to one-half of total accumulated sick time or have the time credited toward service in accordance with the Public Retirement Law. All unused sick leave is forfeited upon termination, other than for normal retirement. 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. The District recognizes the cost of providing these benefits by recording the insurance premiums as expenditures. The cost for 14 retirees was $75,267 for the fiscal year ended June 30, 2000. Note 2: Stewardship, Compliance and Accountability Excess of expenditures over appropriations in individual funds at the departmental level are as follows: Expenditures Appropriations Excess Special Revenue Funds: Fire District: Public Safety - Fire Protection $ 10,172,753 $ 10,106,490 $ 66,263 Capital Project Funds: Redevelopment Agency: Public Safety 331,233 331,233 Principal 839,408 317,170 522,238 Interest and Fiscal Charges 4,489,607 1,045,080 3,444,527 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 3: Cash and Investments Cash and investments at June 30, 2000 consisted of the following: Cash on hand $ 6,430 Pooled Cash and Deposits 16,531,467 Pooled Investments 180,676,578 Investment in State Treasury's Investment Pool 45,319,578 Investment with Trustee - Money Market 1,204 Total Cash and Investments $ 242 Sa5 257 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. The City follows the practice of pooling cash and investments of all funds except for funds required to be held by outside fiscal agents under the provisions of bond indentures, AU investments held are in compliance with the City's investment policy. Interest income earned on pooled cash and investments is allocated to the various funds based on the average cash balances Interest income from cash and investments with fiscal agent is credited directly to the related fund. Pooled Cash and Non -Negotiable Certificates of Deposit All pooled cash and non-negotiable certificates of deposit are entirely insured or collateralized. The California Government Code requires California banks and savings and loan associations to secure a City's deposits by pledging government securities as collateral. The market value of pledged securities must equal at least 110% of a City's deposits. Califomia law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 1 50% of a City's total deposits. The City may waive collateral requirements for deposits which are fully insured up to $100,000 by the Federal Deposit Insurance Corporation (FDIC). Cash and Investments with Fiscal Agent The City has monies held by a trustee pledged to the payment or security of certain bonds, certificates of participation and lease obligations. The California Government Code provides that these monies, in the absence of specific statutory provisions governing the issuance of these bonds, certificates, or leases, may be invested in accordance with the ordinances, resolutions or indentures specifying the types of investments its fiscal agent may make. These ordinances, resolutions, and indentures are generally more restrictive than the City's general investment policy. In no instance have additional types of investments, not permitted by the City's general investment policy, been authorized. 23 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 3: Cash and Investments (Continued) Credit Risk, Carrying Amount, and Market Value of Deposits Cash and deposits of the City are summarized below. The deposits are classified as to credit risk by three categories as follows: Category 1 includes deposits that are insured or collateralized, with the securities held by the City or its agent in the City's name; Category 2 includes deposits which are uninsured but which are collateralized with the securities held by the pledging financial institution's trust department in the City's name; Category 3 includes deposits which are uninsured and uncollateralized, or collateralized with securities held by the pledging financial institutions, or by its trust department or agent but not in the City's name. 1 Category 2 Cash in Bank and Petty Cash $ 306,430 $ 13,103,649 Certificates of Deposit 300,000 7,395,876 Total $ 606,430 $ 20,499,525 Pooled Investments Authorized Investments Bank 3 Balance $ - $ 13,410,079 7,695,876 $ $21,105,955 Fair Value $ 8,835,591 7,695,876 $ 16,531,467 Under provisions of the City's Investment Policy, and in accordance with Section 53601 of the California Government Code, the City may invest in the following types of investments: Securities of the U.S. Government, or its agencies Small Business Administration Loans Certificates of Deposit Bankers Acceptance Commercial Paper Local Agency Investment Fund (State Pool) Deposits Passbook Savings Account Demand Deposits Repurchase Agreements Reverse Purchase Agreements Credit Risk, Carrying Amount and Market Value of Investments Investments of the City are summarized below. The investments that are represented by specific identifiable investment securities are classified as to credit risk by three categories as follows: Category 1 includes investments that are insured or registered for which securities are held by the City or its agent in the City's name; Category 2 includes uninsured and unregistered investments for which the securities are held by the broker's or dealer's agent in the City's name; Category 3 includes uninsured and unregistered investments for which the securities are held by the broker or dealer, or by its agent, but not in the City's name. 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Cary of Rancho Cucamonga Notes to Financial Statements (Continued) Note 3: Cash and Investments (Continued) Category 2 3 Fair Value City Investments: U.S. Government Securities $ 180,676,578 $ - $ - $ 180,676,578 Investment in State Treasury's Investment Pool Investment in State Treasury's cannot be assigned a credit risk category because the City does not own specific securities. However, the fund's investment policies and practices with regard to the credit and market risks have been determined acceptable to the City's investment policies. Fair Value Investment in State Treasury's Investment Pool $ 45,319 57R The State Treasury's Investment Pool is overseen by the Local Investment Advisory Board, which consist of five members, in accordance with State statute. The State Treasurer's office audits the fund annually. Investment in the fund is secured by the full faith and credit of the State of Califomia. The carrying value and fair value of the investment pool at June 30, 2000 was $43,276,450,234 and $43,227,355,507, respectively. The City's share of the pool at June 30, 2000 was approximately 0.1048%. Investments with Trustee - Money Market Amounts invested with Trustee in money market cannot be assigned a credit risk category because the City does not own specific securities. However, the fund's investment policies and practices with regard to the credit and market risks have been determined acceptable to the City's investment policies. Fair Value Investments with Trustee - Money Market $1204 Note 4: Unearned Grants Because various federal and state subventions and grants have not been received nor the revenue recognition criteria met, the following awards are not reflected in the financial statements: Fund Amount Community Development Block Grant $ 727,132 COPS Universal Hiring Grant 475,000 Office of Traffic Safety Grant 26,855 Local Law Enforcement Block Grant 11,106 Total $ 1740,093 25 Cfty of Rancho Cucamonga Notes to Financial Statements (Continued) Note 5: Advances to Redevelopment Agency During the current and prior fiscal years, the City of Rancho Cucamonga has loaned the Rancho Cucamonga Redevelopment Agency funds for use in financing various projects. The loans which amount to $8,021,228 as of June 30, 2000 bear interest at a rate of 12% per annum and are payable as funds become available to the Agency. As of June 30, 2000, a total of $13,953,009 matured interest due on these loans has been added to principal. As this interest is not payable currently, the City has recognized deferred revenue in this amount. Note 6: Changes In General Fixed Assets A summary of changes in general fixed assets follows: Purchased/Contributed Assets: Land Building improvements Improvements other than buildings Equipment and vehicles Furniture and fixtures Construction-in-progess Total Note 7: Proprietary Fund Fixed Assets Balance June 30, 1999 $ 34,101,239 57,869,731 55,711 16,822,903 3,406,719 3,544,038 $ 115,800,341 Additions Deletions $ 42,000 313,322 1,376,389 961,531 $ 2,693,242 542,758 198,270 $ 741,028 Balance June 30, 2000 $ 34,143,239 58,183,053 55,711 17,656,534 3,406,719 4,307,299 $ 117,752,555 A summary of proprietary fund type property, plant and equipment as of June 30, 2000 is as follows: Enterprise - Sports Complex Purchased/Contributed assets: Land Building improvements Equipment Total Internal Service: Purchased assets Automotive equipment Other equipment Total Estimated Useful Life N/A 30 years 5-10 years 5 years 5-10 years 26 Fixed Assets $ 12,166,250 13,808,256 355,425 $ 26,329,931 Allowance for Depreciation 2,925,657 156,011 $ 3,081,668 $ 2,933,154 $ 1,315,088 1,747,386 314,098 $ 4,680,540 $ 1,629,186 Net Book Value $ 12,166,250 10,882,599 199,414 $ 23,248,263 $ 1,618,066 1,433,288 $ 3,051,354 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 8: Pension Pian 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 California. Benefit provisions and all other requirements are established by State statute and City ordinance. Copies of PERS annual financial report may be obtained from their executive office: 400 P Street, Sacramento, CA 95814. Funding Policy Participants are required to contribute 7% (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: 0.905% for the City non -safety employees, 2.106% for Fire District non -safety employees and 0.000% for Fire District safety employees. The contribution requirements of plan members and the City are established and may be amended by PERS. Annual Pension Cost (APC) For 2000, the City's and Fire District's annual pension costs of $131,071 and $10,910, respectively, for PERS were equal to the City's and Fire District's required and actual contributions. The required contributions were determined as part of the June 30, 1997, 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 Actuarial Cost Method Amortization Method Average Remaining Period Asset Valuation Method Actuarial Assumptions Investment Rate of Return Projected Salary Increases Inflation Payroll Growth Individual Salary Growth 27 June 30, 1997 Entry Age Actuarial Cost Method Level Percent of Payroll City: 17 years as of the Valuation Date Fire Non -Safety: 18 years as of the Valuation Date Fire Safety: 19 years as of the Valuation Date 3 Year Smoothed Market 8.25% (net of administrative expenses) 3.75% to 11.59% depending on age, service and type of employment 3.50% 3.75% A merit scale varying by duration of employment coupled with an assumed annual inflation component of 3.50% and an annual production growth of 0.25%. City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 8: Pension Plan Obligations (Continued) 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 10% of unamortized gains and losses each year. If the Plan's accrued liability exceeds the actuarial value of plan assets, then the amortization payment on the total unfunded liability may not be lower than the payment calculated over a 30 year amortization period. THREE-YEAR TREND INFORMATION FOR PERS (Amounts in Thousands) Fiscal Year Annual Pension Percentage of Net Pension Cost (APC) APC Contributed Obligation City: 6/30/95 $ 1,176 100 % $ - 6/30/96 $ 1,247 100 % $ - 6/30/97 $ 751 100 % $ - (SCHEDULE OF FUNDING PROGRESS FOR PERS ( 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 6/30/95: City $ 19,109 $ 18,673 $ (436) 102.3 % $ 11,191 (3.9) % Fire Misc. 801 800 (1) 100.1 % 342 (0.3) % Fire Safety 14,999 14,505 494 103.4 % 3 654 (13.5) % Total $,'4909 $ 3.1.9Z8 $ (931) 102.7 % $ 15,187 (6.1) % 6/30/96: City $ 23,103 $ 21,216 $ (1,887) 108.9 % $ 10,848 (17.4) % Fire Misc. 970 987 17 98.3 % 372 4.6 % Fire Safety 17,690 16,651 (1,039) 106.2 % 3 917 (26.5) % Total $ 41,763 $ ,3•,854 $ r7,XX9) 107.5 % $ 1. 137 (19.2) % 6/30/97: City $ 29,447 $ 22,549 $ (6,898) 130.6 % $ 11,341 (60.8) % Fire Misc. 1,282 1,009 (273) 127.1 % 400 (68.3) % Fire Safety 22,652 17,553 (5,099) 129.1 % 4,035 (126.4) % Total $ 5 ,381 $ 41 111 $ (12.270) 129.9 % $ 15 776 (77.8) % 28 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 9: Deferred Revenue Deferred revenue as of June 30, 2000 consists of the following: General Fund - interest accrued on advances to Rancho Cucamonga Redevelopment Agency which is measurable but not available (see Note 5) Special Revenue Fund - grant revenue received in excess of grant expenditures for the following grants: $ 13,953,009 FETSIM Grant $ 154 Major Urban Resource Ubrary Grant 1,630 Used 00 Recycling Grant 14,616 1998 Local Law Enforcement Block Grant 1,860 Senior Outreach Grant 2,907 Teen after School Program Grant 195 Ubrary Services and Technologies Act 12,749 Youth Services Material Grant 91 34,202 Special Revenue Fund - recreation fees collected from residents in advance for future recreation activities 1,415 Special Revenue Fund - fire protection district revenue collected in advance of the related expenditure 26,410 Special Revenue Funds - development fees collected in advance from various developers for future improvement projects. They are reported as follows: Beautification $ 82,447 Drainage Facilities 4,489 86,936 Total $ 14101,972 Note 10: Long -Term Obligation a. A description of individual components of long-term debt outstanding as of June 30, 2000 follows: Tax Allocation Bonds: 1. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1990 Tax Allocation Bonds, $107,780,000. These bonds are dated March 1, 1990 and were issued to provide for the advance refunding of $31,215,000 Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project Tax Allocation Bonds, 1986 Series A; the advance refunding of $9,300,000 Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project Refunding Tax Allocation Bonds, 1987 Series A; and the advance refunding of $9,500,000 City of Rancho Cucamonga Certificates of Participation (Fire Facilities Project). Interest is payable semi-annually on March 1 and September 1 of each year commencing September 1, 1990. The bonds mature on the dates, in amounts and bearing interest as follows: 29 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 10: Long -Term Obligation (Continued) Maturity date Principal September 1 Amount 1994 1995 1996 1997 1998 1999 2000 $ 1,855,000 1,965,000 2,090,000 2,220,000 2,360,000 2,520,000 2,685,000 Interest Rate 6.100 % 6.200 6.300 6.400 6.550 6.650 6.750 Maturity Date September 1 2001 2002 2003 2004 2005 2006 2019 2020 Principal Amount $ 1,865,000 1,990,000 2,130,000 2,275,000 2,435,000 3,230,000 53,990,000 24,170,000 Bonds maturing on or before September 1, 1999, are not subject to call and redemption prior to their stated maturities. Bonds maturing on or after September 1, 2000, 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, 1999. The bonds maturing September 1, 2019 and September 1, 2020 are subject to mandatory redemption in part from sinking account installments on September 1, 2007, and on each September 1 thereafter up to and including September 1, 2020. Bonds from this issue amounting to $54,905,000 were defeased during fiscal year 1993- 94. The balance outstanding at August 30, 1999 of $46,475,000 was currently refunded by the issuance of the 1999 Tax Allocation Refunding Bonds and is considered defeased. 2. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1994 Tax Allocation Refunding Bonds $64,460,000. These bonds are dated February 1, 1994 and were issued in order to advance refund $54,905,000 of the 1990 Tax Allocation Bonds. Interest is payable semi-annually on March 1 and September 1 of each year commencing September 1, 1994. The bonds mature on the dates, in amounts and bearing interest as follows: Interest Rate 6.800 % 6.850 6.900 6.950 7.000 7.050 7.125 6.750 Maturity date September 1 1994 1995 1996 1997 1998 1999 2000 2001 Principal Amount $ 2,645,000 1,070,000 1,100,000 1,140,000 1,180,000 1,230,000 1,285,000 825,000 Interest Maturity Date Rate September 1 3.00 % 3.00 3.30 3.70 3.90 4.00 4.20 4.30 2002 2003 2004 2005 2006 2007 2008 2015 2023 Principal Interest Amount Rate $ 855,000 905,000 940,000 980,000 1,350,000 1,410,000 1,475,000 12,670,000 33,400,000 4.40 % 4.50 4.60 4.70 4.80 5.00 5.00 5.00 5.00 Bonds maturing before September 1, 2004, are not subject to call and redemption prior to their stated maturities. Bonds maturing on or after September 1, 2004 are subject to redemption at the option of the Agency. 3. 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 (i) to repay the note issued by the Agency to Sanwa Bank in the remaining principal amount of $20,783,487; (ii) to pay off the non- taxable term loan to Sanwa Bank in the principal amount of $5,841,301 plus prepayment 30 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 10: Long -Term Obligation (Continued) penalties; (iii) to complete the projects for which the loans were originated, namely Mountainsides Monterey Village and Sycamore Springs; and (iv) to make grants to the Southern Callfomia 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 on the dates, in amounts and bearing interest as follows: Maturity date September 1 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 • 2008 2009 2010 2011 Principal Amount $ 585,000 610,000 635,000 660,000 685,000 715,000 750,000 785,000 825,000 865,000 905,000 950,000 1,050,000 1,055,000 1,105,000 Interest Rate 4.50 % 3.90 4.12 4.25 4.40 4.60 4.70 4.75 4,90 5.00 5.10 5.25 5.00 5.00 5.00 Maturity Date September 1 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Principal Amount $ 1,160,000 1,220,000 1,285,000 1,355,000 1,425,000 1,500,000 1,580,000 1,660,000 1,750,000 1,840,000 1,935,000 2,040,000 2,145,000 2,260,000 2,375,000 Interest Rate 5.00 % 5.00 5.00 5.00 5.25 5,25 5.25 5.25 5.25 5.25 5.25 5.25 5.25 5.25 5.25 Bonds maturing on or before September 1, 2006 are not subject to call and redemption prior to their stated maturities. Bonds maturing on or atter September 1, 2007, are subject, at the option of the Agency, to redemption in whole or in pan, prior to their stated maturities on any date, commencing September 1, 2006. The bonds maturing 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. Tax Revenues, except as provided for 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 do not include that portion of Tax Revenues derived from the Project Area which are required by Section 13334 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 (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) 31 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 10: Long -Term Obligation (Continued) 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 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 1998-99. 