HomeMy WebLinkAbout2003/06/30 Comprehensive Annual Financial ReportCity of Rancho Cucamonga,
California
Comprehensive Annual
Financial Report
Year Ended June 30, 2003
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City of Rancho Cucamonga, California
Comprehensive Annual Financial Report
Year Ended June 30, 2003
Prepared by the
City of Rancho Cucamonga
Finance Department
Tamara L. Layne
Finance Officer
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2003
TABLE OF CONTENTS
INTRODUCTORY SECTION
Page
Number
Letter of Transmittal
City Officials xxxi
Organization Chart xxxii
Certificate of Achievement for Excellence in Financial Reporting xxxiii
Certificate of Award Outstanding Financial Reporting xxxiv
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT
MANAGEMENT'S DISCUSSION AND ANALYSIS
BASIC FINANCIAL STATEMENTS
Govemment-Wide Financial Statements.
Exhibit A - Statement of Net Assets
Exhibit B - Statement of Activities
Fund Financial Statements:
Exhibit C - Balance Sheet - Governmental Funds
Exhibit D - Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets
13
14
16
18
Exhibit E - Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds 20
Exhibit F - Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities 22
Exhibit G - Budgetary Comparison Statement - General Fund 24
Exhibit H - Budgetary Comparison Statement - Fire District 26
Exhibit I - Statement of Net Assets - Proprietary Funds 27
Exhibit J - Statement of Revenues, Expenses and Changes in Fund Net
Assets - Proprietary Funds 28
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2003
TABLE OF CONTENTS
Page
Number
BASIC FINANCIAL STATEMENTS (Continued)
Exhibit K - Statement of Cash Flows - Proprietary Funds 29
Exhibit L - Statement of Fiduciary Net Assets - Fiduciary Funds 30
NOTES TO FINANCIAL STATEMENTS 31
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Schedule 1 - Combining Balance Sheet - Nonmajor Governmental Funds 62
Schedule 2 - Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Nonmajor Governmental Funds 74
Schedule 3 - Budgetary Comparison Schedules - Special Revenue Funds
a. Gas Tax 86
b. SB 325 87
c. Recreation 88
d. Park Development 89
e. Beautification 90
f. Lighting Districts 91
g. Landscape Maintenance Districts 92
h. Systems Development 93
I Drainage Facilities 94
j. Pedestrian Grants 95
k. Federal Aid Urban 96
I. Community Development Block Grant 97
m. Assessment Administration 98
n. San Sevaine/Etiwanda Drainage 99
0. Air Quality Improvement 100
p. South Etiwanda Drainage 101
q. Lower Etiwanda Drainage 102
r. Masi Commerce Center 103
s. Measure I 104
t. Library Services 105
u. Metrolink 106
v. California Literacy Campaign 107
w. Families for Literacy Grant 108
x. Used Oil Recycling Grant 109
y. 2001 Local Law Enforcement Block Grant 110
z. 2000 Local Law Enforcement Block Grant 111
aa. COPS Program Grant 112
ab. COPS in Schools Grant 113
ac. California Law Enforcement Program 114
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2003
TABLE OF CONTENTS
Page
Number
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued)
Schedule 3 - Budgetary Comparison Schedules - Special Revenue Funds (Continued)
ad. Senior Outreach Grant 115
ae. Library Service and Technologies Act 116
af. Traffic Congestion Relief 117
ag. Litter Reduction Grant 118
ah. Signal Coordination Grant 119
ai. Connection State Grant 120
aj. Safe Routes to School Program 121
ak. COPS Universal Grant 122
Schedule 4 - Budgetary Comparison Schedules - Capital Project Funds
a. CFD 2001-01 123
b. Redevelopment Agency - Capital Project 124
c. Assessment District 82-1 125
d. CFD 84-1 126
e. Assessment District 84-2 127
f. Assessment District 86-2 128
g. Regional Choice Transit Capital Improvement 129
h. CFD 2000-02 Rancho Cucamonga Corporate Park 130
Schedule 5 - Budget Comparison Schedules - Debt Service Funds
Redevelopment Agency 131
Schedule 6 - Combining Statement of Net Assets - Internal Service Funds 132
Schedule 7 - Combining Statement of Revenues, Expenses and Changes in
Fund Net Assets - Internal Service Funds 133
Schedule 8 - Combining Statement of Cash Flows - Internal Service Funds 134
Schedule 9 - Combining Balance Sheet - All Agency Funds 136
Schedule 10 -Combining Statement of Changes in Assets and Liabilities -
AII Agency Funds 140
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2003
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION
General Governmental Expenditures by Function 145
General Governmental Revenues by Source 146
Assessed Valuation of All City Property 147
Property Tax Levies and Collections 148
Direct and Overlapping Property Tax Rate 149
Special Assessment Collections 150
Direct and Overlapping Bonded Debt 151
Legal Debt Margin (General Obligation Bonds) 152
Building Permits - Number of Permits Issued 153
Construction Activity - Building Permit Valuation 154
Demographic Statistics 155
Principal Taxpayers 156
Insurance Policies 157
Miscellaneous Statistical Information 158
NOILLDHS XHIOIDMO H LNI
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2003
Introductory Section
RANCHO
CUCAMONGA
THE CITY OF RANCHO CUCAMONGA
December 29, 2003
Mayor
WILLIAM J. ALEXANDER
Mayor ProTem
DIANE WILLIAMS
Councilmembers
REX GUTIERREZ
ROBERT J. HOWDYSHELL
DONALD J. KURTH, M.D.
City Manager
JACK LAM, AICP
To the Honorable Mayor, Members of the City Council and Citizens of the City of Rancho
Cucamonga:
It is with great pleasure that we present to you the City of Rancho Cucamonga's Comprehensive
Annual Financial Report for the fiscal year ended June 30, 2003. This year's report complies with
the new financial reporting model developed by the Governmental Accounting Standards Board
(GASB Statement 34). The new reporting model completely changes the format of the City's
financial statements. It is intended to improve reporting by adding significant additional
information not previously available in local government financial statements. Implementation is
fully complete with the addition of supplemental information on capital assets (infrastructure).
In addition to the fund -by -fund financial information currently presented in the City's financial
statements, we are now including government -wide financial statements. These include a
Statement of Net Assets that provides the total net equity of the City, including infrastructure, and
the Statement of Activities that shows the cost of providing government services. These
statements have been prepared using the accrual basis of accounting versus the modified accrual
method used in the fund financial statements. A reconciliation report is provided as a key to
understanding the changes between the two reporting methods. The new reporting model also
includes an emphasis on the City's major funds as shown in the Governmental Fund Statements.
These statements, combined with other information, are further analyzed in a new narrative
section called Management's Discussion and Analysis (MD&A). The MD&A provides financial
highlights and is intended to disclose any known significant events or decisions that affect the
financial condition of the City. This letter of transmittal is designed to complement the MD&A
and should be read in conjunction with it.
The Comprehensive Annual Financial Report consists of three sections: introductory, financial
and statistical. The introductory section includes this transmittal letter, the City's organizational
chart and a list of principal officials. The financial section includes the independent auditors'
report, management's discussion and analysis (MD&A), the basic financial statements, notes to
the financial statements, and combining and individual fund statements and schedules. The
statistical section sets forth relevant financial and non-financial data depicting the City's historical
trends and other significant facts.
This report consists of management's representations concerning the finances of the City.
Consequently, management assumes full responsibility for the completeness and reliability of all
of the information presented in this report. To provide a reasonable basis for making these
representations, management has established a comprehensive internal control framework that is
10500 Civic Center Dr. • P.O. Box 807 • Rancho Cucamonga, CA 91729-0807 • Tel 909-477-2700 • Fax 909-477-2849 • www.ci.rancho-cucamonga.ca.us
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
designed both to protect the City's assets from loss, theft, or misuse and to compile sufficient
reliable information for the preparation of the City's financial statements in conformity with
generally accepted accounting principles (GAAP). Because the cost of internal controls should
not outweigh their benefits, internal controls have been designed to provide reasonable rather than
absolute assurance that the financial statements will be free from material misstatement. As
management, we assert that, to the best of our knowledge and belief, this financial report is
complete and reliable in all material respects.
The City of Rancho Cucamonga's financial statements have been audited by Lance, Soll and
Lunghard, LLP, Certified Public Accountants. The goal of the independent audit was to provide
reasonable assurance that the financial statements of the City of Rancho Cucamonga for the fiscal
year ended June 30, 2003, are free of material misstatement. The independent audit involved
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; assess the accounting principles used and significant estimates made by management;
and evaluating the overall financial statement presentation. The independent auditor concluded,
based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that
the City of Rancho Cucamonga's financial statements for the fiscal year ended June 30, 2003, are
fairly presented in conformity with GAAP. The independent auditor's report is presented as the
first component of the financial section of this report.
The independent audit of the financial statements of the City of Rancho Cucamonga was part of a
broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor
agencies. The standards governing Single Audit engagements require the independent auditor to
report not only on the fair presentation of the financial statements, but also on the audited
government's internal controls and compliance with legal requirements, with special emphasis on
internal controls and legal requirements involving the administration of federal awards. These
reports are available in the City of Rancho Cucamonga's separately issued Single Audit Report.
I. PROFILE OF THE CITY OF RANCHO CUCAMONGA
General Information:
The City of Rancho Cucamonga currently has an estimated population of 146,666 and
encompasses approximately 38.4 square miles. It is located between the cities of Upland to the
west, Ontario to the south, Fontana to the east and is in the western section of San Bernardino
County which is in the southern part of the State of California. The local economy is primarily
based on retail commercial business and light manufacturing, which emphasizes the City's efforts
at retaining sales tax generating businesses to help stabilize the City's financial base.
Government:
The City of Rancho Cucamonga (the City) was incorporated in 1977 as a general law city under
the provisions of the Government Code of the State of California, and operates under the Council -
Manager form of city government. The City officials elected at large include a May. and four
City Council members, a City Clerk and a City Treasurer. The Mayor and Council members are
elected on a staggered basis for a term of four years. There is no limit on the number of terms an
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December 29, 2003
To the honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
individual can serve as Mayor or as Council members. The Mayor and City Council appoint the
City Manager.
Reporting Entity and Its Services:
The City has included within its reporting entity for financial reporting purposes all agencies for
which the City is financially accountable. These agencies include the Rancho Cucamonga
Redevelopment Agency, the Rancho Cucamonga Public Improvement Corporation, the Rancho
Cucamonga Fire Protection District, the Rancho Cucamonga Library and the Rancho Cucamonga
Public Financing Authority. The City provides accounting services to all these agencies.
Additional information on these agencies can be found in Note t.a. in the notes to the financial
statements.
The City of Rancho Cucamonga is a general law city governed by the State of California
Government Code and local ordinances and provides quality service by blending the talents of
City staff and utilizing other agencies. Certain services necessary to continue the high quality of
life in Rancho Cucamonga such as water, sanitation (i.e., sewage) and police are furnished by the
County of San Bernardino and other specialized agencies. The City provides building safety
regulation and inspection, street lighting and beautification, land use planning and zoning,
housing and community development services, maintenance and improvement of streets and
related structures, traffic safety maintenance and improvement, and a full range of recreational
and cultural programs for citizen participation.
The Redevelopment Agency provides the services associated with selling the City as an optimum
location for companies to establish their operations. The City's location and local labor market
are just two optimum items available as a selling tool. The primary focuses of the
Redevelopment Agency are community revitalization and the long-term economic development
of the City of Rancho Cucamonga. The Rancho Cucamonga Public Improvement Corporation is
a nonprofit corporation which was established to assist the City by financing, acquiring,
constructing, improving and leasing public improvements for the benefits of residents of the City.
Fire protection for the City and its sphere of influence is provided by the Rancho Cucamonga Fire
Protection District. The Rancho Cucamonga Library provides current information, formal
education support, independent learning opportunities and life enrichment materials to the
residents of the City. The Rancho Cucamonga Public Financing Authority was established to
facilitate the financing and the refinancing of construction, expansion, upgrading and
improvement of the public capital facilities necessary to support the rehabilitation and
construction of residential and economic development within the City.
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December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
II. HIGHLIGHTS OF FISCAL YEAR 2002/03
Redevelopment Agency:
Economic Development/Marketinp
The Agency's economic development goals continue to focus on job creation; business attraction,
retention and expansion; improving the quality of life for residents and businesses; increasing the
City's tax base; and providing opportunities for public and private partnerships, including private
investment in the community.
Retention/Expansion
The Redevelopment Agency continues to implement programs and activities that assist in the
growth and expansion of the local business community. Some of the efforts undertaken to
facilitate retention and expansion activities have included:
Victoria Gardens Reeional Shopping Center: On February 20, 2002, the Agency approved a
Disposition and Development Agreement with Forest City Development for the construction of a
1.3 -million -square -foot, open-air, regional shopping and entertainment center. The proposed
project will offer a mixture of regional and neighborhood retail shopping, restaurant and
entertainment, professional services, a library, and a Cultural Arts Center in a main street district
setting designed to make it a destination location for the entire Inland Empire. The first phase of
approximately 850,000 square feet will break ground September 2003; completion is anticipated
in October 2004. The eagerly anticipated Cultural Center will open approximately six months
later and will include a 540 -seat performing arts theater, library and banquet facilities. It is
anticipated that this project, which will have a significant economic impact on the community,
will provide approximately 3,000 new permanent and part-time jobs for local residents, and will
serve as a catalyst for further development in the eastern portion of the city.
Small Business Assistance Center: The center is a partnership between the City, Agency,
Chamber of Commerce and the Inland Empire Small Business Development Center. The center
was created to serve the needs of small businesses in Rancho Cucamonga. It provides free and
fee-based confidential, one-on-one consulting to existing and new business owners/operators.
During fiscal year 2002/03, the center provided services to over 124 local businesses, helping
with job retention, and assisting them in securing $272,000 in new financing. To better serve the
community, the Inland Empire West office was opened on Inland Empire Boulevard in
neighboring Ontario.
New Business Receptions: The Agency continued hosting its New Business Receptions for
businesses starting operation in Rancho Cucamonga. During this past fiscal year, the Agency
hosted 3 business receptions in which 100 companies participated. The purpose of the receptions
is to acquaint new business owners/operators with city personnel and provide them information
regarding business support services.
Business Annreciation Week: For the past eight years, the Agency has declared one week in May
as Business Appreciation Week. This fiscal year, Business Appreciation Week was held during
the week of May 12th. Street banners saluting Rancho Cucamonga businesses were installed over
major streets, and the Chamber hosted a golf tournament followed by an Agency -hosted night of
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December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
baseball at the Epicenter. Over 272 people attended the business appreciation night at the
Epicenter, the City's venue for professional Class "A" baseball. The program was developed as
part of the Agency's ongoing business retention efforts, and to convey the City's appreciation to
all Rancho Cucamonga businesses.
Business Visitations: The Agency has developed an outreach program to create and maintain
contact with local businesses. Providing an opportunity for Agency staff and business
owners/managers to meet and discuss business successes and concerns, this program also allows
staff members to find out about a company's particular product or service. During this past fiscal
year, Agency staff has visited 18 companies.
Mayor's Roundtable: The Mayor's Roundtable is held quarterly and provides an opportunity for
business executives to meet with the Mayor, exchange ideas, and discuss issues that affect the
business community in Rancho Cucamonga. The meetings are purposely arranged to include a
small number of business professionals, typically three to five, so that all attendees have the
opportunity to participate in the discussion. This fiscal year, 11 attendees representing nine
companies participated in these meetings.
Visions Newsletter: The Agency continued production and distribution of its quarterly business
newsletter, providing local and targeted businesses with updates on Rancho Cucamonga business
and Agency activities. The newsletter has over 5,000 subscribers throughout the region and state,
including 52 who have signed up to receive it electronically via e-mail.
Business Connection Network (BCNI: Redevelopment staff continues to attend this weekly
Chamber of Commerce networking meeting as a way to support the Chamber and meet with local
business owners. The BCN currently has over 110 participants each week. This effort has been a
successful part of the Agency's ongoing business retention efforts.
Third Party Electrical Certification Program: During the reporting fiscal year 2002/03, two
companies have been assisted through the Agency's Third Party Electrical Certification Program.
An additional seven companies are currently going through the certification process. The
program was developed to assist local manufacturers in complying with the National Electrical
Code requirement for safety certifications.
Marketing/Attraction
During the past year approximately 900 new businesses began operation in Rancho Cucamonga.
To ensure new business activity, the Agency continues to focus on implementing a wide variety
of business attraction programs, which include advertising, marketing, and the promotion of
tourism. Some of these efforts have included:
Economic Develonment Strategy: In June 2002, the Agency retained the services of the firm
Economics and Politics, Inc. to provide a comprehensive update of the Economic Development
Strategic Plan. The updated plan will provide the Agency with data, strategies, and
implementation measures that are conducive to the current business environment, as well as the
economic issues the community may face over the next few years. The Plan was completed over
the past year.
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December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Advertising: As recommended in the Agency's Economic Development Strategy, the Agency
continues to advertise in a number of trade joumals and site selection magazines. During the
2002/03 fiscal year, the Agency received approximately 178 leads as a result of these
advertisements.
Co-operative Newspaper Advertising: The Agency and Chamber of Commerce have been
working with the Inland Valley Daily Bulletin to sponsor a monthly advertising campaign in the
City News section on the god and 4d' Friday of every month. The goal of this advertising
campaign is to bring greater recognition to the businesses along Foothill Boulevard and to
promote the corridor as a shopping destination.
E-mail Marketing: During the past year, the Agency introduced its new electronic business
newsletter, FastTrack, which is designed to keep business and industry partners up to date on
business-related news and information in the city. The "e -newsletter" was the first product
developed with regard to the Agency's new e-mail marketing program. Subsequently, another e-
mail marketing product was also launched. "Opportunities," is an "e -bulletin" distributed to real
estate brokers, developers and retailers, alerting them to selected property listings and retail site
availability.
Inside Rancho: This site selection web site continues to be a valuable industrial and retail site
search tool that generates interest in sites that may otherwise be overlooked by potential business
investors. The interactive web site has received thousands of visits to date, and allows brokers,
developers and retailers to conduct online GIS -based searches quickly and easily, offering site-
specific demographic information based on 3, 5, 10 and 15 -mile radii. During the past year, staff
has continued to work on the third component of the program, which will expand the web site's
search abilities to include office space availability as well.
Trade Shows: The Agency continues to participate in miscellaneous trade shows, including the
International Council of Shopping Centers (ICSC) annual Deal Making Trade Shows, which
provide valuable retail contacts. During the fiscal year 2002/03, Agency staff attended the Spring
Convention (May), promoting the attributes and advantages of doing business in the city. Agency
staff has also participated in regional shows in an effort to attract companies to Rancho
Cucamonga.
Special Events/Programs:
Golf Channel Commercials: Agency staff worked with the Community Services Department
staff and a production company to prepare two 30 -second commercials and four to six vignettes
to be used by the Golf Channel during its September 2003 coverage of the Inland Empire Open
Golf Tournament (Mark Christopher Charity Classic). The 30 -second spots promoted the city
and specific topics, such as doing business in the city.
25th Anniversary Mural: As part of the city's yearlong Silver Anniversary celebration of its
heritage, and in an effort to promote local tourism, Agency staff worked with a local building
owner on the placement of a commemorative mural, featuring the Silver Anniversary logo
graphic, which is displayed on the front of this prominent office building. The 25th Anniversary
Mural was completed in May 2003.
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December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Affordable Housing
The Agency strives to meet the needs of the community's low- and moderate -income families,
and to establish goals to provide for, improve, and maintain the city's supply of affordable
housing. The Agency's affordable housing projects provide home ownership and rental
opportunities to households at or below 90% of area median income.
Heritage Pointe Senior Apartments: Construction of this new 49 -unit senior apartment complex
was completed November 2002. The complex was 100% leased in January 2003, and the
dedication ceremony was held March 3, 2003.
Olen Jones Senior Anartments: The Agency entered into a Disposition and Development
Agreement with the Northtown Housing Development Corporation (NI -IDC) to provide funding
for the development of the 96 -unit senior housing project at the former Alta Loma Packinghouse
site on Amethyst Avenue. Completion of the project is anticipated by March 2004.
Home Ownership: Northtown Housing Development Corporation (NI -IDC) has continued its
single-family in -fill development and down payment assistance programs by leveraging other
public/private funds with Agency funds, and creating home ownership opportunities for lower
income residents. To date, with the assistance of the Redevelopment Agency, a total of 36 lots
have been developed in Phase I through HI with single-family homes, which have either been
sold or leased to lower income residents. Construction of Phase IV, consisting of 8 new homes
and the rehabilitation of one existing home, is expected to begin in November 2003.
First -Time Homebuvers Program: The Agency continues to contract with Neighborhood Housing
Services of the Inland Empire (NHS) to administer the Agency's First -Time Homebuyer
Program. The First -Time Homebuyer Program provides down payment assistance in the form of
a silent second mortgage to qualifying low- and moderate -income families. NHS closed two (2)
loans during the fiscal year 2002/03.
Familv/Senior Housing Rental Onnortunities: The Agency continues to monitor projects that are
operated by the Southern California Housing Development Corporation (SCHDC), Northtown
Housing Development Corporation (NHDC) and Pepperwood. SCHDC manages a total of 1,144
units at five complexes (including the new Heritage Pointe Senior Apartments), of which 546
units are classified affordable. NHDC's Villa del Norte project has 88 units that are affordable;
Las Casitas has 14; and Pepperwood has 46 affordable units. NHDC's Olen Jones Senior
Apartment Complex is currently under construction, and will provide an additional 96 units upon
completion in March 2004.
Capital Improvements
The Agency has been responsible for the development of several capital improvement projects
that have helped to eliminate blighted conditions within the community, and encourage additional
investment by the private sector.
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December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Lower Hermosa Improvements: Construction of Phase II of this project began in August 2002
and was completed in February 2003. This phase provided under -grounding of overhead utilities
and streetlights, and improvement of a railroad grade crossing. The project has improved traffic
circulation; mitigated flood control risk; provided infrastructure improvements; and assisted in
the elimination of blighted conditions in the southern portion of the Redevelopment Project area.
Additionally, as a result of the Agency's infrastructure investment, several buildings have either
been built, or are under construction in this area, accounting for nearly 2 million square feet of
new industrial development.
Installation of Conduit for A Fiber -Optic Ring: The goal of the fiber-optic ring is to connect all
city facilities, and become proactive in building a high-tech infrastructure that will help attract
high-tech companies and jobs. Phase I of this project has been completed, connecting four city
facilities, including the City Yard, Library, Senior Center and Fire Station #2. Phase II is
scheduled to begin in Spring 2004.
Haven Avenue Improvements — Base Line Road to SR 30/210: Currently in design phase, this
project involves laying storm drain pipe from Base Line Road connecting to the existing storm
drain (installed during the 210 Freeway construction) just north of 19`" Street, and widening
Haven Avenue. This project will improve traffic circulation along Haven Avenue near the 210
freeway.
Fire Station #173: The Agency Board approved a contract in June 2002 with an architectural firm
to update the design plans for Fire Station #173. Plans have been completed for this essential
public facility, which will begin construction in the first quarter of 2004. The facility will replace
an existing temporary site that is used to help protect individuals and property within the
Redevelopment Project area.
Engineering:
Engineering staff has been coordinating the design, construction and implementation of the City's
Municipal Utility.
Throughout fiscal year 2002/03 Engineering staff continued to work with the Route 210/30 Ad
Hoc Task Force, SANDBAG, Caltrans, and residents to discuss and resolve issues related to the
freeway design and construction.
Grant funds from state and federal sources were aggressively pursued for park and recreation
improvements including Central Park Trail, Napa Soccer Complex, Regina Winery Project and
Senior Center Design and construction. Staff provided oversight of the design of the 5 -acre South
Etiwanda Park.
The City held weekly E -waste events during fiscal year 2002/03 and collected 16-18 tons of
material.
Staff also constructed landscape improvements on Lemon Avenue between Carnelian and Beryl
as a collective effort between the City and the local Church of Jesus Christ of Latter -Day Saints
congregations. .
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December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
The following capital projects were constructed during fiscal year 2002/03:
• 19th Street: Jasper street to Hermosa Ave. Phase II designed and constructed south
parkway landscaping;
• Foothill Blvd: Etiwanda Ave. to East street designed and constructed storm drain;
• Etiwanda Ave.: Victoria St. 500' north on W/S and 200' north on E/S designed and
constructed sidewalk;
• Etiwanda Ave.: 5/0 Wittram Ave. constructed upgrade SCRRA RXR crossing;
• Banyan Street: E/0 Milliken Ave to Rochester Ave designed and constructed north side
widening;
• Carnelian: N/0 Vivero to N/O Base Line Rd. design of street pavement rehabilitation and
storm drain;
• Lemon Avenue: pavement rehabilitation projects from Beryl street to Archibald Ave;
• Local Street: street pavement rehabilitation various locations;
• 19'h Street at Jasper street; Installed lighted cross walk across 19th Street
• Rehabilitate Traffic Signal internally illuminated street name signs.
Planning:
Current Planning
During the 2002/03 fiscal year, the Current Planning section processed a number of major
development projects, permit entitlements, and special projects as summarized below.
Staff processed a total of 1,194 applications of all types, a 21% increase over the previous fiscal
year, ranging from General Plan Amendments to Home Occupation Permits.
Major development projects that were processed include:
• Victoria Gardens regional shopping center - Approval of the design/development plans
for 175 acres of mixed use, including Macy's, Robinsons/May, and JCPenney.
• Victoria Arbors — Approval of design/development plans for over 500 single-family
homes on 300 acres of land north of the regional mall.
