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City of Rancho Cucamonga,
California
Comprehensive Annual
Financial Report
Year EndedJune 30, 2001
City of Rancho Cucamonga, California
Comprehensive Annual Financial Report
Year Ended June 30, 2001
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, 2001
TABLE OF CONTENTS
Page
Number
INTRODUCTORY SECTION
Letter of Transmittal
City Officials xxxi
Organization Chart xxxfl
Certificate of Achievement for Excellence in Financial Reporting xxxiii
FINANCIAL SECTION
AUDITORS' REPORT
Independent Auditors' Report
GENERAL PURPOSE FINANCIAL STATEMENTS
Exhibit A - Combined Balance Sheet - All Fund Types and Account Groups
Exhibit B - Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - All Governmental Fund Types
Exhibit C - Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual (Budgetary Basis) - All Governmental
Fund Types
4
6
Exhibit D - Combined Statement of Revenues, Expenses and Changes in Retained
Earnings - All Proprietary Fund Types 12
Exhibit E - Combined Statement of Cash Flows - All Proprietary Fund Types 13
Notes to Financial Statements 15
SUPPLEMENTARY SCHEDULES
Schedule 1 - Balance Sheet - General Fund 48
Schedule 2 - Statement of Revenues, Expenditures and Changes in Fund Balance 49
- General Fund
Schedule 3 - Schedule of Revenues, Expenditures and Changes in Fund Balance
- Budget and Actual (Budgetary Basis) - General Fund 50
Schedule 4 - Combining Balance Sheet - All Special Revenue Funds 58
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CITY OF RANCHO CUCAMONGA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2001
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
Schedule 16
Schedule 17
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 78
Combining Balance Sheet - All Capital Projects Funds 104
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances - All Capital Projects Funds 106
Combining Schedule of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual (Budgetary Basis) - All Capital
Projects Funds 108
Combining Balance Sheet - Internal 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
- Schedule of General Fixed Assets by Function and Activity
116
117
118
120
123
126
128
- Schedule of Changes in General Fixed Assets
By Function and Activity 130
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CITY OF RANCHO CUCAMONGA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2001
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION
General Governmental Expenditures by Function 131
General Governmental Revenues by Source 132
Assessed Valuation of All City Property 133
Property Tax Levies and Collections 134
Direct and Overlapping Property Tax Rate 135
Special Assessment Collections 136
Direct and Overlapping Bonded Debt 137
Legal Debt Margin (General Obligation Bonds) 138
Building Permits - Number of Permits Issued 139
Construction Activity - Building Permit Valuation 140
Demographic Statistics 141
Principal Taxpayers 142
Insurance Policies 14.3
Miscellaneous Statistical Information 144
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1 City of Rancho Cucamonga
1 Comprehensive Annual Financial Report
1 June 30, 2001
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1 Introductory Section
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T H E C 1 T Y 0 F
Q A N C K O CUCAMONGA
December 6, 2001
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, 2001 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 pnncipal 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, Soli 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 internal 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 Grace 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 6, 2001
The Honorable Mayor
and Members of the City Council
I. BACKGROUND INFORIIIATION
General Information:
The City of Rancho Cucamonga currently has an estimated population of 132,663 and
encompasses approximately 38.4 square miles. It is located between the cities of Upland to the
west, Ontario to the south, Fontana to the east and is in the western section of San Bernardino
County which is in the southern part of the State of California. The local economy 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 (the City) was incorporated in 1977 as a general law city under
the provisions of the Government Code of the State of California, and operates under the Council -
Manager form of city government. The City officials elected at large include a Mayor and four
City Council members, a City Clerk and a City Treasurer. The Mayor and Council members are
elected on a staggered basis for a term of four years. There is no limit on the number of terms an
individual can serve as Mayor or as Council members. The Mayor and City Council appoint the
City Manager.
Reporting Entity and Its Services:
The City has included within its reporting entity for financial reporting purposes all agencies for
which the City is financially accountable. These agencies include the Rancho Cucamonga
Redevelopment Agency, the Rancho Cucamonga Public Improvement Corporation, the Rancho
Cucamonga Fire Protection District, the Rancho Cucamonga Library and the Rancho Cucamonga
Public Financing Authority. The City provides accounting services to all these agencies.
The Rancho Cucamonga Redevelopment Agency (the Agency) is shown in the financial
statements in the Capital Projects Fund and the Debt Service Fund. The Rancho Cucamonga Fire
Protection District is reflected in the Special Revenue Fund. The Rancho Cucamonga Public
Improvement Corporation and the Rancho Cucamonga Public Financing Authority had no
activity as of June 30, 2001. 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 6, 2001
The Honorable Mayor
and Members of the City Council
are just two optimum items available as a selling tool. The primary focuses 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 Library provides current information, formal
education support, independent learning opportunities and life enrichment materials to the
residents of the City. The Rancho Cucamonga Public Financing Authority was established to
facilitate the financing and the refinancing of construction, expansion, upgrading and
improvement of the public capital facilities necessary to support the rehabilitation and
construction of residential and economic development within the City.
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 Toss 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.
December 6, 2001
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.
H. HIGHLIGHTS OF FISCAL YEAR 2000/01
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 General Motors,
Mercedes Benz Training Facility, and Mercury Insurance. 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 assisted three local businesses in bringing their machinery into electrical
code compliance. Since its introduction in 1994, 25 companies have participated in this program.
The Agency implemented the City's sixth annual Business Appreciation Week in May. Over 30
local business owners and 662 of their employees participated in this annual event. The Agency
is working with other City departments and also the Community Partners Group with IEEP 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 764 leads were generated as
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December 6, 2001
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, local utilities and the California Trade and Commerce Agency to work
cooperatively in business attraction and retention efforts. The Fax -on -Demand Program
continues to be successful, providing commercial/industrial real estate information to over 150
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 51
organizations, including 40 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 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 2000 CUED Gold Award, the 2000 CRA Award of Excellence and
the 2001 CGIA Outstanding Internet Award for using Web Technology for GIS Applications.
Major steps toward the development of Victoria Gardens Regional Shopping Center were
accomplished, including formation of a Community Facilities and completion of a Memorandum
of Understanding between the City, the developer, Forest City, and Lewis Investment. The
developers have begun land use and environmental processing of the project for City approval.
Canital 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 — First phase of the Foothill/Hermosa Storm Drain has been
completed. 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. The second phase of the project, which will construct
storm drain improvements from Church Street to Base Line Road are currently under design and
scheduled for construction late 2001. In addition, Phase I of the Lower Hermosa Storm Drain,
has completed construction. Construction of Phase H is scheduled to begin early 2002. Both
projects will provide much needed flood protection for businesses and residences located in the
southern portion of the project area.
Foothill Boulevard Median Island Project - Construction of the Foothill Boulevard Median
Island Project, located between Vineyard and Haven Avenue, was completed.
Fire Vehicle Maintenance Facility - Construction is progressing on the Fire Vehicle
Maintenance Facility, located on Jersey Boulevard, at Fire Station #4. Completion is anticipated
in late 2001. This facility will fulfill a much-needed function for our expanding Fire Department
fleet.
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December 6, 2001
The Honorable Mayor
and Members of the City Council
Affordable Housing
Rental Housing — The Agency continues to monitor rental projects that are operated by the
Southern California Housing Development Corporation (SCHDC), Northtown Housing
Development Corporation (NHDC), Allmark Properties, and Orange Housing. 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 large family units and Las Casitas which provides 14 one and
two bedroom units, all at affordable rents. The Pepperwood Apartments, operated by Allmark
Properties, has 46 affordable units. Villa Pacifica, operated by Orange Housing, provides 151
units at rents affordable to low income senior citizens.
Home Ownership — The First Time Homebuyer Program, funded by the Agency and offering
down payment assistance, currently has 22 families participating in workshops in anticipation of
qualifying for loans through the program. Ten families closed escrow during the fiscal year and
numerous participants refinanced their primary loan to receive reduced interest rates. 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 10 loans to families in Rancho
Cucamonga. Additionally, the FreshRate Program provides homebuyer assistance to qualified
households in the form of 101% financing. This FHA -qualified program combines down
payment and closing cost assistance with mortgage financing up to 101% of a home's appraised
value.
Engineering:
The Metrolink Expansion Project was completed this fiscal year. The project included the
construction of the second phase parking lot, which tripled the number of parking spaces
available for Metrolink commuters. The project also included the extension of the train platform,
additional parking for disabled persons, and the installation of electric vehicle charging stations.
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
third year we received this award. This section also received a $36,000 grant from the Califomia
Department of Conservation to promote litter abatement and recycling.
The second phase of the Foothill Boulevard Median Island project was completed from west of
Hermosa Avenue to Haven Avenue. In addition to the rnedian installation, this phase included
the widening of the bridge at Deer Creek Channel and the installation of a master plan storm from
the Channel to north of Church Street. The first phase of this project, from Vineyard Avenue to
west of Hermosa Avenue, was completed during FY 1999/2000. Design engineering of the final
phase of the Foothill Boulevard Median Island project, with limits from Vineyard Avenue to
Grove Avenue, has commenced.
An electronic service order request system was implemented in the facilities maintenance section
of Public Works. Several different departments within the city, including police, community
services, purchasing, personnel, and the library are using this electronic system to report
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December 6, 2001
The Honorable Mayor
and Members of the City Council
facilities -related service requests. Public Works staff can monitor all requests by computer and
produce reports and documentation of facts. For example we know that 94% of the 3,700 service
order requests received by Facilities Maintenance between January and June 2001 were
completed as of October 2001. The goal for the next fiscal year is to create a version of the
system that can be accessed through the city' Internet web page to accommodate residents'
requests.
The city's multi-year program to install missing wheelchair access ramps and reconstruct
noncompliant driveways along city streets continued during FY 2000/01 with facility installations
along Hermosa Avenue and a few isolated locations. A third phase of installations, along another
portion of I lermosa Avenue, was designed and construction is scheduled for 2001.
Design of the Phase III Tot Lot Renovation Project was completed. This project to renovate
existing tot lots in city parks to provide ADA accessibility and equipment repair includes
Heritage and East Beryl Parks. Construction will be completed during the 2001/02 fiscal year.
The city began converting the traffic signal lamps citywide to the LED type of lamp to
accommodate the installation of a battery back-up system. This system will keep the signal lights
functioning properly during electrical blackouts, thereby keeping the streets safe for traffic in our
community during energy crisis situations. In addition to the 94 traffic signals owned by the City,
we are installing the back-up system on the 30 signals owned by the state.
Throughout FY 2000/01 Engineering staff continued to coordinate meetings of the Route 210/30
Ad Hoc Task Force and participate in several community meetings with residents to discuss the
freeway design and construction. The majority of the bridges within the city have been
constructed and the last two, at Beryl and Amethyst, are scheduled for completion in Fall 2002.
The following capital projects were constructed during FY 2000/01:
• Wilson Avenue: median landscaping and trail construction in the parkway from east of
San Sevaine Road to Cherry Avenue
• 6th Street: street pavement rehabilitation projects from Haven to Milliken and from
Milliken to Charles Smith Avenue
• Banyan Street at Fredericksburg Avenue: traffic signal installation and street widening
project
• Demens Basin Trail: construction of an equestrian trail along the southerly and easterly
sides of the Demens Flood Control Detention Basin
• East Avenue at Victoria Street: this project installed a traffic signal, widened the
intersection for turning lanes, reconstructed a portion of the pavement on East Avenue,
and widened the street on the east side, north of the intersection for sidewalk installation
• Hermosa Avenue: pavement reconstruction, curb and gutter installation, bridge widening,
and storm drain installation from 4h to 8ih Streets
• Monte Vista: full width pavement reconstruction from Amethyst to Archibald
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December 6, 2001
The Honorable Mayor
and Members of the City Council
Planning:
Current Planning
During the 2000/01 fiscal year, the Current Planning section processed a number of major
development projects, permit entitlements, and special projects as summarized below.
Staff processed a total of 808 applications of all types, ranging from General Plan Amendments to
Home Occupation Permits.
Major development projects which were processed include:
• Costco relocation to former Auto Nation site on Nis 4th W/o I-15 Freeway
• The Arbors, a 288 -acre planned residential development
• Trammel Crow Company Master Plan at southeast comer of Milliken and Arrow
• GATX III and IV industrial warehouse distribution buildings on Milliken, north of Arrow
• 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 and master plan for "big box" retail building on west side of Vineyard, south of
Foothill
• Origen Rail Center — 847,828 square foot industrial warehouse on south side of Arrow,
east of I-15 freeway
• Lewis Tract 16000 — 306 apartments at northwest comer 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
• Target expansion of 52,320 square feet
• Trammel Crow Company 1,000,000 square foot warehouse at southeast corner of
Milliken and Arrow Route
• GATX III industrial warehouse distribution buildings at northeast corner of Milliken and
Arrow Route
• Cabot Distribution Center — 401,910 square foot warehouse at southwest corner of 6th
and Hermosa
• Cabot industrial warehouse on north side of Arrow, east of I-15 Freeway
• California Technology Center (former General Dynamics Building 602) on south side of
6th, east of Utica.
• Riverside Commercial Investors — 216,000 square foot industrial at southwest corner of
6th and Buffalo
• Tokai industrial building on Millenium Court
• Lewis Tract 16000 — 306 apartments at northwest comer of Church and Spruce
• Albertsons — northwest comer 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
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December 6, 2001
The Honorable Mayor
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• Sunrise Assisted Living Facility — 88 beds on south side of Base Line a Amethyst
• Valencia Commons Assisted Living Facility — 114 suites at southeast corner of 19th and
Hermosa
• Pacific Communities Builders — 282 single family homes on east side of Etiwanda, north
of Foothill
The Current Planning section was involved with many special projects including:
• General Plan Update
• Foothill Freeway
• Automated Permitting System implementation
• Route 66 Task Force — Visual Improvement Plan
• Sign Task Force
• Northtown Community Center
• Pacific Electric Inland Empire 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 2000/01 fiscal year, the Advance Planning section worked on a number of projects as
indicated below.
A City -initiated comprehensive update of the General Plan was completed in October 2001. The
intent was 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 one Development District Amendment, four Development
Agreements, three annexations, and five General Plan Amendments.
Five County and three governmental referrals were received and reviewed. Significant referrals
responded to include:
• Rancho Etiwanda Estates - 671 -single family residential units within Etiwanda North
Specific Plan
• A San Bernardino County Juvenile Detention Facility at the eastern City limits
• Napa Avenue Race Track Parking Expansion/Soccer Center
Historic Preservation accomplishments included the following:
• Three Properties were designated Landmarks which included Grandma Isaac's and
Charles Smith Residences and the Old Alta Loma School House.
• Isle House foundation completed and restoration commenced
• Maloof House Relocation Project completed
• RDA Preservation Revolving Fund Program Annual Implementation
• Historic Landmarks and Point of Interest sign identification project completed
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December 6, 2001
The Honorable Mayor
and Members of the City Council
Community Development Block Grant Administration
The Community Development Block Grant (CDBG) program met the goals of the Consolidated
Plan Annual Action Plan for the 2000/01 program year through the following activities:
Capital and Facility Improvement Programs
• Completion of Monte Vista street improvements
• The repair or replacement of 4,299 square feet of sidewalk throughout target
neighborhoods
• The removal of 20,780 square feet of graffiti throughout target neighborhoods
Home Improvement Programs
• The City Home Improvement Program assisted 50 households through 2 loans, 36
emergency grants, and 12 grants
• The Oldtimers Foundation Home Maintenance Program assisted 55 households with
minor home repairs
Public Services Programs
• Homeless Outreach, Programs & Education assisted 59 homeless individuals
• Foothill Family Shelter assisted 9 households with transitional shelter
• House of Ruth assisted 73 households
• The YMCA and YWCA programs assisted 127 youth
• The West End Hunger Program (SOVA) assisted 1,029 individuals
• The Inland Fair Housing and Mediation Board Fair Housing program assisted 67 persons
and their Landlord/Tenant program assisted 130 households
• The Oldtimers Foundation Senior Nutrition program assisted 857 persons
• The Rancho Cucamonga Public Library Family Literacy program assisted 46 youth
The 1999/2000 Consolidated Annual Performance and Evaluation Report (CAPER) and the
2001/02 Annual Action Plan were completed during the 2000/01 program year.
Building and Safety:
Building activity continued at an accelerated pace in fiscal year 2000/2001 with building
valuation exceeding $450 million. Single-family residential construction 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 State Model Codes including building, fire, plumbing, mechanical and electrical codes and
code enforcement of municipal code property maintenance standards in a coordinated
environment.
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December 6, 2001
The Honorable Mayor
and Members of the City Council
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 4,360,000 visits were made to the City's recreation facilities
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
The Rancho Cucamonga Senior Center more than lived up to its mission this last year. 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 Older Timers
Foundation. This past year marked a continued increase in the total number of recipients of this
vital service with 45,000 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. During FY 2000/01, 6,860 rides were provided for seniors to take them to the
Senior Center to join in the City's activities, visit with friends and enjoy a hot nutritious meal.
The Center celebrated 36 holiday and special events throughout the year. These fun -filled
programs featured talented entertainers, delicious food and most importantly a lot of fun and
fellowship.
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.
Snecial Events and Cultural/Performine Arts
A highlight for this Division during FY 2000/01 was the planning for the expansion of
cultural/performing art programs for community residents. Plans were undertaken to establish a
children's theater production for Summer 2001 of the American musical classic, Annie.
Community -wide special events sponsored by the Department continue to draw record numbers
in attendance, support and community interest.
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Some of the major community wide special events provided included:
• July 4"' Celebration — our first annual fireworks spectacular at Chaffey College. Nearly
4,700 community members enjoyed the daylong festivities that included a fun zone for
children, live entertainment and food vendors.
• Movies in the Park — a 6 -week annual series held during the months of July and August.
Twenty-five hundred (2,500) community members attended our showings of family-oriented
movies in the park at three different park sites throughout the City.
• Concerts in the Park — this annual 8 -week program was held at Red Hill Community Park.
Over seventy-five hundred (7,500) community members enjoyed an evening of music under
the stars.
• A Night of Magic — During August 2000 sensational illusions, fearless firethrowers and
amazing escape artistry entertained 2,000 community members of all ages at the Rancho
Cucamonga Epicenter.
• BUY.COM Inland Empire Open Golf Tournament — The Community Services Department
had a very visible role in this event, hosting the City's skybox on the 18th green for
dignitaries, staffing a booth in the Expo Village that promoted both the Community and the
Library Foundation and hosting the media tent for reporters covering the event at the Empire
Lakes Golf Course. The event took place from October 9th through 15th.
• The City's Annual Founders Day Parade and Celebration was held on November 11th. Our
parade theme was American Heroes and included entries from prominent heroes from history
to one youngster dressing up and riding on a float as his favorite hero, his Dad. Eleven
thousand (11,000) residents attended this two-part event.
• The 2"d Annual Holiday Extravaganza and Tree Lighting Ceremony was held in cooperation
with Lewis Retail Centers on December 7h. This fan -filled community event showcased
local chorale groups and strolling carolers. The festivities continued throughout the weekend
with a craft fair featuring local talent, handmade crafts, visits from Santa Claus and a very
popular taste -of -the -town.
• A Cinco de Mayo celebration was held for the community on May 5th. There were live
mariachis, ethnic dancers, fun -filled activities for children and traditional food vendors.
• Harvest Tuesdays — This year was the start of the City's first farmer's market, officially called
Harvest Tuesdays. The grand opening took place on June 5th, with the market open every
Tuesday from 5:00 — 8:00 p.m. through September 25that the Orchard Plaza shopping center.
Fresh fruit and vegetables, live entertainment, a kids grove and quality handmade crafts made
this the place to be every Tuesday night in Rancho Cucamonga.
• Park Openings — Two new neighborhood parks opened during the year. Mountain View and
Golden Oak Parks are each 5 -acre park sites that offer our community residents amenities
including play fields, tot lots, restroom facilities, on-site parking and much more.
Sports
Our Sports Division continues to be the leader in the Inland Empire for municipal sports and
aquatics. In fact, we were recognized this past year as the Agency of the Year by the Inland
Valley Municipal Athletic Association.
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 third time. One
hundred thirty (130) boys, ages 8-10 participated on thirteen (13) teams. The tournament was
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attended by one thousand, twenty (1,020) spectators from the communities of Riverside, Fontana,
Norco, Montclair, Jurupa, Colton and Rancho Cucamonga. Other sports activities included:
• PeeWee Sports for boys and girls, ages 3-5, experienced nearly 1,800 participants this year.
• Youth Flag Football — The youth sports program expanded this past year with the addition of
a new Youth Flag Football program. The program was started with over 150 boys and girls,
ages 6-13 participating in the inaugural season.
• Youth Basketball program, which is designed for youngsters ages 6-16 continued to burst at
the seams with one thousand, six hundred and fifty (1,650) participants.
• The Youth Roller Hockey program continued to provide youngsters, ages 6-15 with the
opportunity to play this exciting sport at the Epicenter Expanded Parking Lot.
Learn to Swim Program —During fiscal year 2000/01, the Department offered four sessions of
public swimming lessons for the community. Lessons were provided at both Alta Loma and
Etiwanda Iligh School pools. During the reporting period over 3,100 youngsters and adults
participated in group swimming lessons.
The R.C. Family Sports Center continues to be a very popular site. Over 147,000 community
members enjoycd the Sports Center programs and another 30,000 participated in open play
basketball and racquetball at the Center. The Sports Center has played a key role in revitalizing
the Orchard Plaza shopping center.
Teen Programs
The Teen Center has become a focal point for youth in the community and is open 5 -days a week
year round with extended hours during school vacations and the summer months. It offers a
variety of recreational activities for teens in 6th through 10th grade. A homework study room
located in the RC Family Sports Center opened in June 2001. The room has two computers with
Internet access available to teens to be able to do research and complete homework assignments.
Some of the activities offered include: workshops (budgeting, babysitting training, jobs skills,
securing financial aid for college and family safety) and special programs such as the College
Fair and Career Fair for teens.
The Teen Recreation Activity Club (TRAC), established in 1989, completed another successful
year full of events, fund raising and community service programs. During the surmner months
alone, teens volunteered over 2,492 hours of service by operating snack bars at the Movies in the
Park, the Concerts in the Park and the summer aquatic program. The very popular Night on the
Town Babysitting Program that is operated by TRAC provided 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 and the RC Sports
Camp. In all teen programs combined over 2,000 volunteer hours were logged.
The Teen Trips program offered fun venues for summer, winter and spring breaks. This year 339
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 October
2000 and May 2001. Over 800 community members were informed of safety issucs, protective
December 6, 2001
The Honorable Mayor
and Members of the City Council
equipment and new gear out on the market pertaining to skateboarding and in-line skating at these
special programs.
Youth Proerams
Playsehool, 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 (for tiny tots ages 1-5) and Kid Explorers youngsters (ages 5-10). Over 1,500 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 2001 — 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 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
Department's recreation program continued to strive for excellence in its program offerings. The
City uses a combination of City facilities, school sites and private businesses to offer over 300
classes for the community each quarter. More than 32,000 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
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class, offered most of our classes. This year, gross revenues for contract classes exceeded $1.6
million.
Volunteers
Throughout the year over 1,025 volunteers logged over 17,120 hours of service at a cost
saving value to the City of $239,700. 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 is estimated that over 1.6 million community members visited our City parks on a drop-in
basis during the fiscal year. In addition, 47,000 individuals enjoyed functions at our four
reservable parks that have a total of 11 picnic shelters.
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.
Lions West and East Community Centers, the Senior Center and to a lesser extent, the R.C.
Family Sports Center were available sites for community rental activities. Demand for space
during peak hours remains high. Revenue generated for all sites last year topped $100,200.
RCPark
In June 2000 the Community Services Department launched www.RCPark.com. This website
provides enhanced customer service for our residents by providing them access to Community
Services Department information 24 hours a day. The site features a comprehensive calendar of
events, descriptions of the current classes and activities offered by the department, park and
facility rental information and league standing for adult sports leagues. Soon residents will be
able to register for classes and activities as well as reserve a park shelter on-line.
Enicenter 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 California Affiliate of the Anaheim Angels. 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, 24 rentals took place at the Epicenter
totaling 48 days of activity. Commercial filming continued to be the number one rental activity at
the Epicenter. Other activities included used car sales, religious services, community functions
such as high school graduation ceremonies and community wide family activities.
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One special rental at the Epicenter this year attracted nearly 4,500 community members who
enjoyed a professional concert featuring the smooth resonance of Boyz II Men and the hot new
sound of O -Town, the newly formed group from the made -for -TV show, Making of the Band.
Grants
To augment City supported programs, the Department was successful in receiving three new
grants during the reporting period. This new funding provided resources for programs, services
and resources for families with children ages 0-5 over a period of three years (funding source:
Children and Families Commission for San Bernardino County); placement of Community
Services staff on high school campuses on a weekly basis to offer youngsters in the community
volunteer opportunities and other activities (funding source: San Bernardino County
Superintendent of Schools Office and the California Department of Parks and Recreation); and
opportunities for staff to increase the awareness of the need for wearing safety gear and
equipment while skateboarding and in-line skating (funding source: San Diego State University
Foundation and the California Center for Childhood Injury Prevention).
