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HomeMy WebLinkAboutBudget 2022-23Ir Iv I ' Ile 4f 40 EPA 440 HLAW � mm" t . V N ML 14, W2, 'Zi -�: WE Raw- )n[ine H I G H S C H 0 0 L About the cover The Rancho Cucamonga Public Library's mission is to: City of Rancho Cucamonga RANCHO FISCAL YEAR 2022/23 Ignite Curiosity C0b cw0 ADOPTED BUDGET • Transform Lives CAIIMAMIA • Create Community -, In keeping with its Mission and the City Council's Vision, "to build on our success as a world class community, to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive," the Library Services Department recently launched several new initiatives including: ` 24/7 Library Services In August 2021 a library materials kiosk was installed outside the RC Family Resource Center. The 24/7 library kiosk contains more than 300 popular titles in print and DVD formats and includes materials in both Spanish and English languages. As its name implies, the machine is available to library cardholders around the clock ensuring residents have access to library materials at the time that works best for their individual needs. Library of Things (LoT) With the support of a California State Library grant, the Library launched the LoT in March of 2022. This special collection contains unique items such as sewing machines, air fryers, toys, tools, baking pans, and musical instruments. The collection offers users the opportunity to "try before they buy" and "borrow over own" while promoting sustainability through a shared economy. Seed Library In the spring of 2022, the Library began offering free packets of fruit, vegetable, and flower seeds. The Seed Library encourages residents to grow plants and return harvested seeds to help the Library provide the next generation of seeds. Seed packets have been very popular, and children have been returning to the Library to share stories about their home gardening experiences. The Seed Library creates opportunities for families to spend time together and save on household food expenses. Career Online High School (COHS) Coming in the fall of 2022, the Library will begin offering scholarships to help residents 18+ years old obtain a high school diploma through an online program. Students work through a self -paced curriculum to complete their high school education. The COHS program will be funded in part by the California State Library and the Rancho Cucamonga Public Library Foundation. Second Story and Beyond° Second Story and Beyond° is an innovative project, evolving Library Services by blending traditional lifelong learning with child development and informal education. This one -of -a -kind project will create fun, play -based, interactive, and immersive experiences for visitors of all ages through the installation of museum -quality exhibits. Second Story and Beyond° supports collaboration and 21st-century skills and will help children build an ecosystem of interdependent literacies. It will combine dynamic, interactive exhibits with creative programs engaging visitors as creators and innovators through open-ended play. The project is scheduled to be completed in the summer of 2023. RANCHO CUCAMONGA CALIFORNIA CITY of RANCHO CUCAMONGA, CALIFORNIA FISCAL YEAR 2022/23 ADOPTED BUDGET CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Table of Contents Page Introduction City Manager's Executive Summary 3 GFOA Distinguished Budget Presentation Award 117 General Information City Officials 121 Organization Chart 123 Functional Units by Fund Type 125 Snapshot of the City of Rancho Cucamonga 127 Population by Age 128 Educational Attainment 129 Principal Employers 130 Principal Sales Tax Remitters 131 Budget Guide 133 Budget Process 134 Budget Process Flow Chart 136 Summaries of Financial Data Financial Summary — Operating Budget 138 Financial Summary — All Funds 139 Notes to Financial Summary 140 Budget Summary 142 Special Districts Summary 144 Landscape Maintenance Districts, Street Lighting Maintenance Districts, and Other Maintenance Districts — Changes in Fund Balance 146 Revenue Summaries Revenue and Resource Estimates 151 Revenue Summary by Category — Operating Budget 155 Revenue Detail — Operating Budget 157 Revenue Summary by Category — All Funds 163 Revenue Detail — All Funds 165 Revenues by Fund 185 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Table of Contents Page Expenditure Summaries Expenditure Summary by Department — Operating Budget 190 Expenditure Summary by Category — Operating Budget 191 Expenditure Detail — Operating Budget 192 Expenditure Summary by Department — All Funds 198 Expenditure Summary by Category — All Funds 199 Expenditure Detail — All Funds 200 Expenditures by Fund 228 Funded Positions by Department — Summary 233 Funded Positions by Department — Detail 234 Fund Balance Summaries Spendable Fund Balances 247 Summary of Changes in Spendable Fund Balances 251 Departmental Budget Details Governance City Council Overview of Department 256 Fiscal Year 2022/23 Mission, Core Values, and Vision 256 Three -Year Expenditure Summary by Funding Source/Category 257 Three -Year Staffing Summary 257 City Clerk Overview of Department 258 Fiscal Year 2022/23 Budget Highlights 258 Three -Year Expenditure Summary by Funding Source/Category 259 Three -Year Staffing Summary 259 City Treasurer Overview of Department 260 Fiscal Year 2022/23 Budget Highlights 260 Three -Year Expenditure Summary by Funding Source/Category 261 Three -Year Staffing Summary 261 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Table of Contents Page Departmental Budget Details (continued) City Management Overview of Department 262 Fiscal Year 2022/23 Budget Highlights 262 Three -Year Expenditure Summary by Funding Source/Category 263 Three -Year Staffing Summary 263 Performance Measures 264 Services to the Community 265 Public Safety Police (Contract) Overview of Department 266 Fiscal Year 2022/23 Budget Highlights 266 Three -Year Expenditure Summary by Funding Source/Category 267 Three -Year Staffing Summary 267 Performance Measures 268 Services to the Community 269 Fire District Overview of Department 270 Fiscal Year 2022/23 Budget Highlights 270 Three -Year Expenditure Summary by Funding Source/Category 271 Three -Year Staffing Summary 271 Performance Measures 272 Services to the Community 273 Animal Services Overview of Department 274 Fiscal Year 2022/23 Budget Highlights 274 Three -Year Expenditure Summary by Funding Source/Category 275 Three -Year Staffing Summary 275 Performance Measures 276 Services to the Community 277 Community Improvement Overview of Department 278 Fiscal Year 2022/23 Budget Highlights 278 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Table of Contents Page Departmental Budget Details (continued) Three -Year Expenditure Summary by Funding Source/Category 279 Three -Year Staffing Summary 279 Performance Measures 280 Services to the Community 281 Civic and Cultural Services Records Management Overview of Department 282 Fiscal Year 2022/23 Budget Highlights 282 Three -Year Expenditure Summary by Funding Source/Category 283 Three -Year Staffing Summary 283 Performance Measures 284 Services to the Community 285 Community Services Overview of Department 286 Fiscal Year 2022/23 Budget Highlights 286 Three -Year Expenditure Summary by Funding Source/Category 287 Three -Year Staffing Summary 287 Performance Measures 288 Services to the Community 289 Library Services Overview of Department 290 Fiscal Year 2022/23 Budget Highlights 290 Three -Year Expenditure Summary by Funding Source/Category 291 Three -Year Staffing Summary 291 Performance Measures 292 Services to the Community 293 Administrative Services Administration Overview of Department 294 Fiscal Year 2022/23 Budget Highlights 294 Three -Year Expenditure Summary by Funding Source/Category 295 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Table of Contents Page Departmental Budget Details (continued) Three -Year Staffing Summary 295 Performance Measures (Procurement) 296 Services to the Community 297 Finance Overview of Department 298 Fiscal Year 2022/23 Budget Highlights 298 Three -Year Expenditure Summary by Funding Source/Category 299 Three -Year Staffing Summary 299 Performance Measures 300 Services to the Community 301 Human Resources Overview of Department 302 Fiscal Year 2022/23 Budget Highlights 302 Three -Year Expenditure Summary by Funding Source/Category 303 Three -Year Staffing Summary 303 Performance Measures 304 Services to the Community 305 Innovation and Technology Overview of Department 306 Fiscal Year 2022/23 Budget Highlights 306 Three -Year Expenditure Summary by Funding Source/Category 307 Three -Year Staffing Summary 307 Performance Measures 308 Services to the Community 309 Economic and Community Development Administration Overview of Department 310 Fiscal Year 2022/23 Budget Highlights 310 Three -Year Expenditure Summary by Funding Source/Category 311 Three -Year Staffing Summary 311 Performance Measures 312 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Table of Contents Page Departmental Budget Details (continued) Services to the Community 313 Building and Safety Services Overview of Department 314 Fiscal Year 2022/23 Budget Highlights 314 Three -Year Expenditure Summary by Funding Source/Category 315 Three -Year Staffing Summary 315 Performance Measures 316 Services to the Community 317 Engineering Services Overview of Department 318 Fiscal Year 2022/23 Budget Highlights 318 Three -Year Expenditure Summary by Funding Source/Category 319 Three -Year Staffing Summary 319 Performance Measures 320 Services to the Community 321 Planning Overview of Department 322 Fiscal Year 2022/23 Budget Highlights 322 Three -Year Expenditure Summary by Funding Source/Category 323 Three -Year Staffing Summary 323 Performance Measures 324 Services to the Community 325 Public Works Services Overview of Department 326 Fiscal Year 2022/23 Budget Highlights 326 Three -Year Expenditure Summary by Funding Source/Category 327 Three -Year Staffing Summary 327 Performance Measures 328 Services to the Community 329 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Table of Contents Page Capital Improvement Program Summary by Department 333 Detail by Department 336 Annual Operating Costs/(Savings) 340 Appendix Financial Policies 345 Legal Debt Margin 372 Debt Service Obligations 373 Glossary of Budget Terms 374 List of Acronyms 379 Description of Funds by Fund Type 380 THIS PAGE INTENTIONALLY LEFT BLANK RANCHO CUCAMONGA CALIFORNIA INTRODUCTION PAGE 1 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 2 MEMORANDUM City Manager's Office Date: July 1, 2022 To: Mayor and Members of the City Council By: John R. Gillison, City Manager Subject: Fiscal Year 2022/23 Adopted Budget PRFI I Ir1F "One person can make a difference, and everyone should try. "- John F. Kennedy On Monday, May 2, 2022, Councilmember Sam Spagnolo passed away at the age of 80. With over 50 years of service to our Rancho Cucamonga community, this loss will be felt for years to come. Sam Spagnolo was also a loving husband, father, and grandfather. Sam leaves behind his wife of 59 years, Viola, three children, and seven grandchildren. As we remember this pillar of our community, it is important to acknowledge the positive impact his work has had in Rancho Cucamonga. Sam retired as a Fire Captain with 35 years of service to the Rancho Cucamonga Fire Protection District. PAGE 3 Prior to working for the Rancho Cucamonga Fire Protection District, he was a volunteer for the Alta Loma Fire Department and subsequently was hired full time by the Foothill Fire District. Sam served many of those years as an elected officer of the Rancho Cucamonga Firefighters' Association, where he built coalitions benefiting public safety. Sam was also involved in many community charities, even initiating several life-saving programs. For his efforts, Sam received numerous accolades and recognitions for his service. He was the recipient of the City's Cucamonga Peak Award in 1998, the City's Harvest Award in 2001, the Fire Quest Volunteer Award in 2002, and received Congressional Recognition for his action in fighting the Grand Prix Fire in 2003. Sam was the creator of the Ashley Smith Fund for child burn victims, founder of the City's CPR and first - aid program, volunteer for "Spark of Love" Toy Drive, and a past Board Member for the American Heart Association. Sam Spagnolo retired from the Rancho Cucamonga Fire Protection District on December 31, 2003. While that would be a full career for nearly anyone, even after retirement, Sam felt the pull to continue to serve his community. He was elected to the Rancho Cucamonga City Council in November 2004, and re-elected in 2008, 2012, 2016, and 2020. He served as President of the League of California Cities Inland Empire Division and as Chair of the Omnitrans Board of Directors. Councilmember Sam Spagnolo dedicated his life to public service and was a pillar in our community. He will be remembered by many for all his contributions to ensure Rancho Cucamonga became and remains a world class community. But to those who worked closest with him, Sam will be remembered for his heart. Always ready to lend a hand, Sam often lamented that it was a shame you couldn't do more for people if they weren't ready to accept the hand, held out in friendship, to assist. Quick to defend his friends and the staff who worked for the City, Sam was a mentor to many and perhaps most importantly, he exemplified a set of values often associated with a different generation, one that valued service above self. His example inspired many. We dedicate this budget message to his memory. As Sam would often say - "If you are on time, you are late, and if you are early, you are on time." We will try to always be early, Sam. Good-bye and God bless. PAGE 4 Fiscal Year (FY) 2021/22 Budget Message Recap "The measure of intelligence is the ability to change."- Albert Einstein In 2021, the Budget Message started on page 5 with the explanation that the new fiscal year was 1/3 COVID + 1/3 Recovery + 1/3 Brave New World. It was anticipated that the new fiscal year would be a transition between the prior year where COVID-19 was the HR Disci line Fiscal Discipline,: P , dominant factor and a new year where a recovery was well under way, but COVID was still important. The theme was Disciplined Innovation, with an emphasis on • Disciplined Fiscal Discipline, HR Discipline, Innovation IQ and Inn."atinn System IQ. At the time, it was noted the following trends were 1 beginning to emerge, which were different than in the . System iq Innovation I recovery following the Great Recession in FY 2009/10:)o • Greater interest in development in southern Rancho Cucamonga than other portions of the city (continued through 2021 and into 2022) • Increased interest in development along West Foothill Boulevard and Vineyard Avenue/Carnelian Street (also continued through 2021 and into 2022) • Substantial private investment in large scale industrial development including millions of square feet of warehouses between Arrow Route and 4th Street and Etiwanda Avenue and the 15 Freeway (continued through 2021 and accelerated into 2022) • A longer road to recovery for hospitality uses (hotels) than in previous downturns, as a result of changing trends in business travel (did not continue; hotels have recovered locally to a level higher than pre pandemic, and in record time) • Brick and mortar retailers are weaker than ever before due to the inroads made by online shopping (appears to be continuing although the rebound recovery has somewhat masked) • Restaurants, particularly those without a drive-thru component, are struggling to win back market share lost during the pandemic when they were closed (appears to be a short-term blip and restaurants seem to be recovering fairly strongly) • A new General Plan is being developed for Rancho Cucamonga. The General Plan, and related Housing Element, had to be approved by early 2022 to meet State deadlines and the documents contain a 20-year planning horizon (Done. Adopted December 2021.) • Brightline West, a subsidiary of Fortress Investment Group is planning a 220-mile-high speed electric rail line from Las Vegas to the Cucamonga Station. This $8 billion project would break ground in 2021 and at its Rancho Cucamonga Terminus would connect with the Metrolink stop at Cucamonga Station and the Ontario Loop (underground tunnel) from Ontario Airport to Cucamonga Station. (Has not happened. Equity funding was unsuccessful. Brightline is working on completing environmental clearance with the Federal government, is working to finalize agreements with SBCTA and the City of Rancho Cucamonga for a local station, and is committed to funding and breaking ground in 2023.) As noted above, many of the trends continued, a few accelerated and others dropped away. Overall, the discussion of V-shaped recoveries, W-shaped recoveries, and K-shaped recoveries was somewhat academic. Although a bit slower than predicted due to continuing waves of COVID-19 (which are still with us) the recovery was closest to a V-shape at least in the Inland Empire area of California, and in fact, due to the overly generous stimulus levels, the bounce in consumer spending has been slightly PAGE 5 higher than the dip although most forecasts are for that increase to level out soon. Shortages, be they toilet paper, computer chips or raw materials, continue to this day and the global supply changes that were optimized for just -in -time delivery are now so disrupted that in many cases equipment or supplies can take 6-10 months to arrive at the customer level. With respect to Rancho Cucamonga, our recovery economically has been relatively quick and relatively robust (more later). As a City, however, COVID severely disrupted our business models and those have not yet recovered. The use of even outdoor park facilities has really only returned to normal since the start of 2022. Our Lewis Family Playhouse will be holding an abbreviated 2022/23 season and will not return to normal performance levels and staffing until likely FY 2023/24. Both municipal libraries, Archibald and Biane, have only recently begun expanding hours back to levels that approximate pre- COVID. At the City, we continued to focus Fiscal and HR Discipline throughout FY 2021/22 and as we move into FY 2022/23 our continued evolution and alteration of systems combined with implementation of new innovations is beginning to take a more final format that will optimize services, staffing, and costs for new 215t century challenges. The City continues to balance the risks, opportunities and challenges associated with our local economy, regional and State economy, Federal actions, and other systemic challenges using the Disciplined Innovation paradigm as a lens through which our various workgroups developed targeted programs, projects, system improvements, and innovations that will help us realize the City Council's Vision and Goals. FY 2022/23 Budget Outlook and Approach "Change is the law of life. And those who look only to the pastor present are certain to miss the future. "- John F. Kennedy Despite the considerable progress of the last few years, it is clear that COVID is at a minimum a medium - term impact that will remain for the next several years, and possibly longer. Additionally, the disruption in business models and paradigms has set a series of actions in motion as it relates to remote work, employee vacancies/retirements and hiring, consumer confidence and sales/travel, and economic development which will also take 3-7 years to stabilize. Finally, it appears increasingly likely that, partly as a reaction to the over -use of fiscal stimulus during the pandemic, and partly as a result of the increasingly frenetic pace of inflation, some type of short to medium term (18-30 months) significant negative economic adjustment is going to occur. Accordingly, the City is focused on restructuring its business lines to improve profitability, restructuring its service delivery to improve efficiency, and capitalizing on the still robust growth so that when the inevitable adjustment does occur, we will be better positioned to weather the storm. Local Economy 'Look before, or you will And yourself behind. "- Ben Franklin The last several years, the local economy has been extremely unpredictable. In FY 2020/21 we were in the initial throws of COVID and the shut -down had dramatic business impacts. Going into FY 2021/22 we thought the recovery was ongoing, only to find out that that there were several more waves of COVID yet to come which would disrupt/slow/extend the recovery through all of last fiscal year. As we look ahead to FY 2022/23 it is clear the recovery has brought us back mostly to pre -pandemic levels, and yet storm clouds remain on the horizon. We can see that COVID remains and although successive virus variants have increased in contagiousness, they have generally been quicker and less severe (so far) than preceding variants as much of the population is now vaccinated. Shortages of key products remain a fact of life and new shortages (i.e., baby formula) develop regularly. The world is still adjusting to the fragility of the supply chain, the importance of secondary and tertiary suppliers, and the need in many cases to "on -shore" certain key products. We see continuing environmental fluctuations in terms of high heat waves, high windstorms, severe drought, and year-round fire season. Finally, with the war in PAGE 6 Ukraine dragging into its nearly third month, it is clear that geo-political instability has impacts on the economy. Oil and gas are near all-time inflation adjusted highs, food shortages are looking possible for some countries, and the production of a variety of products in eastern Europe is significantly disrupted by the ripple effects of the war. Before the coronavirus pandemic hit, everyone was experiencing both a statewide housing crisis and unprecedented demand for industrial developments of all sizes. Those trends are somewhat unchanged today, and perhaps might even be intensified. The vacancy rate for industrial is less than 5% in Southern California and rents are growing 5% or more a year and are now more than $15 a square foot. SoCal — Industrial CRE Market 014 SoCal Industrial Market Cost of Rent 14 5 12 3 y 10OMNI 1II�I C7 1 c ,.111111�����111��1, IIII�� 8 .�Il�llll�lil I . 6 >. San Diego 24.9 6.5 11.7 -9.0 ¢ -3 4 > Orange County (MD) 20.8 5.8 6.3 -5.9 2 -5 0 Inland Empire 15.4 5.3 6.7 -8.2 C C1 vp ell, Ca. C^11S l Cal �Rent Growth Vacancy Rate Los Angeles (MD) 22.2 5.2 9.1 0.1 Although the market is slowly moving into the high desert as well as towards Banning/Beaumont, Rancho Cucamonga remains a key focus area. In 2021 the City approved 2 million plus square feet of new industrial and remains on track to likely entitle over 1.5 million square feet in 2022. There is another 2 — 3 million square feet presently working its way through the entitlement process. Although the focus is on large industrial, small sites under 100,000 square feet are also in demand. In terms of the residential market, it is extremely hot. Although it dipped briefly in early 2020 due to the uncertainty of COVID-19, housing is in huge demand. Even with mortgage rates increasing into the 5% range, rates remain reasonable by historical standards. Values have increased nearly 50% over their COVID trough and now are at levels not seen since before the Great Recession in 2008. Rancho Cucamonga remains the peak of the housing market in the western Inland Empire with values $50K - $150K higher than our immediate southern and eastern neighbors, for an identical tract home from the same builder. PAGE 7 Upper Income Households - SoCal Cities UCR 1 of Upper Income Households SoCal Cities so0 550 500 0 0 450 / 0 m 400 0 2 350 300 260 $100.000 to $149,999 -More than $150,000 111111111din 1- Income Bracket - More than $160.000 Location 2019 Value (Households) I 5•Yr Growth (%i Los Angeles County Los Angeles 266,293 564 Long Beach 27,367 387 Anaheim 20,293 42.6 Santa Ana 11.819 154.1 Irvine 35,061 54.5 San Bemardino 4,731 173.5 Riverside 12,669 63,9 Rancho Cucamonga 13,927 40,1 San Diego 120,803 49.7 Chula Vista 17,025 95.1 Part of the draw to the Inland Empire remains the "relative" affordability as compared to Los Angeles, Orange, or San Diego Counties. In Rancho Cucamonga, the success of our schools, the beautification of our parks and public spaces, our reputation as a safe community, the variety of restaurants and shopping, and amenities like the Lewis Family Playhouse, Central Park, and the Epicenter make the draw that much stronger, and the demand in turn, attributing to the higher residential values. 11CR Comparatives: 20 Largest US Counties Income < Income > slflesS HHs HOUSING COSTS> 30% Income 50K 100K Maricopa Arizona 1,611,722 29.01/. Wayne Michigan 49.3% 21.7% Wayne Michigan 689,270 30.8% Miami -Dade Florida 45.6% 24.9°% Tarrant Texas 727,094 31.5% Bexar Texas 42.2% 25.3% King Washington 907,761 32.3% Clark Nevada 39.5% 27.8% Bexar Texas 646,352 32.6% Dallas Texas 40.0% 28.20A Harris Texas 1,647,384 33.3% Broward Florida 40.9% 28.9% Santa Clara California 643,637 33.6% Harris Texas 40.3% 29.8°% Cook Illinois 1,985,613 34.2% San Bernardino California 36.7% 32.1% Dallas Texas 940,587 34.2% Maricopa Arizona 35.3% 32.4% Clark Nevada 915,607 35.3% Tarrant Texas 34.8% 32.6% Ala medaCalifornia 525,632 36.5% Kings New York 39.7% 34.4% Riverside California 734,948 38.3% Cook Illinois 37.6% 34.6°% Orange California 1,044,280 39.1% Riverside California 33.7% 35.4% San Bernardino California 644,758 39.2% Queens New York 34.3% 36.5% San Diego California 1,132,434 41.6% Los Angeles California 35.0% 36.5% Queens New York 784,552 41.8% San Diego California 29.4% 41.8% Broward Florida 705,472 42.1% Orange California 25.2% 48.2% Kings New York 976,091 44.6% King Washington 23.7% 51.9% Los Angeles California 3,328,398 45.0°% Alameda California 23.7% 54.0% _Miami -Dade Florida 912,805 46.9% Santa Clara California 18.5% 61.3%_ PAGE 8 Local Hospitality Sector "We take photos as a return ticket to a moment otherwise goner' - Katie Thu rmes The Inland Empire is a relative newcomer to the hospitality industry. Even in Rancho Cucamonga, usually a trend leader for the County, most of the growth in hospitality has happened in the last 14-17 years. This growing industry, for both hotel and restaurant, was hard hit by the pandemic but has rebounded quicker, and further, than was expected. The City is already seeing new restaurant tenants re -filling vacant sites and most of the vacancies are now gone. New hospitality construction is finally beginning again, and we are seeing fine dining and even casual restaurants once again starting to over -take fast food which had tremendous growth during COVID. Current market rents are now back to their pre- COVID levels. With respect to hospitality, the market is even more optimistic. While transient occupancy tax (TOT) revenue was adversely impacted by the COVID-19 Pandemic, the local Rancho Cucamonga market recovered almost completely in FY 2021/22. Building on the improving hotel and short-term rentals (STR) market, TOT revenues for FY 2022/23 are % ,F-! anticipated to increase more than 50% over the prior year. The Hampton Inn (by i Hilton) hotel on Foothill Boulevard,;... started construction during the pandemic, will be open for FY 2022/23 and we anticipate the new luxury Tapestry Hotel (by Hilton) on Base Line Road will be open before the end of the fiscal year. That hotel, which will include a rooftop bar and restaurant inside, is just the first of what is expected to be other new up-market hotel offerings in the future. As of April 2022, hotel occupancy is now pushing to 80% plus on average, taking the City back to pre - pandemic heights. 80% is a key threshold as it is often the metric when the hotel industry looks to add rooms. This rate is 10-15% higher than our neighbors. 76.5 76.3 77.4 78.6 75.7 73.3 71.6 66.6 58.7 66.5 74.4 75.1 201.4 125.9 80.8 62.5 24.8 7.3 13.2 18.0 24.0 23.5 12.3 -2.4 100 Projected Occupancy 80 • • • • • • • • • vs 60 60 Historical 40 6 Range 20 Apr Mav Jun Jul AuR Sep Oct Nov Dec Jan Feb Mar As occupancy grows, the demand to stay in nice, clean, safe hotels with adjacent services, shopping and restaurants increases. Discerning travelers are increasingly turning to Rancho Cucamonga to meet that demand, driving the increase in average daily rate (ADR) per room. Rates are increasing to the $150- $170 range, a new high level for Rancho Cucamonga and $20-40 higher than surrounding areas. PAGE 9 98.51 103.60 111.53 103.26 102.88 105.20 103.73 106.78 108.70 107.41 104.09 100.19 108.09 110.28 121.71 114.13 112.93 115.56 114.22 114.03 113.26 117.62 108.55 104.13 116.63 119.10 127.84 119.75 121.81 120.61 129.01 124.10 125.87 131.52 122.87 113.30 126.98 133.72 148.43 132.11 132.34 133.65 133.15 134.42 129.81 139.85 132.19 121.10 137.66 147.94 149.07 138.85 135.33 135.33 139.04 143.19 136.02 146.40 134.35 125.24 136.57 141.45 146.28 135.77 135.57 137.80 134.86 138.30 136.51 138.71 133.96 128.77 137.37 145.54 136.40 114.28 108.17 115.15 115.54 113.72 119.01 117.68 117.96 116.07 114.14 115.15 119.39 124.28 131.58 145.36 152.40 153.67 148.60 150.92 150.67 158.67 142.17 155.63 151.26 152.23 148.67 155.38 157.02 160.95 155.55 161.71 153.10 146.84 157.11 164.15 171.33 165.84 159.25 163.34 164.19 167.37 165.09 With increases in room rate, so too does profit increase. This takes the form of Revenue Per Average Room or RevPAR. FY 2022/23 is projected to take the local hotels to new heights (grey dots) than they have been historically (purple dots). F $173 $163 $153 $143 v G $133 $123 $113 $103 Apr 23 Oct 22 Apr 22 •` Q' prr 1t8 ,• • • •• Oc 1 , t17 • ` J pr 17 ••• Oct20 • J • � • V O t16 • • • Apr 1 � Apr 16 ct 15 `v Apr 15 Oct 14 $93 ----1 48% 53% 58% 63% 68% 73% 78% 83% 88% TTM Occ (%) The increase in RevPAR indicates the health of our local industry is solid and is founded on both occupancy and rate increases. Although the City remains some 2% lower on TOT than neighboring agencies, our hotel market is growing stronger and beginning to pull ahead of our neighbors in a substantial manner. PAGE 10 Local Property Tax 'America is a land of taxation that was founded to avoid taxation. '- Dr. Laurence J. Peter. Certainly, few areas constitute as much of a third rail in California politics as the property tax. Property tax is a lagging economic indicator because it is assessed a year in arrears and so major economic changes aren't felt in the property tax collection for 1-2 years after they begin. Interestingly, right now property tax is experiencing large jumps in growth due to property turnover. Were it not for Proposition 13, inflationary property tax growth would be even more significant. For most public agencies property tax remains a critical revenue source that is generally stable from year to year and reflects the health of a local agency. The City of Rancho Cucamonga experienced a net taxable value increase of 4.9% for the 2021/22 tax roll, as compared to the countywide increase of 6.7%. This amounted to about $1.43 billion in assessed valuation growth. The Proposition 13 adjustment of 1.036% accounted for $258 million, about 18% of the growth in the city. Residential property is roughly 70% of all property tax value in the city. The current median price for detached single-family residential increased last calendar year by over 18%, which was the strongest single -year growth since 2013. Growth in the number of home sales was virtually flat, with 1,965 compared to 1,988 in 2021, though regardless of supply, sale prices continue to rise. Even with recent substantial jumps in interest rates relative to recent lows, the demand for homes, be it new or old, attached or detached, remains near record highs. This does not appear likely to abate over the next twelve months. Similar to last year, the market continues to push for more moderate and higher -end apartment projects. The City presently has some 1,200+ apartments under construction, another 500+ that were recently entitled, and another 600+ going through the entitlement process. Despite recent trends, single-family residential comprises over 44,000 units while multi -family residential is just under 21,000 units in Rancho Cucamonga. Given that a portion of The Resort North will include some more for - sale residential, and all of Etiwanda Heights' 2,000+ units are for -sale, it is clear that single-family for - sale homes will substantially predominate in Rancho Cucamonga for the next 10+ years. $800,000 $700,000 $600,000 $500,000 U a $400,000 N 07 $300,000 $200,000 $100,000 $0 —Median Price —Avg Price 10 �O �O �O 10 �O �O 10 Year PAGE 11 Parcel Counts Detached 79.7% Attached 17.1 % Others 2.7% ■ 2 Units 0.3% ■ 4 Units 0.2% Others 0.1% Total: 100.0% As would be expected, the Victoria Gardens open-air lifestyle center remains the highest taxable value property in the city of Rancho Cucamonga, closely followed by Homecoming in Terra Vista, Prologis/Catellus industrial properties, Bridge Point industrial properties, Frito Lay, Schlosser Forge, Goodman Rancho (warehouse) and a number of large warehouse projects owned by several LLC's as well as some apartment buildings. Altogether, the top ten most valuable properties account for just over 6% of the total assessed valuation. Total valuation in the city is approximately $30.3 billion dollars. For the second year, Rancho Cucamonga no longer has the highest total assessed valuation with Ontario in the first position at $32.3 billion in value. Between the two agencies is a vast difference. As a pre -Prop 13 city, Ontario receives 17+ cents for every property tax dollar assessed while Rancho Cucamonga, a post -Prop 13 city, receives only 5 cents. PAGE 12 Property Tax Dollar Breakdown S 0-2247 Education Rmenue Aug m entation Fund $ 0-1690 Etiwanda Colony Elementary School $ 0.1565 Chaffey Union High School 0.1484 County General Fund S 0.1248 Rancho Cucamonga Fire District $ 0-0511 Rancho Cucamonga General Fund S 0-0429 ChaffeyCommunityCollege S 0.0292 Inland Empire Utilities Agency- Imp C S 6.0261 Flood Control Zone 1 Inlani d L -a . _ ;_ _i-rcy Mid- Iley 3:::ii: Super-a-Coumyvide y'----- "l:i'-.; :; ::':: :r-PhWiealh'Hare' pa S 1.0000 Looking at the Top 40 net taxable secured value changes, reveals a clear pattern that ties to the industrial development trends discussed previously. Industrial property value growth upon sale continues to defy gravity. Where in the prior year, the Top 10 value changes spanned a range from $9 million to $30 million, this year these value changes ranged from $15 million to $47 million, with one industrial property increasing by a landmark $113 million in value upon sale. The Council's strategic look at how industrial development is managed is proving fruitful, both to ensure the residents are protected from any adverse environmental impacts and to help improve the fiscal performance of these properties as they evolve to higher and better future uses. PAGE 13 Local Sales Tax In terms of sales tax, the situation has also changed. In FY 2020/21, the City lost approximately $2.7 million in sales tax. That represented an 8-10% drop in revenue. Although recouped last fiscal year, it was largely due to a post-COVID bounce from consumers flush with cash. With cost escalation not slowing down, the impacts on re -staffing and re -opening programs are significant. Of greater concern are changes in sales tax allocation. With the pandemic having accelerated the shift to online retailers, weaker brick and mortar locations are starting to attrit. Additionally, under the Wayfair court decision, out of state retailers remitted sales tax to the County pools, where it was then allocated to underlying jurisdictions based on their share of the County pool. In late 2020, a large online retailer with warehouses in and out of California, changed their status to an in -state retailer. This change has shifted their sales tax to the locations of the warehouse/fulfillment centers that deliver product to end customers. In so doing, this entity was able to activate previously negotiated sales tax rebate deals with those fulfillment center locations. The result benefits the retailer substantially and, in addition, negatively impacts hundreds of cities in California. Now, going forward, the shares of sales tax most cities were receiving as part of the County pool allocation are reduced, and all the sales tax goes to the very few locations with the privilege of having a fulfillment center, regardless of where the end user resides or who ordered and paid for the merchandise. In the case of Rancho Cucamonga, this impact was in excess of $1,000,000 in sales tax that on an ongoing basis the City will no longer be receiving. While the impact of this is somewhat blunted by the additional out-of-state sales tax collection from Wayfair, it is substantial. a SALES TAX VS USE TAX - BRADLEY-BURNS Sales Tax applies when the goods are located in California at the time the sales occur. This includes a stock of goods held in a California warehouse, fulfillment center or retail stores. UseTax applies when title t4 the goads passes to the purchaser at a point outside of California_ Goods that ship to a customer from outside the state are generally subject to use tax. H&Q PAGE 14 Q ALLOCATION OF BRADLEY-BURNS TAX Sales Tax * PLACE OF SALE {where the sale/order was placed or negotiated) Allocated directly to local jurisdiction If an out of state retailer does not have a permanent place of business in this state other than a stock of tangible personal property then local tax will he distributed to the jurisdiction where the inventory is located at the time of sale • PLACE OF USE • Allocated indirectly through the countywide use tax pool system * There are certain circumstances where local (1%) use tax can be allocated directly. H01, a AMAZON - BRADLEY-BURNS ALLOCATIONS Historical Structure New Structure Out-of-state 41 in -state & out-of-state Warehouses do CA were owned and Warehouses in CA owned and operated by a 3" � operated by Amazon Taxable goads "drop -shipped" ied in CA are subject to customers 0011a/ • Local tax allocated to countywide use tax ' Local tax allocated directly based on pooi based on where the goads were place of sale and indirectly based on shipped/place of use place of use Change retroactive to 4Q20 r'rr .sugr�lpe LE49Aausan res h][ rc�ured ra Aalva JMef! pel0le fef'lre 3prq rarelclen x.'r.r�g�M ryar�wwnxY. rhrrrJon.i��A�rN�pr.�.tl�mnpersk aetl -d ma ras e�Yrjr�q*i Ylrn-nY asrough 1Mi� �� /� r�rp�� H* fTj PAGE 15 Local Tax (Bradley -Burns) Allocation..y Out et Slue :_a6lo4nQFonkfngn, CMKM rdfirn,�,t owned s NAMM ! Guidelines ter When sales tax Lac&lUA1s to The cotlnblwide the jprrtladimon iI WM6 applies Goal on wont a+ tllril lrlrte m,rQ is i .. _ CALIFORNIA SALES & USE TAX: - Tax Allocation Guidelines for Local Sales and Use Tax This chart is designed to show general scenarios that can impact the California local (1%) sales and use tax allocation_ This chart does not exhaust all the sales and use tax law nuances that may determine a taxpayers filing status but rather focuses on the most common processes from sale to delivery_ Ttatable Transachan In -Store Dut of State Calilomia Fulfillment Calitamia In -Store In -Store PLACE OF SAI Not In -Store Fulfillment Center Owned& Fulfillment IGnofdswithdrewn Igoo�s withdrawn LOCATION OF GOODS ATTHETIMEOFSALE Center Operated Lty a 3rd Party Center Irrve�rmo�iyrey in�enior�yl Vendor` tW CUSTOMER Shipped to Picked up In• Drop•shlptled" Shlppedta Shlpped to Puked up Qverthe Calitwnfa Store IClick & to California Califwnfa Callfnrnia In -Store Coun4er RECEIVES O t t Customer Cdle�t} Customer Customer Customer IClidc & cDllectl ALLOCATION OF LOCALTAX 'ln thissrzrcorio- N.erctm7er does notowcrostork ofgood; in card ninorie mtes ordivs uer�gOtio a dwa o-ismts An out ofsmts rwrwwvurmt rnquired to hold omtrerk pewit bran instate third petyx hausa if they do not o astock ofSoods at the time ofmWe. So.—C.Iff. is Deparb—t IT.&rye Administration RegAatfons 1BD2&1699 PAGE 16 Forecasts for future growth of sales tax are also troublesome in some regards. Although statewide a bounce was experienced by brick and mortar last year, especially in the 4t" quarter, that bounce appears to be flattening and is not expected to continue for FY 2022/23. This slowing is expected going into the 4t" quarter of FY 2021/22 and further slowing is expected in 2023. Local 1% Sales Tax by Calendar Year S1,-0OUA --------- 5170UM Brick &Mortar 51,DOOh1 18.1'lo-Growth 2012-2021 — S8CUh1 Online SGDDM TADDM ----- ---- 52DDM 5W 110 111 1p W 19 T5 'D6 47 W 119 '10 '11 '12 '13 '14 '15 '16 '17 -18 '19 "A '21 WAIyT, WAIT .. A i) J7 L ITT ADDED IT BA I -r�4t 1 CART x �� PAGE 17 Forecast for F)l 2022123 In general, statewide sales tax trends indicate 2.4% growth in revenues in the immediate forecast, some 10% less than prior year. Pertinent details include: • Autos and transportation will be up slightly over 3% but hobbled by gas prices, chip shortages, battery components and overall production shortages. Prices are not likely to decrease anytime soon. In any event, this is a modest area of growth for Rancho Cucamonga. • Building and construction are expected to grow just under 1% due to cost of materials, especially lumber. Plumbing and electrical supplies have seen double digit prices increases for three quarters now. Mortgage rates are rising but have not yet dampened demand in this area because the shortage of homes remain so large. Demand is also strong in the Inland Empire as people move here for a relatively more affordable cost of living. • Business 2 Business sales were up 17% in 4t" quarter and are expected to increase over 3% next year. Areas of strength include e-commerce fulfillment centers as well as medical/biotech. Food service sales is growing fastest as this area is returning to pre -pandemic levels. • Food and drugs are expected to rise 2% as e-commerce grocery sales are rising. Gains are mostly due to the cost of wholesale goods, transportation and labor being passed along to consumers. Fuel by contrast is expected to decline in the 2% range. As prices rise based on constrained supply and the conflict in Ukraine, they have reached the level where costs are so high it is constraining and altering consumer behavior. Further increases will be offset by changed behavior. • Despite a strong holiday rebound in General Consumer Goods, and a very strong, prior year, the rebound appears to be flattening. Very modest growth, well under 1%, is predicted for FY 2022/23.Of particular concern is a lack of consumer confidence, high inflation, the war in Ukraine, and midterm elections, all of which are dampening consumer demand and increasing consumer uncertainty about the future. • Restaurants and Hotels remains a strong area of the market. Growth of near 6% is expected which reflects the pent-up demand after being locked in and locked down for several straight years. Rising prices are further enhancing gains. Sit down dining is gaining over fast casual as consumers enjoy the experience as much or more than the menu items. Hotels and travel are experiencing modest growth, except that locally, San Bernardino County is outpacing the other competitive markets in Pasadena, Long Beach and Orange County. Rancho Cucamonga is leading the pack for the Inland Empire in the recovery. The forecast for next year looks very strong for Rancho Cucamonga hotels, especially as rates and occupancy continue rising and two more hotels are expected to open. Lastly, County pools remain a strong driver of sales tax. Growth of 4% is expected as online sales continue to grow based on e-commerce fulfillment centers. As more agencies move to enter into sales tax deals with online businesses, the County pool revenue further separates haves and have nots, especially for those agencies with struggling brick and mortar centers. Supporting local sales tax growth is the increase in employment in the Inland Empire. As of May 2022, employment was up 7,500 positions over the prior year in fields such as legal, finance, insurance, and cyber security. Logistics and hospitality were even stronger and rose over 2,100 jobs between February 2022 and March 2022 alone. Unemployment countywide was 4.3%, the lowest level since February 2020; the Inland Empire now has 24,000 more jobs than pre-COVID 19 and is leading the way for the recovery in California. PAGE 18 Local Economic Development Paradox Beyond the uncertainties noted above, there is also considerable disagreement about the long-term impacts of remote work. In reviewing the Rancho Cucamonga data, it is clear that although the absolute unemployment rate is exceptionally low, in relative terms, overall employment has not fully recovered to pre-COVID levels. What accounts for this? How much have things recovered? Locally, despite employment below pre-COVID levels, we are also seeing exceptional price appreciation in housing. What accounts for this? How has it impacted annual housing payments? Is the outbound trend from the Inland Empire reversing? Employment and Remote Work This is the one big problem with working remotely: no one believes you have a job at all. " - Scott Berkun Nevertheless, there are some reasons for optimism. As the following slide makes clear, Rancho Cucamonga has become associated with corporate headquarters and innovation. To some degree, remote work is accelerating this trend due to the City's high percentage of knowledge workers with advanced degrees. Employment in the City dropped a bit more than California as a whole (reflecting our service sector) during the pandemic. Those employment levels, while recovering, are still lagging, as the service and industrial sectors struggle with the challenge of hiring minimum wage and just above minimum wage employees for their positions in an economy where employees are in short supply. Nationwide there is a 2 million employee shortage, reflecting the increased retirements the pandemic brought about as well as simply the loss of working age people due to COVID. PAGE 19 NONFARM EMPLOYMENT % BY MONTH VS. PRE-COVID (JAN.-FEB 2020) BASELINE: RANCHO CUCAMONGA, CALIFORNIA, AND RIV-SB � ao�•0 j ; 98°•0 cn H o Z w 96% W m > LL 94% O a Q 92% 7 W W 90% jr 7 88% W W p 0 86% Z 7 Q O 84% H U 0 LU 82% d 80% L N N N N fU fU fU fU N N N N PO PO PO PO Pi K) K) fU Z 0 W 0 Q Q Q (D Q Q Q a a 1 1 1 1 1 1 1 y z _� o z Q t„ a s cn o (D a -a o o n � w n EU�-0 o N N v N O N O —Rancho Cucamonga —Riverside-San Bernardino —California Because of the city's high percentage of knowledge -based workers with advanced degrees who reside here, and are better positioned to work remotely, the economic impacts of the downturn were somewhat blunted. As a result, the City remains in a strong position vis a vis the rest of the County: 6.0% 5.0% 4.0% 3.0% 2.0% 1.0% OD% RECENT UNEMPLOYMENT RATES - UNITED STATES, SAN BERNARDINO COUNTY AND RANCHO CUCAMONGA {DECEMBER 2021 - PRELIMINARY) All changes have been sa%—:1 3.9% 3.6% 5.2% Rancho Cucamonga United States San Bernardino County PAGE 20 A great way to see the dichotomy is by comparing unemployment by sectors. The following chart clearly illustrates the service sectors, including Government, still impacted by unemployment: L00.000 80,000 60,000 40,000 20,000 0 CITY OF RANCHO CUCAMONGA: RECENTIEXPECTED LEVELS OF EMPLOYMENT BY FIRMS LOCATED IN THE CITY 1 I co V SVF1 Lf1 V V I V Ln V I,y,1 _ cn A I V O Q Y W Q1 Q1 I N Lq O O cm O1 Ql Lll LA al12 W 'coo N W $ N w Ln 81 in LO pp .i oa r m ++ i 1 N 1--� co tn � 1 1 N1 4� cn F 0 N 00 I I W 1 i i i I I 1 1 1 1 1 1 1 . . . . . . . . . . . . . . . . . . . . . . . . . . O . N M � LO LO r- W M n .-I N rr) Ln W r- 00 O5 d -' LL. LL- 4- 4.LL O O O Q O Q O Q O Q -- .--i -4 e-1 .-I _4 -4 .--I .-I r-1 N y f+I �LA lD Q CD Q Q Q Q Q Q Q Q Q Q d Q Q b Q Q Q O Q W N N N N N N TN N N N N N N N N TN N N N N N N N N N N N a Q v Q N N IV N N N O N Where did these employees go? Many retired and some passed away. With the rise of remote work, software is helping automate certain tasks (improving efficiency). And the increasing level of automation in newer industrial developments is reducing the need and changing the type of employees needed. Some business types are changing altogether as fast food is eliminating dine in options for example and moving to drive-thru-only (DTO). Taken altogether, these factors explain why unemployment is at record lows, and yet, the City still has not equaled or exceeded pre-COVID employment levels. It is expected, however, that later in 2023, the total employment by firms in Rancho Cucamonga, which declined some —6,400 positions from 2019-2020, will eventually recover. PAGE 21 CITY OF RANCHO CUCAMONGA: EMPLOYMENT BY FIRMS AND HOUSEHOLDS 120,000 1ao,000 +Working Households Residing in 80,000 Rancho Cucamonga 60,000 KIM Ion tFi rms - �/ Employees 4o,ao0 Located in Rancho Cucamonga 20,000 0 ----------------- o i--i N m a u) �D n CO m O t--i N m V v7 tiD I- W M o ti �y LL LL LL LL 0 0 0 0 0 0 0 0 0 0 ti ti ry 6 O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 o O N N m � N N N N N N N N N N N N N N N N N N N N N N N N N N N N N 6 N 0 0 0 0 N N N N N 100,5 85,816 77,411 87,9 s9soa 68,a4 sas 58, 210 36, 83 As the first slide in this section indicated, Rancho Cucamonga has been working for several decades to become a "corporate headquarters" with a focus in high tech, green tech, knowledge based workers. Haven Avenue was originally zoned with an overlay for office to facilitate its economic development. The pandemic has absolutely impacted this trend for office space for corporate clients: IMPACT OF COVID ON EMPLOYMENT AND OFFICE SPACE 10,000 50,000 8,000 2,652 6,000 4,000 3,018 W -5C,000 2,000 971 4 0,894 f W n a -100,000 4 " -2,000 115,468 d 4,D00 -750,OOa -6,000 -6,461 -8,000 -200,000 2019 2020 2021 Axis Title MEMPLOYMENT CHANGE —OFFICE SPACE CHANGE Pace 22 This trend impacts Rancho Cucamonga in particular due to the high number of residents with advanced degrees, and the mismatch between our local jobs and the skills of our residents. Figure 11. Educational Attainment of Rancho Residents and the Mirimurn Educational Requirements of Rancho Jabs, 2017 ■ Rancho Residents ■Rancho Jobs 64ro 37% 29� 21% 14� High School or Less Some College or Bachelor's Degree Advanced Degree Postsecondary Rancho Residents shown are for ages 25 and older. Sources: American Cornmunily Survey: 2014-2018; Long+ludinat Ernployrnent Household Dynamics, 20 i7; U.S. Bureau of Labor Statrstics 202.) This trend also explains a lot of the "freeway commute" that takes place into and out of Rancho Cucamonga. Many of the jobs in Rancho Cucamonga are occupied by people who live in lower cost housing markets in Fontana and Riverside, while many of our own residents still drive to jobs in Los Angeles. reek ake : [} M[ B 1- A, Burbar — — �..I Ar is Azusa �-~ ink Rancho San Bernardino Cucamon Fontana Los Angeles Pomona ° {4arrd5 C i[y of Yur:ar .,,inla bAo•�ice 'r' Chi :bol Commerce Indusiry feol "' CAlime VVhitti®r Rivers! e Inglewood FM Downey Moreno Valley ._ no Hills Norco to Park Merch Air DRIVE FOR WORK DRIVE FOR HOUSING (off corona Reserve Bow Lake mart ews Lakeview Estelle Mountain Nuevo Overall, the state of the office market is in flux. COVID accelerated remote work and many corporate entities realized that not only was remote work feasible, it was also potentially a cost savings. For many entities, a return to in person work is not welcome from a cost perspective. But companies can generally only leave office space when a lease is up. According to Cushman and Wakefield, vacancies in Southern California are 15-17% although the Inland Empire is relatively low at 9%. PAGE 23 Where is this vacant space, especially in Rancho Cucamonga? The attached chart shows that location: 118 Office Spaces for Rent in Rancho Cucamonga, CA ' w codes I. -rent m 3n 1 Sort By Best Match Rod'us I'd YCjUM Glen HeIrn Raceway -ng Ycn Mountain ImAey .,an ArTionio Heights �FhoroughHred ClaremnHills ChristmasVght Wilderness Park J.=v>ar,,.t SIERRA LAKESMcCarthy 0 AEILH-S RIALYQ AIIEPCRt L'IWANOA. ALV L 6U. ang f r'x:[n'I`B �R�'TM'."-` - WFocihiE 3lyd Cu U land i� Kaiser Forrtana lyi prldir Kaiser Permanents Cucamonga-Guasti Fontana Medical Cemar Reglnnal Park Ontarlo ��—��hl�dLapnerco I �Imlrvnm�+•�*m Map Satellite , Previously office space was critical as the location where employees worked and were supervised. Remote work has changed that equation. In the future, it is more likely that office space will be seen as one way in which employees can network, connect and validate each other and the work they perform. This has application to the changing nature of office space. Two post-COVID scenarios are likely. A quick rebound from vacancies in 2022 into early 2023 or a longer recover beginning in 2022 and lasting into 2025 where it will remain flat for another 3-5 years. The latter seems more likely. It will take time for employers to decide what to do with their office space, and how much office space to offload. Further, with the length of leases this change will likely take years to work through the market. PAGE 24 SCENARIO #2: TOTAL SQUARE FOOTAGE AND VACANCY RATE FORECASTED OUT BY YEAR 4,000 15% 11 °% 3,800 9% 1 10% 11% 1096 ICRA 9% 10% $ 7% 3, 600 6 i 556 N � � 3,400 j O 3,200 3,i22 3,103 3,10310 3,107 3,157 3,000 2_ 287 2,${YO 2,600 2,400 z 3 235 3,263 3,291 3,282 3,274 3,274 3,274 3,274 ¢ 1 M142 i I 1 1 1 i i 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Axis Title MPREVIDUSLY OCCUPIED ABOSRBED EXISTING SPACEIIIIIIIIIIIIIIIIIIIIABOSRBED NEW SPACE MVACANT -4m-TOTALSF —VACANCY°% This aligns with the City's Economic Development Strategic Plan. The new focus on the Haven Avenue Corridor includes mixed use developments and office campuses. Growth industries for future office space include health care, technology, creative industries, professional services, government and administrative support. The City is continuing to focus on office space and uses, but the days of large Class A office buildings are not likely to return in the near future. SECTORS DEMAND OFFICE SPACE 10 YR. ESTIMATED INCREMENTAL OFFICE SQUARE FOOTAGE NEEDED FUTURE OUTLOOK OFFICE CONSTRUCTION IMPACTOF AUTOMATION IMPACT OF REMOTE WORK RECOMMENDED PLAN FOR THE FUTURE HEALTH CARE HIGH 167.776 HIGH 1.7% MINIMAL INCENTIVIZE NEW INDUSTRIES HIGH TDD HIGH NIA THE INCENTIVIZE CREATIVE SERVICES HIGH TDD HIGH POSTIVE TDD INCENTIVIZE AI!TECHNOLOGY HIGH TDD HIGH POSTIVE TDD INCENTIVIZE PROFESSIONAL SERVICES HIGH 53.872 MODERATE 0.0% HIGH INCENTIVIZE FINANCE & INSURANCE HIGH 12.866 MINIMAL -32% MODERATE INCENTIVIZE MANAGEMENT SERVICES HIGH 2.757 MINIMAL 1.3% MODERATE INCENTIVIZE INFORMATION HIGH -4.781 MINIMAL -20% MODERATE NIA EDUCATIONAL SERVICES HIGH -7.103 MINIMAL 1.1% MINIMAL INCENTIVE GOVERNMENT MODERATE 90.636 HIGH 0.0% MINIMAL SPILLOVER ADMIN ISTRATVE-SUPPO RT SERVICES MODERATE 10.628 MODERATE -22% MODERATE NIA ARTS. ENTERTAINMENT MODERATE 1.294 MINIMAL 0.4% MODERATE INCENTIVIZE OTHER SERVICES MODERATE 5.305 MINIMAL -1 7% HIGH INCENTIVIZE REAL ESTATE MODERATE -1.416 N/A 1.3% MODERATE SPILLOVER RETAIL TRADE MINIMAL 0 NIA QO% MINIMAL POP GROWTH MANUFACTURING MINIMAL 0 NIA -32% MINIMAL REZONE RESTAURANTSHOTELS MINIMAL 0 NIA -32% MINIMAL SPILLOVER CONSTRUCTION LOW 0 NA 29% MINIMAL SPILLOVER TRANSPORTATION.IWAREHO USE LOW 0 NIA -32% MINIMAL REZONE WHOLESALE TRADE LOW 0 NA -32% MODERATE REZONE TOTAL 331.844 -3 2% PAGE 25 Housing Trends and Price Appreciation Rancho Cucamonga is at this point in its development a large agency with a population in excess of 180,000 and on its way to over 200,000. Because of the strong school districts in town, lower crime rate, and safe community status compared to neighboring agencies, the City has always been a desirable community. COVID does not seem to have changed that calculus, and oddly, despite unemployment, price appreciation in the City seems to be rocketing upward. • From March 2019 to March 2020 price appreciation in the City was below 5% • From April 2020 to November 2020 price appreciation in the City was 15% • From November 2020 to September 2021 price appreciation in the City exceeded 15% • Although levels have declined somewhat, price appreciation is still in excess of 10% 25% HOUSING PRICE CHANGES ANNUALLY RANCHO CUCAMONGA AND RIVERSIDE-5AN BERNARDINO (MARCH 2O19 - DECEMBER 2021) 20% A IN 15% 10% — 1 5% ■1�� — — — — — — — — — — — — — — 0% �r T O1 M 04 O1 M O Q 4 4 N N N N N N N N N rl N N N rl 4 N rl ti m ri ri rl Q Q 4 N N N ri r-� rl 1 r 1 �n n m r� Q N r� 1 � O Q 4 4 4 Q 4 4 4 N N N N N N N N N r-� ri ri ci ri r-� rl ri ri 1 1 1 rn LA ,--� m 6n n m � N m LA O 4 Q N N N rl r-� r� 1 ti n m � Riverside -San Bernardino Area Rancho Cucamonga - Single Family There is a relationship between price and mortgage rates. Mortgage rates are a secondary driver of housing demand (employment growth being the primary). Rates also impact prices with relatively lower rates helping with price appreciation and increasing rates often serving to moderate price appreciation. The chart below, on mortgage rates, is the inverse of pricing in the City of Rancho Cucamonga: PAGE 26 UNITED STATES: 30-YEAR FIXED MORTGAGE RATES (JAN. 2018- FEB. 2022 BY MONTH) 6% V] F 5% w ¢ 4% t �s r g 3% a w x u- 2% o: w r 0 1% M 0°/0 v v ID a ro a v v v ro o °� v W 0 Z !W N N CT C C N N h] 6 N N h] C7 C7 N N O OD CD N co CD N C7 C7 @ N K3 1 N C] 1 C7 1 C7 N C7 OD N N N N N C7 N N N 00 0 C7 c0 C] C7 p C] C] N CO 00 C9 Co C7 CD YO Even with the moderating impact of mortgage rates, the relationship between housing supply and housing demand remains a key driver of price appreciation. Recently, inventory in the City is less than pending sales (a measure of demand), which continues to drive price appreciation: s 1,000 0 900 q w 800 z z 700 0 600 a 500 400 o 300 z 200 z 100 M 0 RANCHO CUCAMONGA PENDING LISTINGS AND HOUSING INVENTORY, AND CUMULATIVE HOUSING PRICE CHANGE SINCE JAN. 2018 (JANUARY 2018 - DECEMBER 2021) 2020 Q2: 1st Qtr. of Significant COVID i 10% I�tI� I ' Since significant COVID impact began, inventory has fallen closer to and even below pending sales V 40% a 35% 30% oz 4 25% < w 20% o z 15% a 10% 5% o V 0% z N N N N N N N N N N N N N N N N d o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 00 00 a In ID ID In 0 0 0 0 N N N b b b N b b b N b b b N b b b N W F 1D N W F 10 N W F 1D N W F ID N O O O O O O O O O O O O O O O O =Rancho Cucamonga Housing Price Change —Rancho Cucamonga Housing Inventory —Rancho Cucamonga Pending Sales PAGE 27 So why is new development minimal? Put very simply, as the City approaches buildout there is a scarcity of residentially zoned/approved developable property; the property remaining is more expensive and challenging to develop; builders are also increasingly looking at for -rent instead of for -sale to recoup their costs: NEW RESIDENTIAL: FOR -SALE HOMES AND APARTMENTS 4,000 ROBUST/BUBBLE RECESSION/DEPRESSION RECENT RECOVERY 3,500 3,000 2,500 2,000 1,500 1,000 I Soo 0 oti ti o� N a� a° a� a� do titi ti`� ti� tia tih ti° ti� ti$ ti° tia yti �,� tio�tia tio° ,yo tio° do tia do tia tio°�'tia do do do do do do ,yo tia tia do do ���P 4 Rancho Cucamonga Single Family Per RanchnCucamnmga Attached Permits ■ Rancho Cucamonga Apartments This continues to drive uD the price Der square foot: PAGE 28 Prices will remain high as long as sales remain low by historical standards: RANCHO CUCAMONGA: SINGLE FAMILY DETACHED AND ATTACHED HOUSING SALES 3,500 r 1,500 1,000 500 0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 ■Sales - Single Family Detached Sales - Attached 3,104 3,015 2,859 2,863 2, 552 346 2,015 1,Sfi9 1,577 1,562 1,519 1,494 1,470 1,478 1, 509 1, 338 1, 3fi1 1,338 1, 320 1,192 1,228 A A A G A w o A � � Regional/State/Federal Economy Certainly, no discussion of the local economy is complete without reference to the larger context in which we all operate. For that, the City of Rancho Cucamonga generally uses the regional forecasts provided by Christopher Thornberg, the Director of the UC Riverside School of Business Center for Economic Forecasting and Development. Mr. Thornberg is also the Founding Partner for Beacon Economics LLC. Based on his most recent forecasts in April 2022, Mr. Thornberg is indicating that the economy has largely recovered at the macro level; the fiscal and monetary policy reactions were excessive; there is a lot of geopolitical uncertainty; and the main concerns short term are inflation, a potential contraction as monetary easing tightens, and the Federal budget deficit. COVID appears to have largely accelerated pre-existing underlying trends (noted above also) in the areas of housing, land use, and labor markets. Shortages, particularly of employees, are likely to remain for an extended time, but the Inland Empire is well positioned for growth. Some of his key points include: PAGE 29 The economy has largely recovered: The U or V Debate... Q417- Q419- Real Growth Rates Q419 0421 Gross domestic product 4.9 % 3.2% Final Demand 5.1°% 4.0% Personal consumption expenditures 4.9 % 4.4 % Services 4.2% -D.6% Fixed investment 6.8% 4.9% Structures 7.7% -22.3% Equipment 5.1 % 6.0% Intellectual property products 16.1°% 14.7% Net exports of goods and services 3.8°% 58.3% Exports 0.5% -6.1% Government 4.2% 1.3% National defense 9-4°% -1 4% Nondefense 4.8% 7.2% State and local 2.2% D.9% Real GDP and Final Demand relative to long run trend 22000 21000 20000 19000 18000 17000 IMP Business 16000 01 Q3 01 03 01 03 Q1 Q3 01 03 01 Q3 Q1 03 01 03 2014 2015 2016 2017 2018 2019 2020 2021 —GDP —FD —GDP Trend —FD Trend During the recession, consumer spending switched to durable products (hence the spike in internet sales which favored certain agencies in the Inland Empire), but services are slowly recovering: An Uneven Recovery Real Consumer Spending Relative to Pre-Covid Trends 30.0% 20.0% 10.0% 0.0% -10.0% -20.0% -30.0% N N N N N N N N N M r? :3 U rl 7 U M CL 7 U M � Q —' O Q 1 O_5 Q O —Durables Non -Durables —Services PAGE 30 As noted, housing nationwide is a hot commodity both in terms of sales and prices: Housing — U.S. Existing Homes Sales (NAR SAAR) 7000.0 6000.0 5000.0 4000.0 3000.0 2000.0 1000.0 0.0 m 1? m ti o N - rn a m m in m o o� rn rn rn rn o g o c� grn ME grn 2U) @2cn 2 Supply of both new and existing homes is low: 14.0 12.0 10.0 Case Shiller HPA YoY 25.0 20.0 15.0 10.0 5.0 0.0 -5.0 -10.0 15.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o a rd c61 It 164 AcV N 60%cb O O O O O O O O O O7 7 70 0 rn rn rn rn m rn rn o 0 0 0 0 0 0 0 0 0 0 UCR School of Business Months Supply of Homes UDR School of Business "0 � l 6.0 It 4.0 yl 2.0 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 nC� u�d) UDC L�d,r66r 0 0 0 o a o 0 0 0 0 0 0 0 0 0 0 LfJ I� M N V Q0 M Q0 M O C+') LI') f� CD ca Co co M M 07 0') 0 0 0 0 - r N 67 O 0 0 0 0 0 0 0 0 0 0 f - � N N N N N N N N N —New Existing PAGE 31 This situation is acute in California: CA Housing Market State vs National Prices ' 700.0 2.5 60D.0 2.0 Maricopa County 442.537 30.1 500.0 5 Clark County 405,542 28.5 400.0 Riverside County 571,261 28.1 3000 10 San Diego County 857.991 24.9 200.0 0-5 San Bernardino 502.637 24.2 100.0 County Orange County 998.468 23.2 0.0 0.0 rn cow rn o N r? in m m m�<7 v '7 '7 rn rn o 0 0 0 0 0 o r 7N Denver County 600,519 19.0 a aaaC30 0 Caaaaa Oa —us CA —Ratio Los Angeles County 824,244 16.1 And even more so in Rancho Cucamonga: Residential Real Estate Median Home Prices 750 650 550 6 450 0 0 350 250 150 50 ^^ ^0 ^3 ^'b ^,N ^h ^`° ^`° ^A ^(b ^o' ^°' —Fontana Ontario —Rancho Cucamonga —San Bernardino —Victorville PAGE 32 Even Rental housing is increasing in prices: Cost of Rent 2,250 2.000 `0 1,750 G N 0 1,500 0 1,250 1.000 UCR School of Business 750 pro 5P p ^O ^^ ^^5 ( c^ & d^S dog C &V c C3� C^ 6R; 4v CD —Inland Empire JLosAngeles —Orange County —San Diego Also compounding price increases is declining rates of apartment vacancies: Apartments Vacancy Rates 9.0 8.0 7.0 6.0 5.0 4.0 3.0 2.0 o`° 04' & ^p ^^ ^5 —Inland Empire—LosAngeles Pace 33 Driving a lot of this is how much personal savings was accumulated during COVID: The Covid Boondoggle Cumulative Personal Savings $Bil 6000 5000 +$2.5 4000 Trillion 011116, 2000 1000 0 ����000000 N N N. N N N. CV N N N N U.0 Q C m U N N Q U Q O p ii Q Q O p Q Q 0 —Actual Trend But unlike 2008, personal finances are strong and based on a solid foundation: Mr. Powell's War Bank Loan Charge -Off Rate 3.50 3.00 2.50 2.00 1.50 1.00 0.50 0.00 M CO CO M CO S) V CO CJ) CA C, CA 0 0 0 C 6) @ U j d Q > C Q 20 2 p LL (0 a Z PAGE 34 A New Personal Bankruptcies 450 400 350 300 250 200 150 100 50 _IIIH, 0 d� ODD .C� .d� .c� .C� .C3 .01.c� .C� .C� .d�' .c� ■ 18-29 30-39 ■ 40-49 ■ 50-59 ■ 60-69 ■ 70+ While personal finances are strong, Inflation is definitely a concern as it is spiking to levels not seen since the 1980's: I Inflation Nation... Consumer Prices 16.0 14.0 12.0 10.0 8.0 6.0 4.0 2.0 'r„y"`►�'�I 0.0 -2.0 o 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 6 4 6 N rL N L6 o M W 6 .- 4 6 -4.00 0 o 0 0 0 7 o 7 o 0 0 0 o 0 l!7 M Lr7 M N LO W N lf7 M N CO M N CO M c6 c6 r r` r-- M M o M M M o 0 0 rn rn rn rn rn rn rn rn rn rn rn o 0 0 0 0 � � � � � N N N N N N —CPI Core PAGE 35 Included among the commodities peaking the most, is gasoline: The Energy Situation Real Price Gallon US Unleaded 6.00 5.00 4.00 3.00 2.00 1.00 0.00 CO 00 O m C0 O N LO 00 7 C2 CR O f� " 00 W CO 0 M 0 M 0 0 0 M 0) O U 0) 7) 5 7 M L 1% 0) OS CO) U �oz0u)Q)�75;Q2LL�pz0 All the COVID stimulus which increased personal finances and local/state government aid, has also greatly impacted the Federal Deficit: The Local Risks Federal grants-in-aid to State and Local Federal Deficit Government 5.0% 1800 1600 1400 1200 1000 800 600 400 200 0 0 a 6 ,�o'` Doti 0.0% 1 S1.6 trillion -5.0% Annual Defic -10.0% -15.0% 20.0% 00000000000000000000 M Ln h M M Ln r M M Ln r O N N of W 0 M M M M 0 0000 N 62 O O 62 O O 62 O 61 O O O O O O 00000 N N N N N N N N N N N As%of GDP The Fed is working to control that inflation by quantitative tightening which drives up interest rates in the short run. PAGE 36 As those rates rise, and the bill comes due for all the stimulus, the impacts will be felt at the federal level fi rst: 6.0% 5.0% 4.0% 3.0% 2.0% 1.0% 0.0% Federal Interest Payments as % of GDP O O O O O O O O O O O O O O O O O O r-�c66d N—NoS466r-�66d—N O O O O O O O O O O O O CM)N 9r,'-) � O1 M cu) � p) _f� O) W(0 NoO O) Q) m D7 0 0 0 0f0 � M l2 M f O O) O) O) a1 6) O N N N O O ON ON N N N O O O N O NO Labor shortages are also likely here to stay for many years. Why? It's an aging US Baby Boomer population and a much smaller younger working generation: The Long Run Labor Force Issue US Population by Age 25 c q g 20 15 10 5 I I 0 irsrnva) 0)-4-a)v0)vmvrnv N N M M C' V In N CQ (O M> N p O O p O p o g O q 0 0 0 o p 0 O L2 O In O n O I'r) O w O In O 'r) O N N M M V V In M (0 (0 ti M M 00 UCR School of Business Population Trends 4.0% 3.5% 3.0% 2.5% 20% 1.5% 1.0% 0.5% 0.0% -0.5% c0 V O CO (0 O N CO O 00 CC M M O M 0 0 0 N O) M O) 62 O) 6) m 4 4 Q P 0 0 4 r � � N N N N N N N —Growth 65+ — Growth 15-64 PAGE 37 Retirements have increased: U_C R School of Business Share of U.S. population retired 16 2015 16 17 18 19 20 21 Source I PUMS-CPS, University of Minnesota via Federal Reserve Bank of Dallas And those shortages of employees are affecting all businesses: Tracking Shortages R School of Business Job Openings by Industry Jan-21 Jan-22 Total 7,232 11,263 55.7% Accommodation food 689 1,497 117.3% Arts and recreation 90 179 98.9% Financial activities 276 538 94.9% Wholesale trade 188 309 64.4% Manufacturing 522 855 63.8% Health care 1,204 1,944 61.5% Information 161 234 45.3% Professional business 1,452 2,065 42.2% Government 746 1,029 37.9% Retail trade 811 1,046 29.0% Construction 299 380 27.1 % Logistics 382 479 25.4% Educational services 152 185 21.7% PAGE 38 The Inland Empire is well positioned, however, to benefit from some of these trends. In terms of employment, while the region is still short, one can see the IE is growing compared to other areas: UCR The State Employment Situation School of Business Employment Labor Force Jan-20 Jan-22 Jan-20 Jan-22 California 17660.7 17194.1 -466.6 19545.4 19064.5 -480.9 Los Angeles (MD) 4612.3 4450.1 -162.2 5209.0 5016.9 -192.1 Inland Empire 1588.4 1616.3 27.9 2074.6 2138.4 63.8 San Diego 1517.7 1488.4 -29.3 1567.8 1567.8 0.0 Orange County (MD) 1684.5 1616.1 -68.4 1596.0 1561.2 -34.8 Oakland (MD) 1201.1 1154.7 -46.4 1389.6 1363.3 -26.3 Sacramento 1035.3 1027.5 -7.8 1092.1 1101.6 9.5 San Jose 1168.7 1137.6 -31.1 1077.4 1060.4 -17.0 San Francisco (MD) 1203.9 1147.6 -56.3 1032.8 1003.9 -28.9 Fresno 371.4 368.3 -3.1 450.5 448.1 -2.4 Ventura 316.0 301.8 -14.2 419.4 407.3 -12.1 Bakersfield 278.5 272.0 -6.5 391.2 383.7 -7.5 JCIR Center for Economic Forecasting & .- And as noted earlier, the City of Rancho Cucamonga is also well positioned to take advantage of growth industries, especially with our resident's higher level of education: Upper Income Households SoCal Cities 600 550 500 0 0 0 w 450 a g 400 Ul 0 O = 350 300 250 rya 4`1 101" 1d', 101" 11P 1010 yo^� 101" 1p^0 -$100,000 to $149,999 -More than $150,000 Income Bracket - More than $150,000 Los Angeles Co u nty Los Angeles 266,293 56.4 Long Beach 27,367 38.7 Santa Clarita 21,377 92.1 Anaheim 20,293 42.6 Santa Ana 11,819 154.1 Irvine 35,961 54.5 San Bemardino 4,731 173.5 Riverside 12,669 63.9 Rancho Cucamonga 13,927 40.1 San Diego 120,803 49.7 Chula Vista 17,025 95.1 Earnings gaps between coastal and Inland areas are beginning to equalize or even swap in some cases. PAGE 39 Education Level LA OC Rv SB OrangeInland EmpireLess M County Than High School 39.0 41.4 34.9 33.6 Less than HS 25,369 25,699 23,416 High School Graduate 36.2 36.9 31.6 31.5 HIS Grad 32,134 32,288 30,563 Some College 32.0 31.8 28.4 29.2 Some College 39,354 41,162 36,830 Bachelors Bachelor's degree 53,289 67,131 56,577 Degree 27.6 26.8 25.8 26.3 Grad/Professional 80,807 89,585 80,940 Grad./Prof. Degree Deqree 24.7 25.7 23.4 24.3 Overall, the prospects for the Inland Empire (and Inland Areas in general) are among the strongest in California. San Bernardino is among the 20 largest US Counties but housing costs remain mid -pack as compared to nearby coastal counties: Income < Income > HHs HOUSING COSTS > 30% Income 50K 100K Maricopa Arizona 1,611,722 29.0% Wayne Michigan 49.3% 21.7% Wayne Michigan 689,270 30.8% Miami -Dade Florida 45.6% 24.9% Tarrant Texas 727,094 31.5% BexarTexas 42.2% 25.3% King Washington 907,761 32.3% Clark Nevada 39.5% 27.8% Bexar Texas 646,352 32.6% Dallas Texas 40.0% 28.2% Harris Texas 1,647,384 33.3% Broward Florida 40.9% 28.9% Santa Clara California 643,637 33.6% Harris Texas 40.3% 29.8% Cook Illinois 1,985,613 34.2% San Bernardino California 36.7% 31.1% Dallas Texas 940,587 34.2% Maricopa Arizona 35.3% 32.4% Clark Nevada 813,607 35.3% Tarrant Texas 34.8% 32.6% Alameda California 585,632 36.5% Kings New York 39.7% 34.4% Riverside California 734,948 38.3% Cook Illinois 37.6% 34.6% Orange California 1,044,280 39.1% Riverside California 33.7% 35.4% San Bernardino California 644,758 39.2% Queens New York 34.3% 36.5% San Diego California 1,132,434 41.6% Los Angeles California 35.0% 36.5% Queens New York 784,552 41.8% San Diego California 29.4% 41.8% Broward Florida 705,472 42.1% Orange California 25.2% 48.2% Kings New York 978,091 44.6% King Washington 23.7% 51.9% Los Angeles California 3,328,398 45.0% Alameda California 23.7% 54.0% Miami -Dade Florida 912,805 46.9% Santa Clara California 18.5% 61.3% As the Inland Empire begins to build downtowns, it is likely to continue to attract more jobs and more people. Wages and Job Density are interrelated. Rancho Cucamonga is leading this trend with its recently approved General Plan that concentrates growth near the Civic Center area, around Victoria Gardens, and at Cucamonga Station. PAGE 40 Workers' desired amount of post- COVID WFH days Rarely or Never 1 Day Per Week 2 Days Per Week - 3 Days Per Week 4 Days Per Week _ 5 Days Per Week 0 10 20 30 40 % of Respondents Amongst Respondents able to WFH Wages and Job Density y $140 a, $120 • • • 9 $100 • • ?, $80 • $60 • • •• • c $40 • •Y a) $20 • coo $0 0 2,000 4,000 6,000 8,000 Q Average Establishment Local Job Density As job densities increase in urban area, the development becomes vertical in nature. This tends to decrease ownership opportunities and increase for -rent and multi -family dwellings, as this chart below indicates: Tampa HHs Owned % in MF 100 >Tf Kings New York 972,314 30.3% 85.8% 90 Inland Emplrpi i Queens New York Cook Illinois 783,362 1,991,474 45.1% 572% 71.0% 52.6% N 0 80 r Sall Diego Miami -Dade Florida 902,200 51.6% 46.7/0 x Broward Florida 704,942 62.8% 45.7% 0 70 Los Angeles California 3,332,504 46.0% 44.4% Pittsburgh King Washington 900,061 56.5% 41.7% 60 Dallas Texas 945,996 50.4% 41.0% 9_ 50 J San Diego California 1,130,703 53.9% 38.2% 0 Alameda California 573,174 53.6% 38.1% m 40 Harris Texas 1,635,749 54.9% 36.8% - Santa Clara California 635,314 56.4% 36.3% 30 E Orange California 1,040,001 572% 362% 20 Clark Nevada 809,026 54.8% 32.6% �j Bexar Texas 644,561 58.5% 30.7% 10 Maricopa Arizona 1,596,784 632% 28.6% Tarrant Texas 722,446 60.3% 27.8% 0 San Bernardino California 640,090 60.1% 25.8% 2 4 6 8 10 12Riverside California 736,413 67.5% 24.1% Log (Jobs per square mile) Wayne Michigan 694,858 62.5% 23.1% Overall, the economy has recovered but lack of supply (employees and critical components) is now one of the main impediments. Geopolitics worldwide is a concern and drag on consumer confidence as well as a direct impact on supply chains. Jobs are likely to remain plentiful and skilled workers scarce, for some time. With the Fed fighting a battle to control inflation and deal with the looming federal deficit, at some point the hot air is likely to leak out of this recovery. That timing is likely in FY 2023/24. When it does, it has generally in the past resulted in a hard landing. That said, San Bernardino County, and Rancho Cucamonga in particular, is built on a solid foundation and will weather the storm better than most. At the same time, we are not resting on our laurels and instead are trying to take advantage of this growth spurt to further improve our resiliency, diversify our economy and cement our positions as one of the premier cities in Southern California. PAGE 41 Insurance Challenges — litigation, cyber, natural disasters "If you look at how the federal government spends our money, it's an insurance conglomerate protected by a large, standing army." — Ezra Klein A review of the insurance market is a key insight into a macro -economic factor that both influences costs going forward, provides a key review of recent past experience, and includes a glimpse into expected future trends. Much of this data is courtesy of Alliant Insurance Services, a leading insurance broker for the public sector. Key highlights of the current market include: • CY 2021 losses are expected to rise to $112 billion, the fourth highest year on record. o In the U.S., wildfires are creating intense pressure on the property insurance market as fire season has expanded to 9 months of the year due to drought and climate change. Insured catastrophe losses YTD ($bn) 120.0 100.0 80.0 60.0 40.0 20.0 0.0 10 year average 2020 2021 ■ Severe weather Winter weather Tropical cyclone ■ Dec Tornadoes EU windstorm ■ Flooding Earthquake ■ Wildfire ■ Drought a Other Source: lefferies, Data from Aon Benfield, Munich Re, Swiss Re and Weather Source o Social Inflation continues to drive up verdicts for police cases, sexual harassment, child abuse and dangerous conditions. o The Insurance industry's profit metric, which was at 98.4% (reflecting a 1.6% profit) declined to 99.6% (reflecting a .4% profit) which heralds even more increasing premiums. o The full impact of COVID-19 claims has yet to be felt and is expected to grow. PAGE 42 Covid-19 dramatically changed the workplace and heralded a dramatic growth in working from home for many white-collar positions. Post COVID, as people return to the office, we are seeing growth in employment claims in Discrimination & Harassment for racial and age reasons as well as sexual harassment. EPL Losses Before and After COVID-19 Employment Losses pre-COVID (before March 1,2020) ■ Whistleblower/Retaliation: 5% ■ Discrimination & Harassment: Age 9% Wrongful Termination: 17% ■ Discrimination & Harassment: Racial18% Source: Nationwide/ Advisen Discrimination & Harassment: ADA/ Disabilities 26% ■Discrimination & Harassment: Gender/Sexual 25% EPL Losses Before and After COVID-19 Employment Losses after March 1, 2021 ■ Wrongful Termination: 3% ■ Whistleblower/ Retaliation: 3% ■ Discrimination & Harassment: Age 13% ■ Discrimination & Harassment: ADA/ Disabilities 26% SourceNationwide / Advisen SC�TI: ! IT, +� Discrimination & Harassment: Gender/Sexual 29% ■ Discrimination & Harassment: Racial 26% AlUnt Unfortunately, as with many things in the Golden State, California is reaching a new extreme. In this case, the acronym coming into common use is ABC. ABC stands for Anywhere But California and, as in the 1970's, we are again seeing an exodus of insurers from the State. California public employers can expect to see self -insured retentions increase, premium increases in the double-digit range, and new sub -limits and aggregate limits on claims as insurers further restrict coverage in an effort to staunch the bleeding. PAGE 43 What are the key risks? Cyber, business interruption, natural catastrophe, pandemic outbreak and, of course, the infamous changes in legislation and regulation lead the way. The most important global lousiness risks for 2022 Allia nz Risk Barometer 2022 8—d on the it aght of 2p50 risk man 9-1-pens lrom Ko-rupies and zerrrtorieJ%of resporcesj. Figures do rwr odd up to 1= as Wto thr r:ll's-1d be selected Cyber incidents Business interruption N atu ro I catastrophes Pondemi[ outbreak Chong as in legis lotion and regulation Climate change I 17% Fire, explosion 17X Mar ket developments Shortage of skilled workforce — MOCrooconomic developments — ACiC5 New; & I n;iah i Sou— Alk—Global Corporate 6 Spaces Cyber liability is the top business concern. In just two years, losses went from 18 billion worldwide to 20 billion and growing. Estimated global damage from ransomware. 2018 2019 2020 $8 Billion PAGE 44 Climate change is having dramatic effects also. U.S. 2021 Billion -Dollar Weather and Climate Disasters Western Drought Central Severe Weather Central Se and Heatwave July 8-11 Jun 2021- ongoing Western Wildfires Summer-Fa112021 �\ f �l California Flooding and Severe Weather January 24-29 Northwest, Central, Eastern Winter Storm and Coldwave Feb u 19 Texas and Oklahoma Severe Weather April 27-28 ~ Texas Hail Storms April 12-15 "_ Hurricane Nicholas September14-18 e 24-26�� 1G1 North Central Severe Weather Augustl0-13 1 Ohio Valley Hail Storms June 17-1 8 W W Eastern Severe Weather -10 March 27-28 Southern Tornadoes and Southeast Severe Weather Louisiana May 2-4 Flooding Hurricane Ida May 17-18 August29-September 1 Southeast Tornadoes and Severe Weather March 24-25 Tropical Storm Fred August16-18 Tropical Storm Elsa July 74 This map denotes the approximate iaearion fix each of the 16 auparare billion-do(!ar weather antl climate d'saaxers rho! impacted the Wmd SW Janaagy September 2021. In California, Wildfire is the biggest threat. Seven of the top 10 largest wildfires have occurred from 2020 and on. FMENAME(CAVSE) DATE COUNry ACRES STRUCTURES DEATHS I AUGUST COMPI.Qf lLiBhrnine) Auguet"^_0^_0 Alendxiao. , HumboldtTxiniW 1,092,646 933 1 Tarr.a eh. ri_. Lake, &Cdvaa _uue_ plumas. Lessen. Sha.ca& _ DL\IErind:rl-,: - - Su1, �0.'1 Tehama 963A09 - - _. 1 3 MENDOC( COMPLEX Jul, 201s L .. 459.123 280 1 RI aO 14en.1— 4 SCU LIGHTNING COMPLEX A—g ^_m_U Staniclauc. Sa Cl"., Alameda, -96.624 ___ 0 (L.Shtnzta. nin6) 0-1. C & San Joaquin 5 CREEK(V.rdt—.a) S"-.1 20M Memo&Madera 379,895 853 0 6 LNU LIGHTNING CO)1PLEX� "MU Nape_ Solana, Somas. Yolo. lake & 363_n20 1,491 6 (Liehtn,ne Ar ) Colusa 7 NORTH COMPLEX U4hMj) Au" 2020 tiara. Plasma & Yuba 318.935 2.352 15 8 THOMAS (Fan... hn De b� 2017 V.—& Santa Earban 281.893 1.063 _ 9 CEDAR( Haman Relayed) OftAe 20M Sao Diego 273,249 2,920 15 10 RUSH rLiehtniny) Aueuet 2012 _, _ea 271.911 CA 1 0 0 43,666 NV 11 RIM (Human Ra[at d) A.e . 2013 Tuolumne 257.314 112 0 12 71.CA rHaman Relined) J'Ay noo7 Santa Sn1 240.207 1 0 13 CARR (Human Rdatsd) 3a3y 2015 shorts C _" & T—W 229,651 1.614 8 tl J'1y_021 Tnr 20.00] 15 CALDOR(Under Lntetrigarion)' Aur"t 2021 Al—Aa,ada &El Dorado 221.773 ..._. 1 16 hL1T11-L1A?V date . d) Sepce her 1932 V__ 220.000 0 0 17 RIVER COMPLEX lLightnrngl' J4.2021 S.1&In ', 198.585 18 WITCH 1Pw.erhnesr Oclnber 2007 5-Diego 197.990 1,650 _ 19 KLAMATH THEATER COMPLEX (Lwhtnin`1 d 2005 siakurou 192.03s 0 - 20 NIARRLE CONE (Lwhmn`) July 1977 177.866 0 0 California's exposure to catastrophic wildfire losses continues to grow. Fires are increasing in both size and frequency, a troubling trend that bodes ill for the immediate future. Additionally, the drought is leading to further climate concerns in the arid west. PAGE 45 Palmer Z-Index June. 2021 � M C . M M -2.75 -2.00 -125 -1.24 -1.00 .2.50 .350 qr -274 -." +999 +249 44 aDM In data shared by Cucamonga Valley Water District, Rancho Cucamonga, despite a growing population and increased development activity, has decreased its overall water demand. Our residents continue to move towards drought resistant landscaping and are well versed in conservation measures. New development is more and more water efficient, and the ability locally to recharge the water table is greater than ever before. ,n 200,000 195,000 C ❑ 190,000 a CL 185,00D 180,0DD 175,000 CWD Populationand Water Demand 6D,ODD . 50,000 I i w{4.41' Y. C ra 3,000 v O d.l 20,000 10,000 2010 2011 2D12 2013 2014 2015 2016 2017 2018 2019 2020 2021 Calendar Year �W ter Demand Population PAGE 46 While this may be true in Rancho Cucamonga, it is not true statewide. This leads us to the growing conclusion that long-term the State will not be able to conserve its way out of the drought and will need to make investments in local water supply projects. Communities along California's coast are leading the way and exploring innovations and investments to ensure residents have access to drinking water. California has 12 seawater desalination facilities in operation as of January 2022, according to the California Water Boards. This option is controversial, with the California Coastal Commission recently rejecting a proposal for Huntington Beach citing, among other factors, the high cost of the water and lack of local demand for it, the risks to marine life and the possibility of flooding in the area as sea levels rise. Sari 1b,. � a 0 Bart Luis Obispo ,p, 1'bcrjr Santa Barbara s � Los Angles Camp # Pendleton Desalinationo facilities 0 Oceanside in California Sarah r Nicolas Carlsbad ■ Existing Wand cgoifna Sari Proposed/planned Wand Diego" swece: stare Water ROSO M control 008rrr U r A new disturbing trend that is also impacting the insurance market is what is called Litigation Financing/Funding. This is where a third party, often private and independently wealthy, provides financial resources to a litigant to finance their litigation. If the litigation is successful, the third party then takes a lion's share of the verdict. This can be particularly illustrative in social inflation cases. PAGE 47 $35 M $30 M $25 M s20 M Wm s10 M Median Cost of Verdicts Over $10 Million by Disposition Date 2006 2008 2010 2012 2014 2016 2018 2020 All totaled, the insurance market in California has rarely been so unsettled. No wonder local agencies have to juggle so many additional challenges beyond just their local economy and services. Unfortunately, these trends including cyber, drought, wildfire and social inflation are also likely here to stay for the immediate future. This again points out the importance of preparing for the future by making changes today. Infrastructure and Major Capital Improvement Projects/Programs "Infrastructure is much more important than architecture. "— Rem Koolhass One hallmark of Rancho Cucamonga since incorporation has been pro -active investment in new or replacement infrastructure. In good times, or bad, the City recognizes the importance of good infrastructure to a world class residential and business community. Fiscal Year 2022/23 is no exception, as Rancho Cucamonga continues to invest in projects which will ensure and advance the quality of life for the entire community. In line with the City Council's core values, the following projects illustrate how Rancho Cucamonga works to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive. For more specific details on these and other projects anticipated for Fiscal Year 2022/23, please refer to the Workgroup sections later in this letter. Public Safety Fire Station 178 - This new two-story station on Town Center Drive and Terra Vista Parkway behind Target broke ground in Fiscal Year 2021/22 and is located in the southern portion of Rancho Cucamonga where the city has extensive office, residential and mixed -use development. This $15 million project will address systemwide draw -down issues as well as provide a location for specialized equipment used to access these facilities. This station will be home to the new electric fire truck and the 9/11 Memorial Park. Station 178 will be the first station built using the design -bid -build model, which is anticipated to be used in years to come for the new Station 179 on 8t" Street and future replacement stations, including Station 171 on Amethyst. PAGE 48 Fire Station 171 - The District will rebuild Fire Station 171, the oldest fire station in the city at a budgeted cost of $11,550,000. As the building has aged, maintenance requests have increased, as well as the associated repair costs. The station lacks the functionality and physical space needed to accommodate the District's diverse and growing workforce. The station is not ADA compliant, dorm rooms are communal with cubicle -style partitions, there are 1.5 restrooms and only one shower, and storage has overflowed into the apparatus bay. Furthermore, Station 171 is the only unsecured station in the city. In alignment with Fire Station 178, the District will use a progressive process in which design -build team work collaboratively under a single contract to provide design and construction services. The projects will also involve continued partnerships with other City departments, including Community Services and Public Works. Design began in late FY 21/22 and the District anticipates awarding the construction contract later in FY 2022/23. Fire Station 173 and 174 — ADA accessibility improvements to Fire Station 173 and 174 restrooms will be completed at an approximated cost of $1,800,000 combined in coordination with the rebuild of Fire Station 171, utilizing the aforementioned design -build method. This allows for greater flexibility in awarding a contract, higher quality work, and greater cost certainty with fewer change orders and delays. Furthermore, the addition of an urban park space to the southeast corner of the Fire Station 173 property will include new play amenities, benches, water fill station, and bike repair station. As Fire Station 173 is located directly adjacent to the Pacific Electric Trail, creation of an urban park will provide a staging area and rest point for the community when utilizing the trail. Heritage Park Bridge Replacement - The District and City plan to replace the Heritage Park bridge, which was originally planned for Fiscal Year 2021/22, but shifted to Fiscal Year 2022/23 due to staffing shortages. Due to the proximity of the San Gabriel Mountains and the Santa Ana winds, wildfires are a significant threat to Rancho Cucamonga. To prepare for this threat, the District has pre -designated apparatus staging areas throughout the city, which includes Heritage Park Equestrian Area. The District is partnering with the City on this $1,100,000 project due to the need for this apparatus staging area. Morgan Ranch Trailhead Improvements - In December 2021, the Fire District acquired the Morgan Ranch property from the San Bernardino County for the purpose of a potential trailhead or parking lot for Cucamonga Canyon. The property is approximately 5.25 acres and is situated near Cucamonga Canyon in the northwest portion of the city. The site is ideal as a base of operations for the Cucamonga Foothill Preservation Alliance who provides volunteer services including trail guides, trail information and trail cleanup in Cucamonga Canyon. Additionally, the PAGE 49 site is uniquely situated to serve as a base of operations for a fire or public safety facility, and during an emergency, because of its location and proximity to Cucamonga Canyon. The Fire District is required to improve and develop the property within 24 months of conveyance from the County, which is anticipated to cost $320,000. Real Time Information Center — With a $150,000 budget in FY 2022/23, the Police Department will finish implementing a Real Time Information Center (RTIC) at the main station on Civic Center Drive. In this Center, detectives and deputies will be provided with real time information and assistance with crimes in progress, stolen vehicles, or other incidents, improving the Department's ability to meet the demands from law enforcement and City departments for crime patterns and other statistical data. All ALPRs, PSVN cameras, and other data sources will be ported into the RTIC. • Police Station Lobby Improvements — This $170,000 reconfiguration of the lobby and front office area in the Police Department's Civic Center Station will create two walk-up windows to improve queuing in the lobby area with reconfiguration of staff workstations in the front office to improve efficiency and customer service. Minor changes will also be made to the lobby area to improve security. • Automatic License Plate Readers - Building on the past success of the ALPR program, the Department will invest in $330,000 worth of additional ALPR cameras at the intersections at: 41" Street and Interstate 15 Freeway (on both sides of the freeway), Haven Avenue and Foothill Boulevard, Baseline Avenue and Milliken Boulevard, Baseline Avenue and Archibald Avenue. • Public Safety Video Network - Building on the success of the Public Safety Video Network (PSVN) program, the Department will add a total of 23 additional cameras at locations for the Rancho Cucamonga Municipal Utility (6 cameras) and Public Works (17 cameras). This $67,100 project will be funded through a combination of Homeland Security grants and Law Enforcement Reserves. • Animal Center Office Reconfigure Design —The Fiscal Year 2022/23 budget includes $20,000 to redesign the Animal Center staff area to provide additional space for offices and a break room to meet the needs for current and future staffing configurations. The existing office space has been largely untouched in 20+ years. Community and Economic Development Etiwanda Grade Separation Project - The design and right-of-way phases of the Etiwanda Grade Separation Project are planned to continue through the beginning of Fiscal Year 2022/23 with construction anticipated to begin in December 2022. This project will construct a bridge over the railroad tracks that cross Etiwanda Avenue between Arrow Route and Napa Street. The project will eliminate conflicts and congestion currently caused by the existing at -grade crossing and will improve connectivity and traffic flow in the southeast industrial area of the city. Though this project has been challenging and complex, it will ultimately result in a $75 million investment in infrastructure that will foster development in this area and help to achieve goals set out in the new General Plan. PAGE 50 Etiwanda Ave — East Side Widening - This $605,000 project being done in conjunction with the Etiwanda Grade Separation project, involves street widening on the east side of Etiwanda Avenue including curb & gutter, sidewalk, streetlight, and utility relocation, as well as pavement rehabilitation consisting of cold planing, crack sealing, asphalt pavement overlay, utility valve and manhole cover adjustments and pavement striping. This project will enhance pedestrian and vehicular safety by completing the missing lane, adjacent sidewalk, and street lighting. 