• Homecoming — Approval of 677 apartments by Lewis Homes.
• Pacific Electric Inland Empire Trail — Obtained $252,000 in state funding to build Phase
2, between Amethyst Street and Archibald Avenue of Rancho Cucamonga's portion of
this 21 mile regional trail.
• Construction or completion on: Ford and General Motors parts distribution warehouses;
over 600 single-family homes in "Rancho Etiwanda" along Day Creek Boulevard north
of I-210; two apartment projects in Empire Lakes by Fairfield.
The Current Planning section was involved with many special projects including:
• Sphere of Influence annexations
• Foothill Freeway
• Route 66 Task Force — Visual Improvement Plan
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December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Sign Task Force
• Information Technology Master Plan
• Pacific Electric Inland Empire Trail
• Environmental protection regarding the following endangered or threatened species:
California Gnatcatcher, San Bernardino 'Merriams' Kangaroo rat, and Delhi Sands
Flower Loving Fly
Advance Planning
During the 2001/02 fiscal year, the Advance Planning section worked on a number of projects as
indicated below.
A City -initiated comprehensive General Plan — Development Code consistency program was
started to bring the existing Codes into conformance with the 2001 General Plan Update.
In addition, staff processed three Development District Amendment, one Development
Agreement, two annexations, seven Development Code Amendments, one EIR and ten General
Plan Amendments.
Eleven County and two governmental referrals were received and reviewed.
Historic Preservation accomplishments included the following:
• Six properties were designated Landmarks with Mills Act Contracts — DeLarson-
Mitchell, Bartholow, Towes, and Hogencamp residences, the Etiwanda Switfhing Station
and the Hippard Ranch Vineyards.
• Isle House restoration and caretaker residence plans commenced
• RDA Preservation Revolving Fund Program Annual Implementation.
Community Development Block Grant Administration
The Community Development Block Grant (CDBG) program met the goals of the Consolidated
Plan Annual Action Plan for the 2001/02 program year through the following activities:
Capital and Facility Improvement Programs
• The repair or replacement of 4,428 square feet of sidewalk throughout target
neighborhoods
• The removal of 36,000 square feet of graffiti throughout target neighborhoods
• The installation of 20 handicap ramps totaling 3,144 square feet
Home Improvement Programs
• The City Home Improvement Program assisted 48 households through 2 loans, 35
emergency grants, and 11 grants
• The Oldtimers Foundation Home Maintenance Program assisted 35 households with
minor home repairs
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Public Services Programs
• Homeless Outreach, Programs & Education assisted 34 homeless individuals
• Foothill Family Shelter assisted 6 households with transitional shelter
• House of Ruth assisted 127 households
• The YMCA and YWCA programs assisted 77 youth
• Camp Fire USA assisted 24 youth
• The West End Hunger Program (SOVA) assisted 1,201 individuals
• The Inland Fair Housing and Mediation Board Fair Housing program assisted 68 persons
and their Landlord/Tenant program assisted 133 households
• The Oldtimers Foundation Senior Nutrition program assisted 3,234 persons
• The Rancho Cucamonga Public Library Family Literacy program assisted 101 youth
• Project Sister assisted 1,188 persons
• YMCA Senior Transportation assisted 531 persons
The administrative function completed the Consolidated Annual Performance and Evaluation
Report (CAPER) for reporting projects completed during the fiscal year 2001/02 program year,
and the Annual Action Plan for proposed projects to be undertaken during the fiscal year 2003/04
program year.
Building and Safety:
The Building and Safety Department provides plan checking, inspection and permit activities for
construction projects to meet State Model Codes including building, fire, ADA, energy,
plumbing, mechanical and electrical codes. The department provides code enforcement of
municipal code property maintenance standards in a coordinated environment.
For the calendar year 2003, the depattment performed well over 20,000 plan checks and issued
approximately 12,000 construction permits. The total valuation for these permits is at its all time
high of $540,000,000. Single-family residential construction leads the increase in the building
construction. During this year of 2003, the department is also very busy with the permit and
inspection activities of the Mall project and other City special projects.
Building Inspection
To maintain the required inspection service for the large increase of permit activities, additional
contract inspectors were hired in order to maintain 24-hour turn -around time for inspection
requests. For the Mall project, an on-site inspection office was established so the inspection
requests and inspection issues can be resolved immediately.
Plan Check and Sunnort Services
With the large volume of permits anticipated for this calendar year and possibly for next year,
staff and budget for this section has been increased for hiring additional contract employees and
utilizing more plan check work from the consultants. The additional help has provided a smooth
permit process for the large increase of the number of the projects.
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December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Fire Construction Services
Unique to Rancho Cucamonga is the Fire Construction Services section located within Building
& Safety. On behalf of the Rancho Cucamonga Fire Protection District, Fire Construction
Services performs all development & technical review related to fire codes and standards for new
proposed projects, plan review and permit issuance of all fire protection systems (automatic fire
sprinklers, fire alarms/monitoring systems and hood suppression systems) and the section
provides all new construction fire inspections.
Additionally, specific Building and Safety staff members have been available to visit existing
businesses that are interested in relocating their business to Rancho Cucamonga. These staff
members provide technical information to the business owner as well as assess for building code,
fire and electrical requirements. This personal on-site visit ensures the potential customer that all
significant items will be addressed and completed prior to the intended Grand Opening. In 2003,
22 new businesses were successfully relocated to Rancho Cucamonga using this approach.
Code Enforcement
This section continues to provide services for enforcing requirements of municipal code, property
maintenance standards, zoning related issues, and works with other city departments in the areas
of promoting and educating the general public to maintain healthy, safe, clean living and working
environments.
This section has responded to almost 3,300 requests from the public during this 2003 calendar
year. Code Enforcement has obtained an approval from the State for a code enforcement grant of
$193,500 to be used for upgrading the graffiti abatement program and improving the code
enforcement staff's capital resources.
Community Services:
The Community Services Department continued its successful efforts to offer residents of the
City of Rancho Cucamonga opportunities to relax, to team, to get physically fit, to make new
friends and much more. Well over 5,000,000 visits were made to the City's recreation facilities
and parks during the year as youth and adults alike made positive use of their leisure time. The
following major activities were accomplished during the reporting period.
Senior and Human Services — For the "Best Years of Your Life"
The Rancho Cucamonga Senior Center more than lived up to its mission this last year. With over
100 large and small group activities offered at the Senior Center on a weekly basis, new
audiences of older adults were attracted to the Senior Center. Activities included classes in areas
such as fitness, health and wellness, arts and cultural, self -enhancement and education. In
addition, increased travel opportunities were available. While selling out most single day trips
that were offered, the Senior Center also provided a variety of choices in U.S. and international
extended tours and cruises. (A total of 180 trips were offered and were attended by 528
participants.)
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To the Honorable Mayor, Members of the City Council
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The single most high volume activity at the Senior Center during the reporting period continued
to be the daily nutrition and homebound meal delivery program conducted by the Old Timers
Foundation. This past year marked a continued increase in the total number of recipients of this
vital service with 35,000 meals being prepared in the Center's kitchen. Half of those meals were
served at the Senior Center and half were delivered to homebound seniors within the community.
The City continued to team with the Rancho Cucamonga Family YMCA to provide a free
transportation program for Rancho Cucamonga seniors providing van service to and from the
Senior Center. Over 9,300 rides were provided during the reporting period for seniors to take
them to the Senior Center to join in the City's activities, visit with friends and enjoy a hot
nutritious meal.
The Center celebrated 36 holiday and special events throughout the year. These fun -filled
programs featured talented entertainers, delicious food and most importantly a lot of fun and
fellowship. The most memorable events are celebrated on special occasions and holidays. This
past year, the Center held such events as a Thanksgiving Dinner, a Roman Banquet, a Mothers
Day Tea, an Antique Road Show and a Fine Art Show to name just a few.
This last year saw the 20 -member Senior Advisory Committee address many significant issues
and needs of seniors in the community. On the top of that list was their most important work to
raise funds for equipment for the new senior center to open at Central Park in the fall of 2004.
Due to the Senior Advisory Committee's diligent effort, their vision of developing a new,
adequately sized senior center will soon become a reality.
Over this past year the Senior Center has addressed many challenges in meeting the needs of
older adults throughout our community. Additionally, the Center has established itself as a vital
social institution that is an essential link in the aging network offering a broad range of services
and activities and access to many other community resources.
Cultural/Performine Arts — Instilling passion for the arts in all its forms
A highlight for this Division during the year was the planning for the expansion of
cultural/performing art programs for community residents. Two new acting programs geared to
youth participants were started up during the reporting period. They included: Youth Theatre
Workshop and Performance (introduced aspiring actors, age 6-11 to the magic of theatre
performance) and The Young Actor's Workshop (taught the youth performer techniques and skills
to develop their acting abilities). Additional continuing programs included: Vocal Expression
and Performance and The Talent Connection. Over 54 performing arts classes and workshops
were offered during 2002-2003 with nearly 500 youngsters and adults participating.
Summer also saw the debut of the City's Community Theater production, "The Pajama Game."
Over 150 children auditioned and a cast of 82 worked hard to learn new skills and perfect the
show. The production delighted 2,500 spectators and included young children, many of whom
were attending their first live theater production. The spring musical, "Once Upon a Mattress"
introduced adult performers into the program, including professional and novice local adult actors
in the cast, blending their talents with enthusiastic young performers. The result was a highly
entertaining presentation featuring all ages and amazing local -talent.
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Additional arts related activities included:
• The formation of the Inland Empire Arts Alliance (ieArts), a new coalition to support and
broaden awareness of the arts in the Inland Empire. Working closely with the Arts
Council for San Bernardino County and the Arts Council for Riverside County, the
Inland Empire Arts Alliance hopes to serve the artists, audiences and active participants
in the Inland Empire with an informative website, an ongoing arts calendar and technical
workshops and arts trainings.
• In September 2002, the Rancho Cucamonga Performance Troupe was initiated. This
new program is designed to teach young performers a variety of musical numbers
available to present at civic and community events. The program is open for audition for
boys and girls ages 10-18. This year the Troupe had the special privilege to perform at
the City's Silver Anniversary Celebration at the Epicenter in May 2003.
Special Events — Community celebrations for all occasions
Some of the major community wide special events provided during 2002-2003 included:
• July 4th Celebration — our third annual fireworks spectacular at Chaffey College. Over 7,000
community members enjoyed the festivities that included a fun zone for children, live
entertainment and food vendors.
• Movies in the Park — a 6 -week annual series held during the months of July and August. Five
thousand (5,000) conununity members attended our showings of family-oriented movies in
the park at three different park sites throughout the City.
• Rancho Nights a Community Marketplace and Concerts in the Park — A combination of
Harvest Tuesdays and Concerts in the Park became Rancho Nights this year. More than
20,000 community members came out to enjoy an evening in the park with their family and
friends during this 12 -week program that was held at Red Hill Community Park. Rancho
Nights included great food vendors, live entertainment and shopping at the marketplace.
• Comedy Circus — Our Family Entertainment event at the Epicenter featured an entertaining
comedy show. Over 1,200 community members enjoyed this free event that featured the
professional production staring Carlos Oscar, Dana Daniels and funny man Cory Edwards as
the Master of Ceremonies.
• BUY.COM Inland Empire Open Golf Tournament — The Community Services Department
had a very visible role in this event, hosting the City's skybox on the 18th green for
dignitaries, staffing a booth in the Expo Village that promoted both the Community and the
Library Foundations and hosting the media tent for reporters covering the event at the Empire
Lakes Golf Course. The event dates this year were: September 26-29, 2002.
• The City's Annual Founders Day Parade and Celebration was held on November 9`" and not
even rain could dampen our annual parade. Our parade theme was Celebrating 25 Years of
Excellence. This years parade kick-off our yearlong celebration of the City's 25 years of
cityhood. Thousands of residents attended our annual citywide parade and celebration in
honor of the City's incorporation.
• The 3rd Annual Tree Lighting Ceremony was held in late November in cooperation with
Lewis Retail Centers. The evening consisted our local entertainment, a visit and photo
opportunity with Santa and Mrs. Clause. Over 1,500 community members enjoyed this
festive holiday event.
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• A Cinco de Mayo celebration was held for the community on May 3`4 at Old Town Park.
There were live mariachis, ethnic dancers, fun -filled activities for children and traditional
food vendors.
• In memory of the victims of September 11 di and their families, a special program, The Spirit
of America, was held in our community on September 11, 2002. This event featured the
renowned Windsong Southland Chorale and provided our community with an evening of
patriotic music and a tribute to the American spirit. Proceeds from the event were donated to
a charitable organization providing relief to the victims and families of the 2001 September
11th event.
• Starting with the November 2002 Founders Day Parade and Celebration, Rancho
Cucamonga's Silver Anniversary focused on the past, present and future of the community.
This special occasion was marked with a number of commemorative items and celebrations.
These included the development of a: commemorative pin, bountiful harvest cookbook
featuring a collection of recipes and cooking tips from area founding families,
commemorative 2002-2003 calendar featuring a variety of art work selected from a
community -wide art contest, Silver Anniversary commemorative t -shit featuring the logo of
the celebration, a community -wide special event at the Epicenter attended by nearly 5,000
community members, featuring a Taste of Rancho Cucamonga, special recognitions of former
city officials, performances by area youth performers, a special headliner concert featuring
LeAnn Rimes and a spectacular fireworks show, and lastly the publication of Rancho
Cucamonga: A Tradition of Vision, a commemorative history of the community, The Silver
Anniversary close out event took place at the November 1, 2003, Founders Night Gala, the
signature fundraising event sponsored by the Rancho Cucamonga Community Foundation.
Sports — Enriching the lives of people, young and old, who live and work in our community
through physical activity and fun
Our Sports Division continues to he the leader in the Inland Empire for youth sports and aquatics.
Some of our sports programs are highlighted below:
• Pee Wee Sports (soccer, basketball and baseball) for boys and girls, ages 3-5, experienced
over 1,900 participants this year.
• Youth Basketball program, which is designed for youngsters ages 6-16 continued to burst at
the seams with 2,000 participants.
• The Youth Roller Hockey program continued to provide youngsters, ages 6-15 with the
opportunity to play this exciting sport at the Epicenter Expanded Parking Lot.
• A 10 -week summer youth sports camp was very popular with 400 youngsters participating.
• Four hundred and seventy-five (484) teams (7,744 community members) participated in our
Adult Softball program.
• Participation in our Adult Soccer program remained high with 150 teams or 1,800
participants.
• Forty-five (45) youth and adult Softball Tournaments (10,800 participants on 675 teams)
were held at the Rancho Cucamonga Epicenter Adult Sports Complex.
• Flag Football had 38 teams (3,8000 participants) playing at the Epicenter during the year.
Learn w Swim Program — The Department offered four sessions of public swimming lessons for
the community during the summer of 2002. Lessons were provided at both Alta Loma and
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To the Honorable Mayor, Members of the City Council
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Etiwanda High School pools. During the reporting period over 3,300 youngsters and adults
participated in group swimming lessons resulting in over 77,000 participants enjoying swimming
classes and activities during the 10 -week program.
The R.C. Family Sports Center continues to be a very popular site. Over 114,000 community
members enjoyed the Sports Center programs and another 46,000 participated in open play
basketball and racquetball at the Center. The Sports Center continues to play a key role in
revitalizing the Orchard Plaza shopping center.
The Department's Sports Advisory Committee continued its responsibility of allocating fields for
city non-profit sports groups on a bi-annual basis. Over 1,775,000 people utilized City fields
during 2002-2003. Despite the ever-increasing demand for fields, the Committee continued to be
successful in allocating fields in a fair and equitable manner.
Teen Programs — Promoting safe, fun and meaningful activities for youngsters ages 11 - 16
The Teen Center has become a focal point for youth in the community and is open 5 -days a week
year round with extended hours during school vacations and the summer months. It offers a
variety of recreational activities for teens in 6`h through 10`h grade. During the year over 9,400
teens attended the Center.
A homework study room located in the RC Family Sports Center adjacent to the Teen Center
opened in June 2001. The Center has two computers with Internet access available to teens to be
able to do research and complete homework assignments. Over 800 youngsters utilized the
Homework Room to complete homework assignments, reports or just to play around on the
computers.
Some of the activities offered for teens during the reporting period included: workshops
(babysitting training, self-defense) and special programs such as the College Fair (2,500
attendees) and Career Fair (1,700 participants) for teens.
The Teen Recreation Activity Club (TRAC), established in 1989, completed another successful
year full of events, fund raising and community service programs. Membership in TRAC during
2002-2003 numbered 246. During the summer months alone, these teens volunteered over 3,415
hours of service by operating snack bars at Movies in the Park, Concerts in the Park and the
summer aquatic program. The very popular Night on the Town Babysitting Program that is
operated by TRAC provided this much sought after service year round.
Teen Learning Center (TLC), a summer teen volunteer program, gave youth on-the-job training
in many City programs, such as Day Camp, Kinder Camp, Kid Explorers and the RC Sports
Camp. Sixty-three (63) participants volunteered 1,564 hours of service during this summer
program.
The Teen Trips program offered fun venues for summer, winter and spring breaks. This year 435
teens participated in visits to local attractions throughout the southern California area.
Skate Park — It is estimated that over 7,800 youngsters utilized Spruce Park Skate Facility during
2002-2003. Over three hundred (325) youth participated in the City's annual Skate
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Demonstration and Safety Clinic and over 200 youngsters were informed about skate safety tips
during assemblies at their schools.
Youth Programs — Providing opportunities to enrich the lives of our youngest residents
Playschool, a progressive program for children ages 1-5, continued to experience tremendous
growth this past year. Currently Playschool classes are offered at Lions East Community Center,
Hillside Community Church and the Mulberry Learning Center. With enrollment over 620, the
emphasis of the program is on socialization skills, interaction skills, improving attention span and
language development through the use of games, crafts, songs and stories.
During the summer months, the Department offered full-day activities through our Camp
Cucamonga program (for youngsters ages 5-12). Over 74 youngsters each week participated in
this 9 -week program that has held at Alta Loma High School. Partial day summer programs were
also available through our Play Camp (for tiny tots ages 1-5) and Kid Explorers programs (for
youngsters ages 5-10). Over 1,500 youngsters participated in the City's summer camp programs
this fiscal year.
A variety of youth oriented special events were held over the last year. They included:
• Breakfast with Santa
• Pumpkin Carving Bash
Our Mobile Recreation program continued to bring recreation programs and services out into our
community. Dubbed, Fun on the Run, this highly successful mobile program traveled to various
park and school sites throughout the year bringing games, music, sports and arts and crafts
activities to youngsters of all ages, at no cost. This last year the program regularly visited 11 park
sites, had 4 private rental functions, 7 special events, provided over 800 hours of service attended
by over 9,000 participants.
Additional Departmental Activities:
The Grapevine — A means to communicate regularly with our residents
Four issues of the City's quarterly newsletter, The Grapevine were produced and distributed
during the year. This publication serves as the City's main avenue for disseminating information
to the public regarding important City issues and in advertising City programs, events and
recreational opportunities. This publication has proven to be a very effective means of
communicating with the residents of our community.
Recreation Classes — Enriching the lives of those who live and work in our community, by
creating a sense of personal growth, physical challenge and fun
As the largest and most innovative program in the Inland region, the Community Services
Department's recreation program continued to strive for excellence in its program offerings. The
City used a combination of City facilities, school sites and private businesses to offer over 300
classes/activities/workshops for the community each quarter during the reporting period. More
than 28,000 residents registered for non -aquatics, non -senior citizen, fee based classes this past
fiscal year. Participants of all ages have their choice of a variety of course offerings such as arts
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
and crafts, dance, performing arts, music, gymnastics, sports, fitness, health/safety and special
interest classes. Independent contractors, who were paid a percentage of the class fee, thereby
guaranteeing a profit to the City for each class, offered most of our classes.
Volunteers - The heart of our Department
Throughout the year over 4,300 volunteers logged over 31,660 hours of service at a cost saving
value to the Department of $443,240. These individuals assisted our staff with everything from
special event preparation, coaching sports programs, storekeeping, teaching classes at the Senior
Center to clerical support at our main office and off-site locations.
Facilities —Providing quality venues for our residents to enjoy
It is estimated that over 1.7 million community members visited our City parks on a drop-in basis
during the fiscal year. In addition, nearly 50,000 individuals enjoyed functions at our four
reserveable parks that have a total of 11 picnic shelters.
The Equestrian Center at Heritage Community Park was utilized daily by the public for drop-in
use and programmed activities. hi addition, the Alta Loma Riding Club, Rancho Rebels 4-11
Club and the Rising Stars of Equestrian Therapy also used the facility bimonthly for their
meetings, shows and other special events. The Rancho Cucamonga Citizen Patrol also used the
facility as their training site. The Center was also utilized by over 3,000 for rental activities.
Lions West and East Community Centers, the Senior Center and to a lesser extent, the R.C.
Family Sports Center were available sites for community rental activities. Demand for space
during peak hours remains high.
RCoark/Instant RC — Enhancing customer service through on-line information and services
The Community Services Department's website httn://www.rcnark.com/ continued to provide
enhanced customer service for our residents by providing them access to Community Services
Department information 24 hours a day. The site features a comprehensive calendar of events,
descriptions of the current classes and activities offered by the department, park and facility rental
information and league standing for adult sports leagues. The site saw an average of 7,696 visits
and 1,839 visits per month during the year.
The Department introduced Instant RC, an on-line activity registration in August 2002. This
service allowed community members the opportunity, with their MasterCard or Visa and just a
few clicks of their mouse to register quickly and easily for their favorite City activities. Between
August 2002 and June 2003, nearly 900 community members utilized this valuable time saving
service. It is anticipated the number of users will more than double next fiscal year.
The Rancho Cucamonua Epicenter —Providing baseball and more for the community
The Rancho Cucamonga Epicenter Stadium is home to the highest ranked (in terms of
attendance) southern California team in the Single 'A' Baseball League, the Rancho Cucamonga
Quakes. In their 10th consecutive season as attendance holders (4,249 average game attendance)
70 home games took place during the 2002 season. The Epicenter facility is used primarily for
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Quakes baseball between April and September. The team is a California Affiliate of the Anaheim
Angels. During the 2002 season several professional players were on rehabilitation assignment
with the Quakes. This included Tim Salmon and Benji Molina to name just a few of the major
leaguers that played with the Quakes.
On non -game days and off-season months Epicenter is available for rent. During the reporting
period, 16 rentals took place at the Epicenter totaling 27 days of activity. Commercial filming
continued to be the number one rental activity at the Epicenter. Other activities included used car
sales, religious services, community functions such as high school graduation ceremonies and
community wide family activities.
Grants —An important means to augment City services for our residents
To augment City supported programs, the Department was successful in receiving 2 renewal
grants during the reporting period. Continued funding from the First 5 Commission for San
Bernardino County (formerly the Children and Families Commission for San Bernardino County)
provided resources for programs, services and resources for families with children ages 0-5 for a
second year through the Department's Youth Enrichment Services (YES) program. In addition,
the Department also received a senior services renewal grant from the San Bernardino County
Department of Aging and Adult Services to enhance programming, services and activities for our
senior residents.
The Department also continued to receive grant funding for senior services through the
Community Development Block Grant (CDBG) program. These funds were used to supplement
and expand programs, services and activities in the areas of senior citizen physical fitness and
wellness, recreational/educational development and emotional wellness. Funds have also been
utilized for payment of a lease agreement with the Assistance League of Upland for daily use
(from 8:00 a.m. until 6:00 p.m.) of their parking lot located at the northeasterly corner of Malvern
and Salina Street in Rancho Cucamonga. The use of this lot has provided the City with needed
parking for the Senior Center especially on event days.
A newly awarded CDBG program started up during the summer of 2003. The inaugural
Northtown Collaborative program saw over 200 youngsters and adults participate, many for the
first time, in City sponsored programs, services, activities and programs. The Northtown
Collaborative is offered through a joint effort with the Cucamonga School District, NorthTown
Housing Development Corporation, the Rancho Cucamonga/Fontana Family YMCA and the
Community Services Department. Some of the programs that participants have been involved in
included: youth basketball, pee wee baseball, karate classes, folkloric classes, salsa classes, hip
hop and swing classes, parenting classes, aerobics classes and a babysitters workshop. The goal
of this newly implemented program is to vital services in an area of the community that has been
traditionally underserved while at the same time to provide positive, self-esteem building
experiences for youth and adults alike.
Special Proiects — A fulfillment of two major dreams
With the passage of Proposition 40 by the California voters and thanks to the legislative efforts of
State Senator Brulte, funding has been allocated for the development of phase 1 of Central Park
in Rancho Cucamonga. In June 2002, staff and a team of architects began work on the design of
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
a 57,000 square foot community facility that will include a senior center and community center
and 10-20 acres of developed parkland. This innovative concept of a single complex housing
both a senior center and a multi-purpose community will afford the opportunity to provide the
community with a wide range of programming space. Construction of phase 1 components began
in the fall of 2003 with the facility anticipated to be open to the community in fall/winter 2004.
In April 2002, staff and a team of architects began work on the design of a vibrant, exciting and
enriching complex that will serve as a focal point of the Victoria Garden Shopping District. By
combining a Performing Arts Center with a Library the resulting Victoria Gardens Cultural
Center will provide personal enrichment to people of all ages throughout the region. The
Performing Arts Center will include a 540 -seat theater for young audiences. The Library will
serve not only as the neighborhood Library for the 40,000 residents in the eastern portion of
Rancho Cucamonga but also as a regional center specializing in books, magazines and media
celebrating the performing arts. Also a part of this Center is an event center with a seating
capacity of 300 that will be capable of offering performing arts programs for the community as
well as meeting, event and celebration space. Construction for the parking structures associated
with this exciting complex is anticipated to begin in early 2004 with grand opening of the facility
in summer 2005.