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 99 sworn officers, 32 general
employees and approximately 100 volunteers including Reserves, Citizen Patrol, and Explorers.
In addition to basic patrol services the Rancho Cucamonga Police Department provides additional
services including a Solution Oriented Policing Team (Community Based Policing), a Crime
Prevention Unit, D.A.R.E. Officers, School Resource Officers, a Bicycle Enforcement Team, a
Traffic Enforcement Unit including a Major Accident Team, and a very diversified and
experienced Detective Unit.
The City is rated year after year as one of the top 25 "safest" cities in the United States of
America with a population over 100,000. This annual statistic is by no mistake. The City of
Rancho Cucamonga and its Police Department share not only a great deal of pride regarding this
accomplishment they also enjoy a great working relationship as well. Together the City of
Rancho Cucamonga and its Police Department have provided the citizens with the type of safe
community other cities envy.
Within the last five years, the Police Department has submitted for and received several State and
Federal grants that have not only supplemented existing programs, they have also allowed the
Police Department to add additional personnel to expand its programs. The Department has hired
additional Officers, provided D.U.I equipment for safety and sobriety checks points.
The Police Department has also opened five satellite stations to provide extra security within
shopping centers as well as locations for Officers to conduct follow-up investigations and write
reports in their area or beat. The Police Department has also purchased a state-of-the-art "mobile
command post." This command post allows the Police Department to set up a modern on-site
command post during any major incident.
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Fire Department:
During the 2000/01 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
were made to capital, operational and personnel resources:
• Four (4) additional paramedic stipends and one (1) additional Hazardous Materials
Specialist stipend were added to the District's existing workforce in an effort to improve
both programs in response to the community's growth and increased service demands.
• A forty (40) hour, non-safcty EMS Coordinator position was added to the Fire District
staff. This position consolidated EMS responsibilities previously carried out by
firefighters on overtime allowance. This individual is responsible for but not limited to:
EMS program oversight, management, planning, training, evaluation, and quality control.
• The District purchased a new aerial ladder truck to replace the existing ladder truck
purchased in 1985/86. The anticipated delivery of the new truck is February 2002. This
purchase will allow for greater service reliability and the opportunity to put the existing
truck into reserve status.
• Acquisition of approximately one (I) acre of land has begun in the northeast portion of
the District for construction of proposed Fire Station 176.
• Completion of a state-of-the-art Fire Vehicle Maintenance Facility. This Facility, which
will be operational in late 2001, will provide improved emergency vehicle maintenance
progr ams.
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 28,000 new items added
to the library's collection. Popular children's programs were attended by over 11,000 youngsters.
364 programs were offered—that's more than one for every open day!
In 1999/2000 the Library received a State grant of $65,000—which paid for staff to create the
"Kidsmobilc" program. Featuring a bookmobile specializing in children's services and programs,
this unique partnership with the Community Services "FunMobile" was designed to increase
literacy in reading challenged youngsters 8-12 years.
$50,000 in new monies raised by the community through the Library Telethon were applied to the
purchase of children's books this year, doubling the budget for this high demand service.
Services supporting family literacy continued to highlight this years service program, with over
100 youngsters receiving tutoring from the popular "Back to Basics" program, and a continuation
of the Families for Literacy and Adult literacy programs.
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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 2000/01, the City added five new officers under the allocation of the COPS
Universal Hiring Grant, received approximately $84,170 of Local Law Enforcement Community
Block Grant monies for radios for the County -wide network system and received approximately
$143,420 of California Law Enforcement Program Grant monies for the purchase of high
technology 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. They are 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. In addition to these functions, the City
Manager's Office also 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 2000/01 fiscal year.
A summary of each of these projects by division follows.
Administration Division: The Administration Division of the Administrative Services
Department provides managerial direction to the department. Major projects include:
• Information Technology Committee: Staff developed and wrote the "specifications" for
the Information Technology Master Plan. The goal of the City's IT Master Plan is to
develop a longer range (3-5 year) plan that will identify information technology projects to
enhance the City's internal and external effectiveness and the services it provides to the
community, including residential, industrial and commercial customers. This Plan will
become a living document, which will be updated periodically to respond to the needs of the
community and changes in the technological environment. The IT Master Plan Committee
moved forward, entered into a competitive bid process and selected the firm of Deloitte and
Touche.
• Training Academy: Two years ago, staff established the City's first in-service training
academy. Through the City's consultants, The Centre for Organizational Effectiveness, the
executive training committee, the in -put and program evaluations from employees Citywide,
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the City has continued to refine, enhance and improve its training program as a "state-of-the-
art" program for the City that makes it progressive and unique. Recently, the executive
committee completed work with consultants and various focus groups of the City employees
to provide new curriculum to keep the City's program updated and relevant to the high
standards required to perform and deliver customer service.
Finance Department: The Finance Department of the Administrative Services Department
provides for the administration of financial activities such as payroll, accounts payable, accounts
receivable, audits, preparation and monitoring of the budget, revenue recording and tracking,
preparation of financial statements, and the establishment and maintenance of a fixed asset
inventory. During this fiscal year, the Finance Department accomplished the following:
• Budeet At -a -Glance: Staff developed a Budget -at -a -Glance pamphlet which is a very
brief summary of the City's General Fund budget. It is a tri -fold pamphlet that can be easily
handed out at the front counter to address day-to-day inquiries from citizens. The pamphlet
includes the following information: 1.) summary of services provided by function; 2.)
summary information in text and graphical format for the City's General Fund revenues and
expenditures budgets; 3.) brief paragraph entitled "Understanding the Budget" which
summarizes what the budget is used for and the resources that the City uses to provide a full
range of services; 4.) summary of useful facts about the City Rancho Cucamonga; 5.)
summary of the organizational values of the City; and 6.) listing of City Officials.
• Community Budeet Summary Guide: Staff developed a proposed Community Budget
Summary Guide, as a handout to the public as a summarized version of the City budget.
This document is a "boiled down" version of the City Budget and contains a "glitzy" booklet
filled with pictures, budget information about each department, concise, understandable data
and descriptions and the conversion of complicated data into friendly layperson language
that can be read expeditiously.
• Financial System: The Finance Department, in conjunction with the Bi -Tech Project
Implementation Team, met its goal of going live on the core financial modules of the City's
new financial software on October 1, 2000. The implementation of the new financial system
provides the following benefits to the City: 1.) automation of numerous processes currently
being done manually; 2.) interfacing of budget and general ledger modules (eliminates need
for IS to merge budget to general ledger); 3.) all component units of the City are on one
financial system (i.e., City, RDA and Fire District): 4.) City departments (on a phased -in
approach) have the ability to access timely financial information on-line; and 5.) report
writer function available to all users.
• Payroll and Human Resources System: The Finance Department, in conjunction with the
Human Resources Division, met its goal of going live on the payroll and human resources
modules of the new system on January 1, 2001.
Purchasing Division: The Purchasing Division of the Administrative Services Department is
authorized to procure services or goods at the best price, from the most responsive and
responsible vendor. It acts as the City's centralized procurement agent and authorizes all City
purchases by ordinance requirements. It is also charged with the disposition of surplus or
obsolete property as well as responsibility for the City's telecommunication needs. During this
period, the Purchasing Division accomplished the following:
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• Bids/Applications: The Purchasing Division continues to post bids to the City's Website.
Additionally, staff has recently added the City's first interacting on-line application thereby
enabling vendors who wish to be placed on the City's vendor list to apply on-line.
• Expanded Intranet Site: The Purchasing Division has also expanded its Intranet site with a
new Telephone Request Sheet that allows all City employees to request any telephone needs
on-line, via the Intranet site.
Personnel Division: The Personnel Division of the Administrative Services Department
administers the recruitment, selection, training, retention, disciplinary and compensation program
for the City. During this period, the Personnel Division accomplished the following:
• Publications on the Intranet: Staff has published on the Intranet and on the City's website
key documents including Memoranda of Understanding, Compensation, Classification Plan
and Personnel Rules and Regulations, RDA Newsletter (accessed through Internet),
Grapevine and City Manager's Weekly Newsletter.
Business License Division: The Business License Division of the Administrative Services
Department ensures compliance with City codes as they relate to business licenses, transient
occupancy and admission taxes. During this period the Business License Division accomplished
the following:
• Business License Uperadint Software: The Business License Division is in the process of
upgrading its system with state-of-the-art business license software. The existing business
license software has been in use for many years and has fallen behind the advancement of
modern technology. It has limited capability when it comes to storing and processing
information that is needed to operate the business license division efficiently. The new
software is a product of HdL Software, a subsidiary of the HdL Companies that specialize in
providing sales tax audit and analysis to local agencies. Highlights of the new system
include the following: advanced windows -based system; links with other data sets
including, sales tax, property tax, building permits, telephone directories, etc.; provides
management information about the business community such as business types and Standard
Industrial Classification (SIC) codes; provides rapid query system and summaries; processes
and tracks additional permits; batches processing of renewals; links department approvals to
user -defined business types; allows paperless department approvals; provides both standard
and user -defined reporting capability; and allows data to be exported to word processing and
spreadsheet programs.
Information Systems Division: The Information Systems Division of the Administrative
Services Department provides research and development in client server computer and personal
computer applications. The Information Systems Division continues to strive to be on the cutting
edge of technology, thus increasing the productivity and service levels to the City users and
patrons. The advances described are designed to progressively build upon the City's technology
base to improve, expand and respond to the demands of the public for vital services in police, fire,
safe roads, youth and adult recreation, tax and financial transactions, community and home
development and many more.
• ESCOM Class System Utilization: Completed work with the Community Services
Department to increase utilization of the ESCOM Class System at the Family Sports
December 6, 2001
The Honorable Mayor
and Members of the City Council
Complex and other City recreation facilities. The Division oversaw conversion to the new
system, developed an interface to the IFAS cashier module, and customized forms and
reports.
• Council Chamber Comnonent Ungrade: Staff, in cooperation with City vendors, updated
the City Council Chamber's multi -media components (VCR, Scan Converter) to provide
higher resolution presentations to the public.
• Point of Sales and Facility Rental Models: Staff implemented the Point of Sales and
Facility Rental modules to replace the Quadrant System and better integrate all related
cashier functions with the ESCOM Class System. These modules are in use at the Civic
Center, the Senior Center, Lions Center East and West, and the Family Sports Center.
• Oracle Database Ungrade: Staff is upgrading the Oracle database to the latest release.
This upgrade is an essential component of the City's emerging E -government strategy as it
allows access to the power of the Oracle database via the Internet.
• Internet Hieh Availability: This project is the cornerstone of the City's Internet access, E-
mail and E -government strategies. Maintaining a high degree of availability not only
maximizes employee productivity through provision of dependable Internet and E-mail
access, it also, more importantly, ensures ready business and citizen access to on-line City
services. Previously the City's computer infrastructure was vulnerable to failure from
several extemal (as well as internal) sources. The City now achieves reliable Internet access
through the use of two Internet Service Providers (ISPs) and by being its own ISP. ISP
connections are made via two separate data communication liens further reducing the City's
exposure to failure.
• Internet Web Site Update: In its support role as the City's "webmaster," Information
Systems provided the oversight and technical assistance necessary to develop and bring on-
line the interactive web site for the City of Rancho Cucamonga "kids"
(www.ranchokids.com). In addition, the City's main website received a "facelift" by
incorporating more advanced web technologies into its design. The "facelift" improves the
website's function as a marketing tool and as the City's Internet portal.
Geographic Information Systems Division/Special Districts Division: The Geographic
Information Systems/Special District Division of the Administrative Services Department
manages all the City's special assessment districts and provides geographical mapping of all City
functions including engineering, planning and building and safety. During this period, the
GIS/Special Districts Division accomplished the following:
• Central School District Partnershin: Established a Central School District partnership in
order to bring GIS into the middle schools. The District purchased the GIS software and
staff assisted with the installation at two middle schools — Ruth Musser Middle and
Cucamonga Middle School. Their first project was to create a school safety application to
map the geography of the schools' ingress and egress points, number of students, faculty,
staff, disabled special needs persons, fire equipment, first aid and possible command post
establishment for police and fire in the event of a major public safety staging effort (i.e., fire,
bomb threat, natural disaster or other similar events). This project has become a priority for
schools and public safety personnel after the events at Columbine High School in Colorado
and elsewhere. Staff facilitated a meeting with the District, Police, Fire and ESRI
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representatives from their K-12 program to discuss this project. On November 27, 2001
staff facilitated the kick-off meeting for the project. Staff will also be conducting the
software training for the teachers, as two members of the staff are certified ESRI arcView
trainers.
• Career Day: For the last two years, GIS staff has participated in Career Day with the goal
of promoting GIS as a possible career choice. Staff furnished the booth with material that
highlights the City's GIS program. For example, the booth contains maps that draw attention
to the City's data and analyses. Furthermore, the GIS staff provided educational material
that explained the concepts of GIS, and pamphlets provided by local universities that
promote their GIS courses and curriculum.
• GIS Day: On Nov 15th, 2000, we hosted a GIS day open house here at City hall. We
invited Several schools to come and learn about GIS. The Children learned how we use GIS
at the City and got hands on experience using a GPS unit. They also toured the Police
Mobile Command Center and the NPDES inspection vehicle. A film crew from ESRI was
on hand to capture some of our activities and used the footage create a GISDAY 2000
promotional video that features interviews with our Diane Williams and Ingrid Bruce
• Additional Districts: This year the City added two new Community Facilities Districts —
CFD 2000-01 is located east of Interstate 15 and is bordered by Foothill Boulevard to the
south, East Avenue to the east, Base Line Road to the north, Etiwanda Avenue to the west
and is intersected by Miller Avenue. The district was formed to build facilities such as,
streets, sewer, water, storm drains and landscaping. The site consists of approximately 63
acres known as South Etiwanda. CFD 2000-02 is located on either side of Milliken Avenue
and south of Foothill Boulevard. This district was :Formed to provide street improvements
required as a condition of approval for the development of the property within the district
including Milliken Avenue, Arrow Route Highway and Foothill Boulevard; such street
improvements included, but are not limited to, demolition and grading curbs, gutters and
sidewalks, traffic signals, entry features and signs, fire hydrants, storm drains, water and
sewer improvement, paving, striping, landscaping and irrigation improvements, public
utilities and appurtenances. The development includes industrial and commercial buildings
on approximately 138 acres.
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 are made by considering safety first, liquidity second and yield third.
December 6, 2001
The honorable Mayor
and Members of the City Council
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 2000, the Fire District issued a Tax and Revenue Anticipation Note (TRAN) in the
amount of $1,945,000 which was paid off in June 2001. 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 2000/01, 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
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 Additionally,
the City is self-funded for the first $100,000 of loss for workers' compensation claims and
purchases coverage for losses ranging from $100,000 to $10 million.
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 remain stable at level "A" service levels with no rate increases proposed
for the 2001/02 fiscal year. Our biggest challenge to these districts continues to be costs imposed
by other agencies that are not easily passed on because of Proposition 218 constraints.
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
December 6, 2001
The Honorable Mayor
and Members of the City Council
needs 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 Sheriff's Reserve
program, and an active and multi -disciplined Citizen's Patrol.
Fire and Life Safety programs are a vital element in meeting the public safety needs of our
community. Due to anticipated growth in the community arid an increased number of requests for
service, the Fire District budget for Fiscal Year 2001/02 proposes the following:
• The purchase of seventy (70) self-contained breathing apparatus (SCBA) in order to
replace and modernize our existing equipment and ensure continued firefighter safety and
well-being.
• The purchase of nine (9) Lifepak 900 Automatic External Defibrillators (AED) for
placement in the Senior Center, Civic Center, Library, Council Chambers and Sheriff
patrol cars. This purchase will be made as part of a community-based Automatic External
Defibrillator program that is intended to improve citizen heart failure survivability.
• The completion of land acquisition for the construction of new Fire Station 176, and
proceed in contract with WLC Architects for architectural design and engineering
services for the new building.
• The proposed purchase of a Commercial Water Tender for approximately $335,000.
Purchase of this new apparatus will allow the District to replace and reserve the current
1978 Water Tender. In addition to the age of the apparatus, other reasons for replacement
include its lack of modern firefighting capabilities and versatility.
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 projects included in the fiscal year 2001/02 Capital Improvement Program
(CIP) include installation of master plan storm drain on Hermosa Avenue from Church Street to
Base Line Road, major street projects include pavement rehabilitation of Amethyst from the new
freeway to Hillside, the rehabilitation of 6i° Street from Hellman to Archibald and from Archibald
to Hermosa, pavement rehabilitation of Arrow Route from Grove to Baker, and a widening and
pavement rehabilitation project on Milliken Avenue from 4th Street to 7th Street. Railroad
projects included in the CIP are upgrades of the crossings on 6th Street east of Archibald and on
Etiwanda Avenue south of Whitram Avenue. Park projects included in the CIP for FY 2001/02
include the design of 6 lighted soccer fields at the shared parking lot area for the speedway, the
design of a new 5 -acre park site north of Foothill Boulevard east of Etiwanda Avenue, and the
renovation of the existing tot lot at Old Town Park.
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
xxiv
December 6, 2001
The Honorable Mayor
and Members of the City Council
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.
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 $273.7 million reflects an
increase of approximately $32.4 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 2000/01, revenue in the combined governmental type funds amounted to
approximately $137.7 million which reflects an increase of $25,008,712 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
$ 73,273,783 53.2%
3,716,174 2.7%
576,094 0.4%
18,624,412 13.5%
16,647,340 12.1%
6,268,764 4.6%
11,069,090 8.0%
7,562,650 5.5%
$ 137,738,307 100.0%
Increase/
(Decrease)
From
1999/2000
$ 6,397,555
454,122
106,865
9,334,518
3,425,352
623,507
2,236,902
2,429,891
$ 25,008,712
Due to continued expansion and relocation of retail and commercial facilities in our community,
the City experienced a $6,397,555 increase in tax revenues. This is related primarily to a
$2,849,041 increase in property tax increment received by the Redevelopment Agency Debt
Service and Capital Projects Funds. Additionally, the City General Fund experienced increased
sales and use tax, utility user's tax and franchise fees in the amounts of $684,042, 548,451 and
$1,196,008, respectively.
Licenses and permits revenues grew primarily due to the increased development activity in the
City which resulted in a $399,687 increase in building permit fees. Additionally, business license
revenues grew $51,155 due to increased efforts by staff in the field to collect on delinquent
business licenses and identify new businesses within the City.
xxv
December 6, 2001
The Honorable Mayor
and Members of the City Council
Use of money and property increased $9,334,518 from the prior year primarily due to increased
interest income eamed on the City's investment portfolio and the application of an accounting
standard at year end which values the City's portfolio at current market value for financial
reporting purposes. The effect of applying the accounting standard increased net interest earnings
by $5,298,932. The investment portfolio grew by approximately 14% during fiscal year 2000/01.
The City's average rate of return increased from 6.18% for fiscal year 1999/2000 to 5.89% for
fiscal year 2000/01.
There were three new contributors to the overall $3,425,352 increase in intergovernmental
revenues: Regional Choice Transit Capital Improvement grant fund of $1,882,057, Traffic
Congestion Relief funds of $895,145 and California Law Enforcement Program funds of
$143,417. Additionally, motor vehicle in lieu fee revenue in the General Fund increased
$812,913.
The increase in charges for services was primarily due to increased development activity within
the City. Plan check fees and engineering fees increased $291,129 and $291,452, respectively.
Development impact fees also grew due to increased development activity within the City. Total
revenues grew by $2,236,902. Park development, beautification and systems development fees
increased $561,754, $468,644 and $1,096,778, respectively.
The increase in other revenues resulted from a $2,472,668 reimbursement from the County of San
Bernardino for the Hermosa Storm Drain project. This increase was offset by a $242,525
decrease in the General Fund due to fewer cost reimbursements from other agencies for work
done on City streets.
Expenditure Analysis
Expenditures in the governmental funds for 2000/01 totaled approximately $120.3 million for an
increase of $19.7 million from the previous year. The following table shows 2000/01
expenditures and other uses by function compared to the prior year:
xxvi
December 6, 2001
The Honorable Mayor
and Members of the City Council
Function
General government
Public safety
Public safety - fire district
Engineering and public works
Community development
Community services
Capital outlay
Debt service
Total Expenditures
Current
Exnenditures
$ 15,778,431
13,001,483
10,746,460
12,880,843
10,863,765
5,172,922
29,910,334
21,988,508
$ 120,342,746
Percent
of Total
13.1%
10.8%
8.9%
10.7%
9.0%
4.3%
24.9%
18.2%
100.0%
Increase/
(Decrease)
From
1999/2000
$ 888,959
1,157,835
586,529
2,686,768
1,221,591
580,401
14,723,189
(2,156,884)
$ 19,688,388
General government expenditures increased $888,959. The main contributor to this net increase
was a $1,359,269 increase in the General Fund, primarily related to a $1,015,348 increase in
general overhead expenditures for the construction of the City's new employee parking lot and
additional contract services. Additionally, Redevelopment Agency Debt Service and Capital
Projects Funds expenditures increase by a $240,587.
Public safety expenditures grew as a result of an increase in the cost of the City's contract with
the San Bemardino County Sheriff's Department to cover additional personnel costs.
Public safety — fire district expenditures increased $586,529 as a result of a full year of funding
for three firefighters hired in fiscal year 1999/2000, a new EMS Coordinator position that was
filled during the year, new equipment purchases including a new defibrillator for the paramedic
program, an underground fuel tank replacement at Fire Station #171 and general increases in the
cost of providing services to a growing population.
Engineering and public works expenditures increased $2,686,768 primarily due to expenditures in
the General Fund which increased $1,782,227, $1,279,034 of which related to Engineering -
Administration. These expenditures related to the purchase of land for the City's new employee
parking lot, traffic signal battery backup systems and standby generators for City facilities. The
remaining increase is due to certain System Development Special Revenue Fund expenditures
being classified as engineering and public works in the current year and as general government in
the prior year.
Community development expenditures increased $943,092 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 $580,401 of which $309,344 related to the General
Fund and $270,158 related to the Recreation Special Revenue Fund to expand the programs and
activities offered by the Community Services Department. (See Highlights of Fiscal Year
xxvii
December 6, 2001
The Honorable Mayor
and Members of the City Council
2000/01 section for further details). Additionally, the Library Services Special Revenue Fund
grew by $134,116 to enhance the programs and the book selection provided by the City's library.
These increases were offset by a $121,569 decrease in the Park Development Special Revenue
Fund due to decreased contract services needs.
Expenditures for capital outlay increased $14,723,189 overall primarily due to the acquisition of
capital facilities in two new Community Facilities Districts with a combined cost of $7,271,673.
Additionally, Regional Choice Transit Capital Improvement expenditures increased $1,769,792
due to the Metrolink station phase II project. Redevelopment Agency capital project expenditures
increased $5,681,724 as a result of the Lower Hermosa Storm Drain project and the Foothill
Boulevard Median Improvements. Redevelopment Agency Debt Service Fund expenditures
increased $1,864,935 as a result of the construction of the construction of the Fire Maintenance
Facility and the purchase of tools and equipment for the facility. These increases were offset by
decreased expenditures in the Landscape Maintenance Districts, Systems Development and
CDBG Special Revenue Funds of $526,767, $761,631 and $344,485, respectively, due to reduced
expenditures for certain recurring items.
Debt service costs decreased a net of $2,156,884 due to prior year debt issuance costs of
$2,975,829 not recurring offset by a slight increase in annual principal and interest costs.
Proprietary Fund Types:
Internal Service Funds
The City maintains intemal 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 (2000/01) and the previous (1999/2000) fiscal years:
2000/2001 1999/2000
Operating revenues $ 1,022,710 $ 903,970
Non-operating revenues 1,685,694 969,931
Operating transfers in 660,642
Total financing sources 3,369,046 1,873,901
Less: Operating expenses 1,266,192 1,514,076
Net income/(loss) $ 2,102,854 $ 359,825
These funds enable systematic amortization and replacement of various city equipment. These
internal service funds are currently fully funded.
xxviii
December 6, 2001
The Honorable Mayor
and Members of the City Council
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 (2000/01) and the previous (1999/2000) fiscal years:
2000/2001 1999/2000
Operating revenues $ 721,666 $ 758,529
Non-operating revenues 52,419 35,850
Operating transfers in 493,521 315,234
Total financing sources 1,267,606 1,109,613
Less• Operating expenses 1,702,080 1,600,703
Plus: Depreciation related
to contributed capital 429,992 429,992
Net income/(loss) $ (4,482) $ (61,098)
The Sports Complex Enterprise Fund had a net reduction in retained earnings of $4,482 during
Fiscal Year 2000/01.
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, 2001,
the general fixed assets of the City amounted to $128,876,942. This amount represents the
original cost of the assets, net of additions and deductions from July 1, 2000 to June 30, 2001 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 govemmental 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.
December 6, 2001
The Honorable Mayor
and Members of the City Council
VII. 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, 2000. The Certificate of Achievement is a prestigious national award recognizing
conformance with the highest standards for preparation of state and local government financial
reports.