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. 4. Rancho Cucamonga Redevelopment Agency, Rancho Development Project, 1999 Tax Allocation Refunding Bonds, $54,945,000. These bonds are dated August 30, 1999 and were issued in order to finance a portion of the Agency's Rancho Development Project, to currently refund the outstanding principal balance of $47,715,000 of the Rancho Development Project 1990 Tax Allocation Bonds and to fund redevelopment activities. Interest is payable semi-annually on March 1 and September 1 of each year commencing March 1, 2000. The bonds mature on the dates in amounts and bearing interest as follows: Maturity date September 1 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Principal Amount $ 1,680,000 1,480,000 1,545,000 1,600,000 1,665,000 1,740,000 2,115,000 2,210,000 2,310,000 2,420,000 2,530,000 Interest Maturity Date Rate September 1 4.25 % 4.25 4.00 4.00 4.20 4.30 4.30 4.40 4.60 4.75 4.80 32 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Principal Amount $ 2,645,000 2,785,000 2,915,000 3,065,000 3,210,000 3,385,000 3,570,000 3,755,000 3,955,000 4,165,000 Interest Rate 5.00 % 5.00 5.00 5.10 5.25 5.25 5.25 5.25 5.25 5.25 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 10: Long -Term Obligation (Continued) The bonds maturing before September 1, 2009 are not subject to call and redemption prior to their stated maturities. Bonds maturing on or after September 1, 2010 are subject at the option of the Agency, to redemption, in whole or in part, by lot, prior to their stated maturities on any date, commencing September 1, 2009. The bonds maturing on September 1, 2020 are subject to mandatory redemption in part from sinking account installments on September 1, 2015 and on each September 1 thereafter up to and including September 1, 2020. Tax Revenues, except as provided below, are pledged in their entirety to the payment of principal of, and interest on and redemption premium, if any, on the bonds listed above and are referred to in the applicable series resolutions, as 'Pledged Tax Revenues'. Pledged Tax Revenues, except for the 1996 Housing Set -Aside Tax Allocation Bonds, do not include that portion of Tax Revenues derived from the Project Area which are required by Section 13314.2 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 () the Chino Basin Municipal Water District, (i) 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 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 1998-99. 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. Developer Loans Payable 1. During fiscal year 1988-89, the 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 Bemardino (acting as lead 33 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 10: Long -Term Obligation (Continued) agency for the Federal Government). Eight payments have been made as of June 30, 2000 and there is no interest due on this loan. 2. On November 15, 1991, the Agency executed a note in the amount of $1,500,000. The proceeds of the note, together with a $450,000 cash deposit, were used to acquire approximately 7.78 acres of land. The note bears interest at the rate of 9% per annum, payable in interest only installments, on the first day of each calendar month, beginning on January 1, 1992, and continuing until December 1, 2002 at which time the entire principal balance together with interest due thereon shall become due and payable. 3. 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 of 9% per annum. The Agency shall pay the Developer quarterly payments amounting to 50% of taxes derived from the imposition of the Bradley Burns Uniform Local Sales and Use Tax Law commencing with Section 7200 of the revenue and Taxation Code of the State of California, as amended, arising from all businesses and activities conducted on the Price Parcel. In the event that the debt service payments are insufficient to fully discharge the principal and interest on this note with the 23 note years, then, in such event, the unpaid balance of principal and accrued interest, if any, shall be deemed forgiven. Therefore, accrued interest is not reported on the financial statements. 4. On September 14, 1994 the Agency executed two term loans with Sanwa Bank, a non- taxable portion of $6,394,000 and a taxable portion of $2,300,000. The proceeds of the loans are to be used to fund the construction of the Archibald storm drain and to make housing grants to the Southern Califomia Housing Development Corporation. Initially, the interest rate is variable, but may be fixed, in whole or in part, at the discretion of the Agency. Principal and interest accruing on the loans shall be payable semi-annually beginning March 1, 1995 and semi-annually thereafter until paid. The non-taxable portion was redeemed with bond proceeds which were issued September 1, 1996. The final maturity date is March 1, 2005 with respect to the taxable loans. Capital Lease Obligation 1. The City entered into equipment lease purchase agreements with various vendors. The following is a schedule by years of future minimum lease payments as of June 30, 2000: Long -Term Debt Fiscal Year Account Group 2000-2001 $ 30.646 Total Minimum Lease Payments $ 30,646 Less: Amount Representing Interest 1,226 $ 242_ Present Value of Net Minimum Lease Payments 34 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 10: Long -Term Obligation (Continued) 2. The City and the District entered into a lease agreement with the West End Communications Financing Authority for the lease purchase of 800 MHZ communications equipment. The following is a schedule by years of future minimum lease payments as of June 30, 2000: Fiscal Year City Fire District Total 2000-2001 $ 64,350 $ 37,538 $ 101,888 Total Minimum Lease Payments $ 64,350 $ 37,538 $ 101,888 Less: Amount Representing Interest 4,350 2,538 6,888 Present Value of Net Minimum Lease Payments $ 60,000 $ 35,000 $ 95,000 Note Payable The City has entered into an agreement with San Bernardino County for withdrawal from the County Library System. The City has agreed to reimburse the County for ongoing costs associated with the withdrawal in the amount of 5750,000 to be paid over ten years. The remaining balance will be paid in increments of $50,000 from 1999-2000 through 2003-2004. b. Defeasance of Bonds In prior years, the Rancho Cucamonga Redevelopment Agency defeased the following bond issues by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Agency's financial statements. 1984 Tax Allocation Bonds $ 7,405,000 1986 Tax Allocation Bonds, Series A 31,215,000 1987 Tax Allocation Refunding Bonds, Series A 9,100,000 1990 Tax Allocation Bonds 101,380,000 Certificates of Participation Fire Facility 9,400,000 Total Defeased $ 158.500 000 35 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 10: Long -Term Obligation (Continued) e. The following is a schedule of changes in long-term debt of the City for the fiscal year ended June 30, 2000: Outstanding July 1, 1999 Bonds: Tax Allocation Bonds - 1990 Issue $ 47,715,000 $ Tax Allocation Refunding Bonds - 1994 Issue 57,325,000 Tax Allocation Refunding Bonds- 1999 Issue Housing Set -Aside Tax Allocation Bonds - 1996 Issue 36,470,000 Total Bonds $ 141,510,000 Developer Loans $ 14,733,983 Advances from Other Funds: Rancho Cucamonga Redevelopment Agency Obligation Under Capital Leases Note Payable - County Agreement Claims and. Judgments Payable Accrued Employee Benefits Total Long -Term Debt Account Group Additions Repayments Adjustments - $ 47,715,000 $ 54,945,000 $ 54,945,000 $ 19,623,048 $ 8,451,189 $ 257,500 $ $ 250,000 $ $ 120,693 $ $ 1,995,494 $ 48,229 1.230,000 635,000 $ 49,580,000 $ $ 1,258,055 $ $ 6,100,000 $ $ 126,437 $ (6,643) 50,000 $ 37,178 $ $ 178,490,718 $ 63,444,418 $ 57,151,670 $ (6,643) Outstanding June 30, 2000 56,095,000 54,945,000 35,835,000 $ 146,875,000 $ 13,475,928 $ 21,974,237 $ 124,420 $ 200,000 $ 83,515 $ 2.043.723 $ 184,776,823 d. The following schedule illustrates the debt service requirements to maturity for bonds and notes, developer loans and advances outstanding as of June 30, 2000: Fiscal Year 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 Thereafter Total Debt Service Total Interest Total Principal Bonds and Developer Notes Loans $ 11,197,428 10,217,211 10,211,798 10,215,656 10,205,439 210,422,208 $ 262,469,740 115,594,740 $ 146 875 000 36 $ 1,369,783 1,369,783 2,869,783 1,234,783 1,234,783 6,194,068 $ 14,272,983 797,055 $ 13 475 978 City Loans $ 21,974,237 Total $ 34,541,448 11,586,994 13,081,581 11,450,439 11,440,222 216,616,276 $ 21, 974,237 $ 298,716,960 - 116,391.795 $ 21,74 237 $ 182,325,165 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 10: Long -Term Obligation (Continued) Other Debt: Accrued employee benefits Claims and judgments payable Obligations under capital leases Note payable - county agreement Total Long -Term Debt Principal Total $ 2,043,723 83,515 124,420 200,000 $ 184.776.:12a City loans outstanding do not have a fixed amortization as funds will be repaid when available. Amounts above for these represent the loan balance as of June 30, 2000 plus matured interest due at that date. Other developer loans do not have a fixed amortization as debt service payments are based on tax revenue collections. For these debt service has been spread equally over the term of the debt. Note 11: Other Special Obligations Note 12: The following issues of Residential Mortgage Revenue Bonds, Senior Lien Bonds and Subordinate Lien Bonds are not reflected in the Long -Term Debt Account Group 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: Rancho Cucamonga-Palmdale-Porterville-Cotton Housing Finance Agency, Single Family Mortgage Revenue Bonds, Series 1986 City of Rancho Cucamonga: Improvement Bonds, Improvement District 85 -PD Refunding Revenue Bonds Series 1999-A Senior Lien Bonds Refunding Revenue Bonds Series 1999-6 Subordinate Lien Bonds Rancho Cucamonga Redevelopment Agency: Mutti-Family Housing Revenue Bond Series 1997A Series 19976 Total Intertund Receivables and Payables The individual fund interfund receivable and payable balances at June 30, 2000 are as follows: Original Amount $ 17,505,000 5,915,000 13,200,000 6,250,000 5,912,500 841,500 $ 49,624 000 Due From Due from/to other funds: General Fund $ 1,319,343 Special Revenue Funds: Pedestrian Grant Community Development Block Grant 37 Due To $ 614,881 2,436 59,800 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 12: Interfund Receivables and Payables (Continued) Special Revenue Funds: (Continued) SB 140 Califomia Literacy Campaign 1999 Local Law Enforcement Block Grant COPS Universal Grant COPS Universal Grant 99 Adult Education Act Grant Fire District Debt Service Funds: Redevelopment Agency Due From Due To $ $ 80,682 242 20,872 25,000 41,667 1,687 33,634 41,157 97,859 628,272 Capital Projects Funds: Redevelopment Agency 2,380,280 2,215,060 Regional Choice Transit Capital Improvement 93,324 Agency Funds: Special Deposits 6,036 Total $ ,,83L116 $ ,,R.R1116 Advances from/to other funds: General Fund Advances Advances From To $ 22,274,237 $ Special Revenue Fund: Park Development 300,000 Long -Term Debt Account Group: Rancho Cucamonga Redevelopment Agency 21,974,237 Total $ 22774737 $ 72 274,237 Note 13: Fund Equity a. Reservation of Fund Balance/Retained Earnings The City has established certain fund balance/retained eamings reserve accounts to report the amounts in the following funds which represent amounts restricted for a specified purpose or fund balances which are not available for appropriation in future periods. 1. Reserve for Advances to Other Funds: General Fund $ 8,321,228 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 13: Fund Equity (Continued) 2. Reserve for Encumbrances: General Fund $ 2,427,834 Special Revenue Funds: Gas Tax $ 117,104 SB 325 8,840 Recreation 8,566 Park Development 105,764 Beautification 10,861 Landscape Maintenance District 575,680 Systems Development 759,137 Drainage Facilities 7,368 Pedestrian Grant 399 Lighting Districts 23,213 Air Quality Improvement 8,024 California Literacy Campaign 3,122 1999 Local Law Enforcement Block Grant 19,853 Library Services and Technologies Act 5,158 Community Development Block Grant 9,090 Assessment Administration 24,604 SB 140 24,840 Measure I 1,107,132 Library Services 20,809 Used Oil Recycling Grant 1,926 1998 Local Law Enforcement Grant 413 Fire District 19,143 Total Special Revenue Funds $ 2,861,046 Debt Service Funds: Redevelopment Agency $ 3,270,803 Capital Projects Funds: Regional Choice Transit Capital Improvement $ 111,896 Corporate Park 4,900 Redevelopment Agency 6,438,358 Total Capital Projects Funds $ 6,555,154 Total Reserve for Encumbrances 3. Reserve for Land Held for Resale: Capital Projects Funds: Redevelopment Agency 4. Reserve for Future Fire Station: Special Revenue Funds: Fire District 39 $ 15,114,837 $ 16,537,745 $ 3,041,125 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 13: Fund Equity (Continued) 5. Reserve for Capital Projects: Special Revenue Funds: Landscape Maintenance District $ 3,705,916 Lighting Maintenance District 919,122 Fire District 73,500 Total Reserve for Capital Projects $ 4,698,538 6. Reserve for Long -Term Loans Receivable Capital Projects Funds: Redevelopment Agency $ 12,538,371 7. Reserve for Vehicle and Equipment Replacement: Special Revenue Funds: Fire District $ 1,235,053 Internal Service Funds: Vehicle Replacement 16,017,231 Total Reserve for Vehicle and Equipment Replacement $ 17,252,284 8. Reserve for Data Processing Equipmentlfechnology Replacement Internal Service Funds: Data Processing Equipment/Technology Replacement $ 1,902,213 9. Reserve for Prepaid Charges: General Fund $ 979,215 Special Revenue Funds Recreation $ 12,550 Air Quality Improvement 38 COPS Program Grant 16,685 COPS Universal Grant 99 10,417 Total Special Revenue Funds Total Reserve for Prepaid Charges 10. Reserve for Prepaid PERS Rate Adjustment: General Fund 11. Reserve for Land Acquisition Special Revenue Funds: Fire District 12. Reserve for Radio Acquisition System Special Revenue Funds: Fire District 40 $ 39,690 $ 1,018,905 $ 525,000 $ 300,000 50,000 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 13: Fund Equity (Continued) 13. Reserve for Deposits Capital Projects Funds: Redevelopment Agency 14. Reserve for the Sports Complex Enterprise Fund: Sports Complex $ 430,500 $ 3,315,268 Total Reserve for Fund Equity $ 85946,014 Description of Reserves: 1. Reserve for Advances to Other Funds This reserve is used to indicate that the long-term portion of Advances to other funds do not represent available, spendable resources even though they are a component of total assets. 2. Reserve for Encumbrances Amounts reserved for encumbrances are commitments for materials and services or purchase orders and contracts which are unperformed. 3. Reserve for Land Held for Resale This reserve is used to indicate that land held for resale does not represent available spendable resources even though they are a component of total assets. 4. Reserve for Future Fire Station This reserve represents amounts segregated by the Fire District for use in constructing a fire station. 5 Reserve for Capital Projects This reserve represents projects legally approved by goveming boards which have not been started as of the date of this report. 6. Reserve for Long -Term Loans Receivable This reserve represents deferred rehabilitation loans made by the Redevelopment Agency which do not represent available spendable resources even though they are a component of total assets. 7. Reserve for Vehicle and Equipment Replacement This reserve represents amounts segregated for use in future vehicle and equipment replacement. 41 CIty of Rancho Cucamonga Notes to Financial Statements (Continued) Note 13: Fund Equity (Continued) 8. Reserve for Data Processing Equipment/Technology Replacement This reserve represents amounts segregated for replacing the City's data processing equipment and maintaining current technology. 9. Reserve for Prepaid PERS Costs This reserve is used to indicate that prepaid costs do not represent available spendable resources even though they are a component of total assets 10. Reserve for PERS Rate Adjustment This reserve represents amounts legally segregated for use in future PERS rate adjustments. 11. Reserve for Land Acquisition This reserve represents amount segregated by the Fire District for land acquisition. 12. Reserve for Radio Acquisition System This reserve represents amount segregated by the Fire District to purchase a new radio system. 