Police Department:
The City of Rancho Cucamonga contracts with the San Bernardino County Sheriff's Department
for general law enforcement services. The Police Department has 104 sworn officers, 33 general
employees and approximately 100 volunteers including Reserves, Citizen Patrol, and Explorers.
In addition to basic patrol services the Rancho Cucamonga Police Department provides additional
services including a Solution Oriented Policing Team (Community Based Policing), a Crime
Prevention Unit, D.A.R.E. Officers, School Resource Officers, a Bicycle Enforcement Team, A
MET Team (Multiple Enforcement Team), a Traffic Enforcement Unit including a Major
Accident Team, and a very diversified and experienced Detective Unit.
The City is rated year after year as one of the top 15 "safest" cities in the United States of
America with a population over 100,000. This annual statistic is by no mistake. The City of
Rancho Cucamonga and its Police Department share not only a great deal of pride regarding this
accomplishment they also enjoy a great working relationship as well. Together the City of
Rancho Cucamonga and its Police Department have provided the citizens with the type of safe
community other cities envy.
Within the last five years, the Police Department has submitted for and received several State and
Federal grants that have not only supplemented existing programs, they have also allowed the
Police Department to add additional personnel to expand its programs. The Department has hired
additional Officers, provided D.U.I equipment for safety and sobriety checks points.
The Police Department has also opened three satellite stations to provide extra security within
shopping centers as well as locations for Officers to conduct follow-up investigations and write
reports in their area or beat. The Police Department has also purchased a state-of-the-art "mobile
command post." This command post allows the Police Department to set up a modern on-site
command post during any major incident.
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December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Fire Department:
The Rancho Cucamonga Fire Protection District is responsible for fire prevention, fire protection,
and life safety services. District personnel are dedicated to the preservation of life and property
in service to our community. The continuous goal is to deliver these services in an effective,
efficient and professional manner, reflecting improved fire and life safety and an enhanced
quality of life to those we serve.
During the 2002/03 fiscal year, the Fire District continued to experience an increase in calls for
service. In order to maintain and improve upon existing service levels, several enhancements
were made to capital, operational and personnel resources:
• New Fire Station No. 176. Groundbreaking ceremonies were held for the Fire District's
sixth (6'") fire station located at 5840 East Avenue that will serve the northeastern region
of our city. It is anticipated the new station will be fully operational in January/February
2004.
• Temporary Fire Station No. 176. To address increased service demands resulting from
rapid residential growth in the region, a temporary fire station (no. 176) was located at
the Lloyd W. Michael water treatment plant at 5815 Etiwanda Avenue in August 2003.
• Firefighters Added to Existing Workforce. Thirteen new firefighters were hired in
June 2003 (nine firefighters were added to the existing workforce and four hired to fill
existing vacancies). The additional firefighters were hired to fully staff Fire Station No.
176 and in July 2003 Fire Enginc No. 176 was added to the Fire District emergency
response resources.
• Additional Paramedics. To meet the challenge of increased emcrgency medical care
call volumes, the District once again increased personnel who are trained as paramedics
by adding six (6) more paramedics.
• New Fire Apparatus Placed Into Service. Three new emergency response vehicles
were added in 2003.
• A 100' tillered aerial ladder truck for Station No. 174
• A new fire engine for Station No. 174
• A new 2500 gallon water tender for Station No. 175
This new fire equipment has improved upon previous specialized fire apparatus design
and capability increasing service levels in the City.
• Upgrade to Hand Held Portable Emergency Radios. The District completed its
second and last phase of a project which replaced radios, improving emergency ground
communication for greater interagency and intra -agency coordination.
• Relocation of Emergency Operations Center (EOC). Due to expansion of the Police
facility, the City EOC was moved to a modular building adjacent to the temporary Police
station. With the move, the EOC was configured with new computer technology and
many other enhancements for improved emergency incident management and
coordination of resources.
• Public Assembly Inspections. The emergency of a vibrant night life in Rancho
Cucamonga and the well-publicized tragedies in Chicago and Rhode Island early in the
xxi
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
year prompted the Fire District to enhance its efforts of enforcement of the Fire Code at
public assembly occupancies throughout the City. Several nightclubs were visited during
busy hours by on -shift Fire Inspectors. The result of this on-going effort has been a safer
environment for people to enjoy the many entertainment venues that not dot the city
landscape.
Library:
The Rancho Cucamonga Public Library continues to be one of the busiest in the State, with
nearly 800,000 items loaned, over 100,000 information questions answered and 23,000 new items
added to the library's collection. Nearly 1/2 million visits were logged at the popular Archibald
Library. During the year, 364 programs were offered—that's more than one for every open day!
Outlined below are the major accomplishments of the Library Division during the past year.
Children's Services:
More than 11,000 trips were logged to the library to enjoy the popular Storytime programs.
Offered seven times each week, the preschool, toddler and school -aged children's programs offer
something for children of every age.
Summer Reading Program logged three thousand young participants, with more than half
completing the program and maintaining their reading skills during the long summer.
The "Back to Basics" Children's Literacy Program served another class of 60 youngsters,
improving the reading level of each child and promoting reading and literacy as a pathway to
success.
The "Kidsmobile" was updated with a bigger bus and an exciting super -hero design, and loans
leapt to over 38,000 items to children via school stops and joint park visits with the popular "Fun
on the Run" Community Services vehicle.
Senior and Adult Services:
The Library's "Housecalls" outreach program, delivers library materials via volunteers to
community members whose health prevents them from attending the library. This "books on
wheels" program served more than 40 residents with materials from books to videos.
Information and Cyber Services:
Between the Adult and Children's Information Service desks, over 100,000 information questions
were answered during the past fiscal year. Questions ranged from simple homework help to
complex questions covering consumer information, repair help and business related assistance.
The Library Web Site, with links to over 2,000 helpful and creative sites, also linked the library
patron with 15 popular full text databases, covering topics from business research, to in-depth
literature research.
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Literacy Services:
Recognized by the State Library in 2003 with an award of achievement for outreach programs,
literacy services excelled. Fifty two tutor student pairs call the Library their home and inspiration
to keep reading. The Library produced its second Adult Theater this year, with student actors
reciting stories, poems and other works of literature. The Family Literacy program continues
strong, with storytimes, special meetings and even more special events, funded in part by a grant
from the Children and Families Commission for San Bernardino County obtained by Community
Services. Thanks to these funds, the YES program (or Youth Enrichment Services designed by
Community Services) increased the delivery of services to youngsters ages 0-5 years.
Volunteer Services:
Between the Friends of the Library and the regular volunteer troops, over 15,000 hours of
volunteer time was donated to help produce the popular library programs offered in 2003.
Volunteers participate as friendly delivery staff for the Housecalls program; as tutors for the
Adult Literacy program; as teachers in the Back to Basics Program, and as general volunteers in
shelving and repairing books.
The popular Friends of the Library volunteer corps accounts for 8,500 hours of volunteer time for
sorting, staffing and managing the Friends Bookstore located in Archibald Library. Open seven
days a week, the Friends Store raised a record breaking $100,000 for the Library in 2003.
Foundation Hiehliehts:
The Library Foundation was extremely active through a collaboration with the Community
Foundation. Spearheading the PAL Campaign, a fundraising effort designed to raise operational
dollars for the Rancho Cucamonga Cultural Center opening in 2005, over $1.2 million dollars
was pledged during this campaign "Promoting Arts and Literacy".
Administration:
As the administrative head of city government, the City Manager is appointed by the City Council
to enforce municipal laws, direct daily operations of the City, make recommendations to the
Council, prepare and observe 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 is responsible for numerous program areas, including contract
administration of major service contracts, the City's legislative and communications programs,
and special projects and programs such as red-light enforcement and project management of
planned Civic Center improvements.
This office administers the service contract with the San Bernardino County Sheriff for police
services and the contract for animal care and control service with the County.
Other major contracts managed by the City Manager's staff include the city's cable franchise
agreements and our eight mobile home park rent stabilization contracts.
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
This Office also oversees programming for RCTV-3, our government access channel, including
production of live broadcasts of City Council meetings. Other methods of public communication
coordinated by this office include:
• The Rancho Reporter - a quarterly newsletter to all residents
• The City Manager's Weekly - a weekly newsletter to all employees and the press
• The Mayor's Regional Report — a monthly newsletter reporting on the actions of the
numerous regional boards and committees on which the Mayor serves
• Regular press releases on general city issues
The legislative program for the City is administered by the City Manager's Office. This includes
the monitoring of federal and state legislation, with particular emphasis on potential impacts to
our revenues. The program also includes written and verbal communication with the City's
legislative representatives regarding issues of concern to the City, and working with legislative
advocates at the federal and state level to protect the interests of the community and pursue
funding for projects and programs.
Some of the special programs and projects managed by the City Manager's office during fiscal
year 2002/03 include the following:
• Implementation of the automated red light enforcement program. The first intersection in
the City equipped for automated red light enforcement was at Base Line Road and
Camelian. The second intersection at Haven Avenue and Foothill Boulevard became
operational in October 2003.
• Supervision of the design of the Civic Center improvements, which include the addition
of a third level on the existing Police facility and the seismic retrofit of City Hall.
In fiscal year 2002/03, this office also completed the IT Master Plan, the ambitious project to
develop a 3-5 year plan identifying the City's technology status, needs, and projects that will
enhance the effectiveness of services provided to the community.
Administrative Services:
Administrative Services is unique in comparison to other City departments in that it is a "staff"
department as opposed to a "line" department. While line departments typically provide services
only to the public, the Administrative Services Department provides services and support
primarily to internal staff (including the City Council, the City Manager, the various City
departments and employees) with some service areas crossing over into the public arena. The
department's major service areas are: Administration, Finance, Treasury Management, Personnel,
Risk Management, Purchasing, Business Licenses, Special District Administration, Geographical
Information Systems, and Management Information Systems.
The Administrative Services Department continued making progress on projects that were started
during the previous fiscal year and kicked off some new projects during the 2002/03 fiscal year.
A summary of each of these projects by division follows.
xxiv
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Purchasing Division: The Purchasing Division of the Administrative Services Department is
authorized to procure services or goods at the best price, from the most responsive and
responsible vendor. It acts as the City's centralized procurement agent and authorizes all City
purchases by ordinance requirements. It is also charged with the disposition of surplus or
obsolete property as well as responsibility for the City's telecommunication needs. During this
period, the Purchasing Division accomplished the following:
• Telephone System Expansion Upgrade: With the impending expansion of City facilities,
including the new Central Park Senior Center, Cultural Arts Center and the Police Station
expansion project, Purchasing has recently completed an expansion upgrade of the current
telephone switch to accommodate the impending growth. We have additionally added an
operator queuing system to handle the increased call traffic for the main City Hall number as
well as the Police Station receptionist. Fiber has also been installed from City Hall to future
Fire Operations sites and now serves the temporary Police Department Modulars.
• Website Bid Page: Purchasing has worked towards the expansion of the City's website bid
page to include RFBs, RFPs for other City departments, including RDA, Fire District and
Engineering. This task increases the future e-govemment approach to enhance our way of
doing business via the technology provided and leads the way to expansion of e-govemment
goals for the future.
• Verizon Wireless Pool Plan: Again, given the ever-increasing need for cellular telephone
service for our day-to-day interaction with our customers, the City has again updated its
current calling pool plan. A recent bank of cellular phones has been added for the Police
Department. This addition will provide better response time and interaction for Police staff
as well as citizens. We have also completed analysis of pager use and the reduction of those
pagers because of cellular capabilities. Staff will continue to monitor all plans to ensure
efficient cost savings as well as providing effective and reliable wireless service. The recent
change to the current contract has achieved an additional $3,000 a year cost savings.
Business License Division: The Business License Division of the Administrative Services
Depathnent ensures compliance with City codes as they relate to business licenses, transient
occupancy and admission taxes. During this period the Business License Division accomplished
the following:
• Business License Applications: In fiscal year 2002/03 staff processed a total of 8,002
business license applications (6,256 renewals and 1,746 new filling) and collected revenues
totaling $1,538,031.
• Field Audit Program: The Division's field audit program resulted in the issuance of 482
business licenses including 82 new ones for a total revenue of $114,498.
Information Systems Division: The Information Systems Division of the Administrative
Services Department provides research and development in client server computer and personal
computer applications. The Information Systems Division continues to strive to be on the cutting
edge of technology, thus increasing the productivity and service levels to the City users and
patrons. The advances described are designed to progressively build upon the City's technology
base to improve, expand and respond to the demands of the public for vital services in police, fire,
safe roads, youth and adult recreation, tax and financial transactions, community and home
development and many more.
xxv
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Web Camera: Setup a wireless web camera at the Victoria Gardens to document its
construction and promote the development.
• Web Trends Analysis: Installed software to track visits (hits) to City web pages. The
program creates reports on various metrics that enables staff to continuously improve the
quality of web pages and the content contained therein.
• Redesign of City Websites: Revamped the City's main website and the RCPARK.com and
RCEPICENTER.com. websites to improve their ease of use and content presentation.
• Ungrade Tidemark Permit Management: Installed a major upgrade of the Tidemark Permit
Management System to the latest application version that enhances existing functions,
improves security, and will allow the City to provide interactive voice response (IVR) and
Internet access options.
• Philanthronv Management: Migrated information from disparate data sources into a
comprehensive fundraising management application (Raiser's Edge) to support various
fundraising activities sponsored by the City and City affiliated foundations.
• GIS Server: Installed and configured a new ARC IMS server to enable the creation and use
of interactive web based maps.
Geographic Information Systems/Special Districts Division: The Geographic Information
Systems/Special Districts Division of the Administrative Services Department manages all the
City's special assessment districts and provides geographical mapping of all City functions
including engineering, planning and building and safety. During this period, the GIS/Special
Districts Division accomplished the following:
GIS Division:
• Parcel Database: As development increases in the City, GIS staff continues to maintain the
parcel database to keep it current. From July 1, 2002 to the current there were 80 updates to
the database which included tract/parcel maps and lotline adjustment.
• Global Positioning Satellite: Staff used the Global Positioning Satellite (GPS) unit to locate
all trees in the tree dedication program within the parks. Staff then created an ArcIMS
application that is accessible by the Parks Maintenance staff to assist them in maintenance of
the trees, in addition to locating and replacing trees after severe weather conditions.
• ArcView: Staff instructed 10 Elementary School Teachers in the use of ArcView for the
classroom.
• Storm Drain Undate: Completed a City-wide storm drain update for inclusion in the County
of San Bernardino Storm Drain Master Plan for submission to the State.
• Fire Maps: Staff using GPS units mapped approximately 400 miles of fire access roads in
the Foothills above the City.
Special Districts Division:
Assessment Districts: The City placed 111,643 assessment records to the fiscal year 2003/2004
tax roll in the amount of $19,123,938.31. This dollar amount was a thirteen percent increase from
the previous year and a seven percent increase for the assessment records. This dollar amount
total includes eleven Landscape Maintenance Districts, eight Street Lighting Districts, eight
Community Facilities Districts, three Assessment Districts and one Benefit Assessment District.
xxvi
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
III. PROSPECTS FOR THE FUTURE
General Fund revenues, such as sales tax, permit and development fees, franchise fees and motor
vehicle license fees are growth related and reflect a continued positive growth in the economy in
general. The result is greater stability; however, it is also accompanied by a greater demand for
services ranging from police to maintenance. Growth continues to increase and becomes a
significant factor in the provision of services.
Our assessment districts remain stable at level "A" service levels with no rate increases proposed
for the 2003/04 fiscal year. Our biggest challenge to these districts continues to be costs imposed
by other agencies that are not easily passed on because of Proposition 218 constraints.
Fire and Life Safety programs are a vital element in meeting the public safety needs of our
community. Due to anticipated growth in the community and an increased number of requests for
service, the Fire District budget for fiscal year 2003/04 includes the following:
• The Fire Department in cooperation with the RDA will commence construction for
relocating Fire Station No. 173 to Day Creek Blvd., north of Baseline Road.
• To meet the challenge of increased emergency medical care call volumes, the District
will once again increase personnel who are trained as paramedics by adding three (3)
more paramedics. This increase will bring the number to 33 out of 72 fire suppression
personnel who are trained as paramedics.
The Redevelopment Agency's goal is fostering economic development and revitalization. This
next fiscal year, the Agency will continue its focus on completing public improvements identified
in the Redevelopment Plan that improves flood control, traffic circulation, and public safety
facilities within the Project Area. Completion of these public improvements will also remove
barriers to private investment, thus enhancing economic development opportunities within the
Project Area.
The Agency will continue working with the developer on the Victoria Gardens Regional
Shopping Center, a 1.2 million square foot retail and office development in the east portion of the
City. The Victoria Gardens retail project is planned as an outdoor main street retail district that
will bring vital sales tax revenue to the City. Included in the retail project will be a community
building that will provide library and cultural art programs and services. The project will also
provide a large central plaza space for outdoor civic programming and events. The developer and
adjacent landowners will be constructing nearly $30 million in public improvements, including
storm drains and streets, as part of the $200 million project.
Several capital projects relating to public safety are planned for the upcoming fiscal year. The
construction of the permanent Fire Station 173 at Base Line and Day Creek Boulevard is
expected to begin during fiscal year 2003/04. The Agency will also begin design work for a Fire
Administration facility just east of the Civic Center. The headquarters building will help provide
more efficient administration activities because it will combine the services and personnel that are
currently located in two separate and physically -distant buildings. The Agency will also
complete the funding of the design and seismic retrofit of an expansion of approximately 10,000
square feet to the Police building and the seismic retrofit of the Civic Center.
xxvii
December 29, 2003
To the honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
The City has an ambitious Capital Improvement Program for fiscal year 2003/04 from various
restricted capital funds. Some of the major CIP projects include landscaping the area north of the
tracks at the Metrolink Station. Drainage funds will be used to construct a one -mile storm drain
system on Carnelian Street that will connect the northern end of the existing Carnelian Storm
Drain System and the new outlet structure constructed in conjunction with the 210 Freeway.
Development of 20 acres within the 103 -acre site of Central Park will get underway during
2003/04. The development will include a 53,000 square foot Community and Senior Center
building, a parking lot, landscaping, utility undergrounding, and adjacent street work. A project
is also planned that will interconnect the various existing traffic signals along Base Line Road
and allow the synchronization of these signals.
Other noteworthy projects for the new fiscal year include fiber connectivity and expansion of the
City's current telephone switch. Administrative Services staff will change the current T-1 copper
connection to a City -owned fiber network resulting in cost savings for monthly telephone
charges. The phone system will also be expanded to include Fire Station 176, Central Park
Senior Center, Cultural Arts Center and Fire Operations. Additionally, the Information Systems
Division will setup a web camera at the Central Park Community and Senior Center construction
site to document its construction and also pursue a streaming video of City Council meetings over
the Internet. The division also plans on providing the ability to make permit, registration, Shop
Rancho, etc. payments on-line. The e -Payment solution will interface with the City's cashier and
financial management systems.
While the local economy continues to expand and our community continues to grow, it becomes
ever more challenging to meet the service needs of the community, especially given local
government's susceptibility to the whims of the State. While careful budgeting and prudent fiscal
planning maintains Rancho Cucamonga's fiscal health, the State fiscal crisis looms large and
there is continued vulnerability as the State begins deliberating on its own budgetary woes. The
City must remain vigilant in doing all it can to protect local government revenue from the State.
IV. OTHER FINANCIAL INFORMATION
Budgetary Control:
The City adopts an annual budget where each department's budgeted appropriations are
controlled at the character of expense, level. These levels are defined as personnel, operations,
capital outlay, capital improvement projects and transfers. Although the budget is monitored at
the character of expense level, the legal level of budgetary control, that is the level at which
expenditures cannot exceed appropriations, is the department level within the General Fund and
at the function level for the Special Revenue, Debt Service and Capital Projects Funds.
Budgetary control is further maintained by the use of an encumbrance system. Encumbrances at
year end are reported as a reservation of fund balance. Revenues are also estimated annually in
the adoption of the annual budget. Revenues and expenditures are monitored throughout the year.
Cash Management:
Cash not immediately needed to finance City operations during the year was invested in securities
of the U.S. Government, or its agencies, e.g., bonds and notes of the Federal government and
xxviii
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Federally sponsored agencies, in accordance with State laws governing deposit of public funds.
The City invests in time deposits from 14 to 720 days maturity, issues of federal agencies, the
State of California's Local Agency Investment Fund (LAIF) and, on occasion, bankers
acceptances. It is the objective of staff to attain a greater percentage of invested funds, while
maintaining the necessary reserves needed to fund City services. However, it should be noted
that all investment decisions are made by considering safety first, liquidity second and yield third.
Debt Administration:
The City of Rancho Cucamonga, as a general law city, is restricted from incurring general
obligation bonded indebtedness that would exceed 3.75% of the total assessed valuation of all
real and personal property. The City of Rancho Cucamonga does not have any general obligation
debt. The Redevelopment Agency does have various tax allocation bond issues as well as
developer loans outstanding. Note 6 of the Notes to the Financial Statements, under the Financial
Section of this report, presents more detailed information about these issues.
Risk Management:
During fiscal year 2002/03, the City of Rancho Cucamonga continued its commitment to risk
management programs for safety, general liability and workers' compensation. Aggressive
claims handling and a strong litigation stance have assisted in maintaining an appropriate reserve
for current and future claims payments. The City has minimized its reliance on its third party
administrator by processing and administering small claims in-house, resulting in an estimated
cost savings of more than $10,000 a year. In addition, various risk control techniques, including
employee accident prevention training, loss control techniques, loss control through safety
programs and employee hazardous identification programs have been implemented to minimize
accident -related losses and exposure by the public.
The City of Rancho Cucamonga is self-funded for the first $250,000 of loss for general liability
claims and purchases coverage for losses ranging from $250,000 to $10 million. Additionally,
the City is self-funded for the first $100,000 of loss for workers' compensation claims and
purchases coverage for losses ranging from $100,000 to $10 million.
Financial Administration:
The Finance Department is structured under the Administrative Services Department with the
Director of Administrative Services having responsibility for Personnel, Risk Management,
Business Licensing, Purchasing, Geographical Information Services, Management Information
Services, and the City, Redevelopment Agency and Fire District Treasury functions.
The Finance Officer is responsible for directing the accounting, financial planning and reporting,
payroll, budget analysis, budget preparation, budget implementation and management, and cash
management functions for the City, Redevelopment Agency and Fire District.
December 29, 2003
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
V. AWARDS AND ACKNOWLEDGEMENTS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Rancho
Cucamonga for its comprehensive annual financial report (CAFR) for the fiscal year ended June
30, 2002. The Certificate of Achievement is a prestigious national award recognizing
conformance with the highest standards for preparation of state and local government financial
reports.
In order to be awarded a Certificate of Achievement, a govemment unit must publish an easily
readable and efficiently organized comprehensive annual financial report. This report must
satisfiscal year both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. The City of Rancho
Cucamonga has received a Certificate of Achievement for the last fifteen consecutive years. We
believe that our current comprehensive annual report continues to meet the Certificate of
Achievement Program's requirements, and we are submitting it to the GFOA to determine its
eligibility for another certificate.
The Finance Department applied for and received the California Society of Municipal Finance
Officers' (CSMFO) Certificate of Award for Outstanding Financial Reporting (Certificate of
Award) for its CAFR for the year ended June 30, 2002. The Certificate of Award is issued in
recognition of meeting professional standards and criteria in reporting which reflect a high level
of quality in the annual financial statements and in the underlying accounting system from which
the reports were prepared. This is the thirteenth time the City has received this award.
The preparation of this report could not have been accomplished without the efficient and
dedicated service of the entire staff of the Finance Department and the administrative staff of the
Administrative Services Department. We appreciate and would like to commend all the City
departments who assisted and contributed material to this document. We also recognize and
would like to acknowledge the Mayor and members of the City Council for their interest,
dedication, and constant support in planning and conducting the financial operations of the City
in a responsible and progressive manner.
Respectfully submitted,
ack Lam, AICP
City Manager
xxx
Tamara L. Layne (1)0*thij—
Finance Officer
CITY OF RANCHO CUCAMONGA, CALIFORNIA
CITY OFFICIALS
JUNE 30, 2003
CITY COUNCIL
Name Term Expires
William J. Alexander Mayor 2006
Diane Williams Mayor Pro -Tem 2006
Rex Gutierrez Council Member 2006
Robert J. Howdyshell Council Member 2004
Donald J. Kurth, M.D. Council Member 2004
ADMINISTRATION AND DEPARTMENT HEADS
City Manager and Executive Director of the
Rancho Cucamonga Redevelopment Agency
Deputy City Manager
City and Redevelopment Agency Attorney
Treasurer (term expires 2004)
City Clerk (term expires 2004)
Administrative Services Director
Building and Safety Official
Community Services Director
City Engineer
Finance Officer
Fire Chief
Library Director
City Planner
Police Chief
Redevelopment Agency Director
Jack Lam
Pam Easter
James L. Markman
James Frost
Debra Adams
Lawrence I. Temple
Trang Huynh
Kevin McArdle
Joe O'Neil
Tamara L. Layne
Dennis Michael
Deborah Clark
Brad Buller
Pedro Ortiz
Linda Daniels
City of Rancho Cucamonga
Organization Chart
City Council
I I
City Treasurer
City Manager
City Attorney
City Clerk
l I I I 1 l l
I Administrative CommunityCommuni Fire LibraryPolice Redevelopment
tl' P
Services Services Development District I Services Department I Agency
Services
1
Building and Engineering, Planning I
Safety Public Works
& Maintenance
a a Ell MIMI MIMI NIS M SIN MINI NMI MO 1 IMP O I OM OM Eli
l J
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Rancho Cucamonga,
California
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 2002
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in govemment accounting
and financial reporting.