In order to be awarded a Certificate of Achievement, a government unit must publish an easily
readable and efficiently organized comprehensive annual financial report, 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.
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 administrative staff of the
Administrative Services Department. We appreciate and would like to commend all the City
departments who assisted and contributed material to this document. We also recognize and
would like to acknowledge the Mayor and members of the City Council for their interest,
dedication, and constant support in planning and conducting the financial operations of the City
in a responsible and progressive manner.
Respectfully submitted,
Jack Lam, AICP
City Manager
Tamara L. Layne
Finance Officer
kePLQ
CITY OF RANCHO CUCAMONGA, CALIFORNIA
CITY OFFICIALS
JUNE 30, 2001
CITY COUNCIL
Name Term Expires
William J. Alexander Mayor 2002
Diane Williams Mayor Pro -Tem 2002
Paul Biane Council Member 2004
Grace Curatalo Council Member 2002
Bob Dutton Council Member 2004
ADMINISTRATION AND DEPARTMENT HEADS
City Manager and Executive Director of the
Rancho Cucamonga Redevelopment Agency
Deputy City Manager
City and Redevelopment Agency Attorney
Treasurer (term expires 2004)
City Clerk (term expires 2004)
Administrative Services Director
Building and Safety Official
Community Services Director
City Engineer
Finance Officer
Fire Chief
Library Director
City Planner
Police Chief
Redevelopment Agency Director
Jack Lam
Pam Easter
James L. Markman
James Frost
Debra Adams
Lawrence I. Temple
Bill Makshanoff
Kevin McArdle
Joe O'Neil
Tamara L. Layne
Dennis Michael
Deborah Clark
Brad Buller
Rodney Hoops
Linda Daniels
City Treasurer
'Administrative I I Building and
Services Safety
City of Rancho Cucamonga
Organization Chart
Community
Services
City Council
City Manager I
11 Engineering,Law
Public Works Enforcement
& Maintenance
Fire
District
Library
Services
City Clerk
Planning I I Redeve opment I
Agency
I 11111 N M e M M S E e I IIIIII MI M N N S I NM
1
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1 Certificate of
1 Achievement
for Excellence
1 in Financial
1 Reporting
1
1 City of Rancho Cucamonga,
California
Presented to
1 For its Comprehensive Annual
1 Financial Report
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for the Fiscal Year Ended
June 30, 2000
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 govemment accounting
and financial reporting.
reside?St
Executive Director
III 114111111 I111111
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1 City of Rancho Cucamonga
1 Comprehensive Annual Financial Report
1 June 30, 2001
1
1 Financial Section
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Lance 203 North Brea Boulevard
Suite 203
Soil & Brea, CA 92821-4056
Lunghard (714) 672-0022
LLP Fax (714) 672-0331
CERTIFIED PUBLIC ACCOUNTANTS "^ ^ Islcpas.com
City Council
City of Rancho Cucamonga
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
INDEPENDENT AUDITORS' REPORT
de
It�i
pKK1VERSARY
19791999
Brandon W. Burrows
Donald L. Parker
Michael K. Chu
David E. Hale
A ProfessIona! Corporation
Donald G. Slater
Richard K. Kikuchi
Retired
Robert C. Lance
1914-1994
Richard C. Solt
Fred J. Lunghard, Jr.
192&1999
We have audited the general purpose financial statements of the City of Rancho
Cucamonga, as of and for the year ended June 30, 2001 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 and
Government Auditing Standards issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the 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, 2001, 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.
In accordance with Government Auditing Standards, we have also issued our report dated
October 11, 2001 on our consideration of the City of Rancho Cucamonga's internal control over financial
reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants.
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.
The scope of our audit did not include the supplemental statistical schedules listed in the table of contents
and we do not express an opinion on them.
October 11, 2001
MEMBER
CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
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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.
Governmental Fund Types - includes General, Special Revenue, Debt Service and Capital Projects Funds
through which most governmental functions are financed.
Proprietary Fund Tvpes - 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 Tvpes - 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 Citys General Fixed Assets and
General Long -Term Obligations.
3
CITY OF RANCHO CUCAMONGA
COMBINED BALANCE SHEET - ALL FUND TYPES
AND ACCOUNT GROUPS
JUNE 30, 2001
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)
Due from other funds (Note 12)
Deposits
Prepaid charges
Advances to other funds (Note 12)
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
Total Assets and Other Debits
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 12)
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
GOVERNMENTAL FUND TYPES
Debt Service
Special Redevelopment
General Revenue Agency
$ 51,369,205
3,620,857
5,522,456
968,300
24,911,145
$ 86,391,963
$ 1,737,286
536,090
2,090,600
27,785
16,589,919
226,847
21,208,527
12,506,137
52,677,299
65,183,436
$ 86,391,963
$ 55,811,219 $ 24,064,977
10
904,172
97,859
2,420,160
172,765
51,530
Capital
Protects
$ 105,146,094
143
15,752,745
15,339,942
1,644,973
430,500
$ 58,455,674 $ 25,067,018 $ 138,314,397
$ 1,668,742
485,150
948,528
5,000
781,713
385,184
212,041
300,000
4,786,358
14,536,953
7,131,416
32,000,947
53,669,316
$ 58,455,674
See Notes to Financial Statements
4
$ 2,037,243
15,150
611
2,053,004
$ 504,753
53,864
6,613,405
7,172,022
1,101,818 44,468,626
21,912,196 85,442,491
1,231,258
23,014,014 131,142,375
$ 25,067,018 $ 138,314,397
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
FIDUCIARY
PROPRIETARY FUND TYPES FUND TYPE
Enterprise Internal
Sports Complex Service Agency
$ 52,226 $ 20,084,008 $ 22,783,768 $
791,740
27,030 136,412 132,646
21,780,763 2,420,045
$ 21,860,019 $ 22,640,465
ACCOUNT GROUPS
General General
Fixed Long -Term
Assets Obligation
128,876,942
$ 23,708,154 $ 128,876,942
$ 100,873 $ 104,969 $ 105,975 $
28,179 14,616
10,759,634
12,827,929
129,052 104,969 23,708,154
20,809,301
161,749,156
$ 182,558,457
Exhibit A
Page 2 of 2
TOTALS
(Memorandum Only)
2001 2000
$ 279,311,497
791,893
15,752,745
22,581,219
7,438,053
430,500
1,019,830
24,911,145
153,077,750
20,809,301
161,749,156
$ 687,873,089
$ - $ 6,259,841
- 1,064,035
2,305,766 5,344,894
10,818,498
7,438,053
385,795
16,801,960
156,611 383,458
12,827,929
24,611,145 24,911,145
143, 050, 000 143, 050, 000
12, 434, 935 12, 434, 935
$ 242,534,053
1,204
16,537,745
18,581,220
3,831,116
430,500
1,018,905
22,274,237
150,388,111
19,449,035
165,327,788
$ 640,373,914
$ 4,362,766
839,573
4,747,210
9,793,504
3,831,116
360,795
14,101,972
91,294
124,420
9,073,578
22,274,237
146,875,000
13,675,928
182,558,457 241,720,543 230,151,393
19,453,030 3,750,000 - - 23,203,030 23,633,022
128,876,942 - 128,876,942 124,088,494
2,277,937 18,785,496 - 21,063,433 21,234,712
72,613,534 63,811,302
167,163, 402 153, 590, 907
- - 33,232,205 23,864,084
21,730,967 22,535,496 - 128,876,942 446,152,546 410,222,521
$ 21,860,019 $ 22,640,465 $ 23,708,154 $ 128,876,942 $ 182,558,457 $ 687,873,089 $ 640,373,914
5
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, 2001
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 government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Debt issuance costs
Total Expenditures
Excess of Revenues over
(under) Expenditures
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Contibution to agency fund
Contribution from property owner
Sales of fixed assets
Proceeds of long-term debt
Payment to refund escrow agent
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
$ 27,377,961
3,716,174
573,389
4,404,932
7,004,125
4,167,298
4,360,712
51,604,591
10,169,022
12,525,495
9,105,422
5,187,166
2,038,904
90,646
4,350
39,121,005
12,483,586
2,622
(2,202,385)
(2,199,763)
GOVERNMENTAL FUND TYPES
Debt Service
Redevelopment
Agency
Special
Revenue
$ 18,198,484
2,705
3,808,604
7,761,158
2,101,466
11,020,590
636,710
43,529,717
2,109,923
460,964
10,746,460
3,682,028
5,676,599
3,134,018
5,888,985
85,000
2,538
$ 20,917,079
1,075,958
21,993,037
1,199,230
Capital
Projects
$ 6,780,259
9,334,918
1,882,057
48,500
2,565,228
20,610,962
2,300,256
15,024
93,393
2,976,217 21,045,132
10,630,900
5,562,462
885,093
4,727,519
31,786,515 20,368,809 29,066,417
11,743,202 1,624,228
1,250,237 8,708,019
(204,637) (8,742,779)
(975,000)
3,253
1,048,853
$ 10,283,823 $ 12,792,055 $
$ 54,899,613
54,899,613
10,283,823
$ 65,183,436
(8,455,455)
4,120,686
(4,085,926)
7,271,673
3,001
9,136,908
(1,009,760) 16,446,342
614,468 $ 7,990,887
$ 40,815,646 $ 22,399,546
61,615
40,877,261
$ 123,151,488
22,399,546 123,151,488
12,792,055 614,468
$ 53,669,316 $ 23,014,014
See Notes to Financial Statements
6
7,990,887
$ 131,142,375
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
TOTALS
(Memorandum Only)
2001 2000
$ 73,273,783 $ 66,876,228
3,716,174 3,262,052
576,094 469,229
18,624,412 9,289,894
16,647, 340 13,221, 988
6,268,764 5,645,257
11,069,090 8,832,188
7,562,650 5,132,759
137, 738, 307 112, 729, 595
15,778,431 14,889,472
13,001,483 11,843,648
10,746,460 10,159,931
12,880,843 10,194,075
10,863,765 9,642,174
5,172,922 4,592,521
29,910,334 15,187,145
11, 691, 639 10, 639, 492
10,296,869 10,530,071
- 2,975,829
120,342,746 100,654,358
17, 395, 561 12, 075, 237
14,081,564 20,320,256
(15,235,727) (20,635,490)
(975,000) (975,000)
7,271,673 -
6 254 10
9,136,908 63,396,189
(46,475,000)
14, 285, 672 15, 630, 965
$ 31,681,233 $ 27,706,202
$ 241,266,293
61,615
241,327,908
31,681,233
$ 273,009,141
$ 213,415,822
144,269
213,560,091
27,706,202
$ 241,266,293
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, 2001
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 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
Contribution to Agency Fund
Contribution from property owner
Sale of fixed assets
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 (Note 1)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) - Budgetary
Classifications
Other Adjustments:
To record excess of Revenues and Other
Sources over (under) Expenditures and Other
Uses for nonbudgeted funds (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
vartance-
Favorable
Budget Actual (Unfavorable)
$ 27,162,220 $ 27,377,961
3,627,330 3,716,174
492,840 573,389
2,821,060 4,404,932
6,970,570 7,004,125
4,300,420 4,167,298
4,198,730 4,360,712
49,573,170 51,604,591
12,002, 735 10, 687,197
12, 600, 480 12, 534, 833
11,168, 024 10, 678, 818
5,933,895 5,734,380
2,147,300 2,082,392
90,646 90,646
4,350 4,350
43,947,430 41,812,616
5,625,740 9,791,975
30,240 2,622
(1,614,410) (2,202,385)
(1,584,170)
4,041,570
4,041,570
$ 215,741
88,844
80,549
1583,872
33,555
(133,122)
161,982
2,031,421
1,315,538
65,647
489,206
199,515
64,908
2,134,814
4,166,235
(27,618)
(587,975)
(2,199,763) (615,593)
7,592,212 3,550,642
2,691,611 2,691,611
10,283,823 6,242,253
$ 4,041,570 $ 10,283,823 $ 6,242,253
$ 54,899,613 $ 54,899,613 $
54,899,613 54,899,613
4,041,570
$ 58,941,183
See Notes to Financial Statements
8
10,283,823 6,242,253
$ 65,183,436 $ 6,242,253
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
SPECIAL REVENUE FUNDS
variance -
Favorable
Actual (Unfavorable)
Budget
$ 17,329,020
1,500
2,431,130
7,584,090
2,247,090
11,120,120
537,740
41,250,690
2,360,680
460,817
11,245,712
4,324,620
7,324,550
3,458,290
10,325,186
85,000
2,538
39,587,393
1,663,297
5,455,320
(38,602)
13,620
5,430,338
7,093,635
7,093,635
$ 18,198,484
$ 869,464
2,705 1,205
3,804,650 1,373,520
7,469,220 (114,870)
2,101,466 (145,624)
10,532,540 (587,580)
636,710 98,970
42,745,775 1,495,085
2,116,728 243,952
460,964 (147)
10,801,017 444,695
3,989,669 334,951
5,771,409 1,553,141
3,197,677 260,613
8,221,986 2,103,200
85,000
2,538
34,646,988
8,098,787
1,248,607
(31,781)
3,253
1,220,079
9,318,866
2,860,473
12,179,339
612,716
4,940,405
6,435,490
(4,206,713)
6,821
(10,367)
(4,210,259)
2,225,231
2,860,473
5,085,704
612,716
$ 7,093,635 $ 12,792,055 $ 5,698,420
$ 40,815,646 $ 40,815,646 $
61,615
40,815,646 40,877,261
7,093,635
$ 47,909,281
12,792,055
$ 53,669,316 $
61,615
61,615
5,698,420
Exhibit C
Page 2 of 4
DEBT SERVICE FUNDS
REDEVELOPMENT AGENCY
variance -
Favorable
Budget Actual (Unfavorable)
$ 19,461,646 $ 20,917,079 $ 1,455,433
1,075,958
37,320
19,498,966 21,993,037
1,279,130
4,370,460
1,204,581
4,072,684
1,075,958
(37,320)
2,494,071
74,549
297,776
10,630,900 10,630,900 -
8,543,440 5,562,462 2,980,978
24,823,930 21,470,627 3,353,303
(5,324,964) 522,410 5,847,374
11,197,440 8,708,019 (2,489,421)
(8,742,779) (8,742,779)
(975,000) (975,000)
1,479,661
(3,845,303)
(3,845,303)
(1,009,760)
(487,350)
1,101,818
614,468
(2,489,421)
3,357,953
1,101,818
4,459,771
$ (3,845,303) $ 614,468 $ 4,459,771
$ 22,399,546 $ 22,399,546 $
22,399,546 22,399,546
(3,845,303) 614,468 4,459,771
5,760,035 $ 18,554,243 $ 23,014,014 $ 4,459,771
9
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, 2001
CAPITAL PROJECTS FUNDS
variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 6,235,530 $ 6,780,259 $ 544,729
Licenses and permits --
Fines and forfeits - -
Use of money and property 84,940 9,334,213 9,249,273
Intergovernmental 2,356,000 1,882,057 (473,943)
Charges for services - -
Development fees 47,000 48,500 1500
Other 95,250 2,565,228 2,469,978
Total Revenues 8,818,720 20,610,257 11,791,537
Expenditures:
Current:
General government 3,211,100 2,773,608 437,492
Public safety 25 220 15,024 10,196
Public safety - fire protection - - -
Engineering and public works 118,000 93,393 24,607
Community development - -
Community services
Capital outlay 31,684,480 35,157,960 (3,473,480)
Debt service:
Principal 275,860 885,093 (609,233)
Interest and fiscal charges 261,980 4,727,519 (4,465,539)
Total Expenditures 35,576,640 43,652,597 (8,075,957)
Excess of Revenues over
(under) Expenditures (26,757,920) (23,042,340) 3,715,580
Other Financing Sources (Uses):
Operating transfers in 1,914,795 4,120,686 2,205,891
Operating transfers out (4,107,415) (4,085,926) 21,489
Contribution to Agency Fund - - -
Miscellaneous 6,058,990 6,058,990
Sale of fixed assets - 3,001 3,001
Proceeds of long-term debt 11,824,030 9,136,908 (2,687,122)
Total Other Financing
Sources (Uses) 9,631,410 15,233,659 5,602,249
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) (17,126,510) (7,808,681) 9,317,829
Adjustments:
To adjust for encumbrances (Note 1) - 15,798,863 15,798,863
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) - Budgetary
Classifications (17,126,510) 7,990,182 25,116,692
Other Adjustments:
To record excess of Revenues and Other
Sources over (under) Expenditures and Other
Uses for nonbudgeted funds (Note 1) - 705 705
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ (17,126,510) $ 7,990,887 $ 25,117,397
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 123,151,488 $ 123,151,488 $
Restatements (Note 13) -
Beginning of Fiscal Year - as restated 123,151,488 123,151,488 -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) (17,126,510) 7,990,887 25,117,397
End of Fiscal Year (Exhibit A) $ 106,024,978 $ 131,142,375 $ 25,117,397
See Notes to Financial Statements
10
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
TOTALS (MEMORANDUM ONLY)
20111
Budget
$ 70,188,416
3,627,330
494,340
5,337,130
16,910,660
6,547,510
11,167,120
4,869,040
119,141,546
18,853,645
13,086,517
11,245,712
15,610,644
13,258,445
5,605,590
46,380,126
11,082,406
8,812,308
143,935,393
(24,793,847)
18,597,795
(14,503,206)
(975,000)
13,620
11,824,030
14,957,239
(9,836,608)
(9,836,608)
$ (9,836,608)
$ 241,266,293
241,266,293
(9,836,608)
$ 231,429,685
Actual
$ 73,273,783
3,716,174
576,094
18,619,753
16,355,402
6,268,764
10,581,040
7,562,650
136,953,660
16,782,114
13,010,821
10,801,017
14,761,880
11,505,789
5,280,069
47,452,630
11,691,639
10,296,869
141,582,828
(4,629,168)
14,079,934
(15,062,871)
(975,000)
6,058,990
6,254
9,136,908
13,244,215
8,615,047
22,452,765
31,067,812
613,421
$ 31,681,233
$ 241,266,293
61,615
241,327,908
31,681,233
$ 273,009,141
11
variance -
Favorable
(Unfavorable)
$ 3,085,367
88,844
81,754
13,282,623
(555,258)
(278,746)
(586,080)
2,693,610
17,812,114
2,071,531
75,696
444,695
848,764
1,752,656
325,521
(1,072,504)
(609,233)
(1,484,561)
2,352,565
20,164,679
(4,517,861)
(559,665)
6,058,990
(7,366)
(2,687,122)
(1,713,024)
18,451,655
22,452,765
40,904,420
613,421
$ 41,517,841
61,615
61,615
41,517,841
$ 41,579,456
Exhibit C
Page 4 of 4
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, 2001
Operating Revenues:
Charges for services
Rents
Total Operating Revenues
Operating Expenses:
Salaries and benefits
Maintenance and operations
Contractual services
Vehicle and equipment maintenance
Depreciation
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues:
Taxes
Interest income
Gain on sale of fixed assets
Miscellaneous
Total Nonoperating Revenues
Net Income (Loss) Before Operating Transfers
Operating transfers In
Net Income (Loss)
Add back depreciation related to contributed capital
Increase (Decrease) in Retained Earnings
Retained Earnings:
Beginning of Fiscal Year - as previously reported
Restatements
Beginning of Fiscal Year - as restated
Increase (Decrease) in Retained Earnings
End of Fiscal Year
Enterprise Internal
Sports Complex Service
$ 480,416 $ 1,022,710
241,250 -
721,666 1,022,710
588,786
372,267
297,114
9,262
434,651
710,475
555,717
1,702,080 1,266,192
(980,414)
37,749
177
14,493
52,419
(927,995)
493,521
(434,474)
429,992
$ (4,482)
$ 3,315,268
(1,032,849)
2,282,419
(4,482)
$ 2,277,937
TOTALS (Memorandum Only
Year ended June 30L
2001 2000
$ 1,503,126 $ 1,387,020
241,250 275,479
1,744,376 1,662,499
588,786 479,411
372,267 375,918
297,114 266,308
719,737 1,159,744
990,368 833,398
2,968,272 3,114,779
(243,482) (1,223,896) (1,452,280)
1,645,592
40,102
1,685,694
37,749
1,645,769
40,102
14,493
1,738,113
35,001
969,931
849
1,005,781
1,442,212 514,217 (446,499)
660,642 1,154,163
1,668,380
429,992
$ 2,098,372
2,102,854
$ 2,102,854
315,234
(131,265)
429,992
$ 298,727
$ 17,919,444 $21,234,712 $ 17,525,535
(1,236,802) (2,269,651) 3,410,450
16,682,642
2,102,854
$ 18,785,496
See Notes to Financial Statements
12
18,965,061
2,098,372
$ 21,063,433
20,935,985
298,727
$ 21,234,712
CITY OF RANCHO CUCAMONGA Exhibit E
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30, 2001
TOTALS (Memorandum Only
Enterprise Internal Year ended June 30,
Sports Complex Service 2 0 0 1 2 0 0 0
Cash Flows from Operating Activities:
Operating Loss $ (980,414) $ (243,482) $ (1,223,896) $ (1,452,280)
Adjustment to reconcile Operating Income to Net Cash:
Depreciation 434,651 555,717 990,368 833,398
Miscellaneous income 14,493 - 14,493 849
Changes in Assets and Liabilities:
(Increase) decrease in accounts receivable 3,371 839 4,210 (22,241)
(Increase) decrease in interest receivable (78,143) (78,143) 8,755
Increase (decrease) in accounts payable 44,363 (367,615) (323,252) 167,371
Increase (decrease) in accrued payroll payable 4,315 - 4,315 12,039
Increase (decrease) in due to other funds - - (139,049)
Total Adjustments 501,193 110,798 611,991 861,122
Net Cash Provided (Used) by Operating Activities (479,221) (132,684) (611,905) (591,158)
Cash Flows from Noncapital Financing Activities:
Taxes 37,749 - 37,749 35,001
Operating transfers in 493,521 660,642 1,154,163 315234
Net Cash Provided (Used) by Noncapital
Financing Activities 531,270 660,642 1,191,912 350,235
Cash Flows from Capital and Related Financing Activities:
Acquisition of fixed assets
Proceeds from sale of fixed assets
Net Cash Provided (Used) by Capital and
Related Financing Activities
(1,161,210)
40,102
(1.121,108)
(1,161,210) (2,010,928)
40,102 -
(1,121,108) (2,010,928)
Cash Flows from Investing Activities:
Interest income 177 1,645,592 1,645,769 969,931
Net Cash Provided (Used) by Investing Activities 177 1,645,592 1,645,769 969,931
Net Increase (Decrease) in Cash and Investments 52,226 1,052,442 . 1,104,668 (1,281,920)
Cash and Investments at Beginning of Year - 19,031,566 19,031,566 20,313,486
Cash and Investments at End of Year $ 52,226 $ 20,084,008 $20,136,234 $ 19,031,566
0
SCHEDULE OF NONCASH TRANSACTIONS
There were no non-cash transactions during the fiscal year.
See Notes to Financial Statements
13
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CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2001
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 California and enjoys all the rights and privileges applicable to a General Law
City. It is governed by an elected five -member board. As required by generally accepted
accounting principles, these financial statements present the City of Rancho Cucamonga
(the primary government) and its component units.
The inclusion of an organization within the scope of the reporting entity of the City of
Rancho Cucamonga is based on the provision of GASB Statement No. 14. The blended
component units discussed below, although legally separate entities are in substance part
of the govemment operation and so data from these component units has been combined
herein. The following criteria were used in the determination of the blended component
units:
1. The members of the City Council also act as the governing body of the Rancho
Cucamonga Redevelopment Agency, the Rancho Cucamonga Public Improvement
Corporation, the Rancho Cucamonga Fire Protection District, the Rancho
Cucamonga Library and the Rancho Cucamonga Public Financing Authority.
2. The Agency, the Improvement Corporation, the Fire Protection District, the Library
and the Public Financing Authority are managed by employees of the City. A
portion of the City's personnel costs are billed to these component units each year
as appropriate.
3. The City, the Agency, the Improvement Corporation, the Fire Protection District, the
Library and the Public Financing Authority are financially interdependent. They
provide financial benefit/burden to the City.
Blended component units:
The Rancho Cucamonga Redevelopment Agency was established on May 20, 1981
pursuant to the State of California Health and Safety Code, Section 33000. Its purpose
is to prepare and carry out plans for the improvement, rehabilitation and development
of blighted areas within the territorial limits o1 the City of Rancho Cucamonga. Separate
financial statements may be obtained from the Agency.
The Rancho Cucamonga Public Improvement Corporation was incorporated on
November 14, 1988 under the Non -Profit Public Benefit Corporation Law of the State of
California. The Corporation was established for charitable purposes including
rendering financial assistance to the City by financing, acquiring, constructing,
improving and leasing public improvements tor the benefit of residents of the City and
the surrounding area. Separate financial statements are not available for the
Corporation.