13. Reserve for Deposits . This reserve represents amounts segregated for deposits made. 14. Reserve for the Sports Complex This reserve represents amounts segregated for the operation of the Sports Complex. b. Unreserved - Designations The City has established certain designations to indicate tentative managerial plans or intent. Designated for Self -Insurance General Fund $ 6,768,459 Designated for Changes in Economic Circumstances General Fund $ 16,884,258 Designated for Working Capital General Fund $ 2,003,260 Special Revenue Funds: Lighting Districts 688,285 Landscape Maintenance Districts 3,400,380 Library Services 63,375 Fire District 1,108,234 Total Designated for Working Capital $ 7,263,534 Designated for Continuing Projects Capital Projects Funds: Redevelopment Agency $ 81,198,300 42 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 13: Fund Equity (Continued) Designated for Long -Term Employee Leave Pay -Outs General Fund $ 2,625,290 Special Revenue Funds: Fire District 746,962 Total Designated for Long -Term Employee Leave Pay -Outs $ 3,372,252 Designated for Integrated Waste Management General Fund $ 950,087 Designated for Booking Fees General Fund $ 723,000 Designated for City Facilities Capital Repairs General Fund $ 9,381,910 Designated for Law Enforcement General Fund $ 1,898,219 Capital Project Funds: Redevelopment Agency 4,290,000 Total Designated for Law Enforcement $ 6,188,219 Designated for Contract Development Services General Fund $ 480,000 Designated for Debt Service Debt Service Funds: Redevelopment Agency $ 19,449,035 Designated for Sphere of Influence Issues General Fund $ 350,000 Designated for Multi Species Habitat Plan General Fund $ 21,853 Designated for Parking Lot Improvement General Fund $ 560,000 Total Designated Fund Balance $15.1590.907 c. Opening Fund Balance/Retained Earnings Adjustments Fund balances/retained eamings have been restated as follows: General Fund Prior year expenditure incorrectly reported in the Transportation Fund $ (69,016) Special Revenue Funds: Gas Tax Equipment replacement incorrectly recorded in the prior year $ 144,269 Transportation Fund Prior year expenditure should have been recorded in the General Fund 69,016 Total Special Revenue Funds $ 213,285 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 13: Fund Equity (Continued) Enterprise Fund: Sports Complex Restatement following the physical inventory of fixed assets $ 3,376,366 Internal Service Funds: Vehicle Replacement Restatement following the physical inventory of fixed assets (227,402) Data Processing, Equipment and Technology Replacement Restatement following the physical inventory of fixed assets 261,486 Total Internal Service Funds $ 34,084 Total Fund Balances/Retained Eamings Restatements $ 3.554.718 d. Fund Deficit The following funds have a deficit fund balance at June 30, 2000: Pedestrian Grant $ 5,702 SB 140 80,682 FETSIM Grant 154 Major Urban Resource Library Grant 30 Used Oil Recycling Grant 298 1998 Local Law Enforcement Block Grant 38 Teen Atter School Program Grant 4 Library Services and Technologies Act 236 Youth Services Materials Grant 2 Note 14: Summary Disclosure of Seff-Insurance Contingencies The City is self-insured for the first $250,000 on each general liability 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. Also, the City is self insured through PARSAC for workers' compensation. The coverage is tor $10,000,000. Through June 30, 2000 there was no retention amount; however, on July 1, 2000 a $100,000 retention amount became effective. 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. Therefore, no liability is shown on the City's financial statements. 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 32 Califomia 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 City continues to carry commercial companies for all other risks of loss, including property insurance, earthquake and flood, auto physical damage insurance and tulip/special events insurance. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 14: Summary Disclosure of Self -Insurance Contingencies (Continued) The PARSAC will publish its own financial report for the year ended June 30, 2000, which can be obtained from Public Agency Risk Sharing Authority of California, Sacramento, California. There have been no significant changes in insurance coverage from the prior year. During the past three fiscal years, the amount of settlements has not exceeded the amount of insurance coverage. The City is 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 $6,768,459 is adequate to cover such losses. The following is a summary of the changes in the claims liability over the past two fiscal years. Fiscal Year Current Year Claims and Beginning Changes in Claim Ending Balance Estimates Payments Balance 1998-1999 $ 336,082 $ 3,500 $ (133,445) $ 206,137 1999-2000 $ 206,137 $ (38,716) $ (76,127) $ 91,294 The short-term portion of the liability is reported in the General Fund as a current liability and the remainder is reflected in the General Long -Term Debt Account Group. Note 15: 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 9.48%. 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 Authority issued two sets of 1991 Revenue Bonds on August 9, 1991 in order to purchase 800MHZ Communications Equipment which is, in turn, to be leased to the agencies. Series A was issued for $4,050,000 and the equipment acquired will be leased to the City of Chino. Series B was issued for $5,620,000 and the equipment acquired will be leased to the Cities of Ontario and Rancho Cucamonga. Lease payments made by the member agencies are security for the debt and will be used to retire the debt. 45 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 16: Segment Information - Enterprise Fund a. The following schedule presents segment information for the Enterprise Fund maintained by the City. Sports Complex Operating revenues $ 758,529 Depreciation 472,111 Operating income (loss) (842,174) Operating transfers in 315,234 Tax revenues 35,001 Net income (loss) 491,090 Contributed capital 19,883,022 Contributed capital additions - Fixed asset additions Net working capital (49,973) Total assets 23,248,263 Total equity 23,278,664 b. Reconciliation of Contributed Capital Beginning balance Contributed assets Depreciation related to contributed capital $ 20,313,014 (429, 992) Ending Balance $ 39,R0.3,ro7 Note 17: Subsequent Events On July 5, 2000 the Rancho Cucamonga Fire Protection District issued a Tax and Revenue Anticipation Note in the amount of $1,945,000 at a stated interest rate of 5.25%. The note is due on June 25, 2001 and is to be repaid from 2000-2001 revenues. Note 18: 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 can not be determined. Note 19: New Pronouncement In June 1999 the Governmental Accounting Standards Board (GASB) adopted Statement No. 34. This statement provides for substantial changes in the financial reporting model. Significant areas of change are: Govemmental funds will be reported on the full accrual basis of accounting in the govemment-wide statements. 46 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 19: New Pronouncement (Continued) General governmental infrastructure, which was not reported in the past, will be presented as part of capital assets. All capital assets will be depreciated unless an allowed alternate method of reporting the maintenance and replacement costs is selected. The assets and related depreciation expense will be reported with governmental activities in the govemment-wide financial statements. Management's discussion and analysis of the financial statements will be presented. The statement of activities will show the net expense or revenue of the government's individual functions. Revenues, which relate to particular activities, will be grouped with those functions, aniving at a net expense or revenue for each function. General revenues will be reported after the net (expense)/revenue for the various functions. The fund level statements will be reported on the modified accrual basis of accounting for govemmental funds and the full accrual basis for proprietary funds. The statements will have a column for each major fund, with a single column for the aggregated totals of the nonmaior funds. The implementation date for this pronouncement is based on the govemment's revenues for fiscal year 1998-99. The dates are as follows: Entities with revenues of $100,000,000 or more Fiscal year 2001-2002 Entities with revenues from $10,000,000 to $99,999,999 Fiscal year 2002-2003 Entities with revenues less than $10,000,000 Fiscal year 2003-2004 The City of Rancho Cucamonga will be required to implement GASB Statement No. 34 for its fiscal year ending June 30, 2003. 47 THIS PAGE INTENTIONALLY LEFT BLANK 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 iiiiiiiiiiiiiiiiiiil ,n m cz Zm oy c 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I CITY OF RANCHO CUCAMONGA General Fund 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. 49 CITY OF RANCHO CUCAMONGA BALANCE SHEET GENERAL FUND JUNE 30, 2000 ASSETS Cash and investments Receivables (net of allowance for uncollectibles): Taxes Accounts Interest Due from other funds Prepaid charges Advances to other funds Total Assets LIABILITIES AND FUND BALANCES Ltabiiities: Accounts payable Accrued payroll payable Accrued employee benefits payable - current Due to other funds Deferred revenue Claims and judgements payable Total Liabilities Fund Balances: Reserves: Reserved for encumbrances ■ Reserved tor prepaid PERS rate adjustment Reserved for prepaid charges Reserved for advances to other funds Unreserved: Designated for self-insurance Designated for long-term employee leave pay outs Designated for integrated waste management Designated for booking fees Designated for City facilities' capital repairs Designated for changes in economic circumstances Designated for law enforcement Designated for contract development services Designated for Sphere of Influence issues Designated for Multi Species Habitat Plan Designated for parking lot improvement Designated for working capital Total Fund Balances Total Liabilities and Fund Balances 50 Schedule 1 TOTALS June 30, 2000 1999 $ 44,969,369 2,711,270 533,912 143,446 1,319,343 979,215 22,274,237 $ 72,930,792 $ 1,152,798 480,788 1,821,924 614,881 13,953,009 7,779 18,031,179 2,427,834 525,000- 979,215 8,321,228 6,768,459 2,625,290 950,087 723,000 9,381,910 16,884,258 1,898,219 480,000 350,000 21,853 560,000 2,003,260 54,899,613 $ 72,930,792 $ 39,171,167 2,516,008 227,844 136,334 774,667 975,037 19,923.048 $ 63.724,105 $ 866,909 392,125 1,690,194 4,335,046 11,607,368 85,444 18,977,086 1,413,738 525,000 975,037 8,321,228 6,346,023 2,721,730 766,665 723,000 6,014,016 13,616.887 1,515,819 1,807,876 44,747,019 $ 63,724,105 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Schedule 2 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GENERAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Revenues: Taxes Licenses and permits Fines and forfeits Use of money and property Intergovernmental Charges for services Other Total Revenues Expenditures: Current: General government Public safety Engineering and public works Community development Community services Debt service: Principal Interest and fiscal•charges Total Expenditures Excess of Revenues over (under) Expenditures Other Financing Sources (Uses): Operating transfers out Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expenditures and Other Uses Fund Balances: Beginning of Fiscal Year - as previously reported Restatement Beginning of Fiscal Year • as restated Excess of Revenues and Other Sources over (under) Expenditures and Other Uses End of Fiscal Year 51 TOTALS June 30, 2000 1999 $ 24,884,321 3,262,052 469,199 2,053,355 6,189,543 3,574,116 4,603,237 45,035,823 8,809,753 11,085,650 7,323,195 4,244,074 1,729,557 96,437 9,323 33,297,989 11,737,834 (1,516,224) (1,516,224) $ 10,221,610 $ 44,747,019 (69,016) 44,678,003 10,221,610 $ 54,899,613 $ 23,888,608 2,618,571 630,465 1,761,657 5,488,693 3,549,154 2,831,074 40,768,222 9,196,365 10,726,639 7,420,170 3,522,021 1,432,590 4,417,868 44,093 36,759,746 4,008,476 (1,494,077) (1,494,077) $ 2,514,399 $ 43,766,254 (1,533,634) 42,232,620 2,514,399 $ 44,747,019 CITY OF RANCHO CUCAMONGA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (BUDGETARY BASIS) GENERAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Revenues: Property taxes Other taxes: Properly transfer tax Transient occupancy tax Sales and use taxes Franchise taxes Utility users tax Total Taxes Licenses and permits: Building permits Business licenses Other permits Total Licenses and Permits Fines, forfeits and penalties: Court fines ' Parking tickets and other Total Fines and Forfeits Use of money and property: Rent Interest income Total Use of Money and Property Intergovernmental: Motor vehicle in lieu Homeowners exemption and other subvention Off-highway motor vehicle Total Intergovernmental Charges for services: Plan check fees Planning fees Engineering fees Sale of materials Other charges for services Total Charges for Services Other: Cost reimbursements Sale of fixed assets Miscellaneous revenue Total Other Total Revenue TOTALS- Year Ended June 30, 2000 Budget $ 2,058,530 336,490 183,670 13,393,780 4,404,180 4,834,150 25 210,800 1,669,370 1,200,000 31,220 2,900,590 265,310 243,640 508,950 1,962,160 1,962,160 6,130,230 58,950 1,300 6,190,480 1,017,440 600,000 1,436,890 82,670 325,190 3,462,190 3,543,620 2,800 740,220 4,286,640 44,521,810 52 Actual $ 1,917,653 444,826 212,038 13,376,956 4,383,256 4,549,592 24,884,321 1,878,512 1,352,821 30,719 3,262,052 225,906 243,293 469,199 12,329 2,041,026 2,053,355 6,129,635 57,724 2,184 6,189,543 1,060,736 659,682 1,519,237 90,666 243,795 3,574,116 3,826,448 27,307 749,482 4,603,237 45,035,823 Variance - Favorable (Unfavorable) $ (140,877) 108,336 28,368 (16,824) (20,924) (284,558) (326,479) 209,142 152,821 (501) 361,462 (39,404) (347) (39,751) 12,329 78,866 91,195 (595) (1,226) 884 (937) 43,296 59,682 82,347 7,996 (81,395) 111,926 282,828 24,507 9,262 316,597 514,013 Schedule 3 Page 1 of 3 1999 Actual $ 1,853,979 479,587 153,904 11,804,328 4,166,039 5,430,771 23,888,608 1,456,093 1,142,534 19,944 2,618,571 319 954 310,511 630,465 1,761,657 1,761,657 5,429,543 57,254 1,896 5,488,693 1,107,735 703,239 1,601,551 67,966 68,663 3,549,154 2,777,466 29,465 24,143 2,831,074 40,768,222 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (BUDGETARY BASIS) GENERAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Expenditures: General government: City council City manager City clerk Personnel overhead General overhead Treasurer Administrative services Finance Business licenses Personnel Purchasing Risk management Redevelopment Agency administration Fire District administration City facilities Total General Govemment Public safety: Police: Sheriff contract services Emergency preparedness Animal control Total Public Safety Engineering and public works: Engineering administration Development management Traffic management Project management Construction management Waste management Street and park maintenance Vehicle maintenance Total Engineering and Public Works Community development: Planning commission Administration Planning Building and safety Total Community Development Community services: Community services Park and recreation commission Total Community Services TOTALS -Year Ended June 30, 2000 Budget Actual 101,190 $ 87,753 499,450 462,273 554,530 551,218 309,700 (605,969) 1,645,280 1,173,357 4,830 4,101 2,564,743 2,557,640 555,901 555,721 184,212 184,189 263,700 261,559 217,993 208,646 142,510 138,989 894,297 847,148 120,340 103,103 3,386,818 3,207,164 11,445,494 9,736,892 Variance - Favorable (Unfavorable) $ 13,437 37,177 3,312 915,669 471,923 729 7,103 180 23 2,141 9,347 3,521 47,149 17,237 179,654 1,708,602 Schedule 3 Page 2 of 3 1999 Actual $ 73,630 481,135 494,283 136,846 1,349,010 2,975 2,122,644 513,342 187,543 240,316 216,209 99,690 879,461 123,814 2,675,137 9,596,035 11,001,329 10,822,107 179,222 10,333,866 187,133 125,540 61,593 182,533 338,550 296,508 42,042 293,571 11,527,012 11,244,155 282,857 10,809,970 347,559 265,238 82,321 323,734 1,043,108 1,010,598 32,510 1,055,015 223,070 216,905 6,165 174,725 125,152 124,374 778 115,656 522,998 511,190 11,808 306,729 915,903 884,466 31,437 869,893 4,034,917 4,009,691 25,226 3,943,970 821,450 808,929 12,521 923,769 8,034,157 7,831,391 202,766 7,713,491 17,270 15,511 1,759 11,488 617,250 615,400 1,850 208,281 2,184,074 2,167 335 16,739 1,902,632 2,266,960 2,258,030 8,930 2,027,745 5,085,554 5,056,276 29,278 4,150,146 1,801,261 1,747,919 53,342 1,440,562 5,890 3,430 2,460 1,319 1,807,151 1,751,349 55,802 1,441,881 I 53 CITY OF RANCHO CUCAMONGA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (BUDGETARY BASIS) GENERAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Schedule 3 Page 3 of 3 TOTALS -Year Ended June 30, 2000 1999 Variance - Favorable Budget Actual (Unfavorable) Actual Debt service: Principal $ 96,437 $ 96,437 $ $ 4,417,868 Interest and fiscal charges 9,323 9,323 44,093 Total Debt Service 105,760 105,760 4,461,961 Total Expenditures 38,005,128 35,725,823 2,279,305 38,173,484 Excess of Revenues over (under) Expenditures 6,516,682 9,310,000 2,793,318 2,594,738 Other Financing Sources (Uses): Operating transfer out (1,697,590) (1,516,224) 181,366 (1,494,077) Total Other Financing Sources (Uses) (1,697,590) (1,516,224) 181,366 (1,494,077) Excess of Revenues and Other Sources over (under) Expenditures and Other Uses,(Budgetary Basis) 4,819,092 7,793,776 2,974,684 1,100,661 Adjustments: To adjust for encumbrances 2,427,834 2,427,834 1,413,738 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GMP Basis) $ 4,819,092 $ 10,221,610 $ 5,402,518 $ 2,514,399 Fund Balances: Beginning of Fiscal Year - as previously reported $ 44,747,019 $ 44,747,019 $ - $ 43,766,254 Restatement - (69,016) (69,016) (1,533,634) Beginning of Year - as restated 44,747,019 44,678,003 (69,016) 42,232,620 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) 4,819,092 10,221,610 5,402,518 2,514,399 End of Fiscal Year $ 49,566,111 $ 54,899,613 $ 5,333,502 $ 44,747,019 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I I I I I I I I I I I I I I I 1 I I z criz� cr z 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA 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 Citys 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 cern to motor vehicle fuel under the Transportation Development Act. Recreation Fund Established to account for the wide variety of classes, special events, and activities sponsored by the Community Services Department. Park Development Fund Established to account for the residential park development fees charged subdividers upon issuance of a building permit for development of future park or recreational sites. Beautification Fund Established to account for fees collected to provide proper landscaping and irrigation systems after parkway and median improvements are made. Lighting Districts Fund Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. Landscape Maintenance Fund Established to account for the costs associated with providing landscape mairnenance. 