President
Executive Director
California Society of
Municipal `finance Officers
Certificate of Award
Outstanding Financial Reporting 2001-2002
Presented to the
City of Rancho Cucamonga
This certificate is issued in recognition of meeting professional standards and criteria in reporting
which reflect a high level of quality in the annual financial statements
and in the underlying accounting system from which the reports were prepared
February 24, 2003
adee
Chair, Professional & Technical Standards Committee
Dedicated to Excellence in Municipal Financial Management
MO = I E MI NM ME N — — — I N = — I OM OM M
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City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2003
Financial Section
UJard
P
Certified Public Accountants
INDEPENDENT AUDITORS' REPORT
Brandon W. Burrows
Donald L. Parker
Michael K. Chu
David E. Hale
a Professional corporenon
Donald G. Slater
Richard K. Kikuchi
Retired
Robert C. Lance
1910-1994
Richard C. Soil
Fred J. Lunghard, Jr.
1929-1999
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
We have audited the accompanying financial statements of the governmental activities, the business -type
activities, each major fund, and the aggregate remaining fund information of the City of Rancho Cucamonga,
California, as of and for the year ended June 30, 2003, which collectively comprise the City's basic financial
statements as listed in the table of contents. These financial statements are the responsibility of the City of
Rancho Cucamonga's management. Our responsibility is to express opinions on these financial statements
based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Governmental Auditing Standards
issued by the Comptroller General of the United States. Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures
in the financial statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement presentation. We
believe that our audit provides a reasonable basis for our opinions.
As described in Note 1, the City has implemented a new financial reporting model, as required by the provision
of GASB Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis -
for State and Local Governments, as of June 30, 2003.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities, the business -type activities, each major fund, and the
aggregate remaining fund information of the City of Rancho Cucamonga, California, as of June 30, 2003, and
the respective changes in financial position and cash flows where applicable, thereof and the respective
budgetary comparison for the General Fund and Fire District Fund for the year then ended in conformity with
accounting principles generally accepted in the United States of America.
In accordance with Governmental Auditing Standards, we have also issued our report dated October 30,
2003 on our consideration of the City of Rancho Cucamonga's internal control over financial reporting and our
tests of its compliance with certain laws, regulations, contracts and grants.
1929-1999 203 N. Brea Blvd. • Suite 203 • Brea, CA 92 82 1-4 05 6 • (714) 672-0022 • Fax (714) 672-0331 • www.Islcpas.com
S�e
fi
Lunghard
LLP
CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
The management's discussion and analysis and budgetary comparison on page 3 through 12 are not a
required part of the basic financial statements but are supplementary information required by the
Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted
principally of inquiries of management regarding the methods of measurement and presentation of the
required supplementary information. However, we did not audit the information and express no opinion on it.
Our audit was made for the purpose of forming an opinion on the basic financial statements taken as a whole.
The supplemental schedules listed in the accompanying table of contents are presented for purposes of
additional analysis and are not a required part of the basic financial statements of the City of Rancho
Cucamonga. Such information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and, in our opinion, is fairly presented in all material respects in relation to the basic
financial statements taken as a whole. The scope of our audit did not include the supplemental statistical
schedules listed in the table of contents and we do not express an opinion on them.
ce.,,o45.44,4e
October 30, 2003
Management's Discussion and Analysis
As management of the City of Rancho Cucamonga (the City), we offer this narrative overview and analysis of
financial activities for the fiscal year ended June 30, 2003. We encourage readers to consider the information
presented here in conjunction with additional information furnished in our letter of transmittal, which can be
found on page i of this report.
Financial Highlights
• The assets of the City exceeded its liabilities at the close of the most recent fiscal year by $585,009,303
(net assets). Of this amount, $119,847,315 (unrestricted net assets) may be used to meet the
government's ongoing obligations to citizens and creditors.
• The City's total net assets increased by $140,816,000. Of this amount, $20,118,656 represents the
increase due to the current year activity, and $120,697,344 represents, for the most part, the effect of
offsetting capital assets with related long-term debt as a result of implementing GASB 34.
• As of the close of the fiscal year, the City's governmental funds reported combined ending fund balances
of $359,839,550. Of this amount, $117,852,871 is reserved for amounts that are presently not available,
and $240,640,211 has been designated by management for the operation of the City.
Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the City's basic financial statements,
compromised of three components: 1) government -wide financial statements, 2) fund financial statements,
and 3) notes to the financial statements. This report also contains certain supplementary information.
Government -wide Financial Statements
The government -wide financial statements are designed to provide readers with a broad overview of the City's
finances, in a manner similar to a private -sector business.
The statement of net assets presents information on all of the City's assets and liabilities, with the excess of
assets over liabilities reported as net assets. Over time, increases or decreases in the net assets may serve
as a useful indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City's net assets changed during the most
recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the
change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in
this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes
and earned but unused vacation leave).
The government -wide financial statements distinguish functions of the City that are principally supported by
taxes and intergovernmental revenues (governmental activities) from other functions that are intended to
recover all or a significant portion of their costs through user fees and charges (business type activities). The
governmental activities of the City include general government, public safety, public safety -fire protection,
engineering and public works, community development, and community services. The City's one business
type activity is its Sports Complex.
3
The government -wide financial statements include the City and its component units. The City's component
units are the Rancho Cucamonga Redevelopment Agency, the Rancho Cucamonga Public Improvement
Corporation, the Rancho Cucamonga Fire Protection District, the Rancho Cucamonga Library and the Rancho
Cucamonga Public Financing Authority. Although legally separate, these entities function for all practical
purposes as departments of the City and therefore have been blended as part of the primary government.
Both the Governmental Activities and the Business Type Activities are presented on the accrual basis of
accounting, a basis of accounting that differs from the modified accrual basis of accounting used in presenting
governmental fund financial statements. Note 1.c. of the Notes to the Financial Statements fully describe
these basis of accounting. Proprietary funds, discussed below, also follow the accrual basis of accounting.
The government -wide financial statements can be found on pages 13 through 15 of this report.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City, like other state and local governments, uses fund
accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of
the City can be divided into three categories: governmental, proprietary, and fiduciary.
Governmental funds. Governmental funds are used to account for the same functions reported as
governmental activities in the government -wide financial statements. However, unlike the government -wide
financial statements, governmental fund financial statements focus �n near-term inflows and outflows of
spendable resources as well as on balances of spendable resources available at the end of the fiscal year.
It is useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government -wide financial statements. Reconciliations to facilitate this
comparison are provided for both the governmental fund balance sheet and the governmental fund statement
of revenues, expenditures, and changes in fund balances. The major reconciling items relate to capital assets
and debt. In the Governmental Funds, acquisitions of capital assets are treated as "expenditures" because
upon purchase of a capital asset, cash used for the acquisition is no longer available for other purposes. The
issuance of debt provides cash, which is now available for specified purposes. Accordingly, at the end of the
fiscal year, the unreserved fund balances of the Governmental Funds reflect spendable resources available
for appropriation by the City Council. Spendable balances are not presented on the face of the government -
wide financial statements.
The City maintains 62 individual governmental funds. Information is presented separately in the governmental
fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund
balances for the General Fund, the Fire District Special Revenue Fund, the CFD 2001-01 Capital Projects
Fund, the Redevelopment Agency Capital Project Fund and the Redevelopment Agency Debt Service Fund,
all of which are considered to be major funds. Data from the other 57 governmental funds are combined into a
single, aggregated presentation. Individual fund data for each of these non -major governmental funds is
provided in the form of combining .statements and can be found on pages 62 through 144 in this report.
The City adopts an annual appropriated budget for its general fund. A budgetary comparison statement has
been provided to demonstrate compliance with this budget.
The basic governmental fund financial statements can be found on pages 16 through 26 of this report.
4
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Proprietary funds. The City maintains two different types of proprietary funds, enterprise and internal service
funds. Enterprise funds are used to report the same functions presented as business type activities in the
government -wide financial statements. The City uses an enterprise fund to account for its Sports Complex
services. Internal service funds are an accounting device used to accumulate and allocate costs internally
among the City's various functions. The City uses internal service funds to account for vehicle/equipment
replacement and data processing equipment/technology replacement. Because these services predominantly
benefit governmental rather than business type functions, they have been included within governmental
activities in the government -wide financial statements. Internal service funds are presented as proprietary
funds because both enterprise and internal service funds follow the accrual basis of accounting.
Proprietary funds provide the same type of information as the government -wide financial statements (business
type activities), only in more detail. The proprietary fund financial statements provide separate information for
the Sports Complex. All internal service funds are also combined into a single, aggregated presentation in the
proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form
of combining statements and can be found on pages 132 through 134 in this report.
The basic proprietary fund financial statements can be found on pages 27 through 29 of this report.
Agency funds. Agency funds are used to account for situations where the City's role is purely custodial.
Agency funds are not reflected in the government -wide financial statement because the resources of those
funds are not available to support the City's own programs. All assets reported in Agency funds are offset by a
liability; the accrual basis of accounting is used to recognize receivables and payables.
The Agency fund financial statement can be found on page 30 of this report.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the
government -wide and fund financial statements. The notes to the financial statements begin on page 31 of this
report.
Government -wide Financial Analysis
Our analysis focuses on the net assets (Table 1) and changes in net assets (Table 2) of the City's activities.
Comparative total data for the prior year have not been presented because this is the first year the City of
Rancho Cucamonga is reporting its financial statements under GASB Statement No. 34. Comparative total
data will be presented in future years as they become available.
5
TABLE 1
NET ASSETS
(IN THOUSANDS)
As of June 30, 2003
Governmental Business Type
Activities Activities
2003 2003
Total
2003
Current and other assets $ 416,522 $20 $ 416,542
Capital assets 400,062 18,193 418,255
TOTAL ASSETS 816,584 18,213 834,797
Long-term liabilities
outstanding 234,714 234,714
Other liabilities 15,961 113 16,074
TOTAL LIABILITIES 250,675 113 250,788
Net assets:
Invested in capital assets, net
of related debt 167,641 18,193 185,834
Restricted 278,328 278,328
Unrestricted 119,940 (92) 119,848
TOTAL NET ASSETS $ 565,909 $ 18,100 $ 584,009
The City's assets exceeded liabilities by $584,009,303 at June 30, 2003.
A large portion of the City's net assets (32 percent) reflects its investment in capital assets (i.e., land,
buildings, machinery, equipment and infrastructure), net of any related debt that is still outstanding used to
acquire those assets and net of unspent bond proceeds and cash held in bond reserve accounts. The City
uses these capital assets to provide services to citizens; consequently, these assets are not available for
future spending.
The largest portion of the City's net assets (48 percent) represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net assets ($119,847,315) may
be used to meet the government's ongoing obligations to citizens and creditors. Of this amount, $119,939,613
is held by the governmental activities; the business -type activities reflect a negative $92,298.
The government's total net assets increased by $140,816,000 during the current fiscal year, reflecting growth
in the governmental activities of $143,545,511 ($20,850,223 from the change in net assets and $122,695,288
due to a restatement of net assets) and a decrease in business type activities of $2,729,511 ($731,567 from
the change in net assets and $1,997,944 due to a restatement of net assets). The following is an explanation
of the major changes:
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• Capital assets increased by $12,152,916 net of accumulated depreciation. The remaining change in
capital assets net of accumulated depreciation, in the amount of $246,679,524 was added to the
opening balance of net assets as a restatement. The City uses these capital assets to provide
services to citizens; consequently, these assets are not available for future spending.
• Long-term debt outstanding decreased due to long-term debt principal payments on debt of
$7,094,967. The remaining change in long-term debt of $35,561,546 was a reduction to the opening
balance of net assets as a restatement.
• Liabilities between the City and the Agency in the amount of $27,564,482 were a reduction to the
opening balance of net assets as a restatement to reflect the movement of this liability into the various
funds of the Agency.
• Net assets were reduced by $3,630,403 to reflect the opening balance of accrued interest payable on
long-term debt.
The following condensed summary of activities of the City's governmental and business type operations for
the period ended June 30, 2003 shows total net assets increasing by $20,118,656.
7
TABLE 2
CHANGES IN NET ASSETS
(IN THOUSANDS)
As of June 30, 2003
Governmental Business Type
Activities Activities
2003 2003,
Total
2003
REVENUES:
Program Revenues:
Charges for services $ 14,127 $ 547 $ 14,674
Operating grants and
contributions 7,608 - 7,608
Capital grants and
contributions 6,590 6,590
General Revenues:
Taxes:
Property taxes 60,931 60,931
Admissions taxes - 24 24
Transient occupancy taxes 144 144
Sales tax 15,086 - 15,086
Franchise Taxes 5,523 - 5,523
Business licenses and permi 4,363 - 4,363
Motor vehicle in -lieu 8,484 - 8,484
Use of money and property 11,262 167 11,429
Gain on sale of assets 66 (8) 58
Other 4,567 13 4,580
Transfers (625) 625
TOTAL REVENUES 138,126 1,368 139,494
EXPENSES:
General government 24,394 - 24,394
Public safety 23,425 23,425
Public safety - fire protection 13,603 - 13,603
Engineering and public works 23,440 - 23,440
Community development 12,668 - 12,668
Community services 7,236 7,236
Interest on long-term debt 12,510 12,510
Sports Complex - 2,100 2,100
TOTAL EXPENSES 117,276 2,100 119,376
INCREASE (DECREASE)
IN NET ASSETS $ 20,850 $ (732) $ 20,118
Governmental Activities
The following presents the cost of each of the City's seven largest programs - general government, public
safety, public safety - fire protection, engineering and public works, community development, community
services and interest on long-term debt - as well as each program's net cost (total cost less revenues
generated by the activities). The net cost shows the financial burden that was placed on the City's taxpayers
by each of these functions.
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Governmental Activities
(In Thousands)
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Interest on long-term debt
Total
Financial Analysis of the Government's Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance -related
legal requirements.
Total Cost
of Services
2003
$ 24,394 $
23,425
13,603
23,440
12,668
7,236
12,510
$ 117,276 $
Net Cost
of Services
2003
(21,997)
(21,922)
(13,220)
(4,750)
(10,511)
(4,039)
(12,510)
(88,949)
Governmental Funds. The focus of the City's governmental funds is to provide information on near-term
inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's
financing requirements. In particular, designated and unreserved fund balance may serve as a useful measure
of a government's net resources available for spending at the end of the fiscal year.
On page 16, the governmental funds balance sheet is shown. The combined fund balance of $359,839,550
decreased from $399,665,239, or 9.96 percent. This total includes the general fund balance of $75,622,036,
which increased by $2,239,270 from the prior year. The City's general fund balance has reserve of
$13,898,193 of which $10,480,034 is for advances and encumbrances. The management of the City has
designated $ 61,723,943 in the general fund for the future operation of the City.
The balance sheet presents four other major funds, the Fire Protection District special revenue fund, the CFD
2001-01 capital project fund, the Redevelopment Agency capital project fund and the Redevelopment Agency
debt service fund. These funds have a respective designated and unreserved fund balance of $3,687,740;
$1,347,040; $110,153,344, and $37,225,678 to cover their own future operation and activities.
Proprietary Funds. The City's proprietary funds provide the same type of information found in the
government -wide financial statements but in greater detail. The City has one proprietary fund, the Sport
Complex fund, which accounts for the activities of the sport complex.
Net assets for the proprietary funds are $18,108,414 of which $18,193,178 represents amount invested in
capital asset. Unrestricted net assets amounts to $(84,765), which will require the City's governmental funds to
subsidize the operation of the Sport Complex.
9
General Fund Budgetary Highlights
During the year, with the recommendation from the City's staff, the City Council revised the City budget
several times. Adjustments were made periodically as the City's staff requested additional appropriations to
cover the cost of projects that either had change orders for additional work, or the estimated cost at the
beginning of the project was underestimated. Adjustments were also made as department heads requested
increases or decreases to their budgets to maintain their current level of services. All amendments that either
increase or decrease appropriations are approved by the City Council.
For the City's general fund, actual ending revenues of $48,384,223 were $2,377,363 more than the final
budgeted revenues of $46,006,860. The majority of the variance was in sales tax revenues, which was
budgeted to be $14,200,000; however, the actual was $15,085,717. The other significant variances were in
property transfer taxes, engineering fees and motor vehicle -in -lieu fees. The City budgeted $10,663,620, and
the actual was $11,413,778.
The general fund actual ending expenditures of $46,144,953 were $5,489,112 less than the final budget of
$51,634,065. The City's general fund had an actual net increase in fund balance of $2,239,270.
Capital Asset and Debt Administration
Capital Assets
At the end of the fiscal year, the City had $418,254,826 invested in a broad range of capital assets (see Table
3). This amount represents a net increase (including additions and deductions) of $12,152,916.
TABLE 3
CAPITAL ASSETS AT YEAR-END
(NET OF DEPRECIATION, IN THOUSANDS)
For the year ended June 30, 2003
Govemmental Business -Type
Activities Activities Total
2003 2003 r 2003
Land $ 76,432 $ 5,451 ' $ 81,883
Construction in progress 7,364 - 7,364
Buildings and improvements 30,579 12,742 43,321
Equipment and vehicles 8,798 - 8,798
Fumiture and fixtures 606 606
Infrastructure 276,283 276,283
TOTALS $ 400,062 $ 18,193 $ 418,255
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Debt
At year-end, the City's governmental activities had $234,713,900 in bonds, loans, note payable, claims and
judgments payable and accrued employee benefits verses $241,118,281 last year, an increase of $6,404,381.
TABLE 4
OUTSTANDING DEBT, AT YEAR END
(IN THOUSANDS)
For the year ended June 30, 2003
Governmental Business -Type
Activities Activities Total
2003 2003 2003
Tax Allocation Bonds $ 210,555 $ $ 210,555
Developer Loans 21,865 21,865
Note Payable 50 50
Claims and Judgments Payable 220 220
Accrued Employee Benefits 2,023 2,023
TOTALS $ 234,713 $ - $ 234,713
Standard & Poor's Corporation and Moody's Investors Service have assigned, respectively, the tax allocation
bonds ratings of "AAA" and "Aaa" upon their issuance.
Economic Factors and Next Year's Budgets
In preparing the budget for 2004, management looked at the following economic factors:
• The possible impact to the City of Rancho Cucamonga's revenues due to the State of California's
budget deficit
• The strong local economy in the Inland Empire.
The Operating Budget for fiscal year 2003-04 is a well-balanced budget that reflects the City's commitment to
foster steady, controlled growth and provide the highest level of service to the community within the City's
financial constraint and is consistent with the City Council's goals and objectives. Questions or requests for
information regarding the City of Rancho Cucamonga's 2003-04 budget should be sent to the Finance
Department at the address below. At the time of budget preparation for fiscal year 2003-04, the economic
outlook for the City was considered to be very good. The General Fund Budget for fiscal year 2003-04 of
$44,813,450 contemplates the use of approximately $161,530 of the beginning fund balance to fund a
supplemental contribution to the City's PARS retirement program.
11
Contacting The City's Financial Management
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a
general overview of the City of Rancho Cucamonga's finances and to show the City's accountability for the
money it receives. Questions concerning any of the information provided in this report or requests for
additional financial information should be addressed to the Finance Department at the City of Rancho
Cucamonga, 10500 Civic Center Drive, Rancho Cucamonga, CA 91730.