15
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
1
The Rancho Cucamonga Fire Protection District (formerly, Foothill Fire Protection
District) was a special district formed by the County of San Bernardino for the purpose
of fire suppression within its boundaries. Effective July 1, 1989, operations of this
district were taken over by the City of Rancho Cucamonga. The district still operates
as a separate special district; however, now it is under the control of the City of Rancho
Cucamonga instead of the County of San Bernardino. Separate financial statements are
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 Title
1 of the California Government Code. Its purpose is to facilitate the financing and the
refinancing of construction, expansion, upgrading and improvement of the public
capital facilities necessary to support the rehabilitation and construction of residential
and economic development within the City.
b. Description of Funds
Fund Accounting Systems
Governmental accounting systems are organized and operated on a fund basis. A Lund
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 Tvpes
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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).
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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 Tvpes
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.
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'.
Governmental 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 focus. This means that all assets and all liabilities
(whether current or noncurrent) associated with their activity are included on
17
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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:
Computer Equipment
Automotive Equipment
Other Equipment
3-5 years
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
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 Govemment 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.
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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, 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.
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, fines 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 lst 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.
19
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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 for 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
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 2000-2001, the following funds had no adopted annual budgets:
SB 140
FETSIM Grant
Lower Etiwanda Drainage
Major Urban Resource Library Grant
Adult Education Act Grant
Youth Service Materials Grant
Teen Connection Program Grant
Assessment Districts 82-1
CFD 2000-01 South Etiwanda
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
20
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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 (GAAP) 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 Governmental Funds presents comparisons of the legally
adopted budget with actual data on the budgetary basis. The difference between the
budgetary basis and GMP 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.
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 after 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.
21
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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, 2001, $226,847
is reported as a short-term liability in the General Fund and $156,611 is reported in
the General Long -Term Debt Account Group to fund material long-term judgments
and 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.
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 Vacation
Type Prior Calendar Year Conversion Rate
Shift 108 - 144 hours one - half
Shift 72 - 108 hours one - fourth
40 hour 72 - 96 hours one - half
40 hour 48 - 72 hours one - fourth
Upon service retirement of a public safety employee the option exists to sell back
up to one-half of total accumulated sick time or have the time credited toward
service in accordance with the Public Retirement Law. All unused sick leave is
forfeited upon termination, other than for normal retirement.
22
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Post -Employment Benefits
Note 2:
Note 3:
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 16
retirees was $74,202 for the fiscal year ended June 30, 2001.
Stewardship, Compliance and Accountability
Excess of expenditures over appropriations in individual funds at the departmental level are as
follows:
General Fund:
General Government:
General overhead
Public Safety:
Animal control
Engineering and Public Works
Project management
Special Revenue funds:
Park Development
Community services
Beautification
Engineering and public works
COPS Program Grant
Public safety
Capital Project Funds:
CFD 2000-02 Rancho Cucamonga
Corporate Park:
Expenditures Appropriations
$ 2,144,950
355,504
136,951
189,088
335,346
200,147
$ 2,068,630
354,740
131,990
171,900
257,550
200,000
Excess
$ 76,320
764
4,961
17,188
77,796
147 ,
Capital outlay 6,058,990 6,058,990
Redevelopment Agency:
Debt service - principal 885,093 275,860 609,233
Debt service - interest and fiscal 4,727,519 261,980 4,465,539
Cash and Investments
Cash and investments at June 30, 2001 consisted of the following:
Cash on hand
Pooled Cash and Deposits
Pooled Investments
Investment in State Treasury's Investment Pool
Investment with Trustee - Money Market
Total Cash and Investments
23
$ 6,630
14,302,105
202,470,201
62,532,561
791,893
$ PRO 103 390
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
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. All 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. California law also allows financial institutions to secure City deposits by pledging
first trust deed mortgage notes having a value of 150% of a City's total deposits.
The City 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.
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.
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
Category Bank Fair
2 3 Balance Value
Cash in Bank
and Petty Cash $106,630 $ 15,043,325 $ - $ 15,149,955 $ 12,437,105
Certificates
of Deposit 100,000 1,765,000 - 1,865,000 1,865,000
Total $206,630 $16,808,325 $ - $ 17,014,955 $ 14,302,105
Pooled Investments
Authorized Investments
Under provisions of the City's Investment Policy, and in accordance with Section 53601
of the California Govemment Code, the City may invest in the following types of
investments:
Securities of the U.S. Government, or its agencies
Certificates of Deposit
Bankers Acceptance
Commercial Paper
Local Agency Investment Fund (State Pool) Deposits
Passbook Savings Account Demand Deposits
Repurchase 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.
1
Category
2
Fair Value
City Investments:
Federal Agency Issues $ 189,420,022 $ - $ $ 189,420,022
Treasury Securities 5,075,000 - 5,075,000
Commercial Papers 7,974,083 7,974,083
Mortgage Back Securities 1,096 - 1,096
$ 202,470,201 $ - $ $ 202,470,201
25
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
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 $ 62532,561
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 California. The carrying value and fair value of the investment pool at June
30, 2001 was $54,821,780,949 and $54,944,446,059, respectively. The City's share of the
pool at June 30, 2001 was approximately 0.1138%. The fair value of the position in the State
Investment Pool is the same as the value of the Pool shares.
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.
Investments with Trustee - Money Market
Note 4: Unearned Grants
Fair Value
$ 791,893
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 $ 530,525
COPS Universal Hiring Grant 225,000
Department of Transportation 697,943
Local Law Enforcement Block Grant 43.376
Total $ 1 496 844
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 $8,021,226 as of June 30, 2001 bear interest at a rate of 12% per annum and
are payable as funds become available to the Agency. As of June 30, 2001, a total of
$16,589,919 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.
26
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
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
Fumiture and fixtures
Construction-in-progess
Balance
June 30 2000
June 30, 2000
Restatement as restated
Additions Deletions
Balance
June 30 2001
$ 34,143,239
58,183,053
55711
17,656,534
3,406,719
4.307.299
436,534,306 $ 70,677,545 $ 2,444,500 $
(23,552,730) 34,630,323 241,169
6,287,778
(6,082,232)
(2,543,884)
(4,307,299)
6,343,489
11,574,302
862,835
33,499
1,315,838 538,382
41,440
1,250,384
$ 73,122,045
34,871,492
6,376,988
12,351,758
904,275
1 250 384
Total $ 117 752 555 $ 6,335,939 $124 088 494 $ 5,326,830 $ 538,382 $ 128 876 942
During fiscal year 2000-2001, the City performed an inventory of its fixed assets and
restated the beginning balance in its general fixed assets account group accordingly.
Note 7: Proprietary Fund Fixed Assets
Note 8:
A summary of proprietary fund type property,
follows:
Enterprise - Sports Complex
Purchased/Contributed
assets:
Land
Building improvements
Improvements other
than buildings
Equipment and
vehicles
Total
Estimated
Useful Life
plant and equipment as of June 30, 2001 is as
Allowance
Fixed for
Assets Depreciation
N/A $ 11,067,350
50 years 10,010,842
20 years 3,797,415
5-15 years 490,750
$ 25,366,357
Internal Service:
Purchased assets
Automotive equipment 5-8 years
Other equipment 3-15 years
Construction -in -progress N/A
Total
Pension Plan Obligations
Plan Description
$ 2,303,452
1,216,686
630,867
1,685,160
1,598,087
302,347
$ 3,585,594
$ 1,224,716
506,244
Net
Book Value
$ 11,067,350
8,325,682
2,199,328
188,403
$ 21,780,763
$ 1,078,736
710,442
630,867
$ 4,151,005 $ 1,730,960 $ 2,420,045
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.
27
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Pension Plan Obligations (Continued)
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: 0.000% for the City non -safety employees, 0.000% for Fire District non -
safety employees and 1.819% 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 fiscal year 2000-2001, the City's and Fire District's annual pension costs of $48,309 and
$1,997, 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,
1999, 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
June 30, 1999
Entry Age Actuarial Cost Method
Level Percent of Payroll
City: 24 years as of the Valuation Date
Fire Non -Safety: 20 years as of the
Valuation Date
Fire Safety: 9 years as of the Valuation
Date
3 Year Smoothed Market
8.25% (net of administrative expenses)
3.75% to 14.20% 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%.
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.
28
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Pension Plan Obligations (Continued)
Fiscal Year
THREE-YEAR TREND INFORMATION FOR PERS
(Amounts in Thousands)
Annual Pension Percentage of Net Pension
Cost (APC) APC Contributed Obligation
City:
6/30/96 $1,247 100% $ -
6/30/97 $ 751 100% $ -
6/30/98 $ 50 100% $ -
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
6/30/97:
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 $ 53 381 $ 41 111 $ (12 270) 129.9% $ 15,776 (77.8) %
6/30/98:
City $ 37,143 $ 25,807 $(11,336) 143.9% $ 12,347 (91.8) %
Fire Misc. 1,564 1,114 (450) 140.4% 447 (100.7) %
Fire Safety 27,658 20,069 (7,589) 137.8% 4,124 (184.0) %
Total $ 66 365 $ 46.990 $ (19 375) 141.2% $ 16 918 (114.5) %
6/30/99:
City $ 45,484 $ 30,489 $(14,995) 149.2% $ 14,326 (104.7) %
Fire Misc. 1,829 1,308 (521) 139.8% 495 (105.3) %
Fire Safety 33,133 27,912 (5,221) 118.7% 4,710 (110.8) %
Total $ 80,446 $59.709 $ (20 737) 134.7% $ 19.531 (106.2) %
29
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 9: Deferred Revenue
Deferred revenue as of June 30, 2001 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 Funds - grant revenue received in excess of
grant expenditures for the following grants:
$ 16,589,919
Adult Education Act Grant $ 1,813
Litter Reduction Grant 3,440
Used Oil Recycling Grant 13,923
2000 Local Law Enforcement Block Grant 50,697
Senior Outreach Grant 2,977
Teen Connection Program 30,000
Library Services and Technologies Act 12,749 115,599
Special Revenue Funds - recreation fees collected from
residents in advance for future recreation activities 2,318
Special Revenue Funds - development foes collected in
advance from various developers for future improvement
projects. They are reported as follows:
Beautification $ 89,257
Drainage Facilities
4,867 94,124
Total $ 16801,960
Note 10: Long -Term Obligation
a. A description of individual components of long-term debt outstanding as of June 30, 2001
follows:
Tax Allocation Bonds:
1. 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:
30
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
1
1
1
1
1
1
1
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
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
Principal Interest
Amount Rate
$ 855,000
905,000
940,000
980,000
1,350,000
1,410,000
1,475, 000
4.40 %
4.50
4.60
4.70
4.80
5.00
5.00
12,670,000 5.00
2023 33,400,000 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.
2. 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
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 California Housing Development Corporation and to the Northtown Housing
Development Corporation. The issue consists of $8,970,000 Serial Bonds with maturities
beginning September 1, 1997 through September 1, 2008 and $28,695,000 term bonds
maturing thereafter. Interest is payable semi-annually on March 1 and September 1 of
each year commencing March 1, 1997. The bonds mature on the dates, in amounts and
bearing interest as follows:
Maturity date Principal
September 1 Amount
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
$ 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 Maturity Date
Rate September 1
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
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 after September 1, 2007, are
31
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
subject, at the option of the Agency, to redemption in whole or in part, prior to their
stated maturities on any date, commencing September 1, 2006. The bonds maturing
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.
3. 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
$ 1,880,000
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
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
The bonds maturing before September 1, 2009 are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2010 are
subject at the option of the Agency, to redemption, in whole or in part, by lot, prior to
their stated maturities on any date, commencing September 1, 2009. The bonds
maturing on September 1, 2020 are subject to mandatory redemption in part from
sinking account installments on September 1, 2015 and on each September 1
thereafter up to and including September 1, 2020.
Tax Revenues, except as provided below, are pledged in their entirety to the payment
of principal of, and interest on and redemption premium, if any, on the bonds listed
above and are referred to in the applicable series resolutions, as Pledged Tax
Revenues'. Pledged Tax Revenues, except for the 1996 Housing Set -Aside Tax
Allocation Bonds, do not include that portion of Tax Revenues derived from the Project
Area which are required by Section 33334.2 of the Redevelopment Law to be set aside
by the Agency in a separate low and moderate income housing fund and be used for
the purpose of increasing and improving the community's supply of low and moderate
income housing. Pledged Tax Revenues also do not include that portion of tax
revenues derived from the Project Area which are required to be used by the Agency
in accordance with the provisions of certain agreements entered into by the Agency.
The Agency has entered into cooperative agreements with taxing agencies affected by
32
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
the Redevelopment Project. Such agreements have been entered into with (i) 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 Bernardino (acting as lead
agency for the Federal Government). Nine payments have been made as of June 30,
2001 and interest of $17,909 was paid in addition to the yearly principal payment.
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
33
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
payments amounting to 50% of taxes derived from the imposition of the Bradley Burns
Uniform Local Sales and Use Tax Law cornmencing 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 California 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. As
of June 30, 2001, the lease purchase agreements were paid off.
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. As of June 30, 2001, all lease payments have been made.
Note Payable
The City has entered into an agreement with San Bernardino County to withdraw from
the County Library System. The City has agreed to reimburse the County for ongoing
costs associated with the withdrawal in the amount of $750,000 to be paid over ten
years. The remaining balance will be paid in increments of $50,000 from 2001-2002
through 2003-2004.
34
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
c. The following is a schedule of changes in long-term debt of the City for the fiscal year ended
June 30, 2001:
Outstanding
July 1, 2000
Bonds:
Tax Allocation Refunding
Bonds - 1994 Issue $ 56,095,000 $
Tax Allocation Refunding
Bonds - 1999 Issue 54,945,000
Housing Set -Aside Tax
Allocation Bonds -
1996 Issue 35,835,000
Total Bonds $ 146,875,000
Developer Loans $ 13,475,928
Advances from Other Funds:
Rancho Cucamonga
Redevelopment Agency
$ 21,974,237
Obligation Under Capital Leases $ 124,420
Additions
$ 9,136,908
Outstanding
Repayments Adjustments June 30, 2001
$ 1,285,000 $
1,880,000
660,000
$ 3,825,000
$ 1,190,993
$ 54,810,000
53,065,000
35,175,000
$ $ 143,050,000
$ - $ 12,284,935
$ 6,500,000 $ $ 24,611,145
$ 125,646 $ 1,226 $
Note Payable - County
Agreement $ 200,000 $ $ $ 150,000
Claims and Judgments Payable $ 83,515 $ 73,096 - $ $ 156,611
Accrued Employee Benefits $ 2,043,723 $ 262,043 $ $ 2,305,766
Total Long -Term
Debt Account Group $ 184,776,823 $ 9,472,047 $ 11,691,639 $ 1,226 $ 182,558,457
d.
$ 50,000
The following schedule illustrates the debt service requirements to maturity for bonds and
notes, developer loans and advances outstanding as of June 30, 2001:
Fiscal Year
2001-2002
2002-2003
2003-2004
2004-2005
2005-2006
Thereafter
Total Debt Service
Total Interest
Total Principal
Bonds and
Notes
$ 10,217,211
10,211,798
10, 215, 656
10,205,439
10, 204, 558
200, 217, 650
$ 251,272,312
108, 222, 312
$ 143,050 000
35
Developer
Loans
$ 1,362,788
2,862,788
1,227,788
1,227,788
874,957
5,263,143
City
Loans
$ 24,611,145 $
Total
36,191,144
13,074,586
11,443,444
11,433,227
11,079,515
205,480,793
$ 12,819,252 $ 24,611,145 $ 288,702,709
534,317 - 108,756,629
$ 12 284.935 $ 24 611 145 $ 179 946 080
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
Other Debt:
Accrued employee benefits
Claims and judgments payable
Note payable - county agreement
Total Long -Term Debt Principal
Total
$ 2,305,766
156,611
150.000
$182.558 457
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, 2001 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
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
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-Colton 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 1999-3 Subordinate Lien Bonds
Community Facilities District No. 2000-01
Community Facilities District No. 2000-02
Rancho Cucamonga Redevelopment Agency:
Mufti -Family Housing Revenue Bond
Series 1997A
Series 1997B
Total
36
Original Amount
$ 17,505,000
5,915,000
13,200,000
6,250,000
1,365,000
6,835,000
5,912,500
841.500
$ 57 824 000
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 12: interfund Receivables and Payables
The individual fund interfund receivable and payable balances at June 30, 2001 are as follows:
Due From Due To
Due from/to other funds:
General Fund $ 5,522,456 $ 27,785
Special Revenue Funds:
Recreation - 26,454
Community Development Block Grant - 215,621
SB 140 248,732
Measure I 172,765
COPS Universal Grant 270,833
Teen After School Program 945
Fire District - 19,128
Debt Service Funds:
Redevelopment Agency
Capital Projects Funds:
Redevelopment Agency
Regional Choice Transit Capital improvement
CFD 2000-03 Rancho Summit
97,859 15,150
1,644,973
4,964,159
1,637,501
11,745
Total $ 7,438 053 $ 7 438 053
Advances from/to other funds:
General Fund
Advances Advances
From To
$ 24,911,145 $
Special Revenue Fund:
Park Development - 300,000
Long -Term Debt Account Group:
Rancho Cucamonga Redevelopment Agency - 24,611,145
Total $ 24,911.145 $ 24,911.14$
Note 13: Fund Equity
a. Reservation of Fund Balance/Retained Earnings
The City has established certain fund balance/retained earnings 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 $ 8,321,226
37
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
2. Reserve for Encumbrances:
General Fund $ 2,691,611
Special Revenue Funds:
Gas Tax $ 138,365
Recreation 6,088
Beautification 351,514
Park Development 218,700
Landscape Maintenance District 214,703
Systems Development 877,758
Drainage Facilities 219,027
Pedestrian Grant 700
Lighting Districts 1,063
Community Development Block Grant 10,348
Assessment Administration 5,742
Measure I 663,887
Library Services 1,242
Traffic Congestion Relief 81,656
Fire District 69,680
Total Special Revenue Funds $ 2,860,473
Debt Service Funds:
Redevelopment Agency $ 1,101,818
Capital Projects Funds:
Regional Choice Transit Capital Improvement
Redevelopment Agency
Total Capital Projects Funds
Total Reserve for Encumbrances
3. Reserve for Land Held for Resale:
Capital Projects Funds:
Redevelopment Agency
$ 486,636
15,318,227
$ 15,804,863
$ 22,458,765
$ 15,752,745
4. Reserve for Capital Projects:
Special Revenue Funds:
Landscape Maintenance Districts $ 4,797,197
Lighting Districts 1,121,445
Fire District 73,500
Total Reserve for Capital Projects $ 5,992,142
5. Reserve for Long -Term Loans Receivable
Capital Projects Funds:
Redevelopment Agency $ 12,480,518
6. Reserve for Vehicle and Equipment Replacement:
Special Revenue Funds:
Gas Tax $ 852,870
Fire District 1,388,813
Total Special Revenue Funds $ 2,241,683
38
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
Internal Service Funds:
Vehicle Replacement
Total Reserve for Vehicle and Equipment Replacement
7. Reserve for Data Processing Equipment/Technology Replacement
Internal Service Funds:
Data Processing Equipment/Technology Replacement
$ 16,336,450
$ 18, 578,133
$ 2,449,046
8. Reserve for Prepaid Charges:
General Fund $ 968,300
Special Revenue Funds:
Recreation $ 13,400
Assessment Administration 630
COPS Program Grant 16,667
COPS Universal Grant 20,833
Total Special Revenue Funds $ 51,530
Total Reserve for Prepaid Charges $ 1,019,830
9. Reserve for PERS Rate Adjustment:
General Fund
10. Reserve for Deposits
Capital Projects Funds:
Redevelopment Agency
11. Reserve for the Sports Complex
Enterprise Fund:
Sports Complex
12. Reserve for Future Fire Station
Special Revenue Funds:
Fire District
13. Reserve for Land Acquisition
Special Revenue Funds:
Fire District
14. Reserve for Radio System Acquisition
Special Revenue Funds:
Fire District
$ 525,000
$ 430,500
$ 2,277,937
$ 3,041,125
$ 200,000
$ 150,000
Total Reserve for Fund Equity $ 93.676 967
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.
39
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
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 Heid 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 Capital Projects
This reserve represents projects legally approved by governing boards which have not
been started as of the date of this report.
5. 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.
6. Reserve for Vehicle and Equipment Replacement
This reserve represents amounts segregated for use in future vehicle and equipment
replacement.
7. Reserve for Data Processing Equipmentjfechnology Replacement
This reserve represents amounts segregated for replacing the City's data processing
equipment and maintaining current technology.
8. Reserve for Prepaid Charges
This reserve is used to indicate that prepaid costs do not represent available spendable
resources even though they are a component of total assets.
9. Reserve for PERS Rate Adjustment
This reserve represents amounts legally segregated for use in future PERS rate
adjustments.
10. Reserve for Deposits
This reserve represents amounts segregated for deposits made.
11. Reserve for the Sports Complex
This reserve represents amounts segregated for the operation of the Sports Complex.
12. Reserve for Future Fire Station
This reserve represents amounts segregated by the Fire District for use in constructing
a fire station.
13. Reserve for Land Acquisition
This reserve represents amount segregated by the Fire District for land acquisition.
40
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
14. Reserve for Radio Acquisition System
This reserve represents amount segregated by the Fire District to purchase a new radio
system.
b. Unreserved - Designations
The City has established certain designations to indicate tentative managerial plans or
intent.
Designated for Self -Insurance
General Fund
Designated for Changes in Economic Circumstances
General Fund
Designated for Working Capital
General Fund
Special Revenue Funds:
Lighting Districts
Landscape Maintenance District
Fire District
Library Services
Total Special Revenue Funds
Total Designated for Working Capital
Designated for Continuing Projects
Capital Projects Funds:
Redevelopment Agency
Debt Service Fund
Redevelopment Agency
Total Designated for Continuing Projects
$ 7,221,839
$ 20,535,580
$ 2,053,560
$ 745,131
3,544,185
1,732,774
97,080
$ 6,119,170
$ 8,172, 730
$ 80, 703, 064
1,000,000
$ 81,703,064
Designated for Long -Term Employee Leave Pay -Outs
General Fund $ 2,305,766
Special Revenue Funds:
Fire District 775,212
Total Designated for Long -Term Employee
Leave Pay -Outs $ 3,080,978
Designated for Integrated Waste Management
General Fund $ 1,254,875
Designated for Booking Fees
General Fund $ 723,000
Designated for City Facilities Capital Repairs
General Fund $ 14,010,351
Designated for Law Enforcement
General Fund $ 2,280,619
41
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
Capital Project Funds:
Redevelopment Agency $ 4,290,000
Total Designated for Law Enforcement $ 6,570,619
Designated for Contract Development Seivices
General Fund $ 550,000
Designated for Debt Service
Debt Service Funds:
Redevelopment Agency $ 20,809,301
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
Designates for UUT Transition
General Fund $ 585,740
Designated for Unrealized Gain on Investments
General Fund $ 224,116
Special Revenue Funds
Gas Tax $ 10,183
SB 325 848
Recreation 2,563
Park Development 24,722
Beautification 10,762
Lighting Districts 8,105
Landscape Maintenance Districts 38,000
System Development 48,431
Drainage Facilities 9,197
Pedestrian Grants 31
Federal Aid Urban 1,244
Assessment Administration 1,446
San Sevaine/Etiwanda Drainage 10,126
Air Quality Improvement 262
South Etiwanda Drainage 58
Lower Etiwanda Drainage 2,102
Masi Commercial Center 912
Measure I 20,716
Library Services 2,764
Metrolink 165
California Literacy Campaign 6
Major Urban Resource Library Grant 14
Used Oil Recycling Grant 65
2000 Local Law Enforcement Block Grant 216
Cops Program Grant 2,000
California Law Enforcement Program 638
42
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
Special Revenue Funds (Continued)
Adult Education Act Grant $ 8
Senior Outreach Grant 7
Library Services and Technologies Act 55
Traffic Congestion Relief 4,007
Litter Reduction Grant 67
Teen Connection Program Grant 129
Fire District 37,185
Total Special Revenue Funds $ 237,034
Debt Service Fund
Redevelopment Agency $ 102,895
Capital Projects Funds
AD 82-1R $ 37
AD 84-1 5,480
AD 84-2 Alta Loma Channel 129
AD 86-2 1,742
Rancho Cucamonga Corporate Park CFD 8
Redevelopment Agency 442,031
Total Capital Projects Funds $ 449,427
Total Designated for Unrealized Gain $ 1,013,472
Total Designated Fund Balance $ 167,163,402
c. Opening Fund Balance/Retained Earnings Adjustments
Fund balances/retained earnings have been restated as follows:
Special Revenue Funds:
Gas Tax
Equipment replacement incorrectly recorded in the prior year $ 128,580
Fire District
Employees benefits payable was understated in prior year (66,965)
Total Special Revenue Funds $ 61,615
Enterprise Fund:
Sport Complex
Restatement following the physical inventory of fixed assets $ (1,032,849)
Internal Service Funds:
Vehicle Replacement
Restatement following the physical inventory of fixed assets
Data Processing Equipment/Technology Replacement
Restatement following the physical inventory of fixed assets
Total Internal Service Funds
Total Fund Balances/Retained Earnings Restatement
43
$ (1,231,794)
(5,008)
$ (1,236,802)
$ (2,208,036)
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
d. Fund Deficit
The following fund had a deficit fund balance at June 30, 2001:
CFD 2000-3 Rancho Summit
Note 14: Summary Disclosure of Self -Insurance Contingencies
$ 11745
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 for $10,000,000. Through June
30, 2001 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 35 California
cities. The City pays an annual premium to the pool for its excess general liability insurance
coverage. The agreement for information of the PARSAC provides that the pool will be self-
sustaining through member premiums. The 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.