6th Street Cycle Track - This project is being completed in partnership with the San Bernardino County Transportation Association (SBCTA) and four other local cities; the City's portion of the project is $286,000. The project will result in the construction of a buffered bike lane, called a cycle track, along 6th Street between Haven Avenue and Rochester Boulevard. Portions of the cycle track will also be raised in areas where appropriate to accommodate a bike lane that caters to the comfort level of many types of cyclists. Construction is anticipated to begin in late Spring of 2023. The City Track is a pilot project, and if successful, the future such projects could be used to offset excessive vehicle miles traveled (VMT) for projects inside of, or outside, the city. Day Creek Channel Bike Trail - This project will provide an ADA accessible paved pathway for pedestrians and bicyclists along the existing San Bernardino County Flood Control Channel access roads and ideally will include an access pathway across an SCE overhead utility corridor for connectivity to the Rancho Cucamonga Sports Complex for special events. This $620,000 investment enhances quality of life by providing a designated path for walking, biking, and rolling for both recreational and commuting uses. Advanced Traffic Management System (ATMS) — Phase 2 - The goal of the ATMS program is to construct fiber optic interconnections between the City's traffic signals and the Traffic Management Center, which allows for more efficient and effective traffic operation on City streets. The City has completed Phase 1 and has found that the implementation of coordinated timing along Haven Avenue and Foothill Boulevard has shown reductions in average delays of up to 67% and 51% respectively. Phase 2 is expected to cost $7,260,500 and includes Milliken Avenue, 19th Street, Arrow Route, Rochester Avenue north of Base Line Road, and Day Creek Boulevard north of Base Line Road. We anticipate construction of Phase 2 to begin in late Spring of 2023. PAGE 51 • Active Transportation/SRTS Program - $150,000 of funding is earmarked for infrastructure projects that further the goals of the General Plan to create walkable/bikeable neighborhoods and connectivity within the city. The City anticipates a focus on programs that improve bicycle connectivity as well as encourage a safer and more pleasant walking environment for pedestrians. 6t" Street BNSF Spur Crossing Design — The Fiscal Year 2022/23 Budget has $175,000 to design and obtain the right-of-way for an at -grade crossing at 6th Street and the BNSF Railroad Spur. This project will complete 6th Street, between Santa Anita Avenue and Etiwanda Avenue, to provide improved traffic circulation, reduce congestion and delays and ensure resiliency in case of disruptive or unexpected road closures or impacts, in the industrial area of the city, as well as extend RCMU's electric and fiber to connect to a future circuit line extension for redundancy. ADA Transition Plan — The ADA Transition Plan identifies improvements that are needed to remove accessibility barriers; this plan is anticipated to be presented for adoption in the first quarter of 2023. $150,000 has been budgeted in order to begin reducing and removing barriers in an orderly and budgetary feasible manner in compliance with the Americans with Disabilities Act. RCMU EV Truck Charging Station - With the number of distribution warehouses in the Southeast Industrial Zone and the transition to zero -emission trucks in 2035 for delivery trucks and other heavy-duty vehicles coming, RCMU is preparing for the demand that will come for commercial truck charging. This $50,000 project will look at the power demand and design requirements in creating a Commercial Trucking Charging Station in Lot G. The demand for commercial truck charging will increase in the near future and RCMU is embracing the electric transportation mantra and looking at future opportunities to support RCMU, EV demand and reducing GHG. Arbor Substation Redesign - $300,000 has been allocated to modify RCMU's Arbor electric substation exterior parking area to include additional equipment storage that is enclosed within the secured substation fencing. As RCMU continues to grow, the need for equipment storage in order to be able to continue to provide reliable electrical service has expanded. Rancho Municipal Broadband - Construction of the Rancho Fiber network will continue in Fiscal Year 2022/23. It is our goal to expand the program's customer base and provide high- speed internet to businesses and residents in the service area. In Fiscal Year 2022/23, the City will continue work on extending service along Haven Avenue opening up the opportunity for approximately 36 new commercial businesses. New commercial service extension on Arrow Route will serve the SE industrial development area off Etiwanda Ave including Bridgepoint, Hillwood/Speedway and future NRG is being designed now and being incorporated with RCMU's Etiwanda Line Extension project. Up to 880 residential new customers could be added with the opening of the next phase at The Resort. Pavement Rehabilitation Projects — The City has $8.5 million in pavement rehabilitation projects in Fiscal Year 2022/23. Some of the projects are in the design only stage this fiscal year, others will involve cold planing, localized asphalt removal and replacement, crack sealing, asphalt rubber hot mix overlay, traffic signal video detection installation, utility valves and manhole adjustments, pavement striping and ADA curb ramps. Improved areas will include Base Line Road from Day Creek Boulevard to the I-15 freeway, Banyan Street from Haven Avenue to Rochester Avenue, Hermosa Avenue from Foothill Boulevard to Church Street, Hermosa Avenue from Wilson Avenue to North City Limit, and Lemon Avenue from Haven Avenue to Marbella Drive. Civic Center HVAC Plant Replacement — Design work for the Civic Center HVAC Plant Replacement began in FY 2021/22. It is anticipated that a contract will be awarded in an amount approximate to $2,300,000, and construction will begin in FY 2022/23. This project will replace PAGE 52 the three (3) 150-ton chillers and related pumps which serve both City Hall and the Public Safety building. The current chillers and related pumps have been in service well beyond their expected service life. The new chillers and pumps will change the system from a constant flow chilled water plant to a variable flow plant. This change will increase energy efficiency and reduce operational costs. • Civic Center Waterproofing — The Civic Center Waterproofing project will be in the design phase this year. The $150,000 budget includes the preparation of plans, specifications, and construction estimates. This project will repair of all exterior joints and seal and weatherproof the exterior brick fagade of this 32-year-old building. • Citywide HVAC and Lighting Controls — This project includes the design and installation of new interior and exterior lighting and HVAC controls, replacing the 20+ year old outdated and unrepairable control system for all City buildings. The current $150,000 phase of the project includes research and design of a new system along with determination of potential costs for the future construction phase. • LMD 2 Park Upgrades — This LMD 2 Park Upgrade project includes upgraded shade, seating and other improvements to increase the efficiency, longevity and versatility of park amenities at Ellena and Vintage parks. This $250,000 project will be funded by the State Recreational Infrastructure Revenue Enhancement Grant program. • LMD 2 Paseo Lighting Retrofits — The $250,000 retrofit project involves the repair, replacement, or upgrade of paseo lighting to LED lights (including poles, wires, and underground connections) in various locations of LMD 2. These retrofits are expected to result in a 30% reduction in electricity use as well as reduced maintenance costs. • Weathertrak Conversion — The WeatherTRAK controllers use soil moisture data to calculate and adjust run times in the field. The controller learns over time and creates schedules based on the Water Management Team's feedback. The WeatherTRAK system is completely online and can 0 E1 Pro3 be quickly and easily accessed via computer or mobile devise. This system is very fast, and multiple changes and large amounts of data can be accessed and modified either onsite or remotely, historical data can be downloaded o almost instantly. After 9 months (6/1/2021 — I - 3/16/2022) the City saw an almost 17% reduction in water usage over 16 sites with potential for additional savings in LMD-9. The City is working to roll out this new controller to all sites city- wide with an investment of $1.14 million to help reduce water usage, as much as possible; however, the main limitation right now is the available supply of Weathertrak devices needed to purchase in very large quantities due to the vast amount of landscaping citywide. Red Hill Park Solar Pathway Lighting - Install replacement solar or LED lighting (poles, base & fixtures) to replace broken pathway lights in Red Hill Park. The broken pathway lights are very hard to repair (broken cables, severed conduits, etc.). The use of solar pathway lights will bypass the need to repair/replace the broken in -ground infrastructure (cables, conduit, etc.). This $200,000 investment will help the City realize a cost saving by eliminating the electricity costs for illuminating these pathways. PAGE 53 LMD 1 and 6 Drought Tolerant Landscape Scoping — The City is looking to convert existing high water usage landscaping throughout LMD 1 and 6 to drought tolerant landscaping. This $100,000 scoping phase will include identification of potential improvements, costs, and phasing for future projects should funding become available within the district. The climate patterns in California have resulted in drought conditions and State mandates for reduction of water usage for landscape purposes. This has resulted in increased costs for water within the City. Converting to drought tolerant landscaping over time is expected to result in reduced operations and maintenance costs over time. LMD 2 and LMD 411 Water Conservation/Landscape Renovation - Continuation of previous work to remove turf and replace with drought tolerant landscaping and hardscape. This will be the second large scale project at an approximate combined $2.2 million to replace the landscaping along entire street(s) within LMD 2 and LMD 4R. This project will reduce water usage and labor costs to irrigate and maintain landscaping. It will also demonstrate to public that drought tolerant landscaping is aesthetically pleasing and easy to maintain. • Beryl Park Tennis Court LED Light Replacement - Remove and replace all existing light fixtures illuminating the tennis courts with new LED fixtures. This $69,000 project will help reduce energy costs by 30%, reduce maintenance services and extend the life of the system. These new lights will improve visibility during night play and reduce customer concerns. F15O Lighting Truck — The City is hopeful that it will take delivery of its first -ever all electric light duty truck next fiscal year. An order has been placed and the City is on the waiting list with other fleet buyers. It is anticipated this truck will, if it proves effective, form the basis to replace a large portion of the City's light duty truck fleet, further improving efficiency, reducing costs and improving operations. The vehicle has anticipated delivery time of early 2023. Citywide Concrete Repair/Sidewalk Replacement - Next year's annual sidewalk project is budgeted at $1,125,000, our largest amount in several years, and will replace approximately 40,000 sq/ft of sidewalk and 2,200 liner feet of curb and gutter at 232 locations. In addition, the City has funds set aside to address a long list of resident -generated requests that were submitted using the RC2G0 app resulting in the replacement of 7,100 sq/ft of sidewalk and 250 LF of curb and gutter. • Fleet Shop Rental Space - The City intends to invest $300,000 to remodel the front half of Fleet Shop building so it can be used as a rental space. Since the Public Works Services Center opened, the front half of the Fleet Shop building has sat empty and/or been used for storage. This project will increase the functionality of the building and create revenue for the City. PAGE 54 Civic and Cultural Services Dog Park - Construction of the $3.9 million Central Park dog park will include three, 1/2 acre fenced enclosures for small and large dogs, a paved parking lot area, new landscape consisting of turf, decomposed granite, various trees and drought -tolerant planting, and various site amenities for dogs and owners. The dog park will also require the construction of a new drive approach and entrance at Base Line Road and Spruce Avenue to allow access to the dog park. The current signalized intersection is a "T-intersection". This will be modified to become a 4-way intersection to accommodate the new drive approach entrance to the dog park. Victoria Gardens Cultural Center Courtyard - This project will take a primarily passive, outdoor space with little shade or seating areas and redesign it to encourage greater pedestrian access and use. Amenities will include shade, lighting, and a permanent outdoor stage to facilitate outdoor events, concerts and rentals, and improvements to spectator comfort. The $3 million in improvements and new features will also include repainting of the Cultural Center and Biane Library. • Family Resource Center Remodel — This remodel project includes energy efficiency and aesthetic upgrades for an aging community center. Work includes a new energy efficient HVAC system, interior and exterior paint, new flooring, kitchen upgrades and an enhanced interior courtyard. The $775,000 project is funded through American Rescue Plan Act (ARPA) funds received from San Bernardino County. • Beryl Park Inclusive Playground - The project includes the replacement of the existing playgrounds at Beryl Park East with themed, inclusive for all abilities playground equipment. The City anticipates receiving $287,000 in Prop 68 Per Capita grant funds to offset the $910,020 in construction costs. • Quakes Scoreboard Replacement - This project would replace the existing Quakes scoreboard which has reached the end of its lifespan and requires replacement. The City will work with Quakes to outline the terms of this replacement for financial impacts as the replacement is expected to cost at least $500,000. • Citywide Parks and Recreational Facilities Master Plan - This $300,000 project will identify the community needs and guide the future development and management of the park and recreation system as an extension of the General Plan adopted in FY 2021/22. PAGE 55 Second Story and Beyond® Capital Project - The $5.3 million tenant improvement stage of the Second Story and Beyond® project will take place in early Fiscal Year 2022/23. Museum exhibits will be fabricated throughout the year and installed in early 2023. A soft launch of the new service is anticipated in June 2023 followed by an official Grand Opening event in July. Significant project enhancements have been made possible through a $2 million grant from San Bernardino County and a $1 million grant from the federal NASA Fund. • Records Storage at Station 178 - Presently, the City's paper records are archived at an offsite commercial storage facility; however, included in the Fire Station 178 project is a new records repository for $944,000, split between the City and Fire District. This will be a centralized, in- house, secure storage location for City records in a manner permitting fast and accurate retrieval and reducing commercial storage costs. Administrative Services Financial Enterprise Application Replacement — A significant project for the organization is replacing our 20+ year financial system software application. This once -in -a -career, multi -million project, will increase productivity by digitizing routine transactions, electronically route requests and approvals via workflows, eliminate paperwork, and capture more data in everyday transactions to improve data analysis. Although the implementation is a joint project led by Finance, HR, and DoIT, the entire organization will be involved in evaluating the day-to-day, weekly, monthly, quarterly, and yearly activity changes during implementation. Wireless Network Upgrade — Wireless access has become an expectation and is relied upon by the community and staff to participate in services and to conduct business. The City's current wireless network has reached its end -of -life on hardware and software support. To maintain services and increase the capabilities and speed, the budget includes $560,000 to replace the equipment in Fiscal Year 2022/23 as part of the larger infrastructure upgrade outlined in the technology roadmap. City Manager's Office 8t" Street Affordable Housing — The City intends use its $2,300,000 share of the Permanent Local Housing Allocation (PLHA) for a pilot project to evaluate the use of 3D printing and other emerging construction methods to provide owner -occupied housing with wrap -around services that meet the City's affordable housing needs. The City will provide a portion of a 2.3-acre site and will partner with an organization to oversee the development of the affordable for -sale housing. Purchasing price would target households earning 80-120% AMI for Riverside -San Bernardino -Ontario MSA. Funding is contingent upon approval of the project by the California Department of Housing and Community Development (HCD). Once approval is received from HCD, the project will be submitted to the City Council for approval and appropriation of the necessary funding during FY 2022/23. PAGE 56 Personnel Costs and Staffing Levels "Coming together is a beginning; keeping together is progress; working together is success. " — Henry Ford, Founder of Ford Motor Company Cities are in the service business, and the primary interface for providing those services is through human capital. In Rancho Cucamonga this interface is the talented and dedicated personnel that make up Team RC. Personnel costs are nearly always the single biggest expenditure item for any local government, often accounting for 60% to 90% or more of total budget costs (depending on the presence of public safety). With respect to Rancho Cucamonga, personnel costs (excluding police and fire) are expected to constitute 24% of our budget, and when combined with police and fire (both personnel intensive departments) that percentage increases to 72%. This percentage, much lower than many of the full - service agencies surrounding Rancho Cucamonga, reflects our commitment to operating at the highest levels of efficiency possible, and a long-term effort to keep CalPERS costs at a manageable level. In Fiscal Year 2021/22 our ongoing revenues had not yet returned to pre -pandemic levels, which meant that services and corresponding staffing levels also remained constrained as the City Council exercised a disciplined, fiscally conservative approach to operations during the pandemic and associated revenue loss. However, going into Fiscal Year 2022/23 the local economy is looking stronger than it has since Fiscal Year 2007/08; and, with the demand for programs and services increasing exponentially in 2022, the need to bring back staffing to pre -pandemic levels has become a priority. Full -Time Staff - City 400 390 380 378 380 370 360 362 389 349 350 343 340 330 320 FY 18i19 FY 19i20 FY 20i21 FY 21i22 FY 21i22 FY 22i23 Adopted Adopted Adopted Adopted Amended Adopted The full-time staffing level will not only go back to pre -pandemic levels but will increase slightly in order to meet the growing needs of the community. As the chart illustrates, the FY 2020/21 budget reduced full-time City staffing levels by 10% due to closure of specific facilities and programs. Throughout FY 2021/22, the City's management team worked through a rigorous process to evaluate staffing needs and the FY 2021/22 Amended Budget funded four (4) additional frozen positions, upgraded four (4) part- time roles to full-time, and added five (5) new full-time positions. For FY 2022/23, departments continued to take a cross -functional and wholistic approach to considering the greatest needs for the entire organization and evaluating how those services could be delivered and needs met in the most creative, cost-effective ways possible. This work led to a number of minor departmental reorganizations resulting in changes in staffing configurations, keeping the net new personnel balanced with the increasing needs of the community. The end result of these efforts is a full-time count that would increase by 27 positions, PAGE 57 year -over -year, but in effect, only increase by nine (9) new positions from before the pandemic in Fiscal Year 2019/20. Of these 27 positions, 18 are being refunded / unfrozen and nine (9) are new full-time roles. The following chart summarizes these changes, which are discussed more fully in the respective Workgroup sections of this letter. Fiscal Year 2022/23 Summary of Citv Net New Full -Time Personnel Department Position Category Animal Services Deputy Director of Animal Services New Animal Services Animal Caretaker Unfrozen Animal Services Animal Services Officer II Unfrozen Animal Services Customer Care Assistant Unfrozen City Clerk's Office Management Analyst I (Funded 1/2 FY) New City Management Administrative Assistant New Community Improvement Community Improvement Officer I New Community Services Community Services Coordinator Unfrozen Community Services Community Services Superintendent Unfrozen Community Services Community Services Supervisor Unfrozen Community Services Community Services Supervisor Unfrozen Community Services Procurement Technician Unfrozen Community Services Theatre Production Coordinator Unfrozen Community Services Theatre Technician III Unfrozen Economic Development Deputy Director of Economic Development New Economic Development Economic Development Manager New Engineering Executive Assistant Unfrozen Engineering Utility Marker Unfrozen Human Resources Administrative Assistant Unfrozen Innovation and Technology Chief Information Security Officer New Innovation and Technology Management Analyst I New Library Library Technician Unfrozen Public Works Maintenance Coordinator New Public Works Lead Maintenance Worker Unfrozen Public Works Maintenance Worker Unfrozen Public Works Maintenance Worker Unfrozen Public Works Maintenance Worker Unfrozen The chart above is limited to City employees; Public Safety is not included, however, the demand for additional personnel extends to police and fire as well. For the Police Department staff is recommending adding two Sergeants and a Sheriff's Service Specialist to the contract with the San Bernardino Sheriff Department. As of Fiscal Year 2021/22, the Department had 13 supervisor positions that manage the patrol operations of 110 deputies and 15 detective/corporal positions. Effective policing relies on adequate supervision and with three shifts each day, and with the new trend of over 400 calls per day on a regular basis, the Department needs two additional sergeants on the force. This will ensure the city always has two supervisors on each shift even during vacations or other unplanned absences. Another Sheriff's Service Specialist focused solely on managing the City's many restricted parking areas will help spread that workload out and allow more attention on this increasingly important quality of life issue. PAGE 58 The Fire District will be adding nine (9) positions to the budget halfway through the year to prepare to staff the new Station 178. The Station will house three Captains, three Engineers, and three Firefighters; however, for this fiscal year only, the District will underfill the Captains and Engineers with Firefighters in anticipation that current employees will be promoting up through the department to fill the new Captain and Engineer spots and the District will need to backfill those positions. In Fiscal Year 2019/20 (pre -pandemic), the City budget had 179 full-time equivalents (FTE) for part-time staff; for FY 2020/21 and 2021/22 the City had 40 and 60 FTE, respectively. In the proposed budget for FY 2022/23, the City is optimistic that the levels of service staff will be able to provide will rely on 133 FTEs, which is approximately 25% less than what was adopted pre -pandemic. As expressed in dollars, the adjacent chart illustrates the fact that amended part-time expenditures in FY 2021/22 were about half what was originally budgeted, primarily reflecting the continued closure of many Community Services and Library facilities throughout the year due to the impacts of the COVID-19 pandemic. Most of those conditional FTEs were not hired, keeping actual expenditures to $2.2 million, which was twice as much as FY 2020/21, showing the incremental growth of programs and services as the COVID vaccines helped make programs safer to operate. Part -Time Salaries - All City Funds $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 ■ $- FY 19/20 FY 20/21 FY 20/21 FY 21/22 FY 21/22 FY 22/23 Adopted Adopted Actual Adopted Est. Actual Adopted Community Services Library Public Works Other Moving into Fiscal Year 2022/23, with the purposeful reopening of many facilities and the resumption of programs, the adopted budget slightly increases the budget for part-time salaries as compared to the budget for FY 2020/21, but doubles the estimated actuals spent in FY 2021/22. These additional resources restore the part-time Maintenance Technicians that are critical to our Public Works facilities and parks divisions, including Quakes Stadium, which has now fully reopened. Our parks continue to be heavily used as many residents go outside and resume family and friend gatherings for parties and barbecues; it is primarily our part-time staff that keep the trash cans emptied and the park restrooms restocked during busy summer weekends. As of this writing, the Library now has six operating days between the two locations, plans to go to nine in the middle of June and anticipates moving to ten in September along with expanding hours into the evening. Community Services programming has and will continue to expand, once again offering summer camp, concerts, senior programming, and come the PAGE 59 fall, a modified season at the Lewis Family Playhouse. Again, it is the part-time staff that make these programs and services a reality. Nevertheless, the City, like many of the businesses in Rancho Cucamonga and across the country, is finding it hard to bring back / hire both full- and part-time staff. According to the Bureau of Labor Statistics, on the last business day of March 2022, there were 11.5 million job openings and 6.0 million unemployed people in the United States. In the past two years, our hiring was dictated by what services we were offering and what facilities were re -opening in light of the pandemic and associated restrictions. Going into Fiscal Year 2022/23, staff anticipate the programs and services offered and/or how long it takes to provide those services will be dictated by what staffing the City will be able to not only hire but retain. In terms of the compensation budgeted for the dedicated people who make up Team RC, the City's CalPERS Employer Contributions are just as important to mention as the staffing levels (and salary increases). The costs vary for miscellaneous plans (or non -safety) and safety plans. Rancho Cucamonga has two miscellaneous plans, one for the City and one for the Fire District. The Rancho Cucamonga Fire Protection District also has a separate plan for the fire safety group. Each of these groups is made up of two types of rates: Classic Rates, for those employees enrolled in CalPERS prior to the enactment of the California Public Employees' Pension Reform Act (PEPRA) in January 2013, and PEPRA Rates, for those enrolled in CalPERS in or after January 2013 who have a statutory lower defined contribution rate. Long term as more and more employees are hired under the PEPRA rates, the City's contribution to CalPERS should level off and potentially decrease. At this point in time, approximately 50% of the City's employees are PEPRA and that number will continue to grow each year as Classic members retire. The City has also taken a proactive approach in its negotiations with employee groups to keep the CalPERS contributions to a manageable level and to keep the rates from spiking by reducing / minimizing benefit enhancements that are considered compensation when reporting to PERS as well as keeping the rate of salary growth at or under PERS annual assumptions. The City also continues to negotiate to eliminate the Employee Paid Member Contribution (EPMC) to bring down the City's pension obligations. Cities paying the EPMC on behalf of the employee was a very common practice throughout the State of California until the Great Recession when employers began negotiating for employees to pay their own member contributions. The Executive Management Group has been paying its EPMC for a number of years now, as are the members of the RC Management Association and the Fire District employees. The City recently reached agreement for the Classified Employees to pay their full share of the EPMC; leaving just one bargaining group getting a portion of their EPMC paid by the City. These factors, in addition to the leveling off of a state-wide multi -year rate increase that focuses on the Unfunded Accrued Liability (UAL) portion of the rate, are finally helping the City's pension obligations stabilize, with some modest increases in future years, instead of the drastic increases experienced in the past decade. This is illustrated in the first chart in blue for each plan, which shows the CalPERS rate as a percentage of salary. Converting those rates into dollars, brings the costs from the abstract to the concrete, as shown in the second multicolored chart. These charts aggregate the Classic and PEPRA rates. PAGE 60 City Miscellaneous Plan City Miscellaneous Required PERS Employer Contribution (Includes EPMC and UAL Contribution as % of Payroll) 30.00% 27.50% 25.29% 24.66% 24.81% 25.21`.E 25.00% 22 00% 22.50% 20.00% 1S59% 17.50% 16 69% 15.00% 14.59% 15.85% 13.47% 10.00% FY 2014/1.5 FY 2015/16 FY 2016117 FY 2017118 FY 2018119 FY 2019/20 FY 2020/21 FY 2021122 FY 2022123 FY 2023124 FY 2024125 FY 2025126 FY 2025127 FY 2027129 City of Rancho Cucamonga Estimated CaIPERS Employer Costs (In Millions) $12.0 $11.1 $10.0 $8.8 $9.2 $9.9 $10.2 $0.5 $0.5 $8.0 $0.5 $0.5 $3.2 $3.3 $6.0 $3.3 $3.1 $4.0 $2.0 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 ■ UAL Employer Normal Cost EPMC PAGE 61 Fire Miscellaneous Plan Fire Miscellaneous Required PER5 Employer Contribution (Includes EPMC and UAL Contribution as % of Payroll) 30.00% 27.50% 25.00% 24.49% 24.72% 2492% 23 05% 23.= - - 22.50% 21 91% 20.66% 20.00% 17 17.50% 1fi 10% 15.71% 16.30% 15.00% 1 12.50% 10.00% FY 2014/15 FY 2015116 FY 2016/17 FY 2017/18 FY 2MI19 FY 2019/20 FY 2020121 FY 2021122 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025126 FY 2026/27 FY 2027/28 Rancho Cucamonga Fire Protection District Miscellaneous Plans Estimated CalPERS Employer Costs (In Millions) $0.70 $0.60 $0.54 $0.56 $0.58 $0.47 $0.49 $0.51 � $0.50 $0.19 $0. $0.19 $0.40 $0.19 $0.30 $0.20 1 $0.10 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 ■ UAL Employer Normal Cost EPMC PAGE 62 Fire Safety Plan Fire Safety Required PIERS Employer Contribution (Includes EPMC and UAL Contribution as % Payroll) 55.00% 50.00% 46.46% 47 09% 45.00% 39.70% 40.00% 35.00% 33.33% 31.26% 30.00% 25.00% 20.00% 15.00% FY 2014115 FY 2015116 FY 2316/17 FY 2017119 FY 2019/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024f25 FY 2023/26 FY 2026/27 FY 2027,128 Rancho Cucamonga Fire Protection District Safety Plans Estimated CalPERS Employer Costs (In Millions) $8.0 $7.0 $7.4 $7.7 $7.9 $8.1 $6.7 $6.0 $0.3 $3.1 $3.0 $2.8 $4.0 � - $2.0 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 ■ UAL Employer Normal Cost EPMC As noted above, one of the major drivers for the CaIPERS rates is the Unfunded Accrued Liability (UAL). For both the City Miscellaneous and Fire Safety plans, UAL accounts for roughly 60% of the total PIERS rates. While the UAL for the City Miscellaneous plan is higher in terms of the annual payment, it is spread across a larger employee base. The Fire Safety plan's total PERS rate is approaching $.50 cents for every dollar in salary (including the UAL payment), while it remains under $.25 cents for every dollar of payroll for the City Miscellaneous plan. The funded status of the City plan is essentially flat compared to the prior year, at approximately 76% funded, while the Fire Safety plan is approximately 71% funded. Because of the upward pressure on rates created by the Fire Safety UAL, and the desire to improve the funded status of that plan, in FY 2020/21 the Fire District adopted a five-year strategy to prefund its UAL for the District's safety employee plan. FY 2022/23 is the third year of this plan, and the budget includes a $3.717 million prefunding payment in addition to the CalPERS normal costs. The City also pays the UAL for both City and Fire upfront, saving money each year and pays above the minimum to chip away at the unfunded balance. PAGE 63 What is a UAL? ARuadalAmmptlons AdmsnalAnurnptlans AM Adwaeok Nom MV! - Haw NOT MOe -Naw AIIIIIoIrrnpt1vn1Mwt Anponi a km Bare Arnvrtlarlan BLsm LLSS G s c. "Y*rr{X I# ■MOF[IJ�W M'4F asdjs■d prLod a nd akFAF added to- or 4e&a ad Iranian aicmayLt nIII allrad III nnual nuFrm eanbiGurlana Accraed AF�4R� MOMY Uobunty udak!" in flirt fr PO4 f9 PIM 4.. Sxydr* 9xeke F Changes to the UAL can apcur each year in the form of an irnreStmerit gain or Ions, a non- inveOment gain OF 105S, and{pr an a[tklaria1fa,5Umpti0n Change • Ann4al changes femme a fixed douar amaunt awed (orcreditedj for that year and are paid back W creditr j over time This chart provides an overview of how UAL is determined, and how pension losses can create new UAL amortization bases. When the public or the press makes note of pension liabilities and the costs associated with them, they are generally speaking of UAL although with the emphasis on headlines, this critical nuance is often dropped from the actual write up. If not proactively managed, increasing UAL results in escalating pension payments required from public employers, which then can begin to squeeze organizational budgets and ultimately impact service delivery in financially troubled agencies. Thankfully, both the City and the Fire District are in sound financial positions, and the District has the financial capacity to proactively address its UAL with the above -mentioned five-year plan. The goal of this plan is to bring the funded ratio of the plan to the 85-95% funded range by making additional supplemental pension payments over the next several years. Prefunding the UAL to this level will both reduce long-term pension costs over time, and level out the impacts on future budgets by reducing annual pension payments. PAGE 64 Workgroup Detail Public Safety Workgrouo "My heroes are those who risk their l/ves every day to protect our world, and make it a better p/ace, police, firefighters and members of the armed forces. "— Sidney Sheldon The Public Safety Workgroup consists of the Police Department, Fire District, Animal Services, and Community Improvement departments. Each of these departments provides critical services to the public including law enforcement, fire and emergency services, animal control, care, and adoption services along with community and property maintenance and improvement. Within this workgroup is one crystal clear focus on providing world class public safety related services to the residents and business owners in the community. Because of the of the tremendous opportunities to leverage the unique skills and knowledge in each of the departments, working together to protect Rancho Cucamonga, these areas operate together under the direction of the City Manager. Fire, Animal Care and Control, and Community Improvement operate as in-house departments, while police services are provided under contract by the San Bernardino County Sheriff Department. The Rancho Cucamonga Police Department is committed to providing the best law enforcement services possible to keep the City of Rancho Cucamonga amongst the safest cities of its size in the state. The relatively low crime rate in comparison to many neighboring agencies is a direct result of the commitment and hard work by the men and women of the Department, and the support they receive from the City Council. In addition to the policing services provided in the contract with the Sheriff Department, the City funds numerous community policing programs to enhance the safety and wellbeing of the entire Ranch Cucamonga community. The Department remains committed to working with our local schools to provide safe learning environments. Along those lines, there are six (6) School Resource Officers (SROs) responsible for a total of 35 schools. Four of the SROs serve the four high schools and eight middle schools, and two SROs serve the 23 elementary schools. The SROs work as a team and communicate with school administration and security staff to keep our schools safe for all children, help manage pick up and drop off, and protect the schools from active shooter events. PAGE 65 The Crime Prevention Unit continues to host events to educate residents and stakeholders on crime trends and prevention. This specialized unit is responsible for establishing, managing, and maintaining programs and initiatives related to preventing and reducing the opportunity for crime to occur in the city of Rancho Cucamonga. Using collaborative efforts with various government agencies, businesses, and the community, the Crime Prevention unit accomplishes its tasks through leveraging a variety of resources. In Fiscal Year 2022/23, the Crime Prevention Unit will continue to host events educating the public on Teen Human Trafficking, self- defense and internet safety for kids, Every 15 Minutes — DUI education program, monthly Citizen Advisory Committee meetings, Open House, Coffee with a Cop and the extremely popular National Night Out. The Solution Oriented Policing team manages city-wide quality of life issues. Quality -of -life issues are sometimes thought of as lower -level crimes against property; however, they are the first initial "broken windows" that presage further problems if not addressed. Working with the County's Homeless Outreach Proactive Enforcement Team (HOPE), SOP deputies provide resources and housing to transients who need or request assistance. They also communicate with local businesses and property owners if issues arise with the homeless or other low-level concerns that impact customers. SOP partners with Alcohol Beverage Control (ABC) to ensure local establishments remain in compliance with appropriate ABC as well as City regulations. Additionally, SOP partners with the Sheriff's Department Human Trafficking Task Force to address human trafficking within the city, particularly at massage establishments. They conduct regular business checks at massage businesses to ensure proper licensing and business practices are followed. The Crime Free Multi -Housing Program is another partnership with property managers, owners, landlords and residents intended to reduce crime through community partnerships and pro -active steps to improve the quality of life for our community. In Fiscal Year 2022/23, the SOP Team will work with the Fire District to host two large scale Active Shooter training events. These events include local law enforcement, federal agents, and local fire departments, allowing for professionals to work together and be prepared to handle a real active shooter scenario. Currently, the Department operates out of the main station on Civic Center Drive and satellite offices at Victoria Gardens and the West Side Public Safety Facility (PSF). The PSF includes both police and fire personnel and services. It improves customer service for the residents and business owners on the west side of the city by allowing deployment into the field directly from this facility as well as providing a centralized evidence repository for the Department. The SOP team operates out of the PSF which enables them to respond more efficiently to quality -of -life concerns within the city. The team will continue working to limit the quality -of -life crimes such as littering, loitering, urinating/defecating in public, drunk in public and panhandling. They will continue to work with the HOPE Team to stay up to date on rehabilitation programs and housing and mental health services available to the homeless. The City's goal is to ensure that no one who is homeless remains in that status if they are willing to accept help and assistance. The Multiple Enforcement Team (MET) MET investigates violent crime in the city. The team has an investigator on -call 24/7 to respond to in -progress calls or cases with viable leads. MET has solved multiple cases, including attempted murders, assaults with deadly weapons, robberies, carjackings, kidnappings, and narcotic related crimes. Additionally, the MET deputies received specific training in investigating marijuana grow houses, which they, working with the Community Improvement PAGE 66 department, have investigated and shut down multiple such locations within the city. These locations present a series of dangers including stolen water and electricity, risk of fire, black mold and the potential for violent crimes transporting their product. The Automated License Plate Reader (ALPR) program continues to produce great results for the city. Presently, Rancho Cucamonga is one of the few cities to have completed a ring of ALPR cameras around the city at all major streets and freeway ramps. We are now working to complete an interior ring of key intersections to enhance our ability to track movement within the city. The goal of the program is to capture data on wanted vehicles and allow deputies to locate the vehicles before additional crimes are committed. The Department receives over 300 ALPR notifications per year, many resulting in arrests for crimes such as possession of stolen property, felony evading, possession of dangerous weapons, narcotics, and wanted persons. Building on the past success of the ALPR program, in Fiscal Year 2022/23, the Department will add additional ALPR cameras to the intersections at: • 4th Street and Interstate 15 Freeway (on both sides of the freeway) • Haven Avenue and Foothill Boulevard • Baseline Avenue and Milliken Boulevard • Baseline Avenue and Archibald Avenue Similarly, building on the success of the Public Safety Video Network (PSVN) program, the Department will add a total of 23 additional cameras in Fiscal Year 2022/23 at locations for Rancho Cucamonga Municipal Utility and Public Works facilities. These cameras will provide an extra level of security from property crimes related to precious metals. To increase security at City Hall and the Rancho Cucamonga Police Department two additional cameras will be placed in the City Hall courtyard facing the City Council Chambers and Police Department building. With all the data collected from these and other tools each year, the Department has been searching for a way to better access this data in real time while events are ongoing. For FY 2022/23 the Department will implement a Real Time Information Center (RTIC) at the main station on Civic Center Drive. Detectives and Deputies will be provided with real time information and assistance with crimes in progress. Analysts on duty in the department can monitor cameras and ALPR feeds in real time. The collective mission of the RTIC will provide improved ability to meet the demands from law enforcement and City departments for crimes in progress as well as enhance the ability to detect crime patterns and other statistical data that is utilized to not only effectively combat crime in the city, but to also aid in the City's land use planning. After the PSVN camera monitors are moved into the Real Time Information Center, the Department intends to reconfigure that space into a new Administrative Conference Room. Currently there is no space in the police station to conduct administrative meetings for more than a few people. Improvements to the area would include television monitors and computers to conduct Microsoft Teams meetings, conference table and chairs, and other minor cosmetic fixes to the room. The Rancho Cucamonga Police Department has identified two aging vehicles to be upgraded in Fiscal Year 2022/23. One of the vehicles is the mobile command post, which was built in the 1990's and is not up to date with current technology or the needs of the Department. Additionally, the Department's off - road vehicle (John Deere side -by -side) is no longer operable. Currently, when an off -road vehicle is needed, the Department must rely on the Fire Department or local residents' off -road vehicles to respond to calls for service. PAGE 67 To further increase the Department's response to calls for service, the City will be adding two supervisor positions. As of Fiscal Year 2021/22, the Department had 13 supervisor positions that manage the patrol operations of 110 deputies and 15 detective/corporal positions. Effective policing relies on adequate supervision and so to better manage the deputies at the Rancho Cucamonga Police Department, the Department would like to add two additional Sergeants to the force along with another Sheriff's Service Specialist focused solely on managing the City's many restricted parking areas. Finally, in April 2022, the Department welcomed its newest member, a bloodhound named "Keva." Keva's training has proven successful, and she loves assisting Deputies in the field. When Keva is not training or out on a call, she enjoys taking walks and visiting her friends around the station. The Fire District's mission is to serve the community through planning, promoting, and demonstrating a readiness to respond to and reduce threats to f '� life and property through the efficient and effective delivery of emergency and non -emergency services and programs. Three pillars establish the foundation for the Fire District's traditional t and innovative services: Community Risk Reduction, Emergency Response, and Emergency Management. Leading the Risk Reduction efforts, the Prevention Bureau manages hazards } through fire prevention, inspection, wildland fire threat reduction, public education, and community outreach. Additionally, through the Emergency Response pillar firefighters deliver efficient and effective mitigation protocols for structural and wildland fire suppression, emergency medical services, hazardous materials response, technical rescue, and tactical response. The Emergency Management program reduces vulnerability to hazards, increases community disaster resiliency, and provides timely economic recovery utilizing comprehensive mitigation, preparedness, and response programs. The Fire District fosters a high level of readiness through the development and training of a diverse workforce. Best practices and cutting -edge innovations while leveraging partnerships, resources, data, and technology will also be utilized to maximize value in the delivery of our services. 'The past is our lesson. The present is our gift. The future is our motivation. '—Anonymous In alignment with the City General Plan Update, the District will conduct a Master Plan and Standards of Coverage (SOC) assessment. The intent of the study is to evaluate the current and future planning needs for emergency and non -emergency services provided. The SOC will provide a framework for policy makers to use as a guide when certain metrics and data points are reached. When combined with the Master Plan, the level of service will be evaluated holistically so that it takes into consideration the logistical, financial, and administrative impacts that any addition in level of service could have in the immediate future and over a 15-year span. In addition, it will also evaluate the District's current deployment model and assist in evaluating the future deployment model make-up, including partnerships with other City departments. PAGE 68 As that model is reviewed, the District will rebuild Fire Station 171, the oldest fire station in the city, and complete ADA improvements to Fire Stations 173 and 174 in order meet the needs of an increasingly diverse workforce. In alignment with Fire Station 178, currently under construction, the District will use a progressive process in which a design - build team work collaboratively under a single contract to provide design and construction services. These projects will also involve continued partnerships with other City departments, including Community Services and Public Works. Design began in late Fiscal Year 2021/22 and the District anticipates awarding the construction contract in late Fiscal Year 2022/23. In Fiscal Year 2022/23, the District will receive and deploy an electric fire engine, one of the first in North America. The electric fire engine will eventually be housed at Fire Station 178, scheduled to open in early Fiscal Year 2023/24. In support of the City's environmental sustainability efforts, the electric fire engine will continue to reduce the District's carbon footprint and noise emissions. This new platform employs an innovative electric drive system while also decreasing the overall footprint of the vehicle allowing for better maneuverability. The fire engine can change vehicle height on the fly from a low center of gravity street -based fire engine to an off -road height fire engine with 4-wheel drive capability, thus allowing for response capabilities due to our diverse topography. The District is also deploying a Type VI fire engine. Provide by Cal OES through the California Fire and Rescue Mutual Aid System, the engine will assist the District in maintaining surge capacity during day-to-day duties and major events/emergencies. Type VI fire engines are a widely used fire engine in wildland urban interface fire response because of their versatility, maneuverability, off -road abilities, and fire suppression capabilities. Furthermore, in Fiscal Year 2022/23, the District will replace one (1) Tiller Truck and one (1) Type 1 engine due to age, ongoing maintenance issues, and in accordance with the District's Long -Term Emergency Apparatus/Vehicle Purchasing and Replacement Plan. The District will partner with Public Works to address future vehicle maintenance needs and repairs of both the District and City fleet. This will include the District and Public Works sharing the cost of a Mechanic position; coordination of fleet maintenance and repair with all heavy equipment serviced at the District's fire shop and standard vehicles serviced at the City's fleet shop; and implementation of a new fleet management software that will allow for coordinated service requests, work order management, inventory management, reporting and analytics, and fuel and charge management. In anticipation of the opening of new Fire Station 178, the District will hire nine new firefighters to staff the electric fire engine around the clock. The new station will house one fire engine staffed by one firefighter, one engineer, and one captain across three different shifts. To ensure staffing is in place when construction of the fire station is complete, the District will hire the nine new firefighters in Spring 2023. This will allow time for the new firefighters to complete the District's Fire Academy prior to summer when Fire District resources are impacted by the ever growing and worsening California fire season. Due to the proximity of the San Gabriel Mountains and the Santa Ana winds, wildfires are a significant threat to Rancho Cucamonga. To prepare for this threat, the District has pre -designated apparatus staging areas throughout the city. This includes Heritage Park, as well as the dirt lot on the north side of PAGE 69 the bridge. Originally planned for Fiscal Year 2021/22, the replacement of the main bridge at Heritage Park was shifted to Fiscal Year 2022/23. The existing bridge has been identified for replacement due to its aging condition and regular wear. Because this is an apparatus staging area, the District is partnering with the City on this replacement project. The District will also partner with Public Works and Planning to create an Urban Forest Management Plan. In alignment with the City General Plan Update, a comprehensive urban forest management plan provides an opportunity to enhance our urban forest and canopy coverage where appropriate, as well as provide recommendations for reducing existing wildfire hazards and risks through management of the current tree inventory. The plan will also provide recommendations on preventing new wildfire hazards and risks by ensuring the use of wildfire compatible tree species and tree densities in future development. Finally, in November 2021, the San Bernardino County Board of Supervisors approved a Request for Proposals (RFP) for ambulance transportation services, the first of its kind in the history of this County. District and City leadership will be drivers of the outcome of the RFP and help in providing the framework for ambulance transport in the County. This is a dynamic work in progress at the time of the budget message and is expected to evolve throughout the rest of the calendar year. As part of its fiscal stewardship, the Fire District is committed to operating at the most efficient level possible. Along those lines, the Fire District continues to fund proposed operations and capital projects while holding Community Facilities District (CFD) assessments at their prior levels or less for the tenth straight year. Lastly, also for the tenth consecutive year, Fire Prevention permit and inspection fees continue to be suspended. Although these mechanisms remain in place if needed, careful fiscal management has allowed the District to reduce the impact on taxpayers over time. The Animal Services Department is always evolving and finding innovative and creative solutions to help the community with its animal -related concerns. The Department continues to be a leader in animal welfare and has a complex operation to care for the nearly 5,000 homeless pets received annually. Responsibilities include animal care, reuniting lost pets with their owners, animal adoptions, picking up stray and aggressive animals, animal welfare calls, wildlife, and rabies control. The Department also has a comprehensive veterinary program to serve animals housed at the Animal Center and opportunities for the community to volunteer with programs such as animal care and enrichment, foster care, fundraising, and outreach events. In Fiscal Year 2022/23 the Department's focus will be on enhancing the health and welfare of the animals in our community and the people who care for them. To achieve this goal, the Department has identified strategic initiatives in the areas of community, programs, and personnel. Outreach and humane education are an important component of a pet friendly community. Knowing who and when to call for help can change the outcome of an animal in need. The Department will focus on updating and sharing resources with the community such as what to do when you find an animal, spay and neuter opportunities, adopting a new pet, and wildlife interactions. The Animal Care Foundation will continue to enhance its safety net programs by offering resources such as vouchers for veterinary care, pet food, and dog grooming to residents who, without resources, would need to surrender their pet to the Animal Center. PAGE 70 The Department's signature Kitten Nursery program will rebrand to become the "RC aCATemy". In the last few years, targeted spay and neuter efforts and the number of available volunteer foster homes for underaged kittens have increased. The RC aCATemy and its core group of volunteers will transition to caring for kittens returning from foster homes and cats with behavior and RCaCATemy medical concerns. This vulnerable group of animals will be given the one-on-one attention they need to successfully Graduating feline friends since2e22 "graduate" and be adopted into loving homes. The animal """""` CENTER licensing program will be outsourced to increase compliance rates and community conversations about the importance of licensing your pet. The Department will strengthen its team by funding a Deputy Director and three full-time frozen positions (Animal Caretaker, Customer Care Assistant, Animal Services Officer II). These positions add stability to the team and allow for realignment of duties, enhanced animal care and enrichment programs, building stronger community partnerships, and seven day a week operational oversight. To accommodate the growth in the Animal Services team, the Department budgeted for the office design phase of the Animal Center makeover project. The project started in 2017 with an update to the public and animal housing areas of the Center. The office design phase will reconfigure and create designated workspaces and add a conference space to be used for meetings and educational classes. Lastly, in Fiscal Year 2022/23, the Department will begin the development of a wellness program that identifies first responder, crisis counseling, and grief resources, to build resiliency and promote mental and physical health for individuals who work with and care for animals. The Community Improvement Division plays an integral part of public safety in the community. It focuses on maintaining and improving community standards to ensure high quality of life for residents. This involves fostering strong and effective working relationships with the Solution -Oriented Policing Team, Rancho Cucamonga Fire District, Building and Safety Services, and the rest of the Community Development teams. An important step for the Community Improvement Division was to establish a shared mission and core values to further guide its efforts, especially with enforcement. The mission and core values emphasize compassion as a critical component in its operations, particularly when working with those who are unable or need assistance the most. Accordingly, the division strives to take strong actions against violations that present potentially hazardous conditions to the community. Community Improvement focuses on solutions in response to nuisance conditions and other violations of the Municipal Code, providing for a safer and more beautiful community. Providing more than just enforcement, staff provides resources and information for residents who need it most. When enforcement is required, cost recovery allows staff to take strong action but recover the costs through special assessments when needed so that the operations do not burden the General Fund. PAGE 71 In Fiscal Year 2022/23, the Division will recruit and develop a new shared Community Improvement Officer I position in conjunction with the Business Licensing Division. The position would be allocated 50% to Community Improvement for inspecting home occupation businesses, noise or lighting complaints, new vendors, and short-term vacation rental evening complaints; and 50% to Business Licensing for field inspections or compliance work, as well as reporting any observed non-compliance with City Code to the appropriate City staff. SB 296 was signed by the Governor and became effective January 1st of this year and requires each agency with code enforcement officers to develop/adopt Code Enforcement Officer Safety Standards. Community Improvement aims to be at the forefront in adopting these standards. The adoption of these standards involves a two-part process: evaluating in some manner the threats, risks, and hazards facing code enforcement officers in their specific jurisdiction, and second, developing standards "appropriate" for those threats, risks, and hazards. Furthermore, these standards will need to be re- evaluated and updated from time to time as the threats, risks, and hazards to code enforcement officers evolve. The California Association of Code Enforcement Officers (CACEO) was the sponsor of the bill and has created a "Model Minimum Standards" template to help agencies comply with the new requirement. To ensure that all agencies are in compliance with SB296, Community Improvement is now working on its own Standards together with other officers from agencies of various sizes in our insurance risk pool. Community Improvement will organize two community clean-ups in the upcoming fiscal year. A community clean-up is a fantastic way to bring communities together for a common goal — to improve public spaces by removing litter and unsightly objects. Community clean-ups involve working with Public Works who brings heavy equipment to haul away the bulky items, while Burrtec Waste Industries provides the dumpster bins. The department will organize a neighborhood clean-up in an area displaying the most need. The goal will be to provide residents the opportunity to dispose of their unwanted bulky items and e-waste. This year the targeted time frame for the event will be summer 2022 and the second event will be held early 2023. Community Improvement will notify residents of the upcoming community clean-up by mailing out letters to the residents 8 weeks in advance to provide sufficient time for residents to prepare. In addition, Community Improvement will be asking for volunteers from different departments, organizations, and groups to assist with this event. Community Improvement has made it a top priority to address residential and commercial properties that are vacant, abandoned, and/or substandard spread throughout the city. The conditions of these properties pose a negative impact to neighborhoods, families, and individuals who are seeking safety and security in their homes and maintenance of their property values. These vacant properties have become an attractive nuisance for transients. The calls for service for transient activity and structure fires pose a strain on City recourses. Most of the properties have remained vacant for an extended period. Community Improvement's first step is to work with the property owners to develop a plan to rehabilitate the buildings. Or, if the buildings are in a deteriorated unsafe condition, the buildings will be safely demolished through our permit process. Community Improvement focuses its efforts on these cases with the City's Critical Case Team (Animal Control, RCPD, RC Fire District, Building and Safety, Planning) on the long-term solution(s) to move forward collaboratively to ensure a safer community for all. The Short -Term Rental (STR) Program is managed by Community Improvement and began in early 2021. Starting in Spring 2021, notification letters were sent to all active listing hosts on all online property sharing companies, notably Airbnb, VRBO, and FlipKey, informing them that a permit opportunity has become available and that unpermitted vacation rentals will be enforced upon. Since 2021, 78 STR cases have been opened and investigated; 33 applications have been submitted and 21 short term rental licenses have been approved. The application process includes acquiring a Business License, a Transient PAGE 72 Occupancy Tax Certificate, passing an on -site inspection, and applying for and attaining the STR Permit. Community Improvement has been able to monitor and permit STR properties with the support of the Business License Team and our software contractor Harmari. With this new process in place, complaints are significantly down and a program in place that helps in welcoming visitors from all over to enjoy the City of Rancho Cucamonga. Finally, Community Improvement is working to develop a noise ordinance. A noise ordinance is a law created at local levels that pertains to the amount of noise, duration of noise, and source of sounds other than ambient noise that affect a community's inhabitants. Recently, the Community Improvement Manager attended a Community Noise Enforcement Certification program at Rutgers University in an effort to develop best practices and fine tune our current code. CI is working with the planning department on revising our current noise ordinance to fall in suit with the national best practices. The new ordinance will aid us in the enforcement of the nuisance of community noise so that residents can live comfortably within a community in terms of the sounds that they hear. As we have grown into a larger city with many businesses that operate extended hours, managing the sounds so all can co -exist harmoniously has become critical. PAGE 73 Community and Economic Development Workgroup "Loss is nothing else but change and change is nature's delight"— Marcus Aurelius The Community and Economic Development Workgroup consists of the Planning and Economic Development, Engineering, Building and Safety, and Public Works departments. The Planning Department works with residents, business owners and elected officials to build a consensus on how to equitably develop the city on a human scale going forward, both short-term and long-term. The Planning Department administers the City's General Plan and Development Code which are the key documents that actually guide physical development (what can go where and under what conditions) in the city. Economic Development, often co -located with Planning, is focused on improving the business environment in Rancho Cucamonga, aiding with business location questions, permit processing issues, real estate acquisition or other types of business assistance. The Building and Safety Department issues building permits and conducts inspections for new construction, additions, and remodeling work. Building and Safety promotes the continued development of a safe and prosperous community by utilizing the building codes to protect health and safety all the while building positive working relationships with the construction industry. Engineering designs and administers capital improvements such as roads, bridges, or traffic signals, including both public and private property, for the efficient, effective, and safe use by everyone. Finally, Public Works operates and maintains public facilities, improvements and infrastructure in a manner that is safe, sustainable, and economical, for the larger benefit of the entire community. Together, these departments, which encompass all aspects of public and private development of property, operate under the direction of the Deputy City Manager of Community and Economic Development. Where is no 46rc e 14 6 With the adoption of the newly updated General Plan in December of 2021, the Community and Economic Development group received broad and clear direction from the Council and the community on how to advance the vision of a world class community towards a more mature and complete city. The community's vision "to build on our success as a world -class community, to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive," with the foundational values of health, equity, and stewardship, informs much of the strategic thinking and changes in this year's Community Development budget. The General Plan update, while a big step, was just the first step in advancing the vision for the future that lays the groundwork for public and private efforts and investments in our built environment. The General Plan clarified an idea that has been simmering for nearly a decade: that the city can grow, providing new housing and economic opportunities and positioning itself for the next generation economy, while maintaining, or even improving, its wonderful single-family neighborhoods by focusing new growth onto key corridors and into key nodes. If the city is to be as well -positioned for PAGE 74 the rapidly changing future that we are entering, we need to build both stability and adaptability into our plans, processes, economy, revenue stream, and infrastructure. Planning and Economic Development are often co -located, as they are here in Rancho Cucamonga, because so much of a community's economic success is due to success in creating a place where people want to be. This idea that people will invest in the places they enjoy, value, and trust is evident in Rancho Cucamonga's economic success. Over the last four decades, the City has maintained an unyielding commitment to a high quality of life. As a result, Rancho Cucamonga has become the premier Inland Empire community with a highly educated populace and an extremely diversified and dynamic economy. As we emerge from the COVID-19 Pandemic and remote and hybrid work becomes a norm, our ability to attract the best and the brightest will depend on our ability to maintain and enhance a high quality of life in a dynamic, vibrant city that offers abundant opportunity. A critical next step in this change is the adoption of the new Development Code. With a clear vision and compelling community priorities, the Planning Department is working to navigate rapidly changing state law, a dynamic and chaotic economic shift, and unprecedented development interest. The primary goal of the Development Code update is to facilitate the community's vision for Lwik.rr� We're not sure why the thing works so weld but the City's vision, public input, and the otd rood go in thafend and a people and dusmess- .. ; • friendly place comes out thls end. The Thing Is ... the future through a clearer more predictable development process. Much of the work on the Development Code update will occur by the end of the 2021/22 fiscal year. The Planning Department, however, will continue working on phase two of the update through the rest of the 2022 calendar year, refining the processes, addressing second tier priorities, and implementing new funding and development mechanisms such as the community benefits program and citywide transfer of development rights opportunities. With a clear development code, investors, whether they be first time homebuyers or public corporations, are able to access reliable information and a clear process so that they can make good business decisions and trust their investments will be safe. Furthermore, great communication and great customer service go a long way towards building that trust and in Fiscal Year 2022/23 there will continue to be a large emphasis on improving our service. PAGE 75 If FY 2021/22 was the Year of the General There's a wreak Plan, FY 2022/23 will be the year of the up ahead, do you know implementation plans. As mentioned above, any back streets I realizing the vision for our future will occur can take to get around it? through both public and private investments in our community. While the new Development Code updates and new permitting process seek to streamline our development review processes, we also need to be very strategic with new public This partof the investments. Having a clear plan of action city was developed after ' is critical and we will prepare two new ► the 1960s, there's no master plans next year to articulate new local street connectivity strategies: one for the area in the vicinity of the Civic Center and one for the Epicenter t Sports Complex. Similarly, through the next fiscal year, we will initiate our Urban Forestry Master Plan, which will provide the City with a long-term plan to mitigate future state mandates, drought, urban heat effects, and wildfires while creating a roadmap for the City's urban forest over the next 50 years. We will also continue L working on our ADA Transition Plan, the citywide Active Transportation Plan, and the Economic Development Strategic Plan update. Each of these plans will provide the City with strategies on how to best deploy our resources for maximum impact in the community. As Planning works through these plans, the Economic Development team will be working hard to build up the City's nest egg and prepare the city for the ever dynamic 215t century economy. To remain competitive and give our community the best chance at fulfilling its desire to become the economic center of the Inland Empire, the budget includes funding to expand our Economic Development team. This year's budget includes three new positions: a Deputy Director of Economic Development, an Economic Development Manager, and an ICMA Fellow / Management Analyst I. The ICMA (International City/County Manager Association) Fellowship Program is a one-year professional development program with an option for a second year if mutually agreed upon between both parties. As mentioned above, one of the most successful economic development strategies we have employed is creating a high quality of life and very desirable place where people want to be. In that regard, everything we do as a City has an economic development impact. However, becoming a leader isn't something that just happens. It is important that we capitalize on this economic cycle to build our economy as much as we can. The world is changing and becoming ever more competitive. Now is the time to expand our team so that we can put additional effort into recruiting new world class developers and businesses and leverage our resources to improve our fiscal resiliency. Creating these new positions will give us the strategic and leadership capacity to pursue new opportunities and help our local economy to thrive in the coming decades. PAGE 76 The Building and Safety Department continues to be the champion for the Online Permit Center, the main platform used across Community Development, with continuing improvements and customizing throughout the year. In- house staff, in collaboration with DoIT, are performing most of the changes, fixes, and improvements making the system more controlled and reliable. After three years of electronic submittal for permits, the workgroup is finding that further refinement is necessary to meet the needs of the City's customers. In Fiscal Year 2022/23 Building and Safety will work to branch the system into specialized workflows for large and unique projects allowing access within the system for larger teams to communicate and show progress in a live environment. An additional customer improvement for our homeowners is that now smaller projects like patio covers, block walls, and WORKING TOGET swimming pools are performed over the counter to meet the needs of the home improvement market. Our continuing digital advancements allow us to: • Process applications online • Review plans online • Provide live access regarding status of an application • Issue permits online • Provide accurate workflow history both internally and externally As the Online Permit Center remains the foundation of our operation, Building and Safety continues to improve and explore better ways to increase efficiency while streamlining the permitting process. Further enhancement of remote inspections has been a successful endeavor as Building and Safety seek to offer alternate means for the public to schedule and engage with inspection staff. Approximately 30% of inspection types are eligible for remote inspection which involves an appointment between the customer and inspection staff and a mobile device capable of live, visual and audio streaming and recording. Images and video clips are then uploaded to the electronic record (permit) and the inspection is then updated as approved or corrections needed. To refine communication between customers, office • support staff and field inspectors, Building and Safety implemented the texting system "Quiq" last fiscal year which has proven to be a huge success. Quiq has been QUI Cl a significant time saving program reducing phone calls and misunderstood emails by moving to clear written text messages. We have also implemented this system with our permit technician staff to offer a proven option for customers to communicate with staff regarding submittal and plan check status. Since we receive positive feedback from the public and data shows a decline in time-consuming phone conversations, we are looking to extend this method of communication to our plan check operations with appropriate refinements. Community outreach has been a focus in the department and with projects such as RC Hot Topics, educational videos, and "how-to" media on the department website, Building and Safety is planning to develop additional media leaning more toward social platforms These programs are designed to educate the public about the services provided by the department, enabling the public to personally navigate the City website effectively obtaining the information they seek. PAGE 77 Staffing changes have been in growth mode in Q3 and Q4 of Fiscal Year 2021/22 with the fulfillment of the Public Services Technician team specifically designed to serve Community Development. As each of the three departments, Building and Safety, Planning, and Engineering Services contributed a vacant position to this project, we have collectively been able to hire and train this team to act as front -facing representatives addressing the basic and immediate needs of the public as they seek information, permits, applications, or want to make appointments with technical staff. dOL Building and Safety together with Planning and Engineering Services is committed to unify the operations within Community Development to achieve a simpler, more cohesive organization. Through meaningful engagement, the department aims to streamline and simplify our processes while offering viable options for customers at all levels. Plans and permits are important, but only a part of what the Community and Economic Development teams do. This team also likes to build and has many major capital projects planned for Fiscal Year 2022/23. The top priority for the Engineering Department in this budget will be to start construction on the Etiwanda Grade Separation Project. This is huge undertaking and a critical piece of infrastructure for the city. The Engineering team has been working diligently for the last few years to acquire right of way and design the new bridge. Design is close to wrapping up and construction is expected to start in December 2022. Improving traffic and transportation operations in the city does not stop with the grade separation project. The goal of the Advanced Traffic Management System (ATMS) program is to construct fiber optic interconnections between the City's traffic signals and the Traffic Management Center, which allows for more efficient and effective traffic operation on City streets. Completion of Phase 1 of the ATMS was a huge success with the resulting coordinated timing along Haven Avenue and Foothill Boulevard providing reductions in average delays of up to 67% and 51% respectively. Phase 2 includes Milliken Avenue, 19th Street, Arrow Route, Rochester Avenue north of Base Line Road, and Day Creek Boulevard north of Base Line Road. We anticipate construction of Phase 2 to begin in late Spring of 2023. Another important capital project is the 6th Street Cycle Track. This project is being completed in partnership with the San Bernardino County Transportation Association (SBCTA) and four other local cities. The project will result in the construction of a buffered bike lane, called a cycle track, along 6th Street between Haven Avenue and Rochester Boulevard. Portions of the cycle track will also be raised in areas where appropriate to accommodate a bike lane that caters to the comfort level of many types of cyclists. Construction is anticipated to begin in late Spring of 2023. PAGE 78 Engineering will also continue with the construction of the Rancho Municipal Broadband fiber network to expand the customer base and provide high-speed internet to more businesses and residents in our service area. We are working on expanding the backbone fiber network and extending new service to existing businesses. As a part of this extension, $100,000 in funds committed in FY 2021/22 will be used to connect several business parks along Haven Avenue with the near -term potential of providing new service to 35 businesses. Additionally, a new service extension on Arrow Route to serve the SE industrial development area off Etiwanda Avenue including Bridgepoint, Hillwood/Speedway and future NRG is being designed now and being incorporated with RCMU's Etiwanda Line Extension project. The City has experienced an increase in the cost of marking City -owned utilities over the past few years. Required by State law and necessary for the protection of these utilities, the City (currently via contract) locates and identifies underground City -owned electric, streetlight, fiberoptic, and traffic signal facilities whenever a contractor placed a "Dig -Alert" ticket prior to construction. The creation of a new position for in-house Utility Marker will allow the Engineering Department, along with the Public Works Services Department, to better manage utility marking services, and we anticipate this change will provide some cost savings over contracting the service out. The reintroduction of the Executive Assistant position to the Engineering Department after it was frozen during the pandemic will provide administrative support for the Department Director and staff. In addition to providing additional capacity, this position will help to bridge communication between Engineering's leadership team and the rest of the organization, provide confidential level support currently being assigned to Executive Assistants outside of the Department, serve as backup for other Executive Assistants in Community Development, and in coordination with other Executive Assistants in the organization, provide training and mentoring to other administrative staff. Public Works also has several important capital efforts planned for Fiscal Year 2022/23. The annual concrete repair efforts will focus on the repair of damaged concrete curbs, gutters and sidewalks in the Victoria Street area between Haven Avenue and Deer Creek Channel and the neighborhood south of Chaffey College. Infrastructure improvement funds will be used to clear the citywide backlog of resident requests for concrete repair placed through the RC2GO app. Additionally, Public Works will be rehabilitating several City buildings. One of these remodel efforts will be the Family Resource Center. This remodel project is being made possible through ARPA funding provided by the County through Supervisor Rutherford and includes energy efficiency and aesthetic upgrades for an aging community center. The work includes a new energy efficient HVAC system, interior and exterior paint, new flooring, kitchen upgrades and an enhanced interior courtyard. The Civic Center is due for some critical maintenance as well. Design work for the Civic Center HVAC Plant Replacement began in Fiscal Year 2021/22. It is anticipated that a contract will be awarded, and construction will begin in Fiscal Year 2022/23. This project will replace the three (3) 150-ton chillers and related pumps which serve both City Hall and the Public Safety building. The current chillers and related pumps have been in service well beyond their expected service life. The new chillers and pumps will change the system from a constant flow chilled water plant to a variable flow plant. This change will increase energy efficiency and reduce operational costs. Public Works will also initiate waterproofing the Civic Center. The Civic Center Waterproofing project will be in the design phase this year and includes the preparation of plans, specifications, and construction estimates. This project will repair all exterior joints and seal and weatherproof the exterior brick fagade of this 32-year-old building. Stewardship and resiliency are core values that extend through our work and many of the efforts planned for the next fiscal year focus on improving our efficiency while reducing resource use. Public Works will be working on early steps of designing and installing new interior and exterior lighting controls and HVAC controls for facilities citywide. The current phase of the project includes research and design of a new system along with determination of potential costs for the future construction phase. The LMD 2 Paseo Lighting retrofit project involves the repair, replacement, or upgrade of paseo lighting to LED lights PAGE 79 (including poles, wires, and underground connections) in various locations of LMD 2. These retrofits are expected to result in a 30% reduction in electricity use as well as reduced maintenance costs. Drought in Southern California is a fact of life and even in "wet" years it is necessary to import water to make up for the shortfall. The City's water conservation efforts, spanning over three decades with the installation of our first weather based central irrigation control system in 1987, will continue with the drought tolerant landscape renovation projects. In Fiscal Year 2022/23, $2,386,450 has been budgeted for drought tolerant landscape renovations, primarily for turf removal. Once the turf is removed, new drought tolerant landscaping will be installed. Project scoping will begin in LMDs 1 and 6 and work in LMD 2 will continue on Fairmont Way, west of Milliken Avenue, and include the removal of turf in parkways and tract inlets, along with converting existing planter sections to new low water use landscape plants and materials. Likewise, the work in LMD 4R will be a continuation of previous turf removals and the addition of new drought tolerant landscaping. Work this year will be done in parkways and paseos along Terra Vista Parkway. Following the successful pilot project involving the implementation of a more advanced central irrigation control system in Fiscal Year 2020/21, funds have been allocated to expand the new system into LMD 3B. The new system uses soil moisture data to calculate and adjust run times in the field. The system learns over time and adjusts the schedule based on the Water Management Team's feedback. The system is completely online and can be quickly and easily accessed via computer or mobile device. During the first nine months of operation, the pilot project saved over 850,000 gallons of water while simultaneously increasing the efficiency of the work crews. Beyond drought improvements, the LMD 2 Park Upgrade project includes upgraded shade, seating and other improvements to increase the efficiency, longevity and versatility of park amenities at Ellena and Vintage parks. This will be funded by the State Recreational Infrastructure Revenue Enhancement Grant program. With the ever-increasing work to maintain the City's aging infrastructure an additional position has been funded in Fiscal Year 2022/23, a Maintenance Coordinator for contract compliance in the Parks Division. The new Maintenance Coordinator will allow the Public Works Department to divide the roughly 50 square miles of Rancho Cucamonga between three Coordinator positions instead of just two. This will increase the efficiency and frequency of oversight required to ensure the City's landscapes and irrigation systems are maintained to the specifications defined in the landscape maintenance contracts. This position is primarily funded by, and will focus on, Landscape Maintenance Districts 2, 3B and 4R enabling the two existing coordinators to focus on the other parts of the City. One Lead Maintenance Worker and three Maintenance Worker positions are being re -funded from before the pandemic in the Streets Division. Bringing back these Maintenance Worker positions helps ensure the City can keep our streets well maintained. Civic and Cultural Services Workgroup ' The secret of change is to focus all of your energy not on fighting the old, but on building the nevi/' — Socrates The Civic and Cultural Services Workgroup consists of the Community Services, Library Services, and City Clerk Services departments along with the Healthy RC and Community Affairs Network divisions. Within this workgroup are two distinct focuses, one on direct programming to the community and one focused on civic engagement. Community Services provides recreational, experiential, and human services; Library Services provides knowledge, research and related -information type services; and City Clerk Services provides election services as well as access to civic records and documents. Because of the opportunities for overlap and co -programming these departments work together under the direction of the Assistant City Manager. The Assistant City Manager also oversees some separate but related workgroups in the City Manager's Office including the Community Affairs Network, which fosters a culture of communication and engagement, and Healthy RC, the City's Robert Woods Johnson recognized and PAGE 8O award -winning City -community partnership working to build a community where all generations lead vibrant, healthy, happy lives, as discussed later in this transmittal. Building upon Fiscal Year 2021/22, where the Civic and Cultural Services Workgroup identified significant opportunities to provide new and/or more effective and efficient programs and services to the community, Fiscal Year 2022/23 will see the continued implementation of the planning and reconstruction efforts in the prior year. The Community Services Department (CSD) underwent a complete redesign, making improvements to better accomplish the Department's mission to engage the community byproviding opportunities to play, celebrate, grow, and be entertained through premiere programs, outstanding services, and positive environments creating life-long memories The vision is to be leaders in providing exceptional experiences and meaningful connections by creating a world class community using the core values of curiosity, zeal, inclusivity, teamwork, integrity, and humility. Fiscal year 2022/23 marks the implementation of the redesign of CSD to meet current community needs based on 2021 survey data. Cultural arts and recreation surveys completed in 2021 provided community feedback expressing the need and desire for more community events, performing arts and entertainment, senior programs, adult activities, health and wellness programs and improved communication and advertisement. Services are resuming with emphasis in these areas to address community feedback. With the high community desire for entertainment options and community events, FY 2022/23 Special Events will include our traditional annual events such as Memorial and Veteran's Day Ceremonies, Concerts and Movies in the Park, Fireworks Spectacular, and Spooktacular. Plans are in the works for enhanced offerings including a Lunar New Year Celebration, Egg Shellebration, the return of the Founders Day Parade, World Music Series, International Festival, Holiday Events, and additional weeks of Concerts and Movies in the Park. Additionally, CSD looks forward to a partnership with other Departments to optimize staff skills and abilities in special event implementation, such as Summer Reading events, Cultural Nights and National Night Out. The Department reallocated the unfrozen Management Analyst II position to an additional Community Services Supervisor, in addition to hiring for an unfrozen Community Services Coordinator position, to better support the new and enhanced events planned for FY 2022/23. Annual performances will resume at Lewis Family Playhouse for a limited 2022/23 season and the Department will evaluate best business opportunity/outcomes of the rental spaces of the Victoria Gardens Cultural Center to meet the new Operational Action Plan. Multiple full-time positions that were frozen at the onset of the COVID-19 Pandemic will, after being redesigned for new duties, be funded in the new fiscal year. The full-time positions include an Community Services Superintendent, a Community Services Supervisor over VGCC Operations, a Theater Production Coordinator and a Theatre Technician III position. The positions listed are critical to the operations at the Victoria Garden's Cultural Center as we embark on establishing and delivering our first season, post pandemic. A long-time goal for the Department has been to establish cost recovery models and performance goals for programs, classes, events, and facilities. The City took the first steps towards this goal with the redesign of the Department's budget going into FY 2021/22 and then working alongside a consultant to create these cost recovery models, pricing policies, performance measures and redefined reporting structures that will optimize staff time/skills. The final step in the implementation of these new models will be to hire for vacant and previously frozen positions of Management Analyst I and a Procurement Technician, while refocusing two traditionally recreation roles into analyst roles that were included in the Business Division formed in FY 2021/22. These support positions will provide the Department with much - PAGE 81 needed assistance in maintaining the administrative functions that come along with program and service delivery. In FY 2022/23, the Business Division will work with Human Resources on a part-time wage analysis for recruitment, training and retaining quality employees. The goal is to provide an updated, simplified, and competitive salary schedule that addresses compaction caused by mandated annual minimum wage increases. With services resuming, the Grapevine publication is being re -imagined and will include a new print advertisement, "What's Happening Now", to showcase up and coming programs and events. The first publication was issued in April 2022 'Here Comes the Fun", which was strategic in its design to attract the community back into CSD services. In addition to resuming traditional community service programs, classes, special events and facility rentals, many capital improvement projects that continue to be a top priority. In 2017, the City Council began the process of updating the Central Park Master Plan to create a vision for the remaining park space. The master plan, which was adopted in 2020, identified smaller, buildable sections ranging in size from 3 to 10 acres that are comprised of financially responsible amenities within each segment. During this process, the community identified a dog park as one of the top "passive facilities" for Central Park. Using this feedback, the City designated a 4.4-acre site at Central Park for a future dog park. In 2019, the City was awarded a grant from the State of California in the amount of $3 million for the construction of a dog park. Construction of the Central Park dog park will include three, 1/2 acre fenced enclosures for small and large dogs, a�����'•���� r{+i� a paved parking lot area, new landscape consisting of turf, decomposed granite, various trees and drought -tolerant !' planting, and various site amenities for dogs and owners. All --- -C--`-�I The dog park will also require the construction of a new drive approach and entrance at Base Line Road and Spruce %[a, 'J i intersection modification will be completed dog park construction and contractor. Avenue to allow access to the dog park. The current signalized intersection is a "T-intersection". This will be modified to become a 4-way intersection to accommodate the new drive approach entrance to the dog park. The under a separate contract, with proper coordination with the Another critical capital improvement for the department is the Victoria Gardens Cultural Center Courtyard project which will take a primarily passive, outdoor space with little shade or seating areas and redesign it to encourage greater pedestrian access and use. Amenities will include shade, lighting and a permanent outdoor stage to facilitate outdoor events, concerts and rentals, as well as improvements to spectator comfort. Further site improvements will also include repainting of the Cultural Center and Biane Library. Together, these improved amenities will create unique opportunities for Courtyard entertainment and improve the pedestrian access, flow and continuity with the rest of Victoria Gardens. The redesigned project will open new chances for rentals and increase ticket sales at the Lewis Family Playhouse as well as the Biane Library Second Story and Beyond®. The Department is also very excited for the new Beryl Park Inclusive Playground. The project includes the replacement of the existing playgrounds at Beryl Park East with themed, inclusive playground PAGE 82 equipment for those with special needs. The City anticipates receiving $287,000 in Prop 68 Per Capita grant funds to offset construction costs. Community Services is also working on a few other projects in conjunction with the Public Works Department. With ARPA funding distributed by the San Bernardino County, the City will embark upon a remodel of the Family Resource Center. This remodel project includes energy efficiency and aesthetic upgrades for an aging community center. Work includes a new HVAC system, interior and exterior paint, new flooring, kitchen upgrades and an enhanced interior courtyard. The Departments will work with the Quakes organization on replacing the current scoreboard which has reached the end of its lifespan. Negotiations with the Quakes will outline the terms of this replacement and financial impacts. Finally the Citywide Parks and Recreational Facilities Master Plan will identify the community needs and guide the future development and management of the park and recreation system as an extension of the General Plan adopted in Fiscal Year 2021/22. Moving forward, beyond Community Services led programs and services, a greater effort will be placed on community partnerships to ensure service area gaps are being met while minimizing the redundancy of services in effort to redirect resources for new services that fill identified gaps for the community. In the Library Services Department, 2021 brought with it the eagerly anticipated return of in -person services at the Biane Library after the main facility was temporarily closed in 2020 due to the COVID-19 Pandemic and a significant shift in the collection as well as teen space refresh project. More than 68,000 people visited the Archibald and Biane Libraries in 2021 borrowing 392,000 physical and 81,600 digital items. In Fiscal Year 2022/23 the Department will be focusing on its core priorities as former services are restored and expanded, and new services are introduced. In addition to ensuring the return of traditional library services, supplemental offerings will be included to provide avenues of support for community members as they continue to recover from the various education, economic, mental, and social impacts of the COVID-19 Pandemic. For instance, the Library has prioritized enhancing current practices, programs, outreach, and resources to meet the growing gaps caused by economic disparity exacerbated by the Pandemic. Providing access to resources and services that help combat these issues through education, training, and skill development is important to the community's recovery as well as its future progress. Included in these efforts will be the Library's new Career Online High School (COHS) Services. COHS Services will offer a small number of scholarships to Rancho Cucamonga residents who are looking to obtain their high school diploma through an accredited online program. COHS will be supported through a combination of funding from the Library Fund, the California State Library and the Library Foundation. As the Library works to reintroduce in -person programming, events, and programs, care will be given to strike the right balance of programs and services to meet the demands of those who have a renewed interest for in -person services with those who prefer ongoing or even increased virtual offerings. Storytimes, Back 2 Basics, Literacy Tutoring and several other popular in -person program series will resume this Fiscal Year. Evening service hours at the Biane Library and Saturday hours at the Archibald Library will be restored. PAGE 83 • As noted above, Library staff will work in collaboration with the Community Services Department to explore potential ways to blend efforts and resources to restore the Library's popular large- scale events like Black History Night, Asian Pacific Islander Night and weekly Summer Reading Program performances. • The Library will continue to add to and support virtual technology needs and learning through the Chromebook and Hotspot initiative, Library of Things collection, online education and skill building platforms. As service hours are expanded, the Library will be focusing on reestablishing itself as a community hub, bringing users back in the doors and reconnecting them to resources. Working with the Department of Innovation and Technology, and the Library's current card holder database, maps will be developed to identify areas of the city that could benefit from targeted library card drives and marketing efforts. An ongoing effort concluding in Fiscal Year 2022/23 is the redistribution of resources between programming services and collection development services This intentional, gradual adjustment of resources has made it possible to develop and maintain material collections more holistically across all formats (physical and digital), locations, and age ranges. Additionally, personnel responsible for cataloging, processing, procurement and receiving workflows will be centralized in a dedicated workspace at the Biane Library. This consolidation of resources will create efficiencies and savings, reduce turnaround times for receiving and releasing new titles, and ensure the library's collections remain relevant, current, and meeting the needs of the community. Several additional new services will begin in Fiscal Year 2022/23 including Book a Librarian. This new service will provide opportunities to "reserve" a Librarian for up to 30 minutes at a time to obtain in-depth research support, digital device training, or advanced reader's advisory recommendations. 