HomeMy WebLinkAbout2000/06/30 Comprehensive Annual Financial ReportCity of Rancho Cucamonga,
California
Comprehensive .i 171! ua r
financial-
Wcport
Year Ended -!lune 30, 2000
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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
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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
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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
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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
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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
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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.
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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
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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
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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
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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
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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
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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:
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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
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December 15, 2000
The Honorable Mayor
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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.
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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)
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December 15, 2000
The Honorable Mayor
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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
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The Honorable Mayor
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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.
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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
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December 15, 2000
The Honorable Mayor
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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
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December 15, 2000
The Honorable Mayor
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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
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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
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December 15, 2000
The Honorable Mayor
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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.
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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
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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
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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
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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.
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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.
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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
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•
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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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:
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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
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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.
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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
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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.
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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
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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) %
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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
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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
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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
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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
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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
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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
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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
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$ 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
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$ 39,690
$ 1,018,905
$ 525,000
$ 300,000
50,000
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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
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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.
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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.
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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.
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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
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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
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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
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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.
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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.
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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
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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
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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
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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
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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
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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
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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
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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
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1
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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
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1
1
1
1
1
1
1
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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
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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
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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
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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
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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.
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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
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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
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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 $
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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
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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
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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
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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
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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
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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.
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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
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1 CITY OF RANCHO CUCAMONGA
DEMOGRAPHIC STATISTICS
■ LAST TEN FISCAL YEARS
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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
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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