The PARSAC will publish its own financial report for the year ended June 30, 2001, 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 norrnal course of business. Although the legal
responsibility and financial impact with respect to such litigation cannot be presently
ascertained, based on information from the service agent and others involved with the
administration of the programs, the City believes that the self-insurance designation of
$7,221,839 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
1999-2000
2000-2001
Current Year
Claims and
Beginning Changes in Claim Ending
Balance Estimates Payments Balance
$ 206,137 $ (38,716)
$ 91,294 $ 319,928
$(76,127) $ 91,294
$ (27,764) $ 383,458
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.
44
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
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.
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 $ 721,666
Depreciation 434,651
Operating income (loss) (980,414)
Operating transfers in 493,521
Tax revenues 37,749
Net income (loss) (434,474)
Contributed capital 19,453,030
Net working capital (49,796)
Total assets 21,860,763
Total equity 21,730,967
b. Reconciliation of Contributed Capital
Beginning balance $ 19,883,022
Depreciation related to contributed capital 429,992
Ending Balance $ 1Q453,030
Note 17: Subsequent Events
On July 3, 2001, the Rancho Cucamonga Fire Protection District issued a tax and revenue
anticipation note in the amount of $1,240,000 at a stated interest rate of 5.10%. The note is due
on June 24, 2001 and is to be repaid from 2001-2002 revenue.
On August 7, 2001, the Rancho Cucamonga Redevelopment Agency issued Tax Allocation
Bonds in the amount of $74,080,000 to fund redevelopment activities.
45
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 17: Subsequent Events (Continued)
On August 29, 2001, the City of Rancho Cucamonga issued under the Mello -Roos Community
Facilities Act of 1982 Community Facilities District Special Tax Bonds Series 2001 A and 2001
B in the aggregate amount of $15,175,000 to provide funds for the acquisition and construction
of certain public street improvements, storm drain, flood control, water and sewer
improvements.
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:
Governmental funds will be reported on the full accrual basis of accounting in the
government -wide statements.
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
government -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, arriving 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
governmental 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
nonmajor funds.
The implementation date for this pronouncement is based on the government's revenues for
fiscal year 1998-99. The dates are as follows:
Entities with revenues of $100,000,000 or more
Entities with revenues from $10,000,000 to $99,999,999
Entities with revenues less than $10,000,000
Fiscal year 2001-2002
Fiscal year 2002-2003
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.
46
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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.
47
CITY OF RANCHO CUCAMONGA Schedule 1
BALANCE SHEET
GENERAL FUND
JUNE 30, 2001
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
Liabilities:
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 for 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
Designated for UUT transition
Designated for unrealized gain
Total Fund Balances
Total Liabilities and Fund Balances
48
TOTALS
June 30,
2001 2000
$ 51,369,205
2,900,022
346,300
374,535
5,522,456
968,300
24,911,145
$ 86,391,963
$ 1,737,286
536,090
2,090,600
27,785
16,589,919
226,847
21,208,527
2,691,611
525,000
968,300
8,321,226
7,221,839
2,305,766
1,254,875
723,000
14,010,351
20,535,580
2,280,619
550,000
350,000
21,853
560,000
2,053,560
585,740
224,116
65,183,436
$ 86,391,963
$ 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
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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, 2001
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
Communtty services
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
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
49
TOTALS
June 30,
2001
$ 27,377,961
3,716,174
573,389
4,404,932
7,004,125
4,167,298
4,360,712
51,604,591
10,169,022
12,525,495
9,105,422
5,187,166
2,038,904
90,646
4,350
39,121,005
12,483,586
2,622
(2,202,385)
(2,199,763)
$ 10,283,823
$ 54,899,613
54,899,613
10,283,823
$ 65,183,436
2000
$ 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 516224)
$ 10,221,610
$ 44,747,019
(69,016)
44,678,003
10,221,610
$ 54,899,613
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, 2001
Revenues:
Property taxes
Other taxes:
Property 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 subventi
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,
2001
Schedule 3
Page 1 of 3
2000
Variance -
Favorable
Budget Actual (Unfavorable) Actual
$ 1,894,760 $ 1,987,581 $ 92,821 $ 1,917,653
511,730
187,890
13,936,030
5,609,110
5,022,700
434,341
217,734
14,060,998
5,579,264
5,098,043
27,162,220 27,377,961
2,200,000 2,278,199
1,400,000 1,403,976
27,330 33,999
3,627,330 3,716,174
220,000
272,840
492,840
268,561
304,828
573,389
(77,389) 444,826
29,844 212,038
124,968 13,376,956
(29,846) 4,383,256
75,343 4,549,592
215,741 24,884,321
78,199 1,878,512
3,976 1,352,821
6,669 30,719
88,844 3,262,052
48,561 225,906
31,988 243,293
80,549 469,199
27,430 19,680 (7,750)
2,793,630 4,385,252 1,591,622
2,821,060 4,404,932 1,583,872
6,910,340 6,942,548 32,208
57,780 57,299 (481)
2,450 4,278 1,828
6,970,570 7,004,125 33,555 6,189,543
12,329
2,041,026
2,053,355
6,129,635
57,724
2,184
1,100,000 1,351,865 251,865
1,000,000 846,205 (153,795)
2,040,000 1,810,689 (129,311)
91,180 91,740 560
69,240 66,799 (2,441)
1,060,736
659,682
1,519,237
90,666
243,795
4,300,420 4,167,298 (133,122) 3,574,116
3,124,550 3,200,039 75,489
87,800 131,714 43,914
986,380 1,028,959 42,579
4,198,730 4,360,712 161,982
49,573,170 51,604,591 2,031,421
50
3,826,448
27,307
749,482
4,603,237
45,035,823
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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, 2001
Schedule 3
Page 2 of 3
TOTALS- Year Ended June 30,
2001 2000
Variance -
Favorable
Budget Actual (Unfavorable) Actual
Expenditures:
General government:
City council $ 95,680 $ 92,074 $ 3,606 $ 87,753
City manager 573,255 564,067 9,188 462,273
City clerk 557,720 502,054 55,666 551,218
Personnel overhead 349,520 (780,631) 1,130,151 (605,969)
General overhead 2,068,630 2,144,950 (76,320) 1,173,357
Treasurer 4,040 3,095 945 4,101
Administrative services 2,697,100 2,695,090 2,010 2,557,640
Finance 641,320 639,194 2,126 555,721
Business licenses 194,900 186,542 8,358 184,189
Personnel 281,230 266,373 14,857 261,559
Purchasing 279,860 252,359 27,501 208,646
Risk management 158,530 145,577 12,953 138,989
Redevelopment Agency administration 405,660 370,975 34,685 847,148
Fire District administration 61,140 60,464 676 103,103
City facilities 3,634,150 3,545,014 89,136 3,207,164
Total General Government 12,002,735 10,687,197 1,315,538 9,736,892
Public safety:
Police:
Sherif! contract services 12,045,780 12,013,240 32,540 10,822,107
Emergency preparedness 199,960 166,089 33,871 125,540
Animal control 354,740 355.504 (764) 296.508
Total Public Safety 12,600,480 12,534,833 65,647 11,244,155
Engineering and public works:
Engineering administration 2,018,000 1,923,498 94,502 265,238
Development management 1,605,260 1,539,230 66,030 1,010,598
Traffic management 212,000 206,997 5,003 216,905
Project management 131,990 136,951 (4,961) 124,374
Construction management 563,080 525,233 37,847 511,190
Waste management 1,010,470 951,808 58,662 884,466
Street and park maintenance 4,666,944 4,467,439 199,505 4,009,691
Vehicle maintenance 960,280 927,662 32,618 808,929
Total Engineering and Public Works 11,168,024 10,678,818 489,206 7,831,391
Community development:
Planning commission 14,950 14,073 877 15,511
Administration 606,465 583,100 23,365 615,400
Planning 2,461,460 2,346,832 114,628 2,167,335
Building and safety 2,851,020 2,790,375 60,645 2,258,030
Total Community Development 5,933,895 5,734,380 199,515 5,056,276
Community services:
Community services 2,142,060 2,078,039 64,021 1,747,919
Park and recreation commission 5,240 4,353 887 3,430
Total Community Services 2,147,300 2,082,392 64,908 1,751,349
51
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, 2001
Schedule 3
Page 3 of 3
TOTALS- Year Ended June 30,
2001 2000
Variance -
Favorable
Budget Actual (Unfavorable) Actual
Debt service:
Principal $ 90,646 $ 90,646 $ $ 96,437
Interest and fiscal charges 4,350 4,350 - 9,323
Total Debt Service 94,996 94,996 - 105,760
Total Expenditures 43,947,430 41,812,616 2,134,814 35,725,823
Excess of Revenues
over (under) Expenditures 5,625,740 9,791,975 4,166,235 9,310,000
Other Financing Sources (Uses):
Operating transfer in 30,240 2,622 (27,618) -
Operatingtransferout (1,614,410) (2,202,385) (587,975) (1,516,224)
Total Other Financing Sources (Uses) (1,584,170) (2,199,763) (615,593) (1,516,224)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 4,041,570 7,592,212 3,550,642 7,793,776
Adjustments:
To adjust for encumbrances 2,691,611 2,691,611 2,427,834
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 4,041,570 $ 10,283,823 $ 6,242,253 $ 10,221,610
Fund Balances:
Beginning of Fiscal Year - as previously repor $ 54,899,613 $ 54,899,613 $ $ 44,747,019
Restatement - - - (69,016)
Beginning of Year - as restated 54,899,613 54,899,613 44,678,003
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 4,041,570 10,283,823 6,242,253 10,221,610
End of Fiscal Year $ 58,941,183 $65,183,436 $ 6,242,253 $ 54,899,613
52
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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 cent to motor vehicle fuel under the Transportation Development Act.
Recreation Fund - Established to account for the wide variety of classes, special events, and activities
sponsored by the Community Services Department.
Park Development Fund - Established to account for the residential park development fees charged
subdividers upon issuance of a building permit for development of future park or recreational sites.
Beautification Fund - Established to account for fees collected to provide proper landscaping and
irrigation systems after parkway and median improvements are made.
Lighting Districts Fund - Established to account for the costs associated with providing street lights.
Financing is provided by special assessments levied against the benefiting property owners.
Landscape Maintenance Fund - Established to account for the costs associated with providing landscape
maintenance. Financing is provided by special assessments levied against the benefiting property
owners.
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.
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.
53
San Sevaine/Etiwanda Drainage Fund - Established to account for Development Impact fees collected in
the San Sevaine/Etiwanda Drainage Assessment District for the construction of regional and mainline
flood control projects in that district.
SB 140 Fund - Established to account for the revenue and disbursement of State matching funds for the
construction of eligible street construction projects.
Air Quality Improvement Fund - Established to account for the revenue and disbursement of funds
received as a result of Assembly Bill 2766 which imposed an additional registration fee on motor vehicles.
These revenues are to be used to reduce air pollution from motor vehicles and for related planning,
monitoring, enforcement, and technical studies (Vehicle Code Section 9250.17 and Heafth 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.
Lower Etiwanda Drainage Fund - Established to account for development impact fees collected in the
Etiwanda area south of Base Line Road for the construction of rnaster plan storm drain projects.
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
Library. Funding for this service is made possible through a transfer of San Bernardino County library tax
revenues to the City of Rancho Cucamonga for library purposes. Some start-up costs were incurred
during 1993/94; however, full implementation of City library services did not begin until September 1994.
Metrolink Fund - Established to account for the commuter rail project (Metrolink Station) being funded by
a combined source of State Proposition 108 (Passenger Rail & Clean Air Bond Act of 1990) and San
Bernardino County Measure I revenues allotted to the City through an agreement with San Bernardino
Associated Governments (SANBAG).
California Literacy Campaign Grant Fund - The California Literacy Campaign Grant is administered by the
State Library of Califomia for the purpose of promoting literacy.
Maior Urban Resource Library Grant Fund - Awarded each year by the California State Library, this grant
program is funded through the Federal Library Services and Construction Act. Awarded on application to
public libraries serving a population in excess of 100,000, the funds must be used to purchase business
reference resources.
54
Used Oil Recycling Grant Fund - In 1991, the Legislature passed AB 2076, the California Oil Recovery
Enhancement Act. The act requires oil manufacturers to pay $0.04 to the California Integrated Waste
Management Board for each quart of lubricating oil sold in the State of California. These grant funds are
available to governmental agencies, based on population, for the purpose of establishing and
administering used oil collection programs. These funds must be used expressly for oil recycling
collection and educational programs.
2000 Local Law enforcement Block Grant - Established to account for a one-time federal grant awarded
by the Bureau of Justice Assistance. The total grant award was $84,172 and had an 11% matching
requirement. The funds were used to purchase radios for the County -wide network system (Motorola
MTS 2000 portable radios).
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.
California Law Enforcement - Established to account for a program administered by the State Controller
that is intended to provide one-time grants to local law enforement agencies for purchase of high
technology equipment.
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 Bernardino County
Department of Aging and Adult Services. The grant requires matching funds of 10%. Funds from this
grant will provide bi-lingual services and materials to be used to market the Rancho Cucamonga Senior
Center, its programs, services and activities.
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.
55
Library Services and Technologies Act - In fiscal year 1994/95, the City began providing library services to
the residents of Rancho Cucamonga. In the fall of 1994, the City opened the interim municipal library
facility with a 70,000 piece collection consisting of books, audio, video and reference materials. The
22,000 square foot facility doubled the amount of space previously available through the County system.
The City's library collection and programs are designed to meet the needs of adults, young adults and
children of Rancho Cucamonga. Funding for the library system comes from current taxes that are
collected by the County for library services. The City's library system continues to operate from these
same tax dollars and does not receive any additional funding from the City's general fund.
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.
Traffic Congestion Relief Fund - Established to account for the revenue and disbursement of State AB
2928 funds allocated for transportation purposes.
Litter Reduction Grant Fund - Established to account for a grant from the State Department of
Conservation. This grant will fund a program that will emphasize the collection and recycling of beverage
containers at large venues, public areas, residential communities or schools.
Teen Connection Program Grant - Established to account for a grant provided through the San
Bernardino County Superintendent of Schools by the State of California. The funds will enable the City to
serve more youth in the community by expanding its teen services to a new level with the implementation
of the Teen Connection Program. This program places a City staff member on high school campuses to
share City program information with students; show them how they can earn scholarships to college and
participate in an apprentice program for job experience; and feature annual awards and scholarships for
those students who best exemplify community service and spirit.
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.
56
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57
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2001
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
$ 2,506,832 $ 198,398 $ 599,318 $ 5,782,491
3,719 4,512
15,292 1,502 2,862 32,007
61,363
13,400
Total Assets $ 2,525,843 $ 199,900 $ 676,943 $ 5,819,010
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 121,705 $
Accrued payroll 34,023
Accrued employees benefits
Due to other funds
Deposit
Due to other governments
Deferred revenue
Advances from other funds
Total Liabilities 155.728
$ 110,722 $ 163,376
32,700 2,363
26,454 -
2,318
300,000
172,194 465,739
Fund Balances:
Reserved for encumbrances 138,365 6,088 218,700
Reserved for prepaid charges - - 13,400
Reserved for capital projects -
Reserved for future fire station - - -
Reserved for land acquisition - -
Reserved for radio system acquisition - - -
Reserved for vehicle and
equipment replacement 852,870 - -
Unreserved:
Designated for working capital - -
Designated for employee leave pay outs -
Designated for unrealized gain 10,183 848 2,563 24,722
Undesignated 1,368,697 199,052 482,698 5,109,849
Total Fund Balances 2,370,115 199,900 504,749 5,353,271
Total Liabilities and Fund Balances $ 2,525,843 $ 199,900 $ 676,943 $ 5,819,010
58
Lighting
Beautification Districts
$ 2,517,287 $ 1,895,748 $ 9,020,966
Landscape
Maintenance
Districts
13,548
21,376
10,305
82,549
48,373
Systems
Development
$ 11,328,121
65,454
1,270
Schedule 4
Page 2 of 9
Drainage Pedestrian
Facilities Grants
$ 2,151,184 $ 7,278
13,216
363
$ 2,530,835 $ 1,927,429 $ 9,151,888 $ 11,394,845 $ 2,164,400 $ 7,641
$ 10,199 $ 51,685 $ 512,897
2,824 44,906
89,257
102,280
351,514
51,685
1,063
557,803
214,703
1,121,445 4,797,197
$ 193,672
22,325
215,997
877,758
745,131 3,544,185
10,762 8,105 38,000 48,431
2,066,279 - 10,252,659
$ 5,092 $
1,701
4,867
11,660
219,027
700
9,197 31
1.924,516 6.910
2,428,555 1,875,744 8,594,085 11,178,848 2,152,740 7,641
$ 2,530,835 $ 1,927,429 $ 9,151,888 $ 11,394,845 $ 2,164,400 $ 7,641
59
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2001
ASSETS
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
Deposit
Due to other governments
Deferred revenue
Advances from other funds
Total Liabilities
Fund Balances:
Reserved for encumbrances
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
Designated for unrealized gain 1244
Undesignated 291,714
Total Fund Balances 292,958
Federal
Aid Urban
$ 291,060
1,898
$ 292,958
Total Liabilities and Fund Balances $ 292,958
60
Community
Development
Block Grant
Assessment
Administration
San Sevaine!
Etiwanda
Drainage
$ - $ 338,174 $ 2,368,410
385,184
245,717
117
3,508
630
14,892
$ 630,901 $ 342,429 $ 2,383,302
$ 24,630 $ 52,856 $
5,466 8,739
215,621
385,184 -
630,901
10,348
61 595
5,742
630
1,446 10,126
(10,348) 273,016 2,373,176
280,834 2,383,302
$ 630,901 $ 342,429 $ 2,383,302
Schedule 4
Page 4 of 9
Air South Lower Masi
Quality FETSIM Etiwanda Etiwanda Commerce
SB 140 Improvement Grant Drainage Drainage Center
$ $ 62,698 $ - $ 13,582 $ 491,583 $ 213,430
237
285,348 36,751
91 183 676
$ 285.348 $ 99,686 $ $ 13,673 $ 491,766 $ 214,106
$ $ - $
464
248,732
248,732 464
262 - 58 2,102 912
36,616 98,960 13,615 489,664 213,194
36.616 99,222 13,673 491,766 214.106
$ 285,348 $ 99,686 $ - $ 13,673 $ 491,766 $ 214,106
61
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2001
Library
Measure I Services
ASSETS
Cash and investments $ 4,858,349
Receivables (net of allowance for uncollectibles):
Taxes
Accounts
Interest
Deferred loans
Liens
Grants
Due from other funds 172,765
Prepaid charges
Total Assets
50,991
28,857
California
Literacy
Metrolink Campaign
$ 768,632 $ 38,730 $ 3,385
430,462 - -
5,944 4
3,896 131
$ 5,110,962 $ 1,208.934 $ 38,861 $ 3,389
LIABILITIES AND FUND BALANCE&
Liabilities:
Accounts payable
Accrued payroll
Accrued employees benefits
Due to other funds
Deposit
Due to other governments
Deferred revenue
Advances from other funds
Total Liabilities
Fund Balances:
Reserved for encumbrances
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 out
Designated for unrealized gain
Undesignated
$ 158,717 $
6,170
164,887
663,887
20,716
4,261,472
Total Fund Balances 4,946,075
Total Liabilities and Fund Balances $ 5,110,962
62
15,717 $
37,484
53,201
1,242
97,080
2,764
1,054,647
1,155,733
$ 1.208,934 $
$ 285
1,397
165
38,696
38,861
38,861 $
1,682
6
1,701
1,707
3,389
Major Urban
Resource
Library Grant
Used Oil
Recycling
Grant
2000
Local Law
Enforcement
Block Grant
1999
Local Law
Enforcement
Block Grant
1998
Local Law
Enforcement
Block Grant
$ 3,274 $ 15,160 $ 50,629 $ - $
284
$ 3,274 $ 15,160 $ 50,913
$
14
3,260
3,274
$ 1,042 $
130
13,923
50,697
15,095 50,697
65
216
65 216
$
$
$ 3,274 $ 15,160 $ 50,913 $ - $
63
Schedule 4
Page 6 of 9
COPS
Program
Grant
$ 467,723
3,368
16,667
$ 487,758
16,667
2,000
469,091
487,758
$ 487,758
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2001
California
COPS Law Adult Senior
Universal Enforcement Education Act Outreach
Grant Program Grant Grant
ASSETS
Cash and investments $ - $ 149,126 $ 1,821 $ 2,984
Receivables (net of allowance for uncollectibles):
Taxes
Accounts - -
Interest 648
Deferred loans - -
Liens -
Grants 250,000 -
Due from other funds
Prepaid charges 20,833 - -
Total Assets $ 270,833 $ 149,774 $ 1,821 $ 2,984
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Accrued payroll
Accrued employees benefits - Due to other funds 270,833 - -
Deposit - - -
Due to other governments - -
Deferred revenue - 1,813
Advances from other funds - -
Total Liabilities 270,833
2,977
1,813 2,977
Fund Balances:
Reserved for encumbrances - -
Reserved for prepaid charges 20,833 - -
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 out - -
Designated for unrealized gain - 638 8 7
Undesignated (20,833) 149,136 -
Total Fund Balances 149,774 8 7
Total Liabilities and Fund Balances $ 270,833 $ 149,774 $ 1,821 $ 2,984
64
Schedule 4
Page 8 of 9
Library Youth Teen
Teen After Services & Services Traffic Litter Connection
School Program Technologies Materials Congestion Reduction Program
Grant Act Grant Relief Grant Grant
$ - $ 12,804 $ - $ 937,275 $ 15,738 $ 30,178
945
$ 945 $ 1Z804 $
4,843
6
$ 942,118 $ 15,738 $ 30,184
$ $ - $ - $ 3,000 $ 12,231 $
945
12,749 - 3,440 30,000
945 12,749 3,000 15,671 30,000
81,656
- 55 - 4,007 67 129
853,455 - 55
- 55 939,118 67 184
$ 945 $ 12,804 $ $ 942,118 $ 15,738 $ 30,184
65
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2001
ASSETS
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
Deposit
Due to other governments
Deferred revenue
Advances from other funds
Total Liabilities
Fund Balances:
Reserved for encumbrances
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
Designated for unrealized gain
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Fire
District
$ 8,668,851
156,729
10,320
120,419
$ 8,956,319
Schedule 4
Page 9 of 9
TOTALS
June 30.