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. Federal Aid Urban Fund Established to account for the revenue and disbursement of Federal funding for the construction of the City roadway system. 55 Community Development Block Grant Fund Established to account for grants received from the Department of Housing and Urban Development. These revenues must be expended to accomplish one of the following objectives: elimination of slum or blight; or benefit to low and moderate income persons by providing loans and grants to owner -occupants and rental property owners to rehabilitate residential properties. Assessment Administration Fund Established to account for the revenue and disbursement of administration of assessment districts. San Sevaine/Etiwanda Drainagpp Fund Established to account for Development Impact fees collected in the San Sevaine/Etiwanda Drainage Assessment District for the construction of regional and mainline flood control projects in that district. 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 tor 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). Fuel Efficient Traffic Signal Management Grant (FETSIM) Fund Established to account for grants received from the California Department of Transportation. These revenues are to be used on the re -timing of signalized intersections. South Etiwanda Drainage Fund Established to account for monies deposited by property owners for initial consulting costs related to a possible formation of an assessment district for master planned drainage facilities. Masi Commerce Center Established to account for monies deposited by developers for initial consulting and administrative costs and expenses related to a proposed public financing district. Measure I Fund Established to account for the revenue and disbursement of county/local gasoline tax funds for the construction and maintenance of eligible street projects. Library Services Fund Established to account for services provided by the City of Rancho Cucamonga Ubrary. 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 8 Clean Air Bond Act of 1990) and San Bernardino County Measure I revenues allotted to the City through an agreement with San Bemardino 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. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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 Califomia 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. 1999 Local Law Enforcement Block Grant Fund Established to account for is a one-time federal grant awarded by the Bureau of Justice Assistance. The total grant award was $87,099 and had a 10% matching requirement. The funds were used to purchase equipment to establish satellite police offices throughout the city. The offices provide increased police visibility/accessibility to the community. 1998 Local Law Enforcement Block Grant Fund Established to account for a Federal Block Grant that was used to assist with the purchase of a community -service vehicle, In keeping with the Community -Oriented -Policing concept. This grant has an 11% matching requirement. 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. COPS Universal Grant Fund Established to account for a grant awarded by the Federal Department of Justice to fund five (5) additional full-time officers. The total grant award is $375,000, covers a 3 -year period and has a 25% matching requirement. The officers will be utilized in the Solution Oriented Policing Unit which is designed to present the community policing concept to the citizens of Rancho Cucamonga. COPS Universal Grant 99 The Federal Department of Justice awarded this grant to fund five (5) additional full time officers. The total grant award is $375,000, covers a three (3) year period, and has a 25% matching requirement. The officers will be used to reinforce the existing patrol force to keep pace with the local population increase. Adult Education 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. Senior Outreach Grant Fund Established to account for a grant from the San Bemardino 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. Teen After School Grant Fund Established to account for a grant provided through the San Bernardino County Superintendent of Schools with funds provided by the State of California. The funds will allow the City to establish an afternoon drop-in teen program for youngsters in grades six and up. 57 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 aduks, 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. Youth Services Materials Grant The Recreation Services function is coordinated with Community Services to provide cultural and recreational services for the community through recreation classes, youth and adult sports programs, trips and tours, cultural activities, and special events. Many of these recreation services activities are conducted at the Lions East and West Community Centers, Rancho Cucamonga Senior Center, and the Rancho Cucamonga Family Sports Center as well as parks and schools. 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 agencys fire protection services. 58 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 THIS PAGE INTENTIONALLY LEFT BLANK 59 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS JUNE 30, 2000 ASSETS Cash and investments Receivables (net of allowance for uncollectibles): Taxes Accounts Interest Deferred loans Liens Grants Due from other funds Prepaid charges Gas Tax Park SB 325 Recreation Development $ 2,543,035 $ 213,914 $ 521,412 $ 3,658,678 725 7,144 1,297 12,550 7,412 11,125 Total Assets $ 2,550,904 $ 214,568 $ 535,259 $ 3,677,215 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Accrued payroll Accrued employees benefits Due to other funds Due to other governments Deterred revenue Advances from other funds $ 19Z456 $ 32,213 $ 11,121 31,978 30,538 1,415 300,000 Total Liabilities 224,434 - 64,166 311,121 Fund Balances: Reserved for encumbrances 117,104 8,840 8,566 105,764 Reserved for prepaid charges 12,550 - Reserved for capital projects - - - Reserved for future fire station - - Reserved for land acquisition - Reserved for radio system acquisition - - - Reserved for vehicle and equipment replacement - - - - Unreserved: Designated for working capital Designated for employee leave pay outs - - Undesignated 2,209,366 205,728 449,977 3,260,330 Total Fund Balances 2,326,470 214,568 471,093 3,366,094 Total Liabilities and Fund Balances $ 2,550,904 $ 214,568 $ 535,259 $ 3,677,215 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Schedule 4 Page 2of8 Landscape Lighting Maintenance Systems Drainage Pedestrian Beautification Districts Districts Development Facilities Grants $ 1,465,579 $ 1,664,870 $ 8,132,390 $ 7,657,637 $ 1,497,438 12,255 53,092 4,562 5,113 25,197 22,649 4,575 1,270 $ 1,470,141 $ 1,682,238 $ 8,210,679 $ 7,681,556 $ 1,502,013 $ 32,245 $ 49,177 $ 479,365 2,326 2,441 49,338 8,488 $ $ 3,266 18,717 1,626 82,447 - 4,489 117,018 51,618 528,703 27,205 2,436 6,115 5,702 10,861 23,213 575,680 759,137 7,368 919,122 3,705,916 688,285 3,400,380 1,342,262 6,895,214 1,488,530 1,353,123 1,630,620 7,681,976 7,654,351 1,495,898 $ 1,470,141 $ 1,682,238 $ 8,210,679 $ 7,681,556 $ 1,502,013 61 (6,101) (5,702) CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS JUNE 30, 2000 Community San Sevalne/ Federal Development Assessment Etiwanda Ald Urban Block Grant Administration Drainage ASSETS Cash and investments $ 223,394 $ - $ 364,484 $ 1,896,523 Receivables (net of allowance for uncollectibles): Taxes - - Accounts 33 - Interest 621 - 1,208 5,634 Deferred loans 360,164 - Uens - - - Grants 46,577 77,440 - Due from other funds - - - Prepaid charges Total Assets $ 270,592 $ 437,624 $ 365,725 $ 1,902,157 LIABILITIES AND FUND BALANCES IJabllltles: Accounts payable $ $ 10,860 Accrued payroll - 6,780 Accrued employees benefits Due to other funds 59,800 Due to other govemments 360,184 Deferred revenue Advances from other funds - Total Liabilities 12,907 $ 8,675 437,624 21,582 Fund Balances: Reserved for encumbrances - 9,090 24,604 - Reserved for prepaid charges - Reserved for capital projects - - - Reserved for future fire station - - - Reserved for land acquisition - - Reserved for radio system acquisition Reserved for vehicle and equipment replacement - - Unreserved: Designated for working capital - Designated for employee leave pay outs Undesignated 270,592 (9,090) 319,539 1,902,157 Total Fund Balances 270,592 - 344,143 1,902,157 Total Liabilities and Fund Balances $ 270,592 $ 437,624 $ 365,725 $ 1,902,157 62 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Schedule 4 Page 4ofEl Air South Masi Quality FETSIM Etiwanda Commerce SB 140 Improvement Grant Drainage Center Measure 1 $ 29,020 $ $ 12,535 $ 171,265 $ 4,013,019 $ - $ 80,682 • - 5,555 44,446 - - - 449,165 24 38 412 12,465 34,686 38 63,768 12,573 $ 177,232 $ 4,519,095 $ $ - $ - $ 414,543 402 3,904 154 80,682 402 154 - 418,447 24,840 8,024 - - - 1,107,132 38 - (105,522) 55,304 (154) 12,573 177,232 2,993,516 (80,682) 63,366 (154) 12,573 177,232 4,100,648 $ 63,768 $ $ 12,573 $ 177,232 $ 4,519,095 63 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS JUNE 30, 2000 California Major Urban Library Literacy Resource Services Metrolink Campaign Library Grant ASSET $ Cash and investments $ 895,060 $ 36,743 $ - $ 1,600 Receivables (net of allowance for uncollectibles): Taxes 13,183 Accounts - Interest 2,059 112 Deferred loans Liens Grants - 1,757 Due from other funds _ Prepaid charges Total Assets $ 910,302 $ 36,855 $ 1,757 $ 1,600 LIABILITIES AND FUND BALANCES Liabilities: • Accounts payable $ 30,493 $ Accrued payroll 29,825 Accrued employees benefits Due to other funds Due to other governments Deferred revenue Advances from other funds $ 412 $ 1,103 242 1,630 Total Liabilities 60,318 - 1,757 1,630 Fund Balances: Reserved for encumbrances 20,809 3,122 Reserved for prepaid charges Reserved for capital projects Reserved for future fire station - Reserved for land acquisition Reserved for radio system acquisition Reserved for vehicle and equipment replacement - Unreserved: Designated for working capital 63,375 Designated for employee leave pay outs - - Undesignated 765,800 36,855 (3,122) (30) Total Fund Balances 849,984 36,855 (30) Total Liabilities and Fund Balances $ 910,302 $ 36,855 $ 1,757 $ 1,600 64 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Used Oil Recycling Grant 1999 Local Law Enforcement Block Grant 15,791 $ 15,791 69,420 69,420 $ 1,212 $ 48,548 261 20,872 1998 Local Law Enforcement Block Grant COPS Program Grant COPS Universal Grant Schedule 4 Page 6ole 1,821 $ 358,924 $ $ 5 1,164 16,685 1,826 $ 376,773 14,616 1,860 16,089 69,420 1,926 19,653 (2,224) (19,853) (298) - 15,791 $ 69,420 1,860 413 (447) (34) 1,826 65 COPS Universal Grant 99 25,000 31,250 10,417 25,000 $ 41,667 $ - $ $ 25,000 41,667 25,000 41,667 16,685 - 10,417 360,088 376,773 $ 376,773 (10,417) 25,000 $ 41,667 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS JUNE 30, 2000 ASSET 5 Cash and investments Receivables (net of allowance for uncollectibles): Taxes Accounts Interest Deferred loans Liens Grants Due from other funds Prepaid charges Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Accrued payroll Accrued employees benefits Due to other funds Due to other governments Deferred revenue Advances from other funds Total Liabilities Library Adult Senior Teen After Services & Education Act Outreach School Program Technologies Grant Grant Grant Act $ 2,912 $ 191 $ 12,513 1,687 250 1,687 3,162 $ 191 $ 12,513 2,907 $ 195 12,749 1,687 2,907 195 12,749 Fund Balances: Reserved for encumbrances 5,158 Reserved for prepaid charges Reserved for capital projects Reserved for future fire station Reserved for land acquisition Reserved for radlo system acquisition Reserved for vehicle and equipment replacement Unreserved: Designated for working capital Designated for employee leave pay outs Undesignated 255 (4) (5,394) Total Fund Balances 255 (4) (236) Total Liabilities and Fund Balances $ 1,687 $ 3,162 $ 191 $ 12,513 66 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Youth Services Materials Grant 91 Schedule 4 Page 8ole TOTALS Fire June 30, District 2 0 0 0 1 9 9 9 $ 7,538,056 $ 42,928,893 $ 36,866,809 168,948 297,479 816,089 1,807 459,142 58,411 128,333 234,391 190,043 360,184 331,712 1,270 1,270 288,067 329,937 33,634 33,634 51,897 39,690 104,237 $ 7,870,778 $ 44,642,750 $ 38,750,405 $ 211,923 $ 1,539,229 $ 1,765,162 135,708 323,622 493,004 881,563 881,563 725,395 41,157 273,543 251,405 360,184 331,712 26,410 148,963 131,041 300,000 300,000 91 1,296,761 3,827,104 3,997,719 19,143 2,861,046 3,180,461 39,690 104,237 73,500 4,698,538 5,082,714 3,041,125 3,041,125 2,725,738 300,000 300,000 300,000 50,000 50,000 50,000 1,235,053 1,235,053 1,595,073 1,108,234 5,260,274 5,090,629 746,962 746,962 590,775 (2) 22,582,958 16,033,059 (2) 6,574,017 40,815,646 34,752,686 $ 89 $ 7,870,778 $ 44,642,750 $ 38,750,405 67 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Park Gas Tax SB 325 Recreation Development Revenues: Taxes $ - $ $ $ - Fines and forfeits _ - Use of money and property 103,728 10,541 10,950 145,559 Intergovernmental 2,294,425 - 2,500 - Charges for services 1,382,560 - Development fees - 1,465,430 Other 1,039 17,412 Total Revenues 2,398,153 10,541 1,397,049 1,628,401 Expenditures: Current: General govemment Public safety Public safety -fire protection Engineering and public works 2,166,739 2,155 Community development Community services Capital outlay 308,349 Debt service. Principal Interest and fiscal charges Total Expenditures Excess of Revenues over (under) Expenditures Other Financing Sources (Uses): Operating transfers in Operating transfers out Sale of fixed assets Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expendi- tures and Other Uses 1,204,167 254,328 5,597 289,267 2,475.088 2,155 1,209,764 543,595 (76,935) 8,386 187,285 1,084,806 $ (76,935) $ 8,386 $ 187,285 $ 1,084,806 Fund Balances: Beginning of Fiscal Year - as previously reported $ 2,259,136 $ 206,182 $ 283,808 $ 2,281,288 Restatement 144,269 Beginning of Fiscal Year - as restated 2,403,405 206,182 283,808 2,281,288 Excess of Revenues and Other Sources over (under) Expendi- tures and Other Uses (76,935) 187,285 End of Fiscal Year $ 2,326,470 $ 214,568 $ 471,093 $ 3,366,094 68 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Schedule 5 Page 2 of 8 Landscape Lighting Maintenance Systems Drainage Pedestrian Beautification Districts Districts Development Facilities Grants $ 1,233,725 $ 5,338,021 $ - $ 51,201 61,545 340,479 253,860 58,594 183 727,018 29,906 35,000 4,512,526 948,385 5,110 - 778,219 1,325,176 5,718,610 4,766,386 1,006,979 1,210,484 745,055 134,543 - 168,072 5,258,102 - 341,316 1,831 656,366 960,701 374,235 163 13,312 475,859 1,212,315 5,914,468 1,705.756 542,307 13,312 302,360 112,861 (195,858) 3,060,630 464,672 (13,129) 302,360 $ 112,861 $ (195,858) $ 3,060,630 $ 464,672 $ (13,129) $ 1,050,763 $ 1,517,759 $ 7,877,834 $ 4,524,705 $ 1,031,226 $ 7,427 69,016 - - 1,050,763 1.517,759 7,877,834 4,593,721 1,031,226 7,427 302,360 (195,858) 3,060,630 464,672 (13.129) $ 1,353,123 $ 1,630,620 $ 7,681,976 $ 7,654,351 $ 1,495,898 $ (5.702) 69 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Community San Sevainel Federal Development Assessment Etiwanda Aid Urban Block Grant Administration Drainage Revenues: Taxes $ - $ - $ $ Fines and forfeits - - Use of money and property 5,361 24,116 69,841 Intergovernmental 469,114 768,073 - Charges for services - Development fees - 476,262 594,661 Other 22,130 - Total Revenues 474,475 790,203 500,378 664,502 Expenditures: Current: General government 495,288 Public safety Public safety -fire protection - Engineering and public works 19,114 - Community development 139,998 Community services _ Capital outlay 450,000 650,205 11,659 Debt service: Principal Interest and fiscal charges - Total Expenditures 469,114 790,203 506,947 Excess of Revenues over (under) Expenditures 5,361 (6,569) 664,502 Other Financing Sources (Uses): Operating transfers in - Operating transfers out - Sale of fixed assets - Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expendi- tures and Other Uses $ 5,361 $ Fund Balances: Beginning of Fiscal Year - as previously reported Restatement Beginning of Fiscal Year - as restated Excess of Revenues and Other Sources over (under) Expendi- tures and Other Uses $ 265,231 $ 265,231 5,361 End of Fiscal Year $ 270,592 $ 70 $ (6,569) $ 664,502 $ 350,712 $ 1,237,655 350,712 1,237,655 (6,569) 664,502 $ 344,143 $ 1,902,157 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Air South Masi Quality FETSIM Etiwanda Commerce SB 140 Improvement Grant Drainage Center $ 15 (310) (34,160) 134,368 240,978 Schedule 5 Page 4 of 8 Measure I 596 3.912 213,277 2,699,908 (34,145) 134,058 - 596 244,890 2,913,185 139,959 - - 244,524 83,160 83,160 139,959 (117,305) (5,901) $ (117,305) $ (5,901) $ 122,274 3,170,367 244,524 3,292,641 596 366 (379,456) $ 596 $ 366 $ (379,456) 36,623 $ 69,267 $ (154) $ 11,977 $ 176,866 $ 4,480,104 36,623 69,267 (154) 11,977 176,866 4,480,104 (117,305) (5,901) 596 366 (379,456) $ (80,682) $ 63,366 $ (154) $ 12,573 $ 177,232 $ 4,100,648 71 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 California Major Urban Library Literacy Resource Services Metrolink Campaign Library Grant Revenues: Taxes $ 986,665 $ $ - $ - Fines and forfeits - - - Use of money and property 10,772 1,746 (39) Intergovernmental 47,026 Charges for services 251,149 - - Development fees Other 289,205 - Total Revenues 1,537,791 1,746 47,026 (39) Expenditures: Current: General govemment Public safety - Public safety -fire protection Engineering and public works Community development - Community services 1,334,538 Capital outlay Debt service: Pnncipal 50,000 Interest and fiscal charges Total Expenditures 1,384,538 Excess of Revenues over (under) Expenditures 153,253 1,746 47,035 47,035 (9) (39)' Other Financing Sources (Uses): Operating transfers in 50,000 - - Operating transfers out - - Sale of fixed assets - - - Total Other Financing Sources (Uses) 50,000 - - Excess of Revenues and Other Sources over (under) Expendi- tures and Other Uses $ 203,253 $ 1,746 $ (9) $ (39) Fund Balances: Beginning of Fiscal Year - as previously reported $ 646,731 $ 35,109 $ 9 Restatement Beginning of Fiscal Year - as restated 646,731 35,109 9 Excess of Revenues and Other Sources over (under) Expendi- tures and Other Uses 203.253 1,746 (9) End of Fiscal Year $ 849,984 $ 36,855 $ - $ 72 9 9 (39) (30) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Used Oil Recycling Grant 1999 Local Law Enforcement Block Grant - $ (298) 37,737 69,420 1998 Local Law Enforcement Block Grant COPS Program Grant COPS Universal Grant Schedule 5 Page 6 of 8 COPS Universal Grant 99 837 17,976 31,748 270,690 100,000 125,000 37,439 69,420 32,585 288,666 100,000 125,000 37,737 37,737 1,547 200,218 100,000 125,000 79,410 30,728 79,410 (298) (9,990) 9,990 9,990 32.275 200,218 310 88,448 (298) $ - $ 310 $ 88,448 $ (298) (298) $ $ (344) $ 288,325 (344) 288,325 310 88,448 $ (34) $ 376,773 73 100,000 125,000 $ CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Revenues: Taxes Fines and forfeits Use of money and property Intergovernmental Charges for services Development fees Other Library Adult Senior Teen After Services & Education Act Outreach School Program Technologies Grant Grant Grant Act $ - $ 1,190 Total Revenues 1,190 Expenditures: Current: General government Public safety Public safety -fire protection Engineering and public works Community development Community services Capital outlay Debt service: Principal Interest and fiscal charges Total Expenditures Excess of Revenues over (under) Expenditures Other Financing Sources (Uses): Operating transfers in Operating transfers out Sale of fixed assets Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expendi- tures and Other Uses $ 3,045 2,651 7,000 3,045 (199) 9,651 250 2,850 940 1,190 2,850 9,887 9,887 195 (199) (236) $ 195 $ (199) $ (236) Fund Balances: Beginning of Fiscal Year - as previously reported $ $ 60 $ 195 $ - Restatement - Beginning of Fiscal Year - as restated 60 195 - Excess of Revenues and Other Sources over (under) Expendi- tures and Other Uses 195 (199) (236) End of Fiscal Year $ - $ 255 $ (4) $ (236) 74 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Youth Services Materials Grant (2) 9,909 9,907 9,909 Fire District $ 9,339,919 30 470,379 437,432 127,859 10,375,619 10,159,931 312,659 30,000 59,205 9,909 10,561,795 (2) (186,176) 646,000 646,010 (2) $ 459,834 $ 6,114,183 6,114,183 (2) 459,834 Schedule 5 Page 8 of 6 TOTALS Year ended June 30, 2000 1999 $ 17,139,308 30 1,854,819 7,032,445 2,071,141 8,789,188 469,755 37,356,686 2,835,310 426,765 10,159,931 2,747,106 5,398,100 2,862,964 7,643,630 80,000 59,205 32,213,011 5,143,675 705,990 10 706,000 $ 16,090,905 1,546,711 5,378,622 1,604,840 5,324,804 675,188 30,621,070 2,752,991 631,525 10,169,656 2,257,457 5,294,302 2,637,441 4,435,077 130,000 64,976 28,373,425 2,247,645 1,481,561 (109,552) 8,174 1,380,183 $ 5,849.675 $ 3,627,828 $ 34,752,686 213,285 34,965,971 5,849,675 $ 31,104,403 20,455 31,124,858 3,627,828 $ (2) $ 6,574,017 $ 40,815,646 $ 34,752,686 75 1 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES 1 AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS ' FOR THE FISCAL YEAR ENDED JUNE 30, 2000 GAS TAX ' Variance - Favorable Budget Actual (Unfavorable) ' Revenues: Taxes $ - $ - $ - Use of money and property 91,480 103728 12,248 Intergovernmental 2,060,000 2,294,425 234,425 Charges for services - - Development fees - - Other - - Total Revenues 2,151,480 2.398.153 246,673 1 Expenditures: Current , General government - - - Public safety - - Public safety - fire protection - - - Engineering and public works 2,358,340 2.211,355 146,985 Community development - - Community services - Capital outlay 520,879 380,837 140,042 Debt service: Principal - Interest and fiscal charges - - Total Expenditures 2.879,219 2,592,192 287,027 ' Excess of Revenues over (under) Expenditures (727,739) (194,039) 533,700 Other Financing Sources (Uses)* ' Operating transfers in - Sale of fixed assets - - - Total Other Financing Sources (Uses) - - ' Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) (727,739) (194,039) 533,700 ' Adjustments: To adjust for encumbrances 117,104 117,104 Excess of Revenues and Other Sources 111over (under) Expenditures and Other Uses (GAAP Basis) $ (727,739) $ (76.935) $ 650,804 Fund Balances: Beginning of Fiscal Year- as previousy reported $ 2,259.136 $ 2.259,136 $ Restatement - 144,269 144,269 Beginning of Fiscal Year - as restated 2,259,136 2,403,405 144,269 Excess of Revenues and Other Sources , over (under) Expenditures and Other Uses (GAAP Basis) (727,739) (76,935) 650,804 End of Fiscal Year $ 1.531,397 $ 2,326,470 $ 795,073 1 76 ' 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 SB 325 RECREATION Budget Actual $ - $ 9,220 10,541 9,220 28,130 Variance - Favorable (Unfavorable) 1,321 10,541 1,321 10,995 17,135 Budget Schedule 6 Page 2 of 25 Variance - Favorable Actual (Unfavorable) $ $ - $ 9,370 10.950 1,580 4,300 2,500 (1,800) 1,293,120 1,382.560 89,440 1,210 1,039 (171) 1,308,000 1,397.049 89,049 1,230, 989 1,212, 733 18,256 7,000 5,597 1,403 28,130 10,995 17,135 1,237,989 1.218,330 19,659 (18,910) (454) 18.456 70.011 178,719 108,708 (18,910) (454) 18,456 70,011 178,719 108,708 8.840 8,840 - 8,566 8,566 $ (18,9101 $ 8,386 $ 206,182 $ 206,182 206,182 206,182 (18.910) 8,386 27,296 $ 70.011 $ 187.285 $ 117.274 27,296 187,272 $ 214.568 $ 27,296 77 283,808 $ 283,808 $ 283,808 283,808 70,011 187.285 117,274 $ 353.819 $ 471.093 $ 117.274 1 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS ' FOR THE FISCAL YEAR ENDED JUNE 30, 2000 PARK DEVELOPMENT Variance. Favorable Budget Actual (Unfavorable) ' Revenues: Taxes $ - $ - $ - Use of money and property 130.000 145.559 15,559 Intergovernmental Charges for services - Developmentfees 1,000,000 1,465,430 465,430 Other - 17.412 17,412 Total Revenues 1,130,000 1,628,401 498,401 Expenditures: Current: General government Public safety - - Public safety - fire protection - Engineering and public works Community development - - Community services 440,960 312,977 127,983 Capital outlay 457,750 336,382 121,368 Debt service: ' Principal Interest and and fiscal charges - Total Expenditures 898,710 649,359 249,351 Excess of Revenues over (under) Expenditures 231,290 979,042 747,752 Other Financing Sources (Uses): Operating transfers in Sale of fixed assets - Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) 231,290 979,042 747,752 Adjustments: To adjust for encumbrances 105,764 105,764 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) $ 231,290 ,$ 1,084,806 $ 853.516 Fund Balances: Beginning of Fiscal Year - as previously reported $ 2,281,288 $ 2.281,288 $ - Restatement Beginning of Fiscal Year - as restated 2,281,288 2,281,288 - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) 231,290 1,084,806 853,516 End of Fiscal Year $ 2,512.578 $ 3.366,094 $ 853 516 ' 78 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Budget BEAUTIFICATION Variance - Favorable Actual (Unfavorable) Budget Schedule 6 Page 4 of 25 LIGHTING DISTRICTS Variance - Favorable Actual (Unfavorable) $ - $ - $ $ 1,207,780 $ 1,233,725 $ 25,945 46,350 51,201 4,851 47,930 61,545 13,615 643,540 727,018 83,478 18,250 29,906 11,656 689,890 778,219 88,329 1,273,960 1,325,176 51,216 135,234 134,544 690 577,083 352,176 224,907 712,317 486,720 225.597 (22,427) 291,499 313.926 1,371,340 1,221,128 150,212 14,400 1,385.740 (111,780) 14,400 1,235,528 150,212 89,646 201,428 (22,427) 291,499 313,926 (111,780) 89,648 201,428 10,861 10,861 - 23,213 23,213 $ (22,427) $ 302,360 $ 324,787 $ (111,780) $ 112,861 $ 224,641 $ 1,050,763 $ 1,050,763 $ - $ - $ 1.517,759 $ 1,517,759 1,050,763 1,050,763 - 1,517,759 1,517,759 (22,427) 302,360 324,787 (111.780) 112,861 224,641 $ 1,028,336 $ 1,353,123 $ 324.787_ $ (111,780) $ 1,630,620 $ 1,742,400 79 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 LANDSCAPE MAINTENANCE DISTRICTS Variance - Favorable Budget Actual (Unfavorable) Revenues: Taxes $ 5,254,780 $ 5,338,021 $ 83,241 Use of money and property 278,010 340,479 62,469 Intergovernmental Charges for services - Development fees 35,000 35,000 Other 45,000 5,110 (39,890) Total Revenues 5,612,790 5,718,610 105,820 Expenditures: Current: General govemment - - Public safety - - Public safety - fire protection - - Engineenng and public works - Community development 6,153,780 5,772,114 381,666 Community services Capital outlay 761,186 718,034 43,152 Debt service: Pnncipal - - Interestandfisca(charges - Total Expenditures 6,914,966 6,490,148 424,818 Excess of Revenues over (under) Expenditures (1.302,176) (771,538) 530,638 Other Financing Sources (Uses): Operating transfers in Sale of fixed assets - Total Other Financing Sources (Uses) - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) (1,302,176) (771,538) 530,638 Adjustments: To adjust for encumbrances 575,680 575,680 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) $ (1,302,176) $ (195,858) $ 1,106,318 Fund Balances: Beginning of Fiscal Year - as previously reported Restatement Beginning of Fiscal Year - as restated Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) End of Fiscal Year 80 $ 7,877,834 $ 7,877,834 $ 7,877,834 7,877,834 (1,302,176) (195,858) 1,106,318 $ 6,575,658 $ 7,681,976 $ 1,106,318 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $ Budget SYSTEMS DEVELOPMENT Variance - Favorable Actual (Unfavorable) $ - $ 221,910 253,860 31,950 Budget 52,660 Schedule 6 Page 6 of 25 DRAINAGE FACILITIES Variance - Favorable Actual (Unfavorable) $ - $ 58,594 5,934 2,298,440 4,512,526 2,214,086 700,000 948,385 248,385 2,520,350 4,766,386 2,246,036 752,660 1,006,979 254,319 571,967 3,152,604 3,724,571 (1,204,221) (1,204,221) 745,061 (173,094) 1,719,832 1,432,772 2,464,893 1,259.678 2,301,493 3,505,714 2,301,493 3,505,714 759,137 759,137 339,620 168.073 171,547 523,000 381,602 141,398 862,620 549,675 312,945 (109,960) 457.304 567,264 (109,960) 457,304 567,264 7,368 7.368 $ (1.204,221) $ 3,060,630 $ 4,264,851 $ (109,960j $ 464,672 $ 574.632 $ 4,524,705 $ 4.524,705 $ $ 1,031,226 $ 1,031,226 $ 69,016 69,016 - 4,524,705 4,593,721 69,016 1,031,226 1,031,226 (1.204,221) 3.060.630 4,264.851 (109,960) 464.672 574.632 $ 3,320,484 $ 7.654,351 $ 4,333,867 $ 921.266 $ 1,495,898 $ 574,632 81 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES 1 AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 PEDESTRIAN GRANTS Variance - Favorable Budget Actual (Unfavorable) Revenues: Taxes $ - $ Use of money and property 170 183 13 Intergovernmental 15,830 (15,830) Charges for services _ Development fees Other Total Revenues 16,000 183 (15.817) ' Expenditures: Current. General govemment _ ' Public safety _ Public safety - fire protection _ Engineering and public works 25,000 13,711 11,289 ' Community development - Community services _ _ Capital outlay _ Debt service: , Principal _ interest and fiscal charges _ Total Expenditures 25,000 13,711 11,289 ' Excess of Revenues over (under) Expenditures (9,000) (13.528) (4,528) Other Financing Sources (Uses): Operating transfers in Sale of fixed assets Total Other Financing Sources (Uses) - - ' Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) (9,000) (13,528) (4,528) Adjustments: , To adjust for encumbrances 399 399 Excess of Revenues and Other Sources over (under) Expenditures and Other ' Uses (GAAP Basis) $ (9,000) $ (13,129) $ (4,129) Fund Balances: Beginning of Fiscal Year - as previously reported $ 7,427 $ 7,427 $ - t Restatement - - _ Beginning of Fiscal Year - as restated 7,427 7,427 - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) (9,000) (13,129) (4,129) End of Fiscal Year $ (1,573) $ (5.702) $ (4,129) III 82 , 1 1 1 1 1 1 1 1 1 1 1 1 1 1S Budget Schedule 6 Page 8 of 25 COMMUNITY FEDERAL AID URBAN DEVELOPMENT BLOCK GRANT Variance- Variance - Favorable Favorable Actual (Unfavorable) Budget Actual (Unfavorable) $ $ $ $ $ - $ 6,000 5,361 (639) - - 647,890 469,114 (178,776) 907,560 768,073 (139,487) 22,130 22.130 653,890 474,475 (179,415) 929,690 790,203 (139,487) 19,120 19,114 6 140,000 139,998 2 900,001 450,000 450,001 790,323 659,295 131,028 919.121 469,114 450,007 930.323 799,293 131,030 (265.231) 5,361 270,592 (633) (9,090) (8.457) (265,231) 5,361 270,592 (633) (9,090) (6,457) $ (265,231) 5,361 $ 270,592 9,090 9,090 (633) $ - $ 633 $ 265,231 $ 265,231 $ - $ - $ - $ 265,231 265,231 (265.231) 5,361 270.592 (633) - 633 $ $ 270,592 $ 270,592 $ (633) $ $ 633 83 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 ASSESSMENT ADMINISTRATION Variance - Favorable Budget Actual (Unfavorable) Revenues: Taxes $ - $ - $ Use of money and property 30.000 24.116 (5,884) Intergovernmental Charges for services Development fees 466,340 476,262 9,922 Other - Total Revenues 496,340 500.378 4,038 Expenditures: Current: General govemment 536,301 519,892 16,409 Public safety Public safety - fire protection - - Engineenng and public works - - - Community development - Community services - Capital outlay 14,550 11,659 2,891 Debt service. Principal - - Interest and fiscal charges - - Total Expenditures 550,851 531,551 19,300 Excess of Revenues over (under) Expenditures (54,511) (31,173) 23.338 Other Financing Sources (Uses): Operating transfers in - Sale of fixed assets - - - Total Other Financing Sources (Uses) - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) (54,511) (31,173) 23,338 Adjustments: To adjust for encumbrances - 24,604 24,604 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) $ (54,511) $ (6,569) $ 47.942 Fund Balances: Beginning of Fiscal Year - as previously reported Restatement Beginning of Fiscal Year - as restated Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) End of Fiscal Year 84 350,712 $ 350,712 $ 350,712 350,712 (54,511) 296.201 (6,569) 344,143 $ 47.942 47,942 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Schedule 6 Page 10 of 25 SAN SEVAINE/ ETIWANDA DRAINAGE SB 140 Variance- Variance - Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) $ $ - $ - $ - $ - $ 64200 69,841 5,641 15 15 71,380 (34,160) (105,540) 275,000 594,661 319,661 339,200 664,502 325,302 71,380 (34,145) (105,525) 108,000 108,000 108,000 108,000 339,200 664,502 325,302 (36,620) (142.145) (105.525) 339,200 664,502 325,302 (36,620) (142,145) (105,525) $ 339,200 $ 664,502 $ 325,302 $ 1,237,655 $ 1,237,655 1,237,655 1,237,655 339,200 664,502 $ 1,576,855 $ 1,902,157 325,302 325,302 85 24,840 24.840 (36,620) $ (117,305) $ (80.6851 36,623 $ 36.623 $ 36,623 36,623 (36.620) (117,305) (80.685) 3 $ (80,682) $ (80,685). 1 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES 1 AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS 1 FOR THE FISCAL YEAR ENDED JUNE 30, 2000 AIR QUALITY IMPROVEMENT 1 Variance - Favorable Budget Actual (Unfavorable) 1 Revenues: Taxes $ - $ $ Use of money and property 40 (310) (350) intergovernmental 133,000 134,368 1,368 ' Charges for services Development fees Other Total Revenues 133,040 134.058 1,018 1 Expenditures: Current: ' General government 170,497 147,983 22,514 Public safety Public safety - fire protection - Engineering and public works - - 1 Community development - Community services Capital outlay - - Debt service: 1 Principal Interest and fiscal charges Total Expenditures 170,497 147,983 22,514 1 Excess of Revenues over (under) Expenditures (37.457) (13,925) 23,532 Other Financing Sources (Uses): - ' Operating transfers in - Sale of fixed assets - - Total Other Financing Sources (Uses) - - 1 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) (37,457) (13,925) 23,532 Adjustments: 1 To adjust for encumbrances - 8,024 8.024 Excess of Revenues and Other Sources 1 over (under) Expenditures and Other Uses (GAAP Basis) $ (37,457) $ (5.901) $ 31,556 Fund Balances: 1 Beginning of Fiscal Year - as previously reported $ 69,267 $ 69,267 $ - Restatement Beginning of Fiscal Year - as restated 69,267 69,267 - Excess of Revenues and Other Sources 1 over (under) Expenditures and Other Uses (GAAP Basis) (37,457) (5,901) 31,556 End of Fiscal Year $ 31.810 $ 63,366 $ 31,556 1 86 Budget Schedule 6 Page 12 of 25 FETSIM SOUTH ETIWANDA DRAINAGE Variance- Variance - Favorable Favorable Actual (Unfavorable) Budget Actual (Unfavorable) $ $ $ - $ - $ 200,000 - 200,000 200,000 200,000 (200,000) (200,000) 530 596 66 530 596 66 200,000 530 596 66 200,000 530 596 66 $ (200,000) $ $ 200,000 $ 530 $ 596 $ 66 $ (154) $ (154) $ - $ 11,977 $ 11,977 $ (154) (154) - 11,977 11,977 (200,000) 200,000 530 596 66 $ (200,154) $ (154) $ 200,000 $ 12,507 $ 12,573 $ 66 87 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Budget MASI COMMERCE CENTER Variance - Favorable Actual (Unfavorable) Revenues: Taxes $ 238,730 $ 240,978 $ 2,248 Use of money and property 2,850 3,912 1,062 Intergovernmental Charges for services Development fees Other Total Revenues 241,580 244,890 3,310 Expenditures: Current. General government 248,210 244,524 3,686 Public safety Public safety - fire protection Engineering and public works - Community development - Community services - - - Capital outlay Debt service: Principal - - tnterestand•fiscalcharges Total Expenditures 248.210 244,524 3,686 Excess of Revenues over (under) Expenditures (6,630) 366 6,996 Other Financing Sources (Uses): Operating transfers in - - Sale of fixed assets - - Total