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Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Grants
Internal balances
Prepaid costs
Deposits
Land held for resale
Restricted assets:
Cash with fiscal agent
Capital assets not being depreciated
Capital assets, net of depreciation
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Accrued employees benefits
Accrued interest
Deferred revenue
Deposits payable
Due to other governments
Accrued claims and judgments
Noncurrent liabilities:
Due within one year
Due in more than one year
Total Liabilities
Net Assets:
Invested in capital assets,
net of related debt
Restricted for:
Community development projects
Public safety
Capital projects
Debt service
Unrestricted
Total Net Assets
CITY OF RANCHO CUCAMONGA Exhibit A
STATEMENT OF NET ASSETS
JUNE 30, 2003
Primary Government
Governmental Business -Type
Activities Activities
$ 344,417,065 $
1,392,136
6,412,675
573,133
12,961,028
2,735,058
7,533
1,414,103
661,234
24,838,612
21,109,093
83,795,616
316,266,031
816,583,317
6,501,212
896,505
3,752,636
3,904,993
165,128
68,699
450,951
220,871
5,584,528
229,129,372
250,674,895
167,641,149
28,586,209
341,547
218,092,975
31,306,929
119,939,613
$ 565,908,422
27,234
510
(7,533)
5,451,015
12,742,164
18,213,390
90,933
21,576
112,509
18,193,179
(92,298)
$ 18,100,881
See Notes to Financial Statements
13
Total
$ 344,417,065
1,419,370
6,413,185
573,133
12,961,028
2,735,058
1,414,103
661,234
24,838,612
21,109,093
89,246,631
329,008,195
834,796,707
6,592,145
918,081
3,752,636
3,904,993
165,128
68,699
450,951
220,871
5,584,528
229,129,372
250,787,404
185,834,328
28,586,209
341,547
218,092,975
31,306,929
119,847,315
$ 584,009,303
Functions/Programs
Primary Government:
Governmental Activities:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Interest on long-term debt
Total Governmental Activities
Business -Type Activities:
Sport Complex
Total Business -Type Activities
Total Primary Government
CITY OF RANCHO CUCAMONGA
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2003
Expenses
$ 24,393,550
23,425,320
13,602,869
23,440,376
12,667,703
7,235,575
12,510,457
117,275,850
2,100,144
2,100,144
$ 119,375,994
Charges for
Services
$ 238,339
879,101
375,123
8,162,289
2,156,368
2,315,889
14,127,109
Program Revenues
Operating
Contributions
and Grants
Capital
Contributions
and Grants
$ 2,158,504 $
623,737
8,091
4,420,675
397,367
7,608,374
546,870
546,870
$ 14,673,979 $ 7,608,374
General Revenues:
Taxes:
Property taxes, levied for general purpose
Admission taxes
Transient occupancy taxes
Sales taxes
Franchise taxes
Business licenses and permits
Motor vehicle in lieu
Use of money and property
Gain on sale of assets
Other
Transfers
Total General Revenues
Change in Net Assets
Net Assets at Beginning of Year
Restatement of Net Assets
Net Assets at End of Year
See Notes to Financial Statements
14
6,107,777
482,671
6,590,448
$ 6,590,448
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Exhibit B
Net (Expenses) Revenues and Changes in Net Assets
Primary Government
Governmental Business -type
Activities Activities
Total
$ (21,996,707) $ $ (21,996,707)
(21,922,482) (21,922,482)
(13,219,655) (13,219,655)
(4,749,635) (4,749,635)
(10,511,335) (10,511,335)
(4,039,648) (4,039,648)
(12,510,457) (12,510,457)
(88,949,919) - (88,949,919)
(88,949,919)
$ (1,553,274)
(1,553,274)
(1,553,274)
(1,553,274)
(1,553,274)
(90,503,193)
60,930,922 60,930,922
23,954 23,954
143,739 143,739
15,085,717 15,085,717
5,523,224 5,523,224
4,362,897 4,362,897
8,483,842 - 8,483,842
11,262,468 167,361 11,429,829
65,834 (7,507) 58,327
4,566,670 12,728 4,579,398
(625,171) 625,171 -
109,800,142 821,707 110,621,849
20,850,223 (731,567) 20,118,656
422,362,911 20,830,392 443,193,303
122,695,288 (1,997,944) 120,697,344
$ 565,908,422 $ 18,100,881 $ 584,009,303
15
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2003
Special Revenue Capital Project
Fund Fund
Fire CFD
Assets: General District 2001-01
Pooled cash and investments $ 66,176,296 $ 10,017,052 $ 83,907
Receivables:
Accounts 696,447 31,931 112,594
Taxes 3,406,524 291,857
Interest 74,781 49,712
Deferred loans - - -
Grants - -
Prepaid costs 1,335,998 19,926
Deposits 20,000 -
Duefromotherfunds 2,665,162 ' 44,006 -
Advances to other funds 31,172,221 -
Land held for resale -
Restricted assets:
Cash and investments with fiscal agents - 12,621,842
Total Assets
$ 105,547,429 $ 10,454,484 $ 12,818,343
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 1,681,938 $ 431,579 $ 1,285,583
Accrued liabilities 440,790 188,499
Accrued employees benefits 2,539,288 1,213,348
Due to other funds 2,191,512 -
Deferred revenues 22,850,994 -
Advances from other funds - 7,997,063
Accrued claims and judgements 220,871
Deposits payable - 12,500
Due to other govemments
Total Liabilities 29,925,393 1,845,926 9,282,646
Fund Balances:
Reserved:
Reserved for encumbrances 2,158,807 I 2,433,971 2,188,657
Reserved for deposits 20,000
Reserved for long-term loans receivable -
Reserved for prepaid PERS rate adjustment 1,944,018 -
Reserved for capital projects - 111,002 -
Reserved for prepaid costs 1,335,998 19,926 -
Reserved for future fire station - 191,068
Reserved for land held for resale - - -
Reserved for land acquisition - 200,000
Reserved for radio system acquisition 118,143 150,000 -
Reserved for vehicle and equipment replacement - 1,814,851 -
Reserved for advances to other funds 8,321,227 -
Unreserved:
Unreserved, reported in nonmajor:
Special revenue funds
Capital projects funds
Designated for self-insurance 7,600,916 372,525 -
Designated for long-term employee leave pay outs 2,305,766 1,154,411 -
Designated for integrated waste management 1,558,965 - -
Designated for booking fees 723,000 -
Designated for City facilities' capital repairs 16,745,761 -
Designated for changes in economic circumstances 24,027,832 - -
Designated for law enforcement 3,110,033 ' -
Designated for contract development services 849,883 - -
Designated for Sphere of Influence issues 350,000 - -
Designated for Multi Species Habitat Plan , 200,000 -
Designated for parking lot improvements 1,560,000 - -
Designated for working capital 2,240,673 2,138,813 -
Designated for unrealized gain 451,014 21,991 572
Designated for continuing projects - -
Designated for debt service - -
Undesignated - - 1,346,468
Total Fund Balances 75,622,036 8,608,558 3,535,697
Total Liabilities and Fund Balances $ 105,547,429 $ 10,454,484 $ 12,818,343
See Notes to Financial Statements
16
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1
1
Exhibit C
Capital Protect Debt Service
Fund Fund Other Total
Redevelopment Redevelopment Governmental Govemmental
Agency Agency Funds Funds
$ 153,821,407 $ 28,597,515 $ 66,232,007 $ 324,928,184
3,318 - 547,846 1,392,136
420,956 1,673,825 619,513 6,412,675
344,281 13,669 68,531 550,974
12,383,279 126,798 450,951 12,961,028
- - 2,735,058 2,735,058
- 58,179 1,414,103
641,234 - 661,234
2,648,663 172,762 5,530,593
7,997,063 - 39,169,284
24,838,612 - 24,838,612
3 7,425,852 1,061,396 21,109,093
$ 203,098,816 $ 37,837,659 $ 71,946,243 $ 441,702,974
$ 1,215,758 $ 332,335 $ 1,486,056 $ 6,433,249
23,910 243,306 896,505
3,752,636
44,005 3,295,076 5,530,593
2,489,642 25,340,636
30,872,221 - 300,000 39,169,284
220,871
56,199 68,699
450,951 450,951
32,155,894 332,335 8,321,230 81,863,424
14,929,390 152,848 6,185,674 28,049,347
641,234 - - 661,234
12,383,279 126,798 - 12,510,077
1,944,018
28,679,256 28,790,258
58,179 1,414,103
191,068
24,838,612 - - 24,838,612
200,000
• 268,143
852,870 2,667,721
7,997,063 - - 16,318,290
28,700,229 28,700,229
(851,195) (851,195)
7,973,441
3,460,177
1,558,965
723,000
- - 16,745,761
24,027,832
- - 3,110,033
849,883
350,000
200,000
1,560,000
4,379,486
760,283 228,258 - 1,462,118
109,393,061 - - 109,393,061
36,997,420 36,997,420
- 1,346,468
170,942,922 37,505,324 63,625,013 359,839,550
$ 203,098,816 $ 37,837,659 $ 71,946,243 $ 441,702,974
17
CITY OF RANCHO CUCAMONGA Exhibit D
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET ASSETS
JUNE 30, 2003
Fund balances of governmental funds $359,839,550
Amounts reported for governmental activities in the statement of net assets are
different because:
Capital assets net of depreciation have not been included as financial
resources in governmental fund activity. 397,043,883
Long-term debt and the long-term portion of compensated absences have not
been included in the governmental fund activity:
Long -Term Debts
Compensated Absences
(232,690,484)
(2,023,416)
Accrued interest payable for the current portion of interest due on tax allocation
bonds and loans payable has not been reported in the governmental funds. (3,904,993)
Some of the City's revenue will be collected after year-end, but are not available
soon enough to pay for the current period's expenditure and, therefore, are
reported as deferred revenues in the governmental funds. 2,324,514
Interest earned on advance to the Redevelopment Agency have been deferred
in the governmental funds. 22,850,994
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management, to individual funds. The assets and
liabilities of the internal service funds must be added to the statement of net
assets. 22,468,374
Net assets of governmental activities $ 565,908,422
See Notes to Financial Statements
18
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19
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES ,
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2003
Special Revenue Capital Project '
Fund Fund
Fire CFD
General . District 2001-01 ,
Revenues:
Taxes $ 24,240,130 $ 12,045,281 $ -
Licenses and permits 4,342,278 20,619 -
Intergovernmental 8,900,885 162,154 - '
Charges for services 5,002,361' 706,350 -
Use of money and property 2,358,928 287,492 204,455
Fines and forfeitures 865,534 2,456 - '
Contributions - -
Miscellaneous 2,664,107 131,712 -
Developer participation - - '
Total Revenues 48,374,223 13,356,064 204,455
Expenditures:
1
Current:
General government 11,321,943• 1,808,222
Public safety 13,972,217
Public safety - fire protection - 13,304,254 ,
Engineering and public works 8,736,168i 6,099,819
Community development 5,401,918: -
Community services 2,244,254
Capital outlay 2,362,402 1,217,746
Debt service:
Principal retirement - -
1
Interest and fiscal charges -
Total Expenditures 44,038,902 14,522,000 7,908,041
Excess (Deficiency) of Revenues
1
Over (Under) Expenditures 4,335,321' (1,165,936) (7,703,586)
Other Financing Sources (Uses): '
Transfers in 10,000' 1,805,580
Transfers out (2,106,051)
Total Other Financing Sources (Uses) (2,096,051) 1,805,580 - ,
Net Change in Fund Balances $ 2,239,270 $ 639,644 $ (7,703,586)
Fund Balances:
1
Beginning of Fiscal Year, as originally reported $ 73,382,766' $ 7,968,914 $ 19,236,346
Restatements (7,997,063)
Beginning of Fiscal Year, as restated 73,382,766, 7,968,914 11,239,283
1
Net Change in Fund Balances 2,239,270 639,644 (7,703,586)
End of Fiscal Year $ 75,622,036 ' $ 8,608,558 $ 3,535,697 '
See Notes to Financial Statements
20
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1
1
1
1
1
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1
Capital Project
Fund
Redevelopment
Agency
$ 8,752,185
Debt Service
Fund
Redevelopment
Agency
$ 27,386,580
5,546,311 361,822
650,969
23,146
Other
Governmental
Funds
$ 9,487,368
6,798,949
2,126,495
2,093,480
248,463
928,019
9,508,900
14,949,465 27,771,548 31,191,674
6,595,389 1 615,229 2,180,660
209,007 810,946 505,910
12,056,111 901,089
2,487,005
6,342,071
3,929,383
9,201,534
27,689,583 16,458,181
(12,740,118) 11,313,367
15,608,000
(8,582,190)
7,025,810
$ (5,714,308)
$ 204,959,799
(28,302,569)
176,657,230
(5,714,308)
$ 170,942,922
11,851,164
(19,300,294)
(7,449,130)
$ 3,864,237
$ 33,641,087
33, 641,087
3,864,237
$ 37,505,324
21
4,887,433
6,804,127
4,438,257
9,166,221
50,000
28,032,608
3,159,066
137,510
(48,890)
88,620
$ 3,247,686
$ 60,476,327
(99,000)
60,377,327
3,247,686
$ 63,625,013
Exhibit E
Total
Governmental
Funds
$ 81,911,544
4,362,897
15,861,988
7,835,206
10,852,488
867,990
248,463
4,397,953
9,508,900
135,847,429
23,521,443
15,498,080
13,304,254
19,723,420
12,206,045
6,682,511
25,703,569
6,466,388
15,543,605
138,649,315
(2,801,886)
29,412,254
(30,037,425)
(625,171)
$ (3,427,057)
$ 399,665,239
(36,398,632)
363,266,607
(3,427,057)
$ 359,839,550
CITY OF RANCHO CUCAMONGA Exhibit F
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2003
Net change in fund balances - total governmental funds $ (3,427,057)
Amounts reported for governmental activities in the statement of activities differs from
the amounts reported in the statement of activities because:
Governmental funds report capital outlays as expenditures. However, in the statement
of activities, the costs of those assets is allocated over their estimated useful lives
as depreciation expense. This is the amount by which capital outlays exceeded
depreciation in the current period. 12,744,536
Repayment of long-term debt principal consumes current financial resources of
governmental funds while reducing the long-term liability in the statement of net assets. 6,568,977
Accrued interest for Tax Allocation Bonds and other long-term liabilities. This is the
net change in accrued interest for the current period. (274,590)
Compensated absences expenses reported in the Statement of Activities do not
require the use of current financial resources and, therefore, are not reported as
expenditures in governmental funds.
The accrued interest on interfund loans between the City and Redevelopment
Agency were recorded as deferred revenue in the governmental funds. They
are included as interest revenue in the governmental fund activity.
Certain revenues were measurable but not available and, therefore, could not be
reported as revenue on the modified accrual basis, but are considered revenues
for the Statement of Activities.
(164,597)
3,307,738
2,324,514
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management and self-insurance, to individual funds.
The net revenues (expenses) of the internal service funds is reported with
governmental activities. (229,298)
Change in net assets of governmental activities $ 20,850,223
See Notes to Financial Statements
22
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23
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON STATEMENT
GENERAL FUND
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Other
Transfers from other funds
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government:
City council
City manager
City clerk
Personnel overhead
General overhead
Treasurer
Administrative services
Finance
Business licenses
Personnel
Purchasing
Risk management
City facilities
Total General Government
Public safety
Sheriff contract services
Emergency preparedness
Animal control
Total Public Safety
Engineering and public works
Engineering administration
Development management
Traffic management
Project management
Construction management
Waste management
Street and park maintenance
Vehicle maintenance
Total Engineering and Public Works
Budget
Original
$ 73,382,766
24,207,060
3,903,090
8,483,490
4,482,570
3,205,980
591,320
2,172,160
155,000
120,583,436
102,050
812,940
389,270
102,000
1,206, 870
4,890
4,225,150
674,670
212,740
300,670
321,220
184,600
3,405,720
11,942,790
14,321,720
137,660
452,250
14,911,630
462,880
1,629,480
222,860
140,060
839,880
1,045,040
3,844,520
801,450
8,986,170
Amounts
Final
$ 73,382,766
23,232,430
3,930,160
8,667,200
4,383,070
2,295,050
784,450
2,704,500
10,000
119,389,626
106,300
829,160
398,712
436,630
1,578,800
4,690
4,572,070
686,510
215,050
297,910
332,810
186,160
3,526,980
13,171,782
13,842,680
65,000
544,630
14,452,310
479,610
2,018,830
226,480
139,510
835,580
1,110,340
3,787,780
872,800
9,470,930
See Notes to Financial Statements
24
Actual
Amounts
$ 73,382,766
24,240,130
4,342,278
8,900,885
5,002,361
2,358,928
865,534
2,664,107
10,000
121,766,989
94,723
804,638
397,201
(544,052)
1,484,223
4,108
4,216,724
676,260
205,930
281,597
314,352
178,556
3,207,683
11,321,943
13,376,266
64,839
531,112
13,972,217
427,295
1,840, 551
225,743
131,958
788,235
1,053, 540
3,488,525
780,321
8,736,168
Exhibit G
Page 1 of 2
Variance with
Final Budget
Positive
(Negative)
1,007,700
412,118
233,685
619,291
63,878
81,084
(40,393)
2,377,363
11,577
24,522
1,511
980,682
94,577
582
355,346
10,250
9,120
16,313
18,458
7,604
319,297
1,849,839
466,414
161
13,518
480,093
52,315
178,279
737
7,552
47,345
56,800
299,255
92,479
734,762
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON STATEMENT
GENERAL FUND
YEAR ENDED JUNE 30, 2003
Community development
Planning commission
Planning
Building and safety
Total Community Development
Community services
Community services
Park and recreation commission
Total Community Services
Capital outlay
Transfers to other funds
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
17,140
1,815,050
3,502,790
5,334,980
2,382,220
6,760
2,388,980
2,593,300
2,142,600
48,300,450
$ 72,282,986
25
6,440
2,193,450
3,709,010
5,908,900
2,328,549
4,930
2,333,479
4,102,319
2,194,345
51,634,065
$ 67,755,561
Actual
Amounts
5,999
2,007,392
3,388,527
5,401,918
2,241,897
2,357
2,244,254
2,362,402
2,106,051
46,144,953
Exhibit G
Page 2 of 2
Variance with
Final Budget
Positive
(Negative)
441
186,058
320,483
506,982
86,652
2,573
89,225
1,739,917
88,294
5,489,112
$ 75,622,036 $ 7,866,475
CITY OF RANCHO CUCAMONGA Exhibit H
BUDGETARY COMPARISON STATEMENT
FIRE DISTRICT
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Other
Transfers from other funds
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Public safety - fire protection
Capital outlay
Transfers to other funds
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget
Original
$ 7,968,914
11,201,930
19,150
109,640
624,580
290,960
1,000
145,080
1,829,110
22,190,364
14,952,940
2,208,000
17,160,940
$ 5,029,424
26
Amounts
Final
$ 7,968,914
11,868,100
15,250
136,690
639,020
272,580
2;530
131,830
1,805:580
22,840;494
14,385,180
3,636,840
260,660
18,282,680
Actual
Amounts
$ 7,968,914
12,045,281
20,619
162,154
706,350
287,492
2,456
131,712
1,805,580
23,130,558
Variance with
Final Budget
Positive
(Negative)
177,181
5,369
25,464
67,330
14,912
(74)
(118)
290,064
13,304,254 1,080,926
1,217,746 2,419,094
260,660
14,522,000 3,760,680
$ 4,557,814 $ 8,608,558
$ 4,050,744
CITY OF RANCHO CUCAMONGA Exhibit I
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
JUNE 30, 2003
Assets:
Current:
Pooled cash and investments
Receivables:
Accounts
Taxes
Interest
Total Current Assets
Noncurrent:
Fixed assets - net of accumulated depreciation
Total Noncurrent Assets
Total Assets
Liabilities and Net Assets:
Liabilities:
Current:
Accounts payable
Accrued liabilities
Total Current Liabilities
Net Assets:
Invested in capital assets
Unrestricted
Total Net Assets
Total Liabilities and Net Assets
Reconciliation of Net Assets to the Statement of Net Assets
Net assets per Statement of Net Assets - Proprietary Funds
Adjustments to reflect the consolidation of internal
service activities related to enterprise funds
Net Assets: Business -Type Activities
See Notes to Financial Statements
27
Business -Type
Activities
Enterprise Funds
Sport
Complex
Governmental
Activities
Internal
Service Funds
- $ 19,488,881
27,234
510
27,744
18,193,179
18,193,179
$ 18,220,923 $
$ 90,933 $
21,576
112,509
22,159
19,511,040
3,017,764
3,017,764
22,528,804
67,962
67,962
18,193,179 3,017,764
(84,765) 19,443,078
18,108,414 22,460,842
18,220,923 $ 22,528,804
18,108,414
(7,533)
18,100,881
CITY OF RANCHO CUCAMONGA Exhibit J
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2003
Business -Type
Activities Governmental
Entererise Funds Activities
Sport Internal
Complex Service Funds
Operating Revenues:
Sales and service charges $ 546,870 $ 35,120
Rents 167,361
Miscellaneous 12,728
Total Operating Revenues 726,959 35,120
Operating Expenses:
Salaries and benefits 618,445 -
Maintenance and operations 538,085 243,321
Contractual services 252,119 -
Depreciation 683,962 676,948
Total Operating Expenses 2,092,611 920,269
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Taxes 23,954
Interest revenue -
Gain (loss) on disposal of fixed assets (7,507)
(1,365,652) (885,149)
Total Nonoperating
Revenues (Expenses)
Income (Loss) Before Transfers
Transfers In
Changes in Net Assets
648,319
16,447 648,319
(1,349,205)
625,171
$ (724,034) $ (236,830)
Net Assets:
Beginning of Fiscal Year, as originally reported $ 20,830,392 $ 22,654,247
Restatements (1,997,944) 43,425
Beginning of Fiscal Year, as restated 18,832,448 22,697,672
Changes in Net Assets (724,034) (236,830)
End of Fiscal Year $ 18,108,414 $ 22,460,842
Reconciliation of Changes in Net Assets to the Statement of Activities:
Changes in net assets per Statement of Revenues, Expenses $ (724,034)
and Changes in Fund Net Assets - Proprietary Fund
Adjustment to reflect the consolidation of internal service
activities related to enterprise funds (7,533)
Changes in Net Assets of Business -Type Activities $ (731,567)
See Notes to Financial Statements
28
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CITY OF RANCHO CUCAMONGA Exhibit K
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2003
Cash Flows from Operating Activities:
Cash received from customers and users
Cash payments to supplies for good and services
Cash payments to employees for services
Net Cash Provided (Used) by
Operating Activities
Cash Flows from Non -Capital
Financing Activities:
Cash transfer from other funds
Taxes
Net Cash Provided (Used) by
Non-Capltal Financing Activities
Cash Flows from Capital and
Related Financing Activities:
Purchases of capital assets
Net Cash Provided (Used) by
Capital and Related Financing Activities
Cash Flows from Investing Activities:
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash equivalents
Cash and Cash Equivalents at
Beginning of Year
Cash and Cash Equivalents at
End of Year
Reconciliation of Operating Income to
Net Cash Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to reconcile operating
income (loss) to net cash provided (used)
by operating activities:
Depreciation
(Increase) decrease in accounts receivable
Increase (decrease) in accounts payable
Increase (decrease) in accrued liabilities
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Schedule of Noncash Transactions:
There were no non-cash transactions during the fiscal year.
See Notes to Financial Statements
29
Business -Type
Activities
Enterprise Funds
Sport
Complex
$ 756,072
(799,561)
(603,997)
(647,486)
625,171
23,445
648,616
(3,800)
(3,800)
(2,670)
2,670
Governmental
Activities
Internal
Service Funds
$ 35,120
(249,199)
(214,079)
(963,243)
(963,243)
683,747
683,747
(493,575)
19,982,456
$ 19,488,881
$ (1,365,652) $ (885,149)
683,962
29,113
(9,357)
14,448
718,166
676,948
(5,878)
671,070
$ (647,486) $ (214,079)
CITY OF RANCHO CUCAMONGA Exhibit L
STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
JUNE 30, 2003
Assets:
Cash and investments ! $ 24,306,839
Receivables:
Accounts ! 3,140
Taxes 62,091
Interest 10,956
Restricted assets:
Cash with fiscal agent 4,588,933
Total Assets $ 28,971,959
Liabilities:
Accounts payable $ 154,309
Accrued liabilities 13,165
Deposits 12,500,936
Payable to trustee 16,303,549
Total Liabilities $ 28,971,959
See Notes to Financial Statements
30
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CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2003
I. SIGNIFICANT ACCOUNTING POLICIES
Note 1: Organization and Summary of Significant Accounting Policies
a. Description of Entity
The City of Rancho Cucamonga was incorporated on November 30, 1977 under the laws of
the State of California and enjoys all the rights and privileges applicable to a General Law
City. It is governed by an elected five -member board. As required by accounting principles
generally accepted in the United States of America, these financial statements present the
City of Rancho Cucamonga (the City) and its component units, entities for which the City is
considered financially accountable.
The inclusion of an organization within the scope of the reporting entity of the City of Rancho
Cucamonga is based on the provision of GASB Statement No. 14. The blended component
units discussed below, although legally separate entities, are in substance part of the
government operation and so data from these component units has been combined herein.
The following criteria were used in the determination of the blended component units:
1. The members of the City Council also act as the governing body of the Rancho
Cucamonga Redevelopment Agency, the Rancho Cucamonga Public Improvement
Corporation, the Rancho Cucamonga Fire Protection District, the Rancho Cucamonga
Library and the Rancho Cucamonga Public Financing Authority.
2. The Agency, the Improvement Corporation, the Fire Protection District, the Library and
the Public Financing Authority are managed by employees of the City. A portion of the
City's personnel costs are billed to these component units each year as appropriate.
3. The City, the Agency, the Improvement Corporation, the Fire Protection District, the
Library and the Public Financing Authority are financially interdependent. They provide
financial benefit/burden to the City.
Blended Component Units
The Rancho Cucamonga Redevelopment Agency was established on May 20, 1981
pursuant to the State of California Health and Safety Code, Section 33000. Its purpose is
to prepare and carry out plans for the improvement, rehabilitation and development of
blighted areas within the territorial limits of the City of Rancho Cucamonga. Separate
financial statements may be obtained from the Agency.
The Rancho Cucamonga Public Improvement Corporation was incorporated on
November 14, 1988 under the Non -Profit Public Benefit Corporation Law of the State of
California. The Corporation was established for charitable purposes including rendering
financial assistance to the City by financing, acquiring, constructing, improving and
leasing public improvements for the benefit of residents of the City and the surrounding
area. Separate financial statements are not available for the Corporation.
31
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
The Rancho Cucamonga Fire Protection District (formerly, Foothill Fire Protection
District) was a special district formed by the County of San Bernardino for the purpose of
fire suppression within its boundaries. Effective July 1, 1989, operations of this district
were taken over by the City of Rancho Cucamonga. The district still operates as a
separate special district; however, now it is under the control of the City of Rancho
Cucamonga instead of the County of San Bernardino. Separate financial statements are
available for the District.
The Rancho Cucamonga Library was part of the San Bernardino County Library System
in which the City of Rancho Cucamonga participated. Effective July 1, 1994 and pursuant
to California Code Section 19104, the City withdrew from the County Library System. As
of this date, the library operates as a separate entity under the control of the City of
Rancho Cucamonga. Separate financial statements are not available for the Library.
The Rancho Cucamonga Public Financing Authority was established on April 21, 1999
pursuant to Article I (commencing with Section 6500) of Chapter 5 of Division 7 of Title I
of the California Government Code. Its purpose is to facilitate the financing and the
refinancing of construction, expansion, upgrading and improvement of the public capital
facilities necessary to support the rehabilitation and construction of residential and
economic development within the City. Separate financial statements are not available
for the Public Financing Authority.
GASB Statement No. 34
The City implemented the provisions of GASB Statement No. 34, which requires a new
financial statement presentation, in fiscal year 2002-2003. The details of the new
reporting model are stated in the following paragraphs.
b. Government -Wide and Fund Financial Statement
The government -wide financial statements (i.e., the statement of net assets and the
statement of activities) report information on all of the: nonfiduciary activities of the primary
government and its component units. For the most part, the effect of interfund activity has
been removed from these statements. Governmental activities, which normally are supported
by taxes and intergovernmental revenues, are reported separately from business -type
activities, which rely to a significant extent on fees and charges for support.
The statement of activities demonstrates the degree td which the direct expenses of a given
function or segment are offset by program revenues: Direct expenses are those that are
clearly identifiable with a specific function or segment. Program revenues include: 1) charges
to customers or applicants who purchase, use or directly benefit from goods, services or
privileges provided by a given function or segment, and 2) grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or
segment. Taxes and other items not properly included among program revenues are
reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and
fiduciary funds, even though the latter are excluded from the government -wide financial
statements. Major individual governmental funds and major individual enterprise funds are
reported as separate columns in the fund financial statements.
32
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
c. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government -wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and
fiduciary fund financial statements. Revenues are recorded when earned and expenses are
recorded when a liability is incurred, regardless of the timing of related cash flows. Property
taxes are recognized as revenues in the year for which they are levied. Grants and similar
items are recognized as revenue as soon as all eligibility requirements imposed by the
provider have been met.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized
as soon as they are both measurable and available. Revenues are considered to be available
when they are collectible within the current period or soon enough thereafter to pay liabilities
of the current period. For this purpose, the government considers revenues to be available if
they are collected within 60 days of the end of the current fiscal period. Expenditures
generally are recorded when a liability is incurred, as under accrual accounting. However,
debt service expenditures, as well as expenditures related to compensated absences and
claims and judgments, are recorded only when payment is due.
Property taxes, franchise taxes, licenses and interest associated with the current fiscal period
are all considered to be susceptible to accrual and so have been recognized as revenues of
the current fiscal period. Only the portion of special assessments receivable due within the
current fiscal period is considered to be susceptible to accrual as revenue of the current
period. All other revenue items are considered to be measurable and available only when the
government receives cash.
The City reports the following major governmental funds:
The General Fund is the general operating fund of the City. All general tax receipts and
fee revenue not allocated by law, Council policy or contractual agreement to other funds
are accounted for in the General Fund. General Fund expenditures include operations
traditionally associated with activities, which are not required to be accounted for, or paid
by another fund.
The Fire District Special Revenue Fund accounts 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 CFD 2001-01 Capital Projects Fund accounts for receipt and disbursement of funds
used in the acquisition and construction of certain public street improvements, storm
drain and flood control and water and sewer improvements to serve property located in
the District.
The Rancho Cucamonga Redevelopment Agency Capital Project Fund accounts for the
acquisition and construction of major facilities within the Rancho Cucamonga
Redevelopment Project Area.
The Rancho Cucamonga Redevelopment Agency Debt Service Fund accounts for the
accumulation of resources for the payment of interest and principal on long-term debt of
the Agency.
33
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Additionally, the City reports one non -major proprietary fund and the following fund types:
Internal Service Funds to account for financial transactions related to repair, replacement
and maintenance of City -owned vehicles and City's general information systems and
telecommunications hardware and software.
Agency Funds to account for assets held by the City in a purely custodial capacity.
Agency Funds involve only the receipt, temporary investment and remittance of fiduciary
resources to individuals, private organizations or other governments, and/or other funds.
Private -sector standards of accounting and financial reporting issued prior to December
1989, generally are followed in both the government -wide and proprietary fund financial
statements to the extent that those standards do not conflict with or contradict guidance of
the Governmental Accounting Standards Board. Governments also have the option of
following subsequent private -sector guidance for their business -type activities and enterprise
funds, subject to this same limitation. The government has elected not to follow subsequent
private -sector guidance.
As a general rule the effect of interfund activity has been eliminated from the government -
wide financial statements. Exceptions to this general rule are charges between the
government's proprietary funds function and various other functions of the government.