2001 2000
$ 55,811,219 $ 42,928,893
691,116 297,479
75,607 459,142
386,496 234,391
385,184 360,184
1,270 1,270
880,487 288,067
172,765 33,634
51,530 39,690
$ 58,455,674 $ 44,642,750
$ 230,916 $ 1,668,742 $ 1,539,229
284,458 485,150 323,622
948,528 948,528 881,563
19,128 781,713 273,543
5,000 5,000 -
385,184 360,184
212,041 148,963
300,000 300,000
1,488,030 4,786,358 3,827,104
69,680
73,500
3,041,125
200,000
150,000
1,388,813
1,732,774
775,212
37,185
7,468,289
$ 8,956,319
66
2,860,473
51,530
5,992,142
3,041,125
200,000
150,000
2,241,683
6,119,170
775,212
237,034
32,000,947
53,669,316
$ 58,455,674
2,861,046
39,690
4,698,538
3,041,125
300,000
50,000
1,235,053
5,260,274
746,962
22,582,958
40,815,646
$ 44,642,750
THIS PAGE INTENTIONALLY LEFT BLANK
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, 2001
Revenues:
Taxes
Fines and forfeits
Use of money and property
Intergovernmental
Charges for services
Development fees
Other
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety -fire protection
Park
Gas Tax SB 325 Recreation Development
193,072 18,132 37,636 375,941
2,301,041 - 118,531 -
1,378,530 -
2,027,184
193 -
2,494,113 18,132 1,534,890 2,403,125
Engineering and public works 2,066,193 - - -
Community development - - -
Community services - - 1,474,325 132,759
Capital outlay 512,855 32,800 26,909 283,189
Debt service:
Principal
Interest and fiscal charges
Total Expenditures 2,579,048 32,800 1,501,234 415,948
Excess of Revenues over
(under) Expenditures (84,935) (14,668) 33,656 1,987,177
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 $ (84,935) $ (14,668) $ 33,656 $ 1,987,177
Fund Balances:
Beginning of Fiscal Year - as previously
reported $ 2,326,470 $ 214,568 $ 471,093 $ 3,366,094
Restatement 128,580 - - -
Beginning of Fiscal Year - as restated 2,455,050 214,568 471,093 3,366,094
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses (84.935) (14,668) 33,656 1,987,177
End of Fiscal Year $ 2,370,115 $ 199,900 $ 504,749 $ 5,353,271
68
Schedule 5
Page 2 of 9
Landscape
Lighting Maintenance Systems Drainage Pedestrian
Beautification Districts Districts Development Facilities Grants
$ - $ 1,334,190 $ 5,961,355 $ - $ - $ -
151,131 130,424 618,212 770,361 153,672 31
- - - - - 13,675
1,195,662 20,160 - 5,609,304 913,336 -
- - 300 16,329 1,859
1,346,793 1,484,774 6,579,867 6,395,994 1,068,867 13,706
1,225,541
181,177 - - 1,149,165 127,800
- - 5,538,159 - -
90,184 14,109 129,599 1,722,332 284,225
363
271,361 1,239,650 5,667,758 2,871,497 412,025 363
1,075,432 245,124 912,109 3,524,497 656.842 13,343
$ 1,075,432 $ 245,124 $ 912,109 $ 3,524,497 $ 656,842 $ 13,343
$ 1,353,123 $ 1,630,620 $ 7,681,976 $ 7,654,351 $ 1,495,898 $ (5,702)
1,353,123 1,630,620 7,681,976 7,654,351 1,495,898 (5,702)
1,075,432 245,124 912,109 3,524,497 656,842 13,343
$ 2,428,555 $ 1,875,744 $ 8,594,085 $ 11,178,848 $ 2,152,740 $ 7,641
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, 2001
Revenues:
Taxes
Fines and forfeits
Use of money and property
Intergovernmental
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
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
Federal
Aid Urban
Community
Development Assessment
Block Grant Administration
$ - $
22,196
170
1,100,450
22,366 1,100,450
22,366
$ 22,366 $
105,760
994,690
1,100,450
39,267
463,041
502,308
562,701
2,916
565,617
(63,309)
San Sevaine/
Etlwanda
Drainage
177,292
303,853
481,145
481,145
- $ (63,309) $ 481,145
Fund Balances:
Beginning of Fiscal Year - as previously
reported $ 270,592 $ $ 344,143
Restatement -
Beginning of Fiscal Year - as restated 270,592
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses 22,366 (63,309)
$ 1,902,157
344,143 1,902,157
End of Fiscal Year
481,145
$ 292,958 $ $ 280,834 $ 2,383,302
70
Schedule 5
Page 4 of 9
Air South Lower Masi
Quality FETSIM Etiwanda Etiwanda Commerce
SB 140 Improvement Grant Drainage Drainage Center
$ - $ - $ - $ - $ - $ 242,821
2,900 - 1,100 3,716 10,112
290,063 139,973 154 - -
- - - 488,050 -
290,063 142,873 154 1,100 491,766 252,933
105,622
1,395
216,059
107,017 216,059
290,063 35,856 154 1,100 491,766 36,874
(172,765)
(172,765) - - -
$ 117,298 $ 35,856 $ 154 $ 1,100 $ 491,766 $ 36,874
$ (80,682) $ 63,366 $ (154) $ 12,573 $ - $ 177,232
(80,682) 63,366 (154) 12,573 177,232
117,298 35,856 154 1,100 491,766 36,874
$ 36,616 $ 99,222 $ - $ 13,673 $ 491,766 $ 214,106
71
1
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES
1
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2001 '
California
Library Literacy '
Measure I Services Metrolink Campaign
Revenues:
Taxes $ $ 1,069,484 $ - $ '
Fines and forfeits -
Use of money and property 351,023 53,998 2,006 6
Intergovernmental 2,023,875 60,350 18,900
Charges for services - 213,570 '
Development fees - -
Other - 412,261 10,000
Total Revenues 2,374,898 1,809,663 2,006 28,906 ,
Expenditures:
Current:
General government - - -
Public safety - - - - ,
Public safety -fire protection - - -
Engineering and public works 118,897 - -
Community development - - - ,
Community services - 1,468,654 - 54,149
Capital outlay 1,583,339 54,380 2,300
Debt service:
Principal 50,000 - ,
Interest and fiscal charges - - - -
Total Expenditures 1,702,236 1,573,034 56,449
Excess of Revenues over ,
(under) Expenditures 672,662 236,629 2,006 (27,543)
Other Financing Sources (Uses):
Operating transfers in 172,765 98,370 29,250 111Operating transfers out - (29,250) -
Sale of fixed assets - -
Total Other Financing
Sources (Uses) 172,765 69,120 - 29,250 '
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses $ 845,427 $ 305,749 $ 2,006 $ 1,707 ,
Fund Balances:
Beginning of Fiscal Year - as previously
reported $ 4,100,648 $ 849,984 $ 36,855 $ - ,
Restatement -
Beginning of Fiscal Year - as restated 4,100,648 849,984 36,855 -
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses 845,427 305,749 2,006 1,707
End of Fiscal Year $ 4,946,075 $ 1,155,733 $ 38,861 $ 1,707
72 '
Major Urban
Resource
Library Grant
44
1,630
1,674
Used 011
Recycling
Grant
363
38,796
39,159
38,796
38,796
2000
Local Law
Enforcement
Block Grant
2,718
33,475
36,193
10,817
34,512
45,329
1,674 363 (9,136)
1,630 - 9,352
1,630
$ 3,304 $ 363 $
$ (30) $ (298) $
(30) (298)
1999
Local Law
Enforcement
Block Grant
1998
Local Law
Enforcement
Block Grant
$ - $
20,419
9,352
216 $
- $
3,304 363 216
$
3274 $ 65 $
20,419
19,853
19,853
566
(566)
(566)
139
1,860
1,999
1,999
(1,965)
(1,965)
Schedule 5
Page 6 of 9
COPS
Program
Grant
38,490
272,642
311,132
200,147
200,147
110,985
$ 34 $ 110,985
- $ (34) $ 376,773
- (34) 376,773
34 110,985
216 $ - $ - $ 487,758
73
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, 2001
California
COPS Law Adult Senior
Universal Enforcement Education Act Outreach
Grant Program Grant Grant
Revenues:
Taxes $ - $ $ - $
Fines and forfeits - Use of money and property 6,357 8 62
Intergovernmental 250,000 143,417 - 2,680
Charges for services
Development fees
Other
Total Revenues
Expenditures:
Current:
General government
250,000 149,774 8 2,742
Public safety 250,000 - -
Public safety -fire protection - -
Engineering and public works - -
Community development - - -
Community services - - 2,990
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total Expenditures 250,000 - - 2,990
Excess of Revenues over
(under) Expenditures 149,774 8 (248)
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 $ - $ 149,774 $ 8 $ (248)
Fund Balances:
Beginning of Fiscal Year - as previously
reported $ $ - $ - $ 255
Restatement - -
Beginning of Fiscal Year - as restated - 255
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses - 149,774 8 (248)
End of Fiscal Year $ $ 149,774 $ 8 $ 7
74
Schedule 5
Page 8 of 9
Library Youth
Teen After Services & Services Traffic Litter Teen
School Program Technologies Materials Congestion Reduction Connection
Grant Act Grant Relief Grant Program Grant
$ - $ - $ - $
4 291 2 46,728
1,141 - 91 895,145
67
32,680
184
1,145 291 93 941,873 32,747 184
32,680
1,141 - - -
2,755 -
1,141
2,755 32,680
4 291 93 939,118 67 184
(91) - - -
(91) - -
$ 4 $ 291 $ 2 $ 939,118 $ 67 $ 184
$ (4) $ (236) $ (2) $ $ - $
(4) (236) (2)
4 291 2 939.118 67 184
$ - $ 55 $ - $ 939,118 $ 67 $ 184
75
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, 2001
Revenues:
Taxes
Fines and forfeits
Use of money and property
Intergovernmental
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
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
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
End of Fiscal Year
76
Fire
District
$ 9,590,634
2,705
600,919
509,366
195,768
10,899,392
10,746,460
96,280
Schedule 5
Page 9 of 9
TOTALS
Year ended June 30,
2001 2000
$ 18,198,484
2,705
3,808,604
7,761,158
2,101,466
11,020,590
636,710
$ 17,139,308
30
1,854,819
7,032,445
2,071,141
8,789,188
469,755
43,529,717 37,356,686
2,109,923
460,964
10,746,460
3,682,028
5,676,599
3,134,018
5,888,985
35,000 85,000
2,538 2,538
10,880,278
19,114
938,870
3,253
942,123
2,090,255
426,765
10,159,931
3,833,477
5,398,100
2,862,964
7,302,314
80,000
59,205
31,786,515 32,213,011
11,743,202 5,143,675
1,250,237
(204,637)
3,253
1,048,853
705,990
10
706,000
$ 961,237 $ 12,792,055 $ 5,849,675
$ 6,574,017 $ 40,815,646 $ 34,752,686
(66,965) 61,615 213,285
6,507,052 40,877,261 34,965,971
961,237
12,792,055 5,849,675
$ 7,468,289 $ 53,669,316 $ 40,815,646
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
THIS PAGE INTENTIONALLY LEFT BLANK
77
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, 2001
Budget
Revenues:
Taxes $ $
Fines and forfeits
Use of money and property 128,760 193,072
Intergovernmental 2,237,000 2,301,041
Charges for services
Development fees
Other
Total Revenues 2,365,760 2,494,113
Expenditures:
Current:
General government -
Public safety - -
Public safety - fire protection - -
Engineering and public works 2,533,980 2,203,558
Community development -
Community services - -
Capital outlay 567,630 513,855
Debt service:
Principal
Interest and fiscal charges -
Total Expenditures 3,101,610 2,717,413
Excess of Revenues over
(under) Expenditures (735,850) (223,300)
Other Financing Sources (Uses):
Operating transfers in 735,240 -
Operating transfers out - -
Sale of fixed assets
Total Other Financing Sources (Uses) 735,240 -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) (610) (223,300)
Adjustments:
To adjust for encumbrances 138,365
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ (610) $ (84,935)
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 2,326,470 $ 2,326,470
Restatement - - 128,580
GAS TAX
Actual
Beginning of Fiscal Year - as restated 2,326,470 2,455,050
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
Variance -
Favorable
(Unfavorable)
64,312
64,041
128,353
330,422
53,775
384,197
512,550
(735,240)
(735,240)
(222,690)
138,365
$ (84 325)
128,580
128,580
(610) (84,935) (84 325)
End of Fiscal Year $ 2,325,860 $ 2,370,115 $ 44,255
78
SB 325
Budget Actual
$ - $
12,350 18,132
Variance -
Favorable
(Unfavorable)
5,782
12.350 18.132 5.782
55,000
55,000
(42,650)
42,650
42.650
32,800
32,800
(14,668)
(14,668)
22,200
22,200
27,982
(42,650)
(42,650)
Budget
24,290
168,590
1,453,490
600
RECREATION
Actual
37,636
118,531
1,378,530
193
1,646.970 1,534,890
1,620,690
74,540
1,480,413
26,909
Schedule 6
Page 2 of 24
Varlance-
Favorable
(Unfavorable)
13,346
(50,059)
(74,960)
(407)
(112,080)
140,277
47,631
1,695,230 1,507,322 187,908
(48,260)
15,970
15,970
(14,668) (32,290)
27,568
27,568
6,088
75,828
(15,970)
(15.970)
59,858
6,088
$ - $ (14,668) $ (14,668) $ (32,290) $ 33,656 $ 65,946
$ 214,568 $ 214,568 $
214,568
214,568
(14,668) (14,668)
$ 471,093 $ 471,093 $
471,093
471,093
(32,290) 33,656
65,946
$ 214,568 $ 199,900 $ (14,668) $ 438,803 $ 504,749 $ 65,946
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, 2001
Budget
PARK DEVELOPMENT
Varlance-
Favorable
Actual (Unfavorable)
Revenues:
Taxes $ - $ - $ -
Fines and forfeits - - Use of money and property 221,790 375,941 154,151
Intergovernmental - -
Charges for services - - Development fees 2,250,000 2,027,184 (799,816)
Other - - -
Total Revenues 2,471,790 2,403,125 (68,665)
Expenditures:
Current:
General government -
Public safety - -
Public safety - fire protection
Engineering and public works
Community development - -
Community services 171,900 189,088 (17,188)
Capital outlay 1,396,110 445,560 950,550
Debt service:
Principal -
Interest and fiscal charges
Total Expenditures 1,568,010 634,648 933,362
Excess of Revenues over
(under) Expenditures 903,780 1,768,477 864,697
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) Expenditures and Other
Uses (Budgetary Basis) 903,780 1,768,477 864,697
Adjustments:
To adjust for encumbrances 218,700 218,700
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 903,780 $ 1,987,177 $ 1,083,397
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 3,366,094 $ 3,366,094 $
Restatement
Beginning of Fiscal Year - as restated 3,366,094 3,366,094
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 903,780 1,987,177 1,083,397
End of Fiscal Year $ 4,269,874 $ 5,353,271 $ 1,083,397
80
Schedule 6
Page 4 of 24
BEAUTIFICATION LIGHTING DISTRICTS
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ $ 1,213,720 $ 1,334,190 $ 120,470
90,900 151,131 60,231 80,000 130,424 50,424
1,248,610 1,195,662 (52,948) 10,040 20,160 10,120
1,339,510 1,346,793 7,283 1,303,760 1,484,774 181,014
- - 1,397,960
257,550 335,346 (77,796) -
507,000 287 529 219,471 14,180
1,226,604 171,356
14,109 71
764,550 622,875 141,675 1,412,140 1,240,713 171,427
574,960 723,918 148,958 (108,380) 244,061 352,441
123,390 - (123,390)
- - 123,390 - (123,390)
574,960 723,918 148,958 15,010 244,061 229,051
351,514 351,514 - 1,063 1,063
$ 574,960 $ 1,075,432 $ 500,472 $ 15,010 $ 245,124 $ 230,114
$ 1,353,123 $ 1,353,123 $ $ 1,630,620 $ 1,630,620 $
1,353,123 1,353,123
1,630,620 1,630,620
574.960 1,075,432 500,472 15,010 245,124 230.114
$ 1,928,083 $ 2.428,555 $ 500,472 $ 1,645,630 $ 1,875,744 $ 230,114
81
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, 2001
LANDSCAPE
MAINTENANCE DISTRICTS
Variance-
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 5,424,700 $ 5,961,355 $ 536,655
Fines and forfeits
Use of money and property 378,910 618,212 239,302
Intergovernmental - -
Charges for services - -
Development fees -
Other 300 300
Total Revenues 5,803,610 6,579,867 776,257
Expenditures:
Current:
General government - -
Public safety -
Public safety - fire protection - -
Engineering and public works - -
Community development 6,891,300 5,632,969 1,258,331
Community services - -
Capital outlay 341,540 249,492 92,048
Debt service:
Principal -
Interest and fiscal charges -
Total Expenditures 7,232,840 5,882,461 1,350,379
Excess of Revenues over
(under) Expenditures (1,429,230) 697,406 2,126,636
Other Financing Sources (Uses):
Operating transfers in 1,521,640 (1,521,640)
Operating transfers out - -
Sale of fixed assets -
Total Other Financing Sources (Uses) 1,521,640 - (1,521,640)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 92,410 697,406 604,996
Adjustments:
To adjust for encumbrances - 214,703 214,703
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 92,410 $ 912,109 $ 819,699
Fund Balances:
Beginning of Fiscal Year - as previously reported
Restatement
Beginning of Fiscal Year - as restated 7,681,976 7,681,976 -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 92,410 912,109 819,699
End of Fiscal Year $ 7,774,386 $ 8,594,085 $ 819,699
$ 7,681,976 $ 7,681,976 $
82
Schedule 6
Page 6 of 24
SYSTEMS DEVELOPMENT DRAINAGE FACILITIES
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ - $ - $ $
471,800 770,361 298,561 89,230 153,672 64,442
5,763,000 5,609,304 (153,696) 1,065,400 913,336 (152,064)
16,329 16,329 - 1,859 1,859
6,234,800 6,395,994 161,194 1,154,630 1,068,867 (85,763)
1,209,640 1,158,409 51,231 138,350 134,663 3,687
2,661,440 2,590,846 70,594 512,260 496,389 15,871
3,871,080 3,749,255 121,825 650,610 631.052 19,558
2,363,720 2,646,739 283,019 504,020 437,815 (66,205)
3,030 (3,030)
3,030 - (3,030)
2,363,720 2,646,739 283,019 507,050 437,815 (69,235)
877,758 877,758 219,027 219,027
$ 2,363,720 $ 3,524,497 $ 1,160,777
$ 507,050 $ 656,842 $ 149,792
$ 7,654,351 $ 7,654,351 $ - $ 1,495,898 $ 1,495,898 $
7,654,351 7,654,351 - 1,495,898 1,495,898
2,363,720 3,524,497 1,160,777 507,050 656,842 149,792
$ 10,018,071 $ 11.178,848 $ 1,160,777 $ 2,002,948 $ 2,152,740 $ 149,792
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, 2001
Budget
PEDESTRIAN GRANTS
Variance -
Favorable
Actual (Unfavorable)
Revenues:
Taxes $ $ - $ -
Fines and forfeits - Use of money and property 31 31
Intergovernmental 4,000 13,675 9,675
Charges for services -
Development fees - - -
Other
Total Revenues 4,000 13,706 9,706
Expenditures:
Current:
General government -
Public safety - -
Public safety - fire protection -
Engineering and public works - -
Community development - -
Community services -
Capital outlay 4,000 1,063 2,937
Debt service:
Principal -
Interest and fiscal charges -
Total Expenditures 4,000 1,063 2,937
Excess of Revenues over
(under) Expenditures 12,643 12,643
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) Expenditures and Other
Uses (Budgetary Basis) 12,643 12,643
Adjustments:
To adjust for encumbrances - 700 700
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ $ 13,343 $ 13,343
Fund Balances:
Beginning of Fiscal Year - as previously reported $ (5,702) $ (5,702) $ -
Restatement - -
Beginning of Fiscal Year - as restated (5,702) (5,702)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) - 13,343 13,343
End of Fiscal Year $ (5,702) $ 7,641 $ 13,343
84
Budget
13,960
19,120
Schedule 6
Page 8 of 24
COMMUNITY
FEDERAL AID URBAN DEVELOPMENT BLOCK GRANT
Variance- Variance -
Favorable Favorable
Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ $ $ $
22,196 8,236 - -
170 (18,950) 1,439,980 1,100,450 (339,530)
33.080 22,366 (10,714) 1,439,980 1,100,450 (339,530)
19,120
19,120
392,650 105,760 286,890
1,047,330 1,005,038 42,292
19,120 19,120 1,439,980 1,110,798 329,182
13,960 22,366 8,406 (10,348) (10,348)
13,960 22,366 8,406 (10,348) (10,348)
10,348 10,348
$ 13,960 $ 22,366 $ 8,406
$ 270,592 $ 270,592 $ - $ - $ - $
270,592 270,592
13.960 22,366 8,406
$ 284,552 $ 292,958 $ 8,406 $ $ - $
85
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, 2001
ASSESSMENT ADMINISTRATION
Variance- '
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ - $ - '
Fines and forfeits - - -
Use of money and property 30,240 39,267 9,027
Intergovernmental - - -
Charges for services '
Development fees 479,210 463,041 (16,169)
Other - - -
Total Revenues 509,450 502,308 (7,142) '
Expenditures:
Current:
General government 603,400 568,443 34,957
Public safety - - - '
Public safety - fire protection -
Engineering and public works -
Community development -
Community services -
Capital outlay 3,020 2,916 104 '
Debt service:
Principal
Interest and fiscal charges - -
Total Expenditures 606,420 571,359 35,061
Excess of Revenues over ,
(under) Expenditures (96,970) (69,051) 27,919
Other Financing Sources (Uses):
Operating transfers in 96,970 (96,970)
Operating transfers out - '
Sale of fixed assets -
Total Other Financing Sources (Uses) 96,970 (96,970)
Excess of Revenues and Other Sources ,
over (under) Expenditures and Other
Uses (Budgetary Basis) - (69,051) (69,051)
Adjustments:
To adjust for encumbrances 5,742 5,7421
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ $ (63,309) $ (63,309) '
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 344,143 $ 344,143 $
Restatement
Beginning of Fiscal Year - as restated
344,143 344,143
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) - (63,309) (63,309)
End of Fiscal Year $ 344,143 $ 280,834 $ (63,309)
1
86
1
Schedule 6
Page 10 of 24
SAN SEVAINE/ ETIWANDA DRAINAGE AIR QUALITY IMPROVEMENT
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ - $ - $ - $
111,780 177,292 65,512 2,500 2,900 400
- - - 135,980 139,973 3,993
303,860 303,853 (7)
415,640 481,145 65,505 138,480 142,873 4,393
110,090 105,622 4,468
2,000
1,395 605
112,090 107,017 5,073
415,640 481,145 65,505 26,390 35,856 9,466
415,640 481,145 65,505 26,390 35,856 9,466
$ 415,640 $ 481,145 $ 65,505 $ 26,390 $ 35,856 $ 9,466
$ 1,902,157 $ 1,902,157 $ - $ 63,366 $ 63,366 $
1,902,157 1,902,157 63,366 63,366
415,640 481,145 65,505 26,390 35,856 9,466
$ 2,317,797 $ 2,383,302 $ 65,505 $ 89,756 $ 99,222 $ 9,466
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, 2001
Revenues:
Taxes
Fines and forfeits
Use of money and property
Intergovernmental
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
Operating transfers out
Sale of fixed assets
SOUTH ETIWANDA DRAINAGE
Variance -
Favorable
Budget Actual (Unfavorable)
$ $ $
720 1,100 380
720 1,100 380
720 1,100 380
Total Other Financing Sources (Uses) -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 720 1,100 380
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 720 $ 1,100 $ 380
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 12,573 $ 12,573 $
Restatement -
Beginning of Fiscal Year - as restated 12,573 12,573
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 720 1,100 380
End of Fiscal Year $ 13,293 $ 13,673 $ 380
88
Schedule 6
Page 12 of 24
MASI COMMERCE CENTER MEASURE I
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ 242,820 $ 242,821 $ 1
5,700 10,112 4,412 225,080 351,023 125,943
1,647,460 2,023,875 376,415
248.520 252,933 4,413 1,872,540 2,374,898 502,358
249,230 216,059 33,171
140,590 118,897 21,693
2,689,890 2,247,226 442,664
249,230 216,059 33,171 2,830,480 2,366,123 464,357
(710) 36,874 37,584 (957,940) 8,775 966,715
710 - (710) 1,324,920 172,765 (1,152,155)
710 - (710) 1,324,920 172,765 (1,152,155)
36,874 36,874 366,980 181,540 (185,440)
663,887 663,887
$ - $ 36,874 $ 36,874 $ 366,980 $ 845,427 $ 478,447
$ 177,232 $ 177,232 $ $ 4,100,648 $ 4,100,648 $
177,232 177,232 - 4,100,648 4,100,648
36,874 36,874 366,980 845,427 478,447
$ 177,232 $ 214,106 $ 36,874 $ 4,467,628 $ 4,946,075 $ 478,447
89
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, 2001
Revenues:
Taxes
Fines and forfeits
Use of money and property
Intergovernmental
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
Operating transfers out
Sale of fixed assets
Budget
LIBRARY SERVICES
Variance -
Favorable
Actual (Unfavorable)
$ 1,014,890 $ 1,069,484 $ 54,594
35,030 53,998 18,968
59,850 60,350 500
203,500 213,570 10,070
360,130 412,261 52,131
1,673,400 1,809,663 136.263
1,592,690
74,600
50,000
1,717,290
(43,890)
200,000
(29,250)
Total Other Financing Sources (Uses) 170,750
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 $ 849,984
Restatement -
Beginning of Fiscal Year - as restated 849,984
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
126,860
1,469,896
54,380
50,000
1,574,276
235,387
98,370
(29,250)
69,120
304,507
1,242
122,794
20,220
143,014
279,277
(101,630)
(101,630)
177,647
1,242
$ 126,860 $ 305,749 $ 178,889
$ 849,984 $
849,984
126,860 305,749 178,889
End of Fiscal Year $ 976,844 $ 1,155,733 $ 178,889
90
Schedule 6
Page 14 of 24
METROLINK CALIFORNIA LITERACY CAMPAIGN
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ - $ $ $ - $ -
960 2,006 1,046 - 6 6
20,660 18,900 (1,760)
10,000 10,000
960 2,006 1,046 30,660 28,906 (1,754)
57,600 54,149 3,451
2,310
2,300 10
59,910 56,449
960 2,006 1,046 (29,250) (27.543)
29,250 29,250
29,250 29,250
3,461
1,707
960 2,006 1,046 - 1,707 1,707
$ 960 $ 2,006 $ 1,046 - 1,707 $ 1,707
$ 36,855 $ 36,855 $ $ - $ - $
36,855 36,855
960 2,006 1,046 1,707 1,707
$ 37,815 $ 38,861 $ 1,046 $ - $ 1,707 $ 1,707
91
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, 2001
Revenues:
Taxes
Fines and forfeits
Use of money and property
Intergovernmental
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
Operating transfers out
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
92
USED OIL RECYCLING GRANT
Varlance-
Favorable
(Unfavorable)
Budget Actual
$ $
30 363
56,950 38,796
56,980
44,510
44,510
12,470
12,470
$ 12,470
$ (298)
(298)
39,159
38,796
38,796
363
363
333
(18,154)
(17.821)
5,714
5,714
(12.107)
(12,107)
$ 363 $ (12,107)
$ (298) $
(298)
12,470
$ 12,172 $
363 (12,107)
65 $ (12,107)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Schedule 6
Page 16 of 24
2000 LOCAL LAW 1999 LOCAL LAW
ENFORCEMENT BLOCK GRANT ENFORCEMENT BLOCK GRANT
Varlance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable),
$ - $ $ $ - $ $