24/7 Library Services will expand in 2023 when a new library materials kiosk is installed outside Fire Station 178. Staff anticipate heavy use of this collection due to the station's central location. The recently launched Library of Things will also be enhanced during the Fiscal Year as the Library works to expand the collection, and explores community partnerships for collaborative classes, workshops, and training opportunities. Zip Books Services, which began as a grant funded pilot project in Fiscal Year 2021/22, will be sustained through Fiscal Year 2022/23. This service directly ships physical books and audiobooks from Amazon warehouses to RCPL cardholders' homes. Zip Books, in combination with the Library's enhanced interlibrary loan service (LINK+) puts titles (not currently owned by RCPL) in cardholder's hands within 3-10 days of request. In the future, almost any title in print will be available to Rancho Cucamonga residents. The Library's bookmobile will be decommissioned in FY 2022/23 as several of its core systems (mechanical and electrical) reach end of life. This vehicle will not be scheduled for replacement and Bookmobile Services funds have been reallocated to support new services. The Library conducted surveys with all the schools who previously benefited from the service, and it was determined that this was a duplicative resource now that all Rancho Cucamonga schools have their own on -site libraries. Funds previously earmarked for this service will be redirected to meet other existing unmet needs, through the new services highlighted above. The previously frozen Bookmobile Services Library Technician position will be funded and moved to another library division. In addition to the reallocation of this Technician position, full-time and part-time personnel funds were redistributed in late Fiscal Year 2021/22 to create two new, full-time Library Assistant positions. In addition to supporting core library services, these three positions will be used to support Zip Books, LINK+, Library of Things, 24/7 Library, Passport, and Book a Librarian services. PAGE 84 Finally, towards the end of Fiscal Year 2022/23, the long-awaited experience will open to the public with a soft launch scheduled for June 2023. An official Opening Day event will take place in July when the exhibits open to the general public. This year's budget contains expenses related to the recruitment and onboarding of museum staff to support ongoing programming and rental services, as well as the increased expenses for facility and exhibits maintenance. New SSAB part-time staff will include a Fund Development Coordinator who will work alongside City Council Members as they raise funds for a Second Story and Beyond® endowment which will be used to help cover ongoing operating expenses. Also working alongside the City Council is the City Clerk Services Department who continues to successfully implement the electronic agenda process for City Council and other City Boards, Committees, Commissions as well as serving as conduits for the many meetings of the City's legislative and policy making body. In Fiscal Year 2022/23 the City will experience its first full year of electronic signature capability for City contracts processed by the Department, which will increase accessibility and storage in Laserfiche for easy access by staff. Management of information in today's world requires full- time efforts and appropriate knowledge by all involved in the creation, distribution, use, maintenance, and disposition of city records. Good governance demands that the City Clerk Services Department provide a Second Story and Beyond® (SSAB) # of Public Records Requests Requiring Extensions (Due to Scope & Complexity) 30 25 it 20 15 10 5 0 so, FY 19/20 FY 20/21 6 months 7/2021-12/2021 response to an almost unlimited range of information requests, within the timeframes dictated by state law and city policy. Over the last years, there has been a steady uptick in Public Records Requests, increasing by 36% in the last three year and by 116% in the past 5 years. As the requests for access to public records continue to increase, the need to improve the management of City records is critical to the success and delivery of efficient services by the department as we anticipate exponential growth in the number of records needed and requiring management in the coming years. The Fiscal Year 2022/23 Clerk's budget includes additional funding for contract services to hire a professional expert in electronic records management, records retention, Laserfiche Electronic Content Management System, and document imaging for municipal governments in order to streamline the City's Laserfiche files. This will help with records backlog in both the Laserfiche structure and document backlog due to staffing challenges across the organization. During the reduction in force due to the impacts of the Pandemic, the Department lost a part-time employee; this budget also includes the addition of a new analyst level position to be funded for the second half of the fiscal year. During the first half of the fiscal year the Director and Assistant City Manager will be developing a new PAGE 85 Succession and Development Plan for the office as the City continues to the look to the future for the provision of continuity of services provided by an excellent team of employees. The Department's 2021-24 strategic plan is written to build on previous plans and furthers the efforts made to develop electronic systems, build transparency of government, further educate employees and the public on the value of public records, reduce paper, protect records, and comply with laws and policies related to the preservation of the records. With a commitment of staff, funding, and technology, the City is on the cutting edge of transparency and good governance. Presently, the City's paper records are archived at an offsite commercial storage facility, at the Public Works Yard, and in the City Hall basement. After a study of the associated hard- and soft -costs of paper record keeping in Fiscal Year 2020/21, it was determined that the best course of action was embark upon on the City and Fire District's first -ever centralized records repository to maintain and preserve its long- and short-term records. Located at, and upon completion of, Fire Station 8, this new repository will be a centralized, in-house, secure storage location for City records in a manner permitting fast and accurate retrieval and reducing commercial storage costs. It will include using bar-coding technology that will help staff manage records for proper administration. This new technology promises a reduction in staff time and paper costs along with both quick and easy retrieval of boxes and an accurate inventory of boxes. Finally, in Fiscal Year 2022/23, the Department will also administer the November 2022 municipal election for two (2) Council Member seats voted by districts (District 2 and 3), the vacant seat in District 1, and for Mayor (elected at -large), following all statutory regulations and deadlines applicable to the conduct of municipal elections. This includes planning and working closely with the County Registrar of Voters office and the Community Affairs Network on voter outreach efforts. After its success in the 2020 General Election and the 2021 Gubernatorial Recall Election, the Legislature passed AB 37 which ensures every active registered voter will be sent a vote -by -mail ballot with the option to return their ballot by mail, at a secure drop box, or in person; there are four mail ballot drop boxes in the City of Rancho Cucamonga. Your City Clerk Services Department serves to perform all duties with integrity and professionalism and practicing the highest standards of ethical conduct to instill public trust and confidence in matters related to public meeting management, official public records, and municipal elections. Administrative Services Workgroup 'Ask not that the journey be easy, ask instead that it be worth it. '— John F. Kennedy The Administrative Services Workgroup consists of the Human Resources, Innovation and Technology (DoIT), Procurement, and Finance departments. While the other Workgroups are primarily driven to serve external customers — the residents, businesses, and visitors of the city — the Administrative Services team is primarily, though not solely, focused on delivering services for our internal customer departments and their employees. The core functions related to all things Human Resources, Technology, Procurement and Finance serve as the backbone and underpin all the work of the rest of the team. To use a military analogy, Administrative Services is the staff in support of the City's other departments that are on the front lines. Because of the opportunities for overlap and co -programming, these departments work together under the direction of the Deputy City Manager of Administrative Services. As services change and the City's complexity has grown, the Administrative Services team also flexes, responding to its customer needs and reinventing its own processes and programs in response. In that role, Fiscal Year 2022/23 is certainly a year of reinvention across this group, with several of its core functions being rebuilt from the ground up in response to our changing environment, needs of the modern workforce, and the rise of cybersecurity as a high priority issue challenging all organizations. PAGE 86 pp - Hank the HR dog The Human Resources (HR) team is regrouping in Fiscal Year 2022/23, says, "Safety First" following more than two years with a nearly exclusive focus on Y — - managing the workforce impacts of the COVID-19 pandemic. It would ` be difficult to overstate the level of activity and response required by x the HR team over these last two years, with continually responding to new and ever -changing mandates from the state, federal, and county levels, working to keep employees as safe as possible, navigating testing and tracking, and regularly updating our required COVID workplace policies. Looking ahead, Human Resources is excited to turn its attention back to its core mission, which is to provide an employee experience that attracts and retains the best talent by promoting career development, cultivating employee well-being, and honoring their commitments to public service so both residents and employees can thrive. HR's focus is on the "Employee Experience", the cumulative sum of all moments throughout the employee lifecycle that affect employees' perspectives and perceptions of what it is like to be part of Team RC. It is all the connections between individuals and their colleagues, leaders, and the organization, encompassing personal, physical, digital, and organizational elements. This framework is an opportunity to effectively impact, shape, and improve that reality and strategically position HR as a driver of change and innovation. Continuing with the theme of reinvention, Fiscal Year 2022/23 is a milestone year as the organization moves away from a backward -looking performance evaluation system for employees to a future -focused professional development plan including on -going coaching for all members of our team. Research has demonstrated that the traditional performance evaluation systems are not the most effective way to grow workforce skills and improve results; instead, looking to the future and having frequent development conversations results in better work performance, improved work satisfaction, and enhanced employee well-being. All of Team RC will be engaged in implementing this new initiative in Fall of 2022 and beyond. In order to further support employee development, the HR department will ensure innovative and cooperative programs to facilitate employee development, organizational development, and succession planning including utilization of the LEARN Management System to assign and track employee trainings for personal and professional development. The department is also looking to expand benefits information to provide ongoing continuous learning and additional development opportunities for employees. PAGE 87 While HR service areas remain constant, the focus of many of those services will shift to a renewed focus on workplace safety initiatives using safety audits, improving communications and coordination with all departments, and taking advantage of programs available through CIRA, a joint powers authority, to ensure our employee's safety and business continuity for the community. Additional priorities consist of programs that provide employee assistance, counseling, and wellness initiatives. The Department will continue using our in-house credentialed leadership and development coach to provide ongoing small group learning experiences including Brene Brown's Rising StrongT'" and Daring GreatlyTM programs focused on communication, self-confidence, and resiliency. These learning experiences have provided much support to our employees during an unprecedented time of upheaval and change. Feedback from employees who have participated in these sessions has been overwhelmingly positive. The department will also continue the utilization of Tele-Health, an employee assistance program, to provide employees access to mental health professionals using videoconferencing. In addition, HR will resume its highly recognized and valued employee wellness programs to assist employees with health and wellness initiatives including "Know Your Numbers" campaign, Flu Shots, Biggest Loser Challenge, Annual Employee Health Fair, Peloton, Healthy Newsletters, and Lunch and Learns focused on stress management, healthy and active living, and financial wellness. The recruitment and retention of our amazing employees will continue to be an area of focus. Staff will use the recent employee engagement survey and drivers of retention to help us focus on talent -- management. These drivers of 40 I 4 ` retention include work -life rWILL: balance, flexible work schedules, robust benefits, and effective tools and resources to - manage work effectively. In 7 addition, the HR Department will continue to support and participate in the leadership of DRIVE, the City's equity and inclusion initiative to ensure a diverse, respectful, inclusive, valued, and equitable workforce that will kick off with its first cohort of employees in FY 2022/23. " PAGE 88 The Department is also looking to resume programs and -- services that enhance the "Employee Experience" including the Baby on Board program, Take Your Co - Worker to Work program, Annual Staff Development Day, RC Cares program that supports employee childcare needs Remote Work Dress For Your Work Day, HR2U (where HR goes out to the departments to assist ..F employees with a variety of services), Annual New Employee Mixer, and Doggy Day Fair. While some * traditional minded individuals may not see the value in these programs, consistent feedback from new employees supports that these programs are core to our employee recruitment and retention strategy and how we communicate and express our Team RC culture. The success stories and ongoing results are found throughout the organization. For example, an employee who was hired a few years back and has promoted within the organization recently shared that one of the reasons they choose to work here was because of our Baby on Board program, which they had heard about at a professional conference. To achieve these priorities and promote the refocus on employee experience, Human Resources will make some staffing changes to better support the operations of the City and its departments. Changes this year include restoring the Administrative Assistant position that was previously unfunded and upgrading an HR Technician to an HR Business Partner. Technology has become the most essential tool that we use to serve people in our community. The Department of Innovation and Technology (DoIT) facilitates the impactful use of technology across all City departments, allowing for increased efficiency, improved transparency, and overall enhanced service to the community. At the top of DoIT's key priorities in the Fiscal Year 2022/23 budget is the continued improvement of our cybersecurity posture including additional infrastructure replacements and services as well as updated policies, practices, and end user training. A new Cybersecurity Division will be created in the department, adding capacity to proactively address this growing threat. This vital need was identified as the department was struggling to keep up with the continuous escalation in cybersecurity incidents and threats affecting local government over the past several years. Cybersecurity has long been an ancillary duty within the Systems and Network team but has not been a formal division with dedicated staff until now. As the new Division comes online, and in addition to its attention to our internal security needs, the Cybersecurity team plans to engage with local business by participating in the Emergency Management's BERT training program for the community featuring cybersecurity topics. With the creation of this Division, the budget includes the addition of a Chief Information Security Officer (CISO) to lead the new group. Together with the IT Analyst that was added to this function in FY 2021/22, this team will bring new ability to work with other divisions within DoIT to focus on security that is vital in protecting our organization's digital estate. Wireless access has become an expectation and is relied upon by the community and staff to participate in services and to conduct business. The wireless network has reached its end -of -life on hardware and software support. To maintain services and increase the capabilities and speed, replacement of the equipment is included in the Fiscal Year 2022/23 budget. This planned upgrade is part of the larger infrastructure upgrade that is outlined in our technology roadmap. PAGE 89 As changing conditions drive new priorities, DoIT's technology roadmap is updated annually to include a five-year plan that outlines the strategic vision taken from global technology trends, patterns in local government, and the views expressed of our elected leadership. This roadmap is a guideline; flexibility within our roadmap is essential to be ready for the uncertainty of technological innovation by adopting systems that are scalable and agile. Building on previous successes, DoIT is positioned to build on our strong foundation to improve resiliency and provide the flexibility to change as needs and demands require. Anotner Key tocus in uol i for rlSCai Year LULL/Li wiii be on team development. With a new Director at the helm, and new and nearly new leaders in other management roles, training and development are a huge priority. By fostering a team culture that promotes equity, diversity, respect, inclusivity, and the value of all employees, the Department will continue to create an environment where everyone has the opportunity to flourish. Building leadership skills through training, mentoring, and coaching will be instrumental in preparing employees for advancement and create a deeper bench when opportunities arise. The last change identified for DoIT in Fiscal Year 2022/23 is the realignment of the Procurement Division. Procurement has moved from a division within DoIT and is being returned to a stand-alone division of the Administrative Services Workgroup. This move will facilitate a re-examination of the City's procurement practices, policies, and ordinances during the coming fiscal year. With supply chain constraints, the emergence of online purchasing as a significant option, and the increasingly specialized needs of City departments with regard to products and services, our Procurement philosophy and methodology are more often an impediment to efficiency and effectiveness than an enhancement. The Deputy City Manager of Administrative Services will focus on reversing that trend, as we develop a 215t century procurement process with appropriate checks and balances but a focus on timeliness and common goals with the line departments. The Finance Department will be leading arguably the most dramatic change for the Administrative Services group as they implement the new Enterprise Resource Planning (ERP) software system, replacing the existing twenty -plus year -old financial system. In late 2021, Administrative Services leadership conducted an exhaustive analysis of the current system, concluding that a move to a new system had become essential. The overarching goal of the new ERP implementation is to streamline the processes and functions that Finance and Human Resources currently perform by improving efficiency and responsiveness through electronic documentation and workflow management, all while using a modern software application that meets our technology standards for security, redundancy and reliability. PAGE 90 MMNANEW ESP SYSTEM, With Finance in the lead, implementation will involve most of the Finance, DoIT, and the Human Resources staff for this 18-month long project. The ERP implementation is a 'once in a career" size and scale project, and one that will take the tremendous time and talents of the entire team to successfully execute. Ultimately, every single City employee will be impacted by this change and continue to be impacted as the organization uses the new system for many years to come. It is expected the new ERP system will improve business processes and operational effectiveness by implementing industry best practices and reduce low level staff time thru automation of manual processes. It's an exciting journey we have embarked on! In addition to the improvements in processes anticipated from the ERP, Finance will also look toward implementing other technologies to streamline work processes such as remote deposit to automate check deposits and adding lockboxes for recurring payments. Both services would increase availability of funds and improve operating efficiencies, including reducing staff time required to process payments received in the mail and reducing the number of courier pickups for deposits. Finance will also examine additional capabilities of the software used for Special Districts administration to assist with higher -level analysis and improved reporting and visualizations of financial data. Business Licensing plans to improve its processes in the new fiscal year by providing customers access to the online business license portal on dedicated computers to shorten wait times for customers in City Hall. Staff will identify frequently asked questions (FAQs) received via telephone and email and provide concise responses on the City's website and through phone scripts to help customers obtain the information they need in less time. In response to a new Governmental Accounting Standards Board (GASB) related to leases, Finance will implement another new software system, this one specific to managing the City's leases. DebtBook is an easy -to -use debt and lease management software procured to ensure the City can implement and comply with GASB 87 for operating leases and GASB 96 for subscription -based IT agreements. As part of their services, DebtBook will help with consolidating the City's lease agreements, testing to determine whether they are subject to the reporting requirements, calculating schedules, and providing information that will be useful for audit purposes. With the new processes coming out of the ERP implementation, staffing in Finance may shift as needs change. Generally, the department will aim to deliver more high-level analysis and functions within the department, while some clerical tasks can be eliminated. Some of these tasks are the byproduct of redundant data entry and handling of physical documents, which will phase out over time. However, the department is purposefully holding off on any changes to the staffing structure until the ERP is fully functional and the necessary staffing structure can be analyzed. Ultimately, the team will develop and grow to perform higher -level functions in the department by fully taking advantage of this new technology. PAGE 91 As the City's business base has slowly grown over time, the Business Licensing Division identified a need for additional staff to assist with field inspections for business license compliance. The current staffing level has resulted in a growing backlog of inspections. In order to ease into meeting the demand for inspections with increased staffing, the Fiscal Year 2022/23 budget includes a new shared position with the Community Improvement Division (Community Improvement Officer I) to assist with business license inspections as well as short-term rental (STR) inspections and other compliance work impacting both divisions. As the position will help to generate revenue for the City, the net impact on the City's budget is modest, while having a positive impact on addressing the service demands in both divisions. The Finance Department also administers numerous special assessment districts in the City, which play a crucial role in the City's budget. All development after 1985 is included in at least one special tax district. These districts exist so that existing residents are not burdened by new development. New residents and businesses pay for the services such as landscaping, lighting, parks, and other improvements required to develop their immediate communities. Without special districts, those services would compete with other City services, causing the City's General Fund to be overburdened and unable to provide a well-rounded set of services. Staff within this division of the Finance Department is continuously monitoring and evaluating the financial performance of the special districts. For example, based on the staff's analysis, the actions below were taken: The bonds associated with Masi Assessment District 93-1 were paid -off early in September 2021. The actual retirement date of these bonds was for September 2022. As a result, the property assessments for the owners in Masi Plaza were removed two years early since an assessment levy was not needed for Fiscal Years 2020/21 or 2021/22. There has been a longstanding fiscal issue with the existing street lighting districts due to the inability to increase assessment rates to match the increasing operating costs. The General Fund must also contribute resources to specific street lighting districts, which reduces the amount available for other general-purpose functions, such as police or infrastructure projects. Staff initiated the formation process for a new Street Lighting CFD to remedy the problem for new development on an ongoing basis. The Street Lighting CFD will be able to increase rates to meet the increasing costs of operations. While this won't solve the more significant issue, as it only impacts new development, it will ensure the financial problems do not worsen with new growth. Over the last year, staff also initiated the formation of an Industrial Area Services CFD based on a $3.5 million shortfall resulting from current and future industrial development. Although it was not feasible to charge industrial developments the full rate necessary to offset this projected shortfall completely, the Industrial Area Service CFD will help offset the impacts on services and infrastructure in a meaningful way. Additionally, the ability to maintain the infrastructure the CFD will support will bolster the economic development capabilities of the City. PAGE 92 Civic and Cultural Services Workgroup Times and conditions change so rapidly that we must keep our aim constantly focused on the future." - Walt Disney The City Manager's Office (CMO) leads the implementation of many City Council policy objectives and oversees a variety of multi -departmental programs and initiatives, including the award -winning Community Affairs Network (CAN), the nationally recognized Healthy RC initiative, Data and Performance Measurement, RC DRIVE (Diversity, Respect, Inclusion, Value, Equity), the Public Art and Placemaking Program, and the Legislative Advocacy Program, among others. These programs and initiatives are designed to ensure and advance the quality of life for the community. Some programs and services rendered through the City Manager's Office are geared toward supporting other City departments and divisions, like the administrative services department. Other programs are completely focused on providing direct services to the community, like the civic and cultural services departments. But most often, the divisions in the City Manager's Office are simultaneously serving the City's residents, business owners, community members, non-profit partners, community -based organizations, other government agencies, and the dynamic departments and divisions that make up the City of Rancho Cucamonga. In Fiscal Year 2022/23, the City Manager's Office will support efforts to implement PlanRC, manage the construction of the 4.4-acre Central Park Dog Park and the Victoria Gardens Cultural Center Courtyard project, present the Public Arts Strategic Plan for consideration of adoption, assess the community's quality of life, work to have for -sale affordable housing developed, while cultivating meaningful community engagement, strategic communications, and integrating comprehensive and inclusive health and sustainability approaches to make strategic decisions and provide an equitable distribution of resources and services. In December 2021, the City Council formally adopted the updated General Plan after a two-year engagement and planning process, referred to as Plan RC. As the City implements the policies and vision of the General Plan Update, the CAN team will continue to support the Community Development departments in developing and distributing outreach content across multiple platforms to communicate updates and progress made on strategies outlined in the General Plan Update, using the framework from the Community Engagement Policy with a health equity lens. Support includes assisting with the development and implementation of the PlanRC website, creating an overview video of PlanRC, and developing and disseminating communications on active implementation and upcoming efforts. Outcomes will be shared with the community every six months and as major milestones and progress is made, the CAN team will engage using the website, social media tools, and other engaging communication platforms and venues. As the economic recovery continues and with the new General Plan in place, special attention to economic development efforts continues to be a priority including partnership support with the newly expanded Economic Development Division. In Fiscal Year 2021/22 the City hired Westbound Communications in a multi -year contract to work on sharing the story of the HART District (Haven Arrow Rochester Transit District) and the Cucamonga Station. The City has partner agencies supporting this contract, but with PAGE 93 delays in the tunnel to the Ontario International Airport and the agreements for high speed rail still in negotiations as of this writing, in Fiscal Year 2022/23, the City will focus its part of the contract in developing an Economic Development Strategic Communications Plan that highlights the new and emerging opportunities and business support, especially within the "golden triangle" of the HART District, Victoria Gardens lifestyle center, and the developing areas along the Haven Corridor in the area of the Civic Center. Over the last fiscal year, the CAN team and Healthy RC worked on developing a Community Engagement Policy with a Health Equity Lens. The policy was finalized and adopted at the end of Fiscal Year 2021/22, and an implementation toolkit was developed. CAN now supports a multi -departmental City team, Ambassadors of Community Engagement (ACE), who serve as champions of the policy within departments, providing updates, scheduling trainings, sharing opportunities, successes, and challenges, and providing technical assistance to facilitate meaningful community engagement in programs, plans, policies, and services. The Healthy RC and Data & Performance Measurement Teams will work with ACE to conduct the latest round of the Quality -of -Life Survey to help assess the needs of the community as it evolves, as well as to enhance the City's ability to respond to community needs in real time. The survey, last completed in 2018, combined with other data collection methods (focus groups/listening sessions, key informant interviews, etc.) will be analyzed with data gathered from the census and other partner agencies, which will be used to develop data -informed policies, systems, and built environment strategies to improve the quality of life in Rancho Cucamonga. Results will be available at the census tract level and will help to develop a comprehensive range of strategies to addresses community needs throughout Rancho Cucamonga. In Fiscal Year 2022/23 Healthy RC will begin to implement the Climate Action Plan adopted in Fiscal Year 2021/22. The intent of the Climate Action Plan is to provide a roadmap to reduce contributions to climate change and the city's community Greenhouse Gas (GHG) emissions as outlined by 13 goals and measures, prioritizing a reduction in emissions associated with on -road transportation and building energy, which account for 96% of total emissions. The Climate Action Plan was carefully developed to enhance the City's sustainability goals while remaining business friendly particularly in the area of housing. The quest to find cheaper ways to build affordable homes continues into this fiscal year as the City enters into a partnership with a non-profit agency to develop affordable for -sale house for those within 120% of the area median income (AMI). These homes are envisioned to be no more than two bedrooms, 1200 square feet and on small lots in order to provide lower income people with the opportunity for entry- level home ownership. These efforts are to fill in the "missing middle" of the housing continuum, providing residents the opportunity to build equity and the generational wealth that accompanies owning real estate. The City continues to focus on equity inside the organization as well with the official launch of the next level of the Team RC initiative, Team RC DRIVE. This initiative will cultivate an organizational culture that leads with the principles of equity and inclusion, both in our interactions with Team RC members and in our organizational policies, procedures, and practices. With the launch of the RC DRIVE pilot program in June 2022, a cohort of employees will embark upon a year -long leadership development program focused on the principles of equity, diversity, and inclusion. Supporting these efforts, and new in the budget this year is membership in the professional peer -to -peer network, Government Alliance on Race and Equity (CARE), which allows Rancho Cucamonga to work with other regional agencies to identify effective strategies and share best practices for the future evolutions of Team RC DRIVE. PAGE 94 Following the adoption of the Creative Placemaking and Public Art Ordinance, the City developed and will soon be presenting for consideration of adoption a Public Arts Master Plan to enhance the public realm and creatively connect the community through innovative arts, cultural amenities, and programming. The Public Arts Master Plan outlines goals and objectives, identifies priority locations for public art and placemaking, establishes methods for commissioning diverse art from local and regional artists, provides a process to ensure art is creatively integrated into public infrastructure, and provides a framework to grow and enhance the program. One immediate product from the Public Arts Master Plan is the development and implementation of a utility box art program. The utility box art program wraps City -owned metal electrical cabinets throughout the community, promoting local and regional artists and local history, developing opportunities for placemaking, and enhancing community engagement, civic pride, and heritage. The program was initiated with three utility boxes wrapped at the end of Fiscal Year 2021/22. Additional utility boxes throughout the City are planned for Fiscal Year 2022/23. Supporting the City Council's efforts to safeguard and elevate City interests, advance its strategic goals, and ensure an equitable quality of life for all who live, learn, work, and play in Rancho Cucamonga, the CMO team continues to monitor legislation at the County, State and Federal levels of government. Priority areas of interest include affordable housing, COVID-19 recovery, transportation, and infrastructure improvements. CMO staff, in collaboration with a multi -departmental team, work closely with federal lobbyists, delegates, and community partners to identify and submit competitive project applications to secure federal dollars through the congressionally directed spending and community project funding process (also known as earmarks). Projects applications are aligned with the City Council Vision to "build on our success as a world class community, to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive." In Fiscal Year 2021/22, the CMO assisted in securing $1M in a NASA earmark for the development of the Second Story and Beyond® addition to the Paul A. Biane Library (opening in middle of this fiscal year). For Fiscal Year 2022/23, the City's earmark requests include expanding the electric vehicle charging and alternative fuel infrastructure, improving the City's traffic system and preparing it for future technologies through the Automated Traffic Management System, and constructing a trailhead into Cucamonga Canyon. Operating Budget The Operating Budget of the City is that portion of the annual budget which includes all the regular non - capital related revenue and expenses from year-to-year. In the City of Rancho Cucamonga, the Operating Budget is primarily comprised of the General Fund, which is a catch-all term that encompasses the major regular revenue sources for the City which are not otherwise restricted in their use and the associated expenses that are regularly charged to those revenue streams. General Fund revenue for Fiscal Year 2022/23 is expected to increase 13.00% over FY 2021/22 and push the General Fund to a new level of $107.53 million, a significant milestone in the growth of the City. The revenue growth illustrates the resiliency of the City's diverse business sector, the ongoing recovery from the adverse impacts of the COVID-19 Pandemic, and a recent surge in development activity in the city resulting from the new General Plan. The other two components of the Operating Budget are the Fire District Operating Funds and the Library Fund which are discussed in more detail later in this message. PAGE 95 The overall Operating Budget is divided into key work groups as indicated below: City Operating Budget $167,817,210 $22,502,780 (13%) $2,555,870 (2%) $18,106,730 (11%) $17,841,570 (11%) $106,810,260 (63%) Governance Public Safety Civic and Cultural Services Administrative Services ■ Economic and Community Development As is typical for most cities, Police and Fire make up the two largest cost centers for the City's Operating Budget. When combined with Animal Care and Services as well as Community Improvement, these four public safety departments account for approximately 63% of the total Operating Budget, reflecting a strong community preference to prioritize funding public safety at a high level. One item of note is that, unlike most cities, the Rancho Cucamonga Fire Protection District is actually a separate subsidiary district (it existed several decades prior to the City's incorporation) with a separate (predominately property tax based) general operating fund that legally cannot be used to supplement non -emergency services related expenses. Overall, the Operating Budget increased by $19,407,070 or 13.08% from last year. The Fire District's share of the operating budget increased $5,685,710 or 11.9% over the prior year. This increase is due to several factors. With the projected opening of Fire Station 178 in early FY 2023/24, staffing for the new station must be brought on board in advance of the opening so that the station is fully up and running once construction is completed. This requires three new Fire Captains, Engineers and Firefighters (1 for each shift, for a total of 9 new employees). While the higher -level positions will be filled through internal recruitments, the resulting vacancies will need to be backfilled. Overall, the anticipated impact on the FY 2022/23 operating budget is $2.48 million to fund the hiring of nine Firefighters for half of the fiscal year (salaries, fringe benefits, and estimated overtime) along with supplemental funding to CFD 85-1. Additionally, CFD 85-1 will be funding ADA improvements for Fire Station 174 in the amount of $855,000. The Police Department budget increased $1,995,990 or 4.25% reflecting the increase in the contract cost with the San Bernardino County Sheriff's Department, along with two new Sergeants and one new Sheriff's Service Specialist. The General Fund also includes $500,000 for the estimated cost of the 2022 General Election. The Library Fund's share of the operating budget growth is $1,348,830, which includes a $300,000 increase in the transfer out to the Library Capital Fund for the Second Story and Beyond Project. Additional overall growth in both the General Fund and the Library Fund is due to the funding of vacant positions that were previously frozen due to the COVID-19 Pandemic, along with several newly established positions. Details of these positions are included in the Personnel Costs and Staffing Levels section of this message. PAGE 96 (35.34%) (22.29%) (4.79%) Sales tax Vehicle license fees TOT $37,974,850 $23,951,320 $5,14e,180 Sales Tax Changes in Operating Budget $190,000,000 $170,000,000 $150,000,000 $130,000,000 $110,000,000 $90,000,000 $70,000,000 $50,000,000 �bf & y�titi I\ IS' AN 'Stir 11)\ o�yti 1,,yti o° I& o° oti oti oti oti oti oti oti oti oti oti oti oti oti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ■ General Fund Library Fund Fire District General Fund The City's General Fund is the primary fund used by the City for operations. This fund is used to record all revenues and expenditures that are not accounted for in other funds. The activities being paid for through the General Fund constitute the core administrative and operational tasks of the government entity. One way to think of it is, if government is an essential service, the General Fund pays for the essential activities of that government entity. For Rancho Cucamonga, the General Fund is comprised of seven major revenue sources, making up 88% of revenues, as anticipated for FY 2022/23 below: (10.72%) Property tax $11,520,650 I (4.79%) Development fees $5,142,870 (2.85%) Business licenses $3,061,350 (7.51%) Franchise fees $8,071,280 Sales Tax remains the City's primary revenue source at $37.97 million, a $6,007,700 or 18.79% increase over the prior year. Approximately 20% of the City's sales tax comes from Victoria Gardens, and the outstanding success of this well -planned regional lifestyle center allowed for the expansion of many city services after its opening in 2004. Many in the region assume that Rancho Cucamonga must be the highest sales tax generating city in San Bernardino County, because of Victoria Gardens. In actuality, Rancho is a relatively modest sales tax city for its size, receiving less revenue than either of our large neighbors to the south or east, both of whom have numerous large e-commerce warehouses, as well as PAGE 97 auto malls and shopping malls, which contribute to much higher sales tax levels. Looking statewide, these neighboring cities generate sales tax per capital ranging from $377 to $625 and are in the top 100 rankings. In comparison, Rancho Cucamonga is a respectable, but average sales tax performer; we ranked 238th in sales tax per capita ($222) out of 539 cities and counties for calendar year 2021 (up from 258th in calendar year 2020). While sales tax is robust, sales tax alone is insufficient to even cover the expenses of the Police Department contract at $48 million. Rancho Cucamonga's fiscal success is due to more its conservative expenditure practices than overall revenue. During calendar years 2019 and 2020, consumer spending patterns showed an accelerating trend toward the flattening of brick -and -mortar sales and the shift to more online shopping. While the City receives one cent for every dollar of taxable sales at a brick -and -mortar retailer, most online sales tax goes into the County pool which is distributed based on each city's proportionate share of overall 'point of sale" receipts, not to where the resident lives who had the goods delivered from that online transaction. This system disadvantages smaller communities and communities of residents who do more shopping online. While this trend is expected to continue in the long-term, the Q4 2021 sales tax data shows a surprising blip due to the COVID-19 recovery. Brick -and -mortar retailers did exceptionally well as many shoppers returned to physical stores, enjoying the opportunity to get out of their homes, rather than shopping online as the COVID crisis waned. The following chart shows on a statewide basis the shifting pattern of online sales tax growth historically and in recent years. Although brick -and -mortar stores show a bounce back in sales for 2021, it is just a matter of time before online sales exceed our brick -and -mortar. Local 1% Sales Tax by Calendar Year 51. 03M $1 A00M T,l xw Brick & Mortar $Uow 18.1% Growth 2012 - 2921 58DW Online MCM M2.9% Grave& 2012 -2021 F_Xh1 QXM ;1]M 11" 11 TE 3 T-4 '05 '06 9? D3 '•39 '1" '1' "d '15 '16 'V '13 '13 2: '2' While most online sales tax goes into the County pool, at least the City does receive a share of that pool. As was noted in the prior year's budget message, in early 2021, one of the State's largest online sellers shifted its ownership structure so that it is no longer considered an out-of-state seller. Because of this change, the sales tax it generates no longer goes into the County pool, but rather to the specific city where the warehouse fulfillment center is located and from which the goods were shipped. While this change resulted in a significant million dollar plus reduction in County pool revenue for Rancho Cucamonga, other contributors to the County pool were significant enough to flatten the loss for 4Q 2021. As we consider the bigger picture of these shifting sands of sales tax, there is clearly a need to work at on a statewide level to reform this system to provide greater clarity, certainty, and equity for the distribution of this critical revenue to our cities. The City Council and City management will continue to actively participate in State -level discussions and develop specific proposals to support future legislative PAGE 98 action for an equitable distribution of e-commerce revenue to all cities in California. Staff will be working together with our partners at Cal Cities and in our legislative delegation on workable solutions. While challenges continue with the e-commerce in -state fulfillment center sales tax front, there is good news to share in other areas based on 4Q 2021 receipts. Restaurants and Hotels experienced significant growth, and worth noting is that Casual Dining is growing. Building and Construction grew 15% for the quarter, primarily in building materials. Fuel and Service Stations were up 59% due to an ongoing increase in consumption and demand for fuel as well as record prices at the pump. General Consumer Goods grew 21%. Overall, calendar year 2021 could be considered a rebound year due to COVID as, statewide, the fourth quarter exhibited a 20% rebound in tax receipts compared to calendar year 2020. The future growth rate for statewide sales tax revenue, however, is expected to slow markedly once this initial surge wears off. Additional headwinds going into 2022 include surging inflation, a dramatic jump in the global price of crude oil due to reduced supply from domestic energy policies and trade embargos related to Russia's war in Ukraine, and corresponding monetary tightening by the Federal Reserve. This is expected to result in weakening consumer sentiment and continued, but decelerating, sales tax growth into 2023. Thus, the robust increase for FY 2022/23 noted in the chart below cannot be expected to recur for FY 2023/24 where growth is anticipated to be approximately 3.5% or less. Sales Tax $40,000,000 $38,000,000 $37,974,850 $36,000,000 $34,000,000 $32,552,480 $32,000,000 $31,967,150 12% $30,000,000 $2816171960 8,744,5 $28,000,000 $261000,000^[ $24,000,000 $221000,000 $2010001000 ' Q� d°s y0 y� y1 y3 yD 1h ti� y1 y� y° LO yY L1 L3 oA 0t1 4 tigl yyl ti�l ti�l yAl y�,l ti�l ti11 y�l col tipl Lyl ti�l .yo .�o �o do .yo do �o ,yo �o do do ,yo do do ,yo �o PAGE 99 Vehicle License Fees Vehicle License Fees and Property Tax In -Lieu of VLF is another significant revenue source for Rancho Cucamonga, estimated to be at $23.9 million for FY 2022/23 which is $1,902,590 or 8.6% more than in FY 2021/22. In a community like Rancho Cucamonga, where property tax valuation typically increases at a healthy amount from year to year, VLF and Property Tax in -Lieu of VLF are likely to remain a growing revenue source as noted below: $25,000,000 $23,000,000 $21,000,000 $19,000,000 $17,000,000 $15,000,000 $13,000,000 Property Tax VLF and Property Tax In -Lieu of VLF Co �4�y�o10�0�� ��o��o�oo��0� Property tax has always been a relatively modest revenue source for Rancho Cucamonga, owing to our post -Proposition 13 incorporation. While we are colloquially known as a low property tax city, that is a misnomer. Property Tax rates are the same as anywhere else; the difference is that most of the revenue goes to the State, School Districts and County. Only a modest $0.05 goes to the City of Rancho Cucamonga as shown in the property tax dollar breakdown graphic below: PAGE 100 ERAF: 54.2247 Education_ $0.6023 Etivvanda Elementary: 50.1690 Property Tax: $1.4000 ^IqChaffey Union: 54.1565 County General Fund: $0_14 Chaffey College: 54.0429 RC Fire District: $0.12431 Other: SC.0092 City: $0.0511 Inland Empire `" 1SAgency: $0.0446 .� Flood Control Authority: . 80 OtherAgencies: $0.0003 — For FY 2022/23 property tax is estimated at $11.5 million, which is a 12.2% increase from the prior fiscal year. Overall net taxable value of property for all land use categories increased 4.9% from FY 2020/21 to FY 2021/22, with values growing by more than $1.4 billion dollars in the community. Industrial property values grew by 15.09%, and residential values climbed by 3.93%. As the City matures and we move into implementation of our new General Plan, the City is taking a more nuanced approach to its revenue needs. A post -Proposition 13 agency, Rancho Cucamonga has never been able to rely solely on property taxes. Rather, it is the combination of property taxes, sales taxes, and other revenue sources (transient occupancy taxes, franchise fees, etc.) that together help fund critical City services. To that end, we continue to focus on growth in revenue per acre as an opportunity to maximize and diversify our revenue stream. We are now seeking to maximize our revenue value per acre and jobs per acre rather than simply focusing on property or even sales taxes. By continuing to be selective about waiting for the right types of development that create more value per acre relative to other uses, the City will help grow and stabilize the General Fund over the long-term, despite increasing population. PAGE 101 Property Taxes* $13,000,000 $11,000,000 $9,000,000 ■ $7,000,000 $5,000,000 $3,000,000 $1,000,000 A ��," 6,,yti�y yti� yo yo yo yo yo yo yo ,yo ,yo ,yo ,yo yo yo T T T *includes Property Transfer Tax Franchise Fees Franchise Fees are those fees paid by utility providers in the city of Rancho Cucamonga, including Southern California Edison, Southern California Gas and Burrtec, for the opportunity to operate exclusively in the city using the City right of ways. These fees may be regulated in some cases by the California Public Utility Commission and can be volatile from year to year given changes in rates, conservation and increasing efficiency and recycling standards. Franchise fees are estimated at $8.07 million for FY 2022/23 which is a 6.6% increase over the prior fiscal year, driven by utility rate increases, as shown below: Franchise Fees $8500,000 $8,000,000 $7,500,000 $7,000,000 $6,500,000 $6,000,000 $5,500,000 $5,000,000 � Qiti�\~oti�ti�1ya ���tiy�\sti��`1yti�1��y��1�\1�z ��d(Z166ti,�\1yti�y�`yo 4 4 4 4 4 4 4 F 4 F 4 4 F F F 4 PAGE 102 Transient Occupancy Tax Transient Occupancy Tax (TOT) is a tax placed per night on the use of hotel rooms and short-term rentals (STRs) such as Airbnb where the occupant stays 30 days or fewer. TOT is a percentage of the hotel room rate, and it currently sits at 10% in Rancho Cucamonga, some 2% lower than our neighboring city, Ontario, or a little further south, Chino. Once a modest revenue source for the City, over the years with the growth in the number of hotels and rooms, along with increasing room rates, this has become a significant revenue source for the City. While TOT revenue was adversely impacted by the COVID-19 Pandemic, the City's conservative revenue estimate for FY 2021/22 is anticipated to be exceeded by approximately $1.1 million or 33.7%. Building on the improving hotel and STRs market, TOT revenues for FY 2022/23 are anticipated to be $5.1 million or a 50.5% increase over the adopted revenue estimate for FY 2021/22. Revenues for FY 2022/23 include ten months of revenue from the recently completed Hampton Inn as well as six months of anticipated revenue from the Tapestry Hotel which is in the process of being built. Transient Occupancy Taxes $5,500, 000 $ 5,149,180 $5,000,000 $4,613,410 $4,500,000 $4,000,000 $3,500,000 $3,420,0 $3,000,000 $2,500,000 $2,000,000 $1,835,53 $1500,000 $1,000, 000 001,0� 00o", 0P`y0 D, PAGE 103 Business Licenses Business Licenses and Development Fees are the final two revenue sources which make up the City's top seven General Fund revenues. Business license revenue is a nominal tax on the privilege of engaging in business in the city. This revenue is estimated to increase $362,640 or 13.4% over the prior year due to the improving business climate combined with the addition of a half-time position that will focus on increasing the number of business inspections completed during the fiscal year. The increase from the prior year is also more pronounced due to the prior year's budget estimate being very conservative in light of the anticipated continued impacts of the COVID-19 Pandemic, which included waiver of penalties for late payments for a period of time. Business Licenses $3,250,000 $3,100,000 $2,950,000 $2,800, 000 $2,650,000 $2,500,000 $2,350,000 $2,200,000 $2,050,000 $1,900,000 $1,750,000 o�1aPOo�1oaotiyy1�ti3�ho� �INgo�oytiti� ,yo yo yo yo yo yo yo yo .yo 4k yo Fk .,yo 4k 1§1 yo do yo do Development Fees Development Fees are estimated to increase slightly to approximately $5.1 million next fiscal year, a nominal 3.2% increase from the prior year due to an anticipated uptick in mixed -use projects, large distribution centers, and development around the Cucamonga Station project. As a result, Development Fees have now returned to their pre -Great Recession levels. Development Fees $5,500,000 $5,000,000 54,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1, 500,000 0Ib DI yo yv y`b yIb yt � y`' `O y1 yI tics yo titi L1 y3 oil oil 1 col ti�l titil ��,1 ti�l ��,1yti�l ��1 ti6\ til col ��1 l do .�o do do do do yo do do do do yo do do do ,yo PAGE 104 Use of General Fund Reserves Prior to the COVID-19 pandemic, the last time the City of Rancho Cucamonga used reserves to balance its Operating Budget was during the Great Recession, Fiscal Year 2010/11, and that year we used $908,130. In the FY 2020/21 budget, we anticipated the use of $700,000 of reserves to cushion FY 2019/20's dramatic revenue loss. However, because of strong expenditure savings during the year, the budget was able to remain balanced with no use of reserves. In the years since the Great Recession, Rancho Cucamonga cultivated a regular habit of adding to its capital reserves, accumulating a total budgeted contribution to reserves of $7.6 million dollars in eight years. For FY 2022/23, the budgeted contribution to reserves is $1,369,340 resulting in a cumulative total contribution of $8.9 million over nine years. Moving forward, prudent budgeting dictates the City contribute no less than $1 million per year to reserves and ideally in the near future, a contribution of $2 million per year. In this manner, the City is able to maintain its reserves for infrastructure and facility maintenance and replacement. Library The Library Services Department's mission is to Ignite Curiosity, Transform Lives, Create Community. In Fiscal Year 2022/23, the Department will be focusing on the following priorities as former services are restored and expanded, and new services are introduced. Each of these priorities is discussed in detail in the Departmental Highlights section of this message. • Enhancing current practices, programs, outreach, and resources to meet the growing gaps caused by economic disparity. • Balancing in -person and virtual service needs. • Connecting with former and attracting new library users. • Reallocating programming and collection development resources. • Revising the use of part-time personnel resources. In addition to ensuring the return of traditional library services, supplemental offerings will be included to provide avenues of support for community members as they continue to recover from the various education, economic, mental, and social impacts of the COVID-19 pandemic. Changes in Operating Budget - Library Fund $7,000,000 $6,500,000 $6,000,000 $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 IV 15 � y fo o�A ��ti� ��tiC) g�no oti oti oti oti oti oti rti ti ti ti ti ti ti ti ti ti ti ti ti ti ti Overall, the Library's operating budget for FY 2022/23 is $6,953,610, an increase of $1,348,830 or 24.1% over the prior fiscal year. The principal funding source for the Library's operating budget is property tax which makes up approximately 82% of the Library Fund's revenues. Property tax revenues are anticipated to grow about $542,000 or 10.5% for FY 2022/23, which includes a share of the City's $0.05 of each property tax dollar along with a statutory passthrough related to the prior Redevelopment Agency. Additional revenue growth is anticipated from the Friends of the Library as their operations PAGE 105 recover from the downturn of the pandemic as well as a one-time donation from the Library Foundation to help fund the Second Story and Beyond° project which is anticipated to officially open to the public in July 2023. Several additional new services will begin in FY 2022/23 including Book a Librarian, 24/7 Library Services will expand when a new library materials kiosk is installed outside Fire Station 178, the recently launched Library of Things will also be enhanced during the year. Staffing changes are also incorporated into the upcoming budget. See details of these changes in the Personnel Costs and Staffing Levels section of this message as well as the Workgroup Detail. Fire District The Fire District's mission is to serve the community through planning, promoting, and demonstrating a readiness to respond to and reduce threats to life and property through the efficient and effective delivery of emergency and non -emergency services and programs. Similar to the Library, the Fire District's main funding source for its operations is property tax revenue. As was noted previously, however, the Fire District receives a larger share of each property tax dollar (about 12.5 cents) than the City as it pre -dates the City's incorporation by many years. This is combined with statutory passthroughs from the former Redevelopment Agency along with a share of residual receipts from the County's Redevelopment Property Tax Trust Fund (RPTTF). Additionally, the Fire District's operating budget includes two Community Facilities Districts (CFDs) which collect special assessments to fund designated station operations within the city. Although the District has kept the special assessments rates flat for several years now, the revenues continue to fund a part of the District's overall operations. All combined, these property tax revenues represent about 85% of the District's operating revenues. Changes in Operating Budget - Fire District $60,000,000 $55,000,000 $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 ' $20,000,000 $15,000,000 ��1 ��1 ��1 otiol otitil otitil oti31 oti�1 otiyl oti�1 oti�1 oti�l oti�l oyol otitil o,�til ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti The Fire District's operating budget for FY 2022/23 is $53,330,660, which represents a $5.68 million or 11.9% increase over the prior year. As noted above, the budget incorporates the midyear hiring of staffing that will be needed when Fire Station 178 is opened in early FY 2023/24. Overall, the anticipated impact on the FY 2022/23 operating budget is $2.48 million. Additionally, CFD 85-1 will be funding ADA improvements for Fire Station 174 in the amount of $855,000. The Fire District's operating budget also includes additional funds to partner with the City on two key initiatives — sharing the cost of a Mechanic position with Public Works to address future vehicle maintenance needs and repairs of both the District and City fleet and continuing to fund crossing guard services as a safety measure for our residents. Additional details regarding these budgeted items can be found in the Workgroup Detail. PAGE 106 Special Districts "What I thought was so permanent fades. In the blink of an eye, there's a new life in front in my face and I know in due time, every right thing will find its right place. " — Everything Changes, from the musical, Waitress There are thirty-four special assessment districts in the city, and these districts play a key role in the City's budget. Specifically, these districts help ensure that new development pays its own way and the residents in those districts pay for the infrastructure, landscaping, and other improvements in their immediate neighborhoods. Whether the improvement is new streets and storm drains, or parks and trails, most all new development after 1985 has been part of one or more special tax districts. These Mello -Roos taxes and Lighting and Landscaping Maintenance District assessments help pay to develop and maintain the infrastructure in the community surrounding the residential areas, so the burden for that infrastructure does not fall to existing taxpayers in the city. Without these districts, the General Fund would not be able to provide as vigorous and well-rounded police services and public works as it does. Most of these districts were created prior to Proposition 218 (Prop 218) in 1996 and, therefore, currently have no index to adjust regularly for rising costs. Before Prop 218 that regular adjustment was a function of the City Council approving each year's budget and rates with the annual budget adoption to provide the services. After Prop 218 the City Council retained approval over the budget, but any change in rates required voter approval or a new voter approved measure that authorized increases. During the high growth years of 1990-2003 the continual addition of new residents in each district kept revenues growing at a steady pace. As the districts slowly built out, the improvements also began maturing and maintenance costs increased. Eventually, balancing budgets became ever more challenging, and over time, faced with the prospect of reduced services and maintenance, voters in most of the districts have been given a choice to adjust services downward to live within existing revenues or approve new assessment rates to maintain the improvements at their historical high levels of care and appearance. Consistent with the long-standing City Council policy of fiscal equity, the General Fund provides certain minimum levels of funding (as required by law in some cases) to some of the districts. The City Council, acting as the governing body, has adjusted services and maintenance levels where and when needed when the funding streams remained insufficient to cover expenses because the voters of that area decided against any increases. This primarily has occurred on the west side of town, traditional Alta Loma, where the improvements are most mature, and maintenance is relatively higher as a result. With a lack of voter interest in a revenue measure and given the increasing demand on the General Fund to fund other services, such as public safety, the list of deferred and unfunded maintenance items continues to grow. A partial list of deferred and unfunded maintenance projects includes: • Shade shelter repairs at Old Town and Golden Oak Parks • Restroom wood repair at Hermosa Park • Concrete repairs at various parks • Playground replacements at Bear Gulch, Church, Hermosa, Golden Oak, and Old Town Parks • Central irrigation system replacements at all LIVID 1 parks • Field light fixture and pole replacements at Heritage, Beryl and Red Hill Parks • Amphitheater repair and refurbishment at Red Hill Park • Pathway Lighting at Hermosa Park PAGE 107 While some long -deferred but critical projects are included in the Special Districts budgets this year, after several years of accumulating replacement resources in these funds. These important projects include: • Almond Trail Improvement Project — This project will improve the grading on the existing trail surface which has eroded and construct a concrete and cobble swales and install drought tolerant landscaping for improved drainage. Water Conservation Landscaping Renovations ($1,586,450 in LMD 2 and $700,000 in LMD 4R) — Work will continue in FY 2022/23 to remove turf and replace it with beautiful, water -wise landscaping and hardscape in the LMD 2 (Victoria) and LMD 4R (Terra Vista) neighborhoods. This is the second large-scale project since this initiative began, with subsequent phases planned over the next several years to reduce water and maintenance costs over time. Design work is also budgeted for future projects in LMD 1 (General City) LMD 6 (Caryn), at a cost of $50,000 each. • Paseo Lighting Retrofits ($250,000 in LMD 2) — This is part of an ongoing project to replace deteriorating and non-functional paseo lighting in the Victoria planned community. • Park Upgrades for LMD 2 ($250,000) — Improvements are anticipated to include upgraded shade and seating to improve the longevity and versatility of the Ellena and Vintage Parks. These costs will be reimbursed by the State Recreational Infrastructure Revenue Enhancement (RIRE) Grant program. If additional grant funding is available, more parks within LMD 2 would receive similar improvements. • Heritage Park Bridge Replacements ($1,100,000 - 55% funded by the Fire Districo - This project will replace the main drive, pedestrian and equestrian bridges that span the Demens Creek Channel, to the equestrian arenas, with one multi -use bridge. The existing aged, wood bridges need to be replaced to continue to maintain access to the park and existing trails. • Beryl Park East — The deteriorated tennis court lighting fixtures will be removed and replaced with new energy -efficient LED fixtures ($69,000 in LMD 1), improving visibility during night play and reduce maintenance. • Red Hill Park —Pathway Lighting ($200,000 in PD 85) — This project will replace pathway lights with new bases, poles, and light fixtures, providing better illumination for nighttime walking. A new approach will eventually be needed to ensure fiscal stability for the west side parks and landscape districts. In the meantime, the Public Works team will continue to work diligently to preserve and maintain these parks and green spaces to the highest level possible given current funding levels. City staff also continues to seek ways for new development that benefits from these parks to legally contribute to the appropriate west -side districts from new CFD's that are established in new development areas. For example, new contributions to the west -side districts from the new homeowners in the Empire Lakes CFD are improving fund balances in PD 85 and LMD 1 that can be used, over time, for some of the most critical infrastructure replacement. For those districts in the City where the residents have entrusted their City Council with the ability to regularly adjust the rates, the City acts as a fiscal steward of that public trust, recommending rate increases only when absolutely necessary to balance budgets and keep pace with rising commodity, utility or contract labor cost increases. The major drivers of rates continue to be water costs which have increased on average 5% a year, and contract labor costs which increase as minimum wage increases. PAGE 108 Below is a chart for each of the districts which provide for on -going maintenance and services. and their assessment rate changes. These districts are organized by their overall type (e.g. LMD for landscaping and parks, SLD for street lighting and traffic signals, PD-85 for Red Hill and Heritage Community Parks, BAD for Day Canyon Drainage area, CFD 2000-038 for Rancho Summit parks, and CFD 2018-01 for The Resort at Empire Lakes). As previously noted, the assessment rates some districts cannot be increased, and are indicated below. Fiscal Year 2022/23 Change Maximum Recommended District Assessment (%) Assessment Assessment LMD 1 LMD 2 LMD 3B LMD 4-R LMD 5 LMD 6-R LMD 7 LMD 8 LMD 9 LMD 10 SLD 1 SLD 2 SLD 3 SLD 4 SLD 5 SLD 6 SLD 7 SLD 8 BAD 91-2 PD-85 CFD 2000-03B CFD 2018-01 $92.21 $518.88 $282.24 $397.15 $56.65 $475.93 $307.05 $151.45 $311.92 $804.92 $17.77 $39.97 $47.15 $28.96 $34.60 $51.40 $33.32 $30.60 $72.17 $31.00 $1,560.43 $369.00 - $92.21 At maximum rate. 3.0% $562.85 Increased for operational costs and capital projects. 3.0% 3.0% 2.0% 3.0% $352.80 $499.32 $113.29 $475.93 $307.05 $151.45 $664.01 $1,021.79 $17.77 $39.97 $47.15 $28.96 $34.60 $51.40 $33.32 $193.75 $92.17 $31.00 $1, 560.43 $369.00 Increased for operational costs. At maximum rate. At maximum rate. Increased for operational costs and capital projects. At maximum rate. At maximum rate. At maximum rate. At maximum rate. At maximum rate. At maximum rate. At maximum rate. At maximum rate. Increased for operational costs. Increased for operational costs and future capital projects. PAGE1O9 Street Lighting Districts — Recognizing a long-term financial problem, Finance began analyzing a Street Lighting CFD for future development, which on a go -forward basis, will replace the existing street lighting districts. The primary benefit for the new Street Lighting CFD will be that the rate can be adjusted annually as operating costs increase. While the new CFD does not solve the fiscal challenges of the original SLD's, it will prevent the situation from worsening in the future. Additionally, the Street Lighting CFD will include rates for land uses which didn't exist when the street lighting districts were created, for example mixed -use and accessory dwelling units. The table below illustrates the Street Lighting CFD rates by tax zone to correspond to the eight existing SLDs: Land Use Type: SLD 1 CFD Zone 1 Single Family $17.77 per unit $22.67 per unit Land Use Type: SLD 2 CFD Zone 2 Single Family $39.97 per unit $75.17 per unit Land Use Type: SLD 3 CFD Zone 3 Single Family $47.15 per unit $47.15 per unit Land Use Type: SLD 4 CFD Zone 4 Single Family $28.96 per unit $28.96 per unit Land Use Type: SLD 5 CFD Zone 5 Single Family $34.60 per unit $63.79 per unit Land Use Type: SLD 6 CFD Zone 6 Non -Residential $51.40 per acre $51.40 per acre Land Use Type: SLD 7 CFD Zone 7 Single Family $33.32 per unit $58.64 per unit Land Use Type: SLD 8 CFD Zone 8 Single Family $30.60 per unit $37.79 per unit Additionally, in light of robust industrial development trends in recent years, Finance began analyzing the financial impacts industrial development has on City's services. A fiscal impact analysis concluded a revenue shortfall of almost $3.5 million between projected revenues from future industrial development and estimated expenditures. Resulting in approximately $12,000 per acre which would be needed to eliminate this shortfall. To determine if this mitigation amount was financially feasible and wouldn't hinder economic development, staff met with several industrial developers and brokers to discuss and evaluate market rents, property maintenance and development costs, existing and planned governmental taxes, and reasonable rates of return on investments. After these discussions, the staff determined it was financially feasible to set the rate at $5,852 per acre for industrial development. The Industrial CFD will begin to generate revenue in future years to better maintain street and roadway services and facilities, storm drain repair and maintenance, police safety calls and service, landscaping and beautifying industrial areas, and creating a capital reserve. Although the Industrial CFD rate per acre is less than the shortfall determined by the fiscal impact, the revenues will help offset the impacts of new industrial development in the City. PAGE 110 Lastly, although the City has not issued any bonded special districts in more than a decade, Finance continues to administer the debt service payments for existing districts. These existing Districts will levy special taxes for only the amount necessary to pay current and future debt service until the bonds issued by the Districts mature. The table below summarizes the maturity date for each of the bond districts: District Levy Amount Notes Bond Maturity (Fiscal Year) Masi AD93-1 - Paid -off in September 2021- - CFD 2000-01 $73,922 No change 2025/26 CFD 2000-02 $517,806 No change 2025/26 CFD 2001-03 $566,112 No change 2035/36 CFD 2001-01 $670,447 No change 2031/32 Area 1 and 2 CFD 2001-01 $61,467 No change 2031/32 Area 3 CFD 2003-01 $1,201,317 Increased 2% for debt service 2033/34 Area 1 CFD 2003-01 $205,064 Increased 2% for debt service 2033/34 Area 2 CFD 2004-01 $2,350,660 No change 2036/37 CFD 2006-01 $288,959 No change 2037/38 CFD 2006-02 $183,158 No change 2037/38 Monitoring Payment ofAnnual Assessments. The City tracks delinquencies by district on a semi-annual basis after the County provides summary information on each of the two installment payments that are due from property owners. While we have seen some increased volatility, especially for the mid -year results, which are not indicative because of a variety of reasons, overall delinquency levels are historically mild. However, it is something that will be monitored closely. Some illustrations of this dynamic are noted in the charts below for a few of the districts. CFD 2004-01: Delinquent Rate at June 30, 2.5000% 2.1795% 2.0000% 1.5000% 1.0787% 1.1243% 1.0000% 0. 991 % 0.7270% 0.4677% 0.5929% 0.6560% 0 4488% 0.5000% 0 2245% 0.3214% 0.3506% 0.17071 0.0000% 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021-B PAGE 111 CFD 2006-01: 2.0000% 8000% 1.000% .4000% 1.3140% 1.3206% 1 .2000% 1.0000% 0.8000% 0.6000% 0.4000% 0.2000'. 0.0000% 2009 2010 2011 CFD2006-02: Delinquent Rate at June 30, 0.9939% 5971% 0.5971% 0.2880% .0000% 0.0000% 0.0000% 0.0000% 0.00 % 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021-B Delinquent Rate at June 30, 3.0000% 2.8059% 2.5000% 2.0000% 1.5000% 1.054 a 1.1007% 1.0542% 1.0774% 1.0000% 0.5271 % 0.5271 % 0.5271 0.5000% - 0.000 0. 00% 0.0000% 0.000 000 0.0000% - 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021-B LMD 6: Delinquent Rate at June 30, 4.50007o 3.9232% 4.0000% 3.5000% 3.0000% 2.5000% 1970% 2.0000% 1.5000% .1602% 0.9615% 0.8066% 0.9931 % 1.0000% 0.4599% 0.6584% 0.5435% 0.6541 % 0 4818% 0.7012% 0.741 1 % 0.5000% 0.0000% 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021-B PAGE 112 Summary "If it's not right, don't do it. If it's not true, don't say it. "- Marcus Aurelius Having reached the end of this budget message, all of you who read these words have clearly exhibited a level of fortitude that would make Marcus Aurelius proud. That said, this writer takes his words above to heart and this budget message represents what is true, and right, because the residents of Rancho Cucamonga demand, and deserve, that level of discourse. This is important because although, as 2020 and 2021 both proved, conditions can change in an instant, the City budget represents a blueprint for a year and a road map of where we have come from and where we intend to try and go. Two years ago, I noted in the Budget Message that although we did not know when, we did know winter was coming, and prudent fiscal management dictated saving resources for that winter. Those who fail to prepare for winter often never see another spring. Of course, at that time, neither I nor anyone else had an idea of the pandemic winter headed our way, but the preparation laid in 2018 and 2019 served us well during the trials of 2020. As we head into FY 2022/23 and finally appear to be generally leaving the worst of the impacts of the pandemic, and accompanying fiscal downturn, the future is anything but clear. There are many headwinds including pandemic uncertainties, business closures, federal deficit driven spending, wealth disparities and sales tax shifts. But there are also many tailwinds including very strong residential and industrial investment in the city, the Brightline high speed rail from Las Vegas to Cucamonga Station, a new 20-year General Plan, and the City's traditional assets including strong schools, Victoria Gardens Mall, and a desirable residential living environment. Success in the future will continue to require Disciplined Innovation as was first noted in FY 2021/22. Attention to resources both human and fiscal. An emphasis on strategic innovation and an eye towards tactical system organization. Strong relationships both externally with key stakeholders and strong communication internally with our constituents that ensures we advance the quality of life for the community through inclusive decision making. That decision making has to be in support of a clear vision to build on our success as a world class community, to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive. In 2019, we focused on commUNITY. In 2020, we extended that focus by standing together as one Rancho Cucamonga, despite all that came our way. In 2021, we introduced the idea of innovation and discipline in key sectors to carry us thru the necessary restructuring following the seismic shifts in the economy post-COVID. FY 2022/23 only hardens our resolve to carry forward in a disciplined manner as we seek to prepare for the downturn that seems somewhat inevitable. With war, inflation, and looming deficits, the coming fiscal winter appears somewhat intimidating. But with a solid foundation, and the opportunity to prepare over the next 18-30 months, the City will carry our resolve into the future as we lay the cornerstones for an even brighter tomorrow focused on equity, sustainability, and opportunity for all. But first, we prepare for the inevitable winter we know will soon arrive. "Change is the law of life. And those who look only to the past or present are certain to miss the future." - John F. Kennedy PAGE 113 City Council Leadership 'Anyone can steer the ship, but it takes a leader to chart the course. Leaders who are good navigators are capable of taking their people just about anywhere.' -John C. Maxwell Development of the City of Rancho Cucamonga into the jewel of the Inland Empire did not happen by accident. It occurred by design and intentional efforts on the part of the City's top-level leadership — the City Council. Through the tireless efforts of past and present council members, Rancho Cucamonga has truly become a great city in which to live, work, and play. With a mindset on continuous improvement, the City Council holds an annual workshop to review and develop meaningful goals for the future that are in line with the City's mission, vision, and values. Current Council Goals. In the Spring of 2021, the City Council updated the list of goals to be accomplished over the next three years. Being mindful of the multi -year efforts involved in accomplishing these goals, the City Council determined to not set any new goals in 2022 and, instead, directed staff to continue to work on completing the following priority projects: • Central Park Dog Park: With groundbreaking occurring in May 2022, the City will build a dog park in Central Park. o Construction timeline: April 2022 to October 2022 o Project cost: $3,924,000 (offset by grant funding) • Etiwanda Avenue Grade Separation: Build bridge overcrossing and roadway widening to improve safety and traffic circulation, reduce vehicle miles traveled, and reduce greenhouse gasses. o Construction timeline: December 2022 to December 2024 o Project cost: $75,150,000 (offset by grant funding) • 81h Street Station 178 & 9/11 Memorial Park: Construct a new fire station and 9/11 Memorial Park, partially funded through donations. o Construction timeline: April 2022 to August 2023 o Project cost: $18,900,000 • Family Resource Center Remodel: HVAC, lighting, and aesthetic upgrades to enhance the building and modernize the facilities for users. o Construction timeline: July 2022 to December 2022 o Project cost: $775,000 (offset bygrant funding) • Paul A. Biane Library -Second Story and Beyond(g) Project: Build an interactive discovery space combined with traditional library services. This is anticipated to be a regional draw that will provide additional visitors to both the Victoria Gardens Shopping District and the Lewis Family Playhouse. o Construction timeline: November 2019 to July 2023 o Project cost: $8,900,000 (offset by grant funding) Advanced Traffic Management Systems (ATMS) Phase 2: Installation of ATMS, implementing traffic signal coordination timing to improve monitoring, retiming, and coordination of the system on portions of Milliken Avenue, 19th Street, Arrow Route, Rochester Avenue, and Day Creek Boulevard. o Construction timeline: April 2023 to September 2023 o Project cost: $7,802,000 PAGE 114 • 8th Street Affordable Housing: Pilot project to evaluate the use of 3D printing and other emerging construction methods to provide owner -occupied housing with wrap -around services that meet the City's affordable housing needs. o Construction timeline: October 2023 to June 2027 o Project cost: $2,300,000 (Ci" share) Automated License Plate Reader (ALPR) Cameras: Adding ALPR cameras to the three intersections to have ALPR cameras in locations that will help deter criminal activity in the City and to detect suspect and stolen vehicles. o Construction timeline: September 2022 to March 2023 o Project cost: $328,100 HART District: Create a hub for first -of -its -kind multi -modal transit and contemporary living with improved Metrolink access; more frequent Metrolink service; Bus Rapid Transit aka West Valley Connector; a transit connection, ideally through an underground transit tunnel, to both the Ontario International Airport and the area of Haven and Arrow; Automobile/ride share pickup/drop off spot; the 6th Street Bicycle Track; and high-speed rail connecting Las Vegas to the HART District. o Construction timeline: Ongoing o Project cost: To be determined Mission Statement. The City Council mission statement establishes our organization's purpose and serves as a focal point for current and future endeavors. The Mission Statement succinctly sets out the organization's everyday work focus: Ensure and advance the quality of life for the community through inclusive decision making. Vision Statement. All World Class organizations also have a clearly defined vision. A vision statement defines the target outcomes for an organization with respect to those things it seeks to accomplish in the near future. For Rancho Cucamonga: Our vision is to build on our success as a world class community, to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive. Council Core Values. Goals, Mission and Vision statements do not exist in a vacuum. It is critical they are surrounded by core values. Core values that we hold individually are a set of fundamental beliefs, ideals or practices that inform how you conduct your life, both personally and professionally. Businesses can also have and maintain core values. These can help an organization determine how to allocate resources, make important decisions, and grow. Rancho Cucamonga's core values include: • Providing and nurturing a high quality of life for all. • Promoting and enhancing a safe and healthy community for all. • Building and preserving a family -oriented atmosphere. • Intentionally embracing and anticipating the future. • Equitable prosperity for all. • Working together cooperatively and respectfully with each other, staff, and all stakeholders. • Continuous improvement. • Actively seeking and respectfully considering all public input. "All" is meant to be inclusive of residents, businesses, non -profits, schools, other government institutions — truly all Rancho Cucamonga stakeholders. PAGE 115 FY 2021/22 Awards Received • American Heart Association's Mission: Lifeline EMS Silver Plus Award for the Rancho Cucamonga Fire District. This is the American Heart Association's program that recognizes EMSAgencies for their quality of care for STEMI and Acute Coronary Syndrome (ACS) (heart attack) patients • Award received from The Inland Empire Economic Partnership/Solar Consortium for our Accelerated Appro val of Solar Applications and Permit Issuance • Certificate of Achievement for Excellence in Financial Reporting for the Fiscal Year Ended June 30, 2020 • Distinguished Budget Presentation Award for the Fiscal Year Beginning July 1, 2021 • National Procurement Institute 2021 Achievement of Excellence in Procurement Award Winner • Ranked 5th nationally among similar size cities for the Center for Digital Government 2021 Digital Cities Survey • CompTIA's Public Technology Institute 2021 Solutions Award winner among similar sized public agencies for our Data Breach Emergency Management Tabletop Exercise • American Public Power Association's (APPA) Safety Award of Excellence for safe operating utility practices for 2021 • Inland Empire Economic Partnership (IEEP) 2021 "Turning Red Tape Into Red Carpet" Honorable Mention Awards: • Arts Innovation — Los Amigos Neighborhood Traffic Safety and Community Art Project • Real Estate Redevelopment and Reuse — Comar Rancho 2.0 • Innovation Use of Technology — 24/7 Library and Drone Inspection Project • Solar Valley Award for our expedited solar permitting process at the 7th Annual UCR Solar Conference • Chino Basin Water Conservation District IGVP Unique Users 2021 Award PAGE 116 a 0 k GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Rancho Cucamonga California For the Fiscal Year Beginning July 01, 2021 Emecutive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Rancho Cucamonga, California for its annual budget for the fiscal year beginning July 1, 2021. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, operations guide, financial plan, and communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements and will be submitted to GFOA to determine its eligibility for another award. PAGE 117 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 118 RANCHO CUCAMONGA CALIFORNIA GENERAL INFORMATION PAGE119 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 120 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Officials City Council Name Term Expires L. Dennis Michael Mayor 2022 Lynne Kennedy Mayor Pro -Tern 2024 Ryan Hutchison Council Member 2022 Kristine Scott Council Member 2022 Vacant Council Member 2024 Administration and Department Heads City Manager John R. Gillison Assistant City Manager Elisa C. Cox Deputy City Manager/Administrative Services Lori Sassoon Deputy City Manager/Civic and Cultural Services Vacant Deputy City Manager/Economic and Community Development Matt Burris City Attorney Nicholas R. Ghirelli City Clerk Janice C. Reynolds City Treasurer Jim Harrington Animal Services Director Veronica Fincher City Clerk Services Director Linda Troyan Community Services Director Jennifer Hunt-Gracia Engineering Services Director/City Engineer Jason Welday Finance Director Tamara L. Oatman Finance Director Noah Daniels Fire Chief Mike McCliman Human Resources Director Robert Neiuber Innovation and Technology Director Shelly Munson Library Director Julie Sowles Planning and Economic Development Director Vacant Police Chief Ernie Perez Public Works Services Director Bill Wittkopf PAGE 121 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 122 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Organization Chart Citizens of Rancho Cucamonaa City Clerk I I City Council I I City Treasurer city Attornev City Manager Administrative Civic and Police Economic and Services Cultural Services Department Community Development Finance Community Fire Services District Animal Human Library Resources Services Services Records Community Innovation and Technoloav Manaaement Improvement Building and ifety Services FingineeringPlanning Public Works Services Services PAGE 123 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 124 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Functional Units by Fund Type General Fund $107,532,940 Governance Police Animal Care and Services Administrative Services Finance Human Resources Innovation and Technology Economic and Comm. Dev. Building and Safety Services Engineering Services Planning Public Works Services Community Services Community Improvement Other General Funds Governance Comm Dev Technical Services Police Reimb SUCounty Parking Cit Law Enforcement Reserve Traffic Safety Administrative Services Benefits Contingency Capital Reserve Human Resources Capital Reserve Economic and Comm. Dev. Comm Dev Technical Services City Technology Fee Building and Safety Services Comm Dev Technical Services City Technology Fee Mobile Home Park Program SB1186 CertAccess Special Prog Engineering Services Comm Dev Technical Services City Technology Fee Capital Reserve Planning Comm Dev Technical Services City Technology Fee Public Works Services CVWD Reimbursements Capital Reserve Community Services Capital Reserve Fiscal Year 2022/23 ;M�F Adopted Budget $352,128,240 Special Revenue Funds $201,471,780 Assessment Districts Admin SLD #7 North Etiwanda AB2766 Air Quality Improvement SLD #8 South Etiwanda Public Art Trust Fund State Gas Tax Beautification Measure 11990-2010 Park Land Acquisition Measure 12010-2040 Drainage Fac/General Road Maint & Rehab Acct Community/Rec Center Develp SB 1 - Tcep Drainage-Etiwanda/San Sevaine Integrated Waste Management Etiwanda Drainage Proposition 1 B State Funding Park Improvement State Asset Seizure Park Development Ca Asset Seizure 15% South Etiwanda Drainage Citywide Infrastructure Impry Library Impact Fee Community Develop Blk Gmt Transportation Pedestrian GranUArt 3 Animal Center Impact Fee Ca Recyc/Litter Reduction Gmt Lower Etiwanda Drainage Used Oil Recycling Program Police Impact Fee State Grants Fund Underground Utilities Federal Grants Fund LMD #1 General City Library Fund LMD #2 Victoria Ca State Library LMD #313 Medians Staff Innovation Fd (Ca St Lb) LMD #4R Terra Vista Library Capital Fund LMD #5 Andover COPS Program Grant -State LMD #6R Caryn Community Homeland Security Grant -Police LMD #7 North Etiwanda Emergency Mgmt Performnce Gmt LMD #8 South Etiwanda Housing Successor Agency LMD #9 Lower Etiwanda EIFD LMD #10 Rancho Etiwanda AD 91-2 Redemption -Day Canyon LMD 1 Cap Replacement Fund PD 85 Capital Replacement Fund General City Street Lights PD 85 Redemption Fund SLD #1 Arterial CFD 2000-03 Park Maintenance SLD #2 Residential CFD 2017-01 No. Etiwanda SLID #3 Victoria CFD 2018-01 Empire Lakes SLD #4 Terra Vista Fire Fund SLD #5 Caryn Community Community Facilities Dist 85-1 SLID #6 Industrial Area Community Facilities Dist 88-1 Capital Projects Funds $0 Enterprise Funds $20,619,180 Sports Complex Municipal Utility Utility Public Benefit Fiber Optic Network Internal Service Funds Equipment/Vehicle Replacement Computer Equip/Tech Replacemt PAGE 125 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 126 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Snapshot of the City General Information: The City of Rancho Cucamonga currently has an estimated population of 174,476 and encompasses approximately 46.50 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 includes a diverse business base of office, light manufacturing and distribution, and retail which emphasizes the City's efforts at attracting and retaining sales tax generating businesses to help provide a stable 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 it operates under the Council -Manager form of city government. The City officials elected at large include a Mayor, a City Clerk and a City Treasurer. Effective December 7, 2016, the four Council members O are elected by geographic districts. Districts 1 and 4 held elections in November 2020. Districts 2 and 3 will hold Q elections in 2022. 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 Q serve as Mayor or as Council members. The Mayor and City Council appoint the City Manager and City Attorney. Population by Calendar Year (per California State Department of Finance): 2010-178,904 2011-169,498 2012-171,058 2013-172,299 2014-174,064 2015-175,251 2016-177,324 2017-176,671 2018-179,412 2019-175,522 2020-175,131 2021-174,476 Number of Registered Voters (per San Bernardino County Registrar of Voters): 105,285 Capital Asset Statistics (per June 30, 2021 Annual Comprehensive Financial Report): Police: Fire: Stations: 1 Fire Stations: 7 Patrol units: 63 Public Works: Parks and Recreation: Streets (miles): 537 Parks: 30 Streetlights: 17,019 Acreage: 346 Traffic signals: 238 Community centers: 6 PAGE 127 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Population by Age - 2010 (Census), 2021 (est), and 2026 (est) 2010 Population by Age Total 165,549 0-4 6.2% 5-9 6.8% 10 - 14 7.7% 15 - 24 15.6% 25 - 34 14.4% 35 - 44 15.0% 45 - 54 15.7% 55 - 64 10.8% 65 - 74 4.7% 75 - 84 2.3% 85 + 0.9% 2021 Population by Age T ota I 176,870 0-4 5.7% 5-9 6.0% 10 - 14 6.2% 15 - 24 12.7% 25 - 34 17.1% 35 - 44 14.3% 45 - 54 12.9% 55 - 64 12.6% 65 - 74 8.3% 75 - 84 3.2% 85 + 1.1% 2026 Population by Age T ota I 182,354 0-4 5.8% 5-9 5.8% 10 - 14 6.0% 15 - 24 11.1% 25 - 34 16.3% 35 - 44 16.9% 45 - 54 12.1% 55 - 64 11.4% 65-74 9.1% 75 - 84 4.4% 85 + 1.2% Source: Esri Community Profile (U.S. Census Bureau, Census 2010 Summary File 1. Esri forecasts for 2021 and 2026. Esri converted Census 2000 data into 2010 geography.) PAGE 128 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Educational Attainment — Current Year 2021 Population 25+ by Educational Attainment Total 122,904 Less than 9th Grade 3.0% 9th - 12th Grade, No Diploma 5.0% High School Graduate 16.7% GED/Alternative Credential 2.4% Some College, No Degree 25.4% Associate Degree 10.3% Bachelor's Degree Graduate/Professional Degree 22.7% 14.6% PAGE 129 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Principal Employers — Current Year and Nine Years Ago* 2021 2012 Percent of Percent of Number of Total Number of Total Employer Employees, Rank Employment Employees, Rank Employment Inland Empire Health Plan 2450 1 2.71% n/a n/a n/a Chaffey Community College 1335 2 1.48% 1674 1 2.38% Etiwanda School District 1025 3 1.14% 1298 2 1.84% Amphastar Pharmaceutical 880 4 0.97% n/a n/a n/a Alta Loma School District 660 5 0.73% 740 4 1.05% Central School District 545 6 0.60% 500 6 0.71% West Valley Detention Center 520 7 0.58% n/a n/a n/a City of Rancho Cucamonga 491 8 0.54% 839 3 1.19% Walmart 375 9 0.42% 339 9 0.48% Coca-Cola Bottling Co. 354 10 0.39% n/a n/a n/a Kindred Hospital Rancho 343 11 0.38% n/a n/a n/a Macy's 335 12 0.37% 500 5 0.71% Bass Pro Shops n/a n/a n/a 472 7 0.67% Schlosser Forge Company n/a n/a n/a 348 8 0.49% Nong Shim n/a n/a n/a 330 10 0.47% Note: "Total Employment" as used above represents the total employment of all employers located within City limits. 'Includes full-time and part-time employees. * Only the top ten employers for each year presented have data displayed. If a company did not rank in the top ten employers for both years presented, then one of the two years will state "n/a". Source: June 30, 2021 Annual Comprehensive Financial Report PAGE 130 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Principal Sales Tax Remitters — Current Year and Nine Years Ago 2021 2012 Business Name Business Category Business Name Business Category Bass Pro Shops Outdoor World Best Buy Carbon 38 Cmc Steel California Costco Crossroads Equipment Lease & Fin Home Depot Huttig ICL Performance Products Jerome's Living Spaces Furniture Lowes Macys Monoprice Parallon Supply Chain Solutions Ralphs Schwarz Paper Company Scientific Games Shell Stater Bros Target Tesla Motors Total Wine & More Walmart Walters Wholesale Electric Sports Goods/Bike Stores Electronics/Appliance Stores Women's Apparel Heavy Industrial Discount Department Stores Trailers/Auto Parts Building Materials Building Materials Drugs/Chemicals Home Furnishings Home Furnishings Building Materials Department Stores Fulfillment Centers Medical/Biotech Grocery Stores Light Industrial/Printers Light Industrial/Printers Service Stations Grocery Stores Discount Department Stores New Motor Vehicle Dealers Convenience Stores/Liquor Discount Department Stores Plumbing/Electrical Supplies Firms listed alphabetically Source: June 30, 2021 Annual Comprehensive Financial Report Ameron International Apple Bass Pro Shops Outdoor World Best Buy Chevron Circle K Circle K 76 Costco Day Creek Arco Day Creek Shell Haven Mobil Home Depot JC Penney Living Spaces Furniture Lowes Macys Monoprice NIC Partners Novartis Animal Health Sears Sharp Electronics Shell Southwire Target Walmart Contractors Electronics/Appliance Stores Sporting Goods/Bike Stores Electronics/Appliance Stores Service Stations Service Stations Service Stations Discount Department Stores Service Stations Service Stations Service Stations Building Materials Department Stores Home Furnishings Building Materials Department Stores Fulfillment Centers Electrical Equipment Medical/Biotech Department Stores Office Equipment Service Stations Energy/Utilities Discount Dept Stores Discount Dept Stores PAGE 131 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 132 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Budget Guide The purpose of the City of Rancho Cucamonga's budget is to serve as a 'blueprint" for providing City services and as a working financial plan for the fiscal year. It also represents the official organization plan, by which, City policies, priorities, and programs are implemented. It provides the means to communicate to the residents, businesses, and employees how the City's financial sources are used to provide services to the community. The budget includes both the operating costs to manage the City and the capital improvement projects that the City plans to undertake during the fiscal year. The budget is organized by fund, by department, and by account. A fund is defined as an autonomous accounting entity, established in accordance with legal and professional accounting standards, with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and balances. Funds are used to segregate the various financial activities of a governmental entity and to demonstrate compliance with specific regulations, restrictions, or limitations (i.e., demonstrating that restricted revenues are spent only for allowed purposes). A department (e.g., Public Works Services) is an organizational unit with divisions (e.g., City Facilities Maintenance). "Line" accounts provide the details of the type of expenditure that each department/division spends — e.g., salaries, benefits, supplies, and so forth. The budget document can be broken down into the following sections: Introduction: This section includes the City Manager's executive summary to the City Council and describes what is in the budget, including budget issues and policies that lead to the development of the budget. It also includes the City's GFOA Distinguished Budget Presentation Award. General Information: This section includes a listing of City Officials; a City-wide Organization Chart; a Functional Units by Fund Type chart; various demographic and economic data for the City; a Budget Guide; and a description of the Budget Process. Summaries of Financial Data: This section provides a variety of financial analyses such as multi -year revenue comparisons for the operating budget and the total budget; multi -year expenditure comparisons for the operating budget and the total budget; and the beginning and ending fund balances for each fund. Departmental Budget Details: This section divides the document by department. It starts with the City Council. The reader will find a narrative of the department describing each division and each program within that department; current year budget highlights; multi -year comparisons of expenditures by funding source and category; multi -year summaries of budgeted full- and part-time staffing; performance statistics; and services to the community. Capital Improvement Program: This section provides a summary of the capital improvement projects planned for the year including their descriptions, funding sources, and the estimated cost of each project. Appendix: This section provides financial policies for the City, calculation of the City's legal debt margin, a summary of the City's debt service obligations, a glossary of budget terms, a list of acronyms, and a description of funds by fund type. PAGE 133 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Budget Process The City's budget process begins in January. The City Manager outlines the goals and directives for the development of the coming year's budget based on the results of the semi-annual Council goal setting workshops. Finance distributes the budget calendar, instructions, forms, and budget worksheets to the departments. Public Works Services coordinates the departmental building modification and vehicle replacement requests. Engineering coordinates the capital improvement project requests. After the departments have input their budget requests, Finance compiles the data and calculates the total amount requested including estimated revenues and projected fund balances. The City Manager and Finance Director hold departmental budget meetings. Subsequently, the City Manager makes his recommendations and Finance prepares the proposed budget document. The City Manager submits the proposed budget to City Council. The Council conducts a budget study session; sets a public hearing; and adopts the budget prior to the beginning of the fiscal year. After the budget is adopted, staff integrates the budgetary data into the City's accounting system. Month - end reports are distributed to the departments to monitor budget performance throughout the year. Capital Improvement Projects Budget Process: The City maintains a rolling Five -Year Capital Improvement Program (CIP). In February each year, the Engineering Services Department solicits proposals from the other City departments for inclusion in the coming year's capital improvement projects budget. Around the same time, the Finance Department provides Engineering Services the estimated fund balances available for appropriation for CIP. These fund balances usually come from Special Revenue Funds and Capital Projects Funds. Both these fund types are earmarked for specific uses. Engineering Services staff then works with each Department to prepare a digital Capital Improvement Project form, which provides detailed information about the proposed capital improvement project. Typically, a project costing $5,000 or more (with some exceptions depending on the type of project) is categorized as a capital improvement project. During the departmental budget meetings, the City Manager and staff conduct a "walkthrough" of the various proposed projects. After the City Manager's evaluation of what will be included in the proposed budget, the CIP is submitted to the Planning Commission to determine if the projects conform to the General Plan. Budget amendments: Supplemental appropriations, when required during the fiscal year, require approval by the City Council. Although supplemental appropriations can occur throughout the fiscal year, a comprehensive update to budgeted figures occurs once per year as part of the Amended Budget process which is presented to the City Council in May each fiscal year. Budget changes within each department or between accounts are approved by the City Manager and/or the respective department head depending on the dollar threshold of the budget change. Basis of budgeting: The City uses the modified accrual basis in budgeting governmental funds. This means that obligations of the City, including outstanding purchase orders, are budgeted as expenses and revenues are recognized when they are both measurable and available to fund current expenditures. For proprietary funds, the budget is prepared on a full accrual basis. This means expenses are recognized when incurred and revenues are recognized when due the City. Depreciation expense is not included in budgeting for proprietary funds, but the full purchase price of equipment is included in the budget. PAGE 134 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Budget Process Basis of accounting: The City uses the modified accrual basis of accounting for governmental funds. Revenues are recorded when measurable and available to fund current expenditures. Expenditures are recorded when the services have been substantially performed or the goods have been received and the liabilities have been incurred. The City's proprietary funds use the full accrual basis of accounting; revenues are recorded when earned and expenses are recorded when incurred. Budgetary control is maintained at the department level within each fund. The City also maintains an encumbrance accounting system budgetary control. Estimated purchase amounts are encumbered prior to the release of purchase orders to vendors. At fiscal year end, all operating budget appropriations lapse. Open encumbrances are reported as reservations of fund balances at fiscal year end. Budgetary Data: Annual budgets are legally adopted for all funds on a basis consistent with generally accepted accounting principles, except for the following funds for which no budget is proposed for FY 2022/23: Special Revenue Funds: AB 2928 Traffic Congestion Relief Fire Technology Fee Various Drainage Funds Capital Projects Funds: AD 82-1, AD 84-1 Enterprise Funds: RCMU Capital Replacement Etiwanda No. Equestrian Facilities CFD 2018-01 Capital Reserve Various Grant Funds CFDs 2000-01, 2001-01, 2003-01, 2004-01, 2006-01, 2006-02 RCMU Cap and Trade The following Flow Chart describes the City's annual budget process. PAGE 135 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Budget Process Flow Chart January FINANCE A n Ayze and Project Early January Revenue Esxinnates BIDET KICK-OFF February FINANCE PresentMid-Year Budget Review March/April April/May FINANCE CITY MANAGER/ FINANCE DIRECTOR Prepare Proposed Budget Meetings with Sudget Departments may J CITY MANAGER Submit Proposed Budget to City Council June 2, 2022 CITY COUNCIL/ CITY MANAGER Conduct Budget Study Session February DEPARTMENTS Submit Budget Requests to Finance Department February/March FINANCE Review and Analyze Budget Requests/ Finalize Revenue Projections May ENGINEERING/ PUBLIC WORKS CIP presented to Planning Commission June 16, 2022 CITY COUNCIL Mold Public Hearing and Adopt Budget PAGE 136 RANCHO CUCAMONGA CALIFORNIA SUMMARIES OF FINANCIAL DATA PAGE 137 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Summary — Operating Budget 2021/22 2022/23 2020/21 Adopted Adopted Description Actual Budget Budget Revenues By Category: Taxes Licenses & Permits Fines & Forfeitures Use of Money & Property Charges for Services Intergovernmental Other Transfer In Total Revenues Expenditures By Department: Governance: City Council City Clerk City Treasurer City Management Total Governance Public Safety: Fire District Police Animal Care Services Community Improvement Total Public Safety Civic and Cultural Services: Records Management Community Services Library Services Total Civic and Cultural Services Administrative Services: Administration/General Government Finance Human Resources Innovation and Technology Total Administrative Services Economic and Community Development: Administration Building and Safety Services Engineering Services Planning Public Works Services Total Economic and Community Development Total Expenditures Excess of Revenues Over (Under) Expenditures See Notes to FinanciaiSummary $ 121,881,123 5,640,647 1,286,378 2,915,405 4,237,507 255,652 5,680,180 6,288,590 $ 148,185,482 $ 115,581 2,036 10,207 1,934,553 $ 2,062,377 $ 44,083,128 42,911,856 2,399,151 632,401 $ 90,026,536 $ 560,600 3,459, 866 4,961,522 $ 8,981,988 $ 8,430,463 1,778,366 833,689 3,669,034 $ 14,711,552 $ 691,720 1,718,897 2,252,089 1,672,981 9,219,777 $ 15,555,464 $ 131,337,917 $ 16,847,565 $ 122,416,280 4,582,420 1,152,750 1,891,230 7,448,480 232,580 6,505,660 3,898,110 $ 148,127,510 $ 137,600 1,980 6,140 2,247,980 $ 2,393,700 $ 47,644,950 46,958,580 3,189,380 849,820 $ 98,642,730 $ 519,850 8,641,020 5,604,780 $ 14,765,650 $ 7,330,180 1,977,290 895,190 4,159,040 $ 14,361,700 $ 886,470 1,911,330 2,569,690 1,996,980 10,881,890 $ 18,246,360 $ 148,410,140 $ (282,630) $ 137,389,640 5,010,090 1,452,280 1,955,800 7,271,930 299,940 7,456,140 5,379,970 $ 166,215,790 $ 128,250 2,010 27,890 2,397,720 $ 2,555,870 $ 53,330,660 48,954,570 3,650,100 874,930 $ 106,810,260 $ 1,108,730 9,779,230 6,953,610 $ 17,841,570 $ 9,894,550 2,280,410 1,073,880 4,857,890 $ 18,106,730 $ 1,460,730 2,422,190 3,373,990 2,207,100 13,038,770 $ 22,502,780 $ 167,817,210 $ (1,601,420) PAGE138 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Summary — All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget Revenues By Category: Taxes Licenses & Permits Fines & Forfeitures Use of Money & Property Charges for Services Intergovernmental Development Fees Other Transfer In Total Revenues Expenditures By Department: Governance: City Council City Clerk City Treasurer City Management Total Governance Public Safety: Police Fire District Animal Services Community Improvement Total Public Safety Civic and Cultural Services: Records Management Community Services Library Services Total Civic and Cultural Services Administrative Services: Administration/General Government Finance Human Resources Innovation and Technology Total Administrative Services Economic and Community Development: Administration Building and Safety Services Engineering Services Planning Public Works Services Total Economic and Community Development Total Expenditures Excess of Revenues Over (Under) Expenditures See Notes to Financia/Summary $ 152,052,669 5,727,921 1,320,787 3,448,832 18,543,517 26,031,374 12,460,768 9,454,712 18,831,889 $ 247,872,469 $ 115,581 2,036 10,207 1,945,503 $ 2,073,327 $ 47,582,961 52,266,032 2,399,519 632,402 $ 102,880,914 $ 560,600 3,810,385 5,341,512 $ 9,712,497 $ 23,311,165 4,661,061 833,689 5,212,367 $ 34,018,282 $ 2,444,699 1,750,796 40,434,197 3,804,941 25,561,243 $ 73,995,876 $ 222,680,896 $ 25,191,573 $ 149,536,780 4,674,740 1,187,850 5,866,910 23,133,320 45,539,520 9,449,930 7,983,210 10,735,290 $ 258,107,550 $ 137,600 1,980 6,140 2,247,980 $ 2,393,700 $ 48,527,460 66,790,890 3,189,440 849,820 $ 119,357,610 $ 519,850 9,741,450 6,868,180 $ 17,129,480 $ 19,750,530 8,033,830 895,190 5,159,950 $ 33,839,500 $ 1,133,920 1,949,420 56,839,510 4,223,110 31,108,200 $ 95,254,160 $ 267,974,450 $ (9,866,900) $ 167,622,130 5,102, 320 1,486,090 5,807,940 24,299,800 79,841,920 5,955,670 8,769,750 12,690,250 $ 311,575,870 $ 128,250 2,010 27,890 2,397,720 $ 2,555,870 $ 50,379,860 73,686,450 3,670,730 874,930 $ 128,611,970 $ 1,108,730 12,213,210 10,883,910 $ 24,205,850 $ 25,277,680 5,683,650 1,073,880 11,474,730 $ 43,509,940 $ 2,370,950 2,487,870 109,780,820 3,723,050 34,881,920 $ 153,244,610 $ 352,128,240 $ (40,552,370) PAGE 139 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Notes to Financial Summary The accompanying Financial Summary reports provide a snapshot of the City of Rancho Cucamonga, California's operating budget as well as the budget for the organization as a whole. The City's operating budget is comprised of the General Fund (Fund 001), the Fire District Operational Funds (Funds 281, 282, and 283), and the Library Fund (Fund 290). Financial Summary — Operating Budget: 2020/21 Actual: Overall, for the Operating Budget, revenues were higher than anticipated as the City navigated through the economic impacts of the COVID-19 pandemic. Revenues exceeded budget in the areas of sales tax, property tax, TOT, development fees, business licenses, and parking citations. While part of the positive variance was due to conservative budgeting associated with the pandemic, other items are noteworthy. This includes higher than anticipated sales tax receipts from the countywide use tax pool after a recent legislative change resulted in State taxation of additional internet purchases, and as more California consumers shifted to online shopping to reduce their exposure to possible illness during the health crisis. Towards the end of the fiscal year the City's local economy began to emerge from COVID-19 and experienced positive returns from most of the general consumer businesses. Additionally, building permit activity increased due to more small permits with home remodeling during the stay-at-home orders. Interest earnings on the City's and Fire District's Section 115 Trusts also resulted in positive budget variances. However, the net change in unrealized gain/loss on investments from the prior year to the current year offset these positive variances slightly. Offsetting these positive budget variances for revenues were negative budget variances for reimbursements from other funds, other revenue, and non -abated reimbursements. Positive variances on the expenditure side were due to less than anticipated expenditures for the City's public safety contract, other contract services, and labor costs. Another contributing factor to the overall positive variance in expenditures was the differences in budgetary accounting versus GAAP accounting methods. Certain transactions were budgeted to authorize the spending (e.g., debt service payments); however, in the final accounting, these transactions only affected the balance sheet not the statement of revenues and expenditures. 2021/22 Adopted and 2022/23 Adopted: The City's goal is to adopt a balanced Operating Budget, which can include the use of available fund balance. For FY 2021/22, the General Fund adopted a balanced budget, and the Library Fund had a budgeted contribution to reserves in the amount of $377,180. The CFD 85-1 Fund included the use of $659,810 in reserves to fund operations as the District continues to keep assessment rates flat for the City's residents. For FY 2022/23, the CFD 85-1 Fund budget includes the planned use of reserves in the amount of $1,621,110 to fund operations as well as capital improvements to one of the District's fire stations. All other Fire District Operational Funds, the General Fund, and the Library Fund were balanced without the usage of reserves for the FY 2022/23 Adopted Budget. Staffing previously cut because of the COVID-19 pandemic was restored in the FY 2022/23 Adopted Budget. Three new positions were also added for the Police Department. Additionally, the Fire District is funding the hiring of three Firefighters, three Engineers, and three Captains for half of the fiscal year in anticipation of the opening of a new fire station in FY 2023/24. PAGE 140 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Notes to Financial Summary Financial Summary — All Funds: 2020/21 Actual: Revenues increased overall by $24,173,893 due to several factors in addition to those discussed above in the Operating Budget. Post -RDA property taxes increased due to a change in the allocation methodology for distributing residual tax increment from former Redevelopment Agencies by the County of San Bernardino. As a result of the change, the Fire District now receives a share of the residual receipts, which resulted in an increase of $7,538,556. The City received $5,665,791 of Federal grant funding related to the Coronavirus Aid, Relief, and Economic Security Act or the CARES Act during FY 2020/21. This included $2,167,193 used to provide rent relief and to support City operations and $3,498,598 used for eligible capital projects that meet the criterion for the CARES Act. Development fees outside of the Operating Budget increased $3,633,145 primarily in the Transportation Fund due to increased development activity. Transfers in increased $5,518,083 due to the reimbursement of Public Safety Facility costs in the Law Enforcement Reserve Fund from positive operating results and grant reimbursements to the General Fund. Expenditures increased $26,218,683 overall. Public safety expenditures increased $11,870,598 due to a $3,886,895 increase in the City's contract with the San Bernardino County Sheriff's Department and a $7,983,368 increase in Fire District expenditures primarily due to construction of the Public Safety Facility. Community Services expenditures decreased $6,850,591 due to the prior year close out of the Department's two special funds into the General Fund through operating transfers totaling $2.2 million, combined with reduced operations and staffing reductions in response to the pandemic. Administration/General Government increased $9,231,982 primarily due to expenditures related to the Federal grants received in the amount of $5,730,616. Engineering Services increased $12,121,027 due to various capital projects along with a transfer between the RCMU operating fund and its Cap and Trade Fund. 2021/22 Adopted and 2022/23 Adopted: The Operating Budget is incorporated into this schedule. In addition to the discussion noted above regarding the Operating Budget, many of the other City funds have capital outlay expenditures budgeted which are funded by resources accumulated over a period of time. This can result in overall expenditures exceeding revenues in any given year, depending on the level of capital improvement activity. The FY 2021/22 Adopted Budget included funding for the Etiwanda Grade Separation project in the amount of $12,500,000. Funding for this project is $62,350,000 for FY 2022/23. The Capital Improvement Program (CIP) section of this document details out the projects budgeted for FY 2022/23 and includes the funding sources. Some of the other larger items included in the CIP include: Cultural Center -Courtyard Redesign ($3,120,000), Advance Traffic Management System -Phase 2 ($7,260,500), Amethyst Avenue Fire Station 171 ($11,550,000), Paul A. Biane Library - Second Story and Beyond Project ($5,299,340), and Civic Center HVAC-Plant Replacement ($2,300,000). PAGE 141 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Budget Summary Estimated Spendable Fund Balances. July 1, 2022 Estimated Revenues: Taxes Property Tax** Sales Tax Transient Occupancy Tax Admissions Tax Franchise Fees Subtotal -Taxes Licenses & Permits Fines & Forfeitures Use of Money & Property Charges for Services Intergovernmental Development Fees Other Transfer In Total Estimated Revenues Estimated Expenditures: Personnel Services Operations & Maintenance Capital Outlay Debt Service Cost Allocation Transfer Out Total Estimated Expenditures Budgeted Increase (Decrease) in Spendable Fund Balances Estimated Spendable Fund Balances, June 30, 2023 Fire District Operating General Operating Library Budget* Fund Funds Fund Subtotal $ 37, 020, 684 $ 46, 680, 704 $ 10, 460, 472 $ 94,161, 860 $ 35, 263, 500 $ 45, 217, 590 $ 5,709,600 $ 86,190, 690 37, 974, 850 - - 37, 974, 850 5,149,180 - - 5,149,180 3,640 - - 3,640 8,071,280 - - 8,071,280 86,462,450 45,217,590 5,709,600 137,389,640 4,993,590 16,500 - 5,010,090 1,304,280 148,000 - 1,452,280 1,578,640 304,510 72,650 1,955,800 7,142, 230 1,800 127,900 7,271,930 276,940 - 23,000 299,940 3,958,680 2,457,310 1,040,150 7,456,140 1,816,130 3,563,840 - 5,379,970 $ 107, 532, 940 $ 51, 709, 550 $ 6,973,300 $ 166, 215, 790 $ 36, 865, 060 $ 34,113, 220 $ 4,123, 300 $ 75,101, 580 72, 787,150 14, 398, 610 1,841,000 89, 026, 760 610,000 855,000 189,310 1,654,310 106,450 399,990 - 506,440 (6,942,050) - - (6,942,050) 4,106, 330 3,563,840 800,000 8,470,170 $ 107, 532, 940 $ 53, 330, 660 $ 6,953,610 $ 167, 817, 210 $ - $ (1,621,110) $ 19,690 $ (1,601 $ 37,020,684 $ 45,059,594 $ 10,480,162 $ 92,560,440 * The Operating Budget is comprised of the General Fund (Fund 001), Fire District Operational Funds (Funds 281, 282, and 283), and Library Fund (Fund 290). ** Includes Property Tax In -Lieu of VLF in the amount of $23,742,850 for the General Fund (Fund 001). PAGE 142 Other Special General Revenue Funds Funds Capital Internal Projects Enterprise Service Funds Funds Funds Total $ 111, 720, 892 $ 235, 845, 871 $ 1,907,670 $ 34, 434, 350 $ 10, 687, 608 $ 488, 758, 250 $ - $ 28,467,330 $ - $ - $ - $ 114,658,020 - - - - - 37, 974, 850 - - - - - 5,149,180 - - - 90,000 - 93,640 - 1,675,160 - - - 9,746,440 - 30,142,490 - 90,000 - 167, 622,130 31,630 60,600 - - - 5,102, 320 33,810 - - - - 1,486,090 834,640 2,142,190 42,480 795,300 37,530 5,807,940 719,240 87,780 - 14, 218, 570 2,002,280 24, 299, 800 510,900 78, 606, 080 - 425,000 - 79, 841, 920 - 5,655,670 - 300,000 - 5,955,670 502,890 785,770 - 4,950 20,000 8,769,750 1,369,340 2,336,030 - 2,921,270 683,640 12, 690, 250 $ 4,002,450 $ 119, 816, 610 $ 42,480 $ 18, 755, 090 $ 2,743,450 $ 311, 575, 870 $ 1,337,870 $ 8,184, 550 $ - $ 2,244,460 $ - $ 86, 868, 460 3,917,260 20, 024,120 - 14, 907, 760 5,369,940 133, 245, 840 7,538,300 111, 856, 300 - 916,000 2,179, 070 124,143, 980 - 11,320 - 1,076,670 527,330 2,121, 760 - - - - - (6,942,050) 1,634,570 1,111,220 - 1,474,290 - 12,690,250 $ 14,428,000 $ 141,187,510 $ - $ 20,619,180 $ 8,076,340 $ 352,128,240 $ (10,425,550) $ (21,370,900) $ 42,480 $ (1,864,090) $ (5,332,890) $ (40,552,370) $ 101, 295, 342 $ 214, 474, 971 $ 1,950,150 $ 32, 570, 260 $ 5,354,718 $ 448,205 880 PAGE 143 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Special Districts Summary The City of Rancho Cucamonga has ten Landscape Maintenance Districts (LMDs), eight Street Lighting Maintenance Districts (SLDs), as well as several other Special Districts, including one Benefit Assessment District (AD), various Community Facilities Districts (CFDs), and one Park and Recreation District (PD). Five of these other Special Districts provide funding for the maintenance of specific public improvements within the City — AD 91-2, PD-85, CFD 2000-03, CFD 2017-01, and CFD 2018-01. Additionally, certain Special Districts have corresponding capital replacement funds, which account for funds set aside for large capital projects. All of the Special Districts and the LMDs and SLDs are summarized below and in the following schedule. Some of the Districts receive funds from the General Fund and have long-term fiscal sustainability issues that will need to be addressed in future years. These funds are classified as either "General Benefit Contributions" or "General Benefit Equivalent Contributions." A General Benefit Contribution quantifies the dollar value of a general benefit to parcels within a district as required by law to be funded from sources other than special assessments. A General Benefit Equivalent Contribution is not required by law, but is authorized by the City Council to support a district that is operating at a deficit, lacks the resources for necessary maintenance, or maintains insufficient operating reserves. Per City policy, the amount of the General Benefit Equivalent will not exceed 11% of the adjusted total budget. The following table identifies which districts receive a General Benefit Contribution or General Benefit Equivalent Contribution, and the amount budgeted for Fiscal Year 2022/23: General Benefit Contribution LMD #2 Victoria - $318,570 General Benefit Equivalent Contribution LMD #1 General City - $64,290 LMD #6R Caryn Community - $40,120 SLD #2 Residential - $85,110 SLD #5 Caryn Community - $25,160 SLD #7 North Etiwanda - $39,240 PD 85 Redemption Fund - $177,330 When the LMDs were established, they were created in conjunction with new development coming into the City. They were intentionally designed to ensure that each District bore the costs of the maintenance of the infrastructure that provides a special benefit to the property owners. The assessments received for LMDs are utilized only for the maintenance and operations of parks and other landscaping within the boundaries of each District. Maintenance and operations include, but are not limited to, turf, ground cover, planter beds, shrubs, plants and trees, landscape lighting, irrigation systems, electrical energy for irrigation controllers, insect/disease control, graffiti removal, hardscapes, entry signs, sound walls, and all appurtenant facilities. The City utilizes current year assessment revenues, prior year carryovers, and (in some cases) contributions from the General Fund to meet each District's annual expenses. The SLDs provide street light coverage throughout the general city and planned communities. Each year the assessments received are earmarked for the maintenance and operations of street lights, traffic signals, and appurtenant facilities. This maintenance and operations include the cost and supervision of street lighting maintenance, including repair, removal, or replacement of all or any part of any improvement providing for lighting within these Districts. During Fiscal Year 2021/22, SLDs 3, 6, and 8 fully repaid and SLD 4 partially repaid the interfund loans provided to purchase the streetlights throughout the districts. SLD 4 will continue to make regular debt service payments for Fiscal Year 2022/23 and beyond until the interfund loan is fully paid off. The purchase of the streetlights during Fiscal Year 2017/18 significantly reduced annual utility costs and created adequate financial resources to repay these interfund loans without adversely impacting any PAGE 144 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Special Districts Summary future financial performance. However, SLDs 1, 2, 5, and 7 will suspend debt service for these interfund loans until the structural operating deficit that negatively impacts their financial condition is improved. PD-85 was initially created to provide funds to finance the cost of construction, maintenance, operation, and debt service payments for Heritage Community Park and Red Hill Community Park. Heritage Community Park is a 40-acre facility located on the southwest corner of Hillside Road and Beryl Street. Red Hill Community Park is 42 acres and is located on the southwest corner of Base Line Road and Vineyard Avenue. The boundary of PD-85 includes all of the City of Rancho Cucamonga with the general exception of land east of the Deer Creek Channel and the Victoria, Caryn, and Terra Vista Planned Communities. The annual assessments levied and collected are dedicated to the ongoing maintenance and operations and periodic capital improvement expenditures for the parks. AD 91-2 was formed for the protection of certain properties with the construction of a 27+ acre-foot desilting basin and a 1,460+ linear foot concrete drainage channel. Annual assessments provide funding for the annual maintenance of these basins. CFD 2000-03 was formed to build public facilities in the Rancho Summit housing tracts within the City. Annual assessments from Special Tax B provide for the maintenance of these public facilities, which include parks and parkways. The special taxes have increased by 2.0% for Fiscal Year 2022/23 to keep up with rising costs for maintenance and operations. CFD 2017-01 and CFD 2018-01 were both formed to provide for the maintenance and operations of public facilities for new developments. While the development for CFD 2018-01 at the previous Empire Lakes Golf Course is currently underway, the development for CFD 2017-01 located in North Etiwanda has had no development yet. These CFDs will provide for the maintenance and operations of the public facilities, including parkways, street improvements, and other critical infrastructure. Additionally, the CFDs will provide funding to the LMDs and SLDs, which overlap the boundaries of the CFDs, to account for each development's use and received benefits. Lastly, it should be noted that rate increases are only recommended when necessary to maintain a structurally balanced budget for those Districts. Increases, when needed, provide financial stability and help to avoid the structural imbalances down the road that affect other Districts that have no mechanism for regular rate adjustments. Several factors, such as increasing costs of maintenance and essential utilities when out -paced by assessment revenues, lead to these imbalances. Following is a summary of changes in fund balances for each of the Districts mentioned above. The summary includes prior years' actuals for revenues and expenditures, with a break out of support from the General Fund, along with budgeted revenues and expenditures for Fiscal Years 2021/22 and 2022/23, adjusted for interfund principal payments. PAGE 145 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Landscape Maintenance Districts, Street Lighting Maintenance Districts, and Other Maintenance Districts - Changes in Fund Balance FY 2020/21 Fund Balance Actual Support From Actual Fund Balance Fund # Fund Name 6/30/2020 Revenues General Fund Expenditures 6/30/2021 LANDSCAPE MAINTENANCE DISTRICTS 130 LMD #1 GENERAL CITY $ 1,464,825 $ 1,301,038 $ 33,917 $ 1,432,584 $ 1,367,197 131 LMD #2 VICTORIA 4,549,584 3,740,759 288,082 3,927,583 4,650,842 132 LMD #3A HYSSOP 32,455 (15) 32,439 0 133 LMD #3B MEDIANS 2,439,535 869,481 829,936 2,479,079 134 LMD #4R TERRA VISTA 7,325,300 2,795,308 2,577,912 7,542,695 135 LMD #5 ANDOVER 30,303 2,442 4,029 28,716 136 LMD #6R CARYN COMMUNITY 771,171 538,099 40,532 626,501 723,301 137 LMD #7 NORTH ETIWANDA 1,420,389 1,007,816 1,114,774 1,313,430 138 LMD #8 SOUTH ETIWANDA 79,002 34,031 46,825 66,207 139 LMD #9 LOWER ETIWANDA 1,444,383 948,065 691,339 1,701,109 140 LMD #10 RANCHO ETIWANDA 1,442,121 639,101 618,653 1,462,568 141 LMD #1 CAPITAL REPLACEMENT 357,509 90,844 650 447,703 STREET LIGHTING MAINTENANCE DISTRICTS 151 SLD #1 ARTERIAL $ (2,907,313) $ 826,427 $ 739,560 $ (2,820,446) 152 SLD #2 RESIDENTIAL (2,654,639) 363,870 251,284 423,729 (2,463,214) 153 SLD #3 VICTORIA 216,338 380,424 206,302 390,460 154 SLD #4 TERRA VISTA (127,601) 165,482 124,450 (86,569) 155 SLD #5 CARYN COMMUNITY (445,803) 44,475 35,942 51,359 (416,745) 156 SLD#6INDUSTRIAL AREA (12,278) 134,193 92,893 29,022 157 SLD #7 NORTH ETIWANDA (822,204) 130,655 46,423 125,738 (770,864) 158 SLD #8 SOUTH ETIWANDA 1,866,689 69,470 74,107 1,862,052 OTHER MAINTENANCE DISTRICTS 838 AD 91-2 REDEMPTION -DAY CANYON $ 66,526 $ 33,731 $ 21,384 $ 78,873 847 PD 85 CAPITAL REPLACEMENT 436,943 123,424 54,050 506,317 848 PD 85 RED HILL AND HERITAGE PARKS 2,417,225 1,315,538 49,147 1,096,863 2,685,046 868 CFD 2000-03 PARK MAINTENANCE 431,886 531,114 454,274 508,727 875 CFD 2017-01 NORTH ETIWANDA 0 3,016 1,220 1,796 876 CFD 2018-01 EMPIRE LAKES 228,099 125,238 350,893 2,444 877 CFD 2018-01 CAPITAL RESERVE 0 75,468 75,468 (A) On August 16, 2017, the City Council authorized an advance of $14,400,340 from the General Fund to the Street Lighting Maintenance Districts Funds to provide funding for the purchase and acquisition of Southern California Edison owned streetlights and the installation of LED lighting to streetlights, intersections, and bridges. The advance is payable in monthly installments and the final payment will occur in August 2037. Due to the outstanding advances to the General Fund, the fund balance for a majority of the Street Lighting Districts will be negative until the advances are repaid in August 2037. Each of these districts receives annual assessments to pay for annual operating expenses, including the debt service for the advances. These current resources are identified as Spendable Fund Balance and are detailed in the Fund Balance Summaries section of this document. * In order to accurately present the estimated fund balance in accordance with the City's annual financial report, an adjustment is made to the budgeted expenditures for payment of interfund principal. Although the interfund principal payments represent an outflow of cash for budgeting purposes, they do not have an in -pact on fund balance as reported. PAGE 146 FY 2021/22 Estimated FY 2022/23 Estimated Estimated Support From Estimated Interfund Fund Balance Budgeted Support From Budgeted Interfund Fund Balance Revenues General Fund Expenditures Principal* 6/30/2022 Revenues General Fund Expenditures Principal* 6/30/2023 $ 1,330,310 $ 36,540 $ 1,427,600 $ 1,306,447 $1, 359, 600 $ 64,290 $1,764,620 $ 965,717 3,764,300 309,490 4,681,510 4,043,122 3,904,590 318,570 6,330,540 1,935,742 0 0 907,950 958,780 2,428,249 917,460 11153,460 2,192,249 2,849,090 3,051,200 7,340,585 2,878,040 3,477,670 6,740,955 21760 6,440 25,036 2,750 9,420 18,366 560,830 38,990 654,990 668,131 566,390 40,120 679,620 595,021 1,009,510 510 1,224,930 1,098,010 1,019,250 1,345,500 771,760 34,870 45,440 55,637 35,210 47,720 43,127 690,400 622,410 1,769,099 697,990 691,600 1,775,489 657,900 841,120 1,279,348 664,130 784,140 1,159,338 102,360 134,280 415,783 105,650 166,760 354,673 $ 842,400 $ 916,930 $ (2,894,976) $ 856,290 $ 912,010 $ (2,950,696) 396,190 134,840 531,030 (2,463,214) 412,250 85,110 497,360 (2,463,214) 385, 630 1, 572, 560 1, 307,100 510,630 390,380 255,630 645, 380 166,680 655,770 510,010 (65,649) 168,480 156,920 9,860 (44,229) 44,200 33,460 64,660 (403,745) 44,640 25,160 56,800 (390f745) 136,960 592,890 478,690 51,782 138,630 118,810 71,602 131,950 43,220 175,170 (770,864) 133,450 39,240 172,690 (770,864) 88,780 331,550 248,010 1, 867, 292 90,370 90,070 1, 867, 592 $ 27,320 $ 20,820 $ 85,373 $ 27,370 $ 24,110 $ 88,633 1321440 80,850 557,907 134,220 700,920 (8,793) 1,319f690 98,000 1,740,270 2,362,466 1,337,630 177,330 1,331,530 2,545,896 553,750 569,690 492,787 570,650 526,910 536,527 3, 020 1,220 3,596 3,020 1,220 5,396 216, 730 217,210 1,964 257,650 258,820 794 98, 670 174,138 102,160 276, 298 PAGE 147 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 148 RANCHO CUCAMONGA CALIFORNIA SUMMARIES OF FINANCIAL DATA REVENUE SUMMARIES PAGE149 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 150 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue and Resource Estimates Revenue projections in the Fiscal Year 2022/23 Adopted Budget are estimated using historical information, expert analysis, data collected from the State Controller, the State Department of Finance, the League of California Cities, the San Bernardino County Auditor -Controller's Office, and numerous financial indicators. Utilizing historical revenue data, a general sense of the economic status of the local community, and other indicators noted above, the City's budget staff produce a financially conservative picture of the near future. Concurrent with the near -term revenue projections, City budget staff, using the same data and historical data noted above, keep a running five-year forward projection that we use in conjunction with our near - term estimates to help guide the agency's medium and long-term planning for expenditures. Major Revenues of Funds Operating Budget. The City's Operating Budget, which is comprised of the General Fund, Fire District Operational Funds, and Library Fund, is primarily supported by seven key revenue sources. These key revenue sources include sales tax, vehicle license fees (VLF and property tax in -lieu of VLF), franchise fees, property tax, development fees, business licenses, and transient occupancy tax. Sales tax. California sales tax is imposed on the total retail price of any tangible personal property (excluding a variety of state mandated exemptions), while use tax is imposed on the purchaser for eligible transactions when sales tax has not been collected. The sales and use tax rate in San Bernardino County is currently 7.75%, of which Rancho Cucamonga receives 1% from the California Department of Tax and Fee Administration (CDTFA) for transactions occurring within the City. The City is also allocated a share of the countywide use tax pool based on its proportionate share of the sales tax generated in the county. This portion of the City's sales tax revenue has recently been boosted by higher receipts from online shopping as a result of the Wayfair decision and implementation of the marketplace facilitator provision that required additional out of state companies to collect sales tax. The City also receives its share of the Proposition 172 half -cent public safety sales tax from the County of San Bernardino in addition to the amount distributed directly by the State and through the countywide pool. The City works closely with its sales tax consultant, HdL Companies, in projecting sales tax revenue. Based on HDL's analysis of the trend in year-to-date tax receipts, macroeconomic conditions (done in collaboration with its partner Beacon Economics), and an examination of local business data, the consultant anticipates the City will receive sales tax revenue of $37,974,850 for FY 2022/23, a $6,007,700 or 18.79% increase over the FY 2021/22 budget. This significant increase is due to the City's sales tax base rebounding well during calendar year 2021 from the economic impacts of the COVID-19 pandemic. This was evidenced by significant growth noted in the fourth quarter of 2021 in Building and Construction (15%); Fuel and Service Stations (59%); and General Consumer Goods (21%). Continued, but decelerating, sales tax growth is anticipated into 2023. HdL will proactively update its revenue estimates during FY 2022/23 after it receives sales tax data from CDTFA for the second and third quarters of 2022. Management will review the information in conjunction with other economic and regulatory factors during the year and provide a quarterly update to the City Council for consideration of any budgetary action, if needed. PAGE 151 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue and Resource Estimates Vehicle license fees (VLFand property tax in -lieu of VLF). The majority of this revenue source is property tax in -lieu of VLF and is a result of the VLF for property tax swap of 2004 which was part of the state -local budget agreement. Growth in this revenue source is based on the increase in the City's assessed valuation of the properties within the City. This was a change from the growth factor used for VLF which was the change in the City's population. The City works closely with its property tax consultant, HdL Coren & Cone, to project the growth in the City's assessed valuation. SB89 of 2011 eliminated, effective July 1, 2011, Vehicle License Fee (VLF) revenue allocated under California Revenue and Taxation Code 11005 to cities. As a part of the Legislature's efforts to solve the state's chronic budget problems, the bill shifted all city VLF revenues to fund law enforcement grants that previously had been paid by a temporary state tax and — prior to that — by the state general fund. The City receives a small amount of VLF in Excess from the State, which is allocated under Revenue and Taxation Code Section 11001.5(b). Half of these revenues go to counties, and half go to cities apportioned on a population basis. Overall revenues for vehicle license fees (VLF and Property Tax in lieu of VLF) are projected to be $23,951,320, which is a $1,902,590 or 8.63% increase from the FY 2021/22 budget. Franchise fees. The City receives franchise fees for gas, electric, refuse, and cable service providers within the City as "rent" for the use of the streets and rights of way within our municipality. Revenues are projected based on estimated population increases (based on the State Department of Finance's population estimates adjusted for the impact of the projected date of build -out in the City), anticipated rate changes, and known changes in activities communicated by the respective service providers. Franchise fees are projected to be $8,071,280, which is a $498,520 or 6.58% increase from FY 2021/22. Property tax. Property tax is an ad valorem (value -based) tax imposed on real property such as land, buildings, and tangible personal property. Property tax revenue is collected by the County of San Bernardino and allocated according to State law among cities, counties, school districts, and special districts. Rancho Cucamonga property owners pay a basic tax equal to 1% of the assessed value on real property. The City's share of each property tax dollar is approximately $0.0511, or 5.11 cents, (shared between the City General Fund and City Library Fund), and the Fire District's share of this property tax dollar is approximately $0.1248, or 12.48 cents, for a total of $0.1759, or 17.59 cents, for the City's operating budget. The City works with its property tax consultant to project property tax revenue; an estimate made with four factors in mind: property turnover rate, pricing and appeals exposure, new construction activity, and Proposition 13's annual inflation adjustment. After considering these factors, the City's consultant has projected that Rancho Cucamonga's property tax revenue will increase by 5.52% citywide. Property tax revenues for the City General Fund (including post -RDA property tax revenue) have increased overall by $1,250,510 or 12.18% from FY 2021/22. The Library's property tax has increased by $542,060 or 10.49% from FY 2021/22. This revenue source for the Library continues to include the statutory pass -through payment from the County of San Bernardino, formerly paid by the now dissolved Redevelopment Agency, which contributed $323,100 to the overall revenue growth for the Library. The Fire District General Fund property tax revenue has increased by $3,048,740 or 8.62% from FY 2021/22, primarily due to the four factors noted above. Additionally, it should be noted that due to growth in the City's assessed valuation, the resulting revenue growth provided the District with the ability to allocate more post -RDA property tax revenue to its Capital Fund. Property tax revenue for the Fire District's two PAGE 152 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue and Resource Estimates Community Facilities Districts (CFDs) increased by $54,720 or 0.81% from FY 2021/22. Although the rates for the CFDs have remained consistent with the prior year, the number of parcels that the tax is applied to has increased due to new development in the City and previous annexations with finalized permits. Development fees. Development fees are collected through the Community Development departments and are projected based on known or anticipated development projects within the City. Depending on what phase a project is in for a given fiscal year, the corresponding Building and Safety, Engineering, or Planning Fees are adjusted accordingly. Based on input received from the Community Development departments, development fees are projected to increase by $160,370 (excluding special services fees) or 3.22% from FY 2021/22. Business licenses. The City taxes businesses for the privilege of conducting business within the City. The amount of the tax is determined based on either gross receipts or gross payroll for the business. Business Licenses revenues are projected to increase by $362,640 or 13.44% from FY 2021/22 due to the improving business climate combined with the addition of a shared position that will focus on increasing the number of business inspections completed during the fiscal year. Transient Occupancy Tax (TOT). TOT is a 10% tax applied to the cost of hotel or other lodging stays of less than 30 days. Factors influencing TOT revenues include business and leisure travel, room rate increases, and new hotel development. Although TOT revenues were hit hard by the impacts of the pandemic, FY 2022/23 revenues are anticipated to exceed the peak year of FY 2019/20 by more than $500,000. TOT is projected to increase by $1,729,180 or 50.56% from FY 2021/22, partially due to projected revenues from two new hotels in the City — one for the full year and one for a partial year as it is currently under construction. The revenues discussed above total $145,798,690 and represent 87.71% of the City's Operating Budget and 46.79% of the City's overall budget. Other Funds. Revenues for the other City funds are comprised of various taxes, assessments, charges for services, intergovernmental, and other sources. Special assessments or special taxes are collected for the City's various Landscape Maintenance Districts (LMDs), Street Lighting Districts (SLDs), and various other special districts on individual property tax bills. These property tax revenues total $15,839,540 or 5.08% of the City's overall budget. The amounts of the special assessments and special taxes have been calculated in accordance with the governing regulations and are assessed on a per parcel or per dwelling unit basis. Certain special districts have a provision for an annual CPI increase, but most of the special districts do not have such a provision. All revenues collected are legally restricted for use in the respective special districts only. Additional property tax revenues are reflected in the Fire Protection Capital Fund in the amount of $12,627,790 or 4.05% of the City's overall budget. These property tax revenues represent the tax increment that was collected by the Redevelopment Agency in prior years and allocated toward Fire District capital expenditures. These revenues are now distributed directly to the Fire District and will be primarily used for the same capital expenditure purposes. The revenues are allocated between the Fire District General Fund and the Fire Protection Capital Fund. As noted above, a larger share of this revenue source was allocated to the Fire Protection Capital Fund for FY 2022/23 than in the prior year due to overall growth in the City's assessed valuation and resulting revenue growth. Beginning in FY 2021/22, PAGE 153 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue and Resource Estimates due to a change in allocation methodology by the County, the Fire District is now receiving additional ongoing funding from post -RDA property tax revenue in the form of residual receipts from the County of San Bernardino's Redevelopment Property Tax Trust Fund (RPTTF). Revenue from residual receipts is estimated to be $7,772,310 for FY 2022/23 and is included in the property tax revenues noted above for the Fire Protection Capital Fund. Charges for services are received for the City's Municipal Utility, in the amount of $13,847,910, which provides electrical service to a portion of the City and represents 4.44% of the City's overall budget. All charges for services are set by fee resolutions which are approved by the City Council and comply with all State laws regarding fees and taxes, including Proposition 26. Intergovernmental revenues include the various State Gas Tax revenues as well as grant income received. The State provides revenue estimates during the City's budget process, and grant income is projected based on the amount applied for. Intergovernmental revenues represent $79,841,920 or 25.63% of the City's overall budget. Included in intergovernmental revenues is $62,352,350, which represents State SB1 funding through the Trade Corridor Enhancement Program (TCEP) for the City's Etiwanda Grade Separation Project Other sources of revenue include interest earnings, reimbursements from other funds, and transfers in. PAGE 154 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Summary by Category — Operating Budget* Intergovernmental Charges for SprvirPs n - 1 so/n 4.3; Use of Money & Pr( 1.18% Fines & Forfeiture 0.87% Licenses & Perm 3.01% Taxes: Other a aaa/ in Property Tax** $ 86,190,690 Sales Tax 37,974,850 Franchise Fees 8,071,280 Transient Occupancy Tax 5,149,180 Admissions Tax 3,640 Subtotal -Taxes 137, 389, 640 Licenses & Permits 5,010,090 Fines & Forfeitures 1,452,280 Use of Money & Property 1,955,800 Charges for Services 71271,930 Intergovernmental 299,940 Other 7,456,140 Transfer In 5,379,970 Total Operating Budget $ 166,215,790 *Operating Budget is comprised of the General Fund (Fund 001), Fire District Operational Funds (Funds 281, 282, and 283), and Library Fund (Fund 290). **Includes Property Tax In -Lieu of VLF in the amount of $23,742,850 for the General Fund (Fund 001). PAGE 155 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Summary by Category - Operating Budget 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 001 - GENERAL FUND TAXES $ 76,601,966 $ 75,134,610 $ 86,462,450 LICENSES & PERMITS 5,635,677 4,565,920 4,993,590 FINES & FORFEITURES 1,193,288 1,004,750 1,304,280 USE OF MONEY & PROPERTY 711,875 1,553,990 1,578,640 CHARGES FOR SERVICES 4,222,188 7,365,650 7,142,230 INTERGOVERNMENTAL 204,646 214,580 276,940 OTHER 2,924,144 3,598,000 3,958,680 TRANSFER IN 3,913,057 1,722,910 1,816,130 TOTAL 001 - GENERAL FUND $ 95,406,841 $ 95,160,410 $ 107,532,940 281 - FIRE FUND TAXES $ 33,471,934 $ 35,375,470 $ 38,424,210 LICENSES & PERMITS 4,970 16,500 16,500 FINES & FORFEITURES 93,090 148,000 148,000 USE OF MONEY & PROPERTY 2,204,317 235,030 283,560 CHARGES FOR SERVICES 2,088 1,800 1,800 INTERGOVERNMENTAL 25,000 0 0 OTHER 2,460,313 2,273,630 2,457,310 TRANSFER IN 214,903 0 0 TOTAL 281 - FIRE FUND $ 38,476,615 $ 38,050,430 $ 41,331,380 282 - COMMUNITY FACILITIES DIST 85-1 TAXES $ 6,171,315 $ 6,319,810 $ 6,371,360 USE OF MONEY & PROPERTY 12,332 20,850 20,950 TRANSFER IN 0 0 1,240,940 TOTAL 282 - COMMUNITY FACILITIES DIST 85-1 $ 6,183,647 $ 6,340,660 $ 7,633,250 283 - COMMUNITY FACILITIES DIST 88-1 TAXES $ 421,668 $ 418,850 $ 422,020 USE OF MONEY & PROPERTY (39) 0 0 CHARGES FOR SERVICES 560 0 0 TRANSFER IN 1,954,205 2,175,200 2,322,900 TOTAL 283 - COMMUNITY FACILITIES DIST 88-1 $ 2,376,394 $ 2,594,050 $ 2,744,920 290 - LIBRARY FUND TAXES $ 5,214,240 $ 5,167,540 $ 5,709,600 USE OF MONEY & PROPERTY (13,080) 81,360 72,650 CHARGES FOR SERVICES 12,671 81,030 127,900 INTERGOVERNMENTAL 26,006 18,000 23,000 OTHER 295,723 634,030 1,040,150 TRANSFER IN 206,425 0 0 TOTAL 290 - LIBRARY FUND $ 5,741,985 $ 5,981,960 $ 6,973,300 TOTAL OPERATING BUDGET $ 148,185,482 $ 148,127,510 $ 166,215,790 PAGE 156 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - Operating Budget 2020/21 Actual 2021/22 Adopted Budget 2022/23 Adopted Budget 001 - GENERAL FUND TAXES 4101 Property Taxes-CY Sec/Unsec $ 5,261,855 $ 5,345,030 $ 5,765,510 4103 Property Taxes-PY Sec & Unsec 92,574 77,280 101,440 4104 Property Taxes-Penalties/Int. 57,838 50,080 63,380 4105 Property Taxes -Supplemental 145,022 129,830 158,900 4106 Property Taxes -Unitary 938,972 923,350 929,760 4107 Property Transfer Tax 1,317,735 1,154,480 1,317,740 4111 Property Tax In -Lieu of VLF 21,176,841 21,903,200 23,742,850 4113 Property Tax- Post RDA Res Bic 2,807,496 2,590,090 3,183,920 4120 Sales and Use Tax 33,920,186 31,231,780 37,080,980 4121 Prop 172-Half Cent Sales Tax 645,700 735,370 893,870 4125 Transient Occupancy Tax 2,726,555 3,420,000 5,149,180 4126 Admissions Tax 0 1,360 3,640 4130 Franchise Fee -Gas & Electric 2,533,238 2,600,620 2,730,650 4131 Franchise Fee-Resid. Refuse 1,327,327 1,279,860 1,394,380 4132 Franchise Fee -Comm. Refuse 2,109,032 2,070,460 2,322,190 4133 Franchise Fee -Cable 1,541,595 1,621,820 1,624,060 TOTAL TAXES $ 76,601,966 $ 75,134,610 $ 86,462,450 LICENSES & PERMITS 4201 Business Licenses $ 2,884,537 $ 2,670,440 $ 2,949,080 4207 Building Permits 2,440,905 1,590,000 1,669,500 4208 Bldg Pmt-Strong Motion Fees 1,935 0 0 4209 Mobile Home Permit 4,448 4,410 3,830 4210 Bldg Permits-SB 1473(90% to CA) 735 840 840 4215 Animal Licenses 253,778 270,000 255,000 4216 Parking Permits 1,760 1,630 1,920 4220 Other Licenses & Permits 448 330 1,150 4231 Business Licenses-P/Y 7,658 4,040 8,310 4232 Business Licenses -Penalties 37,723 24,230 103,960 4240 Short -Term Rental Permit 1,750 0 0 TOTAL LICENSES & PERMITS $ 5,635,677 $ 4,565,920 $ 4,993,590 FINES & FORFEITURES 4301 Vehicle Code Fines $ 102,597 $ 92,350 $ 95,160 4302 Parking Citations 701,392 450,010 674,270 4306 Vehicle Release Fees 142,000 136,670 140,830 4307 Citation Proof of Corr Fees 3,737 4,310 3,260 4308 General Ordinance Fines 176,801 177,600 180,530 4309 False Alarm Fees 61,724 64,110 66,060 4313 Other Fines & Forfeitures 5,038 79,700 144,170 TOTAL FINES & FORFEITURES $ 1,193,289 $ 1,004,750 $ 1,304,280 USE OF MONEY & PROPERTY 4401 Interest Earnings $ 281,731 $ 205,330 $ 175,180 4402 Unrealized Gain (410,477) 0 0 4403 Restricted - Interest Earnings 705,685 0 0 4419 Other Rental/Lease Income 28,957 29,640 30,930 PAGE 157 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - Operating Budget 4431 Special Event Rental-ActiveNet 4439 Other Rental/Lease Inc.-ANet 4440 Sale of Fixed Assets TOTAL USE OF MONEY & PROPERTY CHARGES FOR SERVICES 4501 Plan Check Fees 4508 Planning Fees 4509 Planning- Special Services Fee 4510 Engineering Fees 4511 Engineering - Special Services 4523 Web Sales Fees 4554 Park Maintenance Fees 4560 Fingerprint Fees 4564 Returned Item Charge 4570 Sale of Printed Material 4581 Ticket Sales 4588 Theatre Rental Ticket Sales 4591 Recreation Fees - ActiveNet 4592 Sale of Tax Items - ActiveNet 4596 Advertising Revenue -ActiveNet 4630 Animal Adoption Fees 4631 Animal Spay/Neuter Fees 4633 Animal Boarding Fees 4634 Animal Impound Fees 4635 Animal Vaccination Fees 4636 Owner Surrender Fees 4638 Microchipping Fee 4640 Vaccination Services 4680 Towing Services Agreement Fees TOTAL CHARGES FOR SERVICES INTERGOVERNMENTAL 4701 Motor Vehicle In -Lieu Fees 4710 Homeowners Property Tax Relief 4745 Other Intergov'tl Reimbursemnt TOTAL INTERGOVERNMENTAL 2021/22 2020/21 Adopted Actual Budget (400) 83,062 23,317 _ $ 711.875 $ $ 987,020 800,374 178,687 1,635,421 21,120 7,540 36 477 927 9,492 2,107 480 117,683 52 0 68,878 6,767 6,408 14,442 108 8,070 5,130 7,170 343,800 $ 4,222,189 $ 128,734 $ 68,215 7,697 _ $ 204,646 $ 2022/23 Adopted Budget 13,000 13,000 1,280,030 1,280,030 25,990 79,500 1.553.990 $ 1.578.640 1,287,500 $ 1,351,870 825,000 841,500 500,000 220,000 1,280,000 1,280,000 0 0 87,080 87,080 0 0 1,440 550 1,060 310 8,960 8,550 862,040 862,040 0 0 1,884,470 1,884,470 25,350 25,350 3,750 3,750 130,000 130,000 16,000 6,000 7,000 7,000 18,000 14,000 0 0 15,000 10,000 7,500 6,000 6,500 14,000 399,000 389,760 7,365,650 $ 7,142,230 145,530 $ 208,470 69,050 68,470 0 0 214,580 $ 276,940 OTHER 4901 Other Revenue $ 903,308 $ 1,030,300 $ 1,185,100 4903 Animal Center Contributions 15,598 65,000 25,000 4905 Contributions/Fundraising 2,100 26,000 116,000 4911 Reimbursement from Other Funds 666,896 996,410 1,108,210 4913 State Mandate Reimbursement 76,324 59,870 112,090 4914 Non -Abated Reimbursements 402,357 360,590 352,450 4917 RDASA Admin Allowance 327,990 250,000 250,000 4918 Housing SA Admin Allowance 200,000 200,000 200,000 4923 Misc. Other Financing Sources 289,124 0 0 4941 Other Revenue - ActiveNet 4,709 226,940 226,940 PAGE 158 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - Operating Budget 2020/21 Actual 2021/22 Adopted Budget 2022/23 Adopted Budget 4945 Contrib/Fundraising -ActiveNet 23,943 258,890 258,890 4946 Processing Fee - ActiveNet 11,795 124,000 124,000 TOTAL OTHER $ 2,924,144 $ 3,598,000 $ 3,958,680 TRANSFER IN 8006 Transfer In -Fund 006 $ 90,510 $ 90,510 $ 122,300 8008 Transfer In -Fund 008 26,038 0 0 8132 Transfer In Fund 132 30,992 0 0 8188 Transfer In -Fund 188 218,390 218,390 218,390 8274 Transfer In -State Grants Fund 0 0 1,150 8275 Trsf In-Fd 275 2,220,675 0 0 8705 Transfer In -Municipal Utility 1,322,320 1,414,010 1,474,290 8800 Transfer In -AD 82-1 R Redmption 2 0 0 8801 Transfer In-82-1R Reserve 45 0 0 8807 Transfer In -AD 84-2 Redemption 1 0 0 8808 Transfer In -AD 84-2 Spec Rsry 45 0 0 8842 Transfer In-CFD 93-3 4,040 0 0 TOTAL TRANSFER IN $ 3,913,058 $ 1,722,910 $ 1,816,130 TOTAL 001 - GENERAL FUND $ 95,406,844 $ 95.160,410 $ 107,532,940 281- FIRE FUND TAXES 4101 Property Taxes-CY Sec/Unsec $ 19,895,019 $ 20,437,340 $ 21,799,370 4103 Property Taxes-PY Sec & Unsec 350,044 300,880 383,560 4104 Property Taxes-Penalties/Int. 125,972 89,630 110,430 4105 Property Taxes -Supplemental 546,073 500,950 598,350 4106 Property Taxes -Unitary 764,790 758,030 755,790 4110 Homeowners Exemption 158,948 158,950 154,570 4112 Property Tax- Post RDA 14,631,088 13,129,690 14,622,140 TOTAL TAXES $ 33,471,934 $ 35,375,470 $ 38,424,210 LICENSES & PERMITS 4211 Fire Permits $ 4,970 $ 16,500 $ 16,500 TOTAL LICENSES & PERMITS $ 4,970 $ 16,500 $ 16,500 FINES & FORFEITURES 4309 False Alarm Fees $ 2,725 $ 20,000 $ 20,000 4313 Other Fines & Forfeitures 20,620 8,000 8,000 4316 Weed Abatement 69,745 120,000 120,000 TOTAL FINES & FORFEITURES $ 93,090 $ 148,000 $ 148,000 USE OF MONEY & PROPERTY 4401 Interest Earnings $ 213,805 $ 126,690 $ 170,490 4402 Unrealized Gain (173,525) 0 0 4403 Restricted - Interest Earnings 2,035,455 0 0 4419 Other Rental/Lease Income 123,108 108,340 113,070 4440 Sale of Fixed Assets 5,473 0 0 PAGE 159 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - Operating Budget TOTAL USE OF MONEY & PROPERTY CHARGES FOR SERVICES 4501 Plan Check Fees 4548 D.U.I. Recovery 4549 Hazmat Recovery 4553 Fire Maintenance Fees TOTAL CHARGES FOR SERVICES INTERGOVERNMENTAL 4760 Grant Income -State TOTAL INTERGOVERNMENTAL OTHER 4901 Other Revenue 4911 Reimbursement from Other Funds 4914 Non -Abated Reimbursements 4916 Reimbursement from OPEB Trust 4941 Other Revenue - ActiveNet TOTAL OTHER TRANSFER IN 8275 Trsf In-Fd 275 TOTAL TRANSFER IN TOTAL 281 - FIRE FUND 282 - COMMUNITY FACILITIES DIST 85-1 TAXES 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. TOTAL TAXES USE OF MONEY & PROPERTY 4401 Interest Earnings 4402 Unrealized Gain TOTAL USE OF MONEY & PROPERTY TRANSFER IN 8281 Transfer In -Fire Fund TOTAL TRANSFER IN TOTAL 282 - COMMUNITY FACILITIES DIST 85-1 283 - COMMUNITY FACILITIES DIST 88-1 TAXES 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget $ 2,204,316 $ 235,030 $ 283,560 $ 0 $ 100 $ 100 0 100 100 n inn inn $ 2,088 $ 1,800 $ 1,800 $ 25,000 $ 0 $ 0 $ 25,000 $ 0 $ 0 $ 65,027 $ 8,800 $ 8,800 0 50,000 60,000 1,127,869 824,000 872,800 1,265,174 1,384,790 1,509,670 2,243 6,040 6,040 $ 2,460,313 $ 2,273,630 $ 2,457,310 $ 214,903 $ 0 $ 0 $ 214,903 $ 0 $ 0 $ 38,476,614 $ 38,050,430 $ 41,331,380 $ 6,137,634 $ 6,282,130 $ 6,313,910 27,785 29,970 44,290 5,896 7,710 13,160 $ 6,171,315 $ 6,319,810 $ 6,371,360 $ 33,073 $ 20,850 $ 20,950 (20,740) 0 0 $ 12,333 $ 20,850 $ 20,950 $ 0 $ 0 $ 1,240,940 $ 0 $ 0 $ 1,240,940 $ 6,183,648 $ 6,340,660 $ 7,633,250 $ 410,054 $ 411,460 $ 413,070 8,091 5,680 7,240 PAGE 160 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - Operating Budget 4104 Property Taxes-Penalties/Int. TOTAL TAXES USE OF MONEY & PROPERTY 4402 Unrealized Gain TOTAL USE OF MONEY & PROPERTY CHARGES FOR SERVICES 4552 CFD Annexation Fees TOTAL CHARGES FOR SERVICES TRANSFER IN 8281 Transfer In -Fire Fund TOTAL TRANSFER IN TOTAL 283 - COMMUNITY FACILITIES DIST 88-1 290 - LIBRARY FUND TAXES 4101 Property Taxes-CY Sec/Unsec 4102 Property Taxes-CY Unsecured 4103 Property Taxes-PY Sec & Unsec 4105 Property Taxes -Supplemental 4113 Property Tax- Post RDA Res Blc TOTAL TAXES USE OF MONEY & PROPERTY 4401 Interest Earnings 4402 Unrealized Gain 4419 Other Rental/Lease Income TOTAL USE OF MONEY & PROPERTY CHARGES FOR SERVICES 4512 Library Card & Merchndse Sales 4565 Passport Processing Fees 4567 Passport Photo Fees 4570 Sale of Printed Material 4591 Recreation Fees - ActiveNet 4690 Contract Classes -Library 4691 Program Revenue -Library TOTAL CHARGES FOR SERVICES INTERGOVERNMENTAL 4740 Grant Income -Other TOTAL INTERGOVERNMENTAL OTHER 4901 Other Revenue 4907 Private Contributions Library 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 3,523 1,710 1,710 $ 421,668 $ 418,850 $ 422,020 $ (39) $ 0 $ 0 $ (39) $ 0 $ 0 $ 560 $ 0 $ 0 $ 560 $ 0 $ 0 $ 1,954,205 $ 2,175,200 $ 2,322,900 $ 1,954,205 $ 2,175,200 $ 2,322,900 $ 2,376,394 $ 2,594,050 $ 2,744,920 $ 4,803,132 $ 4,806,370 $ 5,426,350 0 104,840 0 50,818 42,420 55,680 79,609 73,570 87,230 280,680 140,340 140,340 $ 5,214,239 $ 5,167,540 $ 5,709,600 $ 89,401 $ 76,360 $ 72,650 (102,482) 0 0 0 5,000 0 $ (13,081) $ 81,360 $ 72,650 $ 430 $ 2,500 $ 3,500 4,951 60,000 80,000 0 5,000 12,000 2,587 10,000 12,000 13 150 0 4,690 3,380 0 0 0 20,400 $ 12,671 $ 81,030 $ 127,900 $ 26,006 $ 18,000 $ 23,000 $ 26,006 $ 18,000 $ 23,000 $ 59,122 $ 50,000 $ 50,000 25,000 50,000 100,000 PAGE 161 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail — Operating Budget 4909 RC Library Foundation Support 4914 Non -Abated Reimbursements 4941 Other Revenue - ActiveNet 4946 Processing Fee - ActiveNet TOTAL OTHER TRANSFER IN 8275 Trsf In-Fd 275 8302 Transfer In -Fund 302 TOTAL TRANSFER IN TOTAL 290 - LIBRARY FUND TOTAL OPERATING BUDGET 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 206,125 523,000 875,000 5,082 7,500 10,000 0 80 0 $ 295,723 $ 634,030 $ 1,040,150 $ 169,385 $ 0 $ 0 37,040 0 0 $ 206,425 $ 0 $ 0 $ 5,741,983 $ 5,981,960 $ 6,973,300 $ 148,185,483 $ 148,127,510 $ 166,2159790 PAGE 162 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Summary by Category — All Funds Development Fees Other Intergovernmental 25.63% Charges for Sery 7.80% Use of Money & Property 1.86% Fini Licenses & Permits 1.64% Taxes $ 167,622,130 Licenses & Permits 5,102,320 Fines & Forfeitures 1,486,090 Use of Money & Property 5,807,940 Charges for Services 24,299,800 Intergovernmental 79,841,920 Development Fees 5,955,670 Other 8,769,750 Transfer In 12,690,250 Total All Funds Budget $ 311,575,870 PAGE 163 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Summary by Category — All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget CITY OF RANCHO CUCAMONGA TAXES $ 99,223,634 $ 97,572,520 $ 109,776,750 LICENSES & PERMITS 5,722,951 4,658,240 5,085,820 FINES & FORFEITURES 1,227,697 1,039,850 1,338,090 USE OF MONEY & PROPERTY 1,203,284 5,432,220 5,247,280 CHARGES FOR SERVICES 18,540,779 23,131,460 24,297,940 INTERGOVERNMENTAL 26,006,374 45,539,520 79,841,920 DEVELOPMENT FEES 12,460,768 9,449,930 5,955,670 OTHER 6,985,270 5,709,580 6,312,440 TRANSFER IN 16,497,973 8,560,090 9,126,410 TOTAL CITY OF RANCHO CUCAMONGA $ 187,868,730 $ 201,093,410 $ 246,982,320 R.C. FIRE PROTECTION DISTRICT TAXES $ 52,829,035 $ 51,964,260 $ 57,845,380 LICENSES & PERMITS 4,970 16,500 16,500 FINES & FORFEITURES 93,090 148,000 148,000 USE OF MONEY & PROPERTY 2,245,548 434,690 560,660 CHARGES FOR SERVICES 2,738 1,860 1,860 INTERGOVERNMENTAL 25,000 0 0 OTHER 2,469,442 2,273,630 2,457,310 TRANSFER IN 2,333,916 2,175,200 3,563,840 TOTAL R.C. FIRE PROTECTION DISTRICT $ 60.003.739 $ 57.014.140 $ 64.593.550 TOTAL ALL FUNDS BUDGET $ 247,872,469 $ 258,107,550 $ 311,575,870 PAGE 164 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2020/21 Actual 2021/22 Adopted Budget 2022/23 Adopted Budget CITY OF RANCHO CUCAMONGA 001 - GENERAL FUND 4101 Property Taxes-CY Sec/Unsec $ 5,261,855 $ 5,345,030 $ 5,765,510 4103 Property Taxes-PY Sec & Unsec 92,574 77,280 101,440 4104 Property Taxes-Penalties/Int. 57,838 50,080 63,380 4105 Property Taxes -Supplemental 145,022 129,830 158,900 4106 Property Taxes -Unitary 938,972 923,350 929,760 4107 Property Transfer Tax 1,317,735 1,154,480 1,317,740 4111 Property Tax In -Lieu of VLF 21,176,841 21,903,200 23,742,850 4113 Property Tax- Post RDA Res Blc 2,807,496 2,590,090 3,183,920 4120 Sales and Use Tax 33,920,186 31,231,780 37,080,980 4121 Prop 172-Half Cent Sales Tax 645,700 735,370 893,870 4125 Transient Occupancy Tax 2,726,555 3,420,000 5,149,180 4126 Admissions Tax 0 1,360 3,640 4130 Franchise Fee -Gas & Electric 2,533,238 2,600,620 2,730,650 4131 Franchise Fee-Resid. Refuse 1,327,327 1,279,860 1,394,380 4132 Franchise Fee -Comm. Refuse 2,109,032 2,070,460 2,322,190 4133 Franchise Fee -Cable 1,541,595 1,621,820 1,624,060 4201 Business Licenses 2,884,537 2,670,440 2,949,080 4207 Building Permits 2,440,905 1,590,000 1,669,500 4208 Bldg Pmt-Strong Motion Fees 1,935 0 0 4209 Mobile Home Permit 4,448 4,410 3,830 4210 Bldg Permits-SB 1473(90% to CA) 735 840 840 4215 Animal Licenses 253,778 270,000 255,000 4216 Parking Permits 1,760 1,630 1,920 4220 Other Licenses & Permits 448 330 1,150 4231 Business Licenses-P/Y 7,658 4,040 8,310 4232 Business Licenses -Penalties 37,723 24,230 103,960 4240 Short -Term Rental Permit 1,750 0 0 4301 Vehicle Code Fines 102,597 92,350 95,160 4302 Parking Citations 701,392 450,010 674,270 4306 Vehicle Release Fees 142,000 136,670 140,830 4307 Citation Proof of Corr Fees 3,737 4,310 3,260 4308 General Ordinance Fines 176,801 177,600 180,530 4309 False Alarm Fees 61,724 64,110 66,060 4313 Other Fines & Forfeitures 5,038 79,700 144,170 4401 Interest Earnings 281,731 205,330 175,180 4402 Unrealized Gain (410,477) 0 0 4403 Restricted - Interest Earnings 705,685 0 0 4419 Other Rental/Lease Income 28,957 29,640 30,930 4431 Special Event Rental-ActiveNet (400) 13,000 13,000 4439 Other Rental/Lease Inc.-ANet 83,062 1,280,030 1,280,030 4440 Sale of Fixed Assets 23,317 25,990 79,500 4501 Plan Check Fees 987,020 1,287,500 1,351,870 4508 Planning Fees 800,374 825,000 841,500 4509 Planning- Special Services Fee 178,687 500,000 220,000 4510 Engineering Fees 1,635,421 1,280,000 1,280,000 4511 Engineering - Special Services 21,120 0 0 4523 Web Sales Fees 7,540 87,080 87,080 PAGE 165 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4554 Park Maintenance Fees 36 0 0 4560 Fingerprint Fees 477 1,440 550 4564 Returned Item Charge 927 1,060 310 4570 Sale of Printed Material 9,492 8,960 8,550 4581 Ticket Sales 2,107 862,040 862,040 4588 Theatre Rental Ticket Sales 480 0 0 4591 Recreation Fees - ActiveNet 117,683 1,884,470 1,884,470 4592 Sale of Tax Items - ActiveNet 52 25,350 25,350 4596 Advertising Revenue -ActiveNet 0 3,750 3,750 4630 Animal Adoption Fees 68,878 130,000 130,000 4631 Animal Spay/Neuter Fees 6,767 16,000 6,000 4633 Animal Boarding Fees 6,408 7,000 7,000 4634 Animal Impound Fees 14,442 18,000 14,000 4635 Animal Vaccination Fees 108 0 0 4636 Owner Surrender Fees 8,070 15,000 10,000 4638 Microchipping Fee 5,130 7,500 6,000 4640 Vaccination Services 7,170 6,500 14,000 4680 Towing Services Agreement Fees 343,800 399,000 389,760 4701 Motor Vehicle In -Lieu Fees 128,734 145,530 208,470 4710 Homeowners Property Tax Relief 68,215 69,050 68,470 4745 Other Intergov'tl Reimbursemnt 7,697 0 0 4901 Other Revenue 903,308 1,030,300 1,185,100 4903 Animal Center Contributions 15,598 65,000 25,000 4905 Contributions/Fundraising 2,100 26,000 116,000 4911 Reimbursement from Other Funds 666,896 996,410 1,108,210 4913 State Mandate Reimbursement 76,324 59,870 112,090 4914 Non -Abated Reimbursements 402,357 360,590 352,450 4917 RDASA Admin Allowance 327,990 250,000 250,000 4918 Housing SA Admin Allowance 200,000 200,000 200,000 4923 Misc. Other Financing Sources 289,124 0 0 4941 Other Revenue - ActiveNet 4,709 226,940 226,940 4945 Contrib/Fundraising -ActiveNet 23,943 258,890 258,890 4946 Processing Fee - ActiveNet 11,795 124,000 124,000 8006 Transfer In -Fund 006 90,510 90,510 122,300 8008 Transfer In -Fund 008 26,038 0 0 8132 Transfer In Fund 132 30,992 0 0 8188 Transfer In -Fund 188 218,390 218,390 218,390 8274 Transfer In -State Grants Fund 0 0 1,150 8275 Trsf In-Fd 275 2,220,675 0 0 8705 Transfer In -Municipal Utility 1,322,320 1,414,010 1,474,290 8800 Transfer In -AD 82-1R Redmption 2 0 0 8801 Transfer In-82-1R Reserve 45 0 0 8807 Transfer In -AD 84-2 Redemption I 0 0 8808 Transfer In -AD 84-2 Spec Rsry 45 0 0 8842 Transfer In-CFD 93-3 4,040 0 0 TOTAL 001 - GENERAL FUND $ 95,406,844 $ 95,160,410 $ 107,532,940 003 - REIMB ST/COUNTY PARKING CIT 4303 Parking Cit Surcharge -State $ 7,244 $ 7,390 $ 7,120 PAGE 166 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4304 Parking Cit Surchrge-County 5,433 5,550 5,350 4305 Parking Cit Surcharge-Cnty Crt 21,732 22,160 21,340 4402 Unrealized Gain (125) 0 0 4901 Other Revenue 70,939 74,550 62,120 TOTAL 003 - REIMB ST/COUNTY PARKING CIT $ 105,223 $ 109,650 $ 95,930 006 - CVWD REIMBURSEMENTS 4402 Unrealized Gain $ (9,717) $ 0 $ 0 4745 Other Intergov'tl Reimbursemnt 491,353 633,470 510,900 TOTAL 006 - CVWD REIMBURSEMENTS $ 481,636 $ 633,470 $ 510,900 008 - CNTY OF S. B. REIMBURSEMENTS 4402 Unrealized Gain $ (209) $ 0 $ 0 4745 Other Intergov'tl Reimbursemnt (7,697) 0 0 TOTAL 008 - CNTY OF S. B. REIMBURSEMENTS $ (7,906) $ 0 $ 0 016 - COMM DEV TECHNICAL SRVCS FUND 4401 Interest Earnings $ 56,576 $ 54,720 $ 42,090 4402 Unrealized Gain (58,249) 0 0 4518 General Plan Update Fee 339,869 333,110 357,610 4911 Reimbursement from Other Funds 116,240 0 0 8275 Trsf In-Fd 275 18,424 0 0 TOTAL 016 - COMM DEV TECHNICAL SRVCS FUND $ 472,860 $ 387,830 $ 399,700 017 - LAW ENFORCEMENT RESERVE 4401 Interest Earnings $ 54,119 $ 68,850 $ 56,830 4402 Unrealized Gain (91,318) 0 0 8001 Transfer In -General Fund 2,511,240 0 0 8275 Trsf In-Fd 275 205,343 0 0 8815 Transfer In -AD 88-2 Police 13,401 0 0 TOTAL 017 - LAW ENFORCEMENT RESERVE $ 2,692,785 $ 68,850 $ 56,830 018 - TRAFFIC SAFETY 4402 Unrealized Gain (384) 0 0 4911 Reimbursement from Other Funds 53,730 238,300 409,650 4914 Non -Abated Reimbursements 32,987 101,050 0 TOTAL 018 - TRAFFIC SAFETY $ 86,333 $ 339,350 $ 409,650 020 - CITY TECHNOLOGY FEE FUND 4401 Interest Earnings $ 24,101 $ 21,190 $ 21,830 4402 Unrealized Gain (24,051) 0 0 4517 Technology Fee -Permit 367,912 313,920 313,920 TOTAL 020 - CITY TECHNOLOGY FEE FUND $ 367,962 $ 335,110 $ 335,750 022 - MOBILE HOME PARK PROGRAM 4218 Mobile Home Lot Fees -City $ 14,916 $ 14,910 $ 13,280 4219 Mobile Home Lot Fees -State 16,710 16,710 18,350 4401 Interest Earnings 2,332 2,200 1,970 4402 Unrealized Gain (2,486) 0 0 PAGE 167 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 4901 Other Revenue TOTAL 022 - MOBILE HOME PARK PROGRAM 023 - SB1186 CERT ACCESS SPEC PROG 4401 Interest Earnings 4402 Unrealized Gain 4650 SB1186 Cert Access Spec Prog TOTAL 023 - SB1186 CERT ACCESS SPEC PROG 025 - CAPITAL RESERVE 4401 Interest Earnings 4402 Unrealized Gain 4901 Other Revenue 4911 Reimbursement from Other Funds 8001 Transfer In -General Fund 8275 Trsf In-Fd 275 8854 Transfer In From 854 TOTAL 025 - CAPITAL RESERVE 073 - BENEFITS CONTINGENCY 4401 Interest Earnings 4402 Unrealized Gain TOTAL 073 - BENEFITS CONTINGENCY 100 - ASSESSMENT DISTRICTS ADMIN 4401 Interest Earnings 4402 Unrealized Gain 4901 Other Revenue TOTAL 100 - ASSESSMENT DISTRICTS ADMIN 101 - AD 93-1 MASI COMMERCE CENTER 4401 Interest Earnings 4402 Unrealized Gain TOTAL 101 - AD 93-1 MASI COMMERCE CENTER 105 - AB2766 AIR QUALITY IMPROVEMENT 4401 Interest Earnings 4402 Unrealized Gain 4740 Grant Income -Other TOTAL 105 - AB2766 AIR QUALITY IMPROVEMENT 106 - MSRC AIR POLLUTION REDUCT GRNT 4740 Grant Income -Other TOTAL 106 - MSRC AIR POLLUTION REDUCT GRNT 109 - PUBLIC ART TRUST FUND 4401 Interest Earnings 4402 Unrealized Gain 4809 In Lieu Fees 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 1,120 1,120 1,120 $ 32,592 $ 34,940 $ 34,720 $ 2,004 $ 1,730 $ 1,890 (1,949) 0 0 43,021 40,390 47,710 $ 842,259 $ 784,100 $ 674,370 (644,311) 0 0 99,470 0 0 53,800 10,000 30,000 725,000 1,220,460 1,369,340 249,704 0 0 321,352 0 0 $ 1,647,274 $ 2,014,560 $ 2,073,710 $ 40,989 $ 39,130 $ 35,660 (32,705) 0 0 $ 8,284 $ 39,130 $ 35,660 $ 6,385 $ 8,220 $ 6,180 (9,319) 0 0 1,009,520 960,180 698,370 $ 1,006,586 $ 968,400 $ 704,550 $ 153 $ 180 $ 0 (125) 0 0 $ 28 $ 180 $ 0 $ 6,402 $ 7,570 $ 5,200 (8,711) 0 0 534,769 232,440 231,560 $ 532,460 $ 240,010 $ 236,760 $ 30,000 $ 0 $ 0 $ 30,000 $ 0 $ 0 $ 6,816 $ 4,680 $ 6,050 (3,807) 0 0 443,950 100,000 100,000 PAGE 168 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget TOTAL 109 - PUBLIC ART TRUST FUND $ 446,959 $ 104,680 $ 106,050 110 - BEAUTIFICATION 4401 Interest Earnings $ 7,024 $ 7,060 $ 5,910 4402 Unrealized Gain (8,000) 0 0 TOTAL 110 - BEAUTIFICATION $ (976) $ 7,060 $ 5,910 111 - PARK LAND ACQUISITION 4401 Interest Earnings $ 65,279 $ 54,420 $ 62,320 4402 Unrealized Gain (59,296) 0 0 4818 Park Land Acq Impact Fee 1,429,190 1,000,000 1,000,000 TOTAL 11 l - PARK LAND ACQUISITION $ 1,435,173 $ 1,054,420 $ 1,062,320 112 - DRAINAGE FAC/GENERAL 4401 Interest Earnings $ 27,075 $ 33,050 $ 10,200 4402 Unrealized Gain (42,190) 0 0 4806 Storm Drain Fees 441,124 500,000 100,000 TOTAL 112 - DRAINAGE FAC/GENERAL $ 426,009 $ 533,050 $ 110,200 113 - COMMUNITY/REC CENTER DEVELPMNT 4401 Interest Earnings $ 22,751 $ 19,430 $ 23,860 4402 Unrealized Gain (21,473) 0 0 4822 Community/Rec Ctr Impact Fee 533,387 520,000 520,000 TOTAL 113 - COMMUNITY/REC CENTER DEVELPMNT $ 534,665 $ 539,430 $ 543,860 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 4401 Interest Earnings $ 3,259 $ 3,090 $ 2,950 4402 Unrealized Gain (3,508) 0 0 4807 Secondary Regional Fee 9,048 0 0 TOTAL 114 - DRAINAGE-ETIWANDA/SAN SEVAINE $ 8,799 $ 3,090 $ 2,950 115 - HENDERSON/WARDMAN DRAINAGE 4402 Unrealized Gain $ (12,794) $ 0 $ 0 TOTAL 115 - HENDERSON/WARDMAN DRAINAGE $ (12,794) $ 0 $ 0 116 - ETIWANDA DRAINAGE 4401 Interest Earnings $ 24,841 $ 23,880 $ 19,340 4402 Unrealized Gain (26,973) 0 0 4807 Secondary Regional Fee 10,788 0 0 TOTAL 116 - ETIWANDA DRAINAGE $ 8,656 $ 23,880 $ 19,340 118 - UPPER ETIWANDA DRAINAGE 4401 Interest Earnings $ 7,306 $ 7,030 $ 6,020 4402 Unrealized Gain (7,863) 0 0 TOTAL 118 - UPPER ETIWANDA DRAINAGE $ (557) $ 7,030 $ 6,020 119 - PARK IMPROVEMENT 4401 Interest Earnings $ 33,937 $ 28,700 $ 25,260 4402 Unrealized Gain (32,013) 0 0 PAGE 169 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4819 Park Improvement Impact Fee 860,217 800,000 300,000 TOTAL 119 - PARK IMPROVEMENT $ 862,141 $ 828,700 $ 325,260 120 - PARK DEVELOPMENT 4401 Interest Earnings $ 98,645 $ 92,700 $ 75,020 4402 Unrealized Gain (105,109) 0 0 8275 Trsf In-Fd 275 82,440 0 0 TOTAL 120 - PARK DEVELOPMENT $ 75,976 $ 92,700 $ 75,020 122 - SOUTH ETIWANDA DRAINAGE 4401 Interest Earnings $ 13,394 $ 12,840 $ 11,010 4402 Unrealized Gain (14,402) 0 0 TOTAL 122 - SOUTH ETIWANDA DRAINAGE $ (1,008) $ 12,840 $ 11,010 123 - LIBRARY IMPACT FEE 4401 Interest Earnings $ 12,054 $ 10,630 $ 11,990 4402 Unrealized Gain (11,887) 0 0 4814 Library Impact Fee 206,369 215,540 215,540 TOTAL 123 - LIBRARY IMPACT FEE $ 206,536 $ 226,170 $ 227,530 124 - TRANSPORTATION 4401 Interest Earnings $ 514,940 $ 453,220 $ 442,020 4402 Unrealized Gain (502,428) 0 0 4745 Other Intergov'tl Reimbursemnt 38,727 0 0 4820 Regional Transportation Fee 3,303,688 2,500,000 1,400,000 4821 Local Transportation Fee 4,870,725 3,300,000 1,850,000 4901 Other Revenue 255,836 0 0 8198 Transfer In -Fund 198 17,000 0 0 TOTAL 124 - TRANSPORTATION $ 8,498,488 $ 6,253,220 $ 3,692,020 125 - ANIMAL CENTER EMPACT FEE 4401 Interest Earnings $ 2,358 $ 2,100 $ 2,290 4402 Unrealized Gain (2,296) 0 0 4815 Animal Center Impact Fee 44,177 45,130 45,130 TOTAL 125 - ANIMAL CENTER IMPACT FEE $ 44,239 $ 47,230 $ 47,420 126 - LOWER ETIWANDA DRAINAGE 4401 Interest Earnings $ 8,698 $ 8,150 $ 7,770 4402 Unrealized Gain (9,145) 0 0 TOTAL 126 - LOWER ETIWANDA DRAINAGE $ (447) $ 8,150 $ 7,770 127 - POLICE IMPACT FEE 4401 Interest Earnings $ 8,973 $ 7,980 $ 7,650 4402 Unrealized Gain (8,835) 0 0 4816 Police Impact Fee 135,096 157,260 125,000 TOTAL 127 - POLICE IMPACT FEE $ 135,234 $ 165,240 $ 132,650 128 - ETIWANDA NO. EQUESTRIAN FACIL. 