Other Financing Sources (Uses) - - - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) (6,630) 366 6,996 Adjustments: To adjust for encumbrances - - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) $ (6,630) $ 366 $ 6,996 Fund Balances: Beginning of Fiscal Year - as previously reported $ 176,866 $ 176,866 $ Restatement - Beginning of Fiscal Year - as restated 176,866 176,866 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Bans) (6,630) 366 6,996 End of Fiscal Year $ 170,236 $ 177,232 $ 6,996 88 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Budget 180,250 3,041,210 MEASURE I Variance - Favorable Actual (Unfavorable) 213,277 2,699,908 3,221,460 2,913,185 Budget Schedule 6 Page 14 of 25 LIBRARY SERVICES Variance - Favorable Actual (Unfavorable) $ $ 987,220 $ 986,665 $ (555) 33,027 12,000 10,772 (1,228) (341,302) - - - - 225,800 251,149 25,349 315,200 289,205 (25,995) (308,275) 1,540,220 1,537,791 (2,429) 128,237 122.274 5,963 1,489,167 1,355,347 133,820 4,381,443 4,277,499 103,944 ` 50,000 50,000 - 4,509,680 4,399,773 109.907 1,539,167 1.405,347 133.820 (1.286,220) (1,486.588) (198,366) 1.053 132,444 131,391 50.000 50,000 - 50.000 50.000 - (1,288,220) (1,486,588) (198,368) 51,053 182,444 131,391 1.107.132 1,107,132 $ (1,288.220) $ (379,456) $ 908.764 $ 4,480,104 $ 4,480,104 $ 4,480,104 4,480,104 (1,288,220) (379.456) 908.764 $ 3.191,884 $ 4,100,648 $ 908.764 89 20,809 20,809 51,053 203,253_ $ 152.200 646,731 $ 646.731 646,731 646,731 51,053 $ 697,784 203,253 152,200 849,984 $ 152,200 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Budget METROLINK Variance - Favorable Actual (Unfavorable) Revenues: Taxes $ - $ - $ - Fines and forfeits - - Use of money and property 1,540 1,746 206 Intergovernmental - - Charges for services - - Development fees - Other Total Revenues 1.540 1,746 206 Expenditures: Current: General government - - Public safety Public safety - fire protection Engineenng and public works - Community development Community services Capital outlay - - Debt service: Principal - - - Interest and fiscal charges - Total Expenditures Excess of Revenues over (under) Expenditures 1,540 1,746 206 • Other Financing Sources (Uses): Operating transfers in - - Sale of fixed assets - Total Other Financing Sources (Uses) - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) 1,540 1,746 206 Adjustments: To adjust for encumbrances - - - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) $ 1,540 $ 1.746 $ 206 Fund Balances: Beginning of Fiscal Year - as previously reported $ 35,109 $ 35,109 $ - Restatement - Beginning of Fiscal Year - as restated 35,109 35,109 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) 1,540 1,746 206 End of Fiscal Year $ 36.649 $ 36.855 $ 206 90 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Schedule 6 Page 16 of 25 MAJOR URBAN CALIFORNIA LITERACY CAMPAIGN RESOURCE LIBRARY GRANT Variance- Variance - Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) $ 6 $ $ (6) $ - $ - $ (39) 47,220 47,026 (194) 1,630 (1,630) 47,226 47,026 (200) 1,630 (39) (1,669) 57,620 47,858 9,762 2,300 2,299 1 59,920 50,157 9.763 (12.694) (3.131) 9,563 1,630 (39) (1,669) (12,694) (3,131) 9,563 3,122 3,122 $ (12,694) $ (9) $ 12,685 $ 9 $ 9 $ 9 9 (12,694) (12,685), (9) 12,685 $ 12,685 91 1,630 1,630 (39) (1,669) 9 $ (39 $ (1,669) 9 $ 9 9 1,630 (39) (1,669) 1,639 $ (30 $ (1,669) CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 USED OIL RECYCLING GRANT Variance - Favorable Budget Actual (Unfavorable) Revenues: Taxes $ - $ $ Fines and forfeits Use of money and property (29B) (298) Intergovernmental 52,350 37,737 (14,613) Charges for services - - Development fees - Other Total Revenues 52,350 37,439 (14,911) Expenditures: Current: General govemment Public safety - Public safety - fire protection - - Engineering and public works 47,240 39,663 7,577 Community development - - - Community services Capital outlay 5,110 - 5,110 Debt service: Principal - - - Interest and fiscal charges - Total Expenditures 52,350 39,663 12,687 Excess of Revenues over (under) Expenditures - (2,224) (2 224) Other Financing Sources (Uses): Operating transfers In Sale of fixed assets - - Total Other Financing Sources (Uses) - - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) - (2.224) (2.224) Adjustments: To adjust for encumbrances - 1,926 1,926 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) $ - $ (298) $ (298) Fund Balances: Beginning of Fiscal Year - as previously reported $ - $ $ - Restatement - - Beginning of Fiscal Year - as restated - - - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) (298) (298) End of Fiscal Year $ - $ (298) $ (298j 92 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Schedule 6 Page 18 of 25 1999 LOCAL LAW ENFORCEMENT 1998 LOCAL LAW ENFORCEMENT BLOCK GRANT BLOCK GRANT Budget Variance - Favorable Actual (Unfavorable) Budget Variance - Favorable Actual (Unfavorable) 680 837 89,590 69,420 (20,170) 33,610 31,748 157 (1,862) 89,590 69,420 (20.170) 34,290 32,585 (1,705) 1,550 1,547 3 99,580 ' 99,263 317 31,420 31,141 279 99,580 99,263 317 32,970 32,688 282 (9,990) (29,843) (19,853) 1.320 (103) (1,423) 9,990 9,990 9,990 9,990 - - - (19,853) (19,853) 1,320 (103) (1,423) 19,853 19,853 413 413 1,320 $ 310 $ (1,010) $ $ $ (344) $ (344) $ (344) (344) 1,320 310 (1,010) $ $ $ 976 $ (34) $ (1,010). 93 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 COPS PROGRAM GRANT Variance - Favorable Budget Actual (Unfavorable) Revenues: Taxes $ $ - $ Fines and forfeits - - Use of money and property 16,290 17,976 1,686 Intergovernmental 270,690 270,690 Charges for services Development fees - Other - Total Revenues 286,980 288,666 1,686 Expenditures: Current: General government - , Public safety 200,220 200,218 2 Public safety - fire protection Engineering and public works - Community development - - Community services - - Capital outlay - - Debt service: Principal - - Interest and fiscal charges - Total Expenditures 200.220 200,218 2 Excess of Revenues over (under) Expenditures 56.760 88,440 1.658 Other Financing Sources (Uses): 111Operating transfers in - Sale of fixed assets - Total Other Financing Sources (Uses) - - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) 86,760 88,448 1,688 Adjustments: To adjust for encumbrances Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) $ 86.760 $ 88,448 $ 1,688 Fund Balances: Beginning of Fiscal Year - as previously reported $ 288,325 $ 288,325 $ Restatement Beginning of Fiscal Year - as restated 288,325 288,325 - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) 86,760 88.448 1,688 End of Fiscal Year $ 375,085 $ 376,773 $ 1,685 - 94 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Schedule 6 Page 20 of 25 COPS UNIVERSAL GRANT COPS UNIVERSAL GRANT 99 Variance- Variance - Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) $ 100,000 100,000 - 125,000 125,000 100,000 100,000 100,000 100,000 100,000 100,000 $ $ $ 125,000 125,000 125,000 125,000 125,000 125,000 95 1 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 ADULT EDUCATION ACT GRANT Variance - Favorable Budget Actual (Unfavorable) Revenues: Taxes Fines and forfeits Use of money and property Intergovemmental Charges for services Development fees Other Total Revenues Expenditures: Current. General government Public safety Public safety - fire protection Engineering and public works Community development Community services Capital outlay Debt service: Principal Interest and fiscal charges Total Expenditures Excess of Revenues over (under) Expenditures Other Financing Sources (Uses): Operating transfers in Sale of fixed assets Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) Adjustments: To adjust for encumbrances Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) Fund Balances: Beginning of Fiscal Year - as previously reported Restatement Beginning of Fiscal Year - as restated Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) End of Fiscal Year 96 $ $ $ 1 3,500 1,190 (2,310) 1 3,500 1,190 (2,310) 1 3,500 250 3,250 1 940 940 - 1 4,440 1,190 3,250 (940) - 940 1 1 (940) - 940 1 $ (940) $ $ 940 1 (940) - 940 1 $ (940) $ $ 940 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Budget Schedule 6 Page 22 of 25 SENIOR OUTREACH GRANT TEEN AFTER SCHOOL PROGRAM GRANT Variance- Variance - Favorable Favorable Actual (Unfavorable) Budget Actual (Unfavorable) 4,030 3,045 (985) 29,550 (199) (29,749) 4,030 3,045 (985) 29,550 (199) (29,749) 3,020 2,850 170 29,540 29,540 3,020 2,850 170 29,540 29,540 1,010 195 (815) 10 (199) (209) 1,010 195 (815) 10 (199) (209) 1,010 $ 195 $ (815) $ 10 $ (199) $ (209) 60 $ 60 $ - $ 195 $ 195 $ - 60 60 - 195 195 - 1,010 195 (815) 10 (199) (209) 1,070 $ 255 $ (615) $ 205 $ (4) $ (209) 97 1 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES ' AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ' ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 LIBRARY SERVICES & TECHNOLOGIES ACT ' Variance - Favorable ' Budget Actual (Unfavorable) Revenues: Taxes $ $ $ - Fines and forfeits - ' Use of money and property - - Intergovernmental 8,140 2,651 (5,489) Charges for services - - ' Development fees - - Other 7,000 7,000 - Total Revenues 15,140 9,651 (5,489) ' Expenditures: Current General govemment - - Public safety - , Public safety - fire protection - Engineering and public works - - Community development - - - ' Community services 21,229 15,045 6,184 Capital outlay 1,200 1,200 Debt service Principal - - - ' Interest and fiscal charges - - - Total Expenditures 22,429 15,045 7,384 Excess of Revenues over , (under) Expenditures (7,289) (5,394) 1,895 Other Financing Sources (Uses): Operating transfers in - ' Sale of fixed assets - - Total Other Financing Sources (Uses) - - Excess of Revenues and Other Sources ' over (under) Expenditures and Other Uses (Budgetary Basis) (7,289) (5,394) 1,895 Adjustments: ' To adjust for encumbrances - 5,158 5,158 Excess of Revenues and Other Sources over (under) Expenditures and Other ' Uses (GAAP Basis) $ (7,289) $ (236) $ 7,053 Fund Balances: Beginning of Fiscal Year - as previously reported $ $ - $ - ' Restatement - - Beginning of Fiscal Year - as restated - Excess of Revenues and Other Sources over (under) Expenditures and Other , Uses (GAAP Basis) (7,289) (236) 7,053 End of Fiscal Year $ (7,289) $ (236) $ 7,053 98 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $ $ YOUTH SERVICES MATERIALS GRANT Variance - Favorable Actual (Unfavorable) Budget 10,000 10,000 10,000 10,000 (2) 9,909 (2) (91) 9,907 (93) 9,909 91 9.909 91 (2) (2) (2) (2) (2). $ (2) (2) (2) 99 Budget $ 9,588,260 1,500 364,790 FIRE DISTRICT Actual $ 9,339,919 30 470,379 439,580 437,432 350,230 127,859 10,375,619 10,744,360 10,106,490 10.172,753 370,740 30,000 61.980 318,980 30,000 59,205 10, 569, 210 10.580, 938 175,150 646,000 5,000 651,000 826,150 (205,319) 646,000 10 646,010 440,691 19,143 Schedule 6 Page 24 of 25 Variance - Favorable (Unfavorable) $ (248,341) (1,470) 105,589 (2,148) (222,371) (388,741) (66,263) 51,760 2,775 (11.728) (380,469) (4.990) (4,990) (385,459) 19,143 826.150 $ 459.834 $ (366.316) $ 6,114,183 $ 6,114,183 $ 6,114,183 6,114,183 826,150 459,834 (366,316) $ 6,940.333 $ 6,574,017 $ (366,316) CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL ( BUDGETARY BASIS) ALL SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Schedule 6 Page 25 of 25 TOTALS -Year Ended June 30, 2000 Budget Variance - Favorable Actual (Unfavorable) Revenues: Taxes $ 17,276,776 $ 17,139,308 $ (137,468) Fines and forfeits 1,500 30 (1,470) Use of money and property 1,566,270 1,854,819 288,549 Intergovernmental 7,656,480 7,032,445 (624,035) Charges for services 1,958,500 2,071,141 112,641 Development fees 5,436,570 8,789,188 3,352,618 Other 740,770 469,755 (271,015) Total Revenues 34,636,866 37,356,686 2,719,820 Expenditures: Current: General govemment 2,898,315 2,878,588 19,727 Public safety 426,770 426,765 5 Public safety - fire protection 10,106,490 10,172,753 (66,263) Engineering and public works 3,388,921 2,827,729 561,192 Community development 6,293,780 5,912,112 381,668 Community services 3,286,025 2,956,969 329,056 Capital outlay 12,611,509 9,759,936 2,851,573 Debt service: Principal 80,000 80,000 Interest and fiscal charges 61,980 59,205 2.775 Total Expenditures 39,153,790 35,074,057 4,079,733 Excess of Revenues over (under) Expenditures (4,516,924) 2,282,629 6.799.653 Other Financing Sources (Uses): Operating transfers in 705,990 705,990 - Sale of fixed assets 5,000 10 (4.990) Total Other Financing Sources (Uses) 710,990 706,000 (4,990) Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) (3,805,934) 2,988,629 6,794,563 Adjustments: To adjust for encumbrances - 2,861,046 2,861,046 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) $ (3,805,934)- $ 5,849,675 $ 9,655,609 Fund Balances: Beginning of Fiscal Year - as previously reported $ 34,752.686 $ 34,752,686 $ - Restatement 213,285 213,285 Beginning of Fiscal Year - as restated 34,752,686 34,965,971 213,285 Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP Basis) (3,805,934) 5,849,675 9,655,609 End of Fiscal 'Year $ 30.946.752. $ 40,815,646 $ 9,868.894 100 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I I I 1 I I 1 I 1 I I I I I On ;A- n -0 ns ^riY Z r Z H 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Capital Projects Funds Assessment District 82-1R Fund Established to account for the receipt and disbursement of funds used in the construction of streets, storm drainage and utility improvements within the project area Financing was provided by the sale of bonds under the Refunding Act of 1984 for 1915 Improvement Act Bonds. Assessment District 84-1 Fund Established to account for the receipt and disbursement of funds used in the construction and installation of public capital drainage facilities, together with appurtenant work and incidental expenses, to serve and provide drainage protection to property located within 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 Improvement Bond Act of 1915. 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 Govemments (SANBAG). The grant is part of the Interrnodal Surface Transportation Efficiency Act (ISTEA). Funds received by the City from SANBAG will be used to construct Phase 2 of the Metrolink Station. Rancho Cucamonga Corporate Park CFD 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. Redevelopment Agency Fund Established for financial resources to be used for acquisition or construction of major capital facilities within the Rancho Cucamonga Redevelopment Project Area. Financing is to be provided by the Rancho Cucamonga Redevelopment Agency. 101 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL CAPITAL. PROJECTS FUNDS JUNE 30, 2000 ASSETS Cash and investments Cash and investments with fiscal agent Investment - land held for resale Receivables (net of allowance for uncollectible): Taxes Accounts Interest Loan Due from other funds Deposits Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Deposits Due to other funds Total Liabilities Fund Balances: Reserved tor encumbrances Reserved for land held for resale Reserved for long-term loans Reserved for deposits Unreserved: Designated for law enforcement Designated for continuing projects Undesignated Total Fund Balances Total Liabilities and Fund Balances 82-1R Assessment Districts 84-1 84-2 7,974 $ 1,052,354 $ 118 86-2 379,533 1,160 7,994 $ 1,052,354 $ 38,807 $ 380,693 3,864 3,864 7,994 1,052,354 34,943 380,693 7,994 1,052,354 34,943 380,693 7,994 $ 1,052,354 $ 38,807 $ 380,693 102 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Regional Choice Transit Capital Improvement $ Rancho Cucamonga Corporate Redevelopment Park CFD Agency $ 36,980 $ 92,382,782 136 16,537,745 101,433 560 301,419 12,538,371 2,380280 430,500 $ - $ 36,980 $ 124,673,226 $ 18,941 93,324 112265 $ 111,896 (224,161) (112,265) $ 2,777 $ 974,892 50,000 2,215,060 2,777 3,239,952 4,900 6,438,358 16,537,745 12,538,371 430,500 4,290,000 81,198,300 29,303 34,203 121,433,274 $ 36,980 $ 124,673,226 103 Schedule 7 TOTALS June 30, 2000 1999 $ 93,898,312 136 16,537,745 101,433 560 302,717 12,538,371 2,380,280 430,500 $ 126,190,054 $ 996,610 53,864 2,308,384 3,358,858 6,555,154 16,537,745 12,538,371 430,500 4,290,000 81,198,300 1,281,126 $ 84,985,362 125 8,513,931 761,706 70,094 320,628 12,918,408 6,571,106 430,500 $ 114,571,860 $ 716,612 3,864 2,731,838 3,452,314 2,536,030 8,513,931 12,918,408 85,754,269 1,396,908 122,831,196 111,119,546 $ 126,190,054 $ 114,571,860 Revenues: Taxes Use of money and property Development fees Other Total Revenues CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL CAPITAL PROJECTS FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Assessment Districts 82-1R 84-1 84-2 85-2 $ 4,302 $ - $ - $ - 148 58,117 1,840 18,079 4,450 58,117 1,840 18,079 Expenditures: current: General government - - Public safety - - Engineering and public works - 3,410 Capital outlay . Debt service: Principal - Interest and fiscal charges - - Total Expenditures 3,410 Excess of Revenues over (under) Expenditures 4,450 58,117 1,840 14,669 Other Financing Sources (Uses): Operating transfers in Operating transfers out Proceeds of long-term debt Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expendi- tures and Other Uses Fund Balances: Beginning of Fiscal Year - as previously reported Restatements Beginning of Fiscal Year - as restated Excess of Revenues over (under) Expenditures End of Fiscal Year (Schedule 10) 4,450 $ 58,117 $ 1,840 $ 14,669 $ 3,544 $ 994,237 $ 33,103 $ 366,024 3,544 994,237 33,103 366,024 4,450 58,117 1,840 14,669 7,994 $ 1,052,354 $ 34,943 $ 380,693 104 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Regional Choice Transit Capital Improvement 112,265 112,265 (112,265) Rancho Cucamonga Corporate Park CFD Redevelopment Agency $ - $ 6,010,147 (698) 5,028,322 43,000 - 59,767 42,302 11,098,236 (112,265) $ (112,265) (112,265) $ 8,099 8,099 34,203 2,107,801 331,233 6,432,233 839,408 4,489,607 14,200,282 (3,102,046) 8,109,374 (7,582,194) 14,285,502 14,812,682 34,203 $ 11,710,636 $ 109,722,638 109,722,638 34,203 11,710,636 