410 2,718 2,308 -
84,180 33,475 (50,705) 20,420 20,419
(1)
84,590 36,193 (48,397) 20,420 20,419 (1)
10,817
10,817
73,363 34,512 38,851 20,270 19,853 417
84,180 45,329 38,851
410 (9,136) (9.546)
9,360 9,352 (8)
(9,352) - 9,352
8 9,352 9,344
418 216 (202)
20,270 19.853 417
150
566
416
150
(566)
(566)
(150)
$ 418 $ 216 $ (202) $ 150 $ - $ (150)
$
418 216 (202)
418 $ 216 $ (202)
93
150
150 $
(150)
(150)
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, 2001
1998 LOCAL LAW
ENFORCEMENT BLOCK GRANT
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ - $
Fines and forfeits - Use of money and property 680 139 (541)
Intergovernmental 680 1,860 1,180
Charges for services -
Development fees - -
Other
Total Revenues 1,360 1,999 639
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services - -
Capital outlay 413 - 413
Debt service:
Principal - -
Interest and fiscal charges - -
Total Expenditures 413 - 413
Excess of Revenues over
(under) Expenditures 947 1,999 1,052
Other Financing Sources (Uses):
Operating transfers in -
Operating transfers out (1,965) (1,965)
Sale of fixed assets -
Total Other Financing Sources (Uses) (1,965) (1.965)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 947 34 (913)
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 947 $ 34 $ (913)
Fund Balances:
Beginning of Fiscal Year - as previously reported $ (34) $ (34) $ -
Restatement - -
Beginning of Fiscal Year - as restated (34) (34)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 947 34 (913)
End of Fiscal Year $ 913 $ - $ (913)
94
Schedule 6
Page 18 of 24
COPS PROGRAM GRANT COPS UNIVERSAL GRANT
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ $ $
23,830 38,490 14,660
272,650 272,642 (8)
250,000
$ - $
250,000
296,480 311,132 14,652 250,000 250,000
200,000 200,147 (147) 250,000 250,000
200,000 200,147 (147) 250,000 250,000
96.480 110,985 14,505
96,480 110,985 14,505
$ 96,480 $ 110,985 $ 14,505 $ $ $
$ 376,773 $ 376,773 $ - $ - $ - $
376,773 376,773 - -
96,480 110,985
14,505
$ 473,253 $ 487.758 $ 14.505 $ - $ - $
95
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, 2001
CALIFORNIA LAW
ENFORCEMENT PROGRAM
Varlance-
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ - $
Fines and forfeits - - Use of money and property 6,357 6,357
Intergovernmental 143,420 143,417 (3)
Charges for services -
Development fees - -
Other
Total Revenues 143,420 149,774 6,354
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 143,420 149,774 6,354
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) Expenditures and Other
Uses (Budgetary Basis) 143,420 149,774 6,354
Adjustments:
To adjust for encumbrances -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 143,420 $ 149,774 $ 6,354
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) 143,420 149,774 6,354
End of Fiscal Year $ 143,420 $ 149,774 $ 6,354
96
Schedule 6
Page 20 of 24
SENIOR OUTREACH GRANT TEEN AFTER SCHOOL PROGRAM
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ $ $ - $
62 62 - 4 4
3,000 2,680 (320) 29,550 1,141 (28,409)
3,000 2,742 (258) 29,550 1,145 (28,405)
3,000 2,990 10
7,240
1,141 6,099
3,000 2,990 10 7,240 1,141 6,099
(248) (248) 22,310 4 (22,306)
(248) (248) 22,310 4 (22,306)
$ - $ (248) $ (248) $ 22,310 $ 4 $ (22,306)
$ 255 $ 255 $ - $ (4) $ (4) $ -
255 255 - (4) (4) -
(248) (248) 22,310 4 (22,306)
$ 255 $ 7 $ (248) $ 22,306 $ - $ (22,306)
97
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, 2001
LIBRARY SERVICES
Budget
Revenues:
Taxes $ $
Fines and forfeits
Use of money and property
Intergovernmental 59,850
Charges for services
Development fees
Other
Total Revenues 59,850
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services 5,170
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total Expenditures 5,170
Excess of Revenues over
(under) Expenditures 54,680
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) Expenditures and Other
Uses (Budgetary Basis) 54,680
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 (GMP Basis)
End of Fiscal Year
98
& TECHNOLOGIES ACT
Variance -
Favorable
Actual (Unfavorable)
291
291
(59,850)
291 (59.559)
5,170
5,170
291 (54,389)
291 (54,389)
$ 54,680 $ 291 $ (54,389)
$ (236) $ (236) $
(236) (236)
54,680 291 (54,389)
$ 54,444 $ 55 $ (54,389)
Schedule 6
Page 22 of 24
TRAFFIC CONGESTION RELIEF LITTER REDUCTION GRANT
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ - $ $ - $ $
16,270 46,728 30,458 67 67
895,150 895,145 (5) 35,600 32,680 (2,920)
911,420 941,873 30,453 35,600 32,747 (2,853)
40,600 32,680 7,920
85,000 84,411 589 - -
85,000 84.411 589 40,600 32,680 7,920
826,420 857,462 31,042 (5.000) 67 5,067
826,420 857,462 31,042 (5,000) 67 5,067
81,656 81,656
$ 826,420 $ 939,118 $ 112,698 $ (5.000) $ 67 $ 5,067
826,420 939,118 112,698 (5.000) 67 5,067
$ 826.420 $ 939.118 $ 112,698 $ (5,000) $ 67 $ 5,067
99
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, 2001
FIRE DISTRICT '
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues: '
Taxes $ 9,432,890 $ 9,590,634 $ 157,744
Fines and forfeits 1,500 2,705 1,205
Use of money and property 465,910 600,919 135,009 ,
Intergovernmental -
Chargesforservices 590,100 509,366 (80,734)
Development fees - -
Other 167,010 195,768 28,758 '
Total Revenues 10,657,410 10,899,392 241,982
Expenditures:
Current: ,
General government
Public safety - -
Public safety - fire protection 11,245,712 10,801,017 444,695
Engineering and public works - - - '
Community development - - -
Community services - -
Capital outlay 174,170 111,403 62,767 ,
Debt service:
Principal 35,000 35,000
Interest and fiscal charges 2,538 2,538 -
Total Expenditures 11,457,420 10,949,958 507,462
Excess of Revenues over
(under) Expenditures (800,010) (50,566) 749,444
Other Financing Sources (Uses):
Operating transfers in 1,352,190 938,870 (413,320)
Operating transfers out -
Sale of fixed assets 13,620 3,253 (10,367)
Total Other Financing Sources (Uses) 1,365,810 942,123 (423,687) '
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 565,800 891,557 325,757
Adjustments: '
To adjust for encumbrances - 69,680 69,680
Excess of Revenues and Other Sources
over (under) Expenditures and Other '
Uses (GAAP Basis) $ 565,800 $ 961,237 $ 395,437
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 6,574,017 $ 6,574,017 $ ,
Restatement (66,965) (66,965)
Beginning of Fiscal Year - as restated 6,574,017 6,507,052 (66,965)
Excess of Revenues and Other Sources
over (under) Expenditures and Other '
Uses (GAAP Basis) 565,800 961,237 395,437
End of Fiscal Year $ 7,139,817 $ 7,468,289 $ 328,472
100 ,
TOTALS -Year Ended June 30,
2001
Budget
$ 17,329,020
1,500
2,431,130
7,584,090
2,247,090
11,120,120
537,740
41,250,690
2,360,680
460,817
11,245,712
4,324,620
7,324,550
3,458,290
10,325,186
85,000
2,538
39,587,393
1.663,297
5,455,320
(38,602)
13,620
5,430,338
7,093,635
Variance -
Favorable
Actual (Unfavorable)
$ 18,198,484
2,705
3,804,650
7,469,220
2,101,466
10,532,540
636,710
42,745,775
2,116,728
460,964
10,801,017
3,989,669
5,771,409
3,197,677
8,221,986
85,000
2,538
$ 869,464
1,205
1,373,520
(114,870)
(145,624)
(587,580)
98,970
1,495,085
243,952
(147)
444,695
334,951
1,553,141
260,613
2,103,200
34,646,988 4,940,405
8,098,787 6,435,490
1,248,607
(31,781)
3,253
1 220 079
(4,206,713)
6,821
(10,367)
(4,210,259)
9,318,866 2,225,231
2,860,473 2,860,473
$ 7,093,635 $ 12,179,339
$ 40,896,514 $ 40,896,514
61.615
40,896,514 40,958,129
$ 5,085,704
61,615
61,615
7,093,635 12,179,339 5,085,704
$ 47,990,149 $ 53.137,468 $ 5,147.319
101
Schedule 6
Page 24 of 24
THIS PAGE INTENTIONALLY LEFT BLANK
102
I 1 1 1 1 1 1 1 1 1 1
CITY OF RANCHO CUCAMONGA
Capital Projects Funds
Assessment District 82-1 Fund - Established to account for the receipt and disbursement of funds used in
the construction of streets, storm drainage and utility improvements within the project area. Financing
was provided by the sale of bonds under the Refunding Act of 1984 for 1915 Improvement Act Bonds.
Community Facilities District (CFD) 84-1 Fund - Established to account for the receipt and disbursement
of funds used in the construction and installation of public capital drainage facilities, together with
appurtenant work and incidental expenses, to serve and provide drainage protection to property located
within Community Facilities District No. 84-1 (Day Creek Drainage System). Financing was provided by
the sale of bonds under the Mello -Roos Community Facilities Act of 1982.
Assessment District 84-2 Fund - Established to account for the receipt and disbursement of funds used in
the construction of certain public works of improvement, together with appurtenances and appurtenant
work, including acquisition where appropriate, in Special Assessment District No. 84-2 (Alta Loma
Channel Improvement). Financing was provided by sale of bonds under the 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 Governments (SANBAG). The grant is part of the Intermodal Surface Transportation
Efficiency Act (ISTEA). Funds received by the City from SANBAG will be used to construct Phase 2 of the
Metrolink Station.
CFD 2000-01 South Etiwanda - Established to account for the receipt and disbursement of funds used in
the acquisition and construction of facilities consisting primarily of storm drain, sewer, water, landscaping,
park facilities and improvements. Financing was provided by the sale of bonds under the Mello -Roos
Community Facilities Act of 1982.
CFD 2000-02 Rancho Cucamonga Corporate Park - Established to account for the receipt and
disbursement of funds used in the acquisition and construction of facilities consisting primarily of
improvements to Milliken Avenue, Arrow Route, and Foothill Boulevard, and water and sewer
improvements to be acquired and operated by Cucamonga County Water District. Financing was
provided by the sale of bonds under the Mello -Roos Community Facilities Act of 1982.
CFD 2000-03 Rancho Summit - Established to account for monies deposited by developers for initial
consulting and administrative costs and expenses related to a proposed public financing district.
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.
103
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL CAPITAL PROJECTS FUNDS
JUNE 30, 2001
Assessment Assessment Assessment
Districts CFD Districts Districts
82-1 84-1 84-2 86-2
ASSETS
Cash and investments $ 8,640 $ 1,281,788 $ 30,266 $ 407,509
Cash and investments with fiscal agent - -
Investment - land held for resale -
Receivables (net of allowance for uncollectible):
Taxes - - - -
Accounts - - - -
Interest 59 7,936 203 2,737
Loan - -
Grant - - -
Due from other funds - - -
Deposits -
Total Assets $ 8,699 $ 1,289,724 $ 30,469 $ 410,246
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ - $ - $ - $
Deposits - 3,864
Due to other funds - -
Total Liabilities - - 3,864
Fund Balances:
Reserved for encumbrances
Reserved for land held for resale
Reserved for long-term loans
Reserved for deposits
Unreserved:
Designated for law enforcement
Designated for continuing projects
Designated for unrealized gain
Undesignated
Total Fund Balances
37 5,480 129 1,742
8,662 1284,244 26,476 408,504
8,699 1,289,724 26,605 410,246
Total Liabilities and Fund Balances $ 8,699 $ 1,289,724 $ 30,469 $ 410,246
104
Regional
Choice Transit
Capital
Improvement
$
1,882,057
CFD 2000-01
South
Etiwanda
$ 1,882,057 $
CFD 2000-02
Rancho
Cucamonga
Corporate
Park
CFD 2000-03
Rancho Redevelopment
Summit Agency
- $ 1,761 $
$ 103,416,130
143
15,752,745
212,229
39,105
715,098
12,480,518
1,644,973
430,500
$ 1,761 $ $134,691,441
$ 244,556 $ - $ - $
1,637,501
1,882,057
486,636
(486,636)
$ 1,882,057
$
8
1,753
1,761
1,761 $
$ 260,197
50,000
11,745 4,964,159
11,745 5,274,356
15 318 227
15,752,745
12,480,518
430,500
4,290,000
80,703,064
442,031
(11,745)
(11,745) 129,417,085
105
$ 134,691,441
Schedule 7
TOTALS
June 30,
2001 2000
$ 105,146,094
143
15,752,745
212,229
39,105
726,033
12,480,518
1,882,057
1,644,973
430,500
$ 138,314,397
$ 504,753
53,864
6,613,405
7,172,022
15,804,863
15,752,745
12,480,518
430,500
4,290,000
80,703,064
449,427
1,231,258
131,142,375
$ 138,314,397
$ 94,218,604
136
16,537,745
101,433
560
302,717
12,538,371
2,380,280
430,500
$ 126,510,346
$ 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
1,601,418
123,151,488
$ 126,510,346
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, 2001
Revenues:
Taxes
Use of money and property
Intergovernmental
Development fees
Other
Total Revenues
Assessment Assessment Assessment
Districts CFD Districts Districts
82-1 84-1 84-2 86-2
$ - $ - $ - $ -
705 237,370 2,652 33,053
705 237,370 2,652 33,053
Expenditures:
Current:
General government - 10,990 3,500
Public safety
Engineering and public works
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total Expenditures 10,990 3,500
Excess of Revenues over
(under) Expenditures 705 237,370 (8,338) 29,553
Other Financing Sources (Uses):
Operating transfers in - - - -
Operating transfers out - -
Proceeds of long-term debt -
Contribution from property owner - -
Sales of fixed assets - -
Total Other Financing
Sources (Uses) - -
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses 705 237,370 (8,338) 29,553
Fund Balances:
Beginning of Fiscal Year
End of Fiscal Year (Schedule 10)
7,994 1,052,354 34,943 380,693
$ 8,699 $ 1,289,724 $ 26,605 $ 410,246
106
Regional
Choice Transit
Capital
Improvement
1,882,057
1,882,057
1,769,792
CFD 2000-01
South
Etiwanda
CFD 2000-02
Rancho
Cucamonga
Corporate
Park
706
25,000
25,706
58,148
1,212,683 6,058,990
1,769,792 1,212,683 6,117,138
112,265 (1,212,683) (6,091,432)
112,265
(112,265)
$ - $
1,212,683 6,058,990
1,212,683 6,058,990
(32,442)
CFD 2000-03
Rancho
Summit
23,500
23,500
35,245
35,245
(11,745)
(11,745)
Redevelopment
Agency
$ 6,780,259
9,060,432
2,565,228
18,405,919
2,285,766
15,024
12,003,667
885,093
4,727,519
19,917,069
(1,511,150)
4,120,686
(4,085,926)
9,136,908
3,001
9,174,669
7,663,519
34,203 - 121,753,566
$ 1,761 $ (11,745) $129,417,085
107
Schedule 8
TOTALS
Year Ended June 30,
2001 2000
$ 6,780,259
9,334,918
1,882,057
48,500
2,565,228
20,610,962
2,300,256
15,024
93,393
21,045,132
885,093
4,727,519
29,066,417
(8,455,455)
4,120,686
(4,085,926)
9,136,908
7,271,673
3,001
16,446,342
7,990,887
123,151,488
$131,142,375
$ 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)
8,429,666
(7,582,194)
14,285,502
15,132,974
12,031,942
111,119,546
$123,151,488
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, 2001
Revenues:
Taxes
Use of money and property
Intergovernmental
Development fees
Other
Total Revenues
CFD 84-1
Budget Actual
$ - $
60,640 237,370
60,640 237,370
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 60,640 237,370
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Proceeds of long-term debt
Contribution form property owner
Sales of fixed assets
Total Other Financing
Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 60,640 237,370
Adjustments:
To adjust for encumbrances - -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP basis) 60,640 237,370
Fund Balances:
Beginning of Fiscal Year
End of Fiscal Year
108
Varlance-
Favorable
(Unfavorable)
176,730
176,730
176,730
176,730
176,730
1,052,354 1,052,354
$ 1,112,994 $ 1,289,724 $ 176,730
Schedule 9
Page 2 of 6
ASSESSMENT DISTRICT 84-2 ASSESSMENT DISTRICT 86-2
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ - $ - $ - $
1,820 2,652 832 21,780 33,053 11273
1,820 2,652 832 21,780 33,053 11,273
10,990 10,990 3,500 3,500
10,990 10,990 - 3,500 3,500 -
(9.170) (8,338) 832 18,280 29,553 11,273
208,800 (208,800)
208,800 - (208,800)
199,630 (8,338) (207,968) 18,280 29,553 11,273
199,630 (8,338) (207,968) 18,280 29,553 11,273
34,943 34,943 380,693 380,693
$ 234,573 $ 26,605 $ (207,968) $ 398,973 $ 410,246 $ 11,273
109
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, 2001
REGIONAL CHOICE TRANSIT '
CAPITAL IMPROVEMENT
Variance -
Favorable '
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ - $ -
Use of money and property - - - '
Intergovernmental 2,356,000 1,882,057 (473,943)
Development fees - -
Other - -
Total Revenues 2,356,000 1,882,057 (473,943)
1
Expenditures:
Current: '
General government - -
Public safety -
Engineering and public works -
Capital outlay 2,355,830 2,256,428 99,402 '
Debt service:
Principal
Interest and fiscal charges - - -
Total Expenditures 2,355,830 2,256,428
99,402
1
Excess of Revenues over
(under) Expenditures 170 (374,371) (374,541)
Other Financing Sources (Uses): '
Operating transfers in -
Operating transfers out -
Proceeds of long-term debt '
Contribution form property owner - -
Sales of fixed assets - -
Total Other Financing ,
Sources (Uses) - -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 170 (374,371) (374,541) ,
Adjustments:
To adjust for encumbrances 486,636 486,636 '
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP basis) 170 112,265 112,095
Fund Balances: '
Beginning of Fiscal Year (112,265) (112,265) -
End of Fiscal Year $ (112,095) $ - $ 112,095 '
Schedule 9
Page 4 of 6
CFD 2000-02 CFD 2000-03
RANCHO CUCAMONGA CORPORATE PARK RANCHO SUMMIT
Varlance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ - $ $ $
700 706 6 - -
23,500 25,000 1,500 23,500 23,500
24,200 25.706 1,506 23,500 23,500
68,000 58,148 9,852 50,000 35,245 14,755
- 6,058,990 (6,058,990)
68,000 6,117.138 (6,049,138) 50,000 35,245 14,755
(43,800) (6.091,432) (6,047,632) (26.500) (11,745) 14,755
43,800 (43,800) 26,500 (26,500)
6,058,990 6,058,990
43,800 6,058,990 6,015,190 26,500 (26.500)
(32,442) (32,442) (11,745) (11,745)
(32,442) (32,442) - (11,745) (11,745)
34,203 34,203
$ 34,203 $ 1,761 $ (32,442) $ - $ (11,745) $ (11,745)
111
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, 2001
Revenues:
Taxes
Use of money and property
Intergovernmental
Development fees
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
Contribution form property owner
Sales 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
End of Fiscal Year
REDEVELOPMENT AGENCY
Variance -
Favorable
(Unfavorable)
Budget Actual
$ 6,235,530 $ 6,780,259 $ 544,729
9,060,432 9,060,432
95,250 2,565,228 2,469,978
6,330,780 18,405,919 12,075,139
3,196,610 2,759,118 437,492
25,220 15,024 10,196
29,328,650 26,842,542 2,486,108
275,860 885,093 (609,233)
261,980 4,727,519 (4,465,539)
33,088,320 35,229,296 (2,140,976)
(26,757,540) (16,823,377) 9,934,163
1,635,695 4,120,686 2,484,991
(4,107,415) (4,085,926) 21,489
11,824,030 9,136,908 (2,687,122)
3.001 3,001
9,352,310
(17,405,230)
(17,405,230)
121,753,566
$ 104,348,336
112
9,174,669
(7,648,708)
15,312,227
7,663,519
121,753,566
$ 129,417,085
(177,641)
9,756,522
15,312,227
25,068,749
$ 25,068,749
Schedule 9
Page 6 of 6
TOTALS- Year Ended June 30.
2001
Budget Actual
$ 6,235,530 $ 6,780,259
84,940 9,334,213
2,356,000 1,882,057
47,000 48,500
95,250 2,565,228
8,818,720 20,610,257
3,211,100 2,773,608
25,220 15,024
118,000 93,393
31,684,480 35,157,960
275,860 885,093
261,980 4,727,519
35,576,640 43,652,597
(26,757,920) (23,042,340)
1,914,795 4,120,686
(4,107,415) (4,085,926)
11,824,030 9,136,908
- 6,058,990
3,001
9,631,410
(17,126,510)
(17,126,510)
15,233,659
(7,808,681)
15.798,863
7,990,182
Variance -
Favorable
(Unfavorable)
$ 544,729
9,249,273
(473,943)
1,500
2,469,978
11,791,537
437,492
10,196
24,607
(3,473,480)
(609,233)
(4,465,539)
(8,075,957)
3,715,580
2,205,891
21,489
(2,687,122)
6,058,990
3,001
5,602,249
9,317,829
15,798,863
25,116,692
123,143,494 123,143,494
$ 106,016,984 $ 131,133,676 $ 25,116,692
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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 City's vehicles.
Data Processino Eauioment/Technoloav Replacement — Established to account for the
accumulation of resources and the costs associated with replacing the City's data processing
equipment and maintaining current technology.
115
CITY OF RANCHO CUCAMONGA Schedule 10
COMBINING BALANCE SHEET
INTERNAL. SERVICE FUNDS
JUNE 30, 2001
Data Processing
Vehicle Equlp./Technology
Replacement Replacement
ASSETS
TOTALS
June 30,
2001 2000
Cash and investments $ 14,094,632 $ 5,989,376 $ 20,084,008 $19,031,566
Receivables (Net of allowance for uncollectible)
Accounts - - - 839
Interest 97,233 39,179 136,412 58,269
Fixed assets - net book value 2,167,070 252,975 2,420,045 3,051,354
Total Assets $16,358,935 $ 6,281,530 $ 22,640,465 $ 22,142,028
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts payable
Total Liabilities
$ 22,485 $ 82,484 $ 104,969 $ 472,584
22,485 82,484 104,969 472,584
Fund Equity:
Contributed capital 3,750,000 3,750,000 3,750,000
Retained earnings:
Reserved for vehicle replacement 16,336,450 16,336,450 16,017,231
Reserved for data processing
equipment and technology replacement 2,449,046 2,449,046 1,902,213
Total Fund Equity 16,336,450 6,199,046 22,535,496 21,669,444
Total Liabilities and Fund Equity $ 16,358,935 $ 6,281,530 $22,640,465 $22,142,028
116
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Operating Revenues:
Charges for services
Total Operating Revenues
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, 2001
Data Processing TOTALS
Vehicle Equip./Technology Year ended June 30,
Replacement Replacement 2 0 0 1 2 0 0 0
$ 655,750 $ 366,960 $ 1,022,710 $ 903,970
655,750 366,960 1,022,710 903,970
Operating Expenses:
Vehicle and equipment maintenance - 710,475 710,475 1,152,789
Depreciation 324,445 231,272 555,717 361,287
Total Operating Expenses 324,445 941,747 1,266,192 1,514,076
Operating Income (Loss)
Nonoperating Revenues:
Interest income
Gain on sale of fixed asset
Total Nonoperating Revenues
Net Income (Loss) Before Operating Transfers
331,305 (574,787) (243,482) (610,106)
1,179,606 465,986 1,645,592 969,931
40,102 - 40,102 -
1,219,708 465,986 1,685,694 969,931
1,551,013 (108,801) 1,442,212 359,825
Operating transfers in 660,642 660,642
Net Income (Loss) $ 1,551,013 $ 551,841 $ 2,102,854 $ 359,825
Retained Earnings:
Beginning of Fiscal Year - as previously reported $ 16,017,231 $ 1,902,213 $ 17,919,444 $ 17,525,535
Restatements (1,231,794) (5,008) (1,236,802) 34,084
Beginning of Fiscal Year - as restated 14,785,437 1,897,205 16,682,642 17,559,619
Net income (loss) 1,551,013 551,841 2,102,854 359,825
End of Fiscal Year $ 16,336,450 $ 2,449,046 $ 18,785,496 $ 17,919,444
117
CITY OF RANCHO CUCAMONGA Schedule 12
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2001
Cash Flows from Operating Activities:
Operating Income
Adjustment to reconcile Operating Income (loss)
to net cash provided by (used for) opreating
activities:
Depreciation
Changes in Assets and Liabilities:
(Increase) decrease in accounts receivable
(Increase) decrease in interest receivable
Increase (decrease) in accounts payable
Total Adjustments
Net Cash Provided (Used) by Operating Activities
Data processing TOTALS
Vehicle Equip./Technology Year ended June 30,
Replacement Replacement 2 0 0 1 2 0 0 0
$ 331,305 $ (574,787) $ (243,482) $ (610,106)
324,445 231,272 555,717 361,287
- 839 839 (839)
(54,475) (23,668) (78,143) 8,755
(445,330) 77,715 (367,615) 158,357
(175,360) 286,158 110,798 527,560
155,945 (288,629) (132,684) (82,546)
Cash Flows from Noncapital Financing Activities:
Operating transfers in 660,642 660,642
Net Cash Provided (Used) by Noncapital
1 Financing Activities 660,642 660,642
Cash Flows from Capital and Related Financing Activities:
Acquisition of fixed assets
Proceeds from the sale of fixed asset
Net Cash Provided (Used) by Capital and
Related Financing Activities
(1,142,038)
40,102
(1,101,936)
(19,172) (1,161,210) (2,010,928)
40,102 -
(19,172) (1,121,108) (2,010,928)
Cash Flows from Investing Activities:
Interest on investments 1,179,606 465,986 1,645,592 969,931
Net Cash Provided (Used) by Investing Activities 1,179,606 465,986 1,645,592 969,931
Net Increase (Decrease) in Cash and Investments 233,615 818,827 1,052,442 (1,123,543)
Cash and Investments at Beginning of Year 13,861,017 5,170,549 19,031,566 20,155,109
Cash and Investments at End of Year $14,094,632 $ 5,989,376 $20,084,008 $ 19,031,566
SCHEDULE OF NONCASH TRANSACTIONS
There were no non-cash transactions during the fiscal year,
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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 82-1 Fund Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds. Assessments received are restricted for payment of
principal, interest and penalties thereon, upon presentation proper coupons.