4401 Interest Earnings $ 8,681 $ 8,320 $ 7,140 PAGE 170 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4402 Unrealized Gain (9,352) 0 0 TOTAL 128 - ETIWANDA NO. EQUESTRIAN FACH.. $ (671) S 8,320 $ 7,140 129 - UNDERGROUND UTILITIES 4401 Interest Earnings $ 142,354 S 131,020 $ 124,350 4402 Unrealized Gain (148,824) 0 0 4813 Underground Utilities Fee 146,397 90,000 0 4901 Other Revenue 251,674 0 0 TOTAL 129 - UNDERGROUND UTILITIES $ 391,601 $ 221,020 $ 124,350 130 - LMD #1 GENERAL CITY 4101 Property Taxes-CY Sec/Unsec $ 1,238,873 S 1,238,160 $ 1,256,110 4103 Property Taxes-PY Sec & Unsec 9,417 9,410 9,410 4104 Property Taxes-Penalties/Int. 2,819 2,810 2,810 4401 Interest Earnings 16,566 15,180 12,290 4402 Unrealized Gain (19,676) 0 0 4419 Other Rental/Lease Income 29,975 28,270 28,270 4554 Park Maintenance Fees 2,093 3,050 3,050 4555 Sports Field User Grp Rentals 0 110 110 4556 Sports Lighting Fees 8,233 9,730 9,730 4901 Other Revenue 10,000 100 100 8001 Transfer In -General Fund 33,917 36,610 64,290 8275 TrsfIn-Fd 275 28 0 0 8876 Transfer In - CID Empire Lakes 2,710 26,440 37,720 TOTAL 130 - LMD #1 GENERAL CITY $ 1,334,955 S 1,369,870 $ 1,423,890 131 - LMD #2 VICTORIA 4101 Property Taxes-CY Sec/Unsec $ 3,705,794 $ 3,697,410 $ 3,846,420 4103 Property Taxes-PY Sec & Unsec 27,102 21,810 21,810 4104 Property Taxes-Penalties/Int. 5,726 5,600 5,600 4401 Interest Earnings 56,952 47,960 29,800 4402 Unrealized Gain (63,751) 0 0 4554 Park Maintenance Fees 191 960 960 8001 Transfer In -General Fund 288,082 303,270 318,570 8275 Trsf In-Fd 275 8,744 0 0 TOTAL 131 - LMD #2 VICTORIA $ 4,028,840 S 4,077,010 $ 4,223,160 132 - LMD #3A HYSSOP 4103 Property Taxes-PY Sec & Unsec 207 0 0 4104 Property Taxes-Penalties/Int. 39 0 0 4402 Unrealized Gain (261) 0 0 TOTAL 132 - LMD #3A HYSSOP $ (15) $ 0 $ 0 133 - LMD #313 MEDIANS 4101 Property Taxes-CY Sec/Unsec $ 808,739 $ 815,820 $ 825,220 4103 Property Taxes-PY Sec & Unsec 7,172 8,230 8,230 4104 Property Taxes-Penalties/Int. 1,186 1,380 1,380 4216 Parking Permits 55,348 60,000 60,000 4401 Interest Earnings 28,696 26,700 22,530 PAGE 171 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4402 Unrealized Gain (32,180) 0 0 4901 Other Revenue 0 100 100 8275 Trsf In-Fd 275 520 0 0 TOTAL 133 - LMD #3B MEDIANS $ 869,481 $ 912,230 $ 917,460 134 - LMD #4R TERRA VISTA 4101 Property Taxes-CY Sec/Unsec $ 2,788,823 $ 2,772,040 $ 2,800,040 4103 Property Taxes-PY Sec & Unsec 7,557 8,600 8,600 4104 Property Taxes-Penalties/Int. 1,570 2,150 2,150 4401 Interest Earnings 89,962 79,250 66,650 4402 Unrealized Gain (97,797) 0 0 4554 Park Maintenance Fees 61 490 490 4555 Sports Field User Grp Rentals 0 110 110 8275 Trsf In-Fd 275 5,132 0 0 TOTAL 134 - LMD #4R TERRA VISTA $ 2,795,308 $ 2,862,640 $ 2,878,040 135 - LMD #5 ANDOVER 4101 Property Taxes-CY Sec/Unsec $ 2,493 $ 2,500 $ 2,500 4401 Interest Earnings 308 340 250 4402 Unrealized Gain (358) 0 0 TOTAL 135 - LMD #5 ANDOVER $ 2,443 $ 2,840 $ 2,750 136 - LMD #6R CARYN COMMUNITY 4101 Property Taxes-CY Sec/Unsec $ 535,545 $ 548,870 $ 554,410 4103 Property Taxes-PY Sec & Unsec 2,927 3,970 3,970 4104 Property Taxes-Penalties/Int. 542 1,340 1,340 4401 Interest Earnings 9,725 8,690 6,670 4402 Unrealized Gain (10,640) 0 0 8001 Transfer In -General Fund 40,532 40,090 40,120 TOTAL 136 - LMD #6R CARYN COMMUNITY $ 578,631 $ 602,960 $ 606,510 137 - LMD #7 NORTH ETIWANDA 4101 Property Taxes-CY Sec/Unsec $ 938,030 $ 939,910 $ 950,630 4103 Property Taxes-PY Sec & Unsec 9,876 9,190 9,190 4104 Property Taxes-Penalties/Int. 2,576 2,350 2,350 4401 Interest Earnings 16,023 14,600 9,790 4402 Unrealized Gain (18,980) 0 0 4419 Other Rental/Lease Income 59,124 42,860 42,860 4554 Park Maintenance Fees 520 1,250 1,250 4556 Sports Lighting Fees 270 3,180 3,180 8275 Trsf In-Fd 275 376 0 0 TOTAL 137 - LMD #7 NORTH ETIWANDA $ 1,007,815 $ 1,013,340 $ 1,019,250 138 - LMD #8 SOUTH ETIWANDA 4101 Property Taxes-CY Sec/Unsec $ 33,958 $ 33,920 $ 34,270 4103 Property Taxes-PY Sec & Unsec 152 250 250 4104 Property Taxes-Penalties/Int. 17 120 120 4401 Interest Earnings 891 810 570 4402 Unrealized Gain (987) 0 0 PAGE 172 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget TOTAL 138 - LMD #8 SOUTH ETIWANDA $ 34,031 $ 35,100 $ 35,210 139 - LMD #9 LOWER ETIWANDA 4101 Property Taxes-CY Sec/Unsec $ 943,054 $ 671,200 $ 677,980 4103 Property Taxes-PY Sec & Unsec 4,370 1,080 1,080 4104 Property Taxes-Penalties/Int. 1,138 300 300 4401 Interest Earnings 18,572 16,060 15,570 4402 Unrealized Gain (20,269) 0 0 4554 Park Maintenance Fees (85) 2,950 2,950 4555 Sports Field User Grp Rentals 0 110 110 8275 Trsf In-Fd 275 1,284 0 0 TOTAL 139 - LMD #9 LOWER ETIWANDA $ 948,064 $ 691,700 $ 697,990 140 - LMD #10 RANCHO ETIWANDA 4101 Property Taxes-CY Sec/Unsec $ 594,077 $ 608,110 $ 614,250 4103 Property Taxes-PY Sec & Unsec 6,830 3,840 3,840 4104 Property Taxes-Penalties/Int. 2,779 1,710 1,710 4401 interest Earnings 16,965 15,280 12,820 4402 Unrealized Gain (19,148) 0 0 4419 Other Rental/Lease Income 31,294 27,220 27,220 4554 Park Maintenance Fees 333 180 180 4555 Sports Field User Grp Rentals 0 40 40 4556 Sports Lighting Fees 5,008 3,970 3,970 4901 Other Revenue 0 100 100 8275 Trsf In-Fd 275 963 0 0 TOTAL 140 - LMD #10 RANCHO ETIWANDA $ 639,101 $ 660,450 $ 664,130 141 - LMD l CAPITAL REPLACEMENT FUND 4401 Interest Earnings $ 5,042 $ 4,380 $ 4,330 4402 Unrealized Gain (5,008) 0 0 8130 Transfer In -Fund 130 90,000 90,000 90,000 8876 Transfer In - CFD Empire Lakes 810 7,940 11,320 TOTAL 141 - LMD 1 CAPITAL REPLACEMENT FUND $ 90,844 $ 102,320 $ 105,650 150 - GENERAL CITY STREET LIGHTS 4402 Unrealized Gain (157) 0 0 4923 Misc. Other Financing Sources 38,412 0 0 8151 Transfer In -Fund 151 63,791 113,200 113,200 8152 Transfer In -Fund 152 62,476 110,860 110,860 8153 Transfer In -Fund 153 24,774 43,960 43,960 8154 Transfer In -Fund 154 11,498 20,410 20,410 8155 Transfer In -Fund 155 5,465 9,690 9,690 8156 Transfer In -Fund 156 8,554 15,170 15,170 8157 Transfer In -Fund 157 17,312 30,720 30,720 8158 Transfer In -Fund 158 6,100 10,820 10,820 TOTAL 150 - GENERAL CITY STREET LIGHTS $ 238,225 $ 354,830 $ 354,830 151 - SLD #1 ARTERIAL 4101 Property Taxes-CY Sec/Unsec $ 817,217 $ 822,180 $ 832,650 PAGE 173 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 4901 Other Revenue 8876 Transfer In - CFD Empire Lakes TOTAL 151 - SLD #1 ARTERIAL 152 - SLD #2 RESIDENTIAL 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4402 Unrealized Gain 8001 Transfer In -General Fund 8876 Transfer In - CFD Empire Lakes TOTAL 152 - SLD #2 RESIDENTIAL 153 - SLD #3 VICTORIA 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain TOTAL 153 - SLD #3 VICTORIA 154 - SLD #4 TERRA VISTA 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain TOTAL 154 - SLD #4 TERRA VISTA 155 - SLD #5 CARYN COMMUNITY 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 8001 Transfer In -General Fund TOTAL 155 - SLD #5 CARYN COMMUNITY 156 - SLD #6 INDUSTRIAL AREA 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain TOTAL 156 - SLD #6 INDUSTRIAL AREA 157 - SLD #7 NORTH ETIWANDA 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 5,107 5,400 5,400 1,200 1,490 1,490 8,823 7,200 5,430 (9,767) 0 0 3,168 0 0 680 7,940 11,320 $ 826,428 $ 844,210 $ 856,290 $ 373,250 $ 373,680 $ 381,850 2,416 3,060 3,060 671 940 940 (14,367) 0 0 251,284 63,610 85,110 1,900 18,510 26,400 $ 615,154 $ 459,800 $ 497,360 $ 378,810 $ 377,600 $ 381,410 2,317 2,160 2,160 517 570 570 20,181 18,440 6,240 (21,401) 0 0 $ 380,424 $ 398,770 $ 390,380 $ 165,609 $ 164,740 $ 166,400 534 580 580 111 150 150 6,736 6,350 1,350 (7,509) 0 0 $ 165,481 $ 171,820 $ 168,480 $ 43,696 $ 43,710 $ 44,150 576 360 360 204 130 130 35,942 28,920 25,160 $ 80,418 $ 73,120 $ 69,800 $ 133,113 $ 134,580 $ 136,150 1,388 1,380 1,380 231 230 230 5,952 5,500 870 (6,491) 0 0 $ 134,193 $ 141,690 $ 138,630 PAGE 174 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4101 Property Taxes-CY Sec/Unsec $ 128,756 $ 128,820 $ 130,250 4103 Property Taxes-PY Sec & Unsec 1,446 1,260 1,260 4104 Property Taxes-Penalties/Int. 432 350 350 4401 Interest Earnings 2,597 2,070 1,590 4402 Unrealized Gain (2,576) 0 0 8001 Transfer In -General Fund 46,423 29,400 39,240 TOTAL 157 - SLD #7 NORTH ETIWANDA $ 177,078 $ 161,900 $ 172,690 158 - SLD #8 SOUTH ETIWANDA 4101 Property Taxes-CY Sec/Unsec $ 70,705 $ 70,490 $ 71,200 4103 Property Taxes-PY Sec & Unsec 587 470 470 4104 Property Taxes-Penalties/Int. 232 140 140 4401 Interest Earnings 25,473 24,320 18,560 4402 Unrealized Gain (27,527) 0 0 TOTAL 158 - SLD #8 SOUTH ETIWANDA $ 69,470 $ 95,420 $ 90,370 174 - STATE GAS TAX 4401 Interest Earnings $ 140,302 $ 122,970 $ 115,150 4402 Unrealized Gain (142,620) 0 0 4720 Gas Tax 2105-Prop 111 894,224 1,032,740 1,129,920 4721 State Gas Tax-2106 552,052 622,650 685,930 4722 State Gas Tax-2107 1,210,037 1,314,240 1,543,650 4723 State Gas Tax-2107.5 10,000 10,000 10,000 4725 Gas Tax R&T7360 1,171,035 1,584,910 1,724,860 4745 Other Intergov'tl Reimbursemnt 3,418 0 0 8275 Trsf In-Fd 275 1,050 0 0 TOTAL 174 - STATE GAS TAX $ 3,839,498 $ 4,687,510 $ 5,209,510 176 - MEASURE 11990-2010 4401 Interest Earnings $ 771 $ 1,420 $ 770 4402 Unrealized Gain (2,523) 0 0 TOTAL 176 - MEASURE I 1990-2010 $ (1,752) $ 1,420 $ 770 177 - MEASURE 12010-2040 4401 Interest Earnings $ 40,797 $ 36,920 $ 46,720 4402 Unrealized Gain (47,439) 0 0 4715 Measure 1 Local St Allotment 3,884,722 3,570,290 3,710,670 4901 Other Revenue 111,865 0 0 TOTAL 177 - MEASURE 12010-2040 $ 3,989,945 $ 3,607,210 $ 3,757,390 178 - SB 140 4402 Unrealized Gain $ (441) $ 0 $ 0 TOTAL 178 - SB 140 $ (441) $ 0 $ 0 179 - ROAD MAINT & REHAB ACCT 4401 Interest Earnings $ 56,959 $ 49,900 $ 69,780 4402 Unrealized Gain (60,749) 0 0 4726 Road Maint & Rehab Acct Rev 3,253,922 3,506,560 3,992,050 4901 Other Revenue 17,075 0 0 PAGE 175 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget TOTAL 179 - ROAD MAINT & REHAB ACCT $ 3,267,207 $ 3,556,460 $ 4,061,830 181-SB1-TCEP 4760 Grant Income -State 4,627,947 12,500,650 62,352,350 TOTAL 181- SB 1 - TCEP $ 4,627,947 $ 12,500,650 $ 62,352,350 182 - AB 2928 TRAFFIC CONGEST RELIEF 4402 Unrealized Gain $ (3,689) $ 0 $ 0 TOTAL 182 - AB 2928 TRAFFIC CONGEST RELIEF $ (3,689) $ 0 $ 0 188 - INTEGRATED WASTE MANAGEMENT 4134Integrated Waste Mgmt Fee 1,718,179 1,675,160 1,675,160 4220 Other Licenses & Permits 300 700 600 4401 Interest Earnings 47,613 42,660 40,550 4402 Unrealized Gain (50,105) 0 0 4590 Administrative Fee-C&D Program 49,900 40,000 40,000 4901 Other Revenue 16,145 75,000 75,000 8274 Transfer In -State Grants Fund 0 0 5,000 TOTAL 188 - INTEGRATED WASTE MANAGEMENT $ 1,782,032 $ 1,833,520 $ 1,836,310 194 - PROPOSITION 1 B STATE FUNDING 4401 Interest Earnings $ 3,093 $ 2,990 $ 2,560 4402 Unrealized Gain (3,337) 0 0 TOTAL 194 - PROPOSITION 1B STATE FUNDING $ (244) $ 2,990 $ 2,560 195 - STATE ASSET SEIZURE 4401 Interest Earnings $ 931 $ 880 $ 700 4402 Unrealized Gain (898) 0 0 4901 Other Revenue 20,259 0 0 TOTAL 195 - STATE ASSET SEIZURE $ 20,292 $ 880 $ 700 196 - CA ASSET SEIZURE 15% 4401 Interest Earnings $ 26 $ 30 $ 50 4402 Unrealized Gain (68) 0 0 4901 Other Revenue 3,575 0 0 8195 Transfer In -Fund 195 0 2,680 2,680 TOTAL 196 - CA ASSET SEIZURE 15% $ 3,533 $ 2,710 $ 2,730 198 - CITYWIDE INFRASTRUCTURE IMPRV 4401 Interest Earnings $ 325,948 $ 298,890 $ 268,110 4402 Unrealized Gain (328,007) 0 0 4745 Other Intergov'tl Reimbursemnt 141,520 900,000 0 4823 Traffic Mitigation Fee 0 2,000 0 4901 Other Revenue 23,348 0 0 TOTAL 198 - CITYWIDE INFRASTRUCTURE IMPRV $ 162,809 $ 1,200,890 $ 268,110 204 - COMMUNITY DEVELOPMENT BLK GRNT 4402 Unrealized Gain $ (601) $ 0 $ 0 4741 Program Income 180,160 150,000 150,000 PAGE 176 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4750 Grant Income -Federal 1,474,651 1,688,390 982,350 8001 Transfer In -General Fund 9,800 0 0 TOTAL 204 - COMMUNITY DEVELOPMENT BLK GRNT $ 1,664,010 $ 1,838,390 $ 1,132,350 209 - FEDERAL SAFETEA-LU 4401 Interest Earnings $ 3,286 $ 2,140 $ 4,810 4402 Unrealized Gain (3,738) 0 0 4745 Other Intergov'tl Reimbursemnt 299,139 0 0 TOTAL 209 - FEDERAL SAFETEA-LU $ 298,687 $ 2,140 $ 4,810 211 - PROP 1B - SLPP 4401 Interest Earnings $ 36 $ 30 $ 230 4402 Unrealized Gain (118) 0 0 4745 Other Intergov'tl Reimbursemnt 39,834 0 0 TOTAL 211 - PROP 1 B - SLPP $ 39,752 $ 30 $ 230 214 - PEDESTRIAN GRANT/ART 3 4740 Grant Income -Other $ 43,575 $ 398,550 $ 403,000 TOTAL 214 - PEDESTRIAN GRANT/ART 3 $ 43,575 $ 398,550 $ 403,000 218 - PUBLIC RESRCE GRNTS/HEALTHY RC 4402 Unrealized Gain $ (52) $ 0 $ 0 8001 Transfer In -General Fund 16,563 0 0 TOTAL 218 - PUBLIC RESRCE GRNTS/HEALTHY RC $ 16,511 $ 0 $ 0 225 - CA RECYC/LITTER REDUCTION GRNT 4402 Unrealized Gain $ (825) $ 0 $ 0 4740 Grant Income -Other 43,239 43,240 43,480 TOTAL 225 - CA RECYC/LITTER REDUCTION GRNT $ 42,414 $ 43,240 $ 43,480 227 - USED OIL RECYCLING PROGRAM 4401 Interest Earnings $ 457 $ 440 $ 160 4402 Unrealized Gain (546) 0 0 4740 Grant Income -Other 19,133 19,100 23,330 TOTAL 227 - USED OIL RECYCLING PROGRAM $ 19,044 $ 19,540 $ 23,490 239 - FEDERAL GRANT FUNDS-DREIER 4402 Unrealized Gain $ (166) $ 0 $ 0 TOTAL 239 - FEDERAL GRANT FUNDS-DREIER $ (166) $ 0 $ 0 272 - FREEDOM COURTYARD RSRC GRANTS 4401 Interest Earnings $ 0 $ 0 $ 10 TOTAL 272 - FREEDOM COURTYARD RSRC GRANTS $ 0 $ 0 $ 10 274 - STATE GRANTS FUND 4760 Grant Income -State 223,240 2,686,760 102,360 TOTAL 274 - STATE GRANTS FUND $ 223,240 $ 2,686,760 $ 102,360 275 - FEDERAL GRANTS FUND PAGE 177 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4401 Interest Earnings $ 0 $ 15,620 $ 0 4750 Grant Income -Federal 5,730,616 13,417,770 1,000,000 TOTAL 275 - FEDERAL GRANTS FUND $ 5,730,616 $ 13,433,390 $ 1,000,000 290 - LIBRARY FUND 4101 Property Taxes-CY Sec/Unsec $ 4,803,132 $ 4,806,370 $ 5,426,350 4102 Property Taxes-CY Unsecured 0 104,840 0 4103 Property Taxes-PY Sec & Unsec 50,818 42,420 55,680 4105 Property Taxes -Supplemental 79,609 73,570 87,230 4113 Property Tax- Post RDA Res Bic 280,680 140,340 140,340 4401 Interest Earnings 89,401 76,360 72,650 4402 Unrealized Gain (102,482) 0 0 4419 Other Rental/Lease Income 0 5,000 0 4512 Library Card & Merchndse Sales 430 2,500 3,500 4565 Passport Processing Fees 4,951 60,000 80,000 4567 Passport Photo Fees 0 5,000 12,000 4570 Sale of Printed Material 2,587 10,000 12,000 4591 Recreation Fees - ActiveNet 13 150 0 4690 Contract Classes -Library 4,690 3,380 0 4691 Program Revenue -Library 0 0 20,400 4740 Grant Income -Other 26,006 18,000 23,000 4901 Other Revenue 59,122 50,000 50,000 4907 Private Contributions Library 25,000 50,000 100,000 4909 RC Library Foundation Support 206,125 523,000 875,000 4914 Non -Abated Reimbursements 5,082 7,500 10,000 4941 Other Revenue - ActiveNet 0 80 0 4946 Processing Fee - ActiveNet 394 3,450 5,150 8275 Trsf In-Fd 275 169,385 0 0 8302 Transfer In -Fund 302 37,040 0 0 TOTAL 290 - LIBRARY FUND $ 5,741,983 $ 5,981,960 $ 6,973,300 291 - CA STATE LIBRARY 4402 Unrealized Gain $ (1,437) $ 0 $ 0 4740 Grant Income -Other 52,294 20,000 20,000 TOTAL 291 - CA STATE LIBRARY $ 50,857 $ 20,000 $ 20,000 292 - STAFF INNOVATION FD (CA ST LB) 4401 Interest Earnings $ 3,166 $ 3,020 $ 2,570 4402 Unrealized Gain (3,394) 0 0 TOTAL 292 - STAFF INNOVATION FD (CA ST LB) $ (228) $ 3,020 $ 2,570 302 - LIBRARY SERVICES & TECH. ACT 4402 Unrealized Gain $ (314) $ 0 $ 0 TOTAL 302 - LIBRARY SERVICES & TECH. ACT $ (314) $ 0 $ 0 310 - PUBLIC LIBRARY BOND ACT-2000 4402 Unrealized Gain $ (400) $ 0 $ 0 TOTAL 310 - PUBLIC LIBRARY BOND ACT-2000 $ (400) $ 0 $ 0 PAGE 178 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021 /22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 329 - LIBRARY CAPITAL FUND 4401 Interest Earnings $ 20,399 $ 16,840 $ 6,890 4402 Unrealized Gain (21,806) 0 0 8290 Transfer In -Library Fund 1,100,000 500,000 800,000 TOTAL 329 - LIBRARY CAPITAL FUND $ 1,098,593 $ 516,840 $ 806,890 340 - DRUG ABATEMENT ACT 4401 Interest Earnings $ 358 $ 0 $ 0 4402 Unrealized Gain (358) 0 0 354 - COPS PROGRAM GRANT -STATE 4402 Unrealized Gain $ (12,245) $ 0 $ 0 4740 Grant Income -Other 421,177 437,390 435,250 TOTAL 354 - COPS PROGRAM GRANT -STATE $ 408,932 $ 437,390 $ 435,250 356 - JUSTICE ASSIST GRNT (JAG) ARRA 4401 Interest Earnings $ 0 $ 0 $ 10 TOTAL 356 - JUSTICE ASSIST GRNT (JAG) ARRA $ 0 $ 0 $ 10 361- JUSTICE ASSISTANCE GRANT(JAG) 4750 Grant Income -Federal 0 18,060 0 TOTAL 361 - JUSTICE ASSISTANCE GRANT(JAG) $ 0 $ 18,060 $ 0 380 - HOMELAND SECURITY GRANT -FIRE 4740 Grant Income -Other $ 26,780 $ 0 $ 0 TOTAL 380 - HOMELAND SECURITY GRANT -FIRE $ 26,780 $ 0 $ 0 381 - HOMELAND SECURITY GRANT -POLICE 4740 Grant Income -Other $ 33,165 $ 68,000 $ 37,300 TOTAL 381 - HOMELAND SECURITY GRANT -POLICE $ 33,165 $ 68,000 $ 37,300 383 - EMERGENCY MGMT PERFORMNCE GRNT 4740 Grant Income -Other $ 26,725 $ 26,730 $ 28,020 TOTAL 383 - EMERGENCY MGMT PERFORMNCE GRNT $ 26,725 $ 26,730 $ 28,020 396 - HOUSING SUCCESSOR AGENCY 4401 Interest Earnings $ 25,317 $ 22,820 $ 17,550 4402 Unrealized Gain (28,512) 0 0 4901 Other Revenue 111,727 12,000 12,000 TOTAL 396 - HOUSING SUCCESSOR AGENCY $ 108,532 $ 34,820 $ 29,550 600 - AD 82-1 6TH ST INDUSTRIAL 4401 Interest Earnings $ 146 $ 170 $ 140 4402 Unrealized Gain (166) 0 0 TOTAL 600 - AD 82-1 6TH ST INDUSTRIAL $ (20) $ 170 $ 140 602 - AD 84-1 DAY CREEK/MELLO 4401 Interest Earnings $ 14,404 $ 13,790 $ 11,830 4402 Unrealized Gain (15,476) 0 0 PAGE 179 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds TOTAL 602 - AD 84-1 DAY CREEK/MELLO 612 - CFD 2001-01 4401 Interest Earnings 4402 Unrealized Gain TOTAL 612 - CFD 2001-01 614 - CFD 2003-01 PROJECT FUND 4401 Interest Earnings 4402 Unrealized Gain TOTAL 614 - CFD 2003-01 PROJECT FUND 615 - CFD 2003-01 CULTURAL CENTER 4401 Interest Earnings TOTAL 615 - CFD 2003-01 CULTURAL CENTER 617 - CFD 2004-01 RANCHO ETIWANDA ES 4401 Interest Earnings 4402 Unrealized Gain TOTAL 617 - CFD 2004-01 RANCHO ETIWANDA ES 680 - CFD 2006-01 VINTNER'S GROVE 4401 Interest Earnings TOTAL 680 - CFD 2006-01 VINTNER'S GROVE 681- CFD 2006-02 AMADOR ON ROUTE 66 4401 Interest Earnings 4402 Unrealized Gain TOTAL 681 - CFD 2006-02 AMADOR ON ROUTE 66 700 - SPORTS COMPLEX 4126 Admissions Tax 4402 Unrealized Gain 4419 Other Rental/Lease Income 4426 Stadium Lease -Minimum Rent 4439 Other Rental/Lease Inc.-ANet 4554 Park Maintenance Fees 4556 Sports Lighting Fees 4562 Maintenance Fees 4580 Stadium Security Reimbursement 4583 Baseball Security Reimb. 4745 Other Intergov'tl Reimbursemnt 4901 Other Revenue 8001 Transfer In -General Fund 8275 Trsf In-Fd 275 TOTAL 700 - SPORTS COMPLEX 705 - MUNICIPAL UTILITY 4401 Interest Earnings 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget $ (1,072) $ 13,790 $ 11,830 $ 38,247 $ 35,360 $ 30,360 (39,754) 0 0 $ (1,507) $ 35,360 $ 30,360 $ 18 $ 20 $ 0 (2,055) 0 0 $ (2,037) $ 20 $ 0 $ 20 $ 30 $ 0 $ 20 $ 30 $ 0 $ 41 $ 70 $ 60 (42) 0 0 $ (1) $ 70 $ 60 $ 0 $ 30 $ 20 $ 0 $ 30 $ 20 $ 73 $ 60 $ 70 (68) 0 0 $ 5 $ 60 $ 70 $ 32,500 $ 90,000 $ 90,000 (895) 0 0 19,309 0 0 75,000 120,000 125,000 69,120 133,090 133,090 (814) 4,410 4,410 715 0 0 0 6,250 6,250 0 34,150 0 18,280 30,320 60,000 3,439 0 0 55,040 0 0 1,177,251 2,005,520 1,987,170 19,995 0 0 $ 1,468,940 $ 2,423,740 $ 2,405,920 $ 177,678 $ 170,010 $ 138,430 PAGE 180 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4402 Unrealized Gain (204,335) 0 0 4601 Monthly Srvc Fee -Electric Util 730,637 700,000 818,850 4602 Commodity Fee -Electric Util. 9,961,790 11,500,000 12,051,000 4603 New Srvc Activation Fee-Util. 22,920 15,000 20,000 4604 Dist Line Ext Fee-Elec Utility 554,351 500,000 250,000 4605 Wholesale Energy Sales & Cntrt 703,755 600,000 600,000 4608 Standby Demand Fee 91,320 91,320 94,060 4610 Late Fee -Electric Utility 0 14,000 14,000 4620 Low Income Disc (Contra Rev) (98) 0 0 4650 SB1186 Cert Access Spec Prog 5,568 0 0 4802 Developer Participation 18,880 220,000 300,000 4901 Other Revenue (35,001) 0 0 4915 Bad Debt Recovery 238 0 0 4935 Contributed Capital 469,809 0 0 TOTAL 705 - MUNICIPAL UTILITY $ 12,497,512 $ 13,810,330 $ 14,286,340 706 - UTILITY PUBLIC BENEFIT FUND 4401 Interest Earnings $ 3,719 $ 4,040 $ 1,970 4402 Unrealized Gain (6,611) 0 0 4601 Monthly Srvc Fee -Electric Util 19,483 0 0 4609 Public Benefit Fund-Elec Util 251,030 300,000 300,000 TOTAL 706 - UTILITY PUBLIC BENEFIT FUND $ 267,621 $ 304,040 $ 301,970 708 - RCMU CAPITAL REPLACEMENT FUND 4401 Interest Earnings $ 71,488 $ 66,000 $ 74,450 4402 Unrealized Gain (82,423) 0 0 TOTAL 708 - RCMU CAPITAL REPLACEMENT FUND $ (10,935) $ 66,000 $ 74,450 709 - RCMU CAP AND TRADE FUND 4401 Interest Earnings $ 41,147 $ 0 $ 31,600 4402 Unrealized Gain (12,405) 0 0 4735 ARB-Cap and Trade Revenue 322,525 425,000 425,000 8705 Transfer In -Municipal Utility 2,523,940 0 0 TOTAL 709 - RCMU CAP AND TRADE FUND $ 2,875,207 $ 425,000 $ 456,600 711 - FIBER OPTIC NETWORK 4401 Interest Earnings $ (6,924) $ (8,000) $ (9,240) 4419 Other Rental/Lease Income 13,700 75,000 100,000 4446 Fiber License Revenue 84,925 75,000 200,000 4802 Developer Participation 7,732 0 0 4911 Reimbursement from Other Funds 4,950 4,950 4,950 4935 Contributed Capital 954,184 0 0 8025 Transfer In -Capital Rsry Fund 934,831 937,300 934,100 TOTAL 711 - FIBER OPTIC NETWORK $ 1,993,398 $ 1,084,250 $ 1,229,810 712 - EQUIPNEHICLE REPLACEMENT 4401 Interest Earnings $ 14,797 $ 17,010 $ 11,530 4402 Unrealized Gain (19,660) 0 0 4540 Intragovernmental User Fees 530,000 530,000 1,245,230 PAGE 181 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 4903 Animal Center Contributions 4923 Misc. Other Financing Sources 8006 Transfer In -Fund 006 TOTAL 712 - EQUIP/YEHICLE REPLACEMENT 714 - COMP EQUIP/TECH REPLCMENT FUND 4401 Interest Earnings 4402 Unrealized Gain 4540 Intragovernmental User Fees 8025 Transfer In -Capital Rsry Fund 8275 Trsf In-Fd 275 8288 Transfer In -Fund 288 TOTAL 714 - COMP EQUIP/TECH REPLCMENT FUND 838 - AD 91-2 REDEMPTION -DAY CANYON 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain TOTAL 838 - AD 91-2 REDEMPTION -DAY CANYON 847 - PD 85 CAPITAL REPLACEMENT FUND 4401 Interest Earnings 4402 Unrealized Gain 8848 Transfer In -Fund 848 8850 Transfer In-PD 85 Reserve Fund 8876 Transfer In - CFD Empire Lakes TOTAL 847 - PD 85 CAPITAL REPLACEMENT FUND 848 - PD 85 REDEMPTION FUND 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 4419 Other Rental/Lease Income 4554 Park Maintenance Fees 4555 Sports Field User Grp Rentals 4556 Sports Lighting Fees 4901 Other Revenue 8001 Transfer In -General Fund 8275 Trsf In-Fd 275 8876 Transfer In - CFD Empire Lakes TOTAL 848 - PD 85 REDEMPTION FUND 868 - CFD 2000-03 PARK MAINTENANCE 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 0 0 20,000 110 0 0 300,000 300,000 156,300 $ 825,247 $ 847,010 $ 1,433,060 $ 24,881 $ 28,390 $ 26,000 (34,966) 0 0 584,190 584,190 757,050 421,864 421,870 421,870 350,479 0 0 113,346 105,470 105,470 $ 1,459,794 $ 1,139,920 $ 1,310,390 $ 33,411 $ 26,200 $ 26,200 324 310 310 87 130 130 812 710 730 (902) 0 0 $ 33,732 $ 27,350 $ 27,370 $ 5,489 $ 4,920 $ 2,330 (6,016) 0 0 116,800 116,800 116,800 6,202 0 0 950 10,580 15,090 $ 123,425 $ 132,300 $ 134,220 $ 1,149,393 $ 1,148,530 $ 1,163,280 10,470 10,110 10,110 3,508 3,450 3,450 31,586 27,070 0 (33,504) 0 0 130,854 124,010 124,010 2,380 4,210 4,210 0 110 110 12,567 17,270 17,270 0 100 100 49,147 99,990 177,330 7,064 0 0 1,220 11,900 15,090 $ 1,364,685 $ 1,446,750 $ 1,514,960 $ 529,556 $ 545,240 $ 561,750 2,082 3,810 3,810 PAGE 182 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 4104 Property Taxes-Penalties/Int. 291 1,130 1,130 4401 Interest Earnings 4,712 3,940 3,960 4402 Unrealized Gain (6,239) 0 0 4554 Park Maintenance Fees 520 0 0 8275 Trsf In-Fd 275 191 0 0 TOTAL 868 - CFD 2000-03 PARK MAINTENANCE $ 531,113 $ 554,120 $ 570,650 875 - CFD 2017-01 NO. ETIWANDA 4101 Property Taxes-CY Sec/Unsec $ 3,016 $ 3,020 $ 3,020 TOTAL 875 - CFD 2017-01 NO. ETIWANDA $ 3,016 $ 3,020 $ 3,020 876 - CFD 2018-01 EMPIRE LAKES 4101 Property Taxes-CY Sec/Unsec $ 112,093 $ 216,730 $ 257,650 4402 Unrealized Gain (2,040) 0 0 4901 Other Revenue 15,185 0 0 TOTAL 876 - CFD 2018-01 EMPIRE LAKES $ 125,238 $ 216,730 $ 257,650 877 - CFD 2018-01 CAPITAL RESERVE 4401 Interest Earnings $ 1,206 $ 910 $ 2,200 4402 Unrealized Gain (338) 0 0 8876 Transfer In - CFD Empire Lakes 74,600 97,050 99,960 TOTAL 877 - CFD 2018-01 CAPITAL RESERVE $ 75,468 $ 97,960 $ 102,160 TOTAL CITY OF RANCHO CUCAMONGA $ 187,868,723 $ 201,093,410 $ 246,982,320 R.C. FIRE PROTECTION DISTRICT 281 - FIRE FUND 4101 Property Taxes-CY Sec/Unsec $ 19,895,019 $ 20,437,340 $ 21,799,370 4103 Property Taxes-PY Sec & Unsec 350,044 300,880 383,560 4104 Property Taxes-Penalties/Int. 125,972 89,630 110,430 4105 Property Taxes -Supplemental 546,073 500,950 598,350 4106 Property Taxes -Unitary 764,790 758,030 755,790 4110 Homeowners Exemption 158,948 158,950 154,570 4112 Property Tax- Post RDA 11,631,088 13,129,690 14,622,140 4211 Fire Permits 4,970 16,500 16,500 4309 False Alarm Fees 2,725 20,000 20,000 4313 Other Fines & Forfeitures 20,620 8,000 8,000 4316 Weed Abatement 69,745 120,000 120,000 4401 Interest Earnings 213,805 126,690 170,490 4402 Unrealized Gain (173,525) 0 0 4403 Restricted - Interest Earnings 2,035,455 0 0 4419 Other Rental/Lease Income 123,108 108,340 113,070 4440 Sale of Fixed Assets 5,473 0 0 4501 Plan Check Fees 0 100 100 4548 D.U.I. Recovery 0 100 100 4549 Hazmat Recovery 0 100 100 4553 Fire Maintenance Fees 2,088 1,500 1,500 4760 Grant Income -State 25,000 0 0 4901 Other Revenue 65,027 8,800 8,800 PAGE 183 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenue Detail - All Funds 4911 Reimbursement from Other Funds 4914 Non -Abated Reimbursements 4916 Reimbursement from OPEB Trust 4941 Other Revenue - ActiveNet 8275 Trsf In-Fd 275 TOTAL 281 - FIRE FUND 282 - COMMUNITY FACILITIES DIST 85-1 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4401 Interest Earnings 4402 Unrealized Gain 8281 Transfer In -Fire Fund TOTAL 282 - COMMUNITY FACILITIES DIST 85-1 283 - COMMUNITY FACILITIES DIST 88-1 4101 Property Taxes-CY Sec/Unsec 4103 Property Taxes-PY Sec & Unsec 4104 Property Taxes-Penalties/Int. 4402 Unrealized Gain 4552 CFD Annexation Fees 8281 Transfer In -Fire Fund TOTAL 283 - COMMUNITY FACILITIES DIST 88-1 285 - FIRE TECHNOLOGY FEE FUND 4401 Interest Earnings 4402 Unrealized Gain 4517 Technology Fee -Permit TOTAL 285 - FIRE TECHNOLOGY FEE FUND 288 - FIRE PROTECTION CAPITAL FUND 4112 Property Tax- Post RDA 4113 Property Tax- Post RDA Res Me 4401 Interest Earnings 4402 Unrealized Gain 4923 Misc. Other Financing Sources 8275 Trsf In-Fd 275 TOTAL 288 - FIRE PROTECTION CAPITAL FUND TOTAL R.C. FIRE PROTECTION DISTRICT TOTAL ALL FUNDS 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 0 50,000 60,000 1,127,869 824,000 872,800 1,265,174 1,384,790 1,509,670 2,243 6,040 6,040 214,903 0 0 $ 38,476,614 $ 38,050,430 $ 41,331,380 $ 6,137,634 $ 6,282,130 $ 6,313,910 27,785 29,970 44,290 5,896 7,710 13,160 33,073 20,850 20,950 (20,740) 0 0 0 0 1,240,940 $ 6,183,648 $ 6,340,660 $ 7,633,250 $ 410,054 $ 411,460 $ 413,070 8,091 5,680 7,240 3,523 1,710 1,710 (39) 0 0 560 0 0 1,954,205 2,175,200 2,322,900 $ 2,376,394 $ 2,594,050 $ 2,744,920 $ 184 $ 150 $ 160 (141) 0 0 90 60 60 $ 133 $ 210 $ 220 $ 5,225,561 $ 3,527,580 $ 4,855,480 7,538,556 6,322,550 7,772,310 251,255 178,660 255,990 (222,361) 0 0 9,129 0 0 164,808 0 0 $ 12,966,948 $ 10,028,790 $ 12,883,780 $ 60,003,737 $ 57,014,140 $ 64,593,550 $ 247,872,460 $ 258,107,550 $ 311,575,870 PAGE 184 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenues by Fund 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget CITY OF RANCHO CUCAMONGA GENERAL FUND 001 - GENERAL FUND $ 95,406,841 $ 95,160,410 $ 107,532,940 TOTAL GENERAL FUND $ 95,406,841 $ 95,160,410 $ 107,532,940 OTHER GENERAL FUNDS 003 - REIMB ST/COUNTY PARKING CIT $ 105,224 $ 109,650 $ 95,930 006 - CVWD REIMBURSEMENTS 481,636 633,470 510,900 008 - CNTY OF S. B. REIMBURSEMENTS (7,906) 0 0 016 - COMM DEV TECHNICAL SRVCS FUND 472,861 387,830 399,700 017 - LAW ENFORCEMENT RESERVE 2,692,785 68,850 56,830 018 - TRAFFIC SAFETY 86,332 339,350 409,650 020 - CITY TECHNOLOGY FEE FUND 367,962 335,110 335,750 022 - MOBILE HOME PARK PROGRAM 32,592 34,940 34,720 023 - SB1186 CERT ACCESS SPEC PROG 43,076 42,120 49,600 025 - CAPITAL RESERVE 1,647,273 2,014,560 2,073,710 073 - BENEFITS CONTINGENCY 8,285 39,130 35,660 TOTAL OTHER GENERAL FUNDS $ 5,930,120 $ 4,005,010 $ 4,002,450 SPECIAL REVENUE 100 - ASSESSMENT DISTRICTS ADMIN $ 1,006,586 $ 968,400 $ 704,550 101 -AD 93-1 MASI COMMERCE CENTER 28 180 0 105 - AB2766 AIR QUALITY IMPROVEMENT 532,460 240,010 236,760 106 - MSRC AIR POLLUTION REDUCT GRNT 30,000 0 0 109 - PUBLIC ART TRUST FUND 446,959 104,680 106,050 110 - BEAUTIFICATION (975) 7,060 5,910 111 - PARK LAND ACQUISITION 1,435,173 1,054,420 1,062,320 112 - DRAINAGE FAC/GENERAL 426,009 533,050 110,200 113 - COMMUNITY/REC CENTER DEVELPMNT 534,665 539,430 543,860 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 8,799 3,090 2,950 115 - HENDERSON/WARDMAN DRAINAGE (12,794) 0 0 116 - ETIWANDA DRAINAGE 8,656 23,880 19,340 118 - UPPER ETIWANDA DRAINAGE (556) 7,030 6,020 119 - PARK IMPROVEMENT 862,141 828,700 325,260 120 - PARK DEVELOPMENT 75,976 92,700 75,020 122 - SOUTH ETIWANDA DRAINAGE (1,007) 12,840 11,010 123 - LIBRARY IMPACT FEE 206,536 226,170 227,530 124 - TRANSPORTATION 8,498,488 6,253,220 3,692,020 125 - ANIMAL CENTER IMPACT FEE 44,239 47,230 47,420 126 - LOWER ETIWANDA DRAINAGE (447) 8,150 7,770 127 - POLICE IMPACT FEE 135,234 165,240 132,650 128 - ETIWANDA NO. EQUESTRIAN FACIL. (671) 8,320 7,140 129 - UNDERGROUND UTILITIES 391,601 221,020 124,350 130 - LMD #1 GENERAL CITY 1,334,955 1,369,870 1,423,890 131 - LMD #2 VICTORIA 4,028,841 4,077,010 4,223,160 132 - LMD #3A HYSSOP (15) 0 0 133 - LMD #313 MEDIANS 869,481 912,230 917,460 134 - LMD #4R TERRA VISTA 2,795,308 2,862,640 2,878,040 135 - LMD #5 ANDOVER 2,442 2,840 2,750 136 - LMD #6R CARYN COMMUNITY 578,631 602,960 606,510 PAGE 185 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenues by Fund 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 137 - LMD 97 NORTH ETIWANDA 1,007,816 1,013,340 1,019,250 138 - LMD 98 SOUTH ETIWANDA 34,031 35,100 35,210 139 - LMD #9 LOWER ETIWANDA 948,065 691,700 697,990 140 - LMD #10 RANCHO ETIWANDA 639,101 660,450 664,130 141 - LMD 1 CAPITAL REPLACEMENT FUND 90,844 102,320 105,650 150 - GENERAL CITY STREET LIGHTS 238,225 354,830 354,830 151 - SLD #1 ARTERIAL 826,427 844,210 856,290 152 - SLD #2 RESIDENTIAL 615,154 459,800 497,360 153 - SLD #3 VICTORIA 380,424 398,770 390,380 154 - SLD #4 TERRA VISTA 165,482 171,820 168,480 155 - SLD #5 CARYN COMMUNITY 80,417 73,120 69,800 156 - SLD #6 INDUSTRIAL AREA 134,193 141,690 138,630 157 - SLD #7 NORTH ETIWANDA 177,078 161,900 172,690 158 - SLD #8 SOUTH ETIWANDA 69,470 95,420 90,370 174 - STATE GAS TAX 3,839,498 4,687,510 5,209,510 176 - MEASURE 11990-2010 (1,753) 1,420 770 177 - MEASURE I 2010-2040 3,989,945 3,607,210 3,757,390 178 - SB 140 (441) 0 0 179 - ROAD MAINT & REHAB ACCT 3,267,208 3,556,460 4,061,830 181 - SB 1 - TCEP 4,627,947 12,500,650 62,352,350 182 - AB 2928 TRAFFIC CONGEST RELIEF (3,689) 0 0 188 - INTEGRATED WASTE MANAGEMENT 1,782,033 1,833,520 1,836,310 194 - PROPOSITION 1B STATE FUNDING (244) 2,990 2,560 195 - STATE ASSET SEIZURE 20,292 880 700 196 - CA ASSET SEIZURE 15% 3,534 2,710 2,730 198 - CITYWIDE INFRASTRUCTURE IMPRV 162,809 1,200,890 268,110 204 - COMMUNITY DEVELOPMENT BLK GRNT 1,664,010 1,838,390 1,132,350 209 - FEDERAL SAFETEA-LU 298,687 2,140 4,810 211 - PROP 1B - SLPP 39,752 30 230 214 - PEDESTRIAN GRANT/ART 3 43,575 398,550 403,000 218 - PUBLIC RESRCE GRNTS/HEALTHY RC 16,511 0 0 225 - CA RECYC/LITTER REDUCTION GRNT 42,414 43,240 43,480 227 - USED OIL RECYCLING PROGRAM 19,044 19,540 23,490 239 - FEDERAL GRANT FUNDS-DREIER (166) 0 0 272 - FREEDOM COURTYARD RSRC GRANTS 0 0 10 274 - STATE GRANTS FUND 223,240 2,686,760 102,360 275 - FEDERAL GRANTS FUND 5,730,616 13,433,390 1,000,000 290 - LIBRARY FUND 5,741,985 5,981,960 6,973,300 291 - CA STATE LIBRARY 50,856 20,000 20,000 292 - STAFF INNOVATION FD (CA ST LB) (228) 3,020 2,570 302 - LIBRARY SERVICES & TECH. ACT (314) 0 0 310 - PUBLIC LIBRARY BOND ACT-2000 (400) 0 0 329 - LIBRARY CAPITAL FUND 1,098,594 516,840 806,890 354 - COPS PROGRAM GRANT -STATE 408,932 437,390 435,250 356 - JUSTICE ASSIST GRNT (JAG) ARRA 0 0 10 361 - JUSTICE ASSISTANCE GRANT(JAG) 0 18,060 0 380 - HOMELAND SECURITY GRANT -FIRE 26,780 0 0 381 - HOMELAND SECURITY GRANT -POLICE 33,165 68,000 37,300 383 - EMERGENCY MGMT PERFORMNCE GRNT 26,725 26,730 28,020 396 - HOUSING SUCCESSOR AGENCY 108,532 34,820 29,550 838 - AD 91-2 REDEMPTION -DAY CANYON 33,731 27,350 27,370 PAGE 186 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenues by Fund 847 - PD 85 CAPITAL REPLACEMENT FUND 848 - PD 85 REDEMPTION FUND 868 - CFD 2000-03 PARK MAINTENANCE 875 - CFD 2017-01 NO. ETIWANDA 876 - CFD 2018-01 EMPIRE LAKES 877 - CFD 2018-01 CAPITAL RESERVE TOTAL SPECIAL REVENUE CAPITAL PROJECTS 600 - AD 82-1 6TH ST INDUSTRIAL 602 - AD 84-1 DAY CREEK/MELLO 612 - CFD 2001-01 614 - CFD 2003-01 PROJECT FUND 615 - CFD 2003-01 CULTURAL CENTER 617 - CFD 2004-01 RANCHO ETIWANDA ES 680 - CFD 2006-01 VINTNER'S GROVE 681 - CFD 2006-02 AMADOR ON ROUTE 66 TOTAL CAPITAL PROJECTS ENTERPRISE FUNDS 700 - SPORTS COMPLEX 705 - MUNICIPAL UTILITY 706 - UTILITY PUBLIC BENEFIT FUND 708 - RCMU CAPITAL REPLACEMENT FUND 709 - RCMU CAP AND TRADE FUND 711 - FIBER OPTIC NETWORK TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS 712 - EQUIP/VEHICLE REPLACEMENT 714 - COMP EQUIP/TECH REPLCMENT FUND TOTAL INTERNAL SERVICE FUNDS TOTAL CITY OF RANCHO CUCAMONGA R.C. FIRE PROTECTION DISTRICT SPECIAL REVENUE 281 - FIRE FUND 282 - COMMUNITY FACILITIES DIST 85-1 283 - COMMUNITY FACILITIES DIST 88-1 285 - FIRE TECHNOLOGY FEE FUND 288 - FIRE PROTECTION CAPITAL FUND TOTAL SPECIAL REVENUE TOTAL R.C. FIRE PROTECTION DISTRICT 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 123,424 132,300 134,220 1,364,684 1,446,750 1,514,960 531,114 554,120 570,650 3,016 3,020 3,020 125,238 216,730 257,650 75,468 97,960 102,160 $ 65,159,594 $ 81,778,170 $ 113,905,910 $ (20) $ 170 $ 140 (1,072) 13,790 11,830 (1,507) 35,360 30,360 (2,037) 20 0 20 30 0 0 70 60 0 30 20 5 60 70 $ (4,611) $ 49,530 $ 42,480 $ 1,468,941 $ 2,423,740 $ 2,405,920 12,497,512 13, 810,330 14,286,340 267,621 304,040 301,970 (10,936) 66,000 74,450 2,875,206 425,000 456,600 1,993,397 1,084,250 1,229,810 $ 19,091,741 $ 18,113,360 $ 18,755,090 $ 825,248 $ 847,010 $ 1,433,060 1,459,794 1,139,920 1,310,390 P 2.2R5.042 $ 1.9M 930 $ 2.743.450 1 R7_R6R_727 0. 201.09; 410 0, 246.9R2.320 $ 38,476,615 $ 38,050,430 $ 41,331,380 6,183,647 6,340,660 7,633,250 2,376,394 2,594,050 2,744,920 134 210 220 12,966,949 10,028,790 12,883,780 $ 60,003,739 $ 57,014,140 $ 64,593,550 P 60.003.739 % 57.014.140 % 64.593.550 PAGE 187 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Revenues by Fund 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget TOTAL ALL FUNDS $ 247,872,466 $ 258,107,550 $ 311,575,870 PAGE 188 RANCHO CUCAMONGA CALIFORNIA SUMMARIES OF FINANCIAL DATA EXPENDITURE SUMMARIES PAGE189 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Summary by Department — Operating Budget* Econ. and Comm. Dev 0.87❑/❑ Innovation & Technology. 2.89❑/❑ Human Resources_ 0.64% Finance 1.36% Administrative Services 5.90❑/❑ Library Sen 4.14❑/❑ Community Ser 5.83❑/❑ Records Mana 0.66❑/❑ Building & Safety Services Engineering Public Works 1.440/❑ Services Planning Services 1 2.01❑/❑ t 1.32❑/❑ r 7.770/❑ Community -1 L Animal Services Improvement 218❑/❑ 0.52❑/❑ Governance Police Fire District Animal Services Community Improvement Records Management Community Services Library Services Administrative Services Finance Human Resources Innovation & Technology Econ. and Comm. Dev. Building & Safety Services Engineering Services Planning Public Works Services Total Operating Budget Governance 1.52❑/❑ Police 29.17❑/❑ re District 31.78❑/❑ $ 2,555,870 48,954, 570 53, 330, 660 3,650,100 874,930 1,108, 730 9,779,230 6,953,610 9,894, 550 21280,410 1,073,880 4,857,890 1,460,730 2,422,190 3,373,990 2,207,100 13,038,770 $ 167,817,210 *Operating Budget is comprised of the General Fund (Fund 001), Fire District Operational Funds (Funds 281, 282, and 283), and Library Fund (Fund 290). PAGE 190 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Summary by Category — Operating Budget 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 001 -GENERAL FUND PERSONNEL SERVICES $ 27,032,698 $ 31,632,370 $ 36,865,060 OPERATIONS & MAINTENANCE 56,305,122 65,847,440 72,787,150 CAPITAL OUTLAY 226,984 310,000 610,000 DEBT SERVICE 8,195 106,450 106,450 COST ALLOCATION (6,464,910) (6,563,720) (6,942,050) TRANSFER OUT 5,185,181 3,827,870 4,106,330 TOTAL GENERAL FUND $ 82,293,270 $ 95,160,410 $ 107,532,940 281 -FIRE FUND PERSONNEL SERVICES $ 20,897,322 $ 23,444,660 $ 24,103,940 OPERATIONS & MAINTENANCE 12,239,569 12,030,580 13,263,610 DEBT SERVICE 47,559 399,990 399,990 TRANSFER OUT 1,954,205 2,175,200 3,563,840 TOTAL FIRE FUND $ 35,138,655 $ 38,050,430 $ 41,331,380 282 -COMMUNITY FACILITIES DIST 85-1 PERSONNEL SERVICES $ 5,803,890 $ 6,225,520 $ 7,536,140 OPERATIONS & MAINTENANCE 753,501 774,950 863,220 CAPITAL OUTLAY 0 0 855,000 TOTAL COMMUNITY FACILITIES DIST 85-1 $ 6,557,391 $ 7,000,470 $ 9,254,360 283 -COMMUNITY FACILITIES DIST 88-1 PERSONNEL SERVICES $ 2,155,810 $ 2,358,010 $ 2,473,140 OPERATIONS & MAINTENANCE 231,271 236,040 271,780 TOTAL COMMUNITY FACILITIES DIST 88-1 $ 2,387,081 $ 2,594,050 $ 2,744,920 290 -LIBRARY FUND PERSONNEL SERVICES $ 2,440,729 $ 3,466,470 $ 4,123,300 OPERATIONS & MAINTENANCE 1,140,211 1,588,310 1,841,000 CAPITAL OUTLAY 280,582 50,000 189,310 DEBT SERVICE 0 0 0 TRANSFER OUT 1,100,000 500,000 800,000 TOTAL LIBRARY FUND $ 4,961,522 $ 5,604,780 $ 6,953,610 TOTAL OPERATING BUDGET $ 131,337,919 $ 148,410,140 $ 167,817,210 PAGE 191 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - Operating Budget 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 001-GENERAL FUND PERSONNEL SERVICES 5000 - Regular Salaries $ 16,700,199 $ 18,330,580 $ 21,480,130 5005 - Overtime Salaries 243,397 347,380 350,730 5010 - Part Time Salaries 683,527 3,166,930 3,514,470 Fringe Benefits 9,318,620 9,656,050 11,347,440 5060 - Tuition Reimbursement 29,438 29,000 46,000 5061 - Employee Development 48,581 86,540 106,540 5065 - Coffee Fund 1,677 5,000 5,000 5070 - Executive Reimbursement 14,449 18,000 18,000 5093 - Other Funds -Salary Reimbursmnt (7,189) (7,110) (3,250) TOTAL PERSONNEL SERVICES $ 27,032,699 $ 31,632,370 $ 36,865,060 OPERATIONS & MAINTENANCE 5100 - Travel and Meetings $ 48,547 $ 411,930 $ 479,050 5102 - Training 125,514 261,900 336,580 5105 - Mileage 1,175 10,130 5,630 5150 - Office Supplies & Equipment 125,694 219,420 219,920 5151 -Postage 76,775 98,470 98,470 5152 - Computer Software 144 7,880 5,880 5160 - Membership Dues 160,296 188,410 196,310 5161 - Publications & Subscriptions 16,387 18,210 20,030 5165 - Licenses, Permits & Fees 111,799 60,730 171,460 5200 - Operations & Maintenance 978,707 1,852,580 2,085,190 5201 - O & M/Volunteer Program 11,000 20,000 17,000 5204 - O & M/Facilities 335,440 448,880 478,480 5207 - O & M/Capital Supplies 2,117 15,000 17,000 5210 - O & M/Crime Prevention 1,451 29,000 29,000 5215 - O & M/Computer Equipment 33,257 24,020 23,440 5217 - Technical Investigative Costs 108,993 166,130 199,910 5220 - Cellular Technology 144,259 155,900 156,380 5250 - Vehicle Operations & Maint. 313,056 584,600 471,610 5251 - Depreciation - Vehicles 443,260 483,260 249,050 5252 - Emergency Equipment & Veh Rod 25,527 37,000 37,500 5253 - Vehicle Collision Repair 0 100,000 100,000 5255 - Gasoline 494,132 534,910 757,890 5256 - Diesel Fuel 20,322 12,470 19,220 5257 - CNG Fuel 13,499 16,570 21,530 5260 - O&M/Animal Care 72,690 117,630 117,630 5262 - O&M/Community & Info Programs 908 2,000 2,000 5263 - O&M/Field Services 5,448 5,580 5,580 5264 - O&M/Veterinarian Services 80,359 139,000 139,000 5265 - O&M/Kitten Nursery 4,534 10,000 10,000 5280 - Equip Operations & Maint 20,210 32,690 6,500 PAGE 192 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - Operating Budget 5281 - Depreciation - Equipment 5283 - Depreciation -Computer Equip 5285 - Safety Gear & Equipment 5300 - Contract Services 5303 - Contract Serv/Reimbursable 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5312 - Legal Services 5320 - Hazardous Waste Removal 5350 - Contract Vehicle Maint/Repair 5360 - Contract Serv/Animal Care 5362 - Contract Serv/Comm & Info Prgm 5363 - Contract Serv/Field Services 5364 - Contract ServNet Services 5365 - Cont Srv-Spay/Neuter Program 5380 - Contract Equip. Maint/Repair 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5405 - Internet Services 5410 - Property Insurance 5510 - Property Tax Admin. Fee 5723 - Misc Contributions to Fire 5725 - Other Expenditures 5901 - Bad Debt Expense -Other 5999 - Prior Period Adjustment TOTAL OPERATIONS & MAINTENANCE CAPITAL OUTLAY 5603 - Capital Outlay -Equipment 5650 - Capital Project TOTAL CAPITAL OUTLAY DEBT SERVICE 5700 - Interest Expense 5701 - Principal Repayments 5704 - Long Term Debt Repymt Contra TOTAL DEBT SERVICE COST ALLOCATION 5990 - Cost Allocation Plan Offset TOTAL COST ALLOCATION 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 86,740 94,850 996,180 584,190 640,190 757,050 41,864 50,000 50,000 46,508,649 52,819,390 56,160,670 207,347 501,440 222,290 1,534,070 1,788,670 2,179,150 330,163 425,000 417,650 614,030 610,430 596,880 8,673 24,310 17,920 0 0 129,100 18,037 43,660 29,660 0 1,030 1,030 10,102 15,500 15,500 53,133 66,400 77,900 13,517 47,500 47,500 0 0 30,300 138,910 134,750 135,550 164,146 149,590 226,140 469,460 500,920 511,400 931,039 1,030,220 1,101,440 89,582 100,000 100,000 388,505 466,210 461,090 87,164 98,080 95,510 0 50,000 60,000 162,367 125,000 1,890,000 47,162 0 0 40 77 i n 0 3 D0,3UD,1LD Z� OJ,54/,44U 3 /L,/8/,1DU $ 0 $ 10,000 $ 10,000 226,984 300,000 600,000 $ 226,984 $ 310,000 $ 610,000 $ 8,195 $ 7,210 $ 6,220 98,245 99,240 100,230 (98,245) 0 0 $ 8,195 $ 106,450 $ 106,450 $ (6,464,910) $ (6,563,720) $ (6,942,050) $ (6.464.910) $ (6.563.720) $ (6.942.050) PAGE 193 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - Operating Budget TRANSFER OUT 9017 - Transfer Out -Fund 017 9025 - Transfer Out -Capital Reserve 9130 - Transfer Out-LMDI 9131 - Transfer Out-LMD2 9136 - Transfer Out-LMD6R 9152 - Transfer Out-SLD2 9155 - Transfer Out-SLD5 9157 - Transfer Out-SLD7 9204 - Transfer Out -Fund 204 9218 - Transfer Out -Fund 218 9700 - Transfer Out -Sports Complex 9848 - Transfer Out -Fund 848 TOTAL TRANSFER OUT TOTAL GENERAL FUND 281-FIRE FUND 2021 /22 2022/23 2020/21 Adopted Adopted Actual Budget Budget $ 2,511,240 $ 0 $ 0 725,000 1,220,460 1,369,340 33,917 36,610 64,290 288,082 303,270 318,570 40,532 40,090 40,120 251,284 63,610 85,110 35,942 28,920 25,160 46,423 29,400 39,240 9,800 0 0 16,563 0 0 1,177,251 2,005,520 1,987,170 49,147 99,990 177,330 % 5.185.181 $ 3.827.870 $ 4.106.330 $ 82.293.274 $ 95.160.410 $ 107.532.940 5000 - Regular Salaries $ 14,878,257 $ 15,652,970 $ 16,488,240 5005 - Overtime Salaries 3,140,083 4,413,540 4,702,610 5010 - Part Time Salaries 145,488 83,640 92,160 Fringe Benefits 10,716,251 11,894,770 12,858,230 5060 - Tuition Reimbursement 3,669 10,000 0 5082 - Reimb Personnel from CFD 85-1 (5,803,890) (6,225,520) (7,536,140) 5083 - Reimb Personnel from CFD 88-1 (2,155,810) (2,358,010) (2,473,140) 5093 - Other Funds -Salary Reimbursmnt (26,725) (26,730) (28,020) TOTAL PERSONNEL SERVICES $ 20,897,323 $ 23,444,660 $ 24,103,940 OPERATIONS & MAINTENANCE 5100 - Travel and Meetings $ 3,926 $ 29,800 $ 37,400 5102 - Training 45,225 155,780 191,070 5150 - Office Supplies & Equipment 22,155 32,000 32,000 5151 - Postage 11 300 300 5155 - Public Relations/Educ Material 21,436 25,750 25,750 5160 - Membership Dues 7,232 10,060 10,080 5161 - Publications & Subscriptions 3,341 7,870 11,720 5165 - Licenses, Permits & Fees 8,819 9,640 10,870 5200 - Operations & Maintenance 329,317 385,440 420,460 5204 - O & M/Facilities 57,298 70,000 70,500 5220 - Cellular Technology 60,007 67,620 67,620 5240 - Operation of Acquired Property 2,675 2,800 2,800 5250 - Vehicle Operations & Maint. 202,345 216,740 226,860 5252 - Emergency Equipment & Veh Rntl 0 1,500 1,500 PAGE 194 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - Operating Budget 5255 - Gasoline 5256 - Diesel Fuel 5258 - Propane 5280 - Equip Operations & Maint 5285 - Safety Gear & Equipment 5290 - Specialized Tools & Equipment 5291 - Equipment Supplies & Repairs 5300 - Contract Services 5304 - Contract Serv/Facilities 5312 - Legal Services 5320 - Hazardous Waste Removal 5321 - Fire Incident Costs 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5410 - Property Insurance 5411 - Other Insurance 5416 - General Liability Insurance 5500 - Assessment Administration 5501 - Admin./General Overhead 5510 - Property Tax Admin. Fee 5720 - Misc Contributions to City 5725 - Other Expenditures 5901 - Bad Debt Expense -Other TOTAL OPERATIONS & MAINTENANCE DEBT SERVICE 5700 - Interest Expense 5701 - Principal Repayments 5704 - Long Term Debt Repymt Contra TOTAL DEBT SERVICE TRANSFER OUT 9282 - Transfer Out-CFD 85-1 9283 - Transfer Out-CFD 88-1 TOTAL TRANSFER OUT TOTAL FIRE FUND 282-COMMUNITY FACILITIES DIST 85-1 5081 - Reimb Personnel to Fire Fund 2021 /22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 34,742 41,830 46,810 133,678 136,400 193,620 1,888 15,000 15,000 25,204 38,680 44,680 114,541 98,740 118,740 33,640 51,180 55,160 46,407 49,900 74,200 1,290,493 1,517,180 1,644,910 318,095 353,930 412,630 149,068 129,130 75,000 160 2,500 2,500 392 4,500 10,000 14,502 16,680 19,160 11,133 13,740 21,860 22,236 27,410 29,480 87,506 109,020 116,650 135,288 329,350 395,220 5,415 15,220 47,800 406,874 344,980 598,740 97,570 97,570 70,350 3,118,370 3,221,590 3,353,760 149,492 172,120 163,810 363,820 610,630 927,600 4,721,000 3,618,000 3,717,000 $ 12,239,570 $ 12,030,580 $ 13,263,610 $ 47,559 $ 31,370 $ 14,430 352,426 368,620 385,560 (352,426) 0 0 $ 47,559 $ 399,990 $ 399,990 $ 0 $ 0 $ 1,240,940 1,954,205 2,175,200 2,322,900 $ 1,954,205 $ 2,175,200 $ 3,563,840 $ 35,138,657 $ 38,050,430 $ 41,331,380 $ 5,803,890 $ 6,225,520 $ 7,536,140 PAGE 195 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - Operating Budget 2020/21 Actual 2021/22 Adopted Budget 2022/23 Adopted Budget TOTAL PERSONNEL SERVICES $ 5,803,890 $ 6,225,520 $ 7,536,140 OPERATIONS & MAINTENANCE 5165 - Licenses, Permits & Fees $ 3,049 $ 3,180 $ 3,690 5200 - Operations & Maintenance 8,254 10,000 10,000 5300 - Contract Services 363,136 374,450 418,020 5400 - Telephone Utilities 4,570 4,750 5,070 5401 - Gas Utilities 8,359 9,170 15,460 5402 - Water Utilities 12,189 13,890 13,890 5403 - Electric Utilities 61,865 67,430 68,020 5501 - Admin./General Overhead 292,080 292,080 329,070 TOTAL OPERATIONS & MAINTENANCE $ 753,502 $ 774,950 $ 863,220 CAPITAL OUTLAY 5650 - Capital Project $ 0 $ 0 $ 855,000 TOTAL CAPITAL OUTLAY $ 0 $ 0 $ 855,000 TOTAL COMMUNITY FACILITIES DIST 85-1 283-COMMUNITY FACILITIES DIST 88-1 PERSONNEL SERVICES 5081 - Reimb Personnel to Fire Fund TOTAL PERSONNEL SERVICES OPERATIONS & MAINTENANCE 5165 - Licenses, Permits & Fees 5200 - Operations & Maintenance 5300 - Contract Services 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5501 - Admin./General Overhead TOTAL OPERATIONS & MAINTENANCE TOTAL COMMUNITY FACILITIES DIST 88-1 290-LIBRARY FUND 5000 - Regular Salaries 5010 - Part Time Salaries TOTAL PERSONNEL SERVICES OPERATIONS & MAINTENANCE $ 6,557,392 $ 7,000,470 $ 9,254,360 $ 2,155,810 $ 2,358,010 $ 2,473,140 $ 2,155,810 $ 2,358,010 $ 2,473,140 $ 1,462 $ 1,520 $ 1,660 3,729 4,000 4,000 90,315 93,200 103,950 1,859 1,950 2,180 2,293 2,170 4,380 3,746 5,240 5,240 17,107 17,200 20,260 110,760 110,760 130,110 $ 231,271 $ 236,040 $ 271,780 $ 2,387,081 $ 2,594,050 $ 2,744,920 $ 1,431,281 $ 1,750,090 $ 1,941,930 222,024 666,650 936,400 $ 1,653,305 $ 2,416,740 $ 2,878,330 PAGE 196 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - Operating Budget Fringe Benefits 5100 - Travel and Meetings 5102 - Training 5105 - Mileage 5150 - Office Supplies & Equipment 5152 - Computer Software 5160 - Membership Dues 5200 - Operations & Maintenance 5207 - O & M/Capital Supplies 5215 - O & M/Computer Equipment 5220 - Cellular Technology 5300 - Contract Services 5400 - Telephone Utilities 5402 - Water Utilities 5403 - Electric Utilities 5405 - Internet Services 5501 - Admin./General Overhead 5725 - Other Expenditures TOTAL OPERATIONS & MAINTENANCE CAPITAL OUTLAY 5603 - Capital Outlay -Equipment 5604 - Capital Outlay -Vehicles 5606 - Capital Outlay-Furn/Fixtures TOTAL CAPITAL OUTLAY TRANSFER OUT 9329 - Transfer Out -Library Cap Fund TOTAL TRANSFER OUT TOTAL LIBRARY FUND TOTAL OPERATING BUDGET 2021 /22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 787,425 1,049,730 1,244,970 $ 6,275 $ 25,370 $ 26,720 0 3,000 6,900 149 750 550 11,113 15,000 18,000 0 4,530 3,600 4,691 6,250 6,170 655,530 732,720 767,470 43,387 40,000 44,000 2,574 23,220 3,000 421 0 0 190,725 353,080 356,720 1,321 2,650 1,200 5,510 6,010 6,010 68,386 68,250 85,000 33,529 57,480 54,000 116,600 116,600 128,260 $ 1,927,636 $ 2,638,040 $ 3,085,970 $ 250,160 $ 45,000 $ 189,310 30,373 0 0 50 5,000 0 $ 280,583 $ 50,000 $ 189,310 $ 1,100,000 $ 500,000 $ 800,000 $ 1,100,000 $ 500,000 $ 800,000 $ 4,961,524 $ 5,604,780 $ 6,953,610 $ 131,337,928 $ 148,410,140 $ 167,817,210 PAGE 197 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Summary by Department — All Funds Public Works Services 9.91% Planning 1.06%_ / Engineering & 31.18% Econ. and Comm. Dev. 0.67% Building and Safety _ Services 0.71% 0.73% Innovation and I N Technology 3 26oHuman Resources Administrative Services 0.30% Finance 718% 1.61% Governance Police Fire District Animal Services Community Improvement Records Management Community Services Library Services Administrative Services Finance Human Resources Innovation and Technology Econ. and Comm. Dev. Building and Safety Services Engineering Services Planning Public Works Services Total All Funds Budget Police 14.31% Fire District 20.93% ial Services 1.04% Community 0.25% Records Management 0.31% Community Services 3.47°/o Library Services 3.09% $ 2,555,870 50,379,860 73,686,450 3,670,730 874,930 1,108,730 12,213,210 10,883,910 25,277,680 5,683,650 1,073,880 11,474,730 2,370,950 2,487,870 109,780,820 3,723,050 34,881,920 $ 352,128,240 PAGE 198 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Summary by Category — All Funds CITY OF RANCHO CUCAMONGA PERSONNEL SERVICES OPERATIONS & MAINTENANCE CAPITAL OUTLAY DEBT SERVICE COST ALLOCATION TRANSFER OUT TOTAL CITY OF RANCHO CUCAMONGA R.C. FIRE PROTECTION DISTRICT PERSONNEL SERVICES OPERATIONS & MAINTENANCE CAPITAL OUTLAY DEBT SERVICE TRANSFER OUT TOTAL R.C. FIRE PROTECTION DISTRICT TOTAL ALL FUNDS 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget $ 40,339,183 $ 46,800,620 $ 52,755,240 92,128,103 98,780,610 116,591,450 27,419,261 49,475,220 105,322,460 627,481 4,262,940 1,721,770 (6,464,910) (6,563,720) (6,942,050) 16,419,251 8,454,620 9,020,940 $ 170,468,369 $ 201,210,290 $ 278,469,810 $ 28,857,022 $ 32,028,190 $ 34,113,220 13,914,807 13, 812,310 16,654,390 7,325,587 18,243,000 18,821,520 47,559 399,990 399,990 $ 222,680,895 $ 267,974,450 $ 352,128,240 PAGE 199 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget CITY OF RANCHO CUCAMONGA 001-GENERAL FUND 5000 - Regular Salaries $ 16,700,199 $ 18,330,580 5005 - Overtime Salaries 243,397 347,380 5010 - Part Time Salaries 683,527 3,166,930 Fringe Benefits 9,318,620 9,656,050 5060 - Tuition Reimbursement 29,438 29,000 5061 - Employee Development 48,581 86,540 5065 - Coffee Fund 1,677 5,000 5070 - Executive Reimbursement 14,449 18,000 5093 - Other Funds -Salary Reimbursmnt (7,189) (7,110) 5100 - Travel and Meetings 48,547 411,930 5102 - Training 125,514 261,900 5105 - Mileage 1,175 10,130 5150 - Office Supplies & Equipment 125,694 219,420 5151 -Postage 76,775 98,470 5152 - Computer Software 144 7,880 5160 - Membership Dues 160,296 188,410 5161 - Publications & Subscriptions 16,387 18,210 5165 - Licenses, Permits & Fees 111,799 60,730 5200 - Operations & Maintenance 978,707 1,852,580 5201 - O & M/Volunteer Program 11,000 20,000 5204 - O & M/Facilities 335,440 448,880 5207 - O & M/Capital Supplies 2,117 15,000 5210 - O & M/Crime Prevention 1,451 29,000 5215 - O & M/Computer Equipment 33,257 24,020 5217 - Technical Investigative Costs 108,993 166,130 5220 - Cellular Technology 144,259 155,900 5250 - Vehicle Operations & Maint. 313,056 584,600 5251 - Depreciation - Vehicles 443,260 483,260 5252 - Emergency Equipment & Veh Rntl 25,527 37,000 5253 - Vehicle Collision Repair 0 100,000 5255 - Gasoline 494,132 534,910 5256 - Diesel Fuel 20,322 12,470 5257 - CNG Fuel 13,499 16,570 5260 - O&M/Animal Care 72,690 117,630 5262 - O&M/Community & Info Programs 908 2,000 5263 - O&M/Field Services 5,448 5,580 5264 - O&M/Veterinarian Services 80,359 139,000 5265 - O&M/Kitten Nursery 4,534 10,000 5280 - Equip Operations & Maint 20,210 32,690 5281 - Depreciation - Equipment 86,740 94,850 5283 - Depreciation -Computer Equip 584,190 640,190 5285 - Safety Gear & Equipment 41,864 50,000 5300 - Contract Services 46,508,649 52,819,390 5303 - Contract Serv/Reimbursable 207,347 501,440 21,480,130 350,730 3,514,470 11,347,440 46,000 106,540 5,000 18,000 (3,250) 479,050 336,580 5,630 219,920 98,470 5,880 196,310 20,030 171,460 2,085,190 17,000 478,480 17,000 29,000 23,440 199,910 156,380 471,610 249,050 37,500 100,000 757,890 19,220 21,530 117,630 2,000 5,580 139,000 10,000 6,500 996,180 757,050 50,000 56,160,670 222,290 PAGE 200 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5312 - Legal Services 5320 - Hazardous Waste Removal 5350 - Contract Vehicle Maint/Repair 5360 - Contract Serv/Animal Care 5362 - Contract Serv/Comm & Info Prgm 5363 - Contract Serv/Field Services 5364 - Contract Serv/Vet Services 5365 - Cont Srv-Spay/Neuter Program 5380 - Contract Equip. Maint/Repair 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5405 - Internet Services 5410 - Property Insurance 5510 - Property Tax Admin. Fee 5603 - Capital Outlay -Equipment 5650 - Capital Project 5700 - Interest Expense 5701 - Principal Repayments 5704 - Long Term Debt Repymt Contra 5723 - Misc Contributions to Fire 5725 - Other Expenditures 5901 - Bad Debt Expense -Other 5990 - Cost Allocation Plan Offset 5999 - Prior Period Adjustment 9017 - Transfer Out -Fund 017 9025 - Transfer Out -Capital Reserve 9130 - Transfer Out-LMDI 9131 -Transfer Out-LMD2 9136 - Transfer Out-LMD6R 9152 - Transfer Out-SLD2 9155 - Transfer Out-SLD5 9157 - Transfer Out-SLD7 9204 - Transfer Out -Fund 204 9218 - Transfer Out -Fund 218 9700 - Transfer Out -Sports Complex 9848 - Transfer Out -Fund 848 TOTAL GENERAL FUND 003-REIMB ST/COUNTY PARKING CIT 5200 - Operations & Maintenance TOTAL REIMB ST/COUNTY PARKING CIT 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 1,534,070 1,788,670 2,179,150 330,163 425,000 417,650 614,030 610,430 596,880 8,673 24,310 17,920 0 0 129,100 18,037 43,660 29,660 0 1,030 1,030 10,102 15,500 15,500 53,133 66,400 77,900 13,517 47,500 47,500 0 0 30,300 138,910 134,750 135,550 164,146 149,590 226,140 469,460 500,920 511,400 931,039 1,030,220 1,101,440 89,582 100,000 100,000 388,505 466,210 461,090 87,164 98,080 95,510 0 10,000 10,000 226,984 300,000 600,000 8,195 7,210 6,220 98,245 99,240 100,230 (98,245) 0 0 0 50,000 60,000 162,367 125,000 1,890,000 47,162 0 0 (6,464,910) (6,563,720) (6,942,050) 40,775 0 0 2,511,240 0 0 725,000 1,220,460 1,369,340 33,917 36,610 64,290 288,082 303,270 318,570 40,532 40,090 40,120 251,284 63,610 85,110 35,942 28,920 25,160 46,423 29,400 39,240 9,800 0 0 16,563 0 0 1,177,251 2,005,520 1,987,170 49,147 99,990 177,330 $ 82,293,274 $ 95,160,410 $ 107,532,940 $ 105,348 $ 109,650 $ 95,930 $ 105,348 $ 109,650 $ 95,930 PAGE 201 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 006-CVWD REIMBURSEMENTS 5000 - Regular Salaries 5005 - Overtime Salaries Fringe Benefits 5200 - Operations & Maintenance 5250 - Vehicle Operations & Maint. 5252 - Emergency Equipment & Veh Rntl 5255 - Gasoline 5256 - Diesel Fuel 5257 - CNG Fuel 5280 - Equip Operations & Maint 5350 - Contract Vehicle Maint/Repair 5380 - Contract Equip. Maint/Repair 9001 - Transfer Out -General Fund 9712 - T/O Equipment/Vehicle Replacem TOTAL CVWD REIMBURSEMENTS 008-CNTY OF S. B. REIMBURSEMENTS 9001 - Transfer Out -General Fund TOTAL CNTY OF S. B. REIMBURSEMENTS 016-COMM DEV TECHNICAL SRVCS FUND 5102 - Training 5200 - Operations & Maintenance 5300 - Contract Services 5603 - Capital Outlay -Equipment TOTAL COMM DEV TECHNICAL SRVCS FUND 017-LAW ENFORCEMENT RESERVE 5200 - Operations & Maintenance 5207 - O & M/Capital Supplies 5300 - Contract Services 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5605 - Capital Outlay -Computer Equip 5650 - Capital Project TOTAL LAW ENFORCEMENT RESERVE 018-TRAFFIC SAFETY 5300 - Contract Services 5501 - Admin./General Overhead TOTAL TRAFFIC SAFETY 020-CITY TECHNOLOGY FEE FUND 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget $ 66,168 $ 65,470 $ 140,300 80 0 0 35,115 32,610 70,050 62,070 82,900 82,900 20,765 22,180 0 999 1,000 1,000 5,330 5,390 6,470 2,457 2,530 3,490 2,460 2,530 3,240 0 500 0 0 0 22,180 0 0 10,000 90,510 90,510 122,300 $ 585,954 $ 605,620 $ 618,230 $ 26,038 $ 0 $ 0 $ 26,038 $ 0 $ 0 $ 0 $ 500 $ 500 0 3,000 5,500 1,564,680 53,000 703,000 39,546 0 0 $ 1,604,226 $ 56,500 $ 709,000 $ 0 $ 1,300 $ 0 53,845 30,000 30,000 77,050 88,000 65,000 13,350 13,350 6,260 375,547 401,250 293,300 410,686 0 0 3,267,779 0 0 $ 4,198,257 $ 533,900 $ 394,560 $ 74,057 $ 335,100 $ 405,000 4,250 4,250 4,650 $ 78,307 $ 339,350 $ 409,650 PAGE 202 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 5501 - Admin./General Overhead $ 145,910 $ 145,910 $ 152,710 TOTAL CITY TECHNOLOGY FEE FUND $ 145.910 $ 145.910 $ 152.710 022-MOBILE HOME PARK PROGRAM 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead 5720 - Misc Contributions to City TOTAL MOBILE HOME PARK PROGRAM 023-SB1186 CERT ACCESS SPEC PROG 5102 - Training 5160 - Membership Dues 5200 - Operations & Maintenance 5501 - Admin./General Overhead TOTAL SB1186 CERT ACCESS SPEC PROG 025-CAPITAL RESERVE 5200 - Operations & Maintenance 5207 - O & M/Capital Supplies 5300 - Contract Services 5320 - Hazardous Waste Removal 5411 - Other Insurance 5416 - General Liability Insurance 5417 - General Liability Claims 5501 - Admin./General Overhead 5600 - Capital Outlay -Land 5602 - Capital Outlay -Bldg & Imprvmnt 5603 - Capital Outlay -Equipment 5650 - Capital Project 9711 - Transfer Out -Fund 711 9714 - Transfer Out - Comptr Eq Rplc TOTAL CAPITAL RESERVE 5000 - Regular Salaries Fringe Benefits 5501 - Admin./General Overhead TOTAL BENEFITS CONTINGENCY 100-ASSESSMENT DISTRICTS ADMIN 5000 - Regular Salaries 5010 - Part Time Salaries Fringe Benefits $ 16,710 $ 16,710 $ 16,710 0 5,000 5,000 3,500 3,500 8,780 7,110 7,110 3,250 $ 88 $ 700 $ 12,500 0 80 80 3,100 3,600 12,500 1,390 1,390 6,860 $ 4,578 $ 5,770 $ 31,940 $ 24,937 $ 0 $ 0 18,674 150,400 150,000 138,479 351,000 351,000 11,391 20,000 21,000 37,113 31,260 91,630 671,899 680,930 1,068,020 571,618 500,000 500,000 28,460 28,460 60,160 1,851,415 0 0 137,723 1,482,400 480,000 300,572 0 0 205,175 2,555,000 6,765,000 934,831 937,300 934,100 421,864 421,870 421,870 $ 5,354,151 $ 7,158,620 $ 10,842,780 $ 971,323 $ 906,480 $ 1,111,400 0 0 16,120 11,350 11,350 11,940 $ 160,055 $ 181,920 $ 181,630 5,237 0 0 85,089 90,340 90,210 PAGE 203 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 5100 - Travel and Meetings 5102 - Training 5105 - Mileage 5150 - Office Supplies & Equipment 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead TOTAL ASSESSMENT DISTRICTS ADMIN 101-AD 93-1 MASI COMMERCE CENTER 5501 - Admin./General Overhead TOTAL AD 93-1 MASI COMMERCE CENTER 105-AB2766 AIR QUALITY IMPROVEMENT 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead 5604 - Capital Outlay -Vehicles 5650 - Capital Project TOTAL AB2766 AIR QUALITY IMPROVEMENT 106-MSRC AIR POLLUTION REDUCT GRNT 5604 - Capital Outlay -Vehicles TOTAL MSRC AIR POLLUTION REDUCT GRNT 109-PUBLIC ART TRUST FUND 5200 - Operations & Maintenance 5501 - Admin./General Overhead TOTAL PUBLIC ART TRUST FUND 110-BEAUTIFICATION 5501 - Admin./General Overhead 5650 - Capital Project TOTAL BEAUTIFICATION 111-PARK LAND ACQUISITION 5300 - Contract Services 5501 - Admin./General Overhead TOTAL PARK LAND ACQUISITION 112-DRAINAGE FAC/GENERAL 5000 - Regular Salaries Fringe Benefits 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 535 6,280 7,000 0 1,000 1,000 0 300 300 29 500 1,500 8,973 25,830 15,750 101.365 313.260 136.780 $ 805,993 $ 1,064,140 $ 792,950 $ 180 $ 180 $ 0 $ 180 $ 180 $ 0 $ 8,469 $ 13,650 $ 11,840 1,550 1,610 1,640 5,520 5,520 1,640 73,671 105,000 80,000 657,273 208,740 217,000 $ 746,483 $ 334,520 $ 312,120 $ 2,803 $ 45,000 $ 48,000 $ 2,843 $ 45,040 $ 48,510 $ 790 $ 790 $ 400 $ 31,465 $ 15,790 $ 400 $ 12,974 $ 0 $ 0 $ 15,454 $ 2,480 $ 2,850 $ 26,814 $ 30,510 $ 32,520 14,350 15,260 16,260 PAGE 204 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 5501 - Admin./General Overhead 5650 - Capital Project TOTAL DRAINAGE FAC/GENERAL 113-COMMUNITY/REC CENTER DEVELPMNT 5300 - Contract Services 5501 - Admin./General Overhead 5650 - Capital Project TOTAL COMMUNITY/REC CENTER DEVELPMNT 114-DRAINAGE-ETIWANDA/SAN SEVAINE 5501 - Admin./General Overhead TOTAL DRAINAGE-ETIWANDA/SAN SEVAINE 115-HENDERSONIWARDMAN DRAINAGE 5501 - Admin./General Overhead TOTAL HENDERSON/WARDMAN DRAINAGE 116-ETIWANDA DRAINAGE 5000 - Regular Salaries Fringe Benefits 5501 - Admin./General Overhead 5650 - Capital Project TOTAL ETIWANDA DRAINAGE 118-UPPER ETIWANDA DRAINAGE 5501 - Admin./General Overhead TOTAL UPPER ETIWANDA DRAINAGE 119-PARK IMPROVEMENT 5300 - Contract Services 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5607 - Cap Outlay-Impry Oth Than Bldg TOTAL PARK IMPROVEMENT 120-PARK DEVELOPMENT 5000 - Regular Salaries Fringe Benefits 5100 - Travel and Meetings 5102 - Training 5150 - Office Supplies & Equipment 5160 - Membership Dues 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 8,200 8,200 7,920 3,513,841 275,000 100,000 $ 3,563,205 $ 328,970 $ 156,700 $ 4,274 $ 0 $ 0 910 910 690 963 0 0 $ 6,147 $ 910 $ 690 $ 250 $ 250 $ 130 $ 250 $ 250 $ 130 $ 360 $ 360 $ 0 $ 360 $ 360 $ 0 $ 17,408 $ 19,420 $ 0 9,316 9,710 0 3,880 3,880 3,310 0 100,000 100,000 $ 30,604 $ 133,010 $ 103,310 $ 450 $ 450 $ 0 $ 450 $ 450 $ 0 $ 6,267 $ 0 $ 300,000 750 750 1,840 0 0 700,000 0 0 910,020 $ 7,017 $ 750 $ 1,911,860 $ 40,220 $ 82,170 $ 0 21,524 41,090 0 0 1,800 0 0 500 500 0 200 200 150 150 0 PAGE 205 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 5200 - Operations & Maintenance 0 1,000 5,000 5300 - Contract Services 35,985 50,000 50,000 5501 - Admin./General Overhead 18,690 18,690 12,880 5607 - Cap Outlay-Impry Oth Than Bldg 162,851 0 0 5650 - Capital Project 42,482 900,690 450,000 TOTAL PARK DEVELOPMENT $ 321,902 $ 1,096,290 $ 518,580 122-SOUTH ETIWANDA DRAINAGE 5501 - Admin./General Overhead $ 800 $ 800 $ 460 TOTAL SOUTH ETIWANDA DRAINAGE $ 800 $ 800 $ 460 123-LIBRARY IMPACT FEE 5300 - Contract Services $ 1,423 $ 0 $ 0 5501 -Admin./General Overhead 260 260 1,150 5650 - Capital Project 963 0 0 TOTAL LIBRARY IMPACT FEE $ 2,646 $ 260 $ 1,150 124-TRANSPORTATION 5000 - Regular Salaries $ 321,428 $ 378,160 $ 267,350 5005 - Overtime Salaries 3,355 0 0 Fringe Benefits 171,832 188,890 133,680 5300 - Contract Services 20,651 0 0 5501 - Admin./General Overhead 74,310 74,310 73,730 5650 - Capital Project 2,456,717 8,997,350 8,315,500 TOTAL TRANSPORTATION $ 3,048,293 $ 9,638,710 $ 8,790,260 125-ANIMAL CENTER IMPACT FEE 5300 - Contract Services $ 308 $ 0 $ 0 5501 - Admin./General Overhead 60 60 630 5602 - Capital Outlay -Bldg & Imprvmnt 0 0 20,000 TOTAL ANIMAL CENTER IMPACT FEE $ 368 $ 60 $ 20,630 126-LOWER ETIWANDA DRAINAGE 5501 - Admin./General Overhead $ 480 $ 480 $ 290 TOTAL LOWER ETIWANDA DRAINAGE $ 480 $ 480 $ 290 127-POLICE IMPACT FEE 5300 - Contract Services $ 410 $ 0 $ 0 5501 - Admin./General Overhead 200 200 1,280 5602 - Capital Outlay -Bldg & Imprvmnt 0 170,000 170,000 5650 - Capital Project 963 0 0 TOTAL POLICE IMPACT FEE $ 1,573 $ 170,200 $ 171,280 PAGE 206 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 128-ETIWANDA NO. EQUESTRIAN FACIL. 5501 - Admin./General Overhead $ 540 $ 540 $ 0 TOTAL ETIWANDA NO. EQUESTRIAN FACIL. $ 540 $ 540 $ 0 129-UNDERGROUND UTILITIES 5005 - Overtime Salaries $ 519 $ 0 $ 0 5300 - Contract Services 4,650 0 0 5501 - Admin./General Overhead 8,330 8,330 4,980 5650 - Capital Project 2,793 0 0 TOTAL UNDERGROUND UTILITIES $ 16,292 $ 8,330 $ 4,980 130-LMD #1 GENERAL CITY 5000 - Regular Salaries $ 17,565 $ 18,050 $ 18,720 5010 - Part Time Salaries 0 14,350 11,940 Fringe Benefits 9,389 12,840 12,890 5200 - Operations & Maintenance 52,612 67,070 73,750 5204 - O & M/Facilities 2,208 2,300 2,300 5250 - Vehicle Operations & Maint. 877 2,000 0 5252 - Emergency Equipment & Veh Rntl 269 5,800 5,800 5280 - Equip Operations & Maint 1,021 2,000 3,000 5300 - Contract Services 489,963 615,960 578,810 5304 - Contract Serv/Facilities 9,677 7,410 7,410 5310 - Tree Maintenance 166,770 52,500 145,780 5350 - Contract Vehicle Maint/Repair 0 0 2,000 5400 - Telephone Utilities 1,588 1,890 1,890 5402 - Water Utilities 343,411 380,530 380,530 5403 - Electric Utilities 35,229 37,450 42,100 5500 - Assessment Administration 62,850 62,850 43,290 5501 - Admin./General Overhead 56,690 56,690 71,750 5607 - Cap Outlay-Impry Oth Than Bldg 5,760 0 0 5650 - Capital Project 86,046 50,000 272,000 5720 - Misc Contributions to City 660 660 660 9141 - Transfer Out -Fund 141 90,000 90,000 90,000 TOTAL LMD 41 GENERAL CITY $ 1,432,585 $ 1,480,350 $ 1,764,620 131-LMD #2 VICTORIA 5000 - Regular Salaries $ 539,180 $ 582,690 $ 603,190 5005 - Overtime Salaries 952 1,090 1,090 5010 - Part Time Salaries 36,123 70,550 62,900 Fringe Benefits 296,187 310,010 320,130 5200 - Operations & Maintenance 62,675 83,300 90,300 5250 - Vehicle Operations & Maint. 4,932 5,000 0 5252 - Emergency Equipment & Veh Rntl 0 200 200 5300 - Contract Services 1,316,545 1,301,810 1,368,240 5310 - Tree Maintenance 261,028 163,340 263,320 PAGE 207 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2020/21 Actual 2021/22 Adopted Budget 2022/23 Adopted Budget 5350 - Contract Vehicle Maint/Repair 0 0 5,000 5402 - Water Utilities 819,823 952,430 952,430 5403 - Electric Utilities 45,218 47,700 51,160 5500 - Assessment Administration 35,080 35,080 24,760 5501 - Admin./General Overhead 324,160 324,160 364,420 5504 - Interfund Allocation 86,230 83,160 83,160 5603 - Capital Outlay -Equipment 0 2,230 28,790 5607 - Cap Outlay-Impry Oth Than Bldg 61,739 25,000 25,000 5650 - Capital Project 37,711 1,000,000 2,086,450 TOTAL LMD #2 VICTORIA $ 3.927.583 $ 4.987.750 $ 6.330.540 132-LMD #3A HYSSOP 5300 - Contract Services 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 9001 - Transfer Out -General Fund TOTAL LMD #3A HYSSOP 133-LMD #311 MEDIANS 5000 - Regular Salaries 5010 - Part Time Salaries Fringe Benefits 5152 - Computer Software 5200 - Operations & Maintenance 5204 - O & M/Facilities 5300 - Contract Services 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment TOTAL LMD #311 MEDIANS 134-LMD #4R TERRA VISTA 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries Fringe Benefits 5200 - Operations & Maintenance 5250 - Vehicle Operations & Maint. 5252 - Emergency Equipment & Veh Rntl $ 430 $ 0 $ 0 209 0 0 19 0 0 50 0 0 740 0 0 30,992 0 0 $ 32,440 $ 0 $ 0 $ 78,699 $ 79,820 $ 98,810 9,431 14,860 880 43,806 43,770 49,460 495 500 500 14,099 17,050 20,050 1,472 11,500 11,500 292,494 380,710 415,440 156,473 181,320 189,730 18,592 26,210 32,430 129,569 133,120 134,440 34,495 37,730 38,030 6,240 6,240 4,460 44,070 44,070 52,730 0 0 105,000 $ 829,935 S 976,900 $ 1,153,460 $ 600,761 $ 683,480 $ 700,970 628 1,050 1,050 20,317 33,610 29,420 324,964 350,130 358,900 68,111 80,810 87,620 5,492 6,000 0 0 1,700 1,700 PAGE 208 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 5280 - Equip Operations & Maint 2,755 5,750 5,750 5300 - Contract Services 552,170 654,270 661,440 5310 - Tree Maintenance 74,320 74,970 87,900 5350 - Contract Vehicle Maint/Repair 0 0 6,000 5402 - Water Utilities 453,896 477,240 477,240 5403 - Electric Utilities 19,527 19,820 22,990 5500 - Assessment Administration 20,980 20,980 14,440 5501 - Admin./General Overhead 257,850 257,850 295,250 5603 - Capital Outlay -Equipment 0 0 27,000 5607 - Cap Outlay-Impry Oth Than Bldg 175,648 0 0 5650 - Capital Project 495 700,000 700,000 TOTAL LMD #4R TERRA VISTA $ 2,577,914 $ 3,367,660 $ 3,477,670 135-LMD #5 ANDOVER 5000 - Regular Salaries $ 908 $ 1,990 $ 1,990 Fringe Benefits 486 1,000 1,000 5200 - Operations & Maintenance 41 1,300 1,300 5250 - Vehicle Operations & Maint. 0 70 0 5300 - Contract Services 476 1,820 1,490 5402 - Water Utilities 864 900 930 5403 - Electric Utilities 163 200 200 5500 - Assessment Administration 240 240 170 5501 - Admin./General Overhead 850 850 2,340 TOTAL LMD #5 ANDOVER $ 4,028 $ 8,370 $ 9,420 136-LMD #6R CARYN COMMUNITY 5000 - Regular Salaries $ 12,302 $ 12,490 $ 12,800 5010 - Part Time Salaries 0 1,970 1,460 Fringe Benefits 6,584 6,780 6,840 5200 - Operations & Maintenance 5,135 7,500 9,400 5252 - Emergency Equipment & Veh Rntl 0 200 200 5300 - Contract Services 331,852 296,460 305,220 5310 - Tree Maintenance 67,980 50,000 66,900 5402 - Water Utilities 151,404 193,120 165,600 5403 - Electric Utilities 3,775 4,120 4,700 5500 - Assessment Administration 6,680 6,680 4,570 5501 - Admin./General Overhead 40,790 40,790 51,030 5603 - Capital Outlay -Equipment 0 1,120 900 5650 - Capital Project 0 50,000 50,000 TOTAL LMD #6R CARYN COMMUNITY $ 626,502 $ 671,230 $ 679,620 137-LMD #7 NORTH ETIWANDA 5000 - Regular Salaries $ 133,077 $ 136,830 $ 136,510 5010 - Part Time Salaries 2,365 23,670 24,170 Fringe Benefits 71,566 74,580 75,180 PAGE 209 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 5200 - Operations & Maintenance 5204 - O & M/Facilitics 5252 - Emergency Equipment & Veh Rntl 5300 - Contract Services 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5607 - Cap Outlay-impry Oth Than Bldg 5720 - Misc Contributions to City TOTAL LMD #7 NORTH ETIWANDA 138-LMD #8 SOUTH ETIWANDA 5000 - Regular Salaries Fringe Benefits 5200 - Operations & Maintenance 5300 - Contract Services 5310 - Tree Maintenance 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead TOTAL LMD #8 SOUTH ETIWANDA 139-LMD #9 LOWER ETIWANDA 5000 - Regular Salaries 5010 - Part Time Salaries Fringe Benefits 5200 - Operations & Maintenance 5252 - Emergency Equipment & Veh Rntl 5300 - Contract Services 5310 - Tree Maintenance 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment TOTAL LMD #9 LOWER ETIWANDA 140-LMD 00 RANCHO ETIWANDA 5000 - Regular Salaries 5005 - Overtime Salaries 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 22,417 38,130 49,470 1,236 5,000 5,000 0 9,200 6,200 398,717 454,520 474,290 2,105 2,750 2,750 52,851 25,090 67,920 294,875 343,150 343,150 13,825 16,170 16,770 16,130 16,130 11,070 104,930 104,930 125,140 0 3,350 7,200 0 100,000 0 680 680 680 Z� 1,114,//4 1) I,.JD4,I5U Z� 1,.i4D,DUU $ 3,539 $ 3,640 $ 3,770 1,894 1,820 1,890 183 1,500 1,500 9,884 10,620 10,620 11,490 3,720 5,730 8,992 9,950 9,950 474 610 630 1,060 1,060 730 9,310 9,310 12,900 $ 46,826 $ 42,230 $ 47,720 $ 209,662 $ 214,050 $ 214,420 6,379 18,670 22,430 112,555 111,800 113,820 17,214 17,800 17,800 0 1,200 1,200 173,293 107,440 126,510 35,948 33,930 39,770 65,285 67,090 75,190 3,674 4,240 4,240 7,700 7,700 5,240 59,630 59,630 70,610 0 460 370 $ 691,340 $ 644,010 $ 691,600 $ 148,668 $ 156,650 $ 157,960 0 1,050 1,050 PAGE 210 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 5010 - Part Time Salaries Fringe Benefits 5200 - Operations & Maintenance 5204 - O & M/Facilities 5252 - Emergency Equipment & Veh Rntl 5280 - Equip Operations & Maint 5300 - Contract Services 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5402 - Water Utilities 5403 - Electric Utilities 5500 - Assessment Administration 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5607 - Cap Outlay-Impry Oth Than Bldg 5720 - Misc Contributions to City TOTAL LMD #10 RANCHO ETIWANDA 141-LMD 1 CAPITAL REPLACEMENT FUND 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project TOTAL LMD 1 CAPITAL REPLACEMENT FUND 150-GENERAL CITY STREET LIGHTS 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead TOTAL GENERAL CITY STREET LIGHTS 151-SLD #1 ARTERIAL 5000 - Regular Salaries Fringe Benefits 5102 - Training 5160 - Membership Dues 5200 - Operations & Maintenance 5220 - Cellular Technology 5280 - Equip Operations & Maint 5300 - Contract Services 5380 - Contract Equip. Maint/Repair 5400 - Telephone Utilities 5403 - Electric Utilities 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 8,546 28,280 36,110 81,447 85,710 89,660 10,251 16,270 20,270 1,205 1,500 26,500 0 3,300 3,300 0 500 1,000 91,343 151,320 171,810 2,737 3,770 3,770 11,378 11,800 23,410 120,854 131,150 136,660 12,094 12,470 14,560 4,120 4,120 2,820 82,110 82,110 93,180 0 1,790 1,430 43,250 150,000 0 650 650 650 $ 618,653 $ 842,440 $ 784,140 $ 0 $ 10,000 $ 10,000 0 30,000 30,000 650 650 630 0 8,920 7,130 0 90,000 69,000 0 50,000 50,000 $ 650 $ 189,570 $ 166,760 $ 3,936 $ 100,000 $ 100,000 229,616 250,000 250,000 4,830 4,830 0 $ 238,382 $ 354,830 $ 350,000 $ 7,015 $ 15,360 $ 15,990 3,754 7,680 8,000 0 180 220 50 50 80 3,673 7,990 45,520 0 2,000 2,000 0 500 500 0 47,750 47,750 0 0 4,280 1,174 1,500 1,500 412,861 406,000 497,600 PAGE 211 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 5500 - Assessment Administration 152,990 152,990 106,710 5501 - Admin./General Overhead 58,940 58,940 68,660 5700 - Interest Expense 35,311 0 0 5701 - Principal Repayments 212,121 0 0 5704 - Long Term Debt Repymt Contra (212,121) 0 0 9150 - Transfer Out -Fund 150 63,791 113,200 113,200 TOTAL SLD #1 ARTERIAL $ 739,559 $ 814,140 $ 912,010 152-SLD #2 RESIDENTIAL 5102 - Training $ 0 $ 0 $ 220 5160 - Membership Dues 0 0 80 5200 - Operations & Maintenance 0 0 410 5300 - Contract Services 610 20,940 20,950 5380 - Contract Equip. Maint/Repair 0 0 50 5403 - Electric Utilities 284,656 288,000 336,000 5500 - Assessment Administration 38,080 38,080 26,350 5501 - Admin./General Overhead 1,920 1,920 2,440 5700 - Interest Expense 35,988 0 0 5701 - Principal Repayments 216,188 0 0 5704 - Long Term Debt Repymt Contra (216,188) 0 0 9150 - Transfer Out -Fund 150 62,476 110,860 110,860 TOTAL SLD #2 RESIDENTIAL $ 423,730 $ 459,800 $ 497,360 153-SLD #3 VICTORIA 5000 - Regular Salaries $ 12,990 $ 21,570 $ 22,660 Fringe Benefits 6,952 10,790 11,330 5102 - Training 0 180 220 5160 - Membership Dues 50 50 80 5200 - Operations & Maintenance 5,006 9,940 200 5300 - Contract Services 0 8,050 8,050 5380 - Contract Equip. Maint/Repair 0 0 30 5403 - Electric Utilities 101,478 112,000 133,100 5500 - Assessment Administration 34,240 34,240 24,820 5501 -Admin./General Overhead 7,300 7,300 11,180 5700 - Interest Expense 13,512 1,110 0 5701 - Principal Repayments 81,169 1,307,100 0 5704 - Long Term Debt Repymt Contra (81,169) 0 0 9150 - Transfer Out -Fund 150 24,774 43,960 43,960 TOTAL SLD #3 VICTORIA $ 206,302 $ 1,556,290 $ 255,630 154-SLD #4 TERRA VISTA 5000 - Regular Salaries $ 12,991 $ 21,570 $ 22,660 Fringe Benefits 6,952 10,790 11,330 5102 - Training 0 190 220 5160 - Membership Dues 50 50 80 PAGE 212 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 5200 - Operations & Maintenance 4,940 4,940 1,070 5280 - Equip Operations & Maint 0 2,290 0 5300 - Contract Services 0 3,730 3,730 5380 - Contract Equip. Maint/Repair 0 0 110 5403 - Electric Utilities 54,762 51,000 63,000 5500 - Assessment Administration 20,950 20,950 14,420 5501 - Admin./General Overhead 5,490 5,490 8,570 5700 - Interest Expense 6,818 1,980 1,460 5701 - Principal Repayments 40,955 510,010 9,860 5704 - Long Term Debt Repymt Contra (40,955) 0 0 9150 - Transfer Out -Fund 150 11,498 20,410 20,410 TOTAL SLD #4 TERRA VISTA $ 124,451 $ 653,400 $ 156,920 155-SLD #5 CARYN COMMUNITY 5000 - Regular Salaries $ 2,338 $ 4,840 $ 5,030 Fringe Benefits 1,251 2,420 2,520 5102 - Training 0 180 0 5160 - Membership Dues 50 50 0 5200 - Operations & Maintenance 5,416 8,990 0 5300 - Contract Services 0 1,770 1,770 5403 - Electric Utilities 25,595 24,000 30,100 5500 - Assessment Administration 6,670 6,670 4,570 5501 - Admin./General Overhead 1,510 1,510 3,120 5700 - Interest Expense 3,062 0 0 5701 - Principal Repayments 18,393 0 0 5704 - Long Term Debt Repymt Contra (18,393) 0 0 9150 - Transfer Out -Fund 150 5,465 9,690 9,690 TOTAL SLD #5 CARYN COMMUNITY $ 51,357 $ 60,120 $ 56,800 156-SLD #6 INDUSTRIAL AREA 5000 - Regular Salaries $ 12,991 $ 21,570 $ 22,660 Fringe Benefits 6,952 10,790 11,330 5102 - Training 0 180 0 5160 - Membership Dues 50 50 0 5200 - Operations & Maintenance 0 6,940 0 5280 - Equip Operations & Maint 0 2,290 0 5300 - Contract Services 0 2,780 2,780 5403 - Electric Utilities 48,277 45,000 53,600 5500 - Assessment Administration 5,610 5,610 4,030 5501 - Admin./General Overhead 5,510 5,510 9,240 5700 - Interest Expense 4,948 390 0 5701 - Principal Repayments 29,727 480,470 0 5704 - Long Term Debt Repymt Contra (29,727) 0 0 9150 - Transfer Out -Fund 150 8,554 15,170 15,170 PAGE 213 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget TOTAL SLD #6 INDUSTRIAL AREA $ 92,892 $ 596,750 $ 118,810 157-SLD #7 NORTH ETIWANDA 5000 - Regular Salaries $ 7,016 $ 15,360 $ 15,990 Fringe Benefits 3,754 7,680 8,000 5102 - Training 0 180 0 5160 - Membership Dues 20 50 0 5200 - Operations & Maintenance 0 4,940 0 5300 - Contract Services 0 5,630 5,630 5403 - Electric Utilities 63,706 72,000 92,000 5500 - Assessment Administration 20,370 20,370 13,980 5501 - Admin./General Overhead 3,820 3,820 6,370 5700 - Interest Expense 9,740 0 0 5701 - Principal Repayments 58,512 0 0 5704 - Long Term Debt Repymt Contra (58,512) 0 0 9150 - Transfer Out -Fund 150 17,312 30,720 30,720 TOTAL SLD #7 NORTH ETIWANDA $ 125,738 $ 160,750 $ 172,690 158-SLD #8 SOUTH ETIWANDA 5000 - Regular Salaries $ 12,211 $ 19,960 $ 20,990 Fringe Benefits 6,535 9,980 10,500 5102 - Training 0 180 220 5160 - Membership Dues 0 40 80 5200 - Operations & Maintenance 4,936 4,940 410 5300 - Contract Services 0 1,980 1,980 5380 - Contract Equip. Maint/Repair 0 0 50 5403 - Electric Utilities 27,741 26,000 31,800 5500 - Assessment Administration 8,290 8,290 5,700 5501 - Admin./General Overhead 5,730 5,730 7,520 5700 - Interest Expense 2,564 210 0 5701 - Principal Repayments 15,417 248,010 0 5704 - Long Term Debt Repymt Contra (15,417) 0 0 9150 - Transfer Out -Fund 150 6,100 10,820 10,820 TOTAL SLD #8 SOUTH ETIWANDA $ 74,107 $ 336,140 $ 90,070 174-STATE GAS TAX 5000 - Regular Salaries $ 1,069,550 $ 1,141,770 $ 1,242,300 5005 - Overtime Salaries 8,002 12,000 12,000 5010 - Part Time Salaries 13,858 19,620 29,120 Fringe Benefits 568,359 572,090 626,030 5102 - Training 0 2,780 2,780 5200 - Operations & Maintenance 0 620 620 5250 - Vehicle Operations & Maint. 0 6,110 0 5280 - Equip Operations & Maint 0 1,200 0 5300 - Contract Services 121,291 285,170 635,170 PAGE 214 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 5350 - Contract Vehicle Maint/Repair 5380 - Contract Equip. Maint/Repair 5403 - Electric Utilities 5501 - Admin./General Overhead 5650 - Capital Project TOTAL STATE GAS TAX 176-MEASURE I 1990-2010 5501 - Admin./General Overhead 5650 - Capital Project TOTAL MEASURE I 1990-2010 177-MEASURE I 2010-2040 5000 - Regular Salaries 5005 - Overtime Salaries Fringe Benefits 5300 - Contract Services 5501 - Admin./General Overhead 5650 - Capital Project TOTAL MEASURE 12010-2040 179-ROAD MAINT & REHAB ACCT 5501 - Admin./General Overhead 5650 - Capital Project TOTAL ROAD MAINT & REHAB ACCT 181-SB 1- TCEP 5501 - Admin./General Overhead 5650 - Capital Project TOTAL SB 1 - TCEP 188-INTEGRATED WASTE MANAGEMENT 5000 - Regular Salaries 5005 - Overtime Salaries Fringe Benefits 5100 - Travel and Meetings 5102 - Training 5105 - Mileage 5150 - Office Supplies & Equipment 5160 - Membership Dues 5200 - Operations & Maintenance 5204 - O & M/Facilities 5300 - Contract Services 5304 - Contract Serv/Facilities 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 0 0 6,110 0 0 1,200 85,455 95,000 95,000 242,890 242,890 256,350 $ 2,650,121 $ 7,057,210 $ 7,756,680 $ 440 $ 440 $ 230 162,491 101,250 0 $ 162,931 $ 101,690 $ 230 $ 269,732 $ 274,230 $ 281,500 14,243 14,300 14,300 143,733 136,760 140,410 1,052,524 1,161,160 1,193,190 51,510 51,510 56,300 1,949,456 1,358,750 2,250,000 $ 3,481,198 $ 2,996,710 $ 3,935,700 $ 910 $ 910 $ 4,350 2,925,056 4,482,000 1,600,000 $ 2,925,966 $ 4,482,910 $ 1,604,350 $ 650 $ 650 $ 2,350 $ 4,627,947 $ 12,500,650 $ 62,352,350 $ 669,763 $ 681,720 $ 684,240 31,555 50,000 65,000 353,433 337,190 340,360 0 1,500 3,000 340 500 1,000 0 100 300 587 1,000 1,000 600 890 980 4,902 25,500 25,500 0 500 530 86,244 148,300 103,100 3,441 3,610 3,800 PAGE 215 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 5501 - Admin./General Overhead 9001 - Transfer Out -General Fund TOTAL INTEGRATED WASTE MANAGEMENT 194-PROPOSITION 1B STATE FUNDING 5501 - Admin./General Overhead TOTAL PROPOSITION 111 STATE FUNDING 195-STATE ASSET SEIZURE 5207 - O & M/Capital Supplies 5300 - Contract Services 5501 - Admin./General Overhead 5605 - Capital Outlay -Computer Equip 9196 - Transfer Out -Fund 196 TOTAL STATE ASSET SEIZURE 196-CA ASSET SEIZURE 15% 5300 - Contract Services 5501 - Admin./General Overhead TOTAL CA ASSET SEIZURE 15% 198-CITYWIDE INFRASTRUCTURE IMPRV 5000 - Regular Salaries Fringe Benefits 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead 5650 - Capital Project 9124 - Transfer Out -Transportation TOTAL CITYWIDE INFRASTRUCTURE IMPRV 204-COMMUNITY DEVELOPMENT BLK GRNT 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries Fringe Benefits 5501 - Admin./General Overhead 5650 - Capital Project 5720 - Misc Contributions to City TOTAL COMMUNITY DEVELOPMENT BLK GRNT 214-PEDESTRIAN GRANT/ART 3 5650 - Capital Project 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 124,890 124,890 107,360 218,390 218,390 218,390 $ 1,494,145 $ 1,594,090 $ 1,554,560 $ 200 $ 200 $ 110 $ 200 $ 200 $ 110 $ 13,139 $ 0 $ 1,100 2,973 0 0 470 470 370 0 15,000 0 0 2,680 2,680 $ 16,582 $ 18,150 $ 4,150 $ 0 $ 2,980 $ 2,980 70 70 40 $ 70 $ 3,050 $ 3,020 $ 130 $ 14,720 $ 7,120 69 7,340 3,540 14 0 0 9,308 0 0 21,740 21,740 14,880 t11 4*1F 12n nnn 1 421 nnn $ 361,697 $ 163,800 $ 1,446,540 $ 164,944 $ 180,720 $ 109,100 7,547 0 0 11,363 0 0 88,624 90,010 54,240 35,290 35,290 42,530 1 7nQ 1)7R 1 527 27n Q7r 4Rn $ 1,528,062 $ 1,838,390 $ 1,132,350 $ 51,073 $ 398,550 $ 403,000 PAGE 216 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds TOTAL PEDESTRIAN GRANT/ART 3 218-PUBLIC RESRCE GRNTS/HEALTHY RC 5200 - Operations & Maintenance 5501 - Admin./General Overhead 5725 - Other Expenditures TOTAL PUBLIC RESRCE GRNTS/HEALTHY RC 225-CA RECYC/LITTER REDUCTION GRNT 5005 - Overtime Salaries Fringe Benefits 5100 - Travel and Meetings 5102 - Training 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead TOTAL CA RECYC/LITTER REDUCTION GRNT 227-USED OIL RECYCLING PROGRAM 5005 - Overtime Salaries Fringe Benefits 5100 - Travel and Meetings 5200 - Operations & Maintenance 5501 - Admin./General Overhead TOTAL USED OIL RECYCLING PROGRAM 274-STATE GRANTS FUND 5200 - Operations & Maintenance 5300 - Contract Services 5650 - Capital Project 9001 - Transfer Out -General Fund 9188 - Transfer Out -Integrated Waste TOTAL STATE GRANTS FUND 275-FEDERAL GRANTS FUND 5200 - Operations & Maintenance 5650 - Capital Project 9001 - Transfer Out -General Fund 9016 - Transfer Out -CD Tech Svcs Fund 9017 - Transfer Out -Fund 017 9025 - Transfer Out -Capital Reserve 9120 - Transfer Out -Fund 120 9130 - Transfer Out-LMD1 9131 - Transfer Out-LMD2 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget $ 51,073 $ 398,550 $ 403,000 $ 5,641 $ 0 $ 0 10 0 0 5,300 0 0 $ 10,951 $ 0 $ 0 $ 0 $ 4,600 $ 4,600 0 70 70 0 2,000 2,000 600 1,350 1,400 41,134 37,660 35,000 12,900 13,000 14,000 1,010 1,010 0 $ 55,644 $ 59,690 $ 57,070 $ 25,566 $ 25,000 $ 18,000 0 370 270 0 150 150 23,331 24,000 7,000 680 680 1,030 $ 49.577 $ 50,200 $ 26,450 $ 0 $ 0 $ 53,710 0 0 42,500 223,240 2,686,760 0 0 0 1,150 0 0 5,000 $ 223,240 $ 2,686,760 $ 102,360 $ 2,009,112 $ 0 $ 0 0 0 1,000,000 2,220,675 0 0 18,424 0 0 205,343 0 0 249,704 0 0 82,440 0 0 28 0 0 8,744 0 0 PAGE 217 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 9133 - Transfer Out -Fund 133 520 0 0 9134 - Transfer Out -Fund 134 5,132 0 0 9137 - Transfer Out -Fund 137 376 0 0 9139 - Transfer Out -Fund 139 1,284 0 0 9140 - Transfer Out -Fund 140 963 0 0 9174 - Transfer Out -Fund 174 1,050 0 0 9281 - Transfer Out -Fire Fund 214,903 0 0 9288 - Transfer Out -Fire Capital Fund 164,808 0 0 9290 - Transfer Out -Library Fund 169,385 0 0 9700 - Transfer Out -Sports Complex 19,995 0 0 9714 - Transfer Out - Comptr Eq Rplc 350,479 0 0 9848 - Transfer Out -Fund 848 7,064 0 0 9868 - Transfer Out -Fund 868 191 0 0 TOTAL FEDERAL GRANTS FUND 290-LIBRARY FUND 5000 - Regular Salaries 5010 - Part Time Salaries Fringe Benefits 5100 - Travel and Meetings 5102 - Training 5105 - Mileage 5150 - Office Supplies & Equipment 5152 - Computer Software 5160 - Membership Dues 5200 - Operations & Maintenance 5207 - O & M/Capital Supplies 5215 - O & M/Computer Equipment 5220 - Cellular Technology 5300 - Contract Services 5400 - Telephone Utilities 5402 - Water Utilities 5403 - Electric Utilities 5405 - Internet Services 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5604 - Capital Outlay -Vehicles 5606 - Capital Outlay-Furn/Fixtures 5725 - Other Expenditures 9329 - Transfer Out -Library Cap Fund TOTAL LIBRARY FUND 291-CA STATE LIBRARY 5200 - Operations & Maintenance 5300 - Contract Services 5501 - Admin./General Overhead $ 5,730,620 $ 0 $ 1,000,000 $ 1,431,281 $ 1,750,090 $ 1,941,930 222,024 666,650 936,400 787,425 1,049,730 1,244,970 6,275 25,370 26,720 0 3,000 6,900 149 750 550 11,113 15,000 18,000 0 4,530 3,600 4,691 6,250 6,170 655,530 732,720 767,470 43,387 40,000 44,000 2,574 23,220 3,000 421 0 0 190,725 353,080 356,720 1,321 2,650 1,200 5,510 6,010 6,010 68,386 68,250 85,000 33,529 57,480 54,000 116,600 116,600 128,260 250,160 45,000 189,310 30,373 0 0 50 5,000 0 0 133,400 333,400 1,100,000 500,000 800,000 $ 4,961,524 $ 5,604,780 $ 6,953,610 $ 1,000 $ 20,000 $ 20,000 42,144 9,150 0 530 530 610 PAGE 218 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds TOTAL CA STATE LIBRARY 292-STAFF INNOVATION FD (CA ST LB) 5100 - Travel and Meetings 5501 - Admin./General Overhead TOTAL STAFF INNOVATION FD (CA ST LB) 302-LIBRARY SERVICES & TECH. ACT 5501 - Admin./General Overhead 9290 - Transfer Out -Library Fund TOTAL LIBRARY SERVICES & TECH. ACT 329-LIBRARY CAPITAL FUND 5501 - Admin./General Overhead 5650 - Capital Project TOTAL LIBRARY CAPITAL FUND 354-COPS PROGRAM GRANT -STATE 5100 - Travel and Meetings 5207 - O & M/Capital Supplies 5300 - Contract Services 5501 - Admin./General Overhead TOTAL COPS PROGRAM GRANT -STATE 361-JUSTICE ASSISTANCE GRANT(JAG) 5207 - O & M/Capital Supplies 5215 - O & M/Computer Equipment 5605 - Capital Outlay -Computer Equip TOTAL JUSTICE ASSISTANCE GRANT(JAG) 380-HOMELAND SECURITY GRANT -FIRE 5207 - O & M/Capital Supplies TOTAL HOMELAND SECURITY GRANT -FIRE 381-HOMELAND SECURITY GRANT -POLICE 5207 - O & M/Capital Supplies 5603 - Capital Outlay -Equipment 5605 - Capital Outlay -Computer Equip TOTAL HOMELAND SECURITY GRANT -POLICE 383-EMERGENCY MGMT PERFORMNCE GRNT 5723 - Misc Contributions to Fire 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget $ 43,674 $ 29,680 $ 20,610 $ 0 $ 7.500 $ 8.500 $ 250 $ 7,750 $ 8,700 $ 20 $ 0 $ 0 37,040 0 0 $ 37,060 $ 0 $ 0 $ 710 $ 710 $ 500 295,649 1,225,000 3,899,340 $ 3,896 $ 5,000 $ 5,000 5,217 0 0 225,169 300,000 300,000 3,520 3,520 4,400 $ 237,802 $ 308,520 $ 309,400 $ 0 $ 2,010 $ 0 0 230 0 0 15,820 0 $ 0 $ 18,060 $ 0 $ 26,780 $ 0 $ 0 $ 26,780 $ 0 $ 0 $ 12,607 $ 0 $ 0 20,558 56,000 37,300 0 12,000 0 $ 33,165 $ 68,000 $ 37,300 $ 26,725 $ 26,730 $ 28,020 PAGE 219 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 ?.rnn/?i Adonted Adnnted TOTAL EMERGENCY MGMT PERFORMNCE GRNT $ 26,725 $ 26,730 $ 28,020 396-HOUSING SUCCESSOR AGENCY 5245 - Subsidies To Low/Mod Housing $ 38,440 $ 37,200 $ 33,600 5300 - Contract Services 249,996 150,000 150,000 5720 - Misc Contributions to City 200,000 200,000 200,000 5725 - Other Expenditures 114,922 0 0 TOTAL HOUSING SUCCESSOR AGENCY $ 603,358 $ 387,200 $ 383,600 399-EIFD 5100 - Travel and Meetings $ 0 $ 0 $ 1,000 5150 - Office Supplies & Equipment 0 0 250 5200 - Operations & Maintenance 0 0 100 5312 - Legal Services 0 0 50,000 TOTAL EIFD $ 0 $ 0 $ 51,350 600-AD 82-1 6TH ST INDUSTRIAL 5501 - Admin./General Overhead $ 10 $ 10 $ 0 TOTAL AD 82-1 6TH ST INDUSTRIAL $ 10 $ 10 $ 0 602-AD 84-1 DAY CREEK/MELLO 5501 - Admin./General Overhead $ 890 $ 890 $ 0 TOTAL AD 84-1 DAY CREEK/MELLO $ 890 $ 890 $ 0 612-CFD 2001-01 5501 - Admin./General Overhead $ 2,020 $ 2,020 $ 0 TOTAL CFD 2001-01 $ 2,020 $ 2,020 $ 0 614-CFD 2003-01 PROJECT FUND 5501 - Admin./General Overhead $ 60 $ 60 $ 0 TOTAL CFD 2003-01 PROJECT FUND $ 60 $ 60 $ 0 700-SPORTS COMPLEX 5000 - Regular Salaries $ 605,645 $ 792,490 $ 735,150 5005 - Overtime Salaries 12,009 37,220 37,220 5010 - Part Time Salaries 48,559 255,030 232,960 Fringe Benefits 330,845 464,340 436,830 5080 - Pension Expense 337,694 0 0 5165 - Licenses, Permits & Fees 0 250 250 5200 - Operations & Maintenance 53,197 110,700 126,600 5204 - O & M/Facilities 21,927 49,400 51,620 5250 - Vehicle Operations & Maint. 