Elimination of these charges would distort the direct costs and program revenues reported for
the various functions concerned.
Amounts reported as program revenues include: 1) charges to customers or applicants for
goods, services or privileges provided, 2) operating grants and contributions, and 3) capital
grants and contributions, including special assessments. Internally dedicated resources are
reported as general revenues rather than as program revenues. Likewise, general revenues
include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating items.
Operating revenues and expenses generally result from providing services and producing
and delivering goods in connection with a proprietary fund's principal ongoing operations. The
principal operating revenues of the Enterprise Funds and of the Internal Service Funds are
charges to customers for sales and services. Operating expenses for Enterprises Funds and
Internal Service Funds include the cost of sales and services, administrative expenses and
depreciation on capital assets. All revenues and expenses not meeting this definition are
reported as non-operating revenues and expenses. ,
When both restricted and unrestricted resources are available for use, it is the government's
policy to use restricted resources first, and then unrestricted resources as they are needed.
d. Assets, Liabilities and Net Assets or Equity
Cash and Investments
All cash and investments, except those that are held by fiscal agents, are held in a City
pool. These pooled funds are available upon demand and therefore are considered cash
and cash equivalents for purposes of the statement of cash flows. Investments held by
fiscal agents with an original maturity of three months or less are also considered cash
equivalents and are shown as restricted assets for financial statement presentation
purposes.
34
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Investments for the City, as well as for its component units, are reported at fair value.
The City's policy is generally to hold investments until maturity, or until market values
equal or exceed cost. The State Treasurer's Investment Pool operates in accordance
with appropriate State laws and regulations. The reported value of the pool is the same
as the fair value of the pool shares.
Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements
outstanding at the end of the fiscal year are referred to as either "due to/from other
funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e.,
the non-current portion of interfund loans). All other outstanding balances between funds
are reported as "due to/from other funds". Any residual balances outstanding between
the governmental activities and business -type activities are reported in the government-
wide financial statements as "internal balances". Advances between funds, as reported in
the fund financial statements, are offset by a fund balance reserve account in applicable
governmental funds to indicate that they are not available for appropriation and are not
expendable available financial resources.
All trade and property tax receivables are shown net of allowance for uncollectibles.
Under California Law, property taxes are assessed and collected by the counties up to
1 % of assessed value, plus other increases approved by voters. Taxes are levied on July
1 and are payable in two installments on December 10 and April 10. The property taxes
go into a pool and are allocated to the cities based on complex formula. Property tax
revenue is recognized in the fiscal year for which the taxes have been levied providing
they become available. Available means then due, or past due and receivable within the
current period and collected within the current period or expected to be collected soon
enough thereafter to be used to pay liabilities of the current period. The City of Rancho
Cucamonga accrues revenue only for those taxes, which are received within 60 days
after year-end.
Prepaid Costs
Certain payments to vendors reflect costs applicable to future accounting periods and are
recorded as prepaid items in both government -wide and fund financial statements. The
fund balances in the governmental fund types have been reserved for amounts equal to
the prepaid items in the fund -level statements, since these amounts are not available for
appropriation.
Land Held for Resale
Land purchased for resale is capitalized as inventory at acquisition costs as the City
expects to sell this land with no decline in value. The fund balances in the governmental
fund types have been reserved for amounts equal to the Land Held for Resale in the fund -
level statements, since these amounts are not available for appropriation.
Restricted Assets
Certain proceeds of debt issues, as well as certain resources set aside for their
repayment, are classified as restricted assets on the balance sheet because their use is
limited by applicable bond covenants.
35
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets (e.g.,
roads, bridges, sidewalks and similar items), are reported in the applicable governmental
or business -type activities columns in the government -wide financial statements. The
City defines capital assets as assets with an initial, individual cost of more than $1,000
(amount not rounded) and an estimated useful life in excess of one year. Such assets
are recorded at historical cost or estimated historical cost if purchased or constructed.
Donated capital assets are recorded at estimated fair market value at the date of
donation. In accordance with GASB Statement No. 34, the City has reported its general
infrastructure assets.
The costs of normal maintenance and repairs that do not add to the value of the assets
or materially extend assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are
constructed. Interest incurred during the construction phase of capital assets of
business -type activities is included as part of the capitalized value of the assets
constructed.
Property, plant, equipment, and infrastructure of the primary government, as well as its
component units, is depreciated using the straight-line method over the following
estimated useful lives:
Assets Years
Building improvements I 6-75
Improvements other than buildings' 20
Computer equipment ; 3-15
Automotive equipment 5
Furniture, fixture and other equipment 5-15
Infrastructure 6-75
Compensated Absences
The City's policy permits employees to accumulate earned but unused vacation and sick
pay benefits. The total amount of liability for unused vacation and sick pay benefits are
accrued when incurred in the government -wide financial statements. The City utilizes the
General Fund and Special Revenue - Fire District Fund in the governmental fund
financial statements to account for the short-term portion of its liability. The short-term
portion is determined to be the amount due to employees for future absences, which is
attributable to services already rendered, and which is expected to be paid during the
next fiscal year.
Vacation pay is payable to employees at the time a vacation is taken or upon termination
of employment. Normally, an employee cannot accrue more than one and one-half times
his regular annual entitlement.
36
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Sick leave is payable when an employee is unable to work because of illness. For City
employees, those who terminate their employment after five years of continuous service
and have at least 50% of five years sick leave accrued on the books upon termination
may be paid for 120 hours of the accrued leave. For Fire District employees, sick leave
may be accumulated indefinitely or an employee with ten or more years of service shall
be eligible to convert unused sick leave to vacation in accordance with the following with
any remainder of hours to still remain unused sick time:
Accumulated Sick
Employee Leave Balance Vacation
Type Prior Calendar Year Conversion Rate
Shift 108 - 144 hours one-half
Shift 72 - 108 hours one-fourth
40 -hour 72 - 96 hours one-half
40 -hour 48 - 72 hours one-fourth
Upon service retirement of a public safety employee, the option exists to sell back up to
one-half of total accumulated sick time or have the time credited toward service in
accordance with the Public Retirement Law. All unused sick leave is forfeited upon
termination, other than for normal retirement.
Long -Term Obligations
In the government -wide financial statements, and proprietary fund types in the fund
financial statements, long-term debt and other long-term obligations are reported as
liabilities in the applicable governmental activities, business -type activities, or proprietary
fund type statement of net assets. Bond premiums and discounts, as well as issuance
costs, are deferred and amortized over the life of the bonds using the effective interest
method. Bonds payable are reported net of the applicable bond premium or discount.
Bond issuance cost are reported as deferred charges and amortized over the term of the
related debt.
In the fund financial statements, governmental fund types recognize bond premiums and
discounts, as well as bond issuance costs, during the current period. The face amount of
debt issued is reported as other financing sources. Premiums received on debt
issuances are reported as other financing sources while discounts on debt issuances are
reported as other financing uses. Issuance costs, whether or not withheld from the actual
debt proceeds received, are reported as debt service expenditures.
Fund Equity
In the fund financial statements, governmental funds report reservations of fund balance
for amounts that are not available for appropriation or are legally restricted by outside
parties for use for a specific purpose. Designations of fund balance represent tentative
management plans that are subject to change.
Functional Classifications
Expenditures of the governmental funds are classified by function. Functional
classifications are defined as follows:
General Government includes legislative activities, City Clerk, City Attorney, City
Manager as well as management or supportive services across more than one
functional area.
37
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Public Safety includes those activities which involve police protection, emergency
preparedness and animal control.
Public Safety - Fire Protection includes activities of the fire protection district involved
in the protection of people and property from fire.
Engineering and Public Works includes all maintenance, engineering and capital
improvement which relate to streets, parks, flood control and other public facilities.
Community Development includes those activities which involve planning and
redevelopment, as well as building and safety.
Community Services includes activities which provide recreation, cultural and
educational services.
e. Reconciliation of Government -Wide and Fund Financial Statements
Explanation of certain differences between the govemmental fund balance sheet and the
government -wide statement of net assets:
The governmental fund balance sheet includes a reconciliation between fund
balance - governmental funds and net assets of governmental activities as reported
in the government -wide statement of net assets. One element of that reconciliation
explains that "long-term debts and the long-term portion of compensated absences
have not been included in the governmental fund activity". The detail of the
$232,690,484 long-term debts difference is as follows:
Long-term debt:
Tax allocation bonds payable
Loans payable
Notes payable
Claims and judgments payable
Net adjustment to reduce fund balance of total
governmental funds to arrive at net assets of
governmental activities
$ 210,555,000
21,865,498
50,000
219,986
$ 232,690,484
Explanation of certain differences between the governmental fund statement of
revenues, expenditures and changes in fund balances and the government -wide
statement of activities:
The governmental fund statement of revenues, expenditures and changes in fund
balances includes a reconciliation between net changes in fund balances - of total
governmental funds and changes in net assets of governmental activities as
reported in the government -wide statement of activities. One element of that
reconciliation explains that "Governmental funds report capital outlays as
expenditures. However, in the statement of activities the cost of those assets is
allocated over their estimated useful lives as depreciation expense."
38
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
The details of this $12,744,536 difference are as follows:
Capital outlay $ 21,559,249
Depreciation expense (8,745,695)
Loss from disposition of fixed assets (69,018)
Net adjustment to increase net changes in fund
balances of total governmental funds to arrive at
changes in net assets of governmental activities
$ 12,744,536
Another element of that reconciliation states that "repayment of long-term debt principal
consumes current financial resources of governmental funds while reducing the long-
term liabilities in the statement of net assets". Neither transaction, however, has any
effect on net assets. Also, governmental funds report the effect of issuance costs,
premiums, discounts and similar items when debt is first issued, whereas these amounts
are deferred and amortized in the statement of activities. The details of this $6,569,977
difference are as follows:
Principal repayments:
Tax allocation bonds $ 3,585,000
Loans payable 2,831,388
Notes payable 50,000
Claims and judgments 102,589
Net adjustment to decrease net changes in fund balance
of total governmental funds to arrive at changes in net
assets of governmental activities.
II. STEWARDSHIP
Note 2: Stewardship, Compliance and Accountability
a. General Budget Policies
$ 6,568,977
The annual budget adopted by the City Council provides for the general operation of the City.
It includes proposed expenditures and the means of financing them. The City Council
approves each year's budget submitted by the City Manager prior to the beginning of the new
fiscal year. The Council conducts public hearings prior to its adoption, and when required
during the period, also approves supplemental appropriations. There were several
supplemental appropriations required during the year. A detailed mid -year review was
conducted at which time a revised budget was adopted. There were no significant non -
budgeted financial activities during the year. The City Council may transfer funds between
funds or activities set forth in the budget. The City Manager may transfer funds between line
items within an appropriation as set forth in the budget and may transfer appropriations
between activities within any fund.
The level of budgetary control (that is the level at which expenditures cannot legally exceed
the appropriated amount) is established at the department level within the General Fund and
at the function level for Special Revenue, Debt Service and Capital Project Funds.
39
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 2: Stewardship, Compliance and Accountability (Continued)
For the fiscal year 2002-2003, the following funds had no adopted annual budgets:
SB 140
Major Urban Resource Library Grant
2002 Local Law Enforcement Block Grant
Adult Education Act Grant
Teen After School Program Grant
Teen Connection Program Grant
Youth Service Material Grant
Conservation Bond Act
Senior Center Grant
CFD 2000-01 South Etiwanda
CFD 2000-03 Rancho Summit
CFD 2003-01 Project Fund
Public Library Bond Act -2000
b. Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and
services. Encumbrances outstanding at year-end are reported as a reservation of fund
balance. They represent the estimated amount of the expenditure ultimately to result if
unperformed contracts in process at year-end are completed. They do not constitute
expenditures or estimated liabilities. Encumbrances outstanding at June 30, 2003 amount to
$28,049,347.
c. Deficit Fund Balances or Net Assets:
The following funds have a deficit at June 30, 2003:
Fund
Amount
Special Revenue Funds:
2001 Local Law Enforcement Block Grant $ (1,725)
Safe Routes to School Program (49,778)
Senior Center Grant (50,000)
Capital Projects Funds:
Regional Choice Transit Capital Improvement (2,105,559)
CFD 2000-03 Rancho Summit (11,745)
Public Library Bond Act - 2000 (482,671)
The City expects to eliminate these deficits with future revenues.
40
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 2: Stewardship, Compliance and Accountability (Continued)
d. Excesses of Expenditures Over Appropriations
Excess of expenditures over appropriations by department in individual funds are as follows:
Fund Expenditures Appropriations Excess
General Fund:
Public safety:
Animal control
$ 623,187 $ 544,630 $ 78,557
Special Revenue Fund:
Community Development Block Grant:
Community development 277,444 277,444
Measure I:
Engineering and public works 173,660 138,620 35,040
Capital Projects Funds:
Redevelopment agency -
Capital projects:
Debt service - interest and
fiscal charges
6,342,071
3,033,694 3,308,377
CDF 2000-02 Rancho Cucamonga
Corporate park
Engineering and public works 514,901 - 514,901
Debt Service Funds:
Redevelopment agency -
Debt service:
Debt service - interest and
fiscal charges 9,201,534 9,105,180 96,354
III. DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
At June 30, 2003, cash and investments were reported in the accompanying financial statements
as follows:
Restricted Assets
Cash and Cash with
Investments Fiscal Agent
Total
Governmental activities $ 344,417,065 $ 21,109,093 $ 365,526,158
Fiduciary funds 24,306,839 4,588,933 28,895,772
$ 368,723,904 $ 25,698,026 $ 394,421,930
41
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
Cash and investments at June 30, 2003 consisted of the following:
Cash on hand $ 12,620
Pooled cash and deposits 14,832,284
Pooled investments 237,504,806
Investment in State Treasury's Investment Pool 116,374,194
Investment with Trustee - Money Market 25,698,026
Total Cash and Investments $ 394,421,930
The City adopted GASB Statement No. 31, Accounting and Financial Reporting for Certain
Investments and for External Investment Pools, as of July 1, 1997. GASB Statement No. 31
establishes fair value standards for investments in participating interest-earning investment
contracts, external investment pools, equity securities, option contracts, stock warrants, and stock
rights that have readily determinable fair values. Accordingly, the City reports its investments at
fair value in the balance sheet. All investment income, including changes in the fair value of
investments, is recognized as revenue in the operating statement. The City follows the practice of
pooling cash and investments of all funds except for funds required to be held by outside fiscal
agents under the provisions of bond indentures. All investments held are in compliance with the
City's investment policy.
Interest income earned on pooled cash and investments is allocated to the various funds based
on the average cash balances. Interest income from cash and investments with fiscal agent is
credited directly to the related fund.
Pooled Cash and Non -Negotiable Certificates of Deposit
All pooled cash and non-negotiable certificates of deposit are entirely insured or
collateralized. The California Government Code requi{es California banks and savings and
loan associations to secure a City's deposits by pledging government securities as collateral.
The market value of pledged securities must equal, at least 110% of a City's deposits.
California law also allows financial institutions to secure City deposits by pledging first trust
deed mortgage notes having a value of 150% of a City's total deposits.
The City may waive collateral requirements for deposits, which are fully insured up to
$100,000 by the Federal Deposit Insurance Corporation (FDIC).
The City has monies held by a trustee pledged to the payment or security of certain bonds,
certificates of participation and lease obligations. The California Government Code provides
that these monies, in the absence of specific statutory provisions governing the issuance of
these bonds, certificates, or leases, may be invested in accordance with the ordinances,
resolutions or indentures specifying the types of investments its fiscal agent may make.
These ordinances, resolutions, and indentures are generally more restrictive than the City's
general investment policy. In no instance have additional types of investments, not permitted
by the City's general investment policy, been authorized.
Cash and Investments with Fiscal Agent
42
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
Credit Risk, Carrying Amount, and Market Value of Deposits
Cash and deposits of the City are summarized below. The deposits are classified as to credit
risk by three categories as follows: Category 1 includes deposits that are insured or
collateralized, with the securities held by the City or its agent in the City's name; Category 2
includes deposits which are uninsured but which are collateralized with the securities held by
the pledging financial institution's trust department in the City's name; Category 3 includes
deposits which are uninsured and uncollateralized, or collateralized with securities held by the
pledging financial institutions, or by its trust department or agent but not in the City's name.
Category Bank Fair
1 2 3 Balance Value
Cash in Bank
and Petty Cash $ 112,620 $ 14,360,434 $ - $ 14,473,054 $ 14,473,054
Certificates
of Deposit 1,516,996 1,516,996 1,516,996
Total $ 112,620 $ 15,877,430 $ 15,990,050 $ 15,990,050
Less: outstanding amounts
and amounts in transit- net (1,145,146)
Total cash on hand and
pooled cash and deposits $ 14,844,904
Pooled Investments
Authorized Investments
Under provisions of the City's Investment Policy, and in accordance with Section 53601
of the California Government Code, the City may invest in the following types of
investments:
Securities of the U.S. Government, or its agencies
Certificates of Deposit
Bankers Acceptance
Commercial Paper
Local Agency Investment Fund (State Pool) Deposits
Passbook Savings Account Demand Deposits
Repurchase Agreements
Credit Risk, Carrying Amount and Market Value of Investments
Investments of the City are summarized below. The investments that are represented by
specific identifiable investment securities are classified as to credit risk by three categories as
follows: Category 1 includes investments that are insured or registered for which securities
are held by the City or its agent in the City's name; Category 2 includes uninsured and
unregistered investments for which the securities are held by the broker's or dealer's agent in
the City's name; Category 3 includes uninsured and unregistered investments for which the
securities are held by the broker or dealer, or by its agent, but not in the City's name.
43
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
Category
1 2 3 Fair Value
City Investments:
Federal Agency Issues $ 210,219,644 $ - $ $ 210,219,644
Commercial Papers 27,285,162 27,285,162
$ 237,504,806 $ - $ $ 237,504,806
Investment in State Treasury's Investment Pool
Investment in State Treasury's Investment Pool cannot be assigned a credit risk category
because the City does not own specific securities. However, the fund's investment policies
and practices with regard to the credit and market risks have been determined acceptable to
the City's investment policies.
Fair Value
Investment in State Treasury's Investment Pool $ 116,374,194
The State Treasury's Investment Pool is overseen by the Local Investment Advisory Board,
which consist of five members, in accordance with State statute. The State Treasurer's office
audits the fund annually. Investment in the fund is secured by the full faith and credit of the
State of California. The carrying value and fair value of the investment pool at June 30, 2003
was $55 422 506 109 and $55,587,336,494, respectively. The City's share of the pool at June
30, 2003 was approximately 0.021%. The fair value of the position in the State Investment
Pool is the same as the value of the Pool shares.
Investments with Trustee - Money Market
Amounts invested with Trustee in money market cannot be assigned a credit risk category
because the City does not own specific securities. However, the fund's investment policies
and practices with regard to the credit and market risks have been determined acceptable to
the City's investment policies.
Investments with Trustee - Money Market
44
Fair Value
$ 25,698,026
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 4: Capital Assets
Capital asset activity for the year ended June 30, 2003 was as follows:
Beginning
Govemmental Activities: Balance
Capital accets, not being depreciated:
Land $
Construction -in -progress
Total Capital Assets,
Not Being Depredated
Capital assets, being depredated:
Building Improvement
Improvement other than buildings
Equipment and vehides
Fumiture and fixtures
Infrastructure
Total Capital Assets,
Being Depredated
Less accumulated depredation:
Building improvement
Improvement other than buildings
Equipment and vehides
Furniture and fixtures
Infrastructure
Total Accumulated
Depredation
Total Capital Assets
Being Depredated, Net
Govemmental Activities
Capital Assets, Net
Adjusted
Beginning
Adjustments Balance
74,382,045 $ -
2,511,478 818,306
Increases
$ 74,382,045 $ 2,050,000 $
3,329,784
76,893,523 818,306 77,711,829
37,675,874
6,376,989
19,514,801
945,789
748,484
(1,539,767)
35,069
388,486,857
38,424,358
6,376,989
17,975,034
980,858
388,486,857
4,033,787
6,083,787
158,273
75,015
4,856,637
16,740
11,375,463
64,513,453 387,730,643 452,244,096 16,482,128
8,869,004
4,484,826
2,863,382 9,726,756
328,685
116,462,210
8,869,004
4,484,826
12,590,138
328,6115
116,462,210
2,863,382 139, 871,481 142, 734,863
61,650,071 247,859,162 309,509,233
$ 138,543,594 $ 248,677,468 $
Business -Type Activities:
Capital assets, not being depredated:
Land $ 5,451,015 $
Total Capital Assets,
Not Being Depredated 5,451,015
Capital assets, being depreciated:
Building improvement 17,199,673
Improvement other than buildings 3,797,415
Equipment and vehicles 470,178
Furniture and fixtures 6,003
Total Capital Assets,
Being Depredated
Less accumulated depreciation:
Building improvement
Improvement other than buildings
Equipment and vehicles
Furniture and fixtures
Total Accumulated
Depreciation
Total Capital Assets,
Being Depreciated, Net
Business -Type Activities
Capital Assets, Net
21,473,269
2,355,694
1,787,958
1,898,847
2,993
6,045,492
387,221,062 $
- $ 5,451,015 $
1,997,944
1,997,944
5,451,015
17,199,673
3,797,415
470,178
6,003
21,473,269
4,353,638
1,787,958
1,898,847
2,993
8,043,436
15,427,777 (1,997,944) 13,429,833
$ 20,878,792 $ (1,997,944) $
45
18,880,848 $
792,083
310,412
1,374,301
62,870
6,206,029
8,745,695
7,736,433
Decreases
689,381
910,618
Ending
Balance
$ 76,432,045
7,363,571
83,795,616
38,582,631
6,452,004
22,142,290
997,598
398,951,702
1,599,999 467,126,225
9,661,087
4,795,238
620,364 13,344,075
391,555
122,668,239
620,364 150,860,194
979,635 316,266,031
13,820,220 $ 979,635 $ 400,061,647
3,800
- $ 5,451,015
141,804
3,800 141,804
250,162
189,872 -
243,471 134,297
457
683,962 134,297
(680,162) 7,507
(680,162) $
5,451,015
17,203,473
3,797,415
328,374
6,003
21,335,265
4,603,800
1,977,830
2,008,021
3,450
8,593,101
12,742,164
7,507 $ 18,193,179
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 4: Capital Assets (Continued)
Depreciation expense was charged to functions/programs of the primary government as follows:
Governmental Activities:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
$ 503,536
222,376
213,438
6,845,733
436,300
524,312
Business -Type Activities:
Sport complex 683,962
Note 5: Interfund Receivables, Payables and Transfers
The composition of interfund balances as of June 30, 2003 is as follows:
a. Due To/From Other Funds
Due to/from other funds were made to cover negative cash balance at June 30, 2003, to
reflect expenditure recorded in the Redevelopment Agency - Capital Projects related to the
General Fund, to reflect expenditure recorded in the Measure I Fund, related to the SB 140
Fund and to reflect expenditure recorded in the Fire,Fund related to the Redevelopment
Agency - Capital Projects Fund.
,interfund interfund
Fund Receivables Payables
Major Funds:
General Fund $ 2,665,162 $ 2,191,512
Fire District 44,006
Redevelopment Agency - Capital Project 2,648,663 44,005
Nonmajor Governmental Funds 172,762 3,295,076
Total $ 5,530,593 $ 5,530,593
b. Advances To/From Other Funds
During the current period and prior fiscal years, the City of Rancho Cucamonga has loaned
the Rancho Cucamonga Redevelopment Agency funds for use in financing various projects.
The loans, which amount to $8,021,227 as of June 30, 2003, bear interest at a rate of 12%
per annum and are payable as funds become available to the Agency. As ofJune30, 2003,
a total of $22,850,994 matured interest due on these loans has been added to principal.
During the formation of Community Facilities District (CFD) 2000-01, a number of meetings
were held with property owners within the proposed boundaries to discuss participation in the
CFD and benefits to their property. As a result of those meetings, the approved boundary
map was modified at the landowners' request to exclude certain properties from the District
boundaries. Property owners that were excluded from the District boundaries, but will be
receiving direct benefit from the improvements constructed by CFD 2001-01, were advised
that reimbursement would be required when their properties are developed. The
46
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 5: Interfund Receivables, Payables and Transfers (Continued)
Redevelopment Agency advanced the pro -rata share for properties that receive benefit from
the improvements, but are not participating in the District. At June 30, 2003, the advance was
$7,997,063.
The $300,000 advance from General Fund to the Park Development Fund was done on
March 5, 1996 based on Council approval. The advance was to provide funding of Phase I for
the Northeast Community Park and is to be repaid in the future (no specific date).
Fund
Major Funds:
General Fund
CFD 2001-01
Redevelopment Agency - Capital Project
Nonmajor Governmental Funds
Total
c. Interfund Transfers
Advances to Advances from
Other Funds Other Funds
$ 31,172,221 $
7,997,063
7,997,063 30,872,221
300,000
$ 39,169,284 $ 39,169,284
During the year the General Fund made transfers to the Fire District Fund to supplement the
cost of fire protection services, to the Sport Complex Fund to provide supplemental funding
for the operation of the sport complex and to the Library Fund to provide supplemental
funding for book purchase and debt service payment.
The Redevelopment Agency - Debt Service Fund transferred revenue to provide additional
resources to fund capital projects and expenditure of the Redevelopment Agency - Capital
Project Fund and to cover debt service payments.
The Redevelopment Agency - Capital Projects Fund made transfers to cover the cost of
various projects in the redevelopment project areas and to reimburse cost recorded in the
General Fund and Fire District Fund.