Community Facilities District (CFD) 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 for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 85 -PD Fund Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds and Landscape/Lighting Act of 1972. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District (CFD) 88-2 Fund Established to account for assessments received under
the Mello -Roos Community Facility Act of 1982. Assessments received are restricted for payment of
principal, interest and penalties thereon, upon presentation of proper coupons.
Benefit Assessment District 91-2 Fund Established to account for assessments received under the
Benefit Assessment Act of 1982. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Community Facilities District (CFD) 93-3 Fund Established to account for assessments received under
the Improvement Bond Act of 1915. Assessments received are restricted for payment of principal,
interest and penalties thereon, upon presentation of proper coupons.
Assessment District 99-1 Fund Established to account for assessments received under the Mello -Roos
Community Facility Act of 1982. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Community Facilities District (CFD) 2000-01 South Etiwanda - Established to account for assessments
received under the Mello -Roos Community Facilities Act of 1982. Assessments received are restricted for
payment of principal, interest and penalties thereon, upon presentation of proper coupons.
Community Facilities District (CFD) 2000-02 Rancho Cucamonga Corporate Park - Established to account
for assessments received under the Mello -Roos Community Facilities Act of 1982 Assessments received
are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
119
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2001
Assessment Assessment
Special District CFD District
Deposits 82-1 84-1 84-2
ASSETS
Cash and investments $ 10,804,145 5 145,329 $ 2,408,953 $ 152,761
Cash and investments with fiscal agent
Receivables (net of allowance
for uncollectibles):
Interest - 974 7,822 889
Taxes 22,889 - 15,946 -
Total Assets $ 10,827,034 $ 146,303 $ 2,432,721 $ 153,650
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 67,400 $ - $ - $ -
Accrued payroll - -
Deposits 10,759,634 -
Duetootherfunds - - - -
Payabletotrustee 146,303 2,432,721 153,650
Total Liabilities $ 10,827,034 $ 146,303 $ 2,432,721 $ 153,650
120
Assessment Assessment
District District
86-2 85 -PD
CFD
88-2
Benefit
Assessment
District
91-2
CFD
93-3
Schedule 13
Page 2 of 3
Assessment
District
99-1
$ 9,158 $ 2,995,414 $ 3,399,686 $ 155,010 $ 407,420 $ 2,231,851
15,398 21,731 918 578 1,382
35,291 6,529 613 1,018
$ 9,158 $ 3,046,103 $ 3,427,946 $ 156,541 $ 407,998 $ 2,234,251
$ - $ 38,575 $ - $ - $ - $ -
14,616 - - -
9,158 2,992,912 3,427,946 156,541 407,998 2,234,251
$ 9,158 $ 3,046,103 $ 3,427,946 $ 156,541 $ 407,998 $ 2,234,251
121
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2001
Schedule 13
Page 3 of 3
CFD 2000-02
Rancho
CFD 2000-01 Cucamonga TOTALS
South Corporate June 30,
Etiwanda Park 2 0 01 2 0 0 0
ASSETS
Cash and investments $ 74,041 $ - $ 22,783,768 $ 18,766,257
Cash and investments with fiscal agent 111,420 680,320 791,740
Receivables (net of allowance
for uncollectibles):
Interest 668 - 50,360 26,043
Taxes 82,286 87,692
Total Assets $ 186,129 $ 680,320 $ 23,708,154 $ 18,879,992
LIABILITIES AND FUND BALANCES
Liabilhles:
Accounts payable $ $ $ 105,975 $ 49,439
Accrued payroll - - 14,616 11299
Deposits - 10,759,634 9,739,640
Due to other funds - - - 6,036
Payable to trustee 186,129 680,320 12,827,929 9,073,578
Total Liabilities $ 186,129 $ 680,320 $ 23,708,154 $ 18,879,992
122
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2001
SPECIAL DEPOSITS
Assets:
Cash and investments
Taxes receivable
Total Assets
Liabilities:
Accounts payable
Deposits
Due to other funds
Total Liabilities
ASSESSMENT DISTRICT 82-1
Assets:
Cash and investments
Interest receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 84-1
Assets:
Cash and investments
Interest receivable
Taxes receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
ASSESSMENT DISTRICT 84-2
Assets:
Cash and investments
Interest receivable
Taxes receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
Balance
July 1, 2000
Additions
$ 9,738,803 $ 11,618,198
22,889 22,889
$ 9,761,692 $ 11,641,087
$ 16,016 $ 67,400
9,739,640 11,573,687
6,036 -
$ 9,761,692 $ 11,641,087
Deletions
$ 10,552,856
22,889
$ 10,575,745
$ 16,016
10,553,693
6,036
$ 10,575,745
$ 134,438 $ 12,877 $ 1,986
411 974 411
$ 134,849 $ 13,851 $ 2,397
Schedule 14
Page 1 of 3
Balance
June 30, 2001
$ 10,804,145
22,889
$ 10,827,034
$ 67,400
10,759,634
$ 10,827,034
$ 145,329
974
$ 146,303
$ 134,849 $ 13,851 $ 2,397 $
$ 134,849 $ 13,851 $ 2,397 $
$ 2,013,207 $ 17,901,304
6,038 7,822
14,613 15,946
$ 2,033,858 $ 17,925,072
$ 17,505,558
6,038
14,613
$ 17,526,209
146,303
146,303
$ 2,408,953
7,822
15,946
$ 2,432,721
$ 2,033,858 $ 17,925,072 $ 17,526,209 $ 2,432,721
$ 2,033,858 $ 17,925,072 $ 17,526,209 $ 2,432,721
$ 113,327
341
1,058
$ 114,726
$ 49,088 $ 9,654
889 341
1,058
$ 49,977 $ 11,053
$ 114,726 $
$ 114,726 $
123
$ 152,761
889
$ 153,650
49,977 $ 11,053 $
49,977 $ 11,053 $
153,650
153,650
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2001
Schedule 14
Page 2 of 3
Balance Balance
July 1, 2000 Additions Deletions June 30, 2001
ASSESSMENT DISTRICT 86-2
Assets:
Cash and investments $ 8,102 $ 1,056 $ - $ 9,158
Taxes receivable 865 - 865 -
Total Assets $ 8,967 $ 1,056 $ 865 $ 9,158
Liabilities:
Payable to trustee $ 8,967 $ 1,056 $ 865 $ 9,158
Total Liabilities $ 8,967 $ 1,056 $ 865 $ 9,158
ASSESSMENT DISTRICT 85 -PD
Assets:
Cash and investments $ 2,779,735 $ 1,976,899 $ 1,761,220 $ 2,995,414
Interest receivable 8,442 15,398 8,442 15,398
Taxes receivable 19,631 35,291 19,631 35,291
Total Assets $ 2,807,808 $ 2,027,588 $ 1,789,293 $ 3,046,103
Liabilities:
Accounts payable $ 30,537 $ 38,575 $ 30,537 $ 38,575
Accrued payroll payable 11,299 14,616 11,299 14,616
Payable to trustee 2,765,972 1,974,397 1,747,457 2,992,912
Total Liabilities $ 2,807,808 $ 2,027,588 $ 1,789,293 $ 3,046,103
CFD 88-2
Assets:
Cash and investments $ 3,081,672 $ 5,444,645 $ 5,126,631 $ 3,399,686
Interest receivable 9,403 21,731 9,403 21,731
Taxes receivable 3,524 6,529 3,524 6,529
Total Assets $ 3 094 599 $ 5,472,905 $ 5,139,558 $ 3,427,946
Liabilities:
Payable to trustee
Total Liabilities
$ 3,094,599 $ 5,472,905 $ 5,139,558 $ 3,427,946
$ 3,094,599 $ 5,472,905 $ 5,139,558 $ 3,427,946
BENEFIT ASSESSMENT DISTRICT 91-2
Assets:
Cash and investments $ 116,904 $ 42,374 $ 4,268 $ 155,010
Interest receivable 357 918 357 918
Taxes receivable - 613 - 613
Total Assets $ 117,261 $ 43,905 $ 4,625 $ 156,541
Liabilities:
Payable to trustee $ 117,261 $ 43,905 $ 4,625 $ 156,541
Total Liabilities $ 117,261 $ 43,905 $ 4 625 $ 156,541
124
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED .JUNE 30, 2001
CFD 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
Interest receivable
Taxes receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2000-01 SOUTH ETIWANDA
Assets:
Cash and investments
Cash and investments with fiscal agent
Interest receivable
Total Assets
Liabilities:
Accounts payable
Payable to trustee
Total Liabilities
Balance
July 1, 2000 Additions
$ 230,552 $
602
1,566
$ 232,720 $ 9,454,536
$ 232,720 $ 9,454,536
$ 232,720 $ 9,454,536
Schedule 14
Page 3 of 3
Balance
Deletions June 30, 2001
9,453,958 $ 9277,090 $ 407,420
578 602 578
1,566
9 279 258 $ 407,998
9,279,258 $ 407,998
9,279,258 $ 407,998
$ 402,721 $ 11,201,852 $ 9,372,722 $ 2,231,851
- 1,382 - 1,382
23,546 1,018 23,546 1,018
$ 426,267 $ 11,204,252 $ 9,396,268 $ 2,234,251
$ 426,267 $ 11,204,252 $ 9,396,268 $ 2,234,251
$ 426,267 $ 11,204,252 $ 9,396,268 $ 2,234,251
$ 146,796
449
$ 147,245
$ 2,886
144 359
$ 147,245
CFD 2000-02
RANCHO CUCAMONGA CORPORATE PARK
Assets:
Cash and investments with fiscal agent
Total Assets
Liabilities:
Payable to trustee $
Total Liabilities $
125
$ 9,874 $
111,420
668
$ 121,962 $
$ - $
121,962
$ 121,962 $
$ 680,320 $
$ 680,320 $
$ 680,320 $
$ 680,320 $
82,629 $ 74,041
111,420
449 668
83,078 $ 186,129
2,886 $ -
80,192 186,129
83,078 $ 186,129
$ 680,320
$ 680,320
$ 680,320
$ 680,320
THIS PAGE INTENTIONALLY LEFT BLANK
126
1 1 1 1 1 I I I I 1 I 1 1 1 1 I I 1 I 1
CITY OF RANCHO CUCAMONGA Schedule 15
SCHEDULE OF GENERAL FIXED ASSETS
BY SOURCES
JUNE 30, 2001
General Fixed Assets:
Land
Building Improvements
Improvements other than buildings
Equipment and vehicles
Furniture and fixtures
Construction in progress
Total General Fixed Assets
Investment In General Fixed Assets:
Asset seizure State/Federal
Capital project fund
Federal grants
Fire district
General fund
Special revenue fund
Total Investment in General Fixed Assets
127
TOTALS
2001
$ 73,122,045
34,871,492
6,376,988
12,351,758
904,275
1,250,384
$ 128,876,942
$ 98,366
76,016
69,946
2,898,863
24,118,925
101,614,826
$ 128,876,942
2000
$ 70,677,545
34,630,323
6,343,489
11,574,302
862,835
$ 124,088,494
$ 98,366
35,434
2,769,307
23,378,970
97,806,417
124,088,494
Function and Activity
General Government:
City manager
Personnel
City clerk
Administrative services
Planning
Building and safety
General city facilities
Assessment administration
Total
Public Safety
Engineering and Public Works
Community Services
Community Redevelopment
Fire Protection
Total General Fixed Assets
Allocated to Function
CITY OF RANCHO CUCAMONGA
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
JUNE 30, 2001
Improvements Equipment
Building other than and
Land Improvements Building Vehicles
$ - $ $ 114,217
700
62,486
14,059,331 505,763 900,704
- - 142,631
- 351,823
9,469,486 - - 109,285
- - - 6,869
9,469,486 14,059,331 505,763 1,688,715
6,868,563 192,744 324,707
2,444,500 2,229,839 323,695 4,530,892
54,453,859 6,884,279 3,891,108 1,279,667
6,754,200 4,788,925 3,076,695
40,555 1,463,678 1,451,082
$ 73,122,045 $ 34,871,492 $ 6,376,988 $ 12,351,758
128
Furniture Construction
and in
Fixtures Progress
$ 13,726 $
7,154
91,487
114,280
80,831
49,998
1,590
359,066
26,845
163.314
225,886
117,713
11.451
$ 904.275
1,250.384
Schedule 16
Total
$ 127,943
7,854
153,973
15,580,078
223,462
401,821
9,580,361
6,869
26, 082, 361
7,412, 859
9,692,240
66.734,799
15, 987, 917
2,966,766
$ 1,250,384 $128,876,942
129
CITY OF RANCHO CUCAMONGA Schedule 17
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
FOR THE FISCAL YEAR ENDED JUNE 30, 2001
Function and Activity
General Government:
City Manager
Personnel
City Clerk
Admininstrative Services
Planning
Building and Safety
General City Facilities
Assessment Administration
Total General Government
Public Safety
Engineering and Public Works
Community Services
Community Redevelopment
Fire Protection
Total General Fixed Assets
Balance
July 1, 2000
$ 120,402 $
7,854
153,973
15,596,927
172,507
377,501
9,580,871
6,869
26,016,904
7,348,464
6,808,083
66,647,025
14,430,808
2,837,210
$124,088,494
130
Additions
7,541 $
Balance
Deletions June 30, 2001
17,771 34,620
52,759 1,804
24,320 -
2,062 2,572
104,453 38,996
67,166 2,771
3,373,097 488,940
94,154 6,380
1$58,404 1,295
129,556
$ 5,326,830 $ 538,382
$ 127,943
7,854
153,973
15,580,078
223,462
401,821
9,580,361
6,869
26,082,361
7,412,859
9,692,240
66,734,799
15,987,917
2,966,766
$128,876,942
1 1 1 1 1 1 1 1 1
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2001
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.
CO
E I I NM = NM NM N - _ _ M W MO NM
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
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 12,944510 7,615,332 7,789,364 6,159,850 1,702,270 7,839,084 15,203,408 24,188,791 83442,609
1993-94 14,115,388 8,335701 8,091,353 6,492,001 1,762,601 8,309,526 15,874,075 15,216,092 78,196,737
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 8,592,843 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 79,816,522
1998-99 14,574,932 11,362,741 9,677,627 8816323 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 24,145,392 15,187,145 100,654,358
2000-01 15,778,431 13,001,483 12,880,843 10,863,765 5,172,922 10,746,460 21,988,508 29,910,334 120,342,746
(1) Includes General, Special Revenue. Debt Service and Capital Projects funds.
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
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
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
w
N
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
2000-01 73,273,783 3,716,174 16,647,340 6,268,764 18,624,412 576,094 11,069,090 7,562,650 137,738,307
(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
MIN IMO MI IIIIN =I MI =II Mil MIMI ME INN MEI 111111
11101 a se is us is us au is is es us No is en no e is Es
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
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
co 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
2000-01 7,421,052,074 7,335,239 7,428,387,313 737,656,503 8,166,043,816 8,166,043,816 134,265,967 8,031,777,849
Note: Assessed valuation is based on 100 percent of full market value.
New report format for the county of San Bemardino 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
1991-92 $ 2,640,644 $ 2,634,740
1992-93 2,404,766 2,395,951
1993-94 1,779,421 1,860,297
1994-95 2,365,012 1,727,482
1995-96 2,347,820 1,772,721
1996-97 2,356,069 1,655,554
1997-98 2,338,949 1,810,766
1998-99 2,394,829 1,853,979
1999-2000 2,491,120 1,917,653
2000-01 2,620,678 1,987,581
99%
99%
105%
73%
76%
70%
77%
77%
77%
76%
Note: The county of San Bernardino does not provide sufficient information to determine what portion of total
collections represent delinquent taxes and interest and penalties on those delinquencies.
Source: County of San Bernardino - Auditor Controller
134
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
1991-92 0.0454 1.000 0.0168 0.0089 0.0030 0.0493 1.1234
1992-93 0.0352 1.000 0.0168 0.0089 0.0028 0.0403 1.1040
1993-94 0.0404 1.000 0.0215 0.0089 0.0024 0.0283 1.1015
1994-95 0.0340 1.000 0.0219 0.0089 0.0024 0.0389 1.1061
1995-96 0 0471 1.000 0 0098 0.0089 0.0000 0.0383 1.1041
1996-97 0.0416 1.000 0.0115 0.0089 0.0000 0.0383 1.1003
1997-98 0.0390 1.000 0.0115 0.0089 0.0000 0.0371 1.0965
1998-99 0.0721 1.000 0.0109 0.0089 0.0000 0.0373 1.1292
1999-2000 0.0659 1.000 0.0015 0.0089 0.0000 0.0381 1.1144
2000-01 0.0613 1.000 0.0022 0.0088 0.0000 0.0386 1.1109
Assessed valuation of property is stated at 100% of market value.
Source: County of San Bernardino Auditor -Controller
135
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
1991-92 $4,341,957 $4,270,529
1992-93 4,293,316 4,237,963
1993-94 5,983,111 5,881,485
1994-95 5,938,191 5,884,908
1995-96 5,301,182 5,253,966
1996-97 5,718,659 5,638,760
1997-98 5,662,373 5,616,138
1998-99 5,941,600 5,740,948
1999-2000 5,004,892 4,917,200
2000-01 5,922,230 5,839,944
Source: Finance Division
136
98.35%
98.71%
98.30%
99.10%
99.11%
98.60%
99.18%
96.62%
98.25%
98.61%
$71,428
55,353
101,626
53,283
47,216
79,899
46235
200,652
87,692
82,286
CITY OF RANCHO CUCAMONGA
DIRECT AND OVERLAPPING BONDED DEBT
2000-01 Assessed Valuation : 38.166.043.816
DIRECT AND OVERLAPPING BONDED DEBT:
% Applicable Debt 6/30/2001
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 1,758,893
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 Certs 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 100.000 143,050,000
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: $360,323,505
Direct Debt 0.000%
Total Debt 4.412%
STATE SCHOOL BUILDING AID
REPAYABLE AS OF 6/30/2001 $1,145
Source: California Municipal Statistics, Inc., Annual Audit Report
137
CITY OF RANCHO CUCAMONGA
LEGAL DEBT MARGIN
(General Obligation Bonds)
June 30, 2001
Assessed Valuation $ 8,166,043,816
Debt Limit - 15% of assessed valuation $ 1,224,906,572
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 $ 1,224,906,572
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.
138
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CITY OF RANCHO CUCAMONGA
BUILDING PERMITS
NUMBER OF PERMITS ISSUED
1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-01
July 278 326 238 300 237 249 324 300 299 373
August 262 230 344 288 232 198 263 220 274 353
September 248 245 305 242 225 245 288 310 305 375
October 284 268 222 191 321 226 314 236 299 340
November 200 255 283 270 191 218 179 221 343 193
December 195 223 237 170 158 215 237 194 324 310
January 171 182 264 131 249 327 280 236 235 299
February 243 149 281 257 185 341 229 227 212 348
March 295 298 442 196 209 363 332 399 383 343
April 231 315 201 214 226 431 356 264 353 344
May 274 262 307 307 250 256 225 394 484 432
June 365 385 348 280 218 267 303 464 330 440
TOTAL 3,046 3,138 3,472 2,846 2,701 3,336 3,330 3,465 3,841 4,150
Source: Building Safety Division
CITY OF RANCHO CUCAMONGA
CONSTRUCTION ACTIVITY
BUILDING PERMIT VALUATION
1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-01
July $ 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 $ 34,080,995
August 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 37,776,531
September 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 59,615,230
October 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 21,753,396
November 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 6,708,607
December 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 42,362,150
A
0
January 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 32,548,295
February 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 38,199,276
March 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 36,327,130
April 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 61,051,718
May 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 45,333,757
June 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 39,125,838
TOTAL $ 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 $454,882,923
Source: Building Safety Division
_ OM MIN NMI NM MI NMI IIIIII IIIIII =I I= MIN MIMI lllil INN INIII MI =I _
CITY OF RANCHO CUCAMONGA
DEMOGRAPHIC STATISTICS
LAST TEN FISCAL YEARS
Average Annual San Bernardino City Population
City Population County as Percent
Year Population Percent Changes Population of County
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%
2001 132,663 5.6% 1,764,334 7.5%
Source: (1) U.S. Bureau of Census, California 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.
141
CITY OF RANCHO CUCAMONGA
PRINCIPAL TAXPAYERS (1)
June 30, 2001
Too 25 Producers
Albertson's
Ameron Steel Pipe
Best Buy
Chevron USA
Chilis
Circle K
Circuit City
Costco
Dan Reshaw Mobil
Home Depot
Lowes
Mervyn's
Montgomery Ward
Office Depot
Proficient Foods
Ralphs
Stater Bros.
Tamco
Target
Texaco
Vineyard Mobil
Vons
Wal Mart
West End Material Supply
Western Container
Source: State Board of Equalization
(1) Based on sales tax revenues, listed alphabetically
142
MINI INN MN IMO IMO MIMI MII I I 111111 =I MN all I Ilall IINII Ell M MI
CITY OF RANCHO CUCAMONGA
INSURANCE POLICIES
Coverage Maximum Coverage Company Remarks
Auto Insurance $250,000 SIR PARSAC One year policy - Expires 6/30/02
Excess $750,000 SFC 008585 Premium included in liability insurance
Boiler & Machinery $50,000,000 Continental Casualty One year policy - Expires 5/15/02
BMI-1077609612 $15,235 annual premium
Fidelity Bond $1 - 1,000,000 National Union Insurance One year policy - Expires 9/1/02
$1,000,001 - 10,000,000 Great American Insurance $2,027 annual premium
Equipment Insurance $250,000 PARSAC One year policy - Expires 6/30/02
Premium included in auto coverage
Liability Insurance $250,000 SIR PARSAC One year policy - Expires 6/30/02
W $1,000,000 $241,630 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 6/30/02
Premium included in liability insurance
Property Insurance All -Risk $1,000,000 PARSAC (Local Agency Pool) One year policy - Expires 5/2002
per occurrence $31,239 annual premium
Special Events $2,000,000 CNA Insurance Company One year policy - Expires 6/30/02
Incl. in liability insurance, varies per event
Worker's Compensation
Excess Worker's Comp
Source: Risk Management Division
$250,000 PARSAC One year policy - Expires 6/30/02
$100,000 SIR $79,496 annual premium
$10,000,000 PARSAC One year policy -Expires 6/30/02
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 38.4 Square Miles
Population 132,663
Number of Street Lights 10,551
Miles of Streets 552
Number of Signals 88
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 Sworn Officers
5
73
1
96
Recreation and Culture:
Number of Parks 22 with 254.8 acres
Source: City of Rancho Cucamonga - Various Departments
144
1
1
1
1
1
1
1
1
1
1
1
1