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HomeMy WebLinkAbout2001/06/30 Comprehensive Annual Financial Report1 1 1 1 1 1 1 1 1 1 I ti 11;4 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 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 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 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 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 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 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 1 1 1 1 1 1 1 City of Rancho Cucamonga 1 Comprehensive Annual Financial Report 1 June 30, 2001 1 1 Introductory Section 1 1 1 1 1 1 1 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 1i 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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 iv 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. v 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 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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 vii 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 viii 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 6, 2001 The Honorable Mayor and Members of the City Council • 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 ix 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. x 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. xi December 6, 2001 The Honorable Mayor and Members of the City Council 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 xii 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 6, 2001 The Honorable Mayor and Members of the City Council 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 xiv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 6, 2001 The Honorable Mayor and Members of the City Council 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. xv December 6, 2001 The Honorable Mayor and Members of the City Council 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. xvi 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 December 6, 2001 The Honorable Mayor and Members of the City Council 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. xvii December 6, 2001 The Honorable Mayor and Members of the City Council Administration: The City Manager's office is the administrative head of the City, responsible for the implementation of City Council policy and direction. The City Manager's office is also responsible for the contractual oversight of the police contract. During fiscal year 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, xviii December 6, 2001 The Honorable Mayor and Members of the City Council 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: XIX December 6, 2001 The Honorable Mayor and Members of the City Council • 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 xxi December 6, 2001 The Honorable Mayor and Members of the City Council 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 1 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 1 1 1 1 1 1 1 1 1 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 1 1 1 1 1 1 1 1 City of Rancho Cucamonga 1 Comprehensive Annual Financial Report 1 June 30, 2001 1 1 Financial Section 1 1 1 1 1 1 1 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 THIS PAGE INTENTIONALLY LEFT BLANK 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA General Purpose Financial Statements - Overview The following General Purpose Financial Statements, along with the Notes to General Purpose Financial Statements, present an overview of the Citys financial position at June 30, 2000 and the results of its operations and the cash flows of its proprietary fund types for the year then ended. 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 THIS PAGE INTENTIONALLY LEFT BLANK 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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 1 1 1 1 1 1 1 1 1 1 1 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). 16 1 1 1 1 1 1 1 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. 18 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 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. 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Rancho Cucamonga Notes to Financial Statements (Continued) Note 3: Cash and Investments (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 I 1 I I 1 I I 1 I I I n -Aim c z oz a r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Schedule 2 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GENERAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 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 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (BUDGETARY BASIS) GENERAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 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 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I I 1 I I I 1 I 1 I I I 1 1 I I 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 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 THIS PAGE INTENTIONALLY LEFT BLANK 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 $ 25,116,692 113 THIS PAGE INTENTIONALLY LEFT BLANK 114 I 1 I 1 I 1 1 I 1 I 1 I I 1 I 1 1 I I 1 Et m <z nz oxiz ca zr c 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF RANCHO CUCAMONGA Internal Service Funds Vehicle Replacement Fund — Established to account for the accumulation of user charges to various City departments and the costs associated with replacing the 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 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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, 118 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 I 1 1 1 1 I I I 1 1 CITY OF RANCHO CUCAMONGA Agency Funds Special Deposits Fund Established to account for all deposits held by the City in its fiduciary capacity. Assessment District 82-1 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 am INE gm um as a imi ow NE a on um ummi Ns a a um on ow w co 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