Fund Transfers In
Major Funds:
General Fund
Fire District
Redevelopment Agency - Capital Project
Redevelopment Agency - Debt Service
Nonmajor Governmental Funds
Nonmajor Enterprise Fund
Total
47
$ 10,000
1,805, 580
15,608,000
11,851,164
1,943,090
625,171
$ 31,843,005
Transfers Out
$ 2,106,051
8,582,190
19,300,294
48,890
$ 30,037,425
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long -Term Debt Long -Term Obligations
a. A description of individual components of long-term debt outstanding as of June 30, 2003 is
as follows:
Tax Allocation Bonds
1. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1994 Tax
Allocation Refunding Bonds $64,460,000. These bonds are dated February 1, 1994 and
were issued in order to advance refund $54,905,000 of the 1990 Tax Allocation Bonds.
Interest is payable semi-annually on March 1 and September 1 of each year
commencing September 1, 1994. The bonds mature on the dates, in amounts and
bearing interest as follows:
Maturity Date Principal
September 1 Amount
1994
1995
1996
1997
1998
1999
2000
2001
$ 2,645,000
1,070,000
1,100,000
1,140,000
1,180,000
1,230,000
1,285,000
825,000
Interest
Rate
3.00%
3.00 %
3.30 %
3.70
3.90%
4.00%
4.20 %
4.30 %
Maturity Date Principal
September 1 Amount
2002
2003
2004
2005
2006
2007
008
2015
2023
$ 855,000
905,000
940,000
980,000
1,350,000
1,410,000
1,475,000
12,670,000
33,400,000
Interest
Rate
4.40 %
4.50 %
4.60 %
4.70 %
4.80 %
5.00 %
5.00 %
5.00 %
5.00 %
Bonds maturing before September 1, 2004 are not subject to call and redemption prior to
their stated maturities. Bonds maturing on or after September 1, 2004 are subject to
redemption at the option of the Agency. The balance at June 30, 2003 amounts to
$53,130,000
2. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1996
Housing Set -Aside Tax Allocation Bonds, $37,665,000. These bonds are dated
September 1, 1996 and were issued in order (i) to repay the note issued by the Agency to
Sanwa Bank in the remaining principal amount of .$20,783,487; (0) to pay off the non-
taxable term loan to Sanwa Bank in the principal amount of $5,841,301 plus prepayment
penalties; (iii) to complete the projects for which! the loans were originated, namely
Mountainsides Monterey Village and Sycamore Springs; and (iv) to make grants to the
Southern California Housing Development Corporation and to the Northtown Housing
Development Corporation. The issue consists of $8,970,000 Serial Bonds with maturities
beginning September 1, 1997 through September 1, 2008 and $28,695,000 term bonds
maturing thereafter. Interest is payable semi-annually on March 1 and September 1 of
each year commencing March 1, 1997. The bonds mature on the dates in amounts and
bearing interest as follows:
48
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long -Term Debt Long -Term Obligations (Continued)
Maturity Date Principal Interest Maturity Date Principal Interest
September 1 Amount Rate September 1 Amount Rate
1997 $ 585,000 4.50 % 2012 $ 1,160,000 5.00 %
1998 610,000 3.90 % 2013 1,220,000 5.00 %
1999 635,000 4.12 % 2014 1,285,000 5.00 %
2000 660,000 4.25 % 2015 1,355,000 5.00 %
2001 685,000 4.40 % 2016 1,425,000 5.25 %
2002 715,000 4.60 % 2017 1,500,000 5.25 %
2003 750,000 4.70 % 2018 1,580,000 5.25 %
2004 785,000 4.75 % 2019 1,660,000 5.25 %
2005 825,000 4.90 % 2020 1,750,000 5.25 %
2006 865,000 5.00 % 2021 1,840,000 5.25 %
2007 905,000 5.10 % 2022 1,935,000 5.25 %
2008 950,000 5 25 % 2023 2,040,000 5.25 %
2009 1,050,000 5.00 % 2024 2,145,000 5.25 %
2010 1,055,000 5.00 % 2025 2,260,000 5.25 %
2011 1,105,000 5.00 % 2026 2,375,000 5.25 %
Bonds maturing on or before September 1, 2006, are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2007 are
subject, at the option of the Agency, to redemption in whole or in part, prior to their stated
maturities on any date, commencing September 1, 2006. The bonds maturing
September 1, 2011, September 1, 2016, September 1, 2021 and September 1, 2026 are
subject to mandatory redemption in part from sinking account installments on September
1, 2009 and on each September 1 thereafter up to and including September 1, 2026. The
balance at June 30, 2003 amounts to $33,775,000.
3. Rancho Cucamonga Redevelopment Agency, Rancho Development Project, 1999 Tax
Allocation Refunding Bonds, $54,945,000. These bonds are dated August 30, 1999 and
were issued in order to finance a portion of the Agency's Rancho Development Project,
to currently refund the outstanding principal balance of $47,715,000 of the Rancho
Development Project 1990 Tax Allocation Bonds and to fund redevelopment activities.
Interest is payable semi-annually on March 1 and September 1 of each year
commencing March 1, 2000. The bonds mature on the dates in amounts and bearing
interest as follows:
Maturity date Principal Interest Maturity Date Principal Interest
September 1 Amount Rate September 1 Amount Rate
2000 $ 1,880,000 4.25 % 2011 $ 2,645,000 5.00 %
2001 1,480,000 4.25 % 2012 2,785,000 5.00 %
2002 1,545,000 4.00 % 2013 2,915,000 5.00 %
2003 1,600,000 4.00 % 2014 3,065,000 5.10 %
2004 1,665,000 4.20 % 2015 3,210,000 5.25 %
2005 1,740,000 4.30 % 2016 3,385,000 5.25 %
2006 2,115,000 4.30 % 2017 3,570,000 5.25 %
2007 2,210,000 4.40 % 2018 3,755,000 5.25 %
2008 2,310,000 4.60 % 2019 3,955,000 5.25 %
2009 2,420,000 4.75 % 2020 4,165,000 525 %
2010 2,530,000 4.80 %
49
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long -Term Debt Long -Term Obligations (Continued)
The bonds maturing before September 1, 2009 are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2010 are subject
at the option of the Agency, to redemption, in whole or in part, by lot, prior to their stated
maturities on any date, commencing September 1, 2009. The bonds maturing on
September 1, 2020 are subject to mandatory redemption in part from sinking account
installments on September 1, 2015 and on each September 1 thereafter up to and
including September 1, 2020.
Tax Revenues, except as provided below, are pledged in their entirety to the payment of
principal of, and interest on and redemption premium, if any, on the bonds listed above
and are referred to in the applicable series resolutions, as "Pledged Tax Revenues".
Pledged Tax Revenues, except for the 1996 Housing Set -Aside Tax Allocation Bonds, do
not include that portion of Tax Revenues derived from the Project Area which are
required by Section 33334.2 of the Redevelopment Law to be set aside by the Agency in
a separate low and moderate income housing fund and be used for the purpose of
increasing and improving the community's supply of low and moderate income housing.
Pledged Tax Revenues also do not include that portion of tax revenues derived from the
Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency. The Agency has entered
into cooperative agreements with taxing agencies affected by the Redevelopment
Project. Such agreements have been entered into with (i) the Chino Basin Municipal
Water District, (ii) the County of San Bernardino on, behalf of the County Free Library and
the San Bernardino County Flood Control District, (iii) the Cucamonga County Water
District, (iv) the Foothill Fire Protection District, and (v) various school districts located
within the project area. Under the terms of these agreements, the Agency has agreed
that certain tax revenues attributable to those areas and which are allocated to the
Agency pursuant to Section 33670(b), shall be pledged by the Agency to make certain
cash payments or in lieu of contributions to each affected taxing agency. Such payments
are to be made from tax revenues allocated to the Agency. Pledged Tax Revenues also
do not include interest income on the various funds and accounts created by the series
resolutions. Any such investment income is available to the Agency to meet debt service
payments on the bonds but is not specifically pledged therefore.
In addition to providing for the pass-through of tax revenue to the County Free Library
and the San Bernardino County Flood Control District, the agreement between the
Agency and the County of San Bernardino also provides that tax revenues, which would
have been allocated to the County had not the Redevelopment Plan been adopted, will
be fully allocated to the Agency until fiscal year 1998-99. The agreement, however,
further provides that the Agency must use such tax revenues for the development of
certain regional facilities, as agreed to between the'County and the Agency. The Agency
anticipates satisfying this regional facilities requirement with certain previously received
bond proceeds. The balance at June 30, 2003 amounts to $50,040,000.
4. Rancho Cucamonga Redevelopment Agency, Rancho Development Project, 2001 Tax
Allocation Bonds, $74,080,000. These bonds are dated August 7, 2001 and were issued
in order to finance a portion of the Agency's Rancho Development Project and to pay
certain costs of issuance of the bonds. Interest is payable semi-annually on March 1 and
September 1 of each year commencing March 1, 2p02. The bonds mature on the dates
and amounts and bearing interest as follows:
50
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long -Term Debt Long -Term Obligations (Continued)
Maturity Date Principal Interest Maturity Date Principal Interest
September 1 Amount Rate September 1 Amount Rate
2002 $ 470,000 3.000 % 2017 $ 15,000 5.000 Yo
2003 575,000 3.000 % 2018 15,000 5.000 %
2004 595,000 3.000 % 2019 20,000 5.000 %
2005 615,000 3.100 % 2020 20,000 5.000 %
2006 10,000 5.000 % 2021 575,000 5.000 %
2007 10,000 5.000 % 2022 600,000 5.000 %
2008 10,000 5.000 % 2023 625,000 5.000 %
2009 10,000 5.000 % 2024 8,515,000 5.375 %
2010 10,000 5.000 % 2025 8,970,000 5.375 %
2011 15,000 5.000 % 2026 9,450,000 5.125 %
2012 10,000 5.000 % 2027 9,930,000 5.125 %
2013 10,000 5.000 % 2028 10,440,000 5.125 %
2014 15,000 5.000 % 2029 10,980,000 5.125 %
2015 15,000 5.000 % 2030 11,540,000 5.125 %
2016 15,000 5.000
The bonds maturing before September 1, 2011, are not subject to call and redemption
prior to their stated maturities. The bonds maturing on or after September 1, 2012 are
subject, at the option of the Agency to redemption, in whole or in part, by lot, prior to their
stated maturities on any date, commencing September 1, 2011 among maturities at the
discretion of the Agency and by lot within a maturity upon payment, from any source of
funds available, of the principal amount and accrued interest payable thereon, without
premium.
Tax Revenues, except as provided below, are pledged in their entirety to the payment of
principal of, and interest on and redemption premium, if any, on the bonds listed above
and are referred to in the applicable series resolutions as "Pledged Tax Revenues".
Pledged Tax Revenues, except for the 1996 Housing Set -Aside Tax Allocation Bonds, do
not include that portion of Tax Revenues derived from the Project Area which are
required by Section 33334.2 of the Redevelopment Law to be set aside by the Agency in
a separate low and moderate income housing fund and be used for the purpose of
increasing and improving the community's supply of low and moderate income housing.
Pledged Tax Revenues also do not include that portion of tax revenues derived from the
Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency. The Agency has entered
into cooperative agreements with taxing agencies affected by the Redevelopment
Project. Such agreements have been entered into with (i) the Chino Basin Municipal
Water District, (ii) the County of San Bernardino on behalf of the County Free Library and
the San Bernardino County Flood Control District, (Hi) the Cucamonga County Water
District, (iv) the Foothill Fire Protection District, and (v) various school districts located
within the project area. Under the terms of these agreements, the Agency has agreed
that certain tax revenues attributable to those areas and which are allocated to the
Agency pursuant to Section 33670(b), shall be pledged by the Agency to make certain
cash payments or in lieu of contributions to each affected taxing agency. Such payments
are to be made from tax revenues allocated to the Agency. Pledged Tax Revenues also
do not include interest income on various funds and accounts created by the series
resolutions. Any such investment income is available to the Agency to meet debt service
payments on the bonds, but is not specifically pledged therefore. The balance at June
30, 2003 amounts to $73,610,000.
51
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long -Term Debt Long -Term Obligations (Continued)
Developer Loans Payable
1. During fiscal year 1988-89, the Agency obtained a loan from the Federal Bureau of
Reclamation in connection with the Day Creek Water Project. The original debt
amounted to $13,400,000 and, in accordance with the terms of the agreement, annual
payments of $681,315 have been made to the County of San Bernardino (acting as lead
agency for the Federal Government). Future interest payment cannot be reasonably
estimated. The balance at June 30, 2003 amounts to $5,951,595.
2. In December of 1990, the Rancho Cucamonga Redevelopment Agency entered into a
Disposition and Development Agreement with The Price Company (Developer). In
accordance with this agreement, the Agency executed a 23 -year note in the amount of
$3,756,615. The note was issued to provide financing of certain redevelopment activities,
which included the acquisition of approximately 13 acres of land. The note bears interest
at the rate of 9% per annum. The Agency shall pay the Developer quarterly payments
amounting to 50% of taxes derived from the imposition of the Bradley Burns Uniform
Local Sales and Use Tax Law commencing with Section 7200 of the Revenue and
Taxation Code of the State of California, as amended, arising from all businesses and
activities conducted on the Price Parcel. In the event that the debt service payments are
insufficient to fully discharge the principal and interest on this note with the 23 note years,
then in such event, the unpaid balance of principal and accrued interest, if any, shall be
deemed forgiven. Therefore, accrued interest is not reported on the financial statements.
The balance at June 30, 2003 amounts to $1,664;602.
3. On November 15, 1991, the Agency executed a note in the amount of $1,500,000. The
proceeds of the note, together with a $450,000 cash deposit, were used to acquire
approximately 7.78 acres of land. The note bears interest at the rate of 9% per annum,
payable in interest only installments, on the first day of each calendar month beginning
on January 1, 1992, and continuing until December 1, 2002 at which time the entire
principal balance together with interest due thereon was paid.
4. On September 14, 1994, the Agency executed two term loans with Sanwa Bank, a non-
taxable portion of $6,394,000 and a taxable portion of $2,300,000. The proceeds of the
loans are to be used to fund the construction of the Archibald storm drain and to make
housing grants to the Southern California Housing Development Corporation. Initially, the
interest rate is variable, but may be fixed in whole or in part, at the discretion of the
Agency. Principal and interest accruing on the loans shall be payable semi-annually
beginning March 1, 1995 and semi-annually thereafter until paid. The non-taxable portion
was redeemed with bond proceeds, which were issued September 1, 1996. The final
maturity date is March 1, 2005 with respect to the taxable loans. The balance at June 30,
2003 amounts to $627,561.
5. On August 21, 1996, the Agency executed a note payable to Pacific Life Insurance
Company (subsequently assigned to Bank of New York) in the amount of $9,411,477.
The proceeds of the note were paid directly to Northtown Housing Development
Corporation for the development of the Northtown Housing project. The outstanding
principal bears interest at 8.78% compounding semi-annually from the date of the note
until paid. Interest is added to the principal on each March 15 and September 15 through
March 15, 2002 amounting to $4,210,264 in addition to principal. Payments of interest
amounting to $564,997 were made on September 15, 2002 and March 15, 2003.
Commencing on March 15, 2003, both principal and interest shall be due and payable
semi-annually on March 15 and September 15 of each year through March 2026. The
balance at June 30, 2003 amounts to $1,3621,741.
52
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long -Term Debt Long -Term Obligations (Continued)
Note Payable
The City has entered into an agreement with San Bernardino County to withdraw from
the County Library System. The City has agreed to reimburse the County for ongoing
costs associated with the withdrawal in the amount of $750,000 to be paid over ten
years. The balance at June 30, 2003 amounts to $50,000 and will be paid in fiscal year
2003-2004.
Accrued Employee Benefits
The City's policies relating to compensated absences are described in Note 'Iof the Notes
to Financial Statements. The current portion of the liability is recorded in the General Fund
and in the Fire Fund. The non-current portion is included in the non-current liabilities on
the Statements of Net Assets.
b. The following is a schedule of changes in long-term debt of the City for the fiscal year
ended June 30, 2003:
Balance
July 1, 2002 Outstanding
As Previously July 1, 2002 Outstanding Due Within
Recorded Adjustments As Adiusted Additions Repayments June 30, 2003 One Year
Bonds -
Tax Allocation Refunding
Bonds- 1994 Issue $ 53,985,000 $ - $ 53,985,000 $ - $ 855,000 $ 53,130,000 $ 905,000
Housing Set -Aside Tax
Allocation Bonds -
1996 Issue 34,490,000 - 34,490,000 - 715,000 33,775,000 750,000
Tax Allocation Refunding
Bonds- 1999 Issue 51,585,000 - 51,585,000 - 1,545,000 50,040,000 1,600,000
Tax Allocation Bonds
2001 Issue 74,080,000 - 74,080,000 - 470,000 73,610,000 575,000
Total Bonds 214,140,000 - 214,140,000 - 3,585,000 210,555,000 3,830,000
Developer Loans.
Federal Bureau
of Reclamation 6,632,910 - 6,632,910
Pnce Co 2,042,670 - 2,042,670
Feduniw 1,500,000 - 1,500,000
Sanwa Bank 899,566 - 899,566
Bank of New York 13,621,741 - 13.621.741
Total Developer
Loans 24,696,887 - 24,696,887
681,315
378,068
1,500,000
272,005
2,831,388
5,951,595
1,664,602
627,561
13,621,741
681,315
298,881
84,332
21,865,499 1,064,528
Note Payable
County Agreement 100,000 - 100,000 - 50,000 50,000 50,000
Advances from Other Funds:
Rancho Cucamonga
Redevelopment Agency 27,564,482 (27,564,482)
City 7,997,063 (7,997,063)
Total Advances 35,561,545 (35,561,545) - - - - -
Claims and Judgments Payable 322,575 322,575 - 102,589 219,986 70,000
Accrued Employee Benefits 1,858,819 - 1.858.819 690,586 525,990 2,023,415 570,000
Total Long -Term
Debt Account Group $ 276,679,826 $ (35,561,545) $ 241,118,281 $ 690,586 $ 7,094,967 $ 234,713,900 $ 5,584,528
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long -Term Debt Long -Term Obligations (Continued);
c. The following schedule illustrates the debt service requirements to maturity for bonds and
notes as of June 30, 2003:
2003 - 2004
2004 - 2005
2005 - 2006
2006 - 2007
2007 - 2008
2008 - 2013
2013-2018
2018 - 2023
2023 - 2028
2028-2033
Totals
2003 - 2004
2004 - 2005
2005-2006
2006 - 2007
2007 - 2008
2008 - 2013
2013-2018
2018 - 2023
2023 - 2028
2028 - 2033
Totals
2003-2004
2004-2005
2005 - 2006
2006-2007
2007-2008
2008 - 2013
2013-2018
2018 - 2023
2023 - 2028
2028-2033
Totals
1996 Housing Set -Aside Tax
Allocation Bonds
Prindpal Interest
$ 750,000 $
785,000
825,000
865,000
905,000
5,275,000
6,785,000
8,765,000
8,820,000
1,733,193
1,696,924
1,658,068
1,616,230
1,571,528
7,096,738
5,543,344
3,512,381
955,500
$ 33,775,000 $ 25,383,906
2001 Tax Allocation Bonds
Prindpal Interest
$ 575,000
595,000
615,000
10,000
10,000
55,000
70,000
1,230,000
37,490,000
32,960,000
$ 3,767,784
3,750,234
3,731,776
3,721,994
3,721,494
18,599,594
18,584,219
18,507,469
14,338,691
2,590,175
$ 73,610,000 $ 91,313,430
Federal Bureau of Reclamation
Prindpal Interest
$ 681,315 $
681,315
681,315
681,315
681,315
2,545,020
$ 5,951,595 $
1994 Tax Allocation
Bonds
Principal
$ 905,000
940,000
980,000
1,350,000
1,410,000
8,170,000
10,475,000
21,455,000
7,445,000
Refunding
Interest
$ , 2,789,213
, 2,747,230
• 2,702,580
2,647,150
2,579,500
71,740,250
9,398,650
15,731,413
204,738
$ 53,130,000 $ 40,540,724
Note Payable - Northtown Housing
Development Corp.
Prindpal
$ 84,332
216,056
235,442
256,567
279,589
1,822,404
2,800,486
4,303,505
3,623,360
Interest
$ 1,194,178
1,183,944
1,164,558
11 1,143,433
1,120,411
5,177,596
14,199,514
,2,696,495
576,640
$ 13,621,741 $ 18,456,769
Note Payable - County of San
Bernardino
Principal Interest
$ 50,000 $ i
$ 50,000 $
1999 Tax Allocation Refunding Bonds
Principal Interest
$ 1,600,000 $ 2,438,250
1,665,000 2,371,285
1,740,000 2,298,910
2,115,000 2,216,028
2,210,000 2,121,935
12,690,000 8,914,480
16,145,000 5,311,254
11,875,000 956,681
$ 50,040,000
Developer Loan
Principal
$ 298,881
328,680
$ 26,628,823
- Sanwa Bank
Interest
$ 53,950
24,151
$ 627,561 $
Total
Principal
$ 4,894,528
5,211,051
5,076,757
5,277,882
5,495,904
30,557,424
36,275,486
47,628,505
57,378,360
32,960,000
$ 230,755,897
78,101
Interest
11,976,568
11,773,768
11,555,892
11,344,835
11,114,868
51,528,658
43,036,981
31,404,439
16,075,569
2,590,175
$ 202,401,753
The Price Company note payable does not have a fixed amortization as debt service payments
are based on tax revenue collections.
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Other Special Obligations
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
Bonds, Senior Lien Bonds and Subordinate Lien Bonds are not reflected in the Statement on Net
Assets because these are special obligations payable solely from and secured by specific
revenue sources described in the resolutions and official statements of the respective issues.
Neither the faith and credit nor the taxing power of the City, the Redevelopment Agency, the State
of California or any political subdivision thereof, is pledged for the payment of these bonds. The
outstanding amounts at June 30, 2003 are as follows:
Outstanding
Amount at
June 30, 2003
Rancho Cucamonga-Palmdale-Porterville-Colton Housing Finance
Agency, Single Family Mortgage Revenue Bonds, Series 1986 $ 1,400,000
City of Rancho Cucamonga:
Improvement Bonds, Improvement District 85 -PD 1,835,000
Refunding Revenue Bonds Series 1999-A Senior Lien Bonds 9,365,000
Refunding Revenue Bonds Series 1999-B Subordinate Lien Bonds 5,535,000
Community Facilities District No. 2000-01 1,335,000
Community Facilities District No. 2000-02 6,765,000
Community Facilities District No. 2001-01 Series A 14,240,000
Community Facilities District No. 2001-01 Series B 935,000
Rancho Cucamonga Redevelopment Agency:
Multi -Family Housing Revenue Bond
Series 1997A 3,136,500
Series 19978 550,522
Total $ 45,097,022
IV. OTHER INFORMATION
Note 8: Pension Plan Obligations
Plan Description
The City and Fire District contribute to the California Public Employees Retirement System
(PERS), an agent multiple -employer public employee defined benefit pension plan. PERS
provides retirement and disability benefits, annual cost -of -living adjustments and death
benefits to plan members and beneficiaries. PERS acts as a common investment and
administrative agent for participating public entities within the State of California. Benefit
provisions and all other requirements are established by State statute and City ordinance.
Copies of PERS annual financial report may be obtained from their executive office: 400 P
Street, Sacramento, CA 95814.
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Pension Plan Obligations (Continued)
Funding Policy
Participants are required to contribute 8% (9% for safety employees) of their annual covered
salary. The City and Fire District make the contributions required of City and Fire District
employees on their behalf and for their account. The, City and Fire District are required to
contribute at an actuarially determined rate; the current rate as a percentage of annual
covered payroll is 1.211% for the City non -safety employees, 1.657% for Fire District non -
safety employees and 6.320% for Fire District safety employees. The contribution
requirements of plan members and the City are established and may be amended by PERS.
Annual Pension Cost (APC)
For fiscal year 2002-2003, the City's and Fire District's annual pension costs of $1,454,052
and $684,174, respectively, for PERS were equal to the City's and Fire District's required and
actual contributions. The required contributions were determined as part of the June 30, 2002
actuarial valuation using the entry age normal actuarial cost method.
A summary of principle assumptions and methods used to determine the APC is shown
below:
Valuation Date
Actuarial Cost Method
Amortization Method
Average Remaining Period
Asset Valuation Method
Actuarial Assumptions:
Investment Rate of Return
Projected Salary Increases
Inflation
Payroll Growth
Individual Salary Growth
June 30, 2002
Entry Age Actuarial Cost Method
Level Percent of Payroll
City: 22 years as of the Valuation Date
Fire' Non -Safety: 8 years as of the
Valuation Date
Fire Safety: 32 years as of the Valuation
Date
3 -Year Smoothed Market
8.25% (net of administrative expenses)
3.75% to 14.20% depending on age,
service and type of employment
3.50%
3.75%
A merit scale varying by duration of
employment coupled with an assumed
annual inflation component of 3.50% and
an annual production growth of 0.25%.
Initial unfunded liabilities are amortized over a closed period that depends on the Plan's date
of entry into CaIPERS. Subsequent plan amendments are amortized as a level percent of pay
over a closed 20 -year period. Gains and losses that occur in the operation of the plan are
amortized over a rolling period, which results in an amortization of 10% of unamortized gains
and losses each year. If the Plan's accrued liability exceeds the actuarial value of plan
assets, then the amortization payment on the total unfunded liability may not be lower than
the payment calculated over a 30 -year amortization period.