34,203 $ 121,433,274 105 Schedule 8 TOTALS Year Ended June 30, 2000 1999 $ 6,014,449 5,105,808 43,000 59,767 11,223,024 $ 5,761,787 4,012,658 66,463 9,840,908 2,107,801 2,531,012 331,233 4,577 123,774 6,432,233 3,550,139 839,408 795,740 4,489,607 4,298,121 14,324,056 11,179,589 (3,101,032) (1,338,681) 8,109,374 (7,582,194) 14,285,502 3,306,035 (3,251, Z2) 7,516,044 14,812,682 7,570,857 $ 11,711,650 $ 6,232,176 $ 111,119,546 $ 105,725,624 (838,254) 111,119,546 104,887,370 11,711,650 $ 122,831,196 6,232,176 $ 111,119,546 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) ALL CAPITAL PROJECTS FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 ASSESSMENT DISTRICT 82-1R Varlance- Favorable Budget Actual (Unfavorable) Revenues: Taxes $ - $ 4,302 $ 4,302 Use of money and property 270 148 (122) Development fees Other Total Revenues 270 4.450 4,180 Expendftures: Current: General government - Public safety - Engineering and public works 3,500 - 3,500 Capital outlay - - Debt service: Principal - - - Interest and fiscal charges Total Expenditures 3.500 - 3,500 Excess of Revenues over (under) Expenditures (3,230) 4,450 7,680 Other Financing Sources (Uses): Operating transfers in - Operafing transfers out - - Proceeds of long-term debt - - Total Other Financing Sources (Uses) - - - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) (3,230) 4,450 7,680 Adjustments: To adjust for encumbrances - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP basis) (3230) 4,450 7,680 Fund Balances: Beginning of Fiscal Year 3,544 3,544 End of Fiscal Year $ 314 $ 7,994 $ 7,680 106 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ASSESSMENT DISTRICT 84-1 Variance - Favorable Budget Actual (Unfavorable) Schedule 9 Page 2 of 6 ASSESSMENT DISTRICT 84-2 Variance - Favorable Budget Actual (Unfavorable) $ $ - $ $ $ - $ 105,320 58,117 (48,203) 1,500 1,840 106,320 58,117 (48,203) 1,500 1,840 340 106,320 58.117 (48,203) 1,500 1,840 340 106,320 58,117 (48,203) 1,500 1,840 340 106,320 58,117 (48,203) 1,500 1,840 340 994,237 994,237 - 33,103 33,103 $ 1,100,557 $ 1,052,354 $ (48,203) $ 34,603 $ 34,943 $ 340 107 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) ALL CAPITAL PROJECTS FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Revenues: Taxes Use of money and property Other Other Total Revenues ASSESSMENT DISTRICT 86-2 Variance - Favorable Budget Actual (Unfavorable) $ - $ - $ 15,920 18,079 2,159 15,920 18.079 2,159 Expenditures: Current: General government - - - Public safety - Engineering and public works - Capital outlay 3,410 3,410 Debt service: Principal - - Interest and fiscal charges - Total Expenditures 3,410 3,410 - Excess of Revenues over (under) Expenditures 12,510 14,669 2,159 Other Financing Sources (Uses): Operating transfers in - - - Operating transfers out - - - Proceeds of long-term debt - - Total Other Financing Sources (Uses) - - Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) 12,510 14,669 2,159 Adjustments: To adjust for encumbrances Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP basis) Fund Balances: Beginning of Fiscal Year End of Fiscal Year 108 12,510 14,669 2,159 366,024 366,024 $ 378,534 $ 380,693 $ 2.159 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 REGIONAL CHOICE TRANSIT CAPITAL IMPROVEMENT Variance - Favorable Budget Actual (Unfavorable) 2.580.000 2,580,000 224,170 5 $ (2.580,000) (2.580,000) 224,161 9 224,170 224,161 9 2,355.830 (224,161) (2,579,991) 2,355,830 (224,161) (2,579,991) 111,896 111,896 2,355,830 (112,265) (2,468,095) $ 2,355,830 $ (112,265) $ (2,468,095) 109 Schedule 9 Page 4 of 6 RANCHO CUCAMONGA CORPORATE PARK CFD Variance - Favorable Budget Actual (Unfavorable) $ $ - $ (698) 43,000 43,000 43,000 42,302 (698) (698) 43,000 12,999 30,001 43,000 12.999 30,001 29,303 29,303 29,303 4,900 34,203 29,303 4.900 34,203 34,203 $ 34,203 CITY OF RANCHO CUCAMONGA COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) ALL CAPITAL PROJECTS FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Revenues: Taxes Use of money and property Other Other Total Revenues Expenditures: Current: General government Public safety Engineering and public works Capital outlay Debt service: Principal Interest and fiscal charges Total Expenditures Excess of Revenues over (under) Expenditures Other Financing Sources (Uses): Operating transfers in Operating transfers out Proceeds of long-term debt Total Other Financing Sources (Uses) Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (Budgetary Basis) Adjustments: To adjust for encumbrances Excess of Revenues and Other Sources over (under) Expenditures and Other Uses (GAAP basis) Fund Balances: Beginning of Fiscal Year End of Fiscal Year 110 REDEVELOPMENT AGENCY Variance - Favorable (Unfavorable) Budget Actual $ 5,154,805 $ 6,010,147 5,028,322 59,767 5,154.805 11,098,236 3,009,890 2,445,577 20,000 331,233 19,069,620 12,532,815 1,045,080 839,408 317,170 4,489,607 23,461,760 20,638,640 (18,306,955) (9,540,404) 4,208,115 8,109,374 (7,182,535) (7,582,194) 15,489.115 14,285,502 12.514.695 14.812,682 (5,792,260) 5,272,278 6,438,358 (5,792,260) 11,710,636 $ 855,342 5,028,322 59.767 5,943.431 564,313 (311,233) 6,536,805 205,672 (4.172.437) 2,823,120 8,766.551 3 901,259 (399,659) (1 203 613) 2,297,987 11,064,538 6,438,358 17,502,896 109,722,638 109,722,638 $ 103,930,378 $ 121,433,274 $ 17,502,896 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Schedule 9 Page 6 of 6 TOTALS- Year Ended June 30, 2000 Budget Variance- Favorable Actual (Unfavorable) $ 5,154,805 $ 6,014,449 $ 859,644 124,010 5,105,808 4,981,798 43,000 43,000 59,767 59,767 5,278,815 11.223,024 5,944.209 3,009,890 2,445,577 564,313 20,000 331,233 (311,233) 3,500 237,160 (233,660) 19,073,030 12,536,225 6,536,805 1,045,080 839,408 205,672 317,170 4,489,607 (4,172,437) 23,468,670 20,879.210 2,589,460 (18,189,8551 (9,656.186) 8,533,669 4,208,115 8,109,374 3,901,259 (7,182,535) (7,582,194) (399,659) 15,489,115 14,285,502 (1,203,613) 12,514,695 14,812,682 2.297,987 (5,675,160) 5,156,496 10,831,656 6,555,154 6.555,154 (5,675,160) 11,711,650 17,386,810 111,119,546 111,119,546 $ 105,444,386 $ 122,831,196 $ 17,386,810 111 THIS PAGE INTENTIONALLY LEFT BLANK 112 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I I I I I I I I I I U. ee az nm mZ oz as zcnr 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Internal Service Funds Vehicle Replacement Fund Established to account for the accumulation of user charges to various City departments and the costs associated with replacing the Citys vehicles. Data Processing Eauioment/Technoloav Replacement Established to account for the accumulation of resources and the costs associated with replacing the Citys data processing equipment and maintaining current technology. 113 CITY OF RANCHO CUCAMONGA Schedule 10 COMBINING BALANCE SHEET INTERNAL SERVICE FUNDS JUNE 30, 2000 Data Processing TOTALS Vehicle Equlp./Technology June 30, Replacement Replacement 2 0 0 0 1 9 9 9 ASSETS Cash and investments $ 13,861,017 $ 5,170,549 $ 19,031,566 $ 20,155,109 Receivables (Net of allowance for uncollectible) Accounts - 839 839 Interest 42,758 15,511 58,269 67,024 Fixed assets - net book value 2,581,271 470,083 3,051,354 1,367,629 Total Assets $ 16,485,046 $ 5,656,982 $ 22,142,028 $ 21,589,762 LIABILITIES AND FUND EQUITY Liabilities: Accounts payable $ 467,815 $ 4,769 $ 472,584 $ 314 227 Total Liabilities 467,815 4,769 472,584 314,227 Fund Equity: Contributed capital 3,750,000 3,750,000 3,750,000 Retained eamings: Reserved for vehicle replacement 16,017,231 - 16,017,231 15,550,592 Reserved for data processing equipment and technology replacement 1,902,213 1,902,213 1,974,943 Total Fund Equity 16,017,231 5,652,213 21,669,444 21 275,535 Total Liabilities and Fund Equity $ 16,485,046 $ 5,656,982 $ 22,142,028 $ 21,589,762 114 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Schedule 11 COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS INTERNAL SERVICE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Operating Revenues: Charges for services Total Operating Revenues Data Processing Vehicle Equlp./Technology Replacement Replacement 490,160 $ 490,160 TOTALS Year ended June 30, 2000 1999 413,810 $ 903,970 $ 1,429,060 413,810 903,970 1,429,060 Operating Expenses: Vehicle and equipment maintenance 220,161 932,628 Depreciation 283,500 77,787 Total Operating Expenses 503,661 1,010,415 Operating Income (Loss) Nonoperating Revenues: Interest income Gain on sale of fixed asset Total Nonoperating Revenues Net Income (Loss) Before Operating Transfers Operating transfers In Net Income (Loss) Retained Earnings: Beginning of Fiscal Year - as previously reported Restatements Beginning of Fiscal Year - as restated Net income (loss) End of Fiscal Year (13,501) 707,542 707,542 694,041 (596,605) 262,389 262,389 (334,216) 1,152,789 361,287 1,514,076 (610,106) 969,931 969,931 359,825 57,472 288,506 345,978 1,083,082 889,173 6,762 895,935 1,979,017 4,500 694,041 $ (334,216) $ 359,825 $ 1,983,517 $ 15,550,592 (227,402) 15,323,190 694,041 $ 16,017,231 115 $ 1,974,943 261,486 2,236,429 (334.216) $ 1,902,213 $ 17,525,535 34,084 17,559,619 359,825 $ 17,919.444 $ 15,542,018 15,542,018 1,983,517 $ 17,525,535 CITY OF RANCHO CUCAMONGA Schedule 12 COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 Data processing TOTALS Vehicle Equip.lTechnology Year ended June 30, Replacement Replacement 2 0 0 0 1 9 9 9 Cash Flows from Operating Activities: Operating Income $ (13,501) $ (596,605) $ (610,106) $ 1,083,082 Adjustment to reconcile Operating Income (loss) to net cash provided by (used for) opreating activities: Depreciation 283,500 77,787 361,287 288,506 Changes in Assets and Liabilities: (Increase) decrease in accounts receivable - (839) (839) - (Increase) decrease in interest receivable 5,551 3,204 8,755 (19,783) Increase (decrease) in accounts payable 401,854 (243,497) 158,357 272,399 Total Adjustments 690,905 (163,345) 527,560 541,122 Net Cash Provided (Used) by Operating Activities 677,404 (759,950) (82,546) 1,624,204 Cash Flows from Noncapital Financing Activities: Operating transfers in - - 4,500 Net Cash Provided (Used) by Noncapital Financing Activities - 4,500 Cash Flows from Capital and Related Financing Activities: Acquisition of fixed assets (2,010,928) - (2,010,928) (472,004) Proceeds from the sale of fixed asset - - 6,762 Net Cash Provided (Used) by Capital and Related Financing Activities (2,010,928) (2,010,928) (465,242) Cash Flows from Investing Activities: Interest on investments 707,542 262,389 969,931 889,173 Net Cash Provided (Used) by Investing Activities 707,542 262,389 969,931 889,173 Net Increase (Decrease) in Cash and Investments (625,982) (497,561) (1,123,543) 2,052,635 Cash and Investments at Beginning of Year 14,486,999 5,668,110 20,155,109 18,102,474 Cash and Investments at End of Year $ 13,861,017 $ 5,170,549 $ 19,031,566 $ 20,155,109 SCHEDULE OF NONCASH TRANSACTIONS There were no non-cash transactions during the fiscal year. 116 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I I I I I I I I I I I I I 0 "4 z conn 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Agency Funds Special Deposits Fund Established to account for all deposits held by the City in its fiduciary capacity. Assessment District 82-1R 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. Assessment 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 Bond Act of 1915. Assessments received are restricted tor payment of principal, interest and penalties thereon, upon presentation of proper coupons. Assessment District 85 -PD Fund Established to account for assessments received under the Refunding Act of 1984 for 1915 Improvement Act Bonds and Landscape/Lighting Act of 1972. Assessments received are restricted for payment of principal, interest and penalties thereon, upon presentation of proper coupons. Assessment District 88-2 Fund Established to account for aec°ssments 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 89-1 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. 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. Assessment District 93-3 Fund Established to account for assessments received under the Improvement Bond Act of 1915. Assessments received are restricted for payment o1 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. South Etwanda This fund was established to account tor monies deposited by developers for initial consulting and administrative costs and expenses related to a proposed public financing district. 117 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL AGENCY FUNDS JUNE 30, 2000 Assessment Assessment Assessment Special District District District Deposits 82-1R 84-1 84-2 ASSETS Cash and investments $ 9,738,803 $ 134,438 $ 2,013,207 $ 113,327 Receivables (net of allowance for uncollectibles): Accounts - - Interest - 411 6,038 341 Taxes 22,889 14,613 1,058 Total Assets $ 9,761,692 $ 134,849 $ 2,033,858 $ 114,726 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 16,016 $ - $ - $ - Accrued payroll - - - Depostts 9,739,640 - - - Due to other funds 6,036 - Payable to trustee 134,849 2,033,858 114,726 Total Liabllities $ 9,761,692 $ 134,849 $ 2,033,858 $ 114,726 118 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Schedule 13 Page 2 of 3 Assessment Assessment Assessment Assessment Assessment Assessment District District District District District District 86-2 85 -PD 88-2 89-1 91-2 93-3 8,102 $ 2,779,735 $ 3,081672 $ $ 116,904 $ 230,552 8,442 9,403 357 602 865 19,631 3,524 - 1,566 8,967 $ 2,807,808 $ 3,094,599 $ $ 117,261 $ 232,720 30,537 $ 11,299 - $ $ 8,967 2,765,972 3,094,599 - 117,261 232,720 8,967 $ 2,807,808 $ 3,094,599 $ $ 117,261 $ 232,720 119 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL AGENCY FUNDS JUNE 30, 2000 ASSETS Cash and investments Receivables (net of allowance for uncollectibles): Accounts Interest Taxes Total Assets LIABILITIES AND FUND BALANCES Llabllltes: Accounts payable Accrued payroll Deposits Due to other funds Payable to trustee Total Liabilities Asseasment District 99-1 South Etiwanda 402,721 $ 146,796 449 23,546 - 426,267 $ 147,245 426,267 $ 426,267 120 Schedule 13 Page 3 of 3 TOTALS June 30, 2000 1999 $ 18,766,257 $ 26,043 87,692 $ 18,879,992 $ 2,886 $ 49,439 11,299 9,739,640 6,036 9,073,578 144,359 $ 147,245 20,239,835 12,696 13,805 200,652 20,466,988 $ 265,669 9,529 9,105,924 11,085,866 $ 18,879,992 $ 20,466,988 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 SPECIAL DEPOSITS Assets: Cash and Investments Accounts receivable Taxes receivable Total Assets Llabilitles: Accounts payable Deposits Due to other funds Total Liabilities ASSESSMENT DISTRICT 82-1R Assets: Cash and Investments Interest receivable Total Assets Liabilities: Payable to trustee Total Liabilities ASSESSMENT [1IRTfICT 84-1 Assets: Cash and investments Interest receivable Taxes receivable Total Assets Liabilities: Payable to trustee Total Liabilities ASSESSMENT DISTRICT 842 Assets: Cash and Investments interest receivable Taxes receivable Total Assets Liabilities: Accounts payable Payable to trustee Total Liabilities Balance July 1, 1999 $ 9,174,743 2,422 20,991 $ 9,198,156 $ 92,232 9,105,924 $ 9,198,156 Additions $ 1,597,079 22,889 $ 1,619,968 $ 16,016 1,597,916 6,036 $ 1,619,968 $ 725,764 $ 2,427 $ 728,191 $ $ 728,191 $ $ 728,191 $ $ 1,278,337 105,874 $ 1,384,211 Schedule 14 Page 1 of 4 Balance Deletions June 30, 2000 $ 1,033,019 $ 9,738,803 2,422 20,991 22,889 $ 1,056,432 $ 9,761,692 92,232 $ 16,016 964,200 9,739,640 6,036 $ 1,056,432 $ 9,761,692 31,294 $ 622,620 $ 134,438 411 2,427 411 31,705 $ 625,047 $ 134,849 31,705 $ 625,047 $ 134.849 31,705 $ 625,047 $ 134,849 $ 1,992,062 $ 1,257,192 6,038 - 14,613 105,874 $ 2,012,713 $ 1,363,066 $ 2,013,207 6,038 14,613 $ 2,033,858 $ 1,384,211 5 2012,713 $ 1,363,066 $ 2,033,858 $ 1,384,211 $ 2,012,713 $ 1,363,066 $ 2,033,858 563,123 $ 1,853 3,385 568,361 $ 132,494 $ 435,867 568,361 $ 121 63,736 341 1,058 65,135 65,135 65,135 $ 513,532 1,853 3,385 $ 518,770 $ 132,494 386,276 $ 518,770 $ 113,327 341 1,058 $ 114,726 114,726 $ 114,726 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 ASSESSMENT DISTRICT 86-2 Assets: Cash and investments Taxes receivable Total Assets LIabIUtIes: Payable to trustee Total Liabilities ASSESSMENT DISTRICT 85 -PD Assets: Cash and investments Accounts receivable Interest receivable Taxes receivable Total Assets Liabilities: Accounts payable Accrued payroll payable Payable to trustee Total Liabilities ASSESSMENT DISTRICT 88.2 Assets: Cash and investments Interest receivable Taxes receivable Total Assets Liabilities: Payable to trustee Total Liabilities ASSESSMENT DISTRICT 89-1 Assets: Cash and investments Total Assets Liabilities: Payable to trustee Total Liabilities Balance July 1, 1999 $ 512,5580 $ 536,024 $ $ 536,024 $ $ 536,024 $ $ 2,626,137 $ 10,274 8,728 41,517 $ 2,686,656 $ $ 40,200 $ 9,529 2,636,927 $ 2,686,656 $ $ 3,580,175 72 8,442 $ 3,588,689 Additions 67,669 865 68,534 Schedule 14 Page 2 of 4 Balance Deletions June 30, 2000 $ 583,011 $ 12,580 68,534 $ 68,534 $ 881,334 8,442 19,631 909,407 8,102 865 595,591 $ 8,967 595,591 $ 8,967 595,591 $ 8,967 $ 727,736 10,274 8,728 41,517 30,537 $ 11,299 867,571 909,407 $ $ 475,131 $ 9,403 3,524 $ 488,058 $ $ 3,588,689 $ $ 3,588,689 $ $ 1,145,949 $ $ 1,145,949 $ $ 1,145,949 $ $ 1,145,949 $ 122 488,058 $ 488,058 $ $ 2,779,735 8,442 19,631 788,255 $ 2,807,808 40,200 9,529 738,526 $ 30,537 11,299 2,765,972 788,255 $ 2,807,808 973,634 72 8,442 982,148 $ 3,081,672 9,403 3,524 $ 3,094,599 982,148 $ 3,094,599 982,148 5 3 094 599 44,010 $ 1,189,959 $ 44,010 $ 1 189 959 $ 44,010 $ 1,189,959 $ 44,010 $ 1 189 959 $ 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 ASSESSMENT DISTRICT 91-2 Assets: Cash and Investments Interest receivable Taxes receivable Total Assets Liabilities: Payable to trustee Total Liabilities ASSESSMENT DISTRICT 93-3 Assets: Cash and Investments Interest receivable Taxes receivable Total Assets Liabilities: Payable to trustee Total Liabilities ASSESSMENT DISTRICT 99-1 Assets: Cash and Investments Taxes receivable Total Assets Llabilkles: Payable