0 1,500 1,500 5252 - Emergency Equipment & Veh Rntl 7,205 4,500 4,500 PAGE 220 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 5280 - Equip Operations & Maint 7,385 16,000 17,600 5299 - Depreciation Expense 560,030 0 0 5300 - Contract Services 27,807 104,680 115,760 5304 - Contract Serv/Facilities 93,857 178,420 181,460 5310 - Tree Maintenance 0 0 35,980 5400 - Telephone Utilities 1,166 1,230 1,230 5401 - Gas Utilities 7,004 7,200 14,250 5402 - Water Utilities 91,796 88,210 100,440 5403 - Electric Utilities 57,805 150,000 150,000 5501 - Admin./General Overhead 20,000 20,000 20,000 5700 - Interest Expense 17,907 16,660 15,390 5701 - Principal Repayments 124,653 125,910 127,180 5704 - Long Term Debt Repymt Contra (124,653) 0 0 TOTAL SPORTS COMPLEX 705-MUNICIPAL UTILITY $ 2,301,838 $ 2,423,740 $ 2,405,920 5000 - Regular Salaries $ 355,688 $ 352,890 $ 356,740 5010 - Part Time Salaries 40,537 50,360 51,810 Fringe Benefits 192,954 182,060 185,510 5080 - Pension Expense 99,681 0 0 5100 - Travel and Meetings 143 5,250 5,250 5102 - Training 995 42,000 42,000 5150 - Office Supplies & Equipment 2,147 2,500 2,500 5152 - Computer Software 27,300 14,000 14,000 5160 - Membership Dues 17,227 20,140 20,140 5161 - Publications & Subscriptions 2,125 1,930 1,930 5209 - O & M/Electric Utility 6,987,864 8,631,870 11,681,870 5215 - O & M/Computer Equipment 4,344 6,000 4,000 5216 - Solar Net Metering 28,867 1,000 1,000 5220 - Cellular Technology 84,338 86,300 86,300 5299 - Depreciation Expense 1,252,718 0 0 5309 - Contract Srvc/Electric Utility 523,766 932,390 937,390 5312 - Legal Services 180,613 230,000 230,000 5400 - Telephone Utilities 578 540 540 5501 - Admin./General Overhead 200,950 200,950 210,690 5603 - Capital Outlay -Equipment 211,859 400,000 215,000 5650 - Capital Project 1,063,733 316,000 691,000 5699 - Capital Proj Contra Acct (FS) (1,259,211) 0 0 5720 - Misc Contributions to City 5,000 5,000 5,000 5899 - Clearing Acct-Electric Utility (754) 0 0 5900 - Bad Debt Expense -Electric Util 33,886 0 0 9001 - Transfer Out -General Fund 1,322,320 1,414,010 1,474,290 9709 - Transfer Out -Cap and Trade Fun 2,523,940 0 0 TOTAL MUNICIPAL UTILITY 706-UTILITY PUBLIC BENEFIT FUND $ 13,903,608 $ 12,895,190 $ 16,216,960 PAGE 221 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2020/21 Actual 2021/22 Adopted Budget 2022/23 Adopted Budget 5000 - Regular Salaries $ 138,937 $ 139,050 $ 139,330 Fringe Benefits 72,479 68,600 68,910 5160 - Membership Dues 3,620 1,220 1,220 5161 - Publications & Subscriptions 0 200 200 5209 - O & M/Electric Utility 265,062 196,800 196,800 5300 - Contract Services 0 25,000 25,000 5501 - Admin./General Overhead 20,390 20,390 19,880 TOTAL UTILITY PUBLIC BENEFIT FUND $ 500,488 S 451,260 $ 451,340 708-RCMU CAPITAL REPLACEMENT FUND 5501 - Admin./General Overhead $ 4,130 $ 4,130 $ 0 TOTAL RCMU CAPITAL REPLACEMENT FUND $ 4,130 $ 4,130 $ 0 709-RCMU CAP AND TRADE FUND 5209 - O & M/Electric Utility $ 150,000 $ 0 $ 0 5501 - Admin./General Overhead 250 250 0 TOTAL RCMU CAP AND TRADE FUND $ 150,250 $ 250 $ 0 711-FIBER OPTIC NETWORK 5150 - Office Supplies & Equipment $ 0 $ 0 $ 5,000 5160 - Membership Dues 339 550 550 5200 - Operations & Maintenance 133,897 126,200 276,200 5299 - Depreciation Expense 174,374 0 0 5300 - Contract Services 226,155 299,300 299,300 5330 - Payment to Trustee 5,500 5,500 5,500 5501 - Admin./General Overhead 14,310 14,310 14,310 5650 - Capital Project 432,297 0 10,000 5699 - Capital Proj Contra Acct (FS) (390,926) 0 0 5700 - Interest Expense 442,007 497,300 484,100 5701 - Principal Repayments 425,000 440,000 450,000 5704 - Long Term Debt Repymt Contra (425,000) 0 0 TOTAL FIBER OPTIC NETWORK $ 1,037,953 $ 1,383,160 $ 1,544,960 712-EOUIP/VEHICLE REPLACEMENT 5200 - Operations & Maintenance $ 240,214 $ 265,350 $ 356,850 5299 - Depreciation Expense 924,505 0 0 5300 - Contract Services 8,800 13,500 13,500 5501 - Admin./General Overhead 22,590 22,590 30,080 5603 - Capital Outlay -Equipment 198,991 244,460 529,070 5604 - Capital Outlay -Vehicles 149,791 110,000 380,000 5650 - Capital Project 150,000 150,000 150,000 5699 - Capital Proj Contra Acct (FS) (305,629) 0 0 TOTAL EQUH'NEHICLE REPLACEMENT $ 1,389,262 $ 805,900 $ 1,459,500 PAGE 222 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 714-COMP EOUIP/TECH REPLCMENT FUND 5152 - Computer Software 5200 - Operations & Maintenance 5215 - O & M/Computer Equipment 5299 - Depreciation Expense 5300 - Contract Services 5501 - Admin./General Overhead 5603 - Capital Outlay -Equipment 5605 - Capital Outlay -Computer Equip 5699 - Capital Proj Contra Acct (FS) 5700 - Interest Expense 5703 - Capital Lease Payment 5704 - Long Term Debt Repymt Contra TOTAL COMP EQUIP/TECH REPLCMENT FUND 838-AD 91-2 REDEMPTION -DAY CANYON 5000 - Regular Salaries Fringe Benefits 5500 - Assessment Administration 5501 - Admin./General Overhead TOTAL AD 91-2 REDEMPTION -DAY CANYON 847-PD 85 CAPITAL REPLACEMENT FUND 5200 - Operations & Maintenance 5252 - Emergency Equipment & Veh Rntl 5300 - Contract Services 5501 - Admin./General Overhead 5607 - Cap Outlay-Impry Oth Than Bldg 5650 - Capital Project TOTAL PD 85 CAPITAL REPLACEMENT FUND 848-PD 85 REDEMPTION FUND 5000 - Regular Salaries 5005 - Overtime Salaries Fringe Benefits 5200 - Operations & Maintenance 5204 - O & M/Facilities 5252 - Emergency Equipment & Veh Rntl 5280 - Equip Operations & Maint 5300 - Contract Services 5304 - Contract Serv/Facilities 5310 - Tree Maintenance 5400 - Telephone Utilities 5402 - Water Utilities 5403 - Electric Utilities 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget $ 0 $ 0 $ 175,000 (1,250) 5,000 0 22,251 125,000 175,000 828,701 0 0 587,104 140,530 4,600,000 13,040 13,040 19,510 0 0 60,000 498,570 190,000 1,060,000 (452,512) 0 0 47,428 0 19,990 470,310 527,340 507,340 (470,310) 0 0 $ 1,543,332 $ 1,000,910 $ 6,616,840 $ 11,005 $ 14,450 $ 13,360 5,889 7,230 6,680 1,900 1,900 1,300 2,590 2,590 2,770 $ 21,384 $ 26,170 $ 24,110 $ 0 $ 15,000 $ 15,000 0 2,000 2,000 0 23,000 23,000 720 720 1,050 53,330 0 200,000 0 500,000 459,870 $ 54,050 $ 540,720 $ 700,920 $ 94,518 $ 157,770 $ 156,730 186 3,680 3,680 50,275 78,640 78,430 23,593 53,000 57,120 2,313 2,500 3,000 0 6,500 6,500 895 1,000 3,000 239,506 279,860 368,470 22,530 13,000 14,260 26,102 26,210 24,240 3,666 3,940 3,940 167,347 186,280 193,210 87,648 136,650 136,860 PAGE 223 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2020/21 Actual 2021/22 Adopted Budget 2022/23 Adopted Budget 5500 - Assessment Administration 144,590 144,590 99,190 5501 - Admin./General Overhead 54,060 54,060 63,140 5607 - Cap Outlay-Impry Oth Than Bldg 0 580,000 0 5650 - Capital Project 59,874 0 0 5720 - Misc Contributions to City 2,960 2,960 2,960 9847 - Transfer Out -Fund 847 116,800 116,800 116,800 TOTAL PD 85 REDEMPTION FUND $ 1,096,863 $ 1,847,440 $ 1,331,530 868-CFD 2000-03 PARK MAINTENANCE 5000 - Regular Salaries $ 120,744 $ 133,490 $ 134,670 5010 - Part Time Salaries 10,172 12,390 7,280 Fringe Benefits 65,953 69,910 69,470 5200 - Operations & Maintenance 19,155 25,000 27,500 5300 - Contract Services 65,345 77,240 78,520 5310 - Tree Maintenance 1,574 5,000 5,520 5402 - Water Utilities 97,900 120,020 120,020 5403 - Electric Utilities 2,882 3,120 3,120 5500 - Assessment Administration 1,890 1,890 1,290 5501 - Admin./General Overhead 68,660 68,660 79,520 TOTAL CFD 2000-03 PARK MAINTENANCE $ 454,275 $ 516,720 $ 526,910 875-CFD 2017-01 NO. ETIWANDA 5500 - Assessment Administration $ 1,200 $ 1,200 $ 1,200 5501 - Admin./General Overhead 20 20 20 TOTAL CFD 2017-01 NO. ETIWANDA $ 1,220 $ 1,220 $ 1,220 876-CFD 2018-01 EMPIRE LAKES 5102 - Training $ 0 $ 0 $ 220 5160 - Membership Dues 0 0 80 5200 - Operations & Maintenance 0 10,000 11,070 5300 - Contract Services 50,250 18,390 19,060 5380 - Contract Equip. Maint/Repair 0 0 110 5403 - Electric Utilities 5,528 6,000 6,500 5500 - Assessment Administration 1,200 1,960 1,850 5501 - Admin./General Overhead 0 0 3,030 5603 - Capital Outlay -Equipment 211,045 0 0 9130 - Transfer Out-LMD1 2,710 26,440 37,720 9141 - Transfer Out -Fund 141 810 7,940 11,320 9151 - Transfer Out -Fund 151 680 7,940 11,320 9152 - Transfer Out-SLD2 1,900 18,510 26,400 9847 - Transfer Out -Fund 847 950 10,580 15,090 9848 - Transfer Out -Fund 848 1,220 11,900 15,090 9877 - Transfers Out - CFD Emp Lak 74,600 97,050 99,960 TOTAL CFD 2018-01 EMPIRE LAKES $ 350.893 $ 216.710 $ 258.820 PAGE 224 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds TOTAL CITY OF RANCHO CUCAMONGA R.C. FIRE PROTECTION DISTRICT 281-FIRE FUND 5000 - Regular Salaries 5005 - Overtime Salaries 5010 - Part Time Salaries Fringe Benefits 5060 - Tuition Reimbursement 5082 - Reimb Personnel from CFD 85-1 5083 - Reimb Personnel from CFD 88-1 5093 - Other Funds -Salary Reimbursmnt 5100 - Travel and Meetings 5102 - Training 5150 - Office Supplies & Equipment 5151 -Postage 5155 - Public Relations/Educ Material 5160 - Membership Dues 5161 - Publications & Subscriptions 5165 - Licenses, Permits & Fees 5200 - Operations & Maintenance 5204 - O & M/Facilities 5220 - Cellular Technology 5240 - Operation of Acquired Property 5250 - Vehicle Operations & Maint. 5252 - Emergency Equipment & Veh Rntl 5255 - Gasoline 5256 - Diesel Fuel 5258 - Propane 5280 - Equip Operations & Maint 5285 - Safety Gear & Equipment 5290 - Specialized Tools & Equipment 5291 - Equipment Supplies & Repairs 5300 - Contract Services 5304 - Contract Serv/Facilities 5312 - Legal Services 5320 - Hazardous Waste Removal 5321 - Fire Incident Costs 5400 - Telephone Utilities 5401 - Gas Utilities 5402 - Water Utilities 5403 - Electric Utilities 5410 - Property Insurance 5411 - Other Insurance 5416 - General Liability Insurance 5500 - Assessment Administration 5501 - Admin./General Overhead 2020/21 Actual 2021/22 Adopted Budget 2022/23 Adopted Budget $ 170,468,376 $ 201,210,290 $ 278,469,810 $ 14,878,257 $ 15,652,970 $ 16,488,240 3,140,083 4,413,540 4,702,610 145,488 83,640 92,160 10,716,251 11,894,770 12,858,230 3,669 10,000 0 (5,803,890) (6,225,520) (7,536,140) (2,155,810) (2,358,010) (2,473,140) (26,725) (26,730) (28,020) 3,926 29,800 37,400 45,225 155,780 191,070 22,155 32,000 32,000 11 300 300 21,436 25,750 25,750 7,232 10,060 10,080 3,341 7,870 11,720 8,819 9,640 10,870 329,317 385,440 420,460 57,298 70,000 70,500 60,007 67,620 67,620 2,675 2,800 2,800 202,345 216,740 226,860 0 1,500 1,500 34,742 41,830 46,810 133,678 136,400 193,620 1,888 15,000 15,000 25,204 38,680 44,680 114,541 98,740 118,740 33,640 51,180 55,160 46,407 49,900 74,200 1,290,493 1,517,180 1,644,910 318,095 353,930 412,630 149,068 129,130 75,000 160 2,500 2,500 392 4,500 10,000 14,502 16,680 19,160 11,133 13,740 21,860 22,236 27,410 29,480 87,506 109,020 116,650 135,288 329,350 395,220 5,415 15,220 47,800 406,874 344,980 598,740 97,570 97,570 70,350 3,118,370 3,221,590 3,353,760 PAGE 225 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 5510 - Property Tax Admin. Fee 149,492 172,120 163,810 5700 - Interest Expense 47,559 31,370 14,430 5701 - Principal Repayments 352,426 368,620 385,560 5704 - Long Term Debt Repymt Contra (352,426) 0 0 5720 - Misc Contributions to City 363,820 610,630 927,600 5725 - Other Expenditures 4,721,000 3,618,000 3,717,000 5901 - Bad Debt Expense -Other 194,269 0 0 9282 - Transfer Out-CFD 85-1 0 0 1,240,940 9283 - Transfer Out-CFD 88-1 1,954,205 2,175,200 2,322,900 TOTAL FIRE FUND $ 35,138,657 $ 38,050,430 $ 41,331,380 282-COMMUNITY FACILITIES DIST 85-1 5081 - Reimb Personnel to Fire Fund $ 5,803,890 $ 6,225,520 $ 7,536,140 5165 - Licenses, Permits & Fees 3,049 3,180 3,690 5200 - Operations & Maintenance 8,254 10,000 10,000 5300 - Contract Services 363,136 374,450 418,020 5400 - Telephone Utilities 4,570 4,750 5,070 5401 - Gas Utilities 8,359 9,170 15,460 5402 - Water Utilities 12,189 13,890 13,890 5403 - Electric Utilities 61,865 67,430 68,020 5501 - Admin./General Overhead 292,080 292,080 329,070 5650 - Capital Project 0 0 855,000 TOTAL COMMUNITY FACILITIES DIST 85-1 $ 6,557,392 $ 7,000,470 $ 9,254,360 283-COMMUNITY FACILITIES DIST 88-1 5081 - Reimb Personnel to Fire Fund $ 2,155,810 $ 2,358,010 $ 2,473,140 5165 - Licenses, Permits & Fees 1,462 1,520 1,660 5200 - Operations & Maintenance 3,729 4,000 4,000 5300 - Contract Services 90,315 93,200 103,950 5400 - Telephone Utilities 1,859 1,950 2,180 5401 - Gas Utilities 2,293 2,170 4,380 5402 - Water Utilities 3,746 5,240 5,240 5403 - Electric Utilities 17,107 17,200 20,260 5501 - Admin./General Overhead 110,760 110,760 130,110 TOTAL COMMUNITY FACILITIES DIST 88-1 $ 2,387,081 $ 2,594,050 $ 2.744,920 285-FIRE TECHNOLOGY FEE FUND 5501 - Admin./General Overhead $ 210 $ 210 $ 0 TOTAL FIRE TECHNOLOGY FEE FUND $ 210 $ 210 $ 0 288-FIRE PROTECTION CAPITAL FUND 5152 - Computer Software $ 0 $ 0 $ 246,000 5200 - Operations & Maintenance 87,566 165,000 189,600 5207 - O & M/Capital Supplies 167,976 258,350 1,407,000 PAGE 226 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditure Detail - All Funds 5215 - O & M/Computer Equipment 5250 - Vehicle Operations & Maint. 5280 - Equip Operations & Maint 5290 - Specialized Tools & Equipment 5300 - Contract Services 5321 - Fire Incident Costs 5501 - Admin./General Overhead 5600 - Capital Outlay -Land 5602 - Capital Outlay -Bldg & lmprvmnt 5603 - Capital Outlay -Equipment 5604 - Capital Outlay -Vehicles 5605 - Capital Outlay -Computer Equip 5606 - Capital Outlay-Furn/Fixtures 5650 - Capital Project 5720 - Misc Contributions to City 9714 - Transfer Out - Comptr Eq Rplc TOTAL FIRE PROTECTION CAPITAL FUND TOTAL R.C. FIRE PROTECTION DISTRICT TOTAL ALL FUNDS 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 37,085 7,280 34,310 47,678 50,000 50,000 2,006 3,000 3,000 1,800 175,200 3,000 178,205 60,000 260,000 0 0 5,000 51,700 51,700 57,870 717,168 0 0 0 300,000 200,000 94,984 43,000 0 55,200 2,260,000 2,696,000 137,977 240,000 695,000 165,742 0 0 6,154,516 15,400,000 14,375,520 116,240 0 0 113,346 105,470 105,470 a a,i�y,iay a iy,iiy,uuu a zu,sLi,iiu R 52212.529 P 66.764.160 R 7365R_430 $ 222,680,905 $ 267,974,450 $ 352,128,240 PAGE 227 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditures by Fund 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget CITY OF RANCHO CUCAMONGA GENERAL FUND DIVISION 001 - NON -DEPARTMENTAL GENERAL $ 6,756,657 $ 5,715,190 $ 6,163,480 002 - NON -DEPARTMENTAL PERSONNEL 398,179 148,200 2,100,090 101 - CITY COUNCIL 115,581 137,600 128,250 102 - CITY MANAGEMENT 919,090 1,079,110 1,212,300 103 - CITY CLERK 2,036 1,980 2,010 104 - ANIMAL CARE AND SERVICES 2,399,151 3,189,380 3,650,100 106 - RECORDS MANAGEMENT 560,600 519,850 1,108,730 107 - HEALTHY RC PROGRAM 569,580 620,230 641,680 108 - COMMUNITY AFFAIRS 445,883 548,640 543,740 201 - ADMIN SRVCS-ADMINISTRATION 188,069 190,750 224,340 204 - BUSINESS LICENSING 344,596 378,360 429,650 205 - CITY FACILITIES 828,886 1,009,270 1,143,940 206 - FINANCE 1,433,771 1,598,930 1,850,760 209 - INNOVATION & TECHNOLOGY SRVCS 3,441,007 3,917,550 4,608,440 210 - HUMAN RESOURCES 561,478 596,590 760,470 211 - PROCUREMENT 258,672 266,770 262,700 212 - RISK MANAGEMENT 272,211 298,600 313,410 213 - TREASURY MANAGEMENT 10,207 6,140 27,890 217 - CITY TELECOMMUNICATIONS 228,027 241,490 249,450 301 - ECONOMIC AND COMMUNITY DVLPMNT 691,720 886,470 1,460,730 302 - BUILDING AND SAFETY 1,718,897 1,911,330 2,422,190 303 - ENGINEERING - ADMINISTRATION 329,763 372,640 535,670 305 - ENGINEERING - DEVELOPMENT MGT 915,257 1,023,390 1,354,720 306 - ENGINEERING - NPDES 246,984 246,430 338,830 307 - ENGINEERING - PROJECT MGT 584,663 686,180 840,300 308 - ENGINEERING - TRAFFIC MGT 175,423 241,050 304,470 311 - FIRE FACILITIES MAINTENANCE 310,090 372,330 401,390 312 - CITY FACILITIES MAINTENANCE 3,096,678 3,747,020 4,559,120 314 - PLANNING 1,663,697 1,976,590 2,185,510 315 - PLANNING COMMISSION 9,284 20,390 21,590 317 - VEHICLE AND EQUIP. MAINT. 1,013,706 1,181,990 2,290,360 318 - STREET MAINTENANCE 2,181,790 2,563,580 2,902,980 319 - PARK MAINTENANCE 2,617,513 3,016,970 2,884,920 322 - COMMUNITY IMPROVEMENT 632,402 849,820 874,930 401 - COMMUNITY SRVCS-ADMINISTRATION 1,056,461 1,811,190 2,191,950 402 - CSD-CENTRAL PARK OPERATIONS 526,282 1,401,760 1,453,340 403 - CSD-LIONS CENTER 332,271 891,170 637,640 404 - CSD-RC FAMILY RESOURCE CENTER 158,146 177,830 155,560 405 - CSD-RC SPORTS CENTER 296,406 673,810 611,250 406 - CSD-SPECIAL EVENTS 158,245 277,710 506,850 407 - CSD-VICTORIA GARDENS CULT CTR 597,325 2,412,180 3,167,720 408 - CSD-CONTRACT CLASSES 201,851 601,020 610,630 409 - CSD-PARK SERVICES 132,877 394,350 444,290 701 - POLICE -ADMINISTRATION 42,911,856 46,958,580 48,954,570 PAGE 228 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditures by Fund TOTAL GENERAL FUND OTHER GENERAL FUNDS 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget $ 82,293,268 $ 95,160,410 $ 107,532,940 003 - REIMB ST/COUNTY PARKING CIT $ 105,348 $ 109,650 $ 95,930 006 - CVWD REIMBURSEMENTS 585,953 605,620 618,230 008 - CNTY OF S. B. REIMBURSEMENTS 26,038 0 0 016 - COMM DEV TECHNICAL SRVCS FUND 1,604,226 56,500 709,000 017 - LAW ENFORCEMENT RESERVE 4,198,257 533,900 394,560 018 - TRAFFIC SAFETY 78,307 339,350 409,650 020 - CITY TECHNOLOGY FEE FUND 145,910 145,910 152,710 022 - MOBILE HOME PARK PROGRAM 27,320 32,320 33,740 023 - SB1186 CERT ACCESS SPEC PROG 4,578 5,770 31,940 025 - CAPITAL RESERVE 5,354,153 7,158,620 10,842,780 073 - BENEFITS CONTINGENCY 982,673 917,830 1,139,460 TOTAL OTHER GENERAL FUNDS SPECIAL REVENUE 100 - ASSESSMENT DISTRICTS ADMIN 101 -AD 93-1 MASI COMMERCE CENTER 105 - AB2766 AIR QUALITY IMPROVEMENT 106 - MSRC AIR POLLUTION REDUCT GRNT 109 - PUBLIC ART TRUST FUND 110 - BEAUTIFICATION I I I - PARK LAND ACQUISITION 112 - DRAINAGE FAC/GENERAL 113 - COMMUNITY/REC CENTER DEVELPMNT 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 115 - HENDERSON/WARDMAN DRAINAGE 116 - ETIWANDA DRAINAGE 118 - UPPER ETIWANDA DRAINAGE 119 - PARK IMPROVEMENT 120 - PARK DEVELOPMENT 122 - SOUTH ETIWANDA DRAINAGE 123 - LIBRARY IMPACT FEE 124 - TRANSPORTATION 125 - ANIMAL CENTER IMPACT FEE 126 - LOWER ETIWANDA DRAINAGE 127 - POLICE IMPACT FEE 128 - ETIWANDA NO. EQUESTRIAN FACIL. 129 - UNDERGROUND UTILITIES 130 - LMD #1 GENERAL CITY 131 - LMD 92 VICTORIA 132 - LMD #3A HYSSOP 133 - LMD #3B MEDIANS 134 - LMD #4R TERRA VISTA 135 - LMD #5 ANDOVER 136 - LMD #6R CARYN COMMUNITY 137 - LMD #7 NORTH ETIWANDA 138 - LMD #8 SOUTH ETIWANDA 139 - LMD #9 LOWER ETIWANDA 140 - LMD #10 RANCHO ETIWANDA $ 13,112,763 $ 805,994 180 746,484 30,000 2,843 31,465 15,454 3,563,206 6,147 250 360 30,604 450 7,017 321,903 800 2,646 3,048,294 368 480 1,573 540 9,905,470 $ 1,064,140 180 334,520 0 45,040 15,790 2,480 328,970 910 250 360 133,010 450 750 1,096,290 800 260 9,638,710 60 480 170,200 540 14,428,000 792,950 0 312,120 0 48,510 400 2,850 156,700 690 130 0 103,310 0 1,911,860 518,580 460 1,150 8,790,260 20,630 290 171,280 0 16,292 8,330 4,980 1,432,584 1,480,350 1,764,620 3,927,583 4,987,750 6,330,540 32,439 0 0 829,936 976,900 1,153,460 2,577,912 3,367,660 3,477,670 4,029 8,370 9,420 626,501 671,230 679,620 1,114,774 1,354,180 1,345,500 46,825 42,230 47,720 691,339 644,010 691,600 618,653 842,440 784,140 PAGE 229 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditures by Fund 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 141 - LMD 1 CAPITAL REPLACEMENT FUND 650 189,570 166,760 150 - GENERAL CITY STREET LIGHTS 238,382 354,830 350,000 151 - SLD #1 ARTERIAL 739,560 814,140 912,010 152 - SLD #2 RESIDENTIAL 423,729 459,800 497,360 153 - SLD #3 VICTORIA 206,302 1,556,290 255,630 154 - SLD #4 TERRA VISTA 124,450 653,400 156,920 155 - SLD #5 CARYN COMMUNITY 51,359 60,120 56,800 156 - SLD #6 INDUSTRIAL AREA 92,893 596,750 118,810 157 - SLD 47 NORTH ETIWANDA 125,738 160,750 172,690 158 - SLD #8 SOUTH ETIWANDA 74,107 336,140 90,070 174 - STATE GAS TAX 2,650,120 7,057,210 7,756,680 176 - MEASURE I 1990-2010 162,931 101,690 230 177 - MEASURE I 2010-2040 3,481,198 2,996,710 3,935,700 179 - ROAD MAINT & REHAB ACCT 2,925,966 4,482,910 1,604,350 181 - SB 1 - TCEP 4,627,947 12,500,650 62,352,350 188 - INTEGRATED WASTE MANAGEMENT 1,494,145 1,594,090 1,554,560 194 - PROPOSITION 113 STATE FUNDING 200 200 110 195 - STATE ASSET SEIZURE 16,582 18,150 4,150 196 - CA ASSET SEIZURE 15% 70 3,050 3,020 198 - CITYWIDE INFRASTRUCTURE IMPRV 361,698 163,800 1,446,540 204 - COMMUNITY DEVELOPMENT BLK GRNT 1,528,062 1,838,390 1,132,350 214 - PEDESTRIAN GRANT/ART 3 51,073 398,550 403,000 218 - PUBLIC RESRCE GRNTS/HEALTHY RC 10,950 0 0 225 - CA RECYC/LITTER REDUCTION GRNT 55,644 59,690 57,070 227 - USED OIL RECYCLING PROGRAM 49,577 50,200 26,450 274 - STATE GRANTS FUND 223,240 2,686,760 102,360 275 - FEDERAL GRANTS FUND 5,730,616 0 1,000,000 290 - LIBRARY FUND 4,961,523 5,604,780 6,953,610 291 - CA STATE LIBRARY 43,674 29,680 20,610 292 - STAFF INNOVATION FD (CA ST LB) 250 7,750 8,700 302 - LIBRARY SERVICES & TECH. ACT 37,060 0 0 329 - LIBRARY CAPITAL FUND 296,359 1,225,710 3,899,840 354 - COPS PROGRAM GRANT -STATE 237,802 308,520 309,400 361 - JUSTICE ASSISTANCE GRANT(JAG) 0 18,060 0 380 - HOMELAND SECURITY GRANT -FIRE 26,780 0 0 381 - HOMELAND SECURITY GRANT -POLICE 33,165 68,000 37,300 383 - EMERGENCY MGMT PERFORMNCE GRNT 26,725 26,730 28,020 396 - HOUSING SUCCESSOR AGENCY 603,358 387,200 383,600 399 - EIFD 0 0 51,350 838 - AD 91-2 REDEMPTION -DAY CANYON 21,384 26,170 24,110 847 - PD 85 CAPITAL REPLACEMENT FUND 54,050 540,720 700,920 848 - PD 85 REDEMPTION FUND 1,096,863 1,847,440 1,331,530 868 - CFD 2000-03 PARK MAINTENANCE 454,274 516,720 526,910 875 - CFD 2017-01 NO. ETIWANDA 1,220 1,220 1,220 876 - CFD 2018-01 EMPIRE LAKES 350,893 216,710 258,820 TOTAL SPECIAL REVENUE $ 54,228,494 $ 77,176,890 $ 127,813,350 CAPITAL PROJECTS 600 - AD 82-1 6TH ST INDUSTRIAL 602 - AD 84-1 DAY CREEK/MELLO 612 - CFD 2001-01 10 $ 10 $ 890 890 2,020 2,020 PAGE 230 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Expenditures by Fund 2021/22 2022/23 2020/21 Adopted Adopted Actual Budget Budget 614 - CFD 2003-01 PROJECT FUND 60 60 0 TOTAL CAPITAL PROJECTS $ 2,980 $ 2,980 $ 0 ENTERPRISE FUNDS 700 - SPORTS COMPLEX $ 2,301,838 $ 2,423,740 $ 2,405,920 705 - MUNICIPAL UTILITY 13,903,608 12,895,190 16,216,960 706 - UTILITY PUBLIC BENEFIT FUND 500,489 451,260 451,340 708 - RCMU CAPITAL REPLACEMENT FUND 4,130 4,130 0 709 - RCMU CAP AND TRADE FUND 150,250 250 0 711 - FIBER OPTIC NETWORK 1,037,953 1,383,160 1,544,960 TOTAL ENTERPRISE FUNDS $ 17,898,268 $ 17,157,730 $ 20,619,180 INTERNAL SERVICE FUNDS 712 - EQUIP/VEHICLE REPLACEMENT $ 1,389,263 $ 805,900 $ 1,459,500 714 - COMP EQUIP/TECH REPLCMENT FUND 1,543,333 1,000,910 6,616,840 TOTAL INTERNAL SERVICE FUNDS $ 2,932,596 $ 1,806,810 $ 8,076,340 TOTAL CITY OF RANCHO CUCAMONGA R.C. FIRE PROTECTION DISTRICT SPECIAL REVENUE 281 - FIRE FUND 282 - COMMUNITY FACILITIES DIST 85-1 283 - COMMUNITY FACILITIES DIST 88-1 285 - FIRE TECHNOLOGY FEE FUND 288 - FIRE PROTECTION CAPITAL FUND TOTAL SPECIAL REVENUE TOTAL R.C. FIRE PROTECTION DISTRICT TOTAL ALL FUNDS R 170.46R_169 P 201 710 790 R 27R_469 R10 $ 35,138,655 $ 38,050,430 $ 41,331,380 6,557,391 7,000,470 9,254,360 2,387,081 2,594,050 2,744,920 210 210 0 8,129,189 19,119,000 20,327,770 S 52.212.526 $ 66.764.160 $ 73.658.430 $ 52,212,526 $ 66,764,160 $ 73,658,430 $ 222,680,895 $ 267,974,450 $ 352,128,240 PAGE 231 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 232 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Summary ADOPTED DEPARTMENT 2020/21 2021/22 2022/23 GOVERNANCE City Council 5.00 5.00 5.00 City Clerk 1.00 1.00 1.00 City Treasurer 1.00 1.00 1.00 City Management 17.00 17.00 18.00 TOTAL GOVERNANCE 24.00 24.00 25.00 PUBLIC SAFETY Fire District 121.00 122.00 131.00 Animal Services 19.00 19.00 23.00 Community Improvement 5.00 5.25 5.75 TOTAL PUBLIC SAFETY 145.00 146.25 159.75 CIVIC AND CULTURAL SERVICES Records Management 5.00 5.00 6.00 Community Services 29.00 31.00 37.00 Library Services 26.00 26.00 29.00 TOTAL CIVIC AND CULTURAL SERVICES 60.00 62.00 72.00 ADMINISTRATIVE SERVICES Administration/Procurement 1.00 1.00 4.00 Finance 23.00 23.00 24.50 Human Resources 8.00 8.00 9.00 Innovation and Technology 24.00 25.00 25.00 TOTAL ADMINISTRATIVE SERVICES 56.00 57.00 62.50 ECONOMIC AND COMMUNITY DEVELOPMENT Administration 3.00 3.00 6.00 Building and Safety Services 15.00 16.25 20.25 Engineering Services 35.00 36.50 38.50 Planning 11.00 11.00 13.00 Public Works Services 122.00 122.00 130.00 TOTAL ECONOMIC AND COMMUNITY DEVELOPMENT 186.00 188.75 207.75 TOTAL FULL-TIME POSITIONS 471.00 478.00 527.00 PAGE233 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE GOVERNANCE Elected Officials Mayor Councilmember City Clerk City Treasurer Total Elected Officials City Management Administrative Assistant Assistant City Manager* Assistant to the City Manager* City Manager Community Affairs Coordinator Community Affairs Officer Community Affairs Senior Coordinator Community Affairs Technician Community Programs Coordinator DCM/Civic & Cultural Services** Executive Assistant II (1) Management Aide Management Analyst I Management Analyst II Management Analyst III Principal Management Analyst** Senior Executive Assistant Total City Management TOTAL GOVERNANCE ADOPTED 2020/21 2021/22 2022/23 1.00 1.00 1.00 4.00 4.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 7.00 7.00 7.00 1.00 1.00 2.00 - 0.50 1.00 - - 1.00 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.50 - 1.00 1.00 1.00 2.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 1.00 17.00 17.00 18.00 24.00 24.00 25.00 PAGE 234 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE ADOPTED 2020/21 2021/22 2022/23 PUBLIC SAFETY Fire District Administrative Assistant 3.00 3.00 3.00 Business Manager 1.00 1.00 1.00 Captain Specialist 3.00 3.00 3.00 Community Affairs Senior Coordinator 1.00 1.00 1.00 Emergency Management Coordinator 1.00 1.00 1.00 EMS Administrator 1.00 1.00 1.00 EMS Quality Improvement Nurse - 1.00 1.00 Executive Assistant I** 1.00 1.00 - Executive Assistant II 1.00 1.00 1.00 Field Training Officer 1.00 1.00 1.00 Fire Battalion Chief 4.00 4.00 4.00 Fire Captain* (2) 27.00 27.00 30.00 Fire Chief 1.00 1.00 1.00 Fire Deputy Chief 2.00 2.00 2.00 Fire Engineer* (2) 27.00 27.00 30.00 Fire Equipment Apprentice Mechanic** 1.00 1.00 - Fire Equipment Lead Mechanic 1.00 1.00 1.00 Fire Equipment Mechanic* 2.00 2.00 3.00 Fire Marshall 1.00 1.00 1.00 Fire Prevention Specialist I 2.00 2.00 2.00 Fire Prevention Specialist II 2.00 2.00 2.00 Fire Prevention Supervisor 2.00 2.00 2.00 Fire Shop Supervisor 1.00 1.00 1.00 Firefighter* (2) 33.00 33.00 36.00 Management Aide* - - 1.00 Management Analyst I 1.00 1.00 1.00 Management Analyst II 1.00 1.00 1.00 Total Fire District 121.00 122.00 131.00 PAGE 235 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE Animal Services ADOPTED 2020/21 2021/22 2022123 Administrative Assistant 2.00 - - Animal Behavior Specialist 1.00 1.00 1.00 Animal Care Supervisor 2.00 2.00 2.00 Animal Caretaker* - - 1.00 Animal Center Manager 1.00 1.00 1.00 Animal Rescue Specialist 1.00 1.00 1.00 Animal Services Director 1.00 1.00 1.00 Animal Services Dispatcher 1.00 1.00 1.00 Animal Services Officer* 3.00 3.00 4.00 Community Programs Specialist 1.00 - - Customer Care Assistant* - 2.00 3.00 Deputy Director of Animal Services* - - 1.00 Management Aide - 1.00 1.00 Senior Animal Care Supervisor* - - 1.00 Senior Animal Services Officer** 1.00 1.00 - Senior Veterinary Technician 1.00 1.00 1.00 Veterinarian 1.00 1.00 1.00 Veterinary Assistant 1.00 1.00 1.00 Veterinary Technician 2.00 2.00 2.00 Total Animal Services 19.00 19.00 23.00 Community Improvement Community Improvement Manager 1.00 1.00 1.00 Community Improvement Officer I* (3) 1.00 1.00 1.50 Community Improvement Officer II 2.00 2.00 2.00 Management Analyst I (4) - 0.25 0.25 Senior Community Improvement Officer 1.00 1.00 1.00 Total Community Improvement 5.00 5.25 5.75 TOTAL PUBLIC SAFETY 145.00 146.25 159.75 PAGE 236 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE CIVIC AND CULTURAL SERVICES Records Management Administrative Assistant City Clerk Records Management Analyst City Clerk Services Director Deputy Director of City Clerk Services Executive Assistant I Management Analyst I* (5) Total Records Management ADOPTED 2020/21 2021/22 2022123 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - 1.00 5.00 5.00 6.00 Community Services Administrative Assistant 1.00 1.00 1.00 Box Office Coordinator 1.00 1.00 1.00 Community Services Coordinator* 10.00 10.00 11.00 Community Services Director 1.00 1.00 1.00 Community Services Manager - - - Community Services Superintendent* 1.00 2.00 3.00 Community Services Supervisor* 4.00 4.00 6.00 Community Services Technician 1.00 1.00 1.00 Deputy Community Services Director 1.00 1.00 1.00 Event & Rental Services Coordinator 1.00 1.00 1.00 Executive Assistant II (1) 1.00 1.00 1.00 Front of House Coordinator 1.00 1.00 1.00 Management Aide 1.00 1.00 1.00 Management Analyst I 1.00 1.00 1.00 Management Analyst II** (16) 2.00 1.00 - Management Analyst III - 1.00 1.00 Park Ranger - 1.00 1.00 Patron and Events Supervisor 1.00 1.00 1.00 Procurement Technician* - - 1.00 Theater Productions Supervisor 1.00 1.00 1.00 Theatre Production Coordinator* - - 1.00 Theatre Technician III* - - 1.00 Total Community Services 29.00 31.00 37.00 PAGE 237 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE Library Services Deputy Director of Library Services Executive Assistant II Librarian I (7) Librarian II Library Assistant I* Library Assistant II Library Clerk Library Director Library Services Manager Library Technician* Senior Librarian Total Library Services TOTAL CIVIC AND CULTURAL SERVICES ADOPTED 2020/21 2021/22 2022/23 1.00 1.00 1.00 1.00 1.00 1.00 7.00 7.00 7.00 4.00 4.00 4.00 - - 2.00 2.00 2.00 2.00 3.00 3.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 5.00 2.00 2.00 2.00 26.00 26.00 29.00 60.00 62.00 72.00 PAGE238 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE ADMINISTRATIVE SERVICES Administration/ Procurement DCM/Administrative Services Procurement Manager (8) Procurement Technician (8) Total Admin/Procurement Finance Account Clerk Account Technician Accounts Payable Supervisor Budget Analyst Business License Clerk Business License Program Supervisor Business License Technician Community Improvement Officer I* (3) Customer Services Representative Deputy Director of Finance (9) Executive Assistant I Finance Director* Finance Manager Management Aide Management Analyst II Payroll Supervisor Principal Accountant Revenue Manager Senior Accountant Senior Business License Clerk Special Districts Analyst Total Finance ADOPTED 2020/21 2021/22 2022/23 1.00 1.00 1.00 - - 1.00 - - 2.00 1.00 1.00 4.00 4.00 4.00 4.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - 1.00 1.00 1.00 1.00 1.00 1.00 - - 0.50 2.00 2.00 2.00 - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 - - 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - 2.00 2.00 2.00 - 1.00 1.00 1.00 1.00 1.00 23.00 23.00 24.50 PAGE239 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail ADOPTED DEPARTMENT AND POSITION TITLE 2020/21 2021/22 2022/23 Human Resources Administrative Assistant* - - 1.00 Deputy Human Resources Director 1.00 1.00 1.00 Human Resources Business Partner* - 2.00 3.00 Human Resources Director 1.00 1.00 1.00 Human Resources Technician** 3.00 2.00 1.00 Management Analyst I** (5) 1.00 1.00 0.50 Risk Management Analyst 1.00 - - Senior Human Resources Business Partner* (5) - - 0.50 Senior Risk Management Analyst 1.00 1.00 1.00 Total Human Resources 8.00 8.00 9.00 Innovation and Technology Administrative Assistant 2.00 2.00 2.00 Chief Information Security Officer* - - 1.00 Deputy Director of Innovation and Technology 1.00 1.00 1.00 GIS Analyst 2.00 2.00 2.00 GIS Specialist (10) 2.00 2.00 2.00 GIS Supervisor 1.00 1.00 1.00 Information Technology Analyst I (11) 3.00 3.00 3.00 Information Technology Analyst II* (12) 3.00 3.00 4.00 Information Technology Operations Supervisor* - - 1.00 Information Technology Specialist II 2.00 2.00 2.00 Information Technology Technician - 1.00 1.00 Innovation and Technology Director 1.00 1.00 1.00 Management Analyst I* - - 1.00 Procurement Manager (8) 1.00 1.00 - Procurement Technician (8) 2.00 2.00 - Senlor GIS Analyst (13) 1.00 1.00 1.00 Senior Information Technology Analyst 2.00 2.00 2.00 Senior Information Technology Specialist** 1.00 1.00 - Total Innovation and Technology 24.00 25.00 25.00 TOTAL ADMINISTRATIVE SERVICES 56.00 57.00 62.50 PAGE240 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE ECONOMIC AND COMMUNITY DEVELOPMENT Administration DCM/Economic & Community Development Deputy Director of Economic Development* Economic Development Manager* Management Aide Management Analyst I* Management Analyst II Total Administration Building and Safety Services Administrative Assistant* Building and Safety Director Building Inspection Supervisor Building Inspector Building Safety Manager Community Development Technician II* (14) Deputy Director of Building and Safety* Executive Assistant II Management Analyst I (4) Plans Examiner I Plans Examiner II Public Service Technician I Public Service Technician II Public Service Technician III Senior Building Inspector Senior Plans Examiner Total Building and Safety Services ADOPTED 2020/21 2021/22 2022/23 1.00 1.00 1.00 - - 1.00 - - 1.00 1.00 1.00 1.00 - - 1.00 1.00 1.00 1.00 3.00 3.00 6.00 1.00 1.00 2.00 - 1.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 1.00 - - - 1.00 3.00 - - 1.00 1.00 1.00 1.00 - 0.25 0.25 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 15.00 16.25 20.25 PAGE 241 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE Engineering Services Administrative Assistant Assistant Engineer Associate Engineer Customer Services Specialist III* Deputy Director of Engineering Deputy Director of Engineering/Assistant City Eng. Deputy Director of Engineering/Utilities & Environ. Svcs Deputy Director of Engineering/Utility Manager Engineering Services Director/City Engineer Engineering Technician Environmental Programs Coordinator Environmental Programs Inspector Environmental Programs Manager Executive Assistant I* Management Aide Management Analyst I (4) Principal Engineer Public Services Technician III** Public Works Inspector I Public Works Inspector II Senior Civil Engineer (15) Supervising Public Works Inspector Traffic Engineer (16) Utilities Operations Supervisor Utility Marker* Total Engineering Services Planning Assistant Planner Associate Planner Deputy Director of Planning* Executive Assistant II Management Analyst II (16) Planning and Economic Development Director* Planning Director** Planning Technician Principal Planner Senior Planner Total Planning ADOPTED 2020/21 2021/22 2022123 1.00 1.00 1.00 5.00 6.00 6.00 6.00 6.00 6.00 - - 2.00 - 1.00 1.00 1.00 - - 1.00 - - - 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 1.00 - - 1.00 2.00 2.00 2.00 2.00 2.50 2.50 1.00 1.00 1.00 2.00 2.00 - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - 1.00 35.00 36.50 38.50 2.00 2.00 2.00 2.00 2.00 2.00 - - 1.00 1.00 1.00 1.00 1.00 1.00 2.00 - - 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 11.00 11.00 13.00 PAGE 242 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail DEPARTMENT AND POSITION TITLE Public Works Services Administrative Assistant Assistant Engineer** Associate Engineer* Deputy Director of Public Works Electrician Equipment Operator Executive Assistant I Facilities Superintendent Fleet Supervisor Inventory Specialist Equipment/Materials Lead Maintenance Worker* Lead Mechanic Maintenance Coordinator* Maintenance Supervisor** Maintenance Worker* (17) Management Analyst I Management Analyst III Mechanic* Parks/Landscape Maintenance Superintendent Public Works Safety Coordinator Public Works Services Director Senior Maintenance Worker Signal & Lighting Coordinator Signal & Lighting Technician Streets/Storm Drain Maintenance Superintendent Supervising Traffic Systems Specialist* Total Public Works Services ADOPTED 2020/21 2021/22 2022/23 1.00 1.00 1.00 1.00 1.00 - - - 1.00 1.00 1.00 1.00 2.00 2.00 2.00 5.00 5.00 5.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 15.00 15.00 16.00 1.00 1.00 1.00 9.00 10.00 11.00 10.00 10.00 9.00 50.00 50.00 55.00 2.00 2.00 2.00 1.00 1.00 1.00 2.00 2.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 11.00 11.00 11.00 1.00 - - 2.00 2.00 2.00 1.00 1.00 1.00 - - 1.00 122.00 122.00 130.00 TOTAL ECONOMIC AND COMMUNITY DEVELOPMENT 186.00 188.75 207.75 TOTAL FULL-TIME POSITIONS 471.00 478.00 527.00 PAGE243 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Funded Positions by Department - Detail ADOPTED DEPARTMENT AND POSITION TITLE 2020/21 2021/22 2022123 PART-TIME EMPLOYEES FTEs (FULL TIME EQUIVALENTS) GOVERNANCE City Management - - 0.46 TOTAL CITY MANAGEMENT - - 0.46 PUBLIC SAFETY Fire District 3.51 2.76 2.76 Animal Services 14.90 14.52 14.39 Community Improvement - 0.46 0.46 TOTAL PUBLIC SAFETY 18.41 17.74 17.61 CIVIC AND CULTURAL SERVICES Records Management - - 0.40 Community Services 63.00 64.16 63.87 Library Services 28.60 18.87 23.60 TOTAL CIVIC AND CULTURAL SERVICES 91.60 83.03 87.87 ADMINISTRATIVE SERVICES Administration/Procurement (8) - - 0.60 Innovation and Technology (8) 0.70 0.77 0.24 Finance 0.30 0.33 - TOTAL ADMINISTRATIVE SERVICES 1.00 1.10 0.84 ECONOMIC AND COMMUNITY DEVELOPMENT Building and Safety Services 0.50 0.46 - Engineering Services 0.80 0.72 0.72 Planning - - 0.35 Public Works Services 13.20 31.78 28.16 TOTAL ECONOMIC AND COMMUNITY DEVELOPMENT 14.50 32.96 29.23 TOTAL PART-TIME POSITIONS 125.51 134.83 136.01 Changes in staffing levels for Fiscal Year 2022/23 Adopted Budget *Position(s) funded for FY 2022/23 **Position(s) defunded for FY 2022/23 (1) Position underfilled by Executive Assistant I (2) Nine positions funded for second half of fiscal year; three Fire Captain and three Fire Engineer positions underfilled by Firefighter positions (3) One position split between Community Improvement (50%) and Finance (50%) (4) One position split between Building and Safety Services (25%), Community Improvement (25%), and Engineering Services (25%) (5) Position funded half fiscal year (6) Position transferred from Community Services to Planning (7) One position underfilled by Library Technician (8) Procurement Division transferred from Innovation and Technology to Administration (9) Position funded approximately two-thirds of fiscal year. (10) One position underfilled by Information Technology Technician (11) One position underfilled by Information Technology Specialist II (12) Two positions underfilled by Information Technology Analyst I (13) Position underfilled by GIs Analyst (14) Three positions underfilled by Community Development Technician I (15) Position underfilled by Associate Engineer (16) Position underfilled by Senior Civil Engineer (17) One position overfilled by Senior Maintenance Worker PAGE 244 RANCHO CUCAMONGA CALIFORNIA SUMMARIES OF FINANCIAL DATA FUND BALANCE SUMMARIES PAGE245 THIS PAGE INTENTIONALLY LEFT BLANK PAGE246 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Spendable Fund Balances As indicated in the Glossary of Budget Terms, fund balance is essentially the difference between the assets and liabilities reported in a governmental fund. There are five separate components of fund balance, each of which identifies the extent to which the City is bound to honor constraints on the specific purposes for which amounts can be spent. • Nonspendable fund balance (inherentlynonsnendable) • Restricted fund balance (externally enforceable limitations on use) • Committed fund balance (self-imposed limitations on use) • Assigned fund balance (limitation resulting from intended use) • Unassigned fund balance (residual net resources) The first two components listed above are not included in the Spendable Fund Balances report on the following pages due to the nature of their restrictions, with the exception of Special Revenue and Capital Projects Funds. These two fund types have restricted funding sources; however, the budgets presented represent qualifying expenditures that are in line with the restrictions. Therefore, the respective fund balances are presented. The last three components are incorporated into the report for all fund types. For the City's Operating Budget, the following are the main components of the committed fund balance included in the fund balance roll forward: Fund 001 — General Fund: Changes in Economic Circumstances $19,006,176 Working Capital $ 5,372,993 Funds 281-283 — Fire District Operating Funds: Working Capital $26,665,330 Changes in Economic Circumstances $ 8,623 493 Employee Leave Payouts $ 4,658,716 All other fund balances in the City's Operating Budget are either committed or assigned. The Operating Budget has no unassigned fund balances. For descriptions of the City's committed fund balance categories, please refer to the City's Financial Policies included in the Appendix to this budget document. The City adopts a balanced Operating Budget each year. As indicated in the Glossary of Budget Terms, a balanced budget is a budget in which the amount of budgeted expenditures is equal to or less than the amount of budgeted revenues plus available fund balance. In the Other Funds, increases or decreases are dependent upon general fluctuations in recurring revenues, such as gas tax, the receipt of new grant funding, or the usage of funding received in prior years for capital expenditures. PAGE 247 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Spendable Fund Balances Estimated Estimated Spendable Budget Spendable Fund Balance Operating Operating Fund Balance July 1, 2022 Revenues Transfers In Transfers Out Expenditures June 30, 2023 CITY OF RANCHO CUCAMONGA GENERAL FUND 001 - GENERAL FUND $ 37,020,684 $ 105,716,810 $ 1,816,130 $ 4,106,330 $ 103,426,610 $ 37,020,684 TOTAL GENERAL FUND $ 37,020,684 $ 105,716,810 $ 1,816,130 $ 4,106,330 $ 103,426,610 $ 37,020,684 OTHER GENERAL RINDS 003 - REIMB ST/COUNTY PARKING CIT $ 3,826 $ 95,930 $ - $ - $ 95,930 $ 3,826 006 - CVWD REIMBURSEMENTS 673,132 510,900 278,600 339,630 565,802 016 - COMM DEV TECHNICAL SRVCS FUND 3,711,230 399,700 - 709,000 3,401,930 017 - LAW ENFORCEMENT RESERVE 5,354,682 56,830 394,560 5,016,952 018 - TRAFFIC SAFETY 144,850 409,650 409,650 144,850 020 - CITY TECHNOLOGY FEE FUND 2,162,738 335,750 152,710 2,345,778 022 - MOBILE HOME PARK PROGRAM 197,717 34,720 33,740 198,697 023 - SB1186 CERT ACCESS SPEC PROG 201,158 49,600 - - 31,940 218,818 025 -CAPITAL RESERVE 90,365,490 704,370 1,369,340 1,355,970 9,486,810 81,596,420 030 - COMMUNITY BENEFIT PROJECT FUND 4,935,816 - - - - 4,935,816 073 - BENEFITS CONTINGENCY 3,970,253 35,660 - - 1,139,460 2,866,453 TOTAL OTHER GENERAL RINDS $ 111,720,892 $ 2,633,110 $ 1,369,340 $ 1,634,570 $ 12,793,430 $ 101,295,342 SPECIAL REVENUE 100 - ASSESSMENT DISTRICTS ADMIN $ 869,254 $ 704,550 $ - $ - $ 792,950 $ 780,854 101 - AD 93-1 MASI COMMERCE CENTER - - - - 105 - AB2766 AIR QUALITY IMPROVEMENT 538,578 236,760 312,120 463,218 106 - MSRC AIR POLLUTION REDUCT GRNT 95 - - 95 109 - PUBLIC ART TRUST FUND 558,967 106,050 48,510 616,507 110 - BEAUTIFICATION 576,006 5,910 400 581,516 111 - PARK LAND ACQUISITION 6,935,138 1,062,320 2,850 7,994,608 112 - DRAINAGE FAC/GENERAL 2,658,268 110,200 156,700 2,611,768 113 - COMMUNITY/REC CENTER DEVELPMNT 2,786,109 543,860 690 3,329,279 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 400,760 2,950 130 403,580 115 - HENDERSON/WARDMAN DRAINAGE 938,655 - - 938,655 116 - ETIWANDA DRAINAGE 1,998,323 19,340 103,310 1,914,353 118 - UPPER ETIWANDA DRAINAGE 586,647 6,020 - 592,667 119 - PARK IMPROVEMENT 4,533,458 325,260 1,911,860 2,946,858 120 - PARK DEVELOPMENT 7,161,424 75,020 518,580 6,717,864 122 - SOUTH ETIWANDA DRAINAGE 1,073,528 11,010 460 1,084,078 123 -LIBRARY IMPACT FEE 1,311,209 227,530 1,150 1,537,589 124-TRANSPORTATION 49,694,012 3,692,020 8,790,260 44,595,772 125 - ANIMAL CENTER IMPACT FEE 260,553 47,420 20,630 287,343 126 - LOWER ETIWANDA DRAINAGE 1,091,588 7,770 290 1,099,068 127 - POLICE IMPACT FEE 921,324 132,650 171,280 882,694 128 - ETIWANDA NO. EQUESTRIAN FACIL. 696,045 7,140 - 703,185 129 - UNDERGROUND UTILITIES 11,253,331 124,350 - - 4,980 11,372,701 130 - LMD #1 GENERAL CITY 1,437,056 1,321,880 102,010 90,000 1,674,620 1,096,326 131-LMD #2 VICTORIA 4,273,562 3,904,590 318,570 - 6,330,540 2,166,182 132 - LMD #3A HYSSOP - - - - - 133 - LMD #3B MEDIANS 2,467,906 917,460 1,153,460 2,231,906 134 - LMD #4R TERRA VISTA 7,383,646 2,878,040 3,477,670 6,784,016 135 - LMD #5 ANDOVER 26,005 2,750 - 9,420 19,335 136 - LMD #6R CARYN COMMUNITY 788,298 566,390 40,120 679,620 715,188 137 - LMD #7 NORTH ETIWANDA 1,103,043 1,019,250 - 1,345,500 776,793 138 - LMD #8 SOUTH ETIWANDA 58,308 35,210 47,720 45,798 139 - LMD #9 LOWER ETIWANDA 1,740,165 697,990 691,600 1,746,555 140 - LMD #10 RANCHO ETIWANDA 1,452,361 664,130 - 784,140 1,332,351 141 - LMD 1 CAPITAL REPLACEMENT FUND 511,128 4,330 101,320 166,760 450,018 PAGE 248 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Spendable Fund Balances Estimated Estimated Spendable Budget Spendable Fund Balance Operating Operating Fund Balance July 1, 2022 Revenues Transfers In Transfers Out Expenditures June 30, 2023 141 - LMD 1 CAPITAL REPLACEMENT FUND 511,128 4,330 101,320 166,760 450,018 150 - GENERAL CITY STREET LIGHTS (881) - 354,830 - 350,000 3,949 151 -SLD #1 ARTERIAL 574,706 844,970 11,320 113,200 798,810 518,986 152 - SLD #2 RESIDENTIAL 977,829 385,850 111,510 110,860 386,500 977,829 153 -SLD #3 VICTORIA 504,201 390,380 - 43,960 211,670 638,951 154 -SLD #4 TERRA VISTA 91,819 168,480 - 20,410 136,510 103,379 155 - SLD #5 CARYN COMMUNITY (107,551) 44,640 25,160 9,690 47,110 (94,551) 156 - SLD #6 INDUSTRIAL AREA 63,409 138,630 - 15,170 103,640 83,229 157 - SLD #7 NORTH ETIWANDA 164,683 133,450 39,240 30,720 141,970 164,683 158 - SLD #8 SOUTH ETIWANDA 1,796,997 90,370 - 10,820 79,250 1,797,297 174 - STATE GAS TAX 10,154,999 5,209,510 - 7,756,680 7,607,829 176 - MEASURE I 1990-2010 65,247 770 230 65,787 177 - MEASURE I 2010-2040 6,587,361 3,757,390 3,935,700 6,409,051 178 - SB 140 35,104 - - 35,104 179 - ROAD MAINT & REHAB ACCT 6,190,848 4,061,830 1,604,350 8,648,328 181 - SB 1 - TCEP - 62,352,350 62,352,350 - 182 - AB 2928 TRAFFIC CONGEST RELIEF 281,335 - - 281,335 186 - FOOTHILL BLVD MAINTENANCE (1,433) - - (1,433) 188 - INTEGRATED WASTE MANAGEMENT 4,671,006 1,831,310 5,000 218,390 1,336,170 4,952,756 194 - PROPOSITION 113 STATE FUNDING 249,002 2,560 - - 110 251,452 195 - STATE ASSET SEIZURE 54,223 700 - 2,680 1,470 50,773 196 - CA ASSET SEIZURE 15% 6,336 50 2,680 - 3,020 6,046 198 - CITYWIDE INFRASTRUCTURE IMPRV 25,043,331 268,110 - 1,446,540 23,864,901 204 - COMMUNITY DEVELOPMENT BLK GRNT 758,515 1,132,350 1,132,350 758,515 209 - FEDERAL SAFETEA-LU 468,295 4,810 - 473,105 211 - PROP 1B - SLPP 42,343 230 - 42,573 214 -PEDESTRIAN GRANT/ART 3 (9,236) 403,000 403,000 (9,236) 218 - PUBLIC RESRCE GRNTS/HEALTHY RC - - - - 225 - CA RECYC/LITTER REDUCTION GRNT 54,580 43,480 57,070 40,990 226 - USED OIL RECYCLING GRANT 365 - - 365 227 - USED OIL RECYCLING PROGRAM 24,209 23,490 26,450 21,249 239 - FEDERAL GRANT FUNDS-DREIER (529) - - (529) 258 - SENIOR OUTREACH GRANT (5,267) - (5,267) 272 - FREEDOM COURTYARD RSRC GRANTS 49 10 - - 59 274 - STATE GRANTS FUND - 102,360 6,150 96,210 - 275 - FEDERAL GRANTS FUND 2,464 1,000,000 - 1,000,000 2,464 290 -LIBRARY FUND 10,460,472 6,973,300 800,000 6,153,610 10,480,162 291 - CA STATE LIBRARY 93,633 20,000 - 20,610 93,023 292 - STAFF INNOVATION FD (CA ST LB) 254,330 2,570 8,700 248,200 302 - LIBRARY SERVICES & TECH. ACT - - - - 310 - PUBLIC LIBRARY BOND ACT-2000 31,252 - - - 31,252 329 - LIBRARY CAPITAL FUND 4,205,949 6,890 800,000 3,899,840 1,112,999 340 - DRUG ABATEMENT ACT 28,767 - - - 28,767 354 - COPS PROGRAM GRANT -STATE 1,214,557 435,250 309,400 1,340,407 356 - JUSTICE ASSIST GRNT (JAG) ARRA 33 10 - 43 361 - JUSTICE ASSISTANCE GRANT(JAG) 20,437 - 20,437 380 - HOMELAND SECURITY GRANT -FIRE - - - - 381 - HOMELAND SECURITY GRANT -POLICE 37,300 37,300 383 - EMERGENCY MGMT PERFORMNCE GRNT - 28,020 28,020 - 396 - HOUSING SUCCESSOR AGENCY 2,712,545 29,550 383,600 2,358,495 399 -EIFD (241,798) - 51,350 (293,148) 838 - AD 91-2 REDEMPTION -DAY CANYON 80,814 27,370 - 24,110 84,074 847 - PD 85 CAPITAL REPLACEMENT FUND 597,119 2,330 131,890 - 700,920 30,419 848 -PD 85 REDEMPTION FUND 2,704,150 1,322,540 192,420 116,800 1,214,730 2,887,580 PAGE 249 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Spendable Fund Balances Estimated Estimated Spendable Budget Spendable Fund Balance Operating Operating Fund Balance July 1, 2022 Revenues Transfers In Transfers Out Expenditures June 30, 2023 868 - CFD 2000-03 PARK MAINTENANCE 488,385 570,650 526,910 532,125 875 - CFD 2017-01 NO. ETIWANDA 3,591 3,020 1,220 5,391 876 - CFD 2018-01 EMPIRE LAKES 23,797 257,650 - 258,820 22,627 877 - CFD 2018-01 CAPITAL RESERVE 166,386 2,200 99,960 - - 268,546 TOTAL SPECIAL REVENUE $ 199,667,528 $ 111,569,880 $ 2,336,030 $ 1,588,850 $ 126,224,500 $ 185,760,088 CAPITAL PROJECTS 600 - AD 82-1 6TH ST INDUSTRIAL 602 - AD 84-1 DAY CREEK/MELLO 606 - AD 86-2 R/C DRAINAGE DISTRICT 607 - CFD 2000-01 SOUTH ETIWANDA 612 - CFD 2001-01 614 - CFD 2003-01 PROJECT FUND 615 - CFD 2003-01 CULTURAL CENTER 617 - CFD 2004-01 RANCHO ETIWANDA ES 680 - CFD 2006-01 VINTNER'S GROVE 681 - CFD 2006-02 AMADOR ON ROUTE 66 TOTAL CAPITAL PROJECTS ENTERPRISE FUNDS 700 - SPORTS COMPLEX 705 - MUNICIPAL UTILITY 706 - UTILITY PUBLIC BENEFIT FUND 708 - RCMU CAPITAL REPLACEMENT FUND 709 - RCMU CAP AND TRADE FUND 711 - FIBER OPTIC NETWORK TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS 712 - EQUIP/VEHICLE REPLACEMENT 714 - COMP EQUIP/TECH REPLCMENT FUND TOTAL INTERNAL SERVICE RINDS TOTAL CITY OF RANCHO CUCAMONGA R.C. FIRE PROTECTION DISTRICT SPECIAL REVENUE 281 - FIRE FUND 282 - COMMUNITY FACILITIES DIST 85-1 283 - COMMUNITY FACILITIES DIST 88-1 285 - FIRE TECHNOLOGY FEE FUND 288 - FIRE PROTECTION CAPITAL FUND TOTAL SPECIAL REVENUE TOTAL R.C. FIRE PROTECTION DISTRICT TOTAL ALL RINDS $ 13,575 $ 140 $ $ $ $ 13,715 1,153,205 11,830 1,165,035 (41,128) - (41,128) 63 - 63 536,858 30,360 567,218 174,540 - 174,540 12,270 12,270 50,138 60 50,198 1,848 20 1,868 6,301 70 6,371 $ 1,907,670 $ 42,480 $ $ $ $ 1,950,150 $ 1,904 $ 418,750 $ 1,987,170 $ - $ 2,405,920 $ 1,904 14,450,172 14,286,340 - 1,474,290 14,742,670 12,519,552 421,834 301,970 - 451,340 272,464 7,590,702 74,450 - 7,665,152 3,374,503 456,600 - - 3,831,103 8,595,235 295,710 934,100 - 1,544,960 8,280,085 $ 34,434,350 $ 15,833,820 $ 2,921,270 $ 1,474,290 $ 19,144,890 $ 32,570,260 $ 2,372,909 $ 1,276,760 $ 156,300 $ $ 1,459,500 $ 2,346,469 8,314,699 783,050 527,340 6,616,840 3,008,249 $ 10,687,608 $ 2,059,810 $ 683,640 $ $ 8,076,340 $ 5,354,718 $ 395,438,731 $ 237,855,910 $ 9,126,410 $ 8,804,040 $ 269,665,770 $ 363,951,241 $ 43,281,179 $ 41,331,380 $ - $ 3,563,840 $ 37,767,540 $ 43,281,179 3,399,525 6,392,310 1,240,940 - 9,254,360 1,778,415 - 422,020 2,322,900 2,744,920 - 24,455 220 - - - 24,675 46,614,360 12,883,780 - 105,470 20,222,300 39,170,370 $ 93,319,519 $ 61,029,710 $ 3,563,840 $ 3,669,310 $ 69,989,120 $ 84,254,639 $ 93,319,519 $ 61,029,710 $ 3,563,840 $ 3,669,310 $ 69,989,120 $ 84,254,639 $ 488,758,250 $ 298,885,620 $ 12,690,250 $ 12,473,350 $ 339,654,890 $ 448,205,880 PAGE250 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Summary of Changes in Spendable Fund Balances - Greater Than $500,000 and 10% CITY OF RANCHO CUCAMONGA GENERAL FUND 001 - GENERAL FUND TOTAL GENERAL FUND OTHER GENERAL FUNDS 003 - REIMB ST/COUNTY PARKING CIT 006 -CVWD REIMBURSEMENTS 016 - COMM DEV TECHNICAL SRVCS FUND 017 - LAW ENFORCEMENT RESERVE 018 -TRAFFIC SAFETY 020 - CITY TECHNOLOGY FEE FUND 022 - MOBILE HOME PARK PROGRAM 023 - SB1186 CERT ACCESS SPEC PROG 025 - CAPITAL RESERVE 030 - COMMUNITY BENEFIT PROJECT FUND 073 - BENEFITS CONTINGENCY TOTAL OTHER GENERAL RJNDS Estimated Estimated Spendable Spendable Fund Balance Fund Balance $ July 1, 2022 June 30, 2023 Change Change Reason for Changes >$500,000 and 10% $ 37,020,684 $ 37,020,684 $ 0.00% $ 37,020,684 $ 37,020,684 $ 0.00% $ 3,826 $ 3,826 $ - 0.00% 673,132 565,802 (107,330) -15.94% 3,711,230 3,401,930 (309,300) -8.33% 5,354,682 5,016,952 (337,730) -6.31% 144,850 144,850 - 0.00% 2,162,738 2,345,778 183,040 8.46% 197,717 198,697 980 0.50% 201,158 218,818 17,660 8.78% Use of funds accumulated over a period of time for 90,365,490 81,596,420 (8,769,070) -9.70% capital projects 4,935,816 4,935,816 - 0.00% Use of funds accumulated over a period of time for 3,970,253 2,866,453 (1,103,800) -27.80% employee leave payouts $ 111,720,892 $ 101,295,342 $ (10,425,550) -9.33% SPECIAL REVENUE 100 -ASSESSMENT DISTRICTS ADMIN $ 869,254 $ 780,854 $ (88,400) 101 - AD 93-1 MASI COMMERCE CENTER - - 105 AB2766 AIR QUALITY IMPROVEMENT 538,578 463,218 (75,360) 106 - MSRC AIR POLLUTION REDUCT GRNT 95 95 - 109 - PUBLIC ART TRUST FUND 558,967 616,507 57,540 110 - BEAUTIFICATION 576,006 581,516 5,510 111 - PARK LAND ACQUISITION 6,935,138 7,994,608 1,059,470 112 - DRAINAGE FAC/GENERAL 2,658,268 2,611,768 (46,500) 113 - COMMUNITY/REC CENTER DEVELPMNT 2,786,109 3,329,279 543,170 114 - DRAINAGE-ETIWANDA/SAN SEVAINE 400,760 403,580 2,820 115 - HENDERSON/WARDMAN DRAINAGE 938,655 938,655 - 116 - ETIWANDA DRAINAGE 1,998,323 1,914,353 (83,970) 118 - UPPER ETIWANDA DRAINAGE 586,647 592,667 6,020 119 - PARK IMPROVEMENT 4,533,458 2,946,858 (1,586,600) 120 - PARK DEVELOPMENT 7,161,424 6,717,864 (443,560) 122 - SOUTH ETIWANDA DRAINAGE 1,073,528 1,084,078 10,550 123 - LIBRARY IMPACT FEE 1,311,209 1,537,589 226,380 124 - TRANSPORTATION 49,694,012 44,595,772 (5,098,240) 125 - ANIMAL CENTER IMPACT FEE 260,553 287,343 26,790 126 - LOWER ETIWANDA DRAINAGE 1,091,588 1,099,068 7,480 127 - POLICE IMPACT FEE 921,324 882,694 (38,630) 128 - ETIWANDA NO. EQUESTRIAN FACIL. 696,045 703,185 7,140 129 - UNDERGROUND UTILITIES 11,253,331 11,372,701 119,370 130 - LMD #1 GENERAL CITY 1,437,056 1,096,326 (340,730) 131 - LMD #2 VICTORIA 4,273,562 2,166,182 (2,107,380) 132 - LMD #3A HYSSOP - - 133 - LMD #3B MEDIANS 2,467,906 2,231,906 (236,000) 134 - LMD #4R TERRA VISTA 7,383,646 6,784,016 (599,630) 135 - LMD #5 ANDOVER 26,005 19,335 (6,670) 136 - LMD #6R CARYN COMMUNITY 788,298 715,188 (73,110) 137 - LMD #7 NORTH ETIWANDA 1,103,043 776,793 (326,250) -10.17% 0.00% -13.99% 0.00% 10.29% 0.96% 15.28% Results of operations, for use in future period -1.75% 19.50% Results of operations, for use in future period 0.70% 0.00% -4.20% 1.03% Use of funds accumulated over a period of time for -35.00% capital projects -6.19% 0.98% 17.26% Use of funds accumulated over a period of time for -10.26% capital projects 10.28% 0.69% -4.19% 1.03% 1.06% -23.71% Use of funds accumulated over a period of time for -49.31% capital projects 0.00% -9.56% -8.12% -25.65% -9.27% -29.58% PAGE 251 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Summary of Changes in Spendable Fund Balances - Greater Than $500,000 and 100/o Estimated Estimated Spendable Spendable Fund Balance Fund Balance $ July 1, 2022 June 30, 2023 Change Change Reason for Changes >$500,000 and 10% 138 - LMD #8 SOUTH ETIWANDA 58,308 45,798 (12,510) -21.46% 139 - LMD #9 LOWER ETIWANDA 1,740,165 1,746,555 6,390 0.37% 140 - LMD #10 RANCHO ETIWANDA 1,452,361 1,332,351 (120,010) -8.26% 141 - LMD 1 CAPITAL REPLACEMENT FUND 511,128 450,018 (61,110) -11.96% 150 - GENERAL CITY STREET LIGHTS (881) 3,949 4,830 -548.24% 151 - SLD #1 ARTERIAL 574,706 518,986 (55,720) -9.70% 152 - SLD #2 RESIDENTIAL 977,829 977,829 - 0.00% 153 - SLD #3 VICTORIA 504,201 638,951 134,750 26.73% 154 - SLD #4 TERRA VISTA 91,819 103,379 11,560 12.59% 155 - SLD #5 CARYN COMMUNITY (107,551) (94,551) 13,000 -12.09% 156 - SLD #6 INDUSTRIAL AREA 63,409 83,229 19,820 31.26% 157 - SLD #7 NORTH ETIWANDA 164,683 164,683 - 0.00% 158 - SLD #8 SOUTH ETIWANDA 1,796,997 1,797,297 300 0.02% Use of funds accumulated over a period of time for 174 - STATE GAS TAX 10,154,999 7,607,829 (2,547,170) -25.08% capital projects 176 - MEASURE I 1990-2010 65,247 65,787 540 0.83% 177 - MEASURE I 2010-2040 6,587,361 6,409,051 (178,310) -2.71% 178 - SB 140 35,104 35,104 - 0.00% 179 - ROAD MAINT & REHAB ACCT 6,190,848 8,648,328 2,457,480 39.70% Results of operations, for use in future period 181 - SB 1 - TCEP - - - 0.00% 182 - AB 2928 TRAFFIC CONGEST RELIEF 281,335 281,335 0.00% 186 - FOOTHILL BLVD MAINTENANCE (1,433) (1,433) 0.00% 188 - INTEGRATED WASTE MANAGEMENT 4,671,006 4,952,756 281,750 6.03% 194 - PROPOSITION 1B STATE FUNDING 249,002 251,452 2,450 0.98% 195 - STATE ASSET SEIZURE 54,223 50,773 (3,450) -6.36% 196 - CA ASSET SEIZURE 15% 6,336 6,046 (290) -4.58% Use of funds accumulated over a period of time for 198 - CITYWIDE INFRASTRUCTURE IMPRV 25,043,331 23,864,901 (1,178,430) -4.71% capital projects 204 - COMMUNITY DEVELOPMENT BLK GRNT 758,515 758,515 - 0.00% 209 - FEDERAL SAFETEA-LU 468,295 473,105 4,810 1.03% 211 - PROP 1B - SLPP 42,343 42,573 230 0.54% 214 - PEDESTRIAN GRANT/ART 3 (9,236) (9,236) - 0.00% 218 - PUBLIC RESRCE GRNTS/HEALTHY RC - - - 0.00% 225 - CA RECYC/LITTER REDUCTION GRNT 54,580 40,990 (13,590) -24.90% 226 - USED OIL RECYCLING GRANT 365 365 - 0.00% 227 - USED OIL RECYCLING PROGRAM 24,209 21,249 (2,960) -12.23% 239 - FEDERAL GRANT FUNDS-DREIER (529) (529) 0.00% 258 - SENIOR OUTREACH GRANT (5,267) (5,267) 0.00% 272 - FREEDOM COURTYARD RSRC GRANTS 49 59 10 20.41% 274 - STATE GRANTS FUND - - 0.00% 275 - FEDERAL GRANTS FUND 2,464 2,464 0.00% 290 - LIBRARY FUND 10,460,472 10,480,162 19,690 0.19% 291 - CA STATE LIBRARY 93,633 93,023 (610) -0.65% 292 - STAFF INNOVATION FD (CA ST LB) 254,330 248,200 (6,130) -2.41% 302 - LIBRARY SERVICES & TECH. ACT - - 0.00% 310 - PUBLIC LIBRARY BOND ACT-2000 31,252 31,252 0.00% Use of funds accumulated over a period of time for 329 - LIBRARY CAPITAL FUND 4,205,949 1,112,999 (3,092,950) -73.54% capital project 340 - DRUG ABATEMENT ACT 28,767 28,767 - 0.00% 354 - COPS PROGRAM GRANT -STATE 1,214,557 1,340,407 125,850 10.36% 356 - JUSTICE ASSIST GRNT (JAG) ARRA 33 43 10 30.30% 361 - JUSTICE ASSISTANCE GRANT(JAG) 20,437 20,437 - 0.00% 380 - HOMELAND SECURITY GRANT -FIRE - - 0.00% 381 - HOMELAND SECURITY GRANT -POLICE 0.00% 383 - EMERGENCY MGMT PERFORMNCE GRNT - - 0.00% 396 - HOUSING SUCCESSOR AGENCY 2,712,545 2,358,495 (354,050) -13.05% PAGE 252 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Summary of Changes in Spendable Fund Balances - Greater Than $500,000 and 100/o Estimated Spendable Fund Balance July 1, 2022 Estimated Spendable Fund Balance June 30, 2023 $ Change % Change Reason for Changes >$500,000 and 10% 399 - EIFD (241,798) (293,148) (51,350) 21.24% 838 - AD 91-2 REDEMPTION -DAY CANYON 80,814 84,074 3,260 4.03% Use of funds accumulated over a period of time for 847 - PD 85 CAPITAL REPLACEMENT FUND 597,119 30,419 (566,700) -94.91% capital project 848 - PD 85 REDEMPTION FUND 2,704,150 2,887,580 183,430 6.78% 868 - CFD 2000-03 PARK MAINTENANCE 488,385 532,125 43,740 8.96% 875 - CFD 2017-01 NO. ETIWANDA 3,591 5,391 1,800 50.13% 876 - CFD 2018-01 EMPIRE LAKES 23,797 22,627 (1,170) -4.92% 877 - CFD 2018-01 CAPITAL RESERVE 166,386 268,546 102,160 61.40% TOTAL SPECIAL REVENUE $ 199,667,528 $ 185,760,088 $ (13,907,440) -6.97% CAPITAL PROJECTS 600 - AD 82-1 6TH ST INDUSTRIAL $ 13,575 $ 13,715 $ 140 1.03% 602 - AD 84-1 DAY CREEK/MELLO 1,153,205 1,165,035 11,830 1.03% 606 -AD 86-2 R/C DRAINAGE DISTRICT (41,128) (41,128) - 0.00% 607 - CFD 2000-01 SOUTH ETIWANDA 63 63 - 0.00% 612 - CFD 2001-01 536,858 567,218 30,360 5.66% 614 - CFD 2003-01 PROJECT FUND 174,540 174,540 - 0.00% 615 - CFD 2003-01 CULTURAL CENTER 12,270 12,270 - 0.00% 617 - CFD 2004-01 RANCHO ETIWANDA ES 50,138 50,198 60 0.12% 680 - CFD 2006-01 VINTNER'S GROVE 1,848 1,868 20 1.08% 681 - CFD 2006-02 AMADOR ON ROUTE 66 6,301 6,371 70 1.11% TOTAL CAPITAL PROJECTS $ 1,907,670 $ 1,950,150 $ 42,480 2.23% ENTERPRISE RINDS 700 - SPORTS COMPLEX $ 1,904 $ 1,904 $ - 0.00% Use of funds accumulated over a period of time for 705 - MUNICIPAL UTILITY 14,450,172 12,519,552 (1,930,620) -13.36% capital projects 706 - UTILITY PUBLIC BENEFIT FUND 421,834 272,464 (149,370) -35.41% 708 - RCMU CAPITAL REPLACEMENT FUND 7,590,702 7,665,152 74,450 0.98% 709 - RCMU CAP AND TRADE FUND 3,374,503 3,831,103 456,600 13.53% 711 - FIBER OPTIC NETWORK 8,595,235 8,280,085 (315,150) -3.67% TOTAL ENTERPRISE FUNDS $ 34,434,350 $ 32,570,260 $ (1,864,090) -5.41% INTERNAL SERVICE FUNDS 712 - EQUIP/VEHICLE REPLACEMENT $ 2,372,909 $ 2,346,469 $ (26,440) -1.11% Use of funds accumulated over a period of time for 714 - COMP EQUIP/TECH REPLCMENT FUND 8,314,699 3,008,249 (5,306,450) -63.82% ERP software system replacement TOTAL INTERNAL SERVICE FUNDS $ 10,687,608 $ 5,354,718 $ (5,332,890) -49.90% TOTAL CITY OF RANCHO CUCAMONGA $ 395,438,731 $ 363,951,241 $ (31,487,490) -7.96% R.C. FIRE PROTECTION DISTRICT SPECIAL REVENUE 281 - FIRE FUND $ 43,281,179 $ 43,281,179 $ - 0.00% Use of funds accumulated over a period of time for 282 - COMMUNITY FACILITIES DIST 85-1 3,399,525 1,778,415 (1,621,110) -47.69% capital projects 283 - COMMUNITY FACILITIES DIST 88-1 - - - 0.00% 285 - FIRE TECHNOLOGY FEE FUND 24,455 24,675 220 0.90% Use of funds accumulated over a period of time for 288 - FIRE PROTECTION CAPITAL FUND 46,614,360 39,170,370 (7,443,990) -15.97% capital projects TOTAL SPECIAL REVENUE $ 93,319,519 $ 84,254,639 $ (9,064,880) -9.71% TOTAL R.C. FIRE PROTECTION DISTRICT $ 93,319,519 $ 84,254,639 $ (9,064,880) -9.71% TOTAL ALL FUNDS $ 488,758,250 $ 448,205,880 $ (40,552,370) -8.30% PAGE 253 THIS PAGE INTENTIONALLY LEFT BLANK PAGE254 RANCHO CUCAMONGA CALIFORNIA DEPARTMENTAL BUDGET DETAILS PAGE255 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Council — Department Budget Summary Overview of Department As a body of elected officials, the separately elected Mayor and four -member City Council establish local laws, set policy, approve programs, adopt the annual budget, and appropriate funds. As elected representatives of the citizens, the City Council is responsible to all of the people and, as such, devotes its energies to making decisions which are in the best interest of the public welfare. The City Council is elected by geographic districts with the Mayor being elected at large. They each serve staggered four-year terms. The City Council also serves as the Board of Directors for the Rancho Cucamonga Fire Protection District (a subsidiary district of the City). The City Council meets the first and third Wednesday of the month at City Hall to discuss and vote on pertinent issues facing the City and its residents. In addition, the City Council is responsible for appointing the City Manager, City Attorney, and members of boards and commissions. Mission Statement The Mission of the City Council of Rancho Cucamonga is to: • Ensure and advance the quality of life for the community through inclusive decision making. Core Values As the City Council carries out its mission and works towards its vision, it will be guided by these Core Values: • Providing and nurturing a high quality of life for all • Promoting and enhancing a safe and healthy community for all • Building and preserving a family -oriented atmosphere • Intentionally embracing and anticipating the future • Equitable prosperity for all • Working together cooperatively and respectfully with each other, staff, and all stakeholders • Continuous improvement • Actively seeking and respectfully considering all public input 'Al/"is meant to be inclusive of residents, businesses, non profits, schools, other government institutions — truly all Rancho Cucamonga stakeholders. Vision Statement • The City Council's vision is to build on our success as a world class community, to create an equitable, sustainable, and vibrant city, rich in opportunity for all to thrive. PAGE 256 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Council — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 153,463 $ 153,460 $ 153,460 Operations and Maintenance 3,678 25,700 29,300 Capital Outlay - - - Cost Allocation (41, 560) (41, 560) (54, 510) Debt Service - - - Transfer Out - - - Subtotal 115,581 137,600 128,250 Other Funds Personnel Services - - - Operations and Maintenance - - - Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - Subtotal - - - All Funds Personnel Services 153,463 153,460 153,460 Operations and Maintenance 3,678 25,700 29,300 Ca pita I Outlay - - - Cost Alocation (41, 560) (41, 560) (54, 510) Debt Service - - - Transfer Out - - - Total Cost $115,581 $137,600 $128,250 Staffing Summary (Budgeted) Full-time Pa rt-tim e Total Staffing 5.00 5.00 5.00 5.00 5.00 5.00 PAGE257 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Clerk — Department Budget Summary Overview of Department The statutes of the State of California prescribe the essential functions and duties of the City Clerk, and the Government Code, Election Code, and City Municipal Code provide precise and specific responsibilities and procedures to follow. The City Clerk is an elected position and works with the City Clerk Services Director, responsible for the day-to-day operations of the office. FY 2022/23 Budget Highlights Maintain an accurate record of City Council proceedings and official City documents Administer the Oath of Office PAGE258 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Clerk — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 2,926 $ 2,870 $ 2,870 Operations and Maintenance - - - Capital Outlay - - - Cost Allocation (890) (890) (860) Debt Service - - - Transfer Out - - - Subtotal 2,036 1,980 2,010 Other Funds Personnel Services - - - Operations and Maintenance - - - Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - Subtotal - - - All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full-time Pa rt-tim e Total Staffing 2,926 2,870 2,870 (890) (890) (860) $ 2,036 $ 1,980 $ 2,010 1.00 1.00 1.00 1.00 1.00 1.00 PAGE259 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Treasurer — Department Budget Summary Overview of Department The City Treasurer is an elected official charged with the responsibility for the custody and investment of all City funds. The Treasurer is the City's official "signature" for all financial transactions made. The Deputy City Manager/Administrative Services has been appointed as Deputy City Treasurer and has the authority to assign Finance Department staff to handle treasury functions needing daily attention. FY 2022/23 Budget Highlights • Maintain funds in secure and liquid investments • Structure maturities to meet City cash flow needs throughout the year • Work in conjunction with the City's third -party investment advisor to further diversify the City's portfolio and make progress towards achieving the City's established benchmark • Present the City's investment policy to the City Council for annual approval • Maintain CMTA Investment Policy Certification which certifies the City's investment policy complies with the current State statutes governing the investment practices of local government entities located within the State of California California Municipal Treasurers Association PAGE 260 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Treasurer — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/ 21 2021/ 22 2022/ 23 Operating Budget Personnel Services $ 2,926 $ 2,870 $ 2,870 Operations and Maintenance 12,931 8,920 36,870 Capital Outlay - - - Cost Allocation (5,650) (5,650) (11, 850) Debt Service - - - Transfer Out - - - Subtotal 10,207 6,140 27,890 Other Funds Personnel Services - - - Operations and Maintenance - - - Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal - - - All Funds Personnel Services 2,926 2,870 2,870 Operations and Maintenance 12,931 8,920 36,870 Capital Outlay - - - Cost Allocation (5,650) (5,650) (11,850) Debt Service - - - Transfer Out - - - Total Cost $ 10,207 $ 6,140 $ 27,890 Staffing Summary (Budgeted) Full-time Pa rt-tim e Total Staffing 1.00 1.00 1.00 1.00 1.00 1.00 PAGE 261 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Management — Department Budget Summary Overview of Department The City Manager is appointed by the City Council to oversee the enforcement of municipal laws, direct daily operations of the City, make recommendations to the City Council, prepare and administer the municipal budget, appoint and supervise all City department heads and employees, and supervise the operation of all City departments. The City Manager's Office oversees a variety of interdepartmental activities and programs and provides direct support for the City Council. One such effort is the nationally recognized Healthy RC initiative, which encourages a healthy and environmentally sustainable lifestyle for those who live, work, and play in Rancho Cucamonga. Another is the management of the City's award -winning Community Affairs Network (CAN) including publication of various newsletters, department/program e- newsletters, media relations, community outreach and engagement, social media platforms, and other public information efforts. The City Manager's Office also manages the Legislative Advocacy Program to ensure that Rancho Cucamonga's interests are heard at the local, state, and federal levels. These efforts are governed by our Legislative Platform, which promotes the principle of local control and protection of local revenue. FY 2022/23 Budget Highlights • Lead efforts and collaborate with community partners to prevent and address homelessness • Establish Rancho Cucamonga as the cultural hub of the Inland Empire by enhancing the public realm and creatively connecting communities through innovative arts and cultural amenities and programming • Build on creating a world -class community that is safe, equitable, and resilient by reducing contributions to climate change and encouraging the community to join in this future • Provide support to City departments through the cultivation of meaningful and equitable community engagement, strategic communications, and integration of comprehensive and inclusive health and sustainability approaches to strategic decisions and the equitable distribution of resources and services • Safeguard and elevate City interests, advance its strategic goals, and ensure an equitable quality of life for all who live, learn, work, and play in Rancho Cucamonga • Cultivate an inclusive organization dedicated to equitable practices • Assess the community's needs to tailor policy, systems, and built environment changes and provide an equitable quality of life for all • Cultivate meaningful and equitable community engagement by providing resources and support that encourages transparent communication, builds trust, and supports Team RC in connecting with our community PAGE 262 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Management — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 2,367,684 $ 2,527,160 $ 2,818,460 Operations and Maintenance 138,259 292,210 294,600 Capital Outlay - - - Cost Allocation (571,390) (571,390) (715,340) Debt Service - - - Transfer Out - - - Su btota 1 1,934,553 2,247,980 2,397,720 Other Funds Personnel Services - - - Operations and Maintenance 10,951 - - Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 10,951 - - AII Funds Personnel Services 2,367,684 2,527,160 2,818,460 Operations and Maintenance 149,210 292,210 294,600 Capital Outlay - - - Cost Allocation (571,390) (571,390) (715,340) Debt Service - - - Transfer Out - - - Total Cost $ 1,945,504 $ 2,247,980 $ 2,397,720 Staffing Summary (Budgeted) Full-time 17.00 17.00 18.00 Part-time - - 0.46 Total Staffing 17.00 17.00 18.46 PAGE 263 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget City Management — Performance Measures Equitable prosperity for O Providing and nurturing a highContinuous Intentionally embracing and all quality of life for all tyj�a improvement 0 anticipating the future e Building and preserving a family- Promoting and enhancing a safe and who seeking and respectfully oriented atmosphere healthy community for all considering all public input *A Working together cooperatively and respectfully with each other, staff, and all stakeholders .. -�D O Strive towards a greener, cleaner Rancho Cucamonga by adopting 1 policies and implementing programs and strategies that advance ✓ ✓ ✓ ✓ environmental sustainability in the community and in City operations Offer a wide variety of classes, activities, and special programs that 2 encourage healthy eating and active living, with a special emphasis on ✓ ✓ ✓ ✓ ✓ reaching at risk populations (e.g., low income 3 Continue to operate the Legislative Advocacy Program to ensure the ✓ ✓ ✓ Ci 's interests are heard at the local, state, and federal level Support all programs, services, and initiatives by increasing community 4 awareness and promoting the City as a premier place to live, work, and ✓ ✓ play in the Inland Empire Dept. Actual Actual Target Department Performance Measures .. Percent of DC Fast Charger sessions achieving daily goal 1 44%* 82% 100% Dally goal of 5 charge sessions Percent of extremely low to moderate income 2 87% 94% 95% participants in healthy eating programs Percent of advocacy success rate Measures the outcome of a legislative bill in 3 57% 72% 60% comparison with the CY" official position Community Engagement ➢ Number of social media followers Includes Facebook, Instagram, and Twitter 43,699 47,531 50,000 ➢ Percent increase/(decrease) in social media followers 4 11% 9% 5% ➢ Number of City website views 241,620* 253,476 266,000 ➢ Percent increase/(decrease) of City website (7%)* 5% 5% views *Number was lower due to the COVID-19 Pandemic PAGE 264 City Management Quality of Life Survey Healthy RC Youth Leaders Healthy RC Steering Committee ' Campeones pars la Healthy RC Comunidad LOW (Community Champions) Community Affairs Legislative Affairs Administration Public Art Climate Action Community Engagement Communication Support Social Media Website Community Engagement Legislative Support/Advocacy Staff Support Staff Development Finance Grants Personnel RED1/DRIVE CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Police (Contract) — Department Budget Summary Overview of Department i he San Bernardino County sheritt's Department has been a proud partner with the City of Rancho Cucamonga since its incorporation in 1977. Throughout the course of this partnership, the city continues - — to be one of the safest cities in California. This is a continued effort b the dedicated men and women of the Police Department. Services �J''�,•` #` - Y p provided by the Department include the following: Patrol. This division provides basic emergency response services to the citizens of Rancho Cucamonga, which includes the use of two K9 units to assist with tracking suspects or missing persons. Traffic Safety. This division investigates traffic collisions, provides proactive enforcement to reduce collisions, and performs dedicated DUI enforcement. The traffic division also presents the DUI education program "Every 15 Minutes"to local high schools. Investigations. This division works in conjunction with patrol and performs felony case follow-up, also tracks sex registrants and emerging crime trends. Victoria Gardens. The Department's satellite station is located at the Victoria Gardens Regional Mall. Personnel assigned to the mall conduct retail theft investigations and work proactively with the various retail establishments to prevent crime. Crime Prevention. This division works to educate the public on various crime trends, and coordinates programs and events such as Neighborhood Watch, Rancho Cucamonga Police Department Open House, Citizen Advisory Group, and National Night Out. Specialized Units. Included in this division are the Multiple Enforcement Team (MET), Solution -Oriented Policing (SOP) Team, and School Resource Officers (SROs). The SOP team works to address quality of life issues and provides active shooter training to the community and local public safety agencies. FY 2022/23 Budget Highlights • Continue to implement the Crime Free Multi -Housing Program to enhance awareness, prevent crime, and improve safety for all residents • Continue interaction with the transient population to limit quality of life crimes, such as loitering, panhandling, and trespassing • Continue to host events to educate the public on human trafficking, teen self-defense, and internet safety through the Crime Prevention Unit • Add additional ALPR cameras to the intersections of 4th Street/Interstate 15 Freeway (on both sides of the freeway), Haven Avenue/Foothill Boulevard, Baseline Avenue/Milliken Boulevard, and Baseline Avenue /Archibald Avenue • Continue with the PSVN program and add 23 cameras at the Rancho Cucamonga Municipal Utilities and Public Works locations • Provide additional security surveillance by adding two cameras at City Hall, covering the Police Station and the Council Chambers • Projects: Create a Real -Time Crime Center at the main station on Civic Center Drive to provide real- time information and assistance with crimes in progress to the Detectives and Deputies, begin the station's lobby improvement project for enhanced efficiency, and upgrade Mobile Command vehicle and ATV PAGE 266 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Police (Contract) — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ - $ - $ - Operations and Maintenance 42,911,856 46,958,580 48,954,570 Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 42,911,856 46,958,580 48,954,570 Other Funds Personnel Services - - - Operations and Maintenance 595,572 896,130 922,010 Capital Outlay 4,075,532 670,070 500,600 Cost Allocation - - - Debt Service - - - Transfer Out - 2,680 2,680 Subtotal 4,671,104 1,568,880 1,425, 290 All Funds Personnel Services - - - Operations and Maintenance 43,507,428 47,854,710 49,876,580 Capital Outlay 4,075,532 670,070 500,600 Cost Allocation - - - Debt Service - - - Transfer Out - 2,680 2,680 Total Cost $ 47,582,960 $ 48,527,460 $ 50,379,860 Staffing Summary (Budgeted) Safety Personnel 141.00 141.00 143.00 Non -Safety Personnel 41.00 42.00 43.00 Total Staffing 182.00 183.00 186.00 PAGE267 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Police (Contract) — Performance Measures Equitable prosperity for O Providing and nurturing a high ijyjyj� Continuous Intentionally embracing and all quality of life for all 4� improvement 0 anticipating the future eBuilding and preserving a family- Promoting and enhancing a safe and �� Actively seeking and respectfully oriented atmosphere healthy community for all considering all public input ,.,^, Working together cooperatively and respectfully with each other, staff, and all stakeholders 101*00 ickleln11,10l' To maintain order and security in the community through effective 1 deployment of officers and equipment throughout the City; by ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ responding to calls for service on a 24/7 basis Department Performance Measures Dept. Goal # 2020/21 Maintain appropriate levels of response times to calls for service ➢ Number of calls for service 1 142,667 142,923 148,092 ➢ Response time for emergency calls 4:09 4:11 4:13 Maintain Part One (Murder, Rape, Robbery Aggravated Assault, Burglary, etc.) and Two Crimes (Forgery, Counterfeit, Fraud, Stolen Property, Vandalism, etc.) per 1,000 population at equal to existing levels ➢ Number of Part One Crimes 1 4,293 4,754 4,450 ➢ Number of Part One Crimes per 1,000 population 24.51 26.65 25.50 ➢ Number of Part Two Crimes 5,081 7,724 5,642 ➢ Number of Part Two Crimes per 1,000 population 29.01 43.30 32.33 Maintain traffic collisions per 1,000 population equal to existing levels 1 ➢ Number of traffic collision reports processed 910 1,637 1,871 ➢ Number of traffic collisions per 1,000 population 5.20 9.17 10.72 Maintain reports and calls for service per officer equal to existing levels ➢ Number of reports processed 1 13,618 14,556 15,551 ➢ Number of reports per sworn position 97 103 108 ➢ Number of calls for service per sworn position 1,012 1,013 1,035 Number of Arrests 1 3,341 4,716 4,240 *Performance Measure data reported for Fiscal Years 2021/22 and 2021/22 reflect/based on official data for calendar years 2021 and 2022, respectively. Numbers for FY 2020/21 are lower due to the COVID-19 Pandemic. **Performance Measure data reported for Fiscal Year 2022/23 reflect/based on average official data for last five calendar years. PAGE 268 Police (Contract) Patrol Crime Prevention Emergency Response Two K9s Volunteers Citizen Advisory Public Information Officer Neighborhood Watch Targeted Proactive Enforcement to Reduce Collisions Traffic Safety MR 11001 ` Bicycle Safety Classes Dedicated DUI Enforcement Felony Case Follow-up Investigations IM Crime Analyst Pawn Shop Liaison Victoria Gardens I� Retail Theft Investigations Multiple Enforcement Team Children and Family Services/Adult Protective Services Specialized Units Solution Oriented Policing Team Crime Free Multi -Housing Active Shooter Program School Resource Officers CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Fire District — Department Budget Summary Overview of Department The Fire District is a subsidiary district of the City and has its own statutory funding with the City Council serving as the Fire District Board of Directors. Our mission is to serve the community through planning, promoting and demonstrating a readiness to respond to, and reduce, threats to life and property through the delivery of emergency and non -emergency services and programs in an efficient and effective manner. The foundation for the Fire District's traditional and innovative services is focused on three premier services: Community Risk Reduction, Emergency Response and A Emergency Management. The Prevention Bureau reduces risk and eliminates hazards through fire prevention, inspection, wildland fire threat reduction and public education/community outreach. Additionally, firefighters deliver an efficient and effective emergency response through structural and wildland fire suppression, emergency medical services, hazardous materials response, technical rescue and tactical response. The Emergency Management program reduces vulnerability to hazards, increases community disaster resiliency and provides timely economic recovery utilizing comprehensive mitigation, preparedness and response programs. The Fire District provides emergency and non -emergency services through progressive leadership, personnel management, professional development through high level training, advanced planning, financial administration and logistical support which includes apparatus and facilities maintenance, communications and information technology. Our emergency response and incident mitigation capabilities remain cutting edge through innovative, passionate and fiscally responsible program management, which further enhances the quality of life for those we serve. The Fire District's goal is to deliver these services in an effective, efficient and professional manner while maintaining financial stability. FY 2022/23 Budget Highlights • Conduct a Master Plan and Standards of Cover (SOC) assessment to evaluate current and future planning needs for emergency and non -emergency services • Rebuild Fire Station 171 and complete ADA improvements to Fire Station 173 and 174 in order t th d f ; 1 A kf mee a nee s o an increasing y averse wor orce • Deploy an electric fire engine, one of the first in North America, in support of the City's environmental sustainability efforts • Deploy a Type VI fire engine provided by Cal OES through the state Mutual Aid System • Hire nine firefighters to staff Fire Station 178 in early FY 2023/24 • Replace one Tiller Truck and one Type 1 engine • Continued partnership with the City on projects, including: crossing guard services; replacement of the Heritage Park bridge to support the wildland staging area; a new mechanic position and coordination of vehicle maintenance and repair needs of District and City fleets; technology replacement and upgrade projects; and Urban Forest Management Plan. • Continue to fund proposed operations and capital projects while holding assessment levels for both Community Facilities Districts (CFDs) • For the tenth consecutive year, Fire Prevention permit and inspection fees will be suspended PAGE 270 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Fire District — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 28,857,022 $ 32,028,190 $ 34,113,220 Operations and Maintenance 13,224,342 13,041,570 14,398,610 Capital Outlay - - 855,000 Cost Allocation - - - Debt Service 47,559 399,990 399,990 Transfer Out 1,954,205 2,175,200 3,563,840 Subtotal 44,083,128 47,644,950 53,330,660 Other Funds Personnel Services - - - Operations and Maintenance 743,971 797,470 2,283,800 Capital Outlay 7,325,587 18,243,000 17,966,520 Cost Allocation - - - Debt Service - - - Transfer Out 113,346 105,470 105,470 Subtotal 8,182, 904 19,145, 940 20, 355, 790 All Funds Personnel Services 28,857,022 32,028,190 34,113,220 Operations and Maintenance 13,968,313 13,839,040 16,682,410 Capital Outlay 7,325,587 18,243,000 18,821,520 Cost Allocation - - - Debt Service 47,559 399,990 399,990 Transfer Out 2,067,551 2,280,670 3,669,310 Total Cost $ 52,266,032 $ 66,790,890 $ 73,686,450 Staffing Summary (Budgeted) Full-time Pa rt-tim e Total Staffing 121.00 122.00 131.00 3.51 2.76 2.76 124.51 124.76 133.76 PAGE 271 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Fire District — Performance Measures Equitable prosperity for all0 Providing and nurturing a high � quality of life for all Continuous improvement Intentionally embracing and 0 anticipating the future eBuilding and preserving a family- 0Promoting and enhancing a safe and �� oriented atmosphere healthy community for all Actively seeking and respectfully considering all public input A Working together cooperatively and respectfully with each other, staff, and all stakeholders City CouncilAlignment with .•. or�.,,. 