to trustee Total Liabilities SOUTH ETIWANDA ASSESSMENT DISTRICT Assets: Cash and investments Interest receivable Total Assets Liabilities: Accounts payable Payable to trustee Total Liabilities Schedule 14 Page 3 of 4 Balance Balance July 1,1999 Additions Deletions June 30, 2000 $ 83,813 $ 38,327 $ 5,236 $ 116,904 276 357 276 357 92 92 $ 84,181 $ 38,664 $ 5,604 $ 117,261 S 84,181 $ 38,684 $ 5,604 $ 117,261 $ 84,181 $ 38,684 $ 5,604 $ 117,261 $ 406,002 $ 240,274 $ 415,724 $ 230,552 602 _ 602 7,771 1,566 7,771 1,566 $ 413,773 $ 242,442 $ 423,495 $ 232,720 $ 413,773 $ 242,442 $ 423,495 $ 232,720 $ 413,773 $ 242,442 $ 423,495 $ 232,720 $ $ 567,720 $ 164,999 $ 402,721 23,546 - 23,546 $ $ 591,266 $ 164,999 $ 426,267 $ - $ 591,266 $ 164,999 $ 426,267 $ - $ 591,266 $ 164,999 $ 426,267 $ 132,348 $ 19,547 $ 5,099 $ 146,796 449 449 449 449 $ 132,797 $ 19,996 $ 5,548 $ 147,245 $ 743 $ 2,886 $ 743 $ 2,886 132,054 17,110 4,805 144,359 $ 132,797 $ 19,996 $ 5,548 $ 147,245 123 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2000 TOTALS - ALL AGENCY FUNDS Assets: Cash and investments Accounts receivable Interest receivable Taxes receivable Total Assets Liabilities: Accounts payable Accrued payroll payable Deposits Duother funds Payable to trustee Total Liabilities Balance July 1,1999 $ 20,239,835 $ 12,696 13,805 200,652 $ 20,466,988 $ $ 265,669 $ 9,529 9,105,924 11,085,866 $ 20,466,988 $ 124 Additions 6,018,183 $ 26,043 87,692 6,131,918 $ 49,439 $ 11,299 1,597,916 6,036 4,467 228 6,131,918 $ Schedule 14 Page4ot4 Balance Deletions June 30, 2000 7,491,761 $ 18,766,257 12,696 13,805 26,043 200,652 87,692 7,718,914 $ 18,879,992 265,669 $ 9,529 964,200 6,479,516 49,439 11,299 9,739,640 6,036 9,073,578 7,718,914 $ 18,879,992 1 1I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I I 1 I I I 1 1 I 1 I 1 1 I 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Schedule 15 SCHEDULE OF GENERAL FIXED ASSETS BY SOURCES JUNE 30, 2000 General Fixed Assets: Land Building improvements Improvements other than buildings Equipment and vehicles Furniture and fixtures Construction in progress Total General Fixed Assets TOTALS 2000 1999 $ 34,143,239 58,183,053 55,711 17,656,534 3,406,719 4,307,299 $ 34,101,239 57,869,731 55,711 16,822,903 3,406,719 3,544,038 $ 117,752,555 $ 115,800,341 Investment in General Fixed Assets: Purchase prior to 7/1/95 - unclassified $ 64,4.44,358 $ 64,444,358 General Fund revenues 1,923,218 1,827,014 Special Revenue Fund revenues 3,314,136 3,145,744 Capital Project Fund revenues 42,507,593 41,087,383 Fire district 4,458,640 4,302,310 Federal grants 546,166 436,028 State grants 351,953 351,013 Asset seizure funds State/Federal 206,491 206,491 Total Investment in General Fixed Assets 125 $117,752,555 $115,800,341 THIS PAGE INTENTIONALLY LEFT BLANK 126 u, 3-4 n y 0 Paiy zn r r City of Rancho Cucamonga Comprehensive Annual Financial. Report June 30, 2000 Statistical Section Certain schedules recommended for inclusion in Comprehensive Annual Financial Reports of Municipalities by the Government Finance Officers Association have been omitted from this report. The omission of such schedules was made'only after careful consideration of the merits of each recommended schedule by City management. N i l__ I NM a I I I MN M a- Mill IS NM/ 1J '4 CITY OF RANCHO CUCAMONGA GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION (1) LAST TEN FISCAL YEARS Fiscal General Public Engineering Community . Community Public Safety Debt Capital Year Government Safety Public Works Development Services Fire Protection Service Outlay Total 1990-91 $ 15,881,940 $ 7,311,306 $ 8,523,472 $ 4,607,309 $ 2,808,115 $ 7,002,548 517,863,697 $ 30,825,105 $ 94,823,492 1991-92 10,973,782 7,401,199 12,556,739 6,903,264 2,322,517 7,462,224 21,407.802 22,177,981 91,205,508 1992-93 12,944,510 7,615,332 7,788364 6,159,850 1,702,270 7,839,084 15,203,408 24,188.791 83,442609 1993-94 14,115,388 8,335,701 8,091,353 6,492,001 1,762,601 8,309,526 15874,075 15,216,092 78,196737 1994-95 12,374,623 9,053,236 9,076,883 7,165,128 2,700,897 9,080,935 14,117,871 26.231,344 89,800,917 1995-96 8,700,927 9,417,013 8,980,967 6,488,858 3,725,252 8,951,549 19,632,773 31,168,055 97,065,394 1996-97 12,246,831 15,444,149 8,592843 7,438,880 3,010,203 9,096,377 45,208,420 16,977,819 118,015,522 1997-98 11,940,957 10,764,176 8,976,081 8,025,010 3,689,355 9,490,941 21,038,105 5,891,897 79816,522 1998-99 14,574,932 11,362,741 9,677,627 8,816,323 4,070,031 10,169,656 25,076,214 8,247,710 91,995,234 1999-2000 14,889,472 11,843,648 10,194,075 9,642,174 4,592,521 10,159,931 21,169,563 15,187,145 97,678,529 11) Includes General, Special Revenue, Debi Service and Capital Projects lu Source Annual Audit Report CITY OF RANCHO CUCAMONGA GENERAL GOVERNMENTAL REVENUES BY SOURCE(1) LAST TEN FISCAL YEARS Fiscal Taxes & Licenses & Inter- Charges for Use of Money Fines & Development Year Assessments Permits governmental Services & Property Forfeitures Fees Other Total 1990-91 $ 42,126,174 $ 1,628,195 $ 8,293,751 $ 2,197,625 $ 11,237,248 $ 251,271 $ 3,303,543 $ 6,315,718 $ 75,353,525 1991-92 44,534,803 1,357,877 10,087,260 2,292,045 9,214,401 226,686 3,604,792 8,033,974 79,351,838 1992-93 48,385,478 1,455,537 11,041,157 2,066,010 6,899,587 391,130 2,016,608 7,434,652 79,690,159 1993-94 56,651,916 1,586,247 9,629,421 2,067,524 4,883,780 384.110 3,617,971 4,177,113 82.998,082 N ° 1994-95 53,359,823 1,613,580 13,662,447 2,123,670 6,847,563 415,196 2,797,661 3,478,201 84,298,141 1995-96 57,537,967 1,593,576 11,179,404 2,745,991 8,472,995 291,189 2,713.750 2,718,267 87,253,139 1996-97 58,717,945 1,795,225 11,596,410 2,976,083 8,965,747 225,728 3,604,000 3,370,338 91,251,476 1997-98 61,580,099 2,162,381 14,674,048 3,943,937 9,877,994 365,203 3,743,940 3,082,778 99,430,380 1998-99 63,652,593 2,618,571 10,867,315 5,153,994 7,523,284 630,465 5,324,804 3,572,900 99.343,926 1999-2000 66,876,228 3,262,052 13,221,988 5,645,257 9,289,894 469,229 8,832,188 5,132,759 112,729,595 (1) Includes General, Special Revenue, Debt Service and Capital Projects funds. (2) The data presented represents all City activities for which the City Council has oversight responsibilities Source: Annual Audit Report e—__—_ M SI ■n MI E ■■S M n R a MB 11111 r� 0 _Iva le a-- N so se es Nu so in so a_ yes am CITY OF RANCHO CUCAMONGA ASSESSED VALUATION OF ALL CITY PROPERTY LAST TEN FISCAL YEARS Fiscal Secured Public Total Unsecured Full Cash Homeowners Net Taxable Year Property Utility Secured Property Total Value Exemption Value 1990-91 $ 5,577,509,385 $ 15,093,655 $ 5.592,603,040 $ 303,321,685 $ 5,895,924,725 $ 5,895,924,725 $ 125.618,428 $ 5,770,306,297 1991-92 6,179,613,149 145,432,065 6,325,045,214 340,718,049 6,665,763,263 6,665,763,263 129,211,480 6,536,551,783 1992-93 6,484,960,928 14,386,749 6,499,347,677 367,738,678 6,867,086,355 6,867,086,355 137,890,350 6,729,196,005 1993-94 6,632,696,532 13,427,461 6,646,123,993 427,437,186 7,073,561,179 7,073,561,179 135,308,108 6,938,253,071 1994-95 6,307,539,741 10,342,631 6,317,882,372 400,383,268 6,718,265,640 6,718,265,640 136,491,999 6,581,773,641 1995-96 6,283,443,239 10,381,440 6,293,824,679 447,181,856 6,741,006,535 6,741,006,535 139,734,804 6,601,271,731 1996-97 6,341,840,800 9,202,780 6,351,043,580 547,386,007 6,898,429,587 6,898,429,587 138,742,488 6,759,687,099 1997-98 6,483,946,533 7,855,246 6,491,801,779 594,241,278 7,086,043,057 7,086,043,057 139,933,217 6,946,109,840 1998-99 6,705,500,026 8,140,411 6,713,640,437 642,070,665 7,355,711,102 7,355,711,102 138,434,912 7,217,276,190 1999-2000 6,981,562,867 7,288,969 6,988,851,836 688,183,509 7,677,035,345 7,677.035,345 138,283,186 7,538,752,159 Note: Assessed valuation is based on 100 percent of lull market value. New report formal for the county of San Bernardino precludes property exemptions category. Source' San Bernardino County Auditor -Controller CITY OF RANCHO CUCAMONGA PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS Fiscal Total Tax Total Tax Percent of Levy Year Levy Collection Collected 1990-91 $ 2,282,179 $ 2,446,699 107% 1991-92 2,640,644 2,634,740 99% 1992-93 2,404,766 2,395,951 99% 1993-94 1,779,421 1,860,297 105% 1994-95 2,365,012 1,727,482 73% 1995-96 2,347,820 1,772,721 76% 1996-97 2,356,069 1,655,554 70% 1997-98 2,338,949 1,810,766 77% 1998-99 2,394,829 1,853,979 77% 1999-2000 2,491,120 1,917,653 77% Note: The county of San Bemardino does not provide sufficient information to determine what portion of total c represent delinquent taxes and interest and penalties on those delinquencies. Source: County of San Bemardino - Auditor Controller 130 CITY OF RANCHO CUCAMONGA DIRECT AND OVERLAPPING PROPERTY TAX RATE LAST TEN FISCAL YEARS Chino Basin City of Rancho Fiscal Schools County Cucamonga Metropolitan Muni. W.D. Cucamonga Total Year Tax Rate Tax Rate County W.D. Water Dist. Tax Rate Tax Rate Tax Rate 1990-91 0.0566 1.000 0.0156 0.0097 0.0033 0.0493 1.1345 1991-92 0.0454 1.000 00168 0.0089 0.0030 1992.93 0 0352 1.000 0.0168 0.0089 0.0028 1993-94 0 0404 1.000 0.0215 0.0089 0 0024 1994-95 0, 0340 1.000 0.0219 0.0089 0.0024 1995-96 0.0471 1 000 0.0098 0.0089 0 0000 1996-97 0 0416 1.000 0.0115 0.0089 0.0000 1997-98 0.0390 1.000 0.0115 0.0089 0.0000 1998-99 0.0721 1.000 0.0109 0.0089 0.0000 1999-2000 0.0659 1.000 0.0109 0.0089 0.0000 Assessed valuation of properly is stated at 100% of market value. Source: County of San Bernardino Auditor -Controller 131 0 0493 0.0403 0.0283 0.0389 0.0383 0.0383 0.0371 0.0373 0.0381 1.1234 1 1040 1 1015 1 1061 1.1041 1.1003 1.0965 1.1292 1.1238 CITY OF RANCHO CUCAMONGA SPECIAL ASSESSMENT COLLECTIONS LAST TEN FISCAL YEARS Ratios of Total Outstanding Fiscal Current and Prior Assessments Collections to Current and Year Assessments Due Collected Amount Due Delinquent Assmts 1990-91 53,565,936 53,520,912 98.74% 545,024 1991-92 4,341,957 4,270,529 98.35% 71,428 1992-93 4,293,316 4,237,963 98.71% 55,353 1993-94 5,983,111 5,881,485 98.30% 101,626 1994-95 5,938,191 5,884,908 99.10% 53,283 1995-96 5,301,182 5,253,966 99.11% 47,216 1996-97 5,718,659 5,638,760 98.60% 79,899 1997-98 5,662,373 5,616,138 99.18% 46,235 1998-99 5,941,600 5,740,946 96.62% 200,652 1999-2000 5,004,892 4,917,200 98.25% 87,692 Source: Finance Division 132 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA DIRECT AND OVERLAPPING BONDED DEBT 1999-2000 Assessed Valuation: $7.677.035.345 DIRECT AND OVERLAPPING BONDED DEBT: % Applicable Debt 6/30/2000 San Bernardino Co. General Fund & Pension Obligations 7.697 $114,629.985 Metropolitan Water District 0.525 2,885,479 Chaffey Community College Dist. Certs of Participation 18.003 1,756,893 Chaffey Jt. Union H.S. Dist. Certs of Participation 38.163 10,042,594 Alta Loma School District 98.533 25,385,891 Central School District 95.473 14,196,835 Fontana Unified School District & Certs of Participation 0.571 436,593 Upland Unified School District Certs of Participation 0.498 41,085 Cucamonga School District Carts of Participation 37.584 5,013,706 Cucamonga County Water District 88.642 106,370 Cucamonga County Water District. I.D. #5 94.421 151,074 Rancho Cucamonga Redevelopment Agency 100.000 146,875,000 Etiwanda School Dist. Community Facilities Dist. #1,#2,#3 100.000 15.825,000 City of Rancho Cucamonga Community Fac. Dist. 100.000 16,265,000 City of Rancho Cucamonga 1915 Act Bonds 100.000 10,535,000 TOTAL DIRECT & OVERLAPPING BONDED DEBT: Direct Debt 0.000% Total Debt 4.743% STATE SCHOOL BUILDING AID REPAYABLE AS OF 6/30/2000 $1,145 Source: Calitornia Municipal Statistics, Inc.. Annual Audit Report 133 $364,148,505 CITY OF RANCHO CUCAMONGA LEGAL DEBT MARGIN (General Obligation Bonds) June 30, 2000 Assessed Valuation $ 7,677,035,345 Debt Limit - 15% of assessed valuation $ 1,151,555,302 Amount of debt applicable to debt limit: Total bonded debt Other debt Less assets in Debt Service Fund available for payment of principal Source: Finance Division Legal debt margin $ 1,151,555,302 Note: The City has no general bonds outstanding, however, revenue bond indebtedness has been issued by the Rancho Cucamonga Redevelopment Agency. See Direct & Overlapping Bonded Debt for information on these bonds. 134 MN _ SII a n- OS -_ 0-_ 1 1 1- MS r N CITY OF RANCHO CUCAMONGA BUILDING PERMITS NUMBER OF PERMITS ISSUED 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 July 418 278 326 238 300 237 249 324 300 299 August 327 262 230 344 288 232 198 263 220 274 September 192 248 245 305 242 225 245 288 310 305 October 328 284 268 222 191 321 226 314 236 299 November 274 200 255 283 270 191 218 179 221 343 December 303 195 223 237 170 158 215 237 194 324 January 228 171 182 264 131 249 327 280 236 235 February 317 243 149 281 257 185 341 229 227 212 March 257 295 298 442 196 209 363 332 399 383 AprII 335 231 315 201 214 226 431 356 264 353 May 313 274 262 307 307 250 256 225 394 484 June 312 365 385 348 280 218 267 303 464 330 TOTAL 3,604 3,046 3,138 3,472 2,846 2,701 3,336 3,330 3,465 3,841 Source: Building Safety Division CITY OF RANCHO CUCAMONGA CONSTRUCTION ACTIVITY BUILDING PERMIT VALUATION 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 July $ 23.599.548 $ 2,918,819 $ 11,119,619 $ 2.309.314 $ 9.862.766 $ 12,331,995 $ 10,582,570 $ 10,181,503 $ 13,744,561 $ 25,735,419 August 14,593,530 2,505,876 3,640,314 6,934,763 10,295,238 8,658,100 8,625,913 16,133,001 10,320,010 19,176,457 September 2,350,284 4,577,135 5,611,615 6,012,384 10,610,641 7,539,020 22,895,860 17,461,710 27,992,540 24,195.352 October 7,727,450 6,382,558 3,630,620 4,005,140 14,552,820 10,501,190 6,482,329 11,627,452 11,821,667 40,548,318 November 5,654,369 2,436,103 7,572,750 7,615,600 15,978,747 3,606,830 9,254,752 4,180,059 9,170,769 30,087,069 December 23,805,734 7.140,379 2,843,800 2,346,730 7,157,443 6,256,792 8,554,638 10,310,527 10,979,397 47,025,850 a January 10,283,180 8,374,060 8,407,509 12,343,088 1,717,165 15,045,410 14,583,794 15,840,580 14,536,234 10,990,123 February 7,041,748 5,401.851 1.899.579 12,671,962 17,497,339 11,201.194 17,929,883 13,143,098 16,362,315 14,822,246 March 13,445,250 5,561,660 8,499,799 14,063,158 2,101,199 11,932,433 3,779,101 24,998,362 34,077,523 42,458,915 AprII 6,593,123 4,686,138 11,459,265 5,158.210 8,054,910 11,378,975 9,841,932 32,206,453 22,175,146 25,954,218 May 3,910,268 5,137,236 5,231,474 17,243,990 9,403,612 15,468,092 8,397,938 8,059,910 43,398,406 60,914,034 June 7,689,607 18,714,994 15,177,110 12,007,333 10,546,284 6,074,237 17,116,665 20.976.584 45,014,898 28,197,581 TOTAL $126,694,091 $ 73,836,809 $ 85,093,454 $102,711,672 $117,778,164 $119,994,268 $138,045,375 $185,119,239 $259,593,466 $370,105,582 Source: Building Safety Division a rr. s- I MB_ N al MI MN M MS a MN MIN M a INN 1 1 CITY OF RANCHO CUCAMONGA DEMOGRAPHIC STATISTICS ■ LAST TEN FISCAL YEARS 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Average Annual San Bernardino City Population City Population County as Percent Year Population Percent Changes Population of County 1991 105,100 0.2% 1,464,700 7.2% 1992 109,800 4.5% 1,508,700 7.3% 1993 111,500 1.5% 1,539,600 7.2% 1994 112,700 1.1% 1,559,100 7.2% 1995 114,600 1.7% 1,572,700 7.3% 1996 115,900 1.1% 1,589,500 7.3% 1997 116,045 0.1% 1,587.387 7.3% 1998 118,432 2.1% 1,621,874 7.3% 1999 121,840 2.9% 1,654,007 7.4% 2000 125,585 3.1% 1,689,281 7.4% Source: (1) U.S. Bureau of Census, Califomia Department of Finance (2) In May 1996, the California State Controller's Office (Demographic Research Unit) recalibrated the population count statewide retroactive to April 1990. That recalibrated count is reflected above. 137 CITY OF RANCHO CUCAMONGA PRINCIPAL TAXPAYERS (1) June 30, 2000 Too 25 Producers Albertson's Ameron Concrete Ameron Steel Pipe • Best Buy Central Cities Sign Service Chevron USA Circle K Circuit City Costco Food 4 Less Home Depot Mervyn's Mobil Oil Montgomery Ward Office Depot Office Max Prestige Mold Ralphs Stater Bros. Tamco Target Texaco Volt Information Sciences Wal Mart West End Material Supply Source: State Board of Equalization (1) Based on sales tax revenues, listed alphabetically 138 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 111111 _t, In Int N w i— SW— M s a 1 all r EN NS M CITY OF RANCHO CUCAMONGA INSURANCE POLICIES Coverage Maximum Coverage - Company Remarks Auto Insurance $250,000 PARSAC One year policy - Expires 6/2001 Excess $750,000 SEC 008585 Premium included in liability insurance Boiler & Machinery $50,000,000 Continental Casualty One year policy - Expires 5/15/01 BMI-1077609612 $15,235 annual premium Fidelity Bond $100,000 PARSAC One year policy - Expires 9/1/01 $2,027 annual premium Equipment Insurance $250,000 PARSAC One year policy - Expires 5/2001 Premium included in auto coverage w Liability Insurance $1,000,000 PARSAC One year policy - Expires 7/1/01 $230,029 annual premium Notary Bond $10,000 Western Surety Company Effective 12/17/93 to 12/17/05 $50 00 annual premium Excess Liability $9,000,000 PARSAC/CARMA One year policy - Expires 7/1/01 Premium included in liability insurance Property Insurance All -Risk $1,000,000 PARSAC (Local Agency Pool) One year policy - Expires 5/2001 per occurrence $20,777 annual premium Special Events $2,000,000 CNA Insurance Company Worker's Compensation $250,000 PARSAC Excess Worker's Comp $10,000,000 PARSAC Source: Risk Management Division One year policy - Expires 7/1/01 Incl in liability insurance, varies per event One year policy - Expires 7/1/01 $357,443 annual premium One year policy -Expires 7/1/01 Included in workers comp premium CITY OF RANCHO CUCAMONGA MISCELLANEOUS STATISTICAL INFORMATION Date Of Incorporation November 22, 1977 Type of City General Law Form of Government Council/Manager Area 37.5 Square Miles Population 125,585 Number of Street Lights 10,306 Miles of Streets 502 Number of Signals 107 Fire Protection: Rancho Cucamonga Fire District Number of Stations Number of Firefighters and Officers Police Protection: Contracted with San Bernardino County Number of Stations Number of Swom Officers 5 73 1 91 Recreation and Culture: Number of Parks 22 with 254.8 acres Source: City of Rancho Cucamonga - Various Departments 140