1 Provide vital fire and life safety services to the community in ✓ ✓ ✓ ✓ ✓ ✓ ✓ an efficient and effective manner Assure that all personnel receive comprehensive training, 2 consistent with the highest professional standards of the fire ✓ ✓ ✓ ✓ ✓ service 3 Encourage community participation in fire safety and ✓ ✓ ✓ ✓ ✓ ✓ emergency preparedness Department •.l # 2i i Average response time at 90th percentile 1 0:08:47 0:09:13 0:08:45 Measurement of turnout and travel time to incidents Percent of cardiac patients with pulsatile rhythms 1 42% 39% 45% upon delivery to a hospital Number of incidents Includes tires, emergency medical services, 1 16,907 18,250 18,500 hazardous materials, technical rescue, extrication, ublic assist alarms and false alarms and other Fires contained to room of origin 1 63% 70% 70% Number of inspections Includes building, business, and weed abatement 1 4,308* 5,259 5,500 inspections Total personnel training hours 2 23,578* 23,031* 27,000 Community members trained with public education events 3 186* 585 600 Includes In -person and virtual trainin Community engagement through social media interactions 3 21832,466 2,349,827** 2,500,000** Includes Likes, Shares, and Comments on Facebook, Instagram, and Twitter *Numbers are significantly lower due to the COVID-19 Pandemic **Numbers have decreased following the peak of COVID-19 Pandemic and as users shift to other social media platforms PAGE 272 Fire District Fire Supression Structural Wildland Front Country Fire Investigations Emergency Response Emergency Medical Services Technical Rescue Haz Mat Tacti Response Response Planning Ready RC Mitigation Preparedness Emergency Response Management M Recovery 1 Community and Business Emergency Response Training Volunteer Coordination Prevention Inspections Community Risk 11Weed Abatement/Brush Clearance Reduction Public Education New Construction Plan Review Public Information Community Affairs I!t Special Events Engagement Personnel Management a Development I` Planning/Finance Administration Maintenance Facility Facility Maintenance CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Animal Services — Department Budget Summary Overview of Department The City of Rancho Cucamonga has an innovative Animal Services Department whose mission is Creating PAWsitive impact by enriching the lives of animals and people. The Animal Services Department cares for nearly 5,000 homeless pets annually and responds to approximately 6,000 calls for service related to stray animals, rescues, and animal welfare. The Department oversees the following program areas: Animal Care: General animal care, adoptions, reuniting lost pets with owners and promoting responsible pet ownership. Community and Information Programs: Volunteer programs, foster care, the RC aCATemy (formerly the neonatal kitten nursery), fundraising, community outreach, social media and community information/education. Field Services: Animal pickup, rescues, investigations, rabies control, animal licensing, enforcement of animal regulations, co -exiting with wildlife and community education. Veterinary Services: Veterinary treatment for animals housed at the Center, contracts for outside veterinary services for emergency, after hour, and specialized care; learning opportunities for Veterinary and Veterinary Assistant students, and vouchers for low cost spay and neuter clinics. FY 2022/23 Budaet Hiahliahts • Community: o Updating humane education material and promoting available pet resources o The Animal Care Foundation will continue to enhance its safety net and diversion programs such as vouchers for veterinary care, pet food, and dog grooming • Programs: o Offering services such as adoptions, microchips, spay and neuter vouchers, and surrender of owned pets by appointment o Open the RC aCATemy; cat program designed to provide one-on-one care for cats and kittens with behavior and medical concerns o Outsource animal licensing to increase compliance rates • Personnel: o Fund a Deputy Director and three full time frozen positions (Animal Caretaker, Customer Care Assistant, Animal Services Officer II) o Begin the design phase to reconfigure current office space and add a meeting space o Develop a wellness program and resources familiar with first responder concerns, crisis counseling, and grief support PAGE 274 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Animal Services — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 2,116,196 $ 2,711,380 $ 3,174,030 Operations and Maintenance 282,955 468,000 466,070 Ca pita I Outlay - 10,000 10,000 Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 2,399,151 3,189,380 3,650,100 Other Funds Personnel Services - - - Operations and Maintenance 368 60 630 Capital Outlay - - 20,000 Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 368 60 20,630 All Funds Personnel Services 2,116,196 2,711,380 3,174,030 Operations and Maintenance 283,323 468,060 466,700 Capital Outlay - 10,000 30,000 Cost Allocation - - - Debt Service - - - Transfer Out - - - Total Cost $ 2,399,519 $ 3,189,440 $ 3,670,730 Staffing Summary (Budgeted) Full-time Pa rt-tim e Total Staffing 19.00 14.90 33.90 19.00 14.52 33.52 23.00 14.39 37.39 PAGE 275 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Animal Services — Performance Measures i Equitable prosperity Providing and nurturing a Continuous Intentionally embracing for all 0 high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a �) Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders PerformanceDepartment •.ffiffi,20L217•O Cats Dogs Cats Dogs Cats Dogs Intake 1 1,044 1,096 1,297 1,014 1,266 993 Outcomes ➢ Adoptions 711 502 700 442 700 442 ➢ Returned to owner 28 426 21 353 21 353 ➢ Rescued 171 111 223 123 223 123 ➢ Trap -Neuter -Return/ 1 86 0 126 0 126 0 Shelter -Neuter -Return ➢ Euthanized 88 65 141 62 141 62 ➢ Died 51 6 55 10 55 10 ➢ Transfer correct shelter 0 4 0 1 0 1 ➢ Escaped, missing, or other 2 0 0 2 0 2 Live release rate Measures live outcomes as a percentage of the animals admitted. Rate excludes 1 88% 94% 85% 93% 88% 94% owner requested euthanasia for animals that are unhealthy/untreatable Total Field Service calls 1 4,390 4,899 4,899 *Performance Measure data reported for Fiscal Years 2020/21 and 2021/22 reflect official data for calendar years 2020 and 2021, respectively PAGE 276 Administration Administrative Services 1Q Reuniting Lost Pets with Owners Community Programs and Information Community Cat Programs Community Outreach Volunteers Foster Care Kitten Nursery I Animal Services Animal Spay and Neuter Progra Veterinary Services F1,4 - Animal Health and Wellness Animal Care Animal Care Adoptions Field Service Officers Field Services I= Dispatcher Animal Licensing Animal Care Foundation I�. CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Community Improvement — Department Budget Summary Overview of Department The Community Improvement Division focuses on solutions in response to nuisance conditions and other violations of the Municipal Code, providing for a safer and more beautiful community, providing equitable enforcement of the Municipal Code, and seeking cost recovery when appropriate. FY 2022/23 Budget Highlights • Recruit and develop a new shared Community Improvement Officer I position with Business Licensing Division • Support healthy neighborhoods in both residential and commercial areas of the City • Invest in training for all staff to empower officers to make extra effort to build stronger relationships with other departments and the community • Focus on Community Clean-ups by organizing and providing services to neighbors in the most need • Dedicate services to combating community blight collaboratively through the critical case team focusing on abandoned and neglected properties throughout the City rI RANCHO 4i. J CUCAMONGA COMMUNITY IMPROVEMENT PAGE278 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Community Improvement — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 496,349 $ 649,770 $ 674,380 Operations and Maintenance 136,052 200,050 200,550 Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 632,401 849,820 874,930 Other Funds Personnel Services - - - Operations and Maintenance - - - Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal - - - AII Funds Personnel Services 496,349 649,770 674,380 Operations and Maintenance 136,052 200,050 200,550 Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Total Cost $ 632,401 $ 849,820 $ 874,930 Staffing Summary (Budgeted) Full-time 5.00 5.25 5.75 Pa rt-tim e - 0.46 0.46 Total Staffing 5.00 5.71 6.21 PAGE279 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Community Improvement — Performance Measures Equitable prosperity for O Providing and nurturing a highContinuous Intentionally embracing and all quality of life for all tyj�a improvement 0 anticipating the future e Building and preserving a family- Promoting and enhancing a safe and who seeking and respectfully oriented atmosphere healthy community for all considering all public input *A Working together cooperatively and respectfully with each other, staff, and all stakeholders .. O 4 Provide equitable enforcement of the Municipal Code, seeking cost 1 recovery when appropriate, to maintain and improve the quality of life ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ for residents, businesses, and guests in Rancho Cucamonga Strive to take strong actions against violations that present potentially 2 hazardous conditions to the community ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ Exercise and develop innovative ways to efficiently resolve long-term 3 problematic cases ✓ ✓ ✓ ✓ IV/ ✓ ✓ ✓ Department .. i Percent of Community Improvement cases resolved by notification without enforcement (voluntary compliance) 1 79% 75% 80% Percent of Community Improvement cases that have resulted in forced compliance 1, 2, 3 10% 12% 15% Percent of cases resolved 1, 2, 3 77% 78% 79% PAGE 280 Pro -active Inspections Case Management IM and ResponseRe-active Inspections Emergency Inspections Community Clean -Ups Community I� Neighborhood Meetings Engagement Services Education / Blight, Neglected, Vacant Community Improvement , l. Buildings Community Safety Special Teams Health and Safety Substandard Receivership Critical Case Team Short Term Rental Community Improvement and Business License Inspections Volunteer Program CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Records Management — Department Budget Summary Overview of Department The City Clerk/Records Management Department promotes community involvement and awareness and supports the City Council, staff, and the citizens of Rancho Cucamonga by coordinating the Legislative Process, administering City Elections, and managing City Records with integrity, accuracy, impartiality, and professionalism. The Department is responsible for a vast array of administrative services that provide support for all City Departments, including: • Agenda & Legislative Management • Boards, Committees & Commissions Recruitment • Public Records Requests • Contracts & Agreements • Bid Openings • Legal Public Noticing • Process Citation Appeals for Community Improvement, Animal Services, and Fire • City Hall Educational Tours • City Election Administration • Campaign/Economic Interest Filings • Conflict of Interest Code • Records Management including records imaging storage, destruction, and retention • Municipal Code Codification FY 2022/23 Budget Highlights • Assess and increase the capacity, utilization, and training of the City's Electronic Document Management System (Laserfiche) by departments for retaining current and permanent records, ensuring preservation and accessibility of records by staff and the public • Implement an electronic contract signature and attestation system and protocols for City Council approved contracts to continue to provide high -quality services while decreasing expenditures and reliance on inefficient manual paper -driven processes • Plan and administer, in coordination with San Bernardino County Registrar of Voters, election services for the City including voter outreach, ballot measures, candidate nomination and orientation, and as well as handling campaign filing obligations per the Fair Political Practices Commission. The general municipal election is scheduled on November 8, 2022 for two (2) Council Member seats voted by District 2 and 3 and for Mayor (elected at large) • Conduct Bi-Annual Review and Update of the City and Fire District's Conflict of Interest Codes • Serve as Secretary to the newly created Rancho Cucamonga EIFD Public Financing Authority Board, duties include agenda preparation, meeting administration, and official record keeping of legislative actions • Begin transfer of official City Records to the new Records Facility at Fire Station 178 and implement a bar coding system for managing City-wide record storage and retrieval _ i Al PAGE 282 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Records Management — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 659,566 $ 654,310 $ 756,470 Operations and Maintenance 122,084 86,590 611,000 Capital Outlay - - - Cost Allocation (221,050) (221,050) (258,740) Debt Service - - - Transfer Out - - - Su btota I 560,600 519,850 1,108, 730 Other Funds Personnel Services - - - Operations and Maintenance - - - Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Su btota I - - - All Funds Personnel Services 659,566 654,310 756,470 Operations and Maintenance 122,084 86,590 611,000 Ca pita I Outlay - - - Cost Allocation (221,050) (221,050) (258,740) Debt Service - - - Transfer Out - - - Total Cost $ 560,600 $ 519,850 $ 1,108,730 Staffing Summary (Budgeted) Full-time Part-time Total Staffing 5.00 5.00 6.00 - - 0.40 5.00 5.00 6.40 PAGE283 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Records Management — Performance Measures Equitable prosperity O Providing and nurturing a, Continuous Intentionally embracing for all high quality of life for all 1W improvement 0 and anticipating the future eBuilding and preserving a �) Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input * Working together cooperatively and respectfully with each other, staff, and all stakeholders Mae" 1-117- 10 1 G) 1 16 1 1 Process agreements, resolutions, ordinances in a formal ✓ and timely manner 2 Ensure completion of Public Record Requests as ✓ established per California State Law 3 Ensure timely posting of City Council/Fire Board meeting ✓ aclendas per California State Law 4 Continue to scan and index City Council/Fire Board records into Electronic Document Management System Dept. Actual Actual Target Department Performance Measures .. Number of City contracts processed 1 159 166 160 Number of Fire contracts processed 1 15 13 13 Number of City resolutions processed 1 132 210 200 Number of Fire resolutions processed 1 32 34 34 Number of ordinances processed 1 13 24 20 Number of City Council/Fire Board 1 31 30 30 meeting Minutes Percent of Public Record Requests 2 98% 97%** 97%** completed within 10 Days Percent of compliant City Council/Fire Board meeting agenda postings 3 100% 100% 100% Scan and index City Council/Fire Board documents into Laserfiche* ➢ In House 4 236 85,949 60,000 ➢ Outsourced 2,334 156,952 100,000 *Scanning reported in total number of pages instead of files beginning in FY 2021/22 **Percentage is lower due to increasing number of extensive requests requiring additional time PAGE 284 Records Management (Disposition/Maintenance) Records I_ Public Records Requests Recorded Documents RC Municipal Code Agenda and Meeting/Minute PEPreparation Legal Notices Bond Releases 1/1" Contracts Records Management Legislation Claims/Subpoenas Bid Openings Administrative Appeals Conflict of Interest Code Board and Commission Recruitments Administration Nomination Filing Candidate Handbook Municipal Elections �\ Ballot Measures atives/ Petitions re of Campaign Finances a Economic Interests CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Community Services — Department Budget Summary Overview of Department Within the Community Services Department we have undergone a complete redesign making improvements to better accomplish our mission to engage the community by providing opportunities to play, celebrate, grow, and be entertained through premiere programs, outstanding services, and positive environments creating life-long memories. The Department coordinates programs and services through seven divisions: Administration, Youth and Adult Sports, Youth and Family Programs, Special Events, Cultural Arts/Playhouse Operations, Senior Services, and Human Services. In Fiscal Year 2022/23 We Department will be focusing on the following priorities as former services are restored with improvements and new services are introduced. FY 2022/23 Budget Highlights • The Department will resume programs and services, while increasing the variety and offerings for all ages with focused efforts towards service area gaps currently unmet within the community • Annual performances will resume at Lewis Family Playhouse for the 2022/23 season and the Department will evaluate best business opportunity/outcomes of the rental spaces of the Cultural Center to meet the Action Plan Outcomes developed by consultant AMS • The Department will utilize community survey results to fulfill items of high importance to our residents such as, additional community special events, cultural arts, entertainment, health and wellness programs, and adult based activities • A consultant will continue to work alongside staff to finalize a cost recovery model and performance goals to be included in the Department operational guide • CSD will work alongside a consultant to develop a Citywide Parks and Recreation Facilities Master Plan that reflects community input and goals for the next ten years • Capital improvement projects include Beryl Park Inclusive Playground, VGCC Courtyard redesign, and Quakes Scoreboard replacement • Previously frozen full-time positions will be filled for Community Services Coordinator, Community Services Superintendent, two (2) Community Services Supervisors, Procurement Technician, Theatre Production Coordinator, and a Theatre Technician III • Develop a competitive salary schedule for part-time wages to better recruit and retain staff to meet the Department's service delivery needs PAGE286 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Community Services — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 3,249,074 $ 5,883,070 $ 6,941,200 Operations and Maintenance 210,792 2,757,950 2,838,030 Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 3,459,866 8,641,020 9,779,230 Other Funds Personnel Services 61,743 123,260 - Operations and Maintenance 82,480 76,480 373,960 Capital Outlay 206,296 900,690 2,060,020 Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 350,519 1,100,430 2,433,980 All Funds Personnel Services 3,310,817 6,006,330 6,941,200 Operations and Maintenance 293,272 2,834,430 3,211,990 Capital Outlay 206,296 900,690 2,060,020 Cost Allocation - - - Debt Service - - - Transfer Out - - - Total Cost $ 3,810,385 $ 9,741,450 $ 12,213,210 Staffing Summary (Budgeted) Full-time 29.00 31.00 37.00 Part-time 63.00 64.16 63.87 Total Staffing 92.00 95.16 100.87 PAGE287 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Community Services — Performance Measures Equitable prosperity Providing and nurturing a Continuous Intentionally embracing for all 0 high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders M P - I . "M 11� %)1*** M 10, ti I -Isw F" 11: * 1 Provide quality recreation experiences to individuals, ✓ families, and the community 2 Provide quality events, programs, services, and facilities ✓ to strengthen community image and sense of place Department Performance Measures Dept.j— Actual .. Actual Target Provide opportunities for participation in programs and services ➢ Total registrations 3,577 5,932 7,712" Resident registrations 1 & 2 3,225 6,787 5,200 Non-resident registrations 352 732 925 Walk-in registrations 1,106 2,097 2,699 On-line registrations 2,471 3,835 5,013 Track engagement through Lewis Family Playhouse ticket sales ➢ Total tickets distributed 1 & 2 0 16,268 40,013" Resident tickets 0 9,950 16,005 Non-resident tickets 0 6,318 24,008 0 6,956 In person/phone tickets 12,004 On-line tickets 0 9,312 28,009 * Numbers are significantly lower due to the COVID-19 Pandemic and gradual return to programming **Numbers are preliminary and dependent on continued COVID-19 Pandemic impacts PAGE 288 Community Services Administration Central Park Lions Centers RC Family Resource Center RC Sports Center Special Events VG Cultural Center Contract Classes Park Services CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Library Services — Department Budget Summary Overview of Department The Library Services Department's mission is to: • Ignite Curiosity • Transform Lives • Create Community The Department supports and encourages education and the love of reading in a welcoming atmosphere with a knowledgeable, service -oriented staff. Programs and services being offered include: • In -person browsing • Public computers and printers • Study rooms • Virtual storytimes and bookclubs • Library of Things and Seed Library • LINK+ (Interlibrary Loan Services) • Zip Books • Curbside Pickup Services • Delivery of materials for homebound residents • California Parks Pass Program • Robust digital collections including books, audiobooks, streaming videos, and magazines • Virtual Library providing free 24/7 access to research databases, online homework tutoring, language learning software, resources for small businesses and job seekers FY 2022/23 Budget Highlights Restore in -person programs and information services for all ages, including weekly and special event programs, performing and cultural arts programs, and Reading Enrichment Center • Return of adult and family literacy services • Career Online High School • Book a Librarian Services • Expand physical and digital collections including the Library of Things SECOND STORY • Enhanced interactive activities highlighting Science, Technology, Engineering and Mathematics (STEM), art and early learning development • Support families experiencing early literacy learning gaps • Provide and promote resources for small business and job seekers • Final stages of the Second Story and Beyond° capital project including tenant improvements and museum exhibits installation. Launch of new services anticipated June 2023 PAGE 290 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Library Services — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 2,440,729 $ 3,466,470 $ 4,123,300 Operations and Maintenance 1,140,211 1,588,310 1,841,000 Capital Outlay 280,582 50,000 189,310 Cost Allocation - - - Debt Service - - - Transfer Out 1,100,000 500,000 800,000 Subtotal 4,961,522 5,604,780 6,953,610 Other Funds Personnel Services - - - Operations and Maintenance 46,338 38,400 30,960 Capital Outlay 296,612 1,225,000 3,899,340 Cost Allocation - - - Debt Service - - - Transfer Out 37,040 - - Su btota 1 379,990 1,263,400 3,930,300 All Funds Personnel Services 2,440,729 3,466,470 4,123,300 Operations and Maintenance 1,186,549 1,626,710 1,871,960 Capital Outlay 577,194 1,275,000 4,088,650 Cost Allocation - - - Debt Service - - - Transfer Out 1,137,040 500,000 800,000 Total Cost $ 5,341,512 $ 6,868,180 $ 10,883,910 Staffing Summary (Budgeted) Full-time 26.00 26.00 29.00 Pa rt-tim e 28.60 18.87 23.60 Total Staffing 54.60 44.87 52.60 PAGE 291 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Library Services — Performance Measures i Equitable prosperity Providing and nurturing a Continuous Intentionally embracing for all 0 high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a �) Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders 1 P .•. .. O..,, - * 0 A highly accessible library that values equity and 1 inclusion while supporting the community's pursuit of ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ information, opportunity, and fulfillment 2 Offer diverse materials, programs, and activities that ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ignite curiosity, transform lives, and create community 3 Create a sense of community pride through citizen ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ involvement Use of Library facilities and resources ➢ Library visitors 25,099* ➢ Circulation of Library materials** 1 & 2 332,634* ➢ New Library Cards 3,214* ➢ Digital downloads 1 97,898 Number of volunteer hours 1 3 141* *Numbers are significantly lower due to the COVID-19 Pandemic **Circulation of Library materials includes Library's curbside pickup services for FY 2020/21 138,153* 237,000 479,395* 563,000 6,624 7,700 86,879 91,000 :r: PAGE 292 Library Services Programming Adult and Teen Information Services Services Special Projects Collection Services I= Physical & Digital Content Programming Children's Services IN Information Services ` Special Projects Adult Literacy Literacy Services 1464, Back 2 Basics Second Story and Programming Beyond® Finance Grants Administration ` 11 Staff Development Personnel LINK+ and Zip Books Services Technology Centers Website Technology Services Social Media Outreach Services House Calls Passport Services CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Administrative Services — Department Budget Summary Overview of Department The Administrative Services Group's mission is to support the functions of the City's line departments. While line departments typically provide service primarily to the public, the Administrative Services Group's departments and divisions, while providing some direct public services, primarily provide extensive services and support to internal staff of the various City departments. The Administrative Services Group includes the Finance, Human Resources, and Innovation and Technology Departments, as well as Administration and Procurement, under the oversight of the Deputy City Manager/Administrative Services. FY 2022/23 Budaet Hiahliahts • Facilitate and support several key technology projects that will modernize work practices in Administrative Services and throughout the various City departments o Finance enterprise application replacement o Wireless network upgrade o Transition to Professional Development Plans for all employees • Provide administrative support for the Community Parks and Landscape Citizens' Oversight Committee • Reviewing and refining procurement practices to match current marketplace dynamics, while preserving transparency and accountability PAGE 294 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Administrative Services — Department Budget Summary Funds Summary Operating Budget Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal Other Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full-time Part-time Total Staffing Actua I s 2020/21 $ 1,123,483 3,667,744 (1,554,140) 8,195 5,185,181 8,430,463 1,168,191 4,992,087 3,642,223 5,078,200 14, 880, 701 2,291,674 8,659,831 3,642,223 (1,554,140) 8,195 10, 263, 381 $ 23,311,164 Adopted Budget 2021/22 $ 857,940 4,092,060 (1,554,140) 106,450 3,827,870 7.330.180 1,122, 270 2,396,550 7,542,360 1,359,170 12,420,350 1,980,210 6,488,610 7,542,360 (1,554,140) 106,450 5,187, 040 $ 19,750,530 Adopted Budget 2022/23 $ 921,520 6,375,720 (1,615,470) 106,450 4,106,330 9.894.550 1,338,940 3,081,000 9,601,070 1,362,120 15,383,130 2,260,460 9,456,720 9,601,070 (1,615,470) 106,450 5,468,450 $ 25,277,680 1.00 1.00 4.00 - - 0.60 1.00 1.00 0 PAGE 295 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Administrative Services — Performance Measures Equitable prosperity Providing and nurturing a Continuous Intentionally embracing for all 0 high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all � considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders Achieve Excellence in Procurement Award from the National Procurement Institute *Performance Measure data reported for Fiscal Years 2020/21, 2021/22, and 2022/23 reflects data for calendar years 2020, 2021, and 2022, respectively **Due to staffing shortages, Department was unable to apply for award Please see additional Performance Measures for Administrative Services in each of the following department sections: Finance Human Resources Innovation and Technology PAGE 296 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Administrative Services — Services to the Community PAGE 297 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Finance — Department Budget Summary Overview of Department The overall mission of the Finance Department is to provide excellent service to both our internal and external customers with the highest degree of reliability and timeliness, while maintaining appropriate financial control of City resources. The Finance Department is responsible for managing the financial operations of the City of Rancho Cucamonga and the Rancho Cucamonga Fire Protection District in accordance with generally accepted accounting principles, as well as applicable laws, regulations and City policies. The Department consists of five divisions to accomplish its mission: • Accounting and Financial Reporting: Comprised of the following sections: Accounts Payable, Accounts Receivable, Debt Management, Fixed Assets, General Ledger, and Payroll. In addition, this Division is responsible for preparing the City's annual financial report. • Budget Management: Responsible for coordinating the City's annual budget and monitoring each department's compliance with the annual budget. • Business Licensing: Responsible for the issuance and annual renewal of Business Licenses to all persons transacting and carrying on business within the City. This section also ensures compliance with the City's Transient Occupancy Tax (TOT) and Admissions Tax Ordinances which requires monthly reporting and remittances by the City's various hotels and businesses. • Revenue Management: The Revenue Management Division works with the City Treasurer and the Deputy City Treasurer, and it is responsible for daily cash management and investment of funds for the City of Rancho Cucamonga and the Rancho Cucamonga Fire Protection District. Other responsibilities of the Division include coordinating and managing business licensing, revenue collection, and cashiering functions for the City. • Special Districts: Responsible for placing special assessments for City parcels on the county tax rolls, tracking and paying debt service on the City's special obligations payable from the special assessments, and assisting with special district formations. FY 2022/23 Budget Highlights • In conjunction with DoIT, implement a new Enterprise Resource Planning (ERP) software system to replace the existing financial system to improve business processes and operational effectiveness by implementing industry best practices and automation of manual processes • Streamline current services in the Revenue Management and Special Districts Divisions by implementing available technologies through our bank (Remote Deposit) and current software providers • Implement various process improvements in the Business Licensing Division to reduce customer wait time and provide more readily available information for frequently asked questions • In conjunction with the Community Improvement Division, hire a new Community Improvement Officer that is shared between the Business Licensing and Community Improvement Divisions to assist with compliance work for both divisions PAGE 298 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Finance — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 2,439,882 $ 2,619,860 $ 2,933,980 Operations and Maintenance 46,534 65,480 74,050 Ca pita I Outlay - - - Cost Allocation (708,050) (708,050) (727,620) Debt Service - - - Transfer Out - - - Subtotal 1,778,366 1,977,290 2,280,410 Other Funds Personnel Services 354,083 452,620 460,830 Operations and Maintenance 2,216,697 2,699,810 2,576,260 Capital Outlay - - - Cost Allocation - - - Debt Service 111,944 2,549,280 11,320 Transfer Out 199,970 354,830 354,830 Su btota 1 2,882,694 6,056,540 3,403,240 All Funds Personnel Services 2,793,965 3,072,480 3,394,810 Operations and Maintenance 2,263,231 2,765,290 2,650,310 Capital Outlay - - - Cost Allocation (708,050) (708,050) (727,620) Debt Service 111,944 2,549,280 11,320 Transfer Out 199,970 354,830 354,830 Total Cost $ 4,661,060 $ 8,033,830 $ 5,683,650 Staffing Summary (Budgeted) Full-time Part-time Total Staffing 23.00 23.00 0.30 0.33 23.30 23.33 24.50 24.50 PAGE299 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Finance — Performance Measures Equitable prosperity O Providing and nurturing a, Continuous Intentionally embracing for all high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a �) Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders .. .. 0� e ��•� .,,. 1 Practice sound fiscal management by living within our ✓ ✓ ✓ ✓ ✓ means 2 Manage and protect the City's financial assets ✓ ✓ ✓ ✓ 3 Be accountable to our residents through transparent ✓ ✓ financial reporting 4 Effectively manage the City's investment portfolio ✓ ✓ ✓ ✓ Department Performance Measures Dept. Actual Actual Target .. • Achieve Government Finance Officers Association's (GFOA) Distinguished Budget 1, 2 & 3 Yes Yes Yes Presentation Award Achieve GFOA's Certificate of Excellence in Financial Reporting for the prior year's 1, 2 & 3 Yes Yes Yes Annual Comprehensive Financial Report Investment yield at market vs. benchmark ➢ City of Rancho Cucamonga -4.66% managed portfolio 3 & 4 .43% .79% ➢ Benchmark - ICE BofAML 1-5 Year 41% -4.61% 79% U.S. Treasury Index Percent of businesses paying license on or 2 74%* 83% 85% before expiration date - quarterly average Percent of special district parcels accurately 2 9956% 99.99% 99.97% submitted to the tax rolls *Percentage is lower due to the COVID-19 Pandemic PAGE 300 Finance Accounts Payable Accounts Receivable Cashiering Accounting and Financial Reporting 1!1 Fixed Assets General Ledger Payroll Prepare Annual Financial Report - Coordinate City's Annual Budget Management I.. Budget Business Licensing Generate Quarterly Budget Updates for City Council Iss d Renew Business Licenses Ensure Compliance with City's TOT and Admissions Tax Ordinances Daily Cash Management Investment of Excess Funds Revenue Management Ilk Investment Reporting Revenue Collection and Forecasting mmm�" Administer 37 Special Districts in the City Special Districts Manage Special District Formations CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Human Resources — Department Budget Summary Overview of Department The Human Resources Department oversees the City's Human Resources and Risk Management functions. The mission of the Human Resources Department is to recruit, develop, and retain a diverse, engaged, well -qualified and professional workforce that reflects the world -class standards of the community we serve, and to lead City Departments in positive employee relations, talent acquisition, succession planning, and employee MIA- engagement. The Human Resources Team provides a wide range of services to City staff in the areas of Total Compensation, Employee and Labor Relations, Training and Organizational Development, Talent Acquisition, Risk Management, Safety, Workers Compensation, and Employee Wellness. FY 2022/23 Budget Highlights • Focus on workplace safety initiatives to ensure our employee's safety and business continuity for the community • Focus on programs and services that enhance the 'Employee Experience" including the Baby on Board program, Take your Co -Worker to Work program, Annual Staff Development Day, RC Cares program, Remote Work policy, Dress For Your Work Day policy, HR2U, Annual New Employee Mixer, and Doggy Day Fair • Provide ongoing small group learning experiences including Brene Brown's Rising StrongT" and Daring GreatlyTM programs focused on communication, self-confidence and resiliency • Support and continue to participate in the City's REDI initiative. Foster a diverse, respectful, inclusive, valued, and equitable workforce • Resume employee wellness programs including "Know Your Numbers" campaign, Flu Shots, Biggest Loser Challenge, Annual Employee Health Fair, Peloton, Healthy Newsletters, and Lunch and Learn sessions • Continue utilization of TeleHealth services, an employee assistance program, which allows employees' access to mental health professionals using videoconferencing • Transition from a backward -looking performance evaluation system to a future focused professional development plan and ongoing coaching • Foster and facilitate employee development, organizational development and succession planning through innovative and cooperative programs • Continue to utilize NEOGOV's LEARN platform to assign and track staff certifications and training, and attendance of professional conferences • Continue transformational efforts towards a Business Partner business model • Use drivers of retention to focus on talent management • Continued communications with employees on COVID-19 and the important role they play on stopping the spread PAGE 302 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Human Resources — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 1,088,726 $ 1,080,330 $ 1,200,680 Operations and Maintenance 194,083 322,810 329,650 Capital Outlay - - - Cost Allocation (449,120) (507,950) (456,450) Debt Service - - - Transfer Out - - - Subtotal 833,689 895,190 1,073,880 Other Funds Personnel Services - - - Operations and Maintenance - - - Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Su btota I - - - All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) 1,088,726 194,083 (449,120) 1,080,330 322,810 (507,950) 1,200,680 329,650 (456,450) $ 833,689 $ 895,190 $ 1,073,880 Full-time 8.00 8.00 9.00 Pa rt-tim e - - - Total Staffing 8.00 8.00 9.00 PAGE 303 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Human Resources — Performance Measures Equitable prosperity O Providing and nurturing a, Continuous Intentionally embracing for all high quality of life for all 1W improvement 0 and anticipating the future eBuilding and preserving a �) Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders . ,. ..1170� a o��� ..,. 1 Recruit and retain a highly skilled workforce dedicated ✓ ✓ ✓ ✓ to public service 2 Enhance citywide training program ✓ ✓ ✓ ✓ 3 Enhance citywide safety program to reduce workers' ✓ ✓ ✓ ✓ compensation and risk liability claims Department Performance Measures Dept. Actual Actua I Target .. Number of recruitments ➢ Full-time 53* 146 156 ➢ Part-time 1 39* 114 125 ➢ Internal 9* 33 36 Number of new hires ➢ Full-time 26* 55 59 ➢ Part-time 1 26* 90 100 ➢ Full-time promotions 17* 10 12 ➢ Part-time promotions 2* 6 8 Average number of days from opening of recruitment to hire 1 159 123 120 Quality of hire Percentage of new hires and promotions 1 92% 90% 94% achieving a satisfactory appraisal at their first review Voluntary turnover rate 1 6% 12% 10% Employee participation in training programs 1, 2 & 3 93% 70%** 75%** *Numbers are significantly lower due to the COVID-19 Pandemic **Percentage is lower due to training program participation including part-time staff and volunteers, along with full-time staff PAGE 304 Human Resources Talent Management Benefits Management Policies and Procedures Employee Experience Organizational Development Labor Relations Risk Management r Employee Wellness Attract Develop/ Motivate 10. AK Reta i n Culture Diversity, Equity, and Inclusio Enhance Employee Lifecycle MOU/Negotiations Liability Workers Compensation Safety/Loss Control Insurance Physical and Psychological Programs and Services CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Innovation and Technology — Department Budget Summary Overview of Department The Department of Innovation and Technology facilitates the impactful use of technology across all City departments, allowing for increased efficiency, improved transparency, and overall enhanced service to the community. In 2021, Rancho Cucamonga was once again ranked among the top ten cities nationwide in our population category by Government Technology's Digital Cities Survey for our use, management, and imaginative application of DIGITAL technology to solve complex challenges and ensure the seamless operation of governance. The Department is comprised of five divisions including Systems and Network, Enterprise Applications, Geographic Information Services • (GIS), Operations, and Cybersecurity. GOV The Department's technology strategy covers four key areas: 1. Maintaining and securing current technology, including infrastructure, hardware, and applications. 2. Managing user experience with technology through training and continued quality improvement on existing platforms. 3. Continued planning for the evolution of technology lines and services. 4. Facilitating the innovative application of technology in business practices and service delivery to the community. FY 2022/23 Budget Highlights • Develop our workforce by providing opportunities for professional growth and building leadership skills to positively influence the future success of DoIT • Implementation of a 3-tiered backup system built on a combination of on -premises and cloud architecture to provide resiliency and improved disaster recovery • In conjunction with Finance and HR, implement a new Enterprise Resource Planning (ERP) software system to replace the existing financial system to improve business processes and operational effectiveness by implementing industry best practices and automation of manual processes • Continued addition of cybersecurity measures including implementation of a modern firewall, deployment of an enterprise digital password management solution, and an update of Information Technology policies to include the cybersecurity best practices, as well as applicable laws and regulations • Implementation of VMware NSX software security that will reduce the ability for malware to spread in our virtual server environment in the event one server is infected by limiting east/west network traffic among servers. This software also has an intrusion prevention feature that monitors communication and blocks it from well-known attack signatures • Upgrade of our citywide wireless infrastructure that has reached its end -of -life. The upgrade to Wi- Fi 6 will provide for increased speed and support of newer devices while enhancing security for the internal and public wireless network PAGE 306 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Innovation and Technology — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 2,895,673 $ 2,960,680 $ 3,387,980 Operations and Maintenance 2,670,681 3,135,660 3,513,490 Capital Outlay - - - Cost Allocation (1,897,320) (1,937,300) (2,043,580) Debt Service - - - Transfer Out - - - Subtotal 3,669,034 4,159, 040 4,857,890 Other Funds Personnel Services - - - Operations and Maintenance 1,449,846 283,570 4,969,510 Ca pita I Outlay 46,058 190,000 1,120, 000 Cost Allocation - - - Debt Service 47,428 527,340 527,330 Transfer Out - - - Subtotal 1,543,332 1,000,910 6,616,840 All Funds Personnel Services 2,895,673 2,960,680 3,387,980 Operations and Maintenance 4,120,527 3,419,230 8,483,000 Ca pita I Outlay 46,058 190,000 1,120, 000 Cost Allocation (1,897,320) (1,937,300) (2,043,580) Debt Service 47,428 527,340 527,330 Transfer Out - - - Total Cost $ 5,212,366 $ 5,159,950 $ 11,474,730 Staffing Summary (Budgeted) Full-time 24.00 25.00 25.00 Part-time 0.70 0.77 0.24 Total Staffing 24.70 25.77 25.24 PAGE 307 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Innovation and Technology — Performance Measures Equitable prosperity O Providing and nurturing a, Continuous Intentionally embracing for all high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a �) Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders 116 011,1111111 1 Oversee the Citywide information systems and ✓ infrastructure to improve efficiency and security 2 Provide excellent customer service to internal City technoloav users PerformanceDepartment Number of completed work orders .. 1 & 2 i 3,446 3,927 3,689 ➢ Hardware 799 1,101 950 ➢ Account management 584 634 609 ➢ Software -desktop 446 376 411 ➢ File management 41 51 46 ➢ Telephone 205 171 188 ➢ Software -enterprise 900 791 846 ➢ Network 116 117 117 ➢ Audio/video 91 112 102 ➢ Virus and malware 45 36 41 ➢ Internet 36 65 51 ➢ Other 183 473 328 PAGE 308 Innovation and Technology Applications Systems Geographic Information Services (GIS) Operations Cybersecurity Enterprise Application Management User Interface Development Data Hosting Solutions Network Security and Management Data Center Management Information Security Practices Spatial Data Visualization Business Intelligence Development Enterprise GIS Help Desk Requests End User Support Hardware Implementation Data Governance Security Education and Awareness Oversight and Reporting Security CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Economic and Community Development — Department Budget Summary Overview of Department The Economic and Community Development Group encompasses the activities of the Building and Safety, Engineering, Planning (including Economic Development), and Public Works Departments. The Department coordinates the activities, work products, and processes of these areas with the City Manager's Office and other City departments. In addition, the Group coordinates implementation of the City's Economic and Community Development goals and objectives and capital projects planning programs. FY 2022/23 Budget Highlights • Continue to provide support to the business community through the City's Economic Development liaisons and to partner with other agencies to provide business services such as workforce development, small business consultation, and education • Revise and implement the Economic Development Strategic Plan • Provide professional consulting services and deliver advice, assistance, and guidance relative to business -related issues through partnership with the Inland Empire Small Business Development Center (SBDC) • Deliver services of Building and Safety, Engineering, Planning, and Public Works under a common philosophy of innovation and excellent customer service • Provide effective coordination and monitoring of all Economic and Community Development programs and budgets that cross -over department lines • Coordinate, administer, and monitor Community Development Block Grant (CDBG) funds that promote decent, affordable housing and create jobs through the expansion and retention of businesses PAGE 310 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Economic and Community Development — Department Budget Summary Funds Summary Operating Budget Personnel Services Operations and Maintenance Ca pita I Outlay Cost Allocation Debt Service Transfer Out Subtotal Other Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal All Funds Personnel Services Operations and Maintenance Ca pita I Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full-time Part-time Total Staffing Adopted Adopted Actuals Budget Budget 2020/21 2021/22 2022/23 $ 393,944 $ 427,090 $ 946,640 297,776 459,380 514,090 691,720 886,470 1,460,730 1,713,433 247,450 39,546 - 1,752,979 247,450 910,220 910,220 393,944 427,090 946,640 2,011,209 706,830 1,424,310 39,546 - - $ 2,444,699 $ 1,133,920 $ 2,370,950 3.00 3.00 6.00 3.00 3.00 N PAGE 311 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Economic and Community Development — Performance Measures Please see Performance Measures for Economic and Community Development in each of the following department sections: Building and Safety Services Engineering Services Planning Public Works Services PAGE 312 Oversee Services of: Building and Safety Engineering Planning Public Works r Assist in Implementing City Economic and f Council's Goals Community Oversight of Key Capital Development Projects Foster Economic Development through Focused Programs that Promote the Quality of Life and Economic Health of the Community Housing Services CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Building and Safety Services — Department Budget Summary Overview of Department The Building and Safety Services Department, in partnership with the community: • Supports the community's construction projects through plan check, permit and inspection services to meet the requirements of building and construction codes, State mandated regulations and municipal codes • Works with other City departments to develop regulations and conditions for construction projects through the entitlement process • Coordinates and assists other City departments in managing building and structural capital improvement projects and enforcing accessibility regulations for City facilities • Works closely with the Police Department in illegal business activity bringing uses and structures within safe standards • Provide emergency response and damage assessment during and after disaster events Building and Safety Services enforces nationally recognized standards and construction codes as well as mandates from the State regulatory agencies, in matters pertinent to building construction, site development, and the permit process. In addition, Building and Safety Services also enforces compliance to codes as it relates to energy, accessibility laws, places of assembly, and housing requirements. Field inspections and safety assessments are performed by building/fire inspectors. In-house plan review staff manage and review all building and fire plans utilizing assistance of contract experts when necessary. The Department also assists the Community Improvement Division in evaluation and enforcement of substandard construction or property use. FY 2022/23 Budget Highlights • Further develop online services and communication with the public • Continue to integrate Building and Safety, Planning, and Engineering to create a seamless flow of information and process in Community Development • Re -align Public Service Technician staff within Community Development to better meet needs of the large and small projects, improving processing times, and streamlining issuance of permits • Community outreach programs producing informative videos regarding inspections, permits, code requirements, and various City information topics PAGE 314 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Building and Safety Services — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 1,639,828 $ 1,811,640 $ 2,320,180 Operations and Maintenance 79,069 99,690 102,010 Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 1,718,897 1,911,330 2,422,190 Other Funds Personnel Services - - - Operations and Maintenance 31,898 38,090 65,680 Capital Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 31,898 38,090 65,680 All Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full-time Part-time Total Staffing 1,639,828 110,967 1,811,640 2,320,180 137,780 167,690 $ 1,750,795 $ 1,949,420 $ 2,487,870 15.00 16.25 0.50 0.46 15.50 16.71 20.25 20.25 PAGE 315 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Building and Safety Services — Performance Measures Equitable prosperity Providing and nurturing a Continuous Intentionally embracing for all 0 high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a �) Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders Alignment with Core Values owl M..*+ 17 Enforce a series of nationally recognized standards and 1 construction codes as well as mandates from the State ✓ ✓ ✓ ✓ ✓ ✓ regulatory agencies, in matters pertinent to building construction, site development, and the permit process 2 Maintain a standard of excellent customer service ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ Create tutorial videos available to the public aimed at educating 3 the community about services, and explain how to use tools ✓ ✓ ✓ ✓ ✓ ✓ ✓ and systems necessary to navigate the permitting process 4 Utilize virtual methods of performing inspections and remote ✓ ✓ ✓ ✓ ✓ ✓ evaluations saving time for both the public and staff Develop a queuing system for the public lobby focused on 5 connecting staff with City Hall visitors in an expedient and ✓ ✓ ✓ ✓ ✓ ✓ ✓ v efficient manner Department Performance Measures * I .- I c Number of inspections performed 1 & 2 13,422 12,291 13,520 Percent of inspections completed virtually using various technologies such as drones, video, and 1, 2 & 4 12% 20% 25% photo imagery Complete projects submitted for initial plan check 1 & 2 96% 96% 100% within ten business days Number of permits issued 1 & 2 4,976 5,010 5,511 Process electrical, plumbing, and mechanical permits 1 & 2 100% 100% 100% not requiring plan submittals on the same day Process building, electrical, plumbing, and mechanical permits requiring plan submittals within 1 & 2 100% 98% 100% ten business days Achieve Department accreditation through the 1' 4 International Code Council becoming one of the top & 5' * * Yes* 1% of departments in the nation *Department seeking accreditation with International Code Council for the first time by the end of FY 2022/23. PAGE 316 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Building and Safety Services — Services to the Community PAGE 317 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Engineering Services — Department Budget Summary Overview of Department The Engineering Services Department in partnership with departments citywide strives to build a City where the infrastructure supports a community that is a great place to live, work, and play through strategic design, well planned maintenance, and fiscal and environmental sustainability. The department provides a number of services in support of building a world -class community. Among these are planning and implementation of capital improvements, development related services, traffic and transportation management, environmental programs, and utility services such as electric power, high-speed municipal broadband, and streetlight management. The department seeks to continue providing excellent service in these areas in service to the community. FY 2022/23 Budget Highlights Fiscal Year 2022/23 will prove to be another exciting year for the City's Engineering Services Department. We continue to move forward on a number of major projects and activities that will help to pave the way for the future of our community. Major construction projects such as the Etiwanda Grade Separation and the Advanced Traffic Management System (ATMS) projects seek to address community concerns about traffic capacity, Utility projects such as the Etiwanda Line Extension and the Resort development will provide the opportunity to service new residents and businesses with electricity and municipal broadband internet. Also, planning projects such as the reduction in organic waste, ADA Transition Plan, and Healthy RC Active Transportation Plan will help guide current and future infrastructure needs to better serve the needs of residents and businesses in our City. Some of the key projects and activities planned for this fiscal year include: • Design continues for the Etiwanda Grade Separation project with construction expected to begin in December 2022 • We are continuing to facilitate the development of large industrial projects on vacant parcels in our southeast industrial area as well as beginning to work with developers to implement the vision set out in our new General Plan • Continuation of the ATMS program with Phase 2, which will incorporate five additional corridors into our traffic management system • Completion of the ADA Transition Plan Update • Completion of our Local Road Safety Plan to identify opportunities for street safety improvements and for continued eligibility for federal HSIP grant funding • Preparation of the Healthy RC Active Transportation Infrastructure Assessment and Improvement Plan that will identify and prioritize pedestrian and bicycle infrastructure improvements and lay the foundation for future grant applications • Continued coordination with SBCTA to complete the design of the 6th Street Cycle Track with anticipated construction in Spring of 2023 • Development of plans to reduce organic waste and increase edible food recovery in compliance with SB1383 • Strategic expansion of the Rancho Municipal Broadband program to serve a larger number of businesses and residents in the City • Continue to provide reliable, green, and cost-effective power to more than 2,500 residential and business customers including new developments forthcoming at the Resort and the Southeast industrial area of the City PAGE 318 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Engineering Services — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 2,082,212 $ 2,426,700 $ 2,773,190 Operations and Maintenance 169,877 142,990 600,800 Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Su btota 1 2,252,089 2,569,690 3,373,990 Other Funds Personnel Services 4,633,292 4,726,690 4,720,970 Operations and Maintenance 12,363,856 13,231,570 16,753,580 Capital Outlay 16,661,303 33,741,860 82,305,500 Cost Allocation - - - Debt Service 442,007 937,300 934,100 Transfer Out 4,081,650 1,632,400 1,692,680 Subtotal 38,182,108 54,269,820 106,406,830 All Funds Personnel Services 6,715,504 7,153,390 7,494,160 Operations and Maintenance 12,533,733 13,374,560 17,354,380 Capital Outlay 16,661,303 33,741,860 82,305,500 Cost Allocation - - - Debt Service 442,007 937,300 934,100 Transfer Out 4,081,650 1,632,400 1,692,680 Total Cost $ 40,434,197 $ 56,839,510 $ 109,780,820 Staffing Summary (Budgeted) Full-time Pa rt-tim e Total Staffing 1 :1 35.80 36.50 0.72 37.22 38.50 0.72 39.22 PAGE319 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Engineering Services — Performance Measures Equitable prosperity Providing and nurturing a Continuous Intentionally embracing for all 0 high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders Alignment with City Council Core Values Partner with departments in an effort to build a City where the infrastructure supports a community that is a 1 great place to live, work, and play through strategic ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ design, well planned maintenance, and fiscal and environmental sustainabilit Strive to protect and conserve natural resources through 2 education, planning, waste reduction, recycling, and ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ollution orevention 3 Provide safe, reliable, and cost-effective fiber and ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ electric services to City customers Department Performance Measures Dept. Actual Actual Target .. Average Pavement Condition Index (PCI) 70 70 72 Pavement Condition Index is the standard of practice measure of effectiveness used to assess pavement., -Very Good (86-100 PCI) 1 -Good (70-85 PCI) -Fair (50-69 PCI) -Poor (30-49 PCI) - Vely Poor 0-29 PCI Number of permits issued 1 3,762 3,779 3,900** Number of inspections 1 4,222 4,854 4,400** Household Hazardous Waste Collection Facility 1 & 2 5,421* 6,354 6,672 participation Number of Rancho Fiber customers 1 1 & 3 1 308 480 1 730 *Number is significantly lower due to the COVID-19 Pandemic **Services are dependent on existing demand and economy PAGE 320 Engineering Services Land Development & Inspection Capital Project Management & Transportation Environmental Programs Rancho Cucamonga Municipal Utility Permit Processing Tract/Parcel Maps Public and Private Improvement Design Review Inspection Services Project Administration CIP Budget Implementation Traffic Signal Coordination Project Design Vehicle/Pedestrian Safety Integrated Waste Storm Water Household Hazardous Waste Billing/Payment Processing Program Administration Customer Outreach Clerical/Administration Budget/Finance Streetlight Management RC Fiber Program CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Planning — Department Budget Summary Overview of Department The Planning Department's primary responsibilities are developing and implementing comprehensive plans that reflect the goals and policies of the City; ensuring the long-term success of the community through effective management of the City's growth; conducting detailed analysis of all development proposals to verify consistency with the City's Goals and Policies; and working with other City Department's to build and maintain a high quality, balanced, and sustainable community for the Rancho Cucamonga residents, businesses, and visitors. FY 2022/23 Budget Highlights • Phase 2 Development Code Updates to make refinements to the new Code • Develop focused plans for specific areas of the City, such as Civic Center and Epicenter area • Partner with Public Works on an Urban Forest Master Plan • Partner with CSD on a Parks Master Plan • Continue evaluating regulations from the state regarding housing and other land use issues and evaluate if development standards need to be updated to reflect these changes • Develop a plan to address housing growth that meets our desire for high -quality development for the City • Implement a new customer service system for Community Development services to provide an excellent customer service experience • Invest in staff through training and innovation to reduce attrition and develop the Planning team to address development challenges as an infill city PAGE 322 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Planning — Department Budget Summary Adopted Adopted Actuals Budget Budget Funds Summary 2020/21 2021/22 2022/23 Operating Budget Personnel Services $ 1,378,285 $ 1,380,800 $ 1,862,370 Operations and Maintenance 294,696 616,180 344,730 Ca pita I Outlay - - - Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 1,672,981 1,996,980 2,207,100 Other Funds Personnel Services 272,478 270,730 163,340 Operations and Maintenance 650,254 423,030 426,130 Capital Outlay 1,209,228 1,532,370 926,480 Cost Allocation - - - Debt Service - - - Transfer Out - - - Subtotal 2,131,960 2,226,130 1,515,950 All Funds Personnel Services 1,650,763 1,651,530 2,025,710 Operations and Maintenance 944,950 1,039,210 770,860 Capital Outlay 1,209,228 1,532,370 926,480 Cost Allocation - - - Debt Service - - - Transfer Out - - - Total Cost $ 3,804,941 $ 4,223,110 $ 3,723,050 Staffing Summary (Budgeted) Full-time 11.00 11.00 13.00 Part-time - - 0.35 Total Staffing 11.00 11.00 13.35 PAGE 323 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Planning — Performance Measures i Equitable prosperity Providing and nurturing a Continuous Intentionally embracing for all 0 high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a �) Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders _T_IOI�ICI6101F"-1vw Developing and implementing comprehensive plans 1 that reflect the goals, policies, and General Plan of the ✓ ✓ ✓ ✓ ✓ City Number of Planning Applications submitted 1 500 461 461** Number of Plan Checks performed 1 3,792 3,828 3,500** Planning Counter visits 1 1,040* 1,576 1,700 Planning phone calls 1 7,359 6,030 6,000 Planning emails 1 1 1,636 1,856 1,500 *Number is significantly lower due to the COVID-19 Pandemic **Services are dependent on existing demand and economy PAGE 324 Planning Economic Development Public Information Land Use Entitlements Development Review Environmental Review (CEQA) Historic Preservation Community Development Block Grant (CDBG) CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Public Works Services — Department Budget Summary Overview of Department The Public Works Services Department's mission is to provide efficient stewardship of the City's public works infrastructure. The Department has 4 sections: Facilities: Serving 15 City facilities and 8 Fire District facilities; Parks and Landscape: Maintains 31 parks, Adult Sports Park and baseball stadium, 125 street front miles of landscape, and a comprehensive inventory of trees, paseos and trails; Street/Fleet/Storm Drain: Maintains 534 roadway miles, including 4,004 catch basins and 226 signalized intersections, and provides fleet maintenance for 181 vehicles and over 140 pieces of on and off -road equipment.; and Administration/Project Management: Manage departmental support services, contracts, safety and risk management, budget, and capital maintenance projects. FY 2022/23 Budget Highlights • Urban Forest Management Plan (UFMP) — The UFMP will provide staff with a long-term plan to mitigate future state mandates, drought, urban heat effects, and wildfires while creating a roadmap for the City's urban forest over the next 50 years. The UFMP will assist City staff with incorporating urban forest management best practices, including setting Greenhouse Gas (GHG) emission reduction goals, wildfire prevention, a long-term City tree canopy cover goal, and incorporate urban forest management best practices. • Water Conservation Projects — Multiple water conservation projects will be completed during the fiscal year, including drought tolerant landscape renovations in Landscape Maintenance Districts 2 and 4R and conceptual design work for drought tolerant landscape in Landscape Maintenance Districts 1 and 6R. • Family Resource Center Remodel — The Resource Center will be updated with a new energy efficient HVAC System, interior and exterior paint, new flooring, and an enhanced interior courtyard. • Other Projects o Traffic signal equipment replacements, including the replacement of 30+ year old cabinets at Milliken Ave. and Jersey Blvd. and Hermosa Ave. and Arrow Route o Civic Center HVAC Plant Replacement — Design work is underway, and construction will begin in FY 2022/23. The new plant will increase energy efficiency and reduce operational costs o Sidewalk Repair — Additional funds have been allocated to address a backlog of resident requests for sidewalk repairs throughout the City PAGE 326 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Public Works Services — Department Budget Summary Funds Summary Operating Budget Personnel Services Operations and Maintenance Ca pita I Outlay Cost Allocation Debt Service Transfer Out Subtotal Other Funds Personnel Services Operations and Maintenance Capital Outlay Cost Allocation Debt Service Transfer Out Subtotal All Funds Personnel Services Operations and Maintenance Ca pita I Outlay Cost Allocation Debt Service Transfer Out Total Cost Staffing Summary (Budgeted) Full-time Part-time Total Staffing Actua I s 2020/21 Adopted Budget 2021/22 Adopted Budget 2022/23 $ 4,942,480 $ 5,482,440 $ 5,994,780 5,066,053 6,115,190 7,501,620 226,984 300,000 600,000 (1,015,740) (1,015,740) (1,057,630) 9,219,777 10, 881, 890 13, 038, 770 4,375,969 5,006,210 5,082,800 10, 475, 483 10, 986, 990 11, 825, 340 734,896 3,312,870 4,090,140 17,907 142,570 142,570 737,210 777,670 702,300 16, 341, 465 20, 226, 310 21, 843,150 9,318,449 10,488, 650 11, 077, 580 15, 541, 536 17,102,180 19, 326, 960 961,880 3,612,870 4,690,140 (1,015,740) (1,015,740) (1,057,630) 17,907 142,570 142,570 737,210 777,670 702,300 $ 25,561,242 $ 31,108,200 $ 34,881,920 122.00 13.20 135.20 122.00 31.78 153.78 130.00 28.16 158.16 PAGE 327 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Public Works Services — Performance Measures Equitable prosperity Providing and nurturing a Continuous Intentionally embracing for all 0 high quality of life for all 1W improvement C and anticipating the future eBuilding and preserving a Promoting and enhancing a safe Actively seeking and respectfully family -oriented atmosphere v and healthy community for all E* considering all public input J*A Working together cooperatively and respectfully with each other, staff, and all stakeholders '�IOI�ICI^elvl��l Efficient stewardship of the City's infrastructure, 1 including all facilities, fleet, streets, storm drains, ✓ sidewalks, parks, landscaping, traffic signals, urban forest, and trails Department Performance Measures Dept. Actual Actual Target Average number of days to complete RC2GO requests RC2GO is a mobile application with a feature 1 2 3 1 that allows users to report graffiti, potholes, streetlight outages, and other issues in the community Number of potholes repaired 1 3,419 4,881 3,000 Number of square feet of graffiti removed 1 150,185 157,710 160,000 Number of square feet of asphalt 1 8,745 5,945 7,000 removed/replaced Number of square feet of asphalt overlays 1 15,570 8,024 10,000 Number of square feet of concrete sidewalk 16,358 15,578 17,000 removed/replaced (In -House) Number of square feet of concrete sidewalk 1 18,957 19,153 25,000 removed/replaced (Contracted) Number of linear feet of concrete curb and 1 571 722 800 gutter removed/replaced PAGE 328 Public Works Services Facilities Maintenance City Buildings Fire Stations Sports Lighting Urban Forestry Water Management Parks and Landscape parkways, Medians and Trails Maintenance,10 Park Facilities and Amenities Park Landscape and Sports Tu Traffic Signals and Si Lighting Street Sweeping Street Maintenance ; - t = Graffiti Removal Storm Drain Maintenance City Fleet Maintenance Concrete and Asphalt Clerical/Administration Safety/Training Administration Capital Projects ct Contracts Budget/Finance THIS PAGE INTENTIONALLY LEFT BLANK PAGE 330 RANCHO CUCAMONGA CALIFORNIA CAPITAL IMPROVEMENT PROGRAM PAGE 331 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 332 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Capital Improvement Program — Summary by Department The City's Capital Improvement Program (CIP) for Fiscal Year 2022/23 will provide needed infrastructure improvements city-wide. The CIP summarizes the projects planned for the upcoming fiscal year by Department. Following is the total budgeted by Department for Fiscal Year 2022/23: Animal Services $ 20,000 Community Services 5,480,020 Engineering Services 82,390,870 Fire District 14,650,520 Library Services 5,299,340 Police 463,300 Public Works Services 8,462,950 Total Capital Improvement Program 116,767,000 Some of the more significant capital improvement projects for each Department are discussed below. Animal Services projects include: • The Animal Center Office Reconfigure project will reconfigure the Animal Center offices to add more work spaces. Community Services projects include: • The Beryl Park East Inclusive Playground project will provide for the replacement of the existing playgrounds with themed, inclusive playground equipment. The City anticipates receiving reimbursable grant funds of approximately $286,750. • The Cultural Center -Courtyard Redesign project is intended to take a primarily passive, outdoor space with little shade or seating areas and redesign it to encourage greater pede strian access and use. Amenities will include shade and lighting as well as a permanent outdoor stage to facilitate outdoor events, concerts, library programming and rentals as well as improvements to spectator comfort. • The Quakes Scoreboard replacement will replace a failing scoreboard that has reached the end of its useful life and requires replacement. Engineering Services projects include: • The Advance Traffic Management System -Phase 2 project will install Closed Circuit Television (CCTV) cameras, video detection system (VDS), fiber optic cable and conduit, communication networking equipment, upgrade and integrate over 50 traffic signals into the Traffic Management Center (TMC) located at City Hall and implement traffic signal coordination timing. A Network Monitoring System will be purchased to help troubleshoot and maintain the traffic fiber network. Additional licenses will be purchased to add 39 CCTV cameras to the new IT/PD Video Monitoring System. Overall, this project will improve monitoring, retiming, and coordination of the City's traffic signal system. ■ The Day Creek Channel bike Trail project from Jack Benny Drive to Base Line Road will provide an ADA accessible paved pathway for pedestrians and bicyclists to enhance quality of life. PAGE 333 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Capital Improvement Program — Summary by Department • The Etiwanda Avenue East Side Widening project will involve street widening on the east side of Etiwanda Avenue including curb and gutter, sidewalk, streetlight, and utility relocation, as well as pavement rehabilitation. The project is intended to enhance pedestrian and vehicular safety. ■ The Etiwanda Avenue Grade Separation project from Whittram Avenue to Napa Street will provide an elevated four lane roadway crossing intended to improve safety and traffic circulation. ■ The Heritage Park Bridge Replacements project will replace the main drive, pedestrian and equestrian bridges that span the Demens Creek Channel, to the equestrian arenas, with one multi -use bridge at Heritage Community Park. • The Local Overlay Pavement Rehabilitation project is intended to restore the existing road surface at various locations to a substantially new condition, extending pavement life, use and rideability. Fire District projects include: • The Amethyst Avenue Fire Station 171 project will construct a replacement two-story fire station. Fire Station 171 is the oldest and smallest fire station in the City. The replacement station will continue to house an all-risk apparatus and crew that will work on a 24/7/365 day cycle. ■ The Fire District Town Center Station 178 project will result in a new two-story station that will be centrally located in an area of the city planned for high -density residential and large-scale office building developments. It will house an all-risk apparatus and crew that will work on a 24/7/365-day cycle. Library Services projects include: • The Paul A. Biane Library Second Story and Beyond Project will build out the second floor of the Paul A. Biane Library at Victoria Gardens. Second Story is envisioned as a interactive discovery space combined with traditional library services to create a new type of learning experience that will appeal to children and users of all ages. Police Department projects include: ■ The Automated License Plate Reader (ALPR) Cameras project will install ALPR camaras at three intersections throughout the City to help deter criminal activity in the City and to detect suspect and stolen vehicles. • The Police Station Operational and COVID-Related Lobby Improvements will reconfigure the lobby and front office area in the Police Department's Civic Center Station. The improvements are intended to improve efficiency, customer service, security, and circulation in these areas. Public Works Services projects include: • The Citywide Concrete Repair project is intended to repair sections of concrete sidewalks, curbs and gutters, and drive approaches damaged by tree roots, etc. in the public right of way. The project location is the Victoria Area, East of Haven to Deer Creek Area, South of the 210 Freeway and various locations. ■ The Civic Center HVAC Plant Replacement project will replace three 150-ton chillers and related pumps that have exceeded their expected service life. ■ The LMD 2-Paseo Lighting Retrofits project will replace existing paseo lighting with new energy efficient LED lighting. PAGE 334 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Capital Improvement Program — Summary by Department • The LMD 2 Water Conservation/Landscape Renovation project is a continuation of previous year's turf removals and replacement with drought tolerant landscaping to reduce water usage. ■ The LMD 4R Water Conservation/Landscape Renovation project is a continuation of previous year's turf removals and replacement with drought tolerant landscaping to reduce water usage. Note: Funds for these projects come from a variety of sources including development impact fees, State gas taxes, grant funds, and special assessments. These funds are non -General Fund revenues and typically are restricted in how they can be spent. The amounts budgeted will fluctuate annually. In addition to CIP project costs, future operational costs are identified in the CIP and will be included in the operational budget in future years, as appropriate. Details of the cost and funding source(s) for each project budgeted for Fiscal Year 2022/23 are included in the following pages. PAGE 335 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Capital Improvement Program — Detail by Department Department / Project Description Animal Services Animal Center Office Reconfigure Community Services Beryl Park East Inclusive Playground Citywide Parks & Recs Master Plan Cultural Center -Courtyard Redesign Etiwanda Creek Park Phase II Quakes Scoreboard Replacement Engineering Services 6th Street at BNSF Spur Crossing West of Etiwanda 6th Street Cycle Track Active Transportation/SRTS Program ADA Ramps at Various Locations ADA Transition Plan Improvement Program Advance Traffic Management System -Phase 2 Almond Street Extension Street Improvements Almond Trail Improvement Project Amethyst Fire Station 171 Fiber Extension Arbor Substation Exterior Design and Storage Improvements Banyan Street Pavement Rehabilitation Funding Source Amount Animal Center Impact Fee $ 20,000 Animal Services Total: 20,000 Park Improvement $ 286,750 Park Improvement (Grant Opportunity) 623,270 910,020 Park Improvement 300,000 Capital Reserve 3,120,000 Park Development 450,000 Park Improvement 700,000 Community Services Total: 5,480,020 Transportation 150,000 Municipal Utility 25,000 175,000 Citywide Infrastructure Impry 286,000 State Gas Tax 150,000 Measure I 2010-2040 355,000 Capital Reserve 150,000 Transportation 7,260,500 Citywide Infrastructure Impry 100,000 LMD #1 General City 272,000 Fiber Optic Network 10,000 Municipal Utility 300,000 Road Maint & Rehab Acct 700,000 Measure I 2010-2040 550,000 1,250,000 PAGE 336 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Capital Improvement Program — Detail by Department Department / Project Description Base Line Road Pavement Rehabilitation Project Day Creek Channel Bike Trail Etiwanda Avenue - East Side Widening Etiwanda Avenue Grade Separation Foothill Blvd: Grove Ave to San Bernardino Rd Local Overlay at Various Locations Local Slurry Seal Pavement Rehabilitation at Various Locations General Plan Implementation Heritage Park Bridge Replacements Hermosa Avenue from Foothill Blvd to Church Street Hermosa Avenue from Wilson to North City Limit Hermosa Avenue Street Widening/Arte Parking Highland Avenue Pavement Rehabilitation Project Lemon Avenue Pavement Rehabilitation Project Milliken Avenue Pavement Rehabilitation Project. RCMU EV Semi Truck and Car Charging Station Funding Source Amount Road Maint & Rehab Acct 900,000 Pedestrian Grant/Art 3 403,000 AB2766 Air Quality Grant Mgmt 217,000 620,000 Transportation 605,000 SB 1 - TCEP 62,350,000 Citywide Infrastructure Impry 240,000 State Gas Tax 2,800,000 Measure I 2010-2040 600,000 3,400,000 State Gas Tax 505,000 Capital Reserve 150,000 Fire Protection Capital Fund 600,000 PD 85 Capital Replacement Fund 459,870 1,059,870 State Gas Tax 562,500 State Gas Tax 550,000 Citywide Infrastructure Impry 370,000 State Gas Tax 40,000 Measure I 2010-2040 645,000 State Gas Tax 35,000 Municipal Utility 50,000 Engineering Services Total: 82,390,870 PAGE 337 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Capital Improvement Program — Detail by Department Department / Project Description Fire District Amethyst Avenue Fire Station 171 Morgan Ranch Improvements Station 173 ADA Improvements Station 173 Urban Park Station 174 ADA Improvements Town Center Station 178 Library Services Paul A. Biane Library -Second Story and Beyond Project Funding Source Amount Fire Protection Capital Fund 11,550,000 Fire Protection Capital Fund 300,000 Capital Reserve 20,000 320,000 Fire Protection Capital Fund 855,000 Fire Protection Capital Fund 125,000 Community Facilities Dist 85-1 855,000 Fire Protection Capital Fund 945,520 Fire District Total: 14,650,520 Library Capital Fund 1,899,340 Library Capital Fund (County Grant) 2,000,000 Federal Grants Fund 1,000,000 Capital Reserve 400,000 5,299,340 Library Services Total: 5,299,340 Police ALPR Cameras Law Enforcement Reserve 293,300 Police Station Operational and COVID-Related Lobby Improvements Police Impact Fee 170,000 Police Total: 463,300 Public Works Services Beryl Park East -Tennis Court LED Light Replacement LMD 1 Capital Replacement Fund 69,000 Citywide Concrete Repair General Fund 600,000 Citywide Infrastructure Impry 425,000 Measure I 2010-2040 100,000 1,125,000 Citywide HVAC & Lighting Controls Capital Reserve 150,000 Civic Center HVAC-Plant Replacement Capital Reserve 2,300,000 Civic Center Waterproofing Capital Reserve 150,000 Council Chamber- Carpet & Seating Replacement Facilities Capital Reserve 30,000 PAGE 338 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Capital Improvement Program — Detail by Department Department / Project Description Family Resource Center Remodel- Facilities Fleet Shop -Rental Space LMD 1-Drought Tolerant Landscaping -Project Scoping Phase LMD 2 Park Upgrades RIRE Grant LMD 2 Paseo Lighting Retrofits LMD 2-Water Conservation/Landscape Renovation LMD 4R-Water Conservation/Landscape Renovation LMD 6-Drought Tolerant Landscaping -Project Scoping Phase Red Hill Park -Solar Pathway Lighting Traffic Signal Battery Backup System Replacement Traffic Signal Modification Funding Source Amount Capital Reserve 775,000 Capital Reserve 300,000 LMD 1 Capital Replacement Fund 50,000 LMD #2 Victoria 250,000 LMD #2 Victoria 250,000 LMD #2 Victoria 1,586,450 LMD #4R Terra Vista 700,000 LMD #6R Caryn Community 50,000 PD 85 Capital Replacement Fund 200,000 Equip/Vehicle Replacement 150,000 State Gas Tax 127,500 277,500 State Gas Tax 200,000 Public Works Services Total: 8,462,950 Total Capital Improvement Projects: $ 116,767,000 PAGE 339 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Capital Improvement Program — Annual Operating Costs/(Savings) CategoryExpenditure Description Community Service= Beryl Park East Inclusive Playground y Operations and Maintenance $ 2,500 $ 2,500 $ 2,500 $ 2,500 ► Annual maintenance for new equipment Cultural Center Courtyard Redesign Personnel Services - 30,000 30,000 30,000 ► Additional staff for pop up performances Operations and Maintenance - 50,000 50,000 50,000 ► Rental equipment, marketing, and supplies Community Services Total $ 2,500 $ 82,500 $ 82,500 $ 82,500 Engineering Services 6th Street Cycle Track Operations and Maintenance $ - $ 7,500 $ 7,500 $ 7,500 ► Additional street sweeping and landscaping material replacement Almond Street Extension Street Improvements Personnel Services - 500 500 500 ► Additional administrative costs Operations and Maintenance - 960 960 960 ► Additional street sweeping Heritage Park Bridge Replacements Operations and Maintenance - (1,500) (1,500) (1,500) ► Reduction in maintaining former bridge structures Engineering Total $ - $ 7,460 $ 7,460 $ 7,460 Town Center Station 178 Personnel Services $ 1,240,940 $ 2,116,500 $ 2,116,500 $ 2,116,500 ► Salary and benefits for additional staff Operations and Maintenance - 50,000 50,000 50,000 ► Station and crew expenses Fire District Total $1,240,940 $2,166,500 $2,166,500 $2,166,500 PAGE 340 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Capital Improvement Program — Annual Operating Costs/(Savings) Library Paul A. Biane Library -Second Story and Beyond® Project Personnel Services $ 273,260 $ 648,380 $ 724,150 $ 749,410 ► Management and operation of space, programming, rentals, and maintenance Operations and Maintenance 12,760 180,000 383,090 402,250 ► Expenses related to programming, maintenance, rentals, ticketing, and marketing Library Services Total $ 286,020 $ 828,380 $1,107,240 $1,151,660 Automated License Plate Reader (ALPR) Cameras Operations and Maintenance $ 2,700 $ 5,471 $ 5,471 $ 5,471 ► Replacement of SIM Cards Police Total $ 2,700 $ 5,471 $ 5,471 $ 5,471 Grand Total $ .0 $3,090,311 PAGE 341 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 342 RANCHO CUCAMONGA CALIFORNIA APPENDIX PAGE 343 THIS PAGE INTENTIONALLY LEFT BLANK PAGE 344 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies BUDGETING POLICY ■ The City will adopt an annual budget for the fiscal year beginning July 1 no later than June 30 of the same year. ■ The adopted budget will be balanced with current year operating expenditures fully funded by current year revenues and available fund balance. • Fund balance reserves of the Operating Budget will be used only for non -recurring expenditures such as capital projects and not for on -going operations, with the exception of the Reserve for Changes in Economic Circumstances. The usage of that specific reserve is governed by the City's Fund Balance Policy. • The City Manager is authorized to implement programs as approved in the adopted budget. ■ The City Manager may transfer appropriations between divisions, projects and programs within the same department and fund in order to implement the adopted budget. ■ Quarterly budget reports will be presented to the City Council to provide information on the status of the City's financial condition. CAPITAL IMPROVEMENT POLICY • Capital projects involve the purchase or construction of major fixed assets such as land, building or permanent improvements including additions, replacements and major alterations having a life expectancy of more than one year and costing $5,000 or more. • Capital projects are funded by a variety of sources including Special Funds (such as developer impact fees and grants), Enterprise Funds, and Special Districts. These funds are non -General Fund revenues and typically are restricted in how they can be spent. Prior to its inclusion in the annual budget, a determination must be made that the project is an appropriate use of the funds and that there is sufficient fund balance. • The City will identify the estimated costs and potential funding sources for each capital project prior to its submittal to the City County for approval. ■ The City will coordinate the development of the Five -Year Capital Improvement Program (CIP) with the development of the annual Operating Budget. REVENUE POLICY Recurring revenue growth (inflation) will be used to pay for recurring expenditures. Recurring expenditure increases should not be approved which exceed recurring revenue growth, unless the current economic climate has triggered the use of the Changes in Economic Circumstances Reserve. Any new or expanded programs will be required to identify new funding sources and/or offsetting reductions in expenditures. In addition: • The City shall use a conservative approach in projecting revenues. • One-time revenues may be used for one-time expenditures. • The City shall update its user fees and charges periodically to recover costs of providing that service for which a fee is charged. PAGE 345 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies PURCHASING POLICY Purchasing Limits: Less than $5,000 $5,001 to $20,000 $20,001 up to $50,000 More than $50,000 Public Works Bids: Up to $45,000 Up to $175,000 $175,000 and over Contract Signing Limits: $50,000 or less $75,000 or less $100,000 or less Public Works Contracts: $175,000 or less $175,001 or more No bid necessary, may use P-Card Purchase order required for vendor of choice; comparative shopping is strongly advised Request for Quote (RFQ) required with three (3) viable bids Formal bid Force account Informal bids Formal advertisement City Manager will have full discretion on designating below his/her authority. Staff signature authority limits will be updated and reviewed on an annual basis. Assistant City Manager and Deputy City Managers City Manager City Manager City Council PAGE 346 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies FUND BALANCE/RESERVE POLICY Adequate fund balance, or reserve, levels are a necessary component of the City's overall financial management strategy. It is the responsibility of the City Council to maintain a sufficient level of reserve funds to provide for the orderly provision of services to the citizens of the City of Rancho Cucamonga. The City Council has the authority to decide the circumstances under which the reserves can be used. The City Manager and the Finance Director may, from time to time, make recommendations as to the level of reserve funds necessary for prudent fiscal management. Reserve levels shall be reviewed at least annually during the budget process to ensure that they are consistent with the conditions faced by the City. Fund balance is essentially the difference between the assets and liabilities reported in a governmental fund. There are five separate components of fund balance, each of which identifies the extent to which the City/Fire District is bound to honor constraints on the specific purposes for which amounts can be spent. • Nonspendable fund balance (inherently nonspendable) • Restricted fund balance (externally enforceable limitations on use) • Committed fund balance (self-imposed limitations on use) • Assigned fund balance (limitation resulting from intended use) • Unassigned fund balance (residual net resources) The first two components listed above are not addressed in this policy due to the nature of their restrictions. An example of nonspendable fund balance is inventory. Restricted fund balance is either imposed by law or constrained by grantors, contributors, or laws or regulations of other governments. This policy is focused on financial reporting of unrestricted fund balance, or the last three components listed above. These three components are further defined below. Committed Fund Balance The City Council (which also acts as the Board of Directors for the Rancho Cucamonga Fire Protection District), as the City's highest level of decision -making authority, may commit fund balance for specific purposes pursuant to constraints imposed by formal actions taken, such as an ordinance or resolution. These committed amounts cannot be used for any other purpose unless the City Council/Fire Board removes or changes the specified use through the same type of formal action taken to establish the commitment. City Council/Fire Board action to commit fund balance needs to occur within the fiscal reporting period; however, the amount can be determined subsequently. ■ Changes in Economic Circumstances The City's General Fund balance committed for changes in economic circumstances is established at a goal of a nine -month reserve, or 75% of the City General Fund operating budget for the upcoming fiscal year. The Fire District's fund balance committed for changes in economic circumstances is established at a goal of a nine -month reserve, or 75% of the Fire District's operating budget for the upcoming fiscal year. The specific uses of this commitment are 1) the declaration of a state or federal state of emergency or a local emergency as defined in Rancho Cucamonga Municipal Code Section 2.36.020; or 2) a change in economic circumstances in a given fiscal year that results in revenues to the City/Fire District being insufficient to cover expenditures for one or more fiscal years. PAGE 347 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies The City Council/Fire Board may, by the affirming vote of four members, change the amount of this commitment and/or the specific uses of these monies. ■ City Facilities' Capital Repair The City's General Fund balance committed for City facilities' capital repair is established at a minimum goal of 50% of capital assets value comprised of construction in progress (excluding infrastructure), building improvements, and improvements other than building for governmental activities, excluding assets owned by the Rancho Cucamonga Fire Protection District. ■ Fire District Facilities Capital Repair The Fire District's fund balance committed for the Fire District facilities capital repair is hereby committed to a minimum goal of 50% of capital assets value comprised of construction in progress (excluding infrastructure), building improvements, and improvements other than building for public safety -fire activities. ■ Working Capital The City's General Fund balance committed for Working Capital is established at a goal of a minimum of 5% of the City's General Fund operating budget for the upcoming fiscal year. The Fire District's fund balance committed for Working Capital is established at a goal of a minimum of 50% of the District's operating budget for the upcoming fiscal year. • Self -Insurance The City's General Fund balance and the Fire District's fund balance committed for payment of Worker's Compensation, General Liability, and Employment Practices Liability claims is established at a minimum goal of eight times the City's and the District's total yearly SIRS for all types of insurance coverage. • PASIS Worker's Compensation Tail Claims The Fire District's fund balance committed for payment of outstanding Worker's Compensation claims remaining after the District's withdrawal from PASIS is established at a goal equal to the most recent fiscal year end Claims Cost Detail Report from the District's third -party administrator plus 15%. ■ Employee Leave Payouts The City's General Fund balance and the Fire District's fund balance committed for employee leave payouts as valued in accordance with the City's labor contracts as of the last day of the fiscal year, including applicable fringe benefits (Medicare) and the annual allocation from the City's Cost Allocation Plan (City only). • Vehicle and Equipment Replacement The Fire District's fund balance committed for the replacement of fire safety vehicles and equipment as determined based on the District's replacement criteria is established at a minimum goal of 50% of District vehicle and equipment replacement value. PAGE 348 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies ■ Law Enforcement The City's General Fund balance committed for public safety purposes, including operations, equipment, capital outlay, capital facilities, personnel, and booking fees. The funding goal for this reserve is the equivalent of 100% of the most recently approved Schedule A from the San Bernardino County Sheriffs Department. • Economic Development Strategic Reserve The City's General Fund balance committed for the acquisition and development of key properties to promote economic development that will benefit the City as a whole and, potentially, generate ongoing revenues to the City whenever feasible through negotiated agreements with third parties (including but not limited to land leases or public -private partnerships). Establishment of this reserve is a City Council goal, established in the spring of 2021. The funding goal for this reserve is the equivalent of the current value of a 10-acre mixed -use site on Foothill Boulevard as of January 1 of each year. ■ Seasonal Weather Emergency Reserve The City's General Fund balance committed for unanticipated costs incurred due to damage resulting from severe weather emergencies such as wind, flood, fire, extreme heat, extreme cold, and other forces of nature. The reserve will provide funding for these costs without impacting the City's operating budget and will be appropriated by the City Council on an as needed basis when extreme seasonal weather emergencies occur. • Community Benefit Projects A portion of the City's General Fund balance, received from projects that include a development agreement, which is committed for addressing projects' expected impacts on affordable housing demand, future greenhouse gas emissions, fire protection services, electric vehicle charging, reduction in vehicle miles traveled, pedestrian safety improvements, carbon capture, alternative energy production, noise reduction, environmental justice, and related impacts typically associated with, but not limited to, large warehouse, industrial, and commercial developments. • Public Safety Personnel Affordable Housing A portion of the Fire District's fund balance committed to provide additional funding to match the City's contributions to help with the creation of affordable for -sale housing for public safety personnel including but not limited to Fire District employees. Funding may be used for silent seconds, closing costs, assistance with obtaining financing, or to help buy down the cost of design and construction of single-family housing units. The funding goal for this reserve is established as the value of the affordability gap to construct 50 housing units that are affordable at the 60% California Tax Credit Allocation Committee (TCAC) median income with a 4% tax credit scenario per unit, or $192,600 per unit, for a total funding goal of $9,630,000. The affordability gap was determined as part of the Non - Residential Linkage Fee Nexus Study dated October 5, 2021, prepared by Keyser Marston Associates, Inc. PAGE 349 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies Assigned Fund Balance Amounts that are constrained by the City/Fire District's intentto be used for specific purposes, but are neither restricted nor committed, should be reported as assigned fund balance. This policy hereby delegates the authority to assign amounts to be used for specific purposes to the City Manager and/or Finance Director for the purpose of reporting these amounts in the annual financial statements. The following are a few non-exclusive examples of assigned fund balance. ■ Economic and Community Development Special Services The City's General Fund balance assigned for contracts, special services, or projects associated with Economic and Community Development (ECD) special projects or ECD initiatives/Council goals (such as economic strategy and Development Code contract services) as well as a one-year value of staffing costs for Planning, Building and Safety, and Engineering (not including capital and project management). ■ Habitat Mitigation and Sphere of Influence Issues This reserve provides for ancillary costs related to annexation of the sphere area, including mitigation issues and legal challenges. Another area covered by this reserve is the creation of a multi -species habitat conservation plan as well as acquisition of habitat conservation land. • Community Services Programs -Recreation The City's General Fund balance assigned for non -recurring costs to support community services programs, including a wide variety of classes, special events, and recreational activities sponsored by the Community Services Department. The initial funding of this reserve resulted from the combining of the Department's recreational and community activities that were accounted for in a separate Special Fund into the General Fund effective with the Fiscal Year 2020/21 Budget. The fund balance remaining in the Recreation Services Fund as of June 30, 2020 was closed out to the City's General Fund. • Community Services Programs -Cultural Arts The City's General Fund balance assigned for non -recurring costs to support community services programs, including a wide variety of classes, theatrical performances, and cultural activities sponsored by the Community Services Department. The initial funding of this reserve resulted from the combining of the Department's cultural and theatrical activities that were accounted for in a separate Special Fund into the General Fund effective with the Fiscal Year 2020/21 Budget. The fund balance remaining in the Victoria Gardens Cultural Center Fund as of June 30, 2020 was closed out to the City's General Fund. PAGE 350 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies Unassigned Fund Balance These are residual positive net resources of the General Fund and Fire District funds in excess of what can properly be classified in one of the other four categories. Fund Balance Classification The accounting policies of the City/Fire District consider restricted fund balance to have been spent first when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, the City/Fire District considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts. This policy is in place to provide a measure of protection for the City/Fire District against unforeseen circumstances and to comply with GASB Statement No. 54. No other policy or procedure supersedes the authority and provisions of this policy. PAGE 351 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies INVESTMENT POLICY 1.0 INTRODUCTION This Statement of Investment Policy ('Policy") provides guidelines for the prudent investment of the City of Rancho Cucamonga's ('City") idle cash and outlines the policies essential to ensuring the safety and financial strength of the City's investment portfolio. This Policy is based on the principles of prudent money management and conforms to all federal, state, and local laws governing the investment of public funds. The goal of this Policy is to enhance the economic status of the City by protecting its pooled cash and to invest public funds to: 1. Meet the daily cash flow needs of the City; 2. Comply with all laws of the State of California regarding investment of public funds; and 3. Achieve a reasonable rate of return while minimizing the potential for capital losses arising from market changes or issuer default. 2.0 SCOPE This Policy applies to the investment activities of all funds of the City. These funds are accounted for in the City's Annual Comprehensive Financial Report (ACFR) and include: General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds, Proprietary Funds, as well as Agency Funds and a Private -Purpose Trust Fund. Bond proceeds shall be invested in accordance with the requirements and restrictions outlined in bond documents as approved by the City Council. If the bond documents are silent as to the permitted investments, the bond proceeds will be invested in the securities permitted by this Policy. Notwithstanding the other provisions of this Policy, the percentage limitations listed elsewhere in this Policy do not apply to bond proceeds. 3.0 DELEGATION OF AUTHORITY The City Council, as permitted under California Government Code §53607, delegates the responsibility to manage the City's investment portfolio to the City Treasurer for a period of one-year, unless revoked. Subject to review, the City Council may renew the delegation of authority each year. The City Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials, and their procedures, in the absence of the City Treasurer. Pursuant to Government Code §1190, the City Treasurer appoints the Deputy City Manager/Administrative Services to act as Deputy Treasurer with responsibility to manage the City's investment portfolio on a daily basis. The City Treasurer/Deputy Treasurer will maintain on file a written authorization designating those individuals to whom daily investment activities, such as carrying out the City Treasurer's/Deputy Treasurer's investment instructions, confirming treasury transactions, and other routine activities, have been delegated. PAGE 352 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies As authorized by the City Council, the City may also utilize the services of an independent investment advisor to assist with the investment program under the supervision of the City Treasurer/Deputy Treasurer. The investment advisor shall follow this Policy and such other written instructions as are provided by the City. The investment advisor shall never take possession of the City's funds or assets. 4.0 PRUDENCE All persons authorized to make investment decisions on behalf of the City are trustees and therefore fiduciaries subject to the prudent investor standard, as described in Government Code section 53600.3 which states: When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. The City Treasurer/Deputy Treasurer and authorized persons acting in accordance with this Policy and the "prudent investor" standard and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments, whenever possible. 5.0 OBJECTIVE The objective of the investment portfolio is to meet the short- and long-term cash flow demands of the City. To achieve this objective, the portfolio will be structured to provide safety of principal and liquidity, while then providing a reasonable return on investments. The authority governing investments for municipal governments is set forth in Government Code Sections 53600 et seq. City strategy has been to limit investments more stringently than required under state law. The primary objectives of investment activities, in order of priority are: 1. Safety - Safety and risk associated with an investment refers to the potential loss of principal, interest, or combination thereof. The City only invests in those instruments that are considered safe. Each investment transaction shall be undertaken in a manner that seeks to ensure, whenever possible, that all capital losses are avoided, whether from securities default, broker/dealer default, or erosion of market value. The City shall seek to preserve principal by mitigating two types of risk: credit risk and market risk. • Credit risk, defined as the risk of loss due to failure of the issuer of a security, shall be mitigated by investing in only very safe securities and by diversifying the investment portfolio so that the failure of any one issuer would not unduly harm the City's cash flow. • Market risk, defined as the risk of market value fluctuations due to overall changes in the general level of interest rates, shall be mitigated by structuring the portfolio to align with the City's anticipated cash flow needs. It is explicitly recognized, however, that in a PAGE 353 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies diversified portfolio, occasional measured losses may occur and must be considered within the context of overall investment return and liquidity needs. 2. Liquidity - Liquidity is an important investment quality especially when the need for unexpected funds occasionally occurs. The City's investment portfolio will remain sufficiently liquid to enable the City to meet operating requirements that might be reasonably anticipated. 3. Yield - The City's investment portfolio shall be designed with the objective of attaining a reasonable market rate of return throughout budgetary and economic cycles, commensurate with the City's investment risk constraints as long as it does not diminish the objectives of Safety and Liquidity. 6.0 ETHICS AND CONFLICTS OF INTEREST The City Treasurer/Deputy Treasurer and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officers shall disclose any material financial interest in financial institutions that conduct business with the City, and they shall further disclose any personal financial/investment positions that could be affected by the performance of the City's operations and functions or by the management of the City's investment program. The Treasurer/Deputy Treasurer and investment employees are required to file annual disclosure statements as required by the Fair Political Practices Commission (FPPC). 7.0 AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS The City Treasurer/Deputy Treasurer shall only execute investment transactions with those direct issuers authorized by this Policy (LAIF, LGIPs, money market funds, and banks). All other investment transactions will be conducted through the City's investment advisor who will maintain their own list of approved issuers, brokers/dealers, and financial institutions with which to conduct transactions on the City's behalf. 8.0 AUTHORIZED AND SUITABLE INVESTMENTS The City is further governed by California Government Code Sections 53600 et. seq. to invest in specific types of securities. The City has further limited the types of securities in which it may invest. In the event an apparent discrepancy is found between this Policy and the Government Code, the more restrictive parameters will take precedence. Percentage holding limits listed in this Policy apply at the time the security is purchased. Credit ratings, where shown, specify the minimum credit rating category required at purchase. In the event a security held by the City is subject to a credit rating change that brings it below the minimum credit ratings specified in this Policy, the City Treasurer/Deputy Treasurer should notify the City Council of the change in the next monthly investment report. The course of action to be followed will then be decided on a case -by -case basis, considering such factors as the reason for the change, prognosis for recovery or further rate drops, and the market price of the security. Any security not listed in Section 8.0 is not a valid investment for the City. The concise list of approved securities is as follows: PAGE 354 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies • United States Treasury Securities: United States Treasury Bills, Bonds, and Notes or those instruments for which the full faith and credit of the United States are pledged for payment of principal and interest. There is no limit on the percentage of the portfolio that can be invested in this category. • United States Federal Agencies: Obligations issued by Federal Agencies or United States government -sponsored enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government -sponsored enterprises. There is no limit on the percentage of the portfolio that can be invested in this category. • Supranational Securities: United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter -American Development Bank. The maximum remaining maturity for supranational obligations must be five years or less, and they must be eligible for purchase and sale within the United States. These investments must be rated in a rating category of "AA" or better by a NRSRO. There is a 30% limit on the percentage of the portfolio that can be invested in this category. The maximum remaining maturity of any investment in this category shall not exceed five -years • Municipals Notes or Bonds: Registered state warrants or treasury notes or bonds of this state, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the state or by a department, board, agency, or authority of the state. Registered treasury notes or bonds of any of the other 49 states in addition to California, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California. Bonds, notes, warrants, or other evidences of indebtedness of a local agency within this state, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the local agency, or by a department, board, agency, or authority of the local agency. Purchases are limited to securities rated in a rating category of "A" (long-term) or "A-1" (short-term) or their equivalents or better by a Nationally Recognized Statistical Rating Organization ("NRSRO"). (The minimum rating shall apply to any issuer, irrespective of any credit enhancement). There is a 30% limit on the percentage of the portfolio that can be invested in this category. • Negotiable Certificates of Deposit: Negotiable certificates of deposit issued by a nationally or state -chartered bank, a savings association or a federal association, a state or federal credit union, or by a federally licensed or state -licensed branch of a foreign bank. Purchases are limited to securities rated in a rating category of "A" (long-term) or "A-1" (short-term) or their equivalents or better by an NRSRO. PAGE 355 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies There is a 30% limit on the percentage of the portfolio that can be invested in this category. • Asset -Backed Securities: A mortgage passthrough security, collateralized mortgage obligation, mortgage -backed or other pay -through bond, equipment lease -backed certificate, consumer receivable passthrough certificate, or consumer receivable -backed bond. Securities shall be rated in a rating category of "AV or its equivalent or better by an NRSRO. There is a 20% limit on the percentage of the portfolio that can be invested in this category. The maximum remaining maturity of any investment in this category shall not exceed five -years. • Medium -Term Notes: Medium -Term Notes are defined as all corporate and depository institution debt securities. They must be issued by corporations organized and operating within the United States. Notes eligible for investment shall be rated in a rating category of "A" or its equivalent or better by an NRSRO. There is a 30% limit on the percentage of the portfolio that can be invested in this category. The maximum remaining maturity of any Investment in this category shall not exceed five -years • Bankers' Acceptances: Bankers' acceptances, otherwise known as bills of exchange or time drafts, that are drawn on and accepted by a commercial bank. Purchases are limited to issuers that have short-term debt rated in a rating category of "A-1" or its equivalent or higher by an NRSRO. There is a 40% limit on the percentage of the portfolio that can be invested in this category. The maximum maturity shall not exceed 180 days. • Commercial Paper: Must be of "prime" quality of the highest ranking or of the highest letter and number rating as provided for by an NRSRO. The entity that issues the commercial paper shall meet all the following conditions: (i) is organized and operating in the United States as a general corporation, (ii) has total assets in excess of five hundred million dollars ($500,000,000), and (iii) has debt other than commercial paper, if any, that is rated in a rating category of "A" or its equivalent or higher by an NRSRO. There is a 40% limit on the percentage of the portfolio that can be invested in this category. (The limit is 25% for agencies that have less than $100 million of in vestment assets). The maximum maturity shall not exceed 270 days. • Repurchase Agreements (Repos): An executed Master Repurchase Agreement is required between the City and the broker dealer or financial Institution. The market value of securities that underlies a repurchase agreement shall be valued at 102 percent or greater of the funds borrowed against those securities and the value shall be adjusted no less than quarterly. Collateral is restricted to U.S. Treasury and Federal Agency securities. There is a 20% limit on the percentage of the portfolio that can be invested in this category. The maximum maturity of any in vestment in this category shall not exceed one year. PAGE 356 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies • State of California Local Agency Investment Fund (LAIF): The Local Agency Investment Fund (LAIF) is a State of California managed investment pool established by the State Treasurer for the benefit of local agencies. There is no limit on the percentage of the portfolio that can be invested in this category. The maximum investment in LAIF accounts is dependent upon limits established under the Local Agency Investment Fund guidelines and not Government Code. • Joint Powers Authority (JPA) Investment Pool: Shares of beneficial interest issued by a joint powers authority organized pursuant to Section 6509.7 that invests in the securities and obligations authorized in Government Code. Whenever the City has any funds invested in a LGIP, the City Treasurer/Deputy Treasurer shall maintain on file a copy of the LGIP's current information statement and periodically review the LGIP's investments. There is no limit on the percentage of the portfolio that can be invested in this category. • Money Market Funds ("MMF"): Government Money Market Funds meeting either of the following criteria: (A) Attained the highest ranking or the highest letter and numerical rating provided by not less than two NRSROs, or (B) Retained an investment advisor with not less than five years' experience and registered or exempt from registration with the SEC, with assets under management in excess of five hundred million dollars ($500,000,000). Whenever the City has any funds invested in an MMF, the City Treasurer/Deputy Treasurer shall maintain on file a copy of the MMF's current information statement. A maximum of 20% of the City's portfolio may be invested in this category. There is a 20 % limit on the percentage of the portfolio that can be invested in this category. • Bank Deposits: FDIC insured or collateralized demand deposit accounts, savings accounts, market rate accounts, certificates of deposits and other types of bank deposits in financial institutions located in California. The amount on deposit in any financial institution shall not exceed the shareholder's equity. To be eligible to receive City deposits, the financial institution must have received a minimum overall satisfactory rating, under the Community Redevelopment Act, for meeting the credit needs of California Communities in its most recent evaluation. Bank deposits are required to be collateralized as specified under Government Code Section 53630 et seq. The City Treasurer/Deputy Treasurer, at his/her discretion, may waive the collateralization requirements for any portion that is covered by federal deposit insurance. The City shall have a signed agreement with any depository accepting City funds per Government Code Section 53649. There is no limit on the percentage of the portfolio that may be invested in this category. There is no limit on the percentage of the portfolio that can be invested in this category. However, a maximum of 10 percent of the portfolio may be invested in time deposits. 9.0 PROHIBITED INVESTMENTS Any security type or structure not specifically approved by this policy is hereby specifically prohibited. Security types which are thereby prohibited include, but are not limited to, inverse floaters, derivatives, range notes, interest only strips that are derived from a pool of mortgages, or in any investment that could result in zero interest accrual if held to maturity. PAGE 357 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies 10.0 REVIEW OF INVESTMENT PORTFOLIO The securities held by the City must be in compliance with Section 8.0 "Authorized and Suitable Investments" at the time of purchase. If, subsequent to the date of purchase, a security is determined to be no longer in compliance with Section 8.0, the City Treasurer/Deputy Treasurer shall report the non- compliant security to the City Council and shall include a disclosure in the monthly Investment Report if the security is held at the date the report is prepared. The City's external, independent auditors perform an annual review of the City's Investment Policy, investment process, and related internal controls. The annual review process is performed as part of the City's annual external financial audit. 11.0 INVESTMENT POOLS The Local Agency Investment Fund (LAIF) is a voluntary investment alternative for California's local governments and special districts authorized by the California Government Code. LAIF is a State of California managed investment pool established by the State Treasurer for the benefit of local agencies. The City's participation in LAIF was approved by the City Council with other authorized investments in July 1987. It is a permitted investment with the knowledge that the fund may invest in some vehicles allowed by statute but not otherwise authorized under the City's authorized investments. All securities in LAIF are purchased under the authority of Government Code Sections 16430 and 16480. All investments are purchased at market value, and market valuation is conducted monthly. The City may also invest in shares of beneficial interest issued by a joint powers authority ("IPA") organized pursuant to Section 6509.7 of the California Government Code that invests in the securities and obligations specified in the code and which shall retain an investment advisor that meets the following criteria: 1. Be registered or exempt from registration with the Securities and Exchange Commission; 2. Have assets under management in excess of five hundred million dollars ($500,000,000), and 3. Have not less than five (5) years of experience investing in the securities and obligations authorized herein. 12.0 COLLATE RALIZATIO N All bank deposits must be FDIC insured or collateralized in accordance with Government Code Section 53630 et seq. 13.0 SAFEKEEPING AND CUSTODY To protect against potential losses by the collapse of individual securities dealers, all trades will be transacted on a delivery -versus -payment (DVP) basis. This means that the securities shall be delivered to the City's designated custodian upon receipt of the payment by the City. The securities shall be held in safekeeping by a third -party custodian, acting as agent for the City under the terms of a custody agreement executed by the bank and City. The third -party custodian shall be required to issue a monthly safekeeping report to the City that lists the specific investment, rate, maturity and other pertinent information. PAGE 358 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies The only exception to the foregoing shall be depository accounts and security purchases made with investment pools and certificates of deposit since the purchased securities are not deliverable. Evidence of these investments will be held in the City's vault. No outside broker/dealer or advisor may have access to City funds, accounts or investments, and any transfer of funds to or through an outside broker/dealer must be approved by the City Treasurer/Deputy Treasurer. The City strives to maintain the level of investment of all funds as near 100% as possible, through daily and projected cash flow determinations. Idle cash management and investment transactions are the responsibility of the City Treasurer/Deputy Treasurer. 14.0 DIVERSIFICATION It is the policy of the City to diversify its investment portfolio. Assets shall be diversified to eliminate the risk of loss resulting from over -concentration of assets in a specific issuer, security type, and maturities. Diversification strategies shall be determined and revised periodically. The purpose of diversifying is to reduce overall portfolio risks while attaining an average market rate of return; therefore, it needs to be conceptualized in terms of maturity, instrument types and issuer. To promote diversification, no more than 5% of the portfolio may be invested in the securities of any one issuer, regardless of security type; excluding U.S. Treasuries, federal agencies, supranationals, and pooled investments such as LAIF, money market funds, or local government investment pools. 15.0 MAXIMUM MATURITIES To the extent possible, the City will attempt to match security maturities to anticipated cash flow requirements. Where this Policy does not list a specific maturity limit, this Policy permits up to 10% of the portfolio to be invested in securities with remaining maturities between five and ten years (this provision takes effect three months after June 16, 2022). 16.0 INTERNAL CONTROL The City Treasurer/Deputy Treasurer is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft or misuse. The procedures should include references to individuals authorized to execute transactions or transfers, safekeeping agreements, repurchase agreements, wire transfer agreements, collateral/depository agreements and banking services contracts, as appropriate. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgement by management. The City Treasurer/Deputy Treasurer shall establish an annual process of independent review by an external auditor. This review will provide internal control by assuring compliance with policies and procedures set forth in this Policy. Also, see Section 9.0 of this Policy. PAGE 359 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies 17.0 PERFORMANCE The investment performance of the City's operating portfolio shall be evaluated and compared to an appropriate benchmark in order to assess the success of the investment program relative to the City's Safety, Liquidity, and Yield objectives. This review will be conducted annually with the City Treasurer, City Manager, Deputy City Manager/Administrative Services, and Finance Director, and, if necessary, consideration will be given to making adjustments to future investment strategies as market conditions permit. 18.0 REPORTING The City Treasurer shall prepare and submit a monthly investment report to the City Council and City Manager, which shall include all securities, excluding those held by and invested through trustees. The report shall include the following: ■ A monthly report of transactions. • The type of investment, name of the issuer, date of purchase, date of maturity, par and dollar amount invested in all securities. ■ The weighted average maturity of the investments. • Any funds, investments, or programs including loans that are under the management of contracted parties. ■ A description of the compliance with this Policy. • A statement of the City's ability to meet its pooled expenditure requirements for the next six months or provide an explanation as to why sufficient money shall or may not be available. • The investment portfolio report shall include current market value information for all investments. A monthly market value will be obtained for each security owned by the City. For purposes of reporting, the market value of each security may be obtained from the City's custodian bank or other pricing source(s) utilized by the City's investment advisor. The City Treasurer shall be responsible for reviewing and modifying investment guidelines as conditions warrant and is required to submit same for re -approval to the City Council on an annual basis with or without changes. However, the City Treasurer may, at any time, further restrict the items approved for purchase as deemed appropriate. The basic premise underlying the City's investment philosophy is, and will continue to be, to ensure that money is always safe and available when needed. 19.0 INVESTMENT POLICY ADOPTION The City's Investment Policy shall be reviewed and approved annually by the City Council. Any modifications made to the Investment Policy must be approved by the City Council. PAGE 360 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies DEBT MANAGEMENT POLICY I. PURPOSE The purpose of this policy is to establish guidelines for the following objectives: A. Minimize debt service and issuance costs B. Provide a scheduling component (planning) C. Maintain access to cost-effective borrowing D. Achieve the highest practical credit rating E. Full and timely repayment of debt F. Balance use of pay-as-you-go and debt financing G. Maintain full and complete financial disclosure and reporting H. Ensure compliance with applicable State and Federal laws II. SCOPE This policy applies to debt issued by the City of Rancho Cucamonga and its related entities, as well as debt issued by the City of Rancho Cucamonga on behalf of other parties. III. GENERAL POLICIES A. Designated Managers of City Debt 1. The Finance Department under the direction of the Finance Director issues and oversees the ongoing administration of all the General Fund and special fund debt programs. These include General Obligation Bonds, lease purchase obligations, tax allocation bonds, revenue obligations, Mello -Roos and special assessment obligations. Other programs are added from time to time as new debt instruments are developed. B. Method of Sale. The City may utilize any methods of sale identified below. 1. There are two methods of issuing debt obligations, a competitive sale and a negotiated sale. In a competitive sale, underwriters submit sealed bids and the underwriter or underwriting syndicate with the lowest True Interest Cost (TIC) is awarded the sale. In a negotiated sale, the underwriter or underwriting syndicate is selected through a Request for Proposal (RFP) process. The interest rate and underwriter's fee are negotiated prior to the sale, based on market conditions. 2. When determining whether to use a competitive or negotiated sale, the following criteria should be used by the Finance Director to evaluate issuer and financial characteristics: a. Market familiarity: The City can generally sell most issues through a competitive sale since investors and underwriters are familiar with its credit quality. The Finance Director should consider whether a successful sale will require extensive pre -marketing to PAGE 361 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies investors. A negotiated sale may be appropriate if extensive pre -marketing to investors is advantageous. b. Credit strength: The higher the credit quality of the City, the less likely the need for a negotiated sale due to the demand for high quality municipal bonds. A competitive bidding may be appropriate with the credit rating above "A". c. Policy goals: If the City chooses a negotiated sale for a policy reason, the City should then clearly specify the rationale and criteria for the selection of the underwriters to avoid the appearance of favoritism. Generally, the City should make a policy decision to proceed with a negotiated sale when the composition and distribution of bonds for a particular financing would be advantageous. d. Type of Debt Instrument: Familiar debt instruments would be better suited to competitive sales. New types of instruments may require an education process that is more conducive to a negotiated sale. Thus, as the market becomes more familiar with the City's debt instruments, the need to educate the market diminishes. e. Issue Size: If the bond amount is too small or too large, then the City should consider a negotiated sale. A small bond sale may not attract market attention without significant sales effort while a large sale may be difficult for the market to absorb without the pre - sale activity offered by the negotiated sale process. f. Market Conditions: When the market has interest rate stability, flexibility in the timing of the sale is not critical. However, the timing of the sale is critical when there is a volatile market. If this is the case, then a negotiated sale could be more appropriate. g. Story Bonds: When bonds are unique or have a "story" associated with them, then the pre -marketing process is essential and suitable for a negotiated sale due to the additional explanation. 3. A variation of a negotiated sale, a private placement or direct placement, allows the City to sell bonds directly to a limited number of investors. Private placements are not subject to the same laws and regulations that apply to registered offerings. IV. DEBT CAPACITY A. Debt Affordability 1. The determination of how much indebtedness the City should incur will be based on the long- term financial plan. This plan should evaluate the long-term borrowing needs of the City and the impact of planned debt issuances on the long-term affordability of all outstanding debt. 2. The long-term financial plan should integrate with the City's Capital Improvement Program and include all presently known City financings to be repaid from the General Fund and relevant special funds. 3. The affordability of the incurrence of debt will be determined by calculating various debt ratios (itemized below) that would result after issuance of the debt and analyzing the trends over time. PAGE 362 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies B. Ceilings for Debt Affordability 1. Debt Ratios. Direct debt includes all debt that is repaid from the General Fund or from any tax revenues deposited into special funds not supporting revenue bonds, such as General Obligation bonds and city-wide parcel tax bonds. "General Revenues" consist primarily of the General Fund, as well as the revenues to the special funds supporting direct debt. Ratio Ceiling Total Direct Debt Service as % of General Fund Revenues 10% a. The debt ceiling may be exceeded if there is a guaranteed new revenue source for the debt payments. Generally, this is common for Public Enterprise Revenue Bonds. 2. Rapidity of Debt Repayment. To prevent backloading debt service payments and provide additional debt capacity through relatively rapid retirement of outstanding debt, debt issuances will be structured to reach a target of 50% of debt being repaid within 15 years. a. Back loading of debt service will be considered acceptable when one or more events occur that make debt service payments in early years impracticable or prohibitive. The Finance Director may make findings for any of the following: 1. Natural disasters, extraordinary, or unanticipated external factors. 2. The benefits derived from the debt issuance can clearly be demonstrated to be greater in the future than in the present period. 3. Such structuring is beneficial to the City's aggregate overall debt payment schedule. 4. Such structuring will allow debt service to more closely match project revenues during the early years of the project's operation. C. Monitor Impact on City Taxpayer of All Fees and Taxes 1. In addition to the analysis of the City's debt affordability, the Finance Director will review the impact of debt issuance on City taxpayers. This analysis will incorporate the City's tax levy, other jurisdictions' tax levies, additional taxes for voter -approved debt, and assessments and fees used by the City or related agencies to service revenue bonds. V. REFINANCING OUTSTANDING DEBT A. Types of Refundings (as applicable by Federal and state law) 1. Current Refunding: A refunding of bonds within 90 days of the bond's first optional redemption or call date. 2. Advance Refunding: A refunding that occurs more than 90 days in advance of the first optional redemption or call date of the refunded bonds. PAGE 363 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies B. Monitor Potential Savings 1. Potential savings available by refinancing outstanding debt of the City should be evaluated on a present value basis by using either a percent of maximum call option value or percentage of the refunded paramount. All costs and benefits of the refinancing should be considered. C. Target Savings Amounts 1. A present value analysis must be prepared by the Finance Department or the City's general financial advisors to identify the economic effect of any proposed refunding. To proceed with a refinancing, either of two methodologies may be used to analyze the targeted savings: a. The net present value savings as a percentage of the refunded par amount with a minimum average savings of 3% for any one refunding transaction. i. For an advance refunding, the threshold goal will be 5% net present value savings. D. Other Considerations: 1. A refunding may be executed for other than economic purposes, such as to restructure debt, to change the type of debt instrument, or to retire a bond issue and indenture for more desirable covenants. The Finance Director may recommend this type of refunding. VI. DEBT USES AND LIMITATIONS A. Legal Restrictions 1. The City must adhere to Section 18 of article XVI of the California Constitution. 2. Exceptions to the terms of Section 18 of article XVI of the California Constitution include: a. Obligations of Special District Funds which are not legally enforceable against the City's General Fund or its tax revenues. The City has developed separate guidelines that serve as minimum requirements for the issuance of Mello -Roos Obligations. b. Obligations imposed by law, such as tort damages or state and federal mandates that may exceed current revenues. c. Certain property or equipment leases and service contracts. B. Long -Term Fixed -Rate Debt 1. Debt should be used to finance essential capital assets such as facilities, real property, and certain equipment where it is appropriate to spread the cost of the asset over more than one budget year. Projects that are not appropriate for spreading costs over future years will not be debt financed. 2. Under no circumstances will long-term debt be used to fund City operations or maintenance. 3. The uses of long-term debt include: a. Equipment Financing_ Lease obligations are a routine and appropriate means of financing capital equipment. However, lease obligations also have the greatest impact on debt PAGE 364 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies capacity and budget flexibility. Therefore, efforts will be made to fund capital equipment with pay-as-you-go financing where feasible, and only the highest priority equipment purchases will be funded with lease obligations. All equipment with a useful life of less than five (5) years shall be funded on a pay-as-you-go basis. b. Lease Financing of Real Property Lease financing for facilities and real property is appropriate if the City desires to finance them from existing revenue sources, and not through voter -approved bonds secured by an increase in property taxes. Such financings will be structured in accordance with the above Other Lease Obligations paragraph. c. Identified Repayment Source: The City will, when feasible, issue debt with a defined revenue source to preserve the use of General Fund -supported debt for projects with no stream of user -fee revenues. Examples of revenue sources include voter -approved taxes, user fees, and other appropriate revenues. d. Use of General Obligation Bonds: Voter -approved General Obligation Bonds provide the lowest cost of borrowing to finance the acquisition or improvement of real property and provide a new and dedicated revenue source in the form of additional ad valorem taxes to pay debt service. In recognition of the difficulty in achieving the required two-thirds voter -approval to issue General Obligation Bonds, such bonds will be generally limited to facilities that provide wide public benefit and that have generated broad public support. e. Use of Revenue Bonds: To preserve General Fund debt capacity and budget flexibility, revenue bonds will be preferred to General Fund -supported debt when a distinct and identifiable revenue stream can be identified to support the issuance of bonds. C. Variable Rate and Short -Term Debt 1. Generally, the City will not issue variable interest rate debt instruments. The Finance Director may decide to issue variable -rate debt when a synthetic fixed rate through a swap agreement is determined to be a viable and cost-effective alternative, subject to the provisions of the Derivatives section below. 2. Uses of short-term debt: a. Tax and Revenue Anticipation Notes: Borrowing for cash flow purposes using tax and revenue anticipation notes is often desirable to manage the timing mismatch between revenues and expenditures over the course of a fiscal year. b. Bond Anticipation Financing_ In certain circumstances, it may be appropriate for the City to issue short-term obligations to finance a capital project, with this obligation refunded with a more conventional long-term financing. c. Commercial Paper: Commercial Paper (CP) is a short-term obligation with maturities ranging from 1 to 270 days. It is often used as interim financing until a project is completed to take advantage of lower interest rates. Once a project is completed, the Finance Director may recommend refunding CP with a long-term financing obligation, if appropriate. PAGE 365 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies VII. STRUCTURE OF CITY DEBT INSTRUMENTS A. General Obligation Bonds: 1. The final maturity of General Obligation bonds will be limited to the shorter of the average useful life of the asset financed or 30 years. 2. Principal will be amortized in equal annual amounts or faster to meet the rapidity of debt repayment goals. The bonds should be callable in no later than 10 years. B. Other Lease -Purchase Obligations: 1. The final maturity of equipment obligations will be limited to the average useful life of the equipment to be financed. 2. The final maturity of real property obligations will be determined by the size of the financing, 10 to 15 years for small issues, 20 to 25 years for large issues and 30 years for exceptional projects or those with a direct revenue component, such as a special tax. 3. Principal will generally be amortized to result in level annual lease payments; however, more rapid principal amortization may occur where permissible to meet debt repayment goals. 4. The obligations should be callable in no later than 10 years. C. Revenue Obligations: 1. The final maturity of bonds or other debt obligations secured by enterprise or other special revenues will be determined by the expected useful life of the financed project and the revenues available to repay the debt. 2. Principal amortization will be appropriate for the project cash flows, based on the useful life of the project and other revenue bonds outstanding. The obligations should be callable in no later than 10 years. D. Special Tax Obligations (excluding Mello -Roos Special Taxes): 1. The final maturity of special tax obligations will be limited to 30 years. 2. Principal will be amortized as quickly as feasible, with a preference for equal annual principal payments. 3. The obligation should have optional redemption provisions that set out terms in the bond documents which give the City the right to call all or a portion of an outstanding issue of bonds, prior to their stated dates of maturity at a specified price. a. The City should include these terms in the event a property owner intends to make a prepayment of special taxes to reduce their overall tax burden. 4. The obligations should be callable in no later than 10 years. E. Mello -Roos and Special Assessment Obligations: PAGE 366 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies 1. These obligations, although repaid through special taxes levied on a specific group of taxpayers, constitute overlapping indebtedness of the City, and have an impact on the overall level of debt affordability. 2. The City has developed separate guidelines for the issuance of Mello -Roos and Special Assessment Obligations. F. Capitalized Interest: 1. Capitalized interest increases the amount of debt to be issued and, therefore, will be avoided unless deemed beneficial from a credit standpoint, as in the case of lease -purchase obligations. 2. Interest on General Obligation Bonds will not be capitalized. 3. Interest on lease -purchase obligations will be capitalized for a maximum of 18 months following a conservatively based estimate of project completion to provide a cushion for project slippage. G. Payment Dates: 1. It is preferable that new debt service payments occur in September and March to align with past debt issuances. VIII. INVESTMENT OF BOND PROCEEDS A. All investments of bond proceeds shall adhere to the City's Investment Policy, approved periodically by the City Council. IX. CONDUIT DEBT A. Conduit financing are securities issued by the City to finance a project of a non -governmental third party, such as a non-profit organization or other private entity. B. The City may sponsor conduit financings for those activities that may have a public purpose and are consistent with the City's overall service and policy objectives. C. The City will not in any way pledge the City's credit in any form. D. No City funds shall be pledged to support the conduit debt and no appropriation will be made in the event of a default of conduit debt. X. DERIVATIVES A. Use of Derivatives 1. The City may use derivative instruments to mitigate interest rate risk as specified in Section 5922(a) of the Government Code of the State of California. The Finance Director will recommend the use of these instruments only in a manner consistent with the Government Code and when the following findings can be made: PAGE 367 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies a. The instrument reduces exposure to changes in interest rates in the context of a financing or the overall asset/liability management of the City; or b. The instrument achieves a lower net cost of borrowing with respect to the City's debt. 2. As required by the Government Code, the City Council must determine that the instrument will reduce the amount or duration of payment, result in a lower cost of borrowing, or enhance the relationship between risk and return. 3. Derivative instruments will not be used for speculative purposes. B. Methods of Procurement 1. The Finance Director will solicit and procure derivative instruments by competitive bid whenever feasible. 2. A negotiated transaction should only be used if the Finance Director determines that due to the size or complexity that a competitive bid is impractical and a negotiated transaction. Such findings will be based on advice from an independent financial advisor and with the assistance of the City Attorney. a. The independent financial advisor should make findings on the terms and conditions of the derivative instrument and the fair market value of such agreement. C. Aspects of Risk Exposure 1. Before entering into a derivative instrument, the Finance Director should evaluate the risk inherent to the transaction. The risks to be evaluated should include: a. Amortization Risk: The mismatch of the expiration of the underlying obligation and the derivative instrument. b. Basis Risk: The mismatch between the actual variable rate debt service and variable rate index used to determine the derivative instrument. c. Credit Risk: The occurrence of an event modifying the credit rating of the counterparty. d. Counterparty Risk: The failure of the counterparty to make its required payments. e. Rollover Risk: The potential need to find a replacement counterparty as part of the overall plan of finance if the derivative instrument does not extend to the final maturity of the underlying variable rate bonds. f. Tax Events Risk: The risk created by potential changes to Federal and State income tax codes on the interest rates to be paid by the City on its variable rate bonds. g. Termination Risk: The possibility that, upon a default by the counterparty, the City may be required to make a large payment to the counterparty if the derivative instrument is terminated prior to its scheduled maturity pursuant to its terms. PAGE 368 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies D. Counterparty 1. A counterparty, or the entity who takes the other side of the derivative instrument, exists for every derivative agreement. The risk that the counterparty will default on its obligation must be mitigated. Therefore, a counterparty should meet the following standards: a. At least two of the counterparty's credit ratings are rated at least "Aa3" or 'AAA-", or equivalent, by any two of the nationally recognized rating agencies (i.e. Moody's, Standard and Poor's, or Fitch); or b. The payment obligations of the counterparty are unconditionally guaranteed by an entity with such a credit rating. 2. A counterparty should be collateralized at levels and with securities acceptable to the Finance Director if the payment obligations are not unconditionally guaranteed. E. Termination 1. Prior to making any termination payment due to the default of a counterparty, the Finance Director will evaluate whether it is financially advantageous for the City to obtain a replacement counterparty to avoid making such termination payment. F. Legality 1. The City Attorney must receive an opinion reasonably acceptable to the market from a nationally recognized law firm that any derivative instrument that the City enters, is a legal, valid and binding obligation of the City. XI. CONTINUING DISCLOSURE AND ADMINISTRATION A. Continuing Disclosure 1. The City will comply with Rule 15(c)2-12 of the Securities and Exchange Commission by filing an annual report that provides certain financial information and operating data relevant to investors in City obligations. a. The City will covenant to provide its annual disclosure report no later than 270 days following the end of the fiscal year to the Electronic Municipal Market Access (EMMA) site maintained by the Municipal Securities Rulemaking Board (MSRB). b. The City will issue a material event notice in accordance with the provisions of Rule 15(c)2- 12 of the Securities and Exchange Commission. Prior to the issuance of any material event, the Finance Director may convene a meeting of the Mayor, City Manager, City Attorney and policymakers or outside professionals as appropriate, to discuss the materiality of any event and the process for equal, timely and appropriate disclosure to the marketplace. PAGE 369 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies B. Arbitrage Rebate Compliance 1. The City will comply with all of its tax certificates for tax-exempt financings by monitoring the arbitrage earned on bond proceeds and by rebating all positive arbitrage, pursuant to Internal Revenue Code Section 148. The Finance Director may choose to hire an arbitrage consultant to prepare the calculations required by the Internal Revenue Service. Contractor payments shall be made from either the General Fund or from the special fund for which the calculation was made. C. Ratings 1. The City will secure underlying ratings on all newly issued obligations from at least one national rating agency, if deemed beneficial for the financing. a. Some forms of debts, such as equipment leases and private placements, will not require ratings. 2. The Finance Director shall meet with a rating agency, either in person or via conference call as deemed appropriate by the financing team, that rates City debt issues. 3. The Finance Director shall ensure prompt delivery to rating agencies of the Annual Comprehensive Financial Report (ACFR) and adopted budgets when requested. 4. Certificates of Substantial Completion on projects financed with long term obligations shall be delivered to the rating agencies and Bond Insurer, as relevant. 5. Any changes in ratings will be promptly noticed to the City Manager and the City Council. XII. FINANCIAL CONSULTANTS A. General 1. The Finance Director will be responsible for recommending the financial consultants and professionals based on prior experience, recommendations, or a Request for Proposals (RFP) or Request for Qualifications (RFQ) process, whichever is most appropriate given the circumstances. B. Independent Financial Advisors 1. The City will utilize an independent financial advisory team to assist in the structuring of its debt offerings, to conduct its competitive bond sales, and to assist with a negotiated bond sale to ensure that interest rates are appropriate. C. Bond Counsel Services 1. The City will select bond counsel teams for its current bond programs. 2. As -needed bond counsel teams will be selected for those issuances that do not fall into any other categories of City debt obligations. PAGE 370 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Financial Policies D. Underwriters 1. The City will select the underwriting firm to provide the City with market knowledge, assist with credit analysis and preparation, premarketing of bonds, pricing and sale of bonds, and trading of bonds, as applicable. E. Trustee 1. The Finance Director shall have the discretion to select a commercial banking firm as trustee, either through a request for qualifications process or by relying on existing banking relationships. PAGE 371 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Legal Debt Margin Pursuant to State of California Government Code Section 43605, the City's legal bonded indebtedness shall not exceed 15% of the assessed value of all real and personal property in the City. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981/82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). Although the statutory debt limit has not been amended by the State since this change, the percentages presented in the computation below have been proportionately modified to 3.75% (25% of 15%) for the purposes of this calculation in order to be consistent with the computational effect of the debt limit at the time of the State's establishment of the limit. The City's debt limit for Fiscal Year 2021/22 is $1,137,989,277 while the City's debt subject to the limitation is $0. As a result, the City has not exceeded its legal debt limit. Assessed value Debt limit (3.75% of assessed value) Debt applicable to limit: General obligation bonds Legal debt margin $ 30,346,380,711 1,137,989,277 $ 1,137,989,277 PAGE 372 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Debt Service Obligations The following schedule summarizes the City's debt service obligation: Capital Lease -Dell Blade Servers Issue Date: 2019 Description: Finance acquisition of hardware equipment and software for the replacement of the City's data center infrastructure Interest Rate: Fund: Bond Rating: Debt Service Requirements to Maturity: Year Ending June 30 2023 4.715% Internal Service Fund Not Rated Principal Interest $ 507,340 $ 19,990 $ 507,340 $ 19, 990 PAGE 373 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Glossary of Budget Terms Accrual Basis of Revenues are recognized when both measurable and available; Accounting: expenditures are recorded when services have been substantially performed or goods have been received and the liabilities incurred. Ad Valorem Tax A state or local government tax based on the value of real property as "According to its determined by the county tax assessor. value": Adopted Budget: The official budget as approved by the City Council at the start of each fiscal year. Amended Budget: The adopted budget as amended by the City Council through the course of a fiscal year. Appropriations: A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and to the time when it may be expended. Arbitrage: The interest earned on the investment of the bond proceeds at a rate above the interest rate paid on the debt. Assessed Valuation: A municipality's property tax base stated in dollars based on real estate and/or other taxable business property for the purposes of taxation, sometimes expressed as a percent of the full market value of the taxable property within a community. Audit: An examination of systems, procedures, programs, and financial data. The end product of an audit is a report issued by an independent auditor describing how well a local government's financial statements describe its financial condition and the results of its operations. Balanced Budget: The amount of budgeted expenditures is equal to or less than the amount of budgeted revenues plus available fund balance. Bond: A security whereby an issuer borrows money from an investor and agrees and promises, by written contract, to pay a fixed principal sum on a specified date (maturity date) and at a specified rate of interest. Budget: A plan of financial operation comprised of estimated expenditures for a given period (usually a single fiscal year) and the proposed means of financing the expenditures (through revenues). Capital Budget: A budget which focuses on capital projects to implement the Capital Improvement Program PAGE 374 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Glossary of Budget Terms Capital Expenditure: An acquisition or an improvement (as distinguished from a repair) that will have a life of more than one year and costs more than $5,000. Capital Improvement A plan for capital improvements to be implemented each year over a Program: number of years to meet capital needs arising from the assessment of long-term needs. It sets forth the estimated cost for each project and specifies the resources required to finance the projected expenditures. Capital Improvement The budget unit to group activities and costs necessary to implement a Project: specific capital improvement and/or acquisition. A project can include the construction, acquisition, expansion, replacement, or rehabilitation of a physical facility or improvement. Projects often include planning and design, land acquisition, and project management costs related to such facilities and improvements. Capital Projects Used to account for financial resources for the acquisition or construction Funds: of major capital facilities other than those financed by proprietary and trust funds. Debt Service Funds: Account for the accumulation of resources set aside to meet current and future debt service requirements (payments) on general long-term debt. Department: A major organizational group of the City with overall management responsibility for an operation or a group of related operations within a functional area. Depreciation: Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. Derivative: A financial instrument created from or whose value depends upon (is derived from) the value of one or more separate assets or indices of asset values. Division: An organizational subgroup of a department. Encumbrance: The commitment of appropriated funds to purchase goods, which have not yet been received, or services that have yet to be rendered. Enterprise Funds: Use to account for self-supporting operations such as the Municipal Utility. Expenditures: Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service and capital outlays. PAGE 375 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Glossary of Budget Terms Expenses: Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which an entity determines its financial position, the results of its operations, and adopts a budget for the coming year. The City of Rancho Cucamonga's fiscal year is from July 1 to June 30. Fixed Assets: Equipment costing $5,000 or more, including tax, with a useful life longer than one year, and not qualifying as a capital improvement project. Includes automotive equipment, office equipment, office furniture, acquisitions, landscaping improvements, etc. Full -Time Equivalent The conversion of part-time employee hour to an equivalent of a full-time (FTE): position. For example: one person working 20 hours a week for a year would be 0.5 FTE. Fund: An independent fiscal and accounting entity with a self -balancing set of accounts, recording resources, related liabilities, obligations, reserves and equities segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance: The equity (assets minus liabilities) of governmental fund and fiduciary fund types. Generally Accepted Uniform minimum standards of and guidelines for financial accounting and Accounting Principles reporting. They govern the form and content of the basic financial (GAAP): statements of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. Governmental Funds: Typically, are used to account for tax -supported (governmental) activities. These include the General Fund, Special Revenue Funds, Capital Projects Funds, and Debt Service Funds. Interfund Transfers: Defined as "flows of assets" (such as good or services) without equivalent flows of assets in return and without requirement for repayments. PAGE 376 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Glossary of Budget Terms Internal Service Account for the goods or services provided by one fund and/or Funds: department to another fund and/or department on a cost reimbursement basis. Modified Accrual The accrual basis of accounting where revenues are recognized when they Basis: become both "measurable" and "available" to finance expenditures of the current period. All governmental funds and agency funds are accounted for using the modified accrual basis of accounting. Object Code: The classification of expenditures in terms of what is bought and paid for grouped into categories. Overlapping Debt: The proportionate share of the general obligation bonds of local governments located wholly or in part within the limits of the reporting unit of government, that must be borne by property owners within the unit. Performance The regular measurement of outcomes and results, which generates Measures: reliable data on the effectiveness and efficiency of programs. Personnel Expenses: Compensation paid to or on behalf of City employees for salaries and wages, overtime and benefits. Proprietary Funds: Account for records of operations similar to those found in a business, such as internal service funds and enterprise funds. Revenue: Moneys that the City receives as income such as tax payments, fees from specific services, receipts form other governments, fines, forfeitures, grants, shared revenues and interest income. Special Revenue Account for the revenue derived form specific taxes or other earmarked Funds: revenue sources (other than expendable trusts or for major capital projects) that are restricted by law or administrative action to expenditures for specified purposes. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, user charges. PAGE 377 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Glossary of Budget Terms Underfill: Filling an authorized position with a related classification that has a lower salary range. Reasons to consider an underfill include, but are not limited to: the department's internal promotional program would be enhanced; there are no qualified candidates to fill said vacant position; or a critical departmental reason exists. User Charges: Payments made by users or customers of publicly provided services that benefit specific individuals. These services exhibit "public good" characteristics. Examples of user charges are fees paid for recreational activities, building fees, etc. Working Capital: The cash available for day-to-day operations of an organization. PAGE 378 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget List of Acronyms ADA Americans with Disabilities Act HdL Hinderliter de Llamas AQMD Air Quality Management District HHW Household Hazardous Waste ALPR Automated License Plate Reader HR Human Resources ARPA American Rescue Plan Act HVAC Heating, Ventilating, and Air BERT Business Emergency Response Conditioning Training IAQ Indoor Air Quality BYB2RC Bring Your Business 2 Rancho IESBDC Inland Empire Small Business Cucamonga Development Center CAL -ID RAN California Identification System IPM Integrated Pest Management Remote Access Network IPA Joint Powers Authority CaIPERS California Public Employees' KIDS Kids Interactive Discovery Space Retirement System LAIF Local Agency Investment Fund C.A.N.I.N.E. Campus Awareness, Narcotic LED Light -Emitting Diode Intervention, Narcotic Education LGIP Local Government Investment Pool CDBG Community Development Block Grant LMD Landscape Maintenance District CDTFA California Department of Tax and MMF Money Market Funds Fee Administration NSRO Nationally Recognized Statistical CERT Community Emergency Response Rating Organization Training PASIS Public Agencies Self Insurance CFD Community Facilities District System CIP Capital Improvement Program PCI Pavement Condition Index CNG Compressed Natural Gas PD Park District CONFIRE Consolidated Fire Agencies, Joint PEPRA Public Employees' Pension Reform Power Authority Act CPI Consumer Price Index PERS Public Employees Retirement CPR Cardiopulmonary Resuscitation System CSD Community Services Department PLHA Permanent Local Housing Allocation CVWD Cucamonga Valley Water District PSVN Public Safety Video Network DRIVE Diversity, Respect, Inclusion, Value, RCLS Rancho Cucamonga Library Services Equity RCMU Rancho Cucamonga Municipal Utility DVP Delivery -Versus -Payment REDI Race, Equity, Diversity, Inclusion EIFD Enhanced Infrastructure Financing REGIS Rancho Enterprise Geographic District Information Systems EIR Environmental Impact Review ROPS Recognized Obligation Payment ESRI "Environmental Systems Research Schedule Institute SBCERA San Bernardino County Employee FLSA Fair Labor Standards Act Retirement Association FPPC Fair Political Practices Commission SBCTA San Bernardino County FTE Full Time Equivalent Transportation Authority FY Fiscal Year SBOE California State Board of GFOA Government Finance Officers Equalization Association SCE Southern California Edison GIS Geographic Information Systems SIR Self -Insured Retention GOTMD Greater Ontario Tourism Marketing SLD Street Lighting District District TOD Transit Oriented Development HCD CA Dept. of Housing and TOT Transient Occupancy Tax Community Development VLF Vehicle License Fees PAGE 379 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description GENERAL FUND 001 General Fund - The general operating fund of the City which accounts for all general tax receipts and fee revenue not allocated by law, Council policy or contractual agreement to other funds. General Fund expenditures include operations traditionally associated with activities which are not required to be accounted for or paid by another fund. OTHER GENERAL FUNDS 003 Reimb St/County Parking Cit - Established for the tracking of revenues and expenditures related to State and San Bernardino County surcharges on parking citations. 006 CVWD Reimbursements - Established as a clearing account for expenses and reimbursements associated with City performed street repairs within the City on behalf of Cucamonga Valley Water District. 008 County of S.B. Reimbursements - Established as a clearing account for expenses and reimbursements associated with City performed storm drain facility maintenance on behalf of the San Bernardino County Flood Control District. 016 Comm Dev Technical Services - Established to account for the City's General Plan Update Fee as well as funds that have been set aside for Economic and Community Development Special Services. 017 Law Enforcement Reserve - Established to account for the funding and use of the City's General Fund balance committed for public safety purposes. 018 Traffic Safety - Established to account for vehicle code fines collected to fund the City's contracted crossing guard services. 019 Info Technology -Development - Established to account for fees collected to fund the internal cost of providing information technology services for the Community Development Departments. 020 City Technology Fee - Established to account for fees collected to fund a future replacement of the City's land management system. 022 Mobile Home Park Program - Established to account for revenues and expenditures associated with the City's mobile home park inspection program. PAGE 380 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 023 SB1186 Cert Access Special Program - Established to account for the $1.00 State mandated fee imposed on any applicant for a business license, equivalent or renewal, including the payment to the State of 30% of the fee collected as well as expenditures to fund increased certified access specialist (CASp) services for the public and to facilitate compliance with construction -related accessibility requirements. 025 Capital Reserve - Established to account for key reserves of the General Fund including City infrastructure, City facilities capital repairs, and self-insurance. 030 Community Benefit Project Fund — Established to account for Community Benefit payments collected from developers in order to address certain industrial projects' expected impacts on affordable housing demand, future greenhouse gas emissions, fire protection services, environmental justice and related impacts typically associated with large warehouse development. 073 Benefits Contingency - Established to account for the accumulation of resources for the future payment of employee leave benefits paid to employees upon separation from the City. 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: 100 Assessment Districts Admin - Established to account for revenues and expenditures associated with the management of all City assessment districts. 101 AD 93-1 Masi Commerce Center - Established to acquire the necessary infrastructure from the developer after the completion and acceptance of the approved improvements. Financing was provided by the sale of bonds pursuant to the provisions of the Improvement Act of 1915. 105 AB2766 Air Quality Improvement - Established to account for the revenue and disbursement of funds received as a result of Assembly Bill 2766 which imposed an additional registration fee on motor vehicles. These revenues are to be used to reduce air pollution from motor vehicles and for related planning, monitoring, enforcement, and technical studies (Vehicle Code Section 9250.17 and Health and Safety Code Chapter 7, Part 5 of Division 26, commencing with Section 44220). 106 MSRC Air Pollution Reduction Grant - Established to account for the revenue and disbursement of funds received from the Mobile Source Air Pollution Reduction Committee (MSRC). These revenues are to be used to fund projects that reduce air pollution from motor vehicles. PAGE 381 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 109 Public Art Trust Fund - Established to account for the receipts of public art in -lieu fees restricted for the selection, purchase, placement, and maintenance of art installed by the City or on City property. 110 Beautification - Established to account for fees collected to provide proper landscaping and irrigation systems after parkway and median improvements are made. 111 Park Land Acquisition - Established to account for the park land acquisition development fees charged upon issuance of a building permit for development of future park sites. This fee replaces the revenue previously collected in Fund 120. 112 Drainage Fac/General - Established to account for fees charged developers for purposes of defraying the actual or estimated costs of constructing planned drainage facilities. 113 Community/Rec Center Develpmnt - Established to account for community and recreation center impact fees charged to developers. This fee replaces the revenue previously collected in Fund 120. 114 Drainage-Etiwanda/San Sevaine - Established to account for development impact fees collected in the Etiwanda/San Sevaine Drainage area for the construction of regional and mainline flood control projects. 115 Henderson/Wardman Drainage - The Henderson/Wardman Drainage fund is a developer impact fee supported fund for the construction of storm drain improvements in the Henderson/Wardman drainage area. 116 Etiwanda Drainage - Established to account for development impact fees collected in the Etiwanda area North of Base Line Road for the construction of Master Plan Storm Drain projects. 118 Upper Etiwanda Drainage - Established to account for development impact fees collected in the Etiwanda/San Sevaine Drainage area for the construction of secondary mainline flood control projects. 119 Park Improvement - Established to account for park improvement impact fees charged to developers. This fee replaces the revenue previously collected in Fund 120. 120 Park Development - Established to account for the residential park development fees charged upon issuance of a building permit for development of future park or recreational sites. 122 South Etiwanda Drainage - Established to account for Development Impact fees collected in the Etiwanda area south of Foothill Blvd for the construction of the Master Plan Storm Drain. 123 Library Impact Fee - Established to account for library impact fees charged to developers. PAGE 382 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 124 Transportation - Established to account for fees charged for the construction and expansion of City streets and highways which provide additional capacity and safety. 125 Animal Center Impact Fee - Established to account for animal center impact fees charged to developers. 126 Lower Etiwanda Drainage - Established to account for development impact fees collected in the Etiwanda area south between Foothill Blvd. and Base Line Road for the construction of master plan storm drain projects. 127 Police Impact Fee - Established to account for police impact fees charged to developers. 128 Etiwanda No. Equestrian Facility - Established to account for in lieu fees collected for the Etiwanda North Specific Plan for the future construction of an equestrian facility. 129 Underground Utilities - Established to account for fees collected from developers for future undergrounding of overhead utilities. 130 LMD #1 General City - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 131 LMD #2 Victoria - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 132 LMD #3A Hyssop - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 133 LMD #3113 Medians - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 134 LMD #4111 Terra Vista - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 135 LMD #5 Tot Lot - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 136 LMD #6111 Caryn Community - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. PAGE 383 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 137 LMD #7 North Etiwanda - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 138 LMD #8 South Etiwanda - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 139 LMD #9 Lower Etiwanda - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 140 LMD #10 Rancho Etiwanda - Established to account for the costs associated with providing landscape maintenance. Financing is provided by special assessments levied against the benefiting property owners. 141 LMD #1 Capital Replacement - Established to account for resources designated for capital repairs and replacement for LMD #1. 150 General City Streetlights - Established to account for installation and maintenance of City -owned street lights. 151 SLD #1 Arterial - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 152 SLD #2 Residential - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 153 SLD #3 Victoria - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 154 SLD #4 Terra Vista - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 155 SLD #5 Caryn Community - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 156 SLD #6 Industrial Area - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. PAGE 384 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 157 SLD #7 North Etiwanda - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 158 SLD #8 South Etiwanda - Established to account for the costs associated with providing street lights. Financing is provided by special assessments levied against the benefiting property owners. 174 State Gas Tax - Established to account for the revenue and disbursement of funds used for road construction and maintenance of the City network system. The City's share of State gasoline taxes provides the financing. 176 Measure I 1990-2010 - Established to account for the revenue and disbursement of county/local gasoline tax funds for the construction and maintenance of eligible street projects. 177 Measure I 2010-2040 - Established to account for the revenue and disbursement of county/local gasoline tax funds for the construction and maintenance of eligible street projects. 178 SB 140 Fund - Established to account for the receipt and disbursement of state matching funds that are restricted for the construction of eligible street construction projects. 179 Road Maintenance and Rehab Acct - Established to account for the revenue and disbursement of funds used for road maintenance, rehabilitation, and critical safety projects of the City network system. The City's share of Road Maintenance and Rehabilitation Account funding provides the financing. 181 SB 1 - TCEP - Established to account for the receipts and disbursements of SB 1 Trade Corridor Enhancement Program (TCEP) funds which provide for the design and construction of the Etiwanda Grade Separation Project. 182 AB 2928 Traffic Congest Relief - Established fund to account for the revenue and disbursement of funds received as a result of Assembly Bill 2928. The purpose of the Traffic Congestion Program was to provide funding for transportation projects that would relieve congestion, connect transportation systems, and provide for better goods movement. 186 Foothill Blvd Maintenance - Established to account for funding provided by Cal Trans as part of their relinquishment of Foothill Boulevard to the City of Rancho Cucamonga. This limited funding source will be utilized to repair and maintain portions of Foothill Boulevard. 188 Integrated Waste Management - Established to account for AB939 recycling fee revenues from the City's refuse haulers and can only be used for the City's Household Hazardous Waste Disposal program. Assembly Bill 939 is a law that was passed by the PAGE 385 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description State of California that mandates that all cities divert a specified percentage of their solid waste from their landfills in accordance with established deadlines. 190 Prop 42-Traffic Congestion Mit - Established to account for gasoline sales tax revenue received from the State of California for transportation purposes, including city and county street and road repairs and maintenance. Proposition 42, a legislative constitutional amendment, permanently dedicated revenues from this sales tax on gasoline to transportation infrastructure needs. 194 Proposition 1113 State Funding - Proposition 113 (Prop 113) provides state funding to cities and counties to fund the maintenance and improvement of local transportation facilities. The funding is allocated based on population. 195 State Asset Seizure - Established to account for the funds received from the State for the equitable transfer of forfeited property and cash in which the City directly participates in the law enforcement efforts leading to the seizure and forfeiture of the property. 196 CA Asset Seizure 15% - Established to account for 15% of State Asset Seizure (Fund 195) designated for the sole purpose of funding programs designed to combat drug abuse and divert gang activity pursuant to the provisions of Health & Safety Code Section 11489(b)(2)(A)(i). 197 Federal Asset Seizure - Established to account for the funds received from the Federal government for the equitable transfer of forfeited property and cash in which the City directly participates in the law enforcement efforts leading to the seizure and forfeiture of the property. 198 Citywide Infrastructure Impry - This fund was established to account for reimbursement revenue received from various local, State and Federal agencies and utilities for capital improvement projects completed in the City. The accumulated funds will be used for future capital improvement projects as authorized by the City Council. 204 Community Development Bilk Grant - 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. 209 Federal SAFETEA-LU - Established to account for the Safe, Accountable, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) Federal funding for surface transportation projects. 211 Prop 1B - SLPP - Established to account for the State -Local Partnership Program utilizing Proposition 113 bond proceeds to fund eligible transportation projects. Funds are allocated through formula and competitive sub -programs. PAGE 386 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 214 Pedestrian Grant/Art 3 - 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. 215 Energy Efficiency and Conservation Block Grant (EECBG) Fund - Established to account for the receipts and disbursements of Federal grant monies received through the U.S. Department of Energy under the EECBG program. The receipts are restricted for funding projects that reduce energy consumption and promote energy efficiency. 218 Public Resrce Grnts/Healthy RC - The City had received and will continue to receive from various funding sources for the Healthy Cities concept, which was adopted by the Council in March 2008, as a means of integrating health concerns into a holistic approach to improving the overall quality of life in the community. 225 CA Recycle/Litter Reduction Grant - 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. 226 Used Oil Recycling Grant - The California Integrated Waste Management allocates funding to governmental agencies on a population basis. The fund was established to administer the used oil collection programs. The fund must be used specifically for oil recycling collection and educational programs. 227 Used Oil Recycling Program - The California Integrated Waste Management allocates funding to governmental agencies on a population basis. The fund was established to administer the used oil collection programs. The fund must be used specifically for oil recycling collection and educational programs. 234 Safe Routes To School Program - The Safe Routes to School Program fund is a grant fund for monies provided by the State of California. The state funds are administered through Caltrans as part of the California Department of Health Services' "Safe Routes to School Program" and are available for transportation projects that increase the safety of pedestrians and bicyclists. 235 Prop 84 Park Bond Act - Prop 84 provides state funding, on a competitive basis, to local governments for the creation of new parks and recreation opportunities. The Statewide Park Program legislation requires projects to meet six eligibility requirements. The fund was established to account for the financial activities associated with the design and construction of the neighborhood park in southwest Rancho Cucamonga. 255 Victoria Gardens Cultural Center - Established to account for the various activities that the Community Services Department facilitates at the Victoria Gardens Cultural Center. PAGE 387 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 258 Senior Outreach Grant - Established to account for funds passed through the San Bernardino County Department of Aging and Adult Services from the California Department of Aging to provide free recreation classes and programs for senior citizens in the City of Rancho Cucamonga. These recreation activities focused on physical, social, psychological, educational, and recreational needs of older persons. The City provided an in -kind match of $1,200 in the form of marketing, staff oversight, and supplies. 272 VG Cultural Freedom Courtyard RSRC Grant - Established to account for revenues and expenditures to support the operation and construction of the Freedom Courtyard. 274 State Grants - Established to account for the revenues and expenditures of State grants which are not required to have segregated funds. 275 Federal Grants Fund - Established to account for the revenues and expenditures of Federal grants which are not required to have segregated funds. For Fiscal Year 2021/22, the Federal Grants Fund accounts for funds from the American Rescue Plan Act. 281 Fire Fund - Established to account for the revenue and disbursement of funds received by the Rancho Cucamonga Fire Protection District in the course of that agency's fire protection services. The source of revenue is primarily from property taxes. 282 Community Facilities Dist 85-1 - Established to account for the costs associated with providing fire facilities and services. Financing is provided by special assessments levied against the benefiting property owners. 283 Community Facilities Dist 88-1 - Established to account for the costs associated with providing fire facilities and services. Financing is provided by special assessments levied against the benefiting property owners. 285 Fire Technology Fee Fund - Established to set aside funds for technology equipment replacement. 288 Fire Protection Capital Fund - Established to account for capital maintenance and repairs as well as purchases of fixed assets for the Fire District separate from the Fire District's Fire Fund which accounts for general maintenance and repairs. 290 Library 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. 291 CA State Library - This "Family Place" training grant from the California State Library provided funding for two Library staff to attend a one -week training that will enable them to develop special programs at the Biane Library and the Family Resource Center. This grant has no matching requirements. PAGE 388 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 292 Staff Innovation Fd (CA St Lb) - Established to account for the grant money awarded by California State Library. The purpose of the grant is to provide training for innovative writing skills for future grant writers. 299 Library Development Fund - Established to account for activities taking place in the newly developed second floor of the Biane Library, which is currently under construction. The second floor will serve as a dramatic programming space for the entire community, with a wide variety of programming geared toward science, art and early literacy. 301 The Big Read Library Grant - Established to account for the grant money receiving from the National Endowment for the Arts. The purpose of the grant is to emphasize a city-wide media campaign through guest lectures, group discussions, film showings, and a community theater performance of a designated book. 302 Library Services & Tech. Act - Established to account for grant revenues and expenditures associated with funding provided by the federal Library Services and Technology Act, which is administered in California by the State Librarian. 329 Library Capital Fund - Established as the capital fund for the construction of the Biane Library second floor tenant improvement project. 340 Drug Abatement Act - Established to account for funds from the injunction to abate and prevent the continuance or reoccurrence of public nuisance as defined under the Drug Abatement Act in the California Health and Safety Code sections 11570 through 11587. 354 COPS Program Grant -State - 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. 361 Justice Assistance Grant (JAG) - Established to account for the revenues and expenditures associated with Federal JAG grants. 370 OTS-"Drink, Drive, Lose" Grant - This grant was awarded by the State of California Office of Traffic Safety to provide supplementary funding for overtime costs incurred during sobriety checkpoints. The overall goal of the project is to reduce the number of victims killed and injured as a result of alcohol -involved crashes. 373 COPS Secure Our Schools Grant Fund — Established to account for the grant money use in partnership with public schools to improve school safety. 374 Cops Hiring Program Grant - This is a multi -year grant awarded by U.S. Department of Justice to provide partial supplementary funding to hire a new sworn officer. The grant must be used to enhance community policing activities. PAGE 389 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 380 Homeland Security Grant- Fire - This grant from the State Homeland Security Grant Program is administered by the San Bernardino County Office of Emergency Services. The grant is funded by the Federal Department of Homeland Security. The funds will be utilized to purchase terrorism and weapons of mass destruction (WMDs) response equipment and supplies in conjunction with an appropriate level of training cost funding for national security. There are no matching funds required for this grant. 381 Homeland Security Grant- Police - The grant from the State Homeland Security Grant Program administered by the San Bernardino County Office of Emergency Services. The grant is funded by the Federal Department of Homeland Security. The funds will be utilized to purchase terrorism and weapons of mass destruction (WMD's) response equipment and supplies in conjunction with an appropriate level of training costs funding for national security. There are no matching funds required for this grant. 383 Emergency Management Performance Grant - This grant from FEMA is used to fund a volunteer coordinator for the City's Community Emergency Response Team (CERT) program. 396 Housing Successor Agency - Established to account for assets of the former Redevelopment Agency's Low- and Moderate -Income Housing Fund. The source of revenue in the fund is primarily from interest received from the notes and loans receivable. 399 Enhanced Infrastructure Financing District (EIFD) - Established to account for the receipt and use of incremental property tax revenue to finance public facilities, maintenance and operations of those public facilities, and administration of the EIFD within a designated district boundary. 838 AD 91-2 Redemption -Day Canyon - 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. 847 PD 85 Capital Replacement Fund - Established to account for resources designated for capital repairs and replacement for PD 85. 848 PD 85 Redemption 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. 868 CFD 2000-03 Park Maintenance - This fund is used for the maintenance of parks and parkways located within the Community Facilities District No. 2000-03. The District is located south of Summit Avenue on the east and west sides of Wardman Bullock Road. PAGE 390 CITY OF RANCHO CUCAMONGA., CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 875 CFD 2017-01 No. Etiwanda - This fund accounts for special taxes related to the North Etiwanda Community Facilities District No. 2017-01 which provides for the maintenance of landscaped areas, parkways, medians, park and recreation improvements, and other public infrastructure and improvements through the boundary of the North Etiwanda CFD. 876 CFD 2018-01 Empire Lakes - This fund accounts for the special taxes related to the Empire Lakes Community Facilities District No. 2018-01 which provides for the maintenance of landscaped areas, parkways, medians, park and recreation improvements, and other public infrastructure and improvements through the boundary of the Empire Lakes CFD. 877 CFD 2018-01 Capital Reserve - This fund accounts for the capital reserves of the Empire Lakes Community Facilities District No. 2018-01 to be used for the future replacement and construction of public infrastructure and improvements through the boundary of the Empire Lakes CFD. CAPITAL PROJECTS Capital Projects Funds are used to account for financial resources for the acquis ion or construction of major capital facilities other than those financed by proprietary and trust funds. 600 AD 82-1 6th Street Industrial - Established to account for revenues and expenditures used in the construction of streets, storm drainage, and utility improvements within the AD 82-1 project area. 602 AD 84-1 Day Creek/Mello - 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 Assessment 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. 612 CFD 2001-01 - This CFD was established to fund the necessary infrastructure (streets, storm drains, sewer, water, landscaping, and traffic signals) integral to the proposed mall located at Foothill Blvd. and the I-15 Freeway. The improvements are located south of Base Line Rd., primarily north of Foothill Blvd., primarily east of Day Creek Channel, and west of Etiwanda Ave. Financing was provided by the sale of bonds under the Mello -Roos Community Facilities Act of 1982. 614 CFD 2003-01 Project Fund - Established to account for the funds to construct integral to development of the Victoria Gardens Mall along Church Street, East of Interstate 15, South on Arrow Route, and Day Creek Boulevard. PAGE 391 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description 615 CFD 2003-01 Cultural Center - Established to account for the portion of the costs associated with the development of the City's Cultural Arts Center that is being funded by Community Facilities District (CFD) 2003-01. Financing for the CFD will be provided by the sale of bonds under the Mello -Roos Community Facilities Act of 1982. 617 CFD 2004-01 Rancho Etiwanda Es - Established to account for monies deposited by developers for initial consulting and administrative costs and expenses related to the proposed public financing district. Financing was provided by the sale of bonds under the Mello -Roos Community Facilities Act of 1982. 680 CFD 2006-01 Vintner's Grove - Established to account for monies deposited by developers for initial consulting and administrative costs and expenses related to a proposed public financing district. 681 CFD 2006-02 Amador On Route 66 - Established to account for monies deposited by developers for initial consulting and administrative costs and expenses related to a proposed public financing district. ENTERPRISE FUNDS Enterprise Funds are used primarily to account for "business -like" activities that are primarily financed through user charges 700 Sports Complex - Established to account for personnel and operating costs directly associated with the operation of the baseball facility, which is the home of the Rancho Cucamonga Quakes. 705 Municipal Utility - Established to account for the costs of labor and materials used in the operation, maintenance, construction and consumption of electric services to certain major commercial/industrial developments within the City. 706 Utility Public Benefit Fund - Established to account for 2.85% of electric retail revenues to fund qualifying energy efficiency and renewable energy programs, research and demonstration projects and services to low-income electricity customers. 708 RCMU Capital Replacement Fund - Established to account for the capital replacement of RCMU infrastructure and improvements in future years. 709 RCMU Cap and Trade Fund - Established to account for the proceeds of quarterly State -run auctions that sell Greenhouse Gas (GHG) credits to businesses in need of GHG credits. The funds are restricted to use for GHG reducing programs. 711 Fiber Optic Network Fund - Established to account for costs associated with the City's existing utility, information technology and traffic fiber conduits, and leases for fiber access. PAGE 392 CITY OF RANCHO CUCAMONGA,, CALIFORNIA Fiscal Year 2022/23 Adopted Budget Description of Funds by Fund Type Fund # Fund Description INTERNAL SERVICE FUNDS Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to othergovernment units, on a cost reimbursement basis. 712 Equip/Vehicle Replacement - Established to account for the accumulation of user charges to various City departments and the costs associated with replacing the City's vehicles and equipment. 714 Comp Equip/Tech Replcment Fund - Established to account for the accumulation of resources and the costs associated with replacing and maintaining the City's computer equipment and technology. PAGE 393