56
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Pension Plan Obligations (Continued)
Three -Year Trend Information for PERS
(Amounts in Thousands)
Annual Pension Percentage of Net Pension
Fiscal Year Cost (APC) APC Contributed Obligation
06/30/2000 $ 1,686 100% $ -
06/30/2001 $ 1,662 100% $ -
06/30/2002 $ 1,938 100% $ -
Schedule of Funding Progress for PERS
(Amounts in Thousands)
Actuarial
Accrued URAL as
Actuarial Actuarial Liability Unfunded a % of
Valuation Value of (ML) Entry ML Funded Covered Covered
Date Assets Age (UAAL) Ratio Payroll Payroll
6/30/2000
City $ 51,314 $ 34,845 $ 16,469 147.3 % $ 15,125 (108.9) %
FireMisc. 2,122 1,459 663 145.4 % 507 (130.8) %
Fire Safety 37,068 30,901 6,167 120.0 % 4,982 (123.8) %
Total $ 90,504 $ 67,205 $ 23,299 134.7 % $ 20,614 (113.0) %
6/30/2001
City $ 54,280 $ 43,904 $ 10,376 123.6 % $ 16,377 (63.4)
Fire Misc. 2,219 1,673 546 132.6 % 576 (94.8)
Fire Safety 39,054 35,832 3,222 109.0 % 5,417 (59.5) %
Total $ 95,553 $ 81,409 $ 14,144 117.4 % $22,370 (63.2) %
6/30/02
City $ 52,839 $ 49,989 $ 2,850 105.7 % $ 17,769 (16.0)
Fire Misc. 2,149 2,057 92 104.5 % 780 (11.8) %
Fire Safety 37,586 41,170 (3,584) 91.3 % 5,933 60.4 %
Total $ 92,574 $ 93,216 $ (642) 99.3 % $ 24,482 2.6 %
Note 9: PARS Supplemental Pension Benefit
Effective December 1, 2002, the City contributed to the California Public Agency Retirement
System (PARS), an agent multiple employer public employee retirement system that act as a
common investment and administrative agent for participating public entities within the State of
California.
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 9: PARS Supplemental Pension Benefit (Continued)
PARS is a defined contribution retirement plan and provide a supplemental benefit in addition to
CaIPERS. The City will make all the required contribution to fund the benefit available under the
plan. To be eligible for benefit an employee must meet all following requirement: (a) be a
miscellaneous employee of the City or a member of the City Council on or after December 1,
2002, (b) be at least 56 years of age, (c) have completed 10 or more year of full time continuous
employment with the City, (d) have terminated employmeht with the City and concurrently retire
under PERS, and (e) have applied for benefit under this plan. The monthly benefit is one -twelfth
of the following:
Benefit Service x Final Pay x PARS Benefit Factor
The City is required to contribute 3.8% of full time employee salary. For fiscal year 2002-2003, the
City contribution to PARS was $783,732. Total covered payroll was $6,799,242.
Information regarding the funding status and progress, contributions required and made, and
trend information is not available as of the date of this report. It will be disclosed in future years as
information become available.
Note 10: Post -Employment Benefits
The City and Redevelopment Agency do not provide post -employment benefits; however, medical
coverage is provided to Fire District personnel and their dependents upon retirement under the
Rancho Cucamonga Fire Protection District Memorandum of Understanding. The District
recognizes the cost of providing these benefits by recording the insurance premiums as
expenditures. The cost for 22 retirees was $192,562 for the fiscal year ended June 30, 2003.
Note 11: Fund Equity and Net Assets Restatement
Beginning fund equity has been restated as follows:
Major Governmental Funds:
CFD 2001-01
Advances from other funds, which were reported in the
General Long -Term Account Group, are, now reported
in the individual fund
Redevelopment Agency - Capital Project
Advances from other funds, which were 'reported in the
General Long -Term Account Group, are now reported
in the individual fund
$ (7,997,063)
$ (27,564,482)
The value of land held for resale was overstated
at June 30, 2002 (738,087)
$ (28,302,569)
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 11: Fund Equity and Net Assets Restatement (Continued)
Non -major Governmental Funds:
Regional Choice Transit Capital Improvement
Grant receivable was overaccrued at June 30, 2003
Non -major Enterprise Fund:
Sport Complex
To adjust fixed assets record to detail listing
$ 99,000
$ (1,997,944)
Internal Service Fund:
Vehicle Replacement
To adjust fixed assets record to detail listing $ 16,474
Data Processing Equip./Technology Replacement
To adjust fixed assets record to detail listing 26,951
$ 43,425
Net assets has been restated as follows:
Governmental Activities:
Advances from other funds at July 1, 2002 previously
recorded in the General Long -Term Debt Account Group
Capital assets balance at July 1, 2002 previously reported
in the General Fixed Assets Account Group
Long-term debt balance at July 1, 2002 previously reported
in the General Long -Term Debt Account Group
$ (35,561,545)
384,299,347
(239,259,461)
Accrued interest on long-term debt at July 1, 2002 (3,630,403)
Compensated absences at July 1, 2002 previously reported
in the General Long -Term Debt Account Group (1,858,819)
Interest on advances from other funds at July 1, 2002 19,543,256
Land held for resale overstated at July 1, 2002 (738,087)
Grant receivable over accrued at June 30, 2002 (99,000)
$ 122,695,288
Business -type Activities:
Capital assets balance at July 1, 2002 $ (1,997,944)
Note 12: Summary Disclosure of Self -Insurance Contingencies
The City is self-insured for the first $250,000 on each general liability claim and for the first
$100,000 on each workers' compensation claim. The insurance coverage in excess of the self-
insured amount is provided by the Public Agency Risk Sharing Authority of California (PARSAC)
up to a limit of $10,000,000.
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 12: Summary Disclosure of Self -Insurance Contingencies (Continued)
Claims expenditures and liabilities are reported when it is probable that a loss has occurred and
the amount of that loss can be reasonably estimated. These losses include an estimate of claims
that have been incurred but not reported. The City funds all claims payable, including those
incurred but not reported, in the yearly deposit it pays to PARSAC.
Effective June 1, 1986, the City became a member of the PARSAC, a public entity risk pool
currently operating as a common risk management andi insurance program for 36 California
cities. The City pays an annual premium to the pool forits excess general liability insurance
coverage. The agreement for information of the PARSAC provides that the pool will be self-
sustaining through member premiums.
Note 13:
The PARSAC will publish its own financial report for the year ended June 30, 2003, which can be
obtained from Public Agency Risk Sharing Authority of California, Sacramento, California.
There have been no significant changes in insurance coverage from the prior year. During the
past three fiscal years, the amount of settlements has not exceeded the amount of insurance
coverage.
The City is involved in litigation arising in the normal course of business. Although the legal
responsibility and financial impact with respect to such litigation cannot be presently ascertained,
based on information from the service agent and others involved with the administration of the
programs, the City believes that the self-insurance designation of $7,600,916 is adequate to
cover such losses.
The following is a summary of the changes in the claims liability over the past two fiscal years.
Current Year Claims
Beginning and Changes in I Claim Ending
Fiscal Year Balance Estimates Payments Balance
2001-2002 $ 38,458 $ (44,118) $ (9,539) $ 329,801
2002-2003 329,801 158,492 1 (47,436) 440,857
I
The current portion of the liability in the amount of $220,871 is reported in the General Fund and
the long-term portion in the amount of $219,986 is included in the non-current liability on the
Statement of Net Assets.
West End Communications Financing Authority
The West End Communications Financing Authority was formed by a joint exercise of powers
agreement dated February 21, 1990 and amended Febiruary 7, 1991 pursuant to the Joint
Exercise of Powers Law of the State of California. It was established for the purpose of financing
public improvements through the acquisition, construction and improvement thereof by the
Authority. Separate financial statements may be obtained from the Authority.
The Authority's membership consists of the City of Chino, the City of Ontario, the City of Rancho
Cucamonga, the City of Montclair, the City of Upland,' the Chino Valley Fire District, the
Cucamonga County Water District, Ontario International Airport and the Rancho Cucamonga Fire
Protection District. The City of Rancho Cucamonga's share of participation is 9.48%. The Board
of Directors is comprised of the Chief Executive Officer and Finance Director of each member
agency. Each Director has one vote over budgeting and financial matters, except for the
Cucamonga County Water District and Ontario International Airport, who have chosen not to
participate on the Board of Directors. The Authority is a public entity separate from the agencies,
and is not included in the financial statements of those entities. The City of Rancho Cucamonga
does not have an equity interest in the Authority.
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Notes to Financial Statements (Continued)
Note 14: Recent Legislation
During 1995, the California Supreme Court issued a decision, which reinstated California's
Proposition 62's voter -approval requirement for general taxes. As a result of this ruling, questions
have arisen regarding the ability of general law cities to continue to assess utility user and other
form of taxes, which were not approved by the voters. Also, recently the voters approved
Proposition 218 which required that certain forms of taxes to be approved by the voters. As of the
date of this report, a determination of whether future collection of this tax can continue cannot be
determined.
Note 15: Operating Lease
The City leases copier equipment under a noncancelable operating lease. Total cost for this lease
was $132,876 for the year ended June 30, 2003. The future minimum lease payments for this
lease are as follows:
Year Endina June 30.
2004
2005
Total
Note 16: Subsequent Events
Amount
$ 132,876
88.584
$ 221 460
On August 7, 2003, the City of Rancho Cucamonga issued under the Mello -Roos Community
Facility Act of 1982, Community Facility District No. 2003-01, Improvements Area No.1 Special
Tax Bonds, Series 2003 A and Community Facility District No. 2003-01, Improvement Area No. 2
Special Tax Bonds, Series 2003 B in the aggregate amount of $17,500,000 to provide funds for
the acquisition and construction of certain street improvements, storm drain, flood control, and
water and sewer improvement.
On October 21, 2003, the Grand Prix Fire broke out just on the edge of the wildland/urban
interface above Fontana. By October 24, the fire entered Rancho Cucamonga city limits. Various
City resources were deployed to fight the fire, provide shelter for evacuees and ultimately assist
with recovery efforts. Preliminary cost estimates of damage to City property totaled approximately
$80,850 for trail fencing and guard rail damage, although the final costs of repairs/replacements
have not yet been determined. The City is seeking reimbursement through the Federal
Emergency Management Agency (FEMA) for qualifying costs incurred as a result of the Grand
Prix Fire.
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CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
Special Revenue Funds account for revenues derived from specific sources which are required by law or
administrative regulation to be accounted for in a separated fund. Funds included are:
Gas Tax Fund - Established to account for the revenue and disbursement of funds used for road
construction and maintenance of the City network system. The City's share of state gasoline taxes
provided the financing.
SB325 Fund - Established to account for the revenue and disbursement of funds received by extending
the statewide sales tax of 1/4 of 1 cent to motor vehicle fuel under the Transportation Development Act.
Recreation Fund - Established to account for the wide variety of classes, special events, and activities
sponsored by the Community Services Department.
Park Development Fund - Established to account for the residential park development fees charged
subdividers upon issuance of a building permit for development of future park or recreational sites.
Beautification Fund - Established to account for fees collected to provide proper landscaping and
irrigation systems after parkway and median improvements are made.
Liahtino Districts Fund - Established to account for the costs associated with providing street lights.
Financing is provided by special assessments levied against the benefiting property owners.
Landscape Maintenance Fund - Established to account for the costs associated with providing landscape
maintenance. Financing is provided by special assessments levied against the benefiting property
owners.
Systems Development Fund - Established to account for fees charged a subdivider for the construction
and expansion of City streets and highways which provide additional capacity and safety.
Drainaae Facilities Fund - Established to account for fees charged developers for purposes of defraying
the actual or estimated costs of constructing planned drainage or sewer facilities that are in the
subdivision.
Pedestrian Grants Fund - Established to account for the revenue and disbursement of funds received for
the construction of facilities provided for the exclusive use of pedestrians and bicycles.
Federal Aid Urban Fund - Established to account for the revenue and disbursement of Federal funding for
the construction of the City roadway system.
Community Development Block Grant Fund - Established to account for grants received from the
Department of Housing and Urban Development. These revenues must be expended to accomplish one
of the following objectives: elimination of slum or blight; or benefit to low and moderate income persons
by providing loans and grants to owner -occupants and rental property owners to rehabilitate residential
properties.
Assessment Administration Fund - Established to account for the revenue and disbursement of
administration of assessment districts.
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San Sevaine/Etiwanda Drainage Fund - Established to account for Development Impact fees collected in
the San Sevaine/Etiwanda Drainage Assessment District for the construction of regional and mainline
flood control projects in that district.
SB 140 Fund - Established to account for the revenue and disbursement of State matching funds for the
construction of eligible street construction projects.
Air Quality Improvement Fund - Established to account for the revenue and disbursement of funds
received as a result of Assembly Bill 2766 which imposed an additional registration fee on motor vehicles.
These revenues are to be used to reduce air pollution from motor vehicles and for related planning,
monitoring, enforcement, and technical studies (Vehicle Code Section 9250.17 and Health and Safety
Code Chapter 7, Part 5 of Division 26, commencing with Section 44220).
South Etiwanda Drainage Fund - Established to account for monies deposited by property owners for
initial consulting costs related to a possible formation of an assessment district for master planned
drainage facilities.
Lower Etiwanda Drainaae Fund - Established to account for development impact fees collected in the
Etiwanda area south of Base Line Road for the construction of master plan storm drain projects.
Masi Commerce Center (Assessment District No. 93-1) - 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.
Measure I Fund - Established to account for the revenue and disbursement of county/local gasoline tax
funds for the construction and maintenance of eligible street projects.
Library Services Fund - Established to account for services provided by the City of Rancho Cucamonga
Library. Funding for this service is made possible through a transfer of San Bernardino County library tax
revenues to the City of Rancho Cucamonga for library purposes. Some start-up costs were incurred
during 1993/94; however, full implementation of City library services did not begin until September 1994.
Metrolink Fund - Established to account for the commuter rail project (Metrolink Station) being funded by
a combined source of State Proposition 108 (Passenger Rail & Clean Air Bond Act of 1990) and San
Bernardino County Measure I revenues allotted to the City through an agreement with San Bernardino
Associated Governments (SANBAG).
California Literacy Camoaian Grant Fund - The California Literacy Campaign Grant is administered by the
State Library of California for the purpose of promoting literacy.
Families for Literacy Proaram - Funded by the California State Library through a competitive grant
process, the Families for Literacy Program provides monies to staff programs targeting 0 through 5 year
old youngsters of illiterate parents. The emphasis on this program is to break the cycle of illiteracy by
creating "reading ready" youngsters by the time they enter the school system. The applying agencies
must have an existing Adult Literacy Program. No other matching funds are required
Maior Urban Resource Library Grant Fund — Awarded each year by the California State Library, this grant
program is funded through the Federal Library Services and Construction Act. Awarded on application to
public libraries servicing a population in excess of 100,000, the funds must be used to purchase business
reference resources.
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Used Oil Recycling Grant Fund - In 1991, the Legislature passed AB 2076, the California Oil Recovery
Enhancement Act. The act requires oil manufacturers to pay $0.04 to the California Integrated Waste
Management Board for each quart of lubricating oil sold in the State of California. These grant funds are
available to governmental agencies, based on population, for the purpose of establishing and
administering used oil collection programs. These funds must be used expressly for oil recycling
collection and educational programs.
2001 Local Law Enforcement Block Grant — A one-time Federal grant awarded by the Bureau of Justice
Assistance. The total grant award was $83,118 and had a 9% matching requirement. The funds were
used to purchase pre-emptive devices and thermal imaging cameras.
2000 Local Law Enforcement Block Grant - Established to account for a one-time federal grant awarded
by the Bureau of Justice Assistance. The total grant award was $84,172 and had an 11% matching
requirement. The funds were used to purchase radios for the County -wide network system (Motorola
MTS 2000 portable radios).
2002 Local Law Enforcement Block Grant Fund — Established to account for a federal grant awarded by
the United States Department of Justice. The total grant award was $64,121 and had a 9% matching
requirement. The funds will be used for construction of a helipad on the roof of the Public Safety Building.
COPS Prooram Grant Fund - Established to account for a grant awarded as the result of the approval of
State Assembly Bill 3229. The grant is a one-year award with no matching fund requirements.
COPS In Schools Grant- Established to account for a grant awarded by the Federal Department of
Justice to provide supplemental funding of four (4) school resource officer (SRO) deputies at local
schools. The total grant award was $500,000 and will be utilized over a three-year period.
California Law Enforcement - Established to account for a program administered by the State Controller
that is intended to provide one-time grants to local law enforcement agencies for purchase of high
technology equipment.
Adult Education Grant Fund Established to account for a $3,500 grant to the Rancho Cucamonga Public
Library from the Federal Department of Education. The funds are earmarked for adult literacy services
and are restricted to use for training and education of volunteers and staff with the 'West End Literacy
League," the joint literacy program operated by the Rancho Cucamonga Public Library, in partnership
with the Upland Public Library. This competitive grant requires no matching funds and is available, on
application, on a year-to-year basis.
Senior Outreach Grant Fund — Established to account for a grant from the San Bernardino County
Department of Aging and Adult Services. The grant requires matching funds of 10%. Funds from this
grant will provide bi-lingual services and materials to be used to market the Rancho Cucamonga Senior
Center, its programs, services and activities.
Teen After School Grant Fund Established to account for a grant provided through the San Bernardino
County Superintendent of Schools with funds provided by the State of California. The funds will allow the
City to establish an afternoon drop-in teen program for youngsters in grades six and up.
Library Services and Technologies Act - In fiscal year 1994/95, the City began providing library services
to the residents of Rancho Cucamonga. In the fall of 1994, the City opened the interim municipal library
facility with a 70,000 piece collection consisting of books, audio, video and reference materials. The
22,000 square foot facility doubled the amount of space previously available through the County system.
The City's library collection and programs are designed to meet the needs of adults, young adults and
children of Rancho Cucamonga. Funding for the library system comes from current taxes that are
collected by the County for library services. The City's library system continues to operate from these
same tax dollars and does not receive any additional funding from the City's general fund.
Traffic Congestion Relief Fund - Established to account for the revenue and disbursement of State AB
2928 funds allocated for transportation purposes.
Litter Reduction Grant Fund - Established to account for a grant from the State Department of
Conservation. This grant will fund a program that will emphasize the collection and recycling of beverage
containers at large venues, public areas, residential communities or schools.
Teen Connection Prooram Grant - Established to account for a grant provided through the San
Bernardino County Superintendent of Schools by the State of California. The funds will enable the City to
serve more youth in the community by expanding its teen services to a new level with the implementation
of the Teen Connection Program. This program places a City staff member on high school campuses to
share City program information with students; show them how they can earn scholarships to college and
participate in an apprentice program for job experience; and feature annual awards and scholarships for
those students who best exemplify community service and spirit.
Signal Coordination Grant — The Signal Coordination Grant fund is comprised of grant monies received
from the San Manuel Band of Mission Indians for traffic congestion relief projects. The monies received
represent a one-time discretionary grant of funds to various municipalities within San Bernardino County
for construction of transportation related projects.
Safe Routes to School Program Grant — The Safe Routes to School Program fund is comprised of grant
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.
COPS Universal Grant Fund - Established to account for a grant awarded by the Federal Department of
Justice to fund five (5) additional full-time officers. The total grant award is $375,000, covers a 3 -year
period and has a 25% matching requirement. The officers will be utilized in the Solution Oriented Policing
Unit which is designed to present the community policing concept to the citizens of Rancho Cucamonga.
Senior Center Grant — This grant is funded from the U.S. Department of Housing and Urban
Development, EDI -Special Project Grant. Funds from this grant are being used for Phase I, the
conceptual design process for the new Senior Center at Central Park. The design process includes: a
community needs assessment, public input in relation to the project design, development of conceptual
drawings and diagrams, development of spatial relation diagrams and development of an architectural
program.
Capital Projects Funds
Assessment District 82-1 Fund - Established to account for the receipt and disbursement of funds used in
the construction of streets, storm drainage and utility improvements within the project area. Financing
was provided by the sale of bonds under the Refunding Act of 1984 for 1915 Improvement Act Bonds.
CFD 84-1 Fund - Established to account for the receipt and disbursement of funds used in the
construction and installation of public capital drainage facilities, together with appurtenant work and
incidental expenses, to serve and provide drainage protection to property located within Community
Facilities District No. 84-1 (Day Creek Drainage System). Financing was provided by the sale of bonds
under the Mello -Roos Community Facilities Act of 1982.
Assessment District 84-2 Fund - Established to account for the receipt and disbursement of funds used in
the construction of certain public works of improvement, together with appurtenances and appurtenant
work, including acquisition where appropriate, in Special Assessment District No. 84-2 (Alta Loma
Channel Improvement). Financing was provided by sale of bonds under the Improvement Bond Act of
1915.
Assessment District 86-2 Fund - Established to account for the receipt and disbursement of funds used in
construction and acquisition of drainage improvements together with appurtenances and appurtenant
work, acquisition of real property, if necessary, and incidental expenses within the Assessment District
No. 86-2. Financing was provided by the sale of limited obligation bonds under the Improvement Bond
Act of 1915.
Regional Choice Transit Capital Improvement - The Regional Choice Transit Capital grant is a federal
grant funding source administered by the State of California and passed through to the San Bernardino
Associated Governments (SANBAG). The grant is part of the Intermodal Surface Transportation
Efficiency Act (ISTEA). Funds received by the City from SANBAG will be used to construct Phase 2 of
the Metrolink Station.
CFD 2000-01 South Etiwanda — Established to account for the receipt and disbursement of funds used in
the acquisition and construction of facilities consisting primarily of storm drain, sewer, water, landscaping,
park facilities and improvements. Financing was provided by the sale of bonds under the Mello -Roos
Community Facilities Act of 1982.
CFD 2000-02 Rancho Cucamonga Corporate Park - Established to account for the receipt and
disbursement of funds used in the acquisition and construction of facilities consisting primarily of
improvements to Milliken Avenue, Arrow Route, and Foothill Boulevard, and water and sewer
improvements to be acquired and operated by Cucamonga County Water District. Financing was
provided by the sale of bonds under the Mello -Roos Community Facilities Act of 1982.
CFD 2000-03 Rancho Summit — Established to account for monies deposited by developers for initial
consulting and administrative costs and expenses related to a proposed public financing district.
CFD 2003-01 Proiect Fund — 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 1-15 Freeway. The improvements are generally bordered on the north by future
Church Street, on the east by Interstate 15, on the south by Arrow Route and on the west by a Southern
California Edison easement from Arrow Route north to Foothill Boulevard and by future Day Creek
Boulevard from Foothill Boulevard north to future Church Street. Financing will be provided by the sale of
bonds under the Mello -Roos Community Facilities Act of 1982.
Public Library Bond Act — 2000 — This grant is from funds made available by the California Reading and
Literacy Improvement and Public Library Construction and Renovation Bond Act of 2000 for the
construction of the Victoria Gardens Library.
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THIS PAGE INTENTIONALLY LEFT BLANK
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with
fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Accrued employees benefits
Due to other funds
Deferred revenues
Advances from other funds
Deposits payable
Due to other governments
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NON -MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2003
Gas Tax
$ 2,139,651
266,482
2,133
Special Revenue Funds
SB 325
$ 105,506
130
I _
$ 2,408,266 $
$ 157,656 $
41,855
Total Liabilities 199,511
Fund Balances:
Reserved:
Reserved for encumbrances 14,140
Reserved for prepaid costs
Reserved for radio system acquisition
Reserved for vehicle and
equipment replacement 852,870
Reserved for future fire station
Reserved for land acquisition
Reserved for capital projects -
Unreserved:
Designated for employee leave payouts -
Designated for contract services
Designated for working capital
Designated for unrealized gain 14,584
Undesignated 1,327,161
Total Fund Balances 2,208,755
Total Liabilities and Fund Balances $ 2,408,266
62
105,636
1,017
719
103,900
105,636
Park
Recreation Development
$ 918,223
9,223
12
675
17,748
$ 945,881
$ 119,893
53,486
132,584
52,335
358,298
920
17,748
$ 7,843,740
12,500
8,572
$ 7,864,812
$ 127,201
2,583
300,000
429,784
605,326
2,801,000
6,215 53,462
562,700 3,975,240
587,583 7,435,028
$ 105,636 $ 945,881 $ 7,864,812
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Schedule 1
Page 2 of 12
Special Revenue Funds
Landscape
Lighting Maintenance Systems Drainage Pedestrian
Beautification Districts Districts Development Facilities Grants
$ 3,294,415 $ 2,631,880 $ 10,148,176 $ 17,128,855 $ 5,780,422 $ 7,695
1,270
25,188 107,942 -
3,775 2,609 9,928 17,265
6,742
363
$ 3,298,190 $ 2,659,677 $ 10,266,046 $ 17,147,390 $ 5,787,164 $ 8,058
$ 47,396 $ 77,954 $ 354,019 $ 192,470 $ 54,007 $
226 56,510 23,120
93,407 - 5,102
141,029 77,954 410,529 215,590 59,109
806,053 71,511 151,520 40,043
1,126,000 1,814,934 5,783,010 10,875,400 3,863,620
748,850 3,931,828 -
22,454 17,939 69,168 116,748 39,399 52
1,202,654 5,788,132 1,784,993 8,006
3,157,161 2,581,723 9,855,517 16,931,800 5,728,055 8,058
$ 3,298,190 $ 2,659,677 $ 10,266,046 $ 17,147,390 $ 5,787,164 $ 8,058
63
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NON -MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2003
Special Revenue Funds
Community San Sevainel
Federal Development Assessment Etiwanda
Aid Urban Block Grant Adminstration Drainage
Assets:
Pooled cash and investments $ 316,178 $ $ 331,282 $ 4,306,402
Receivables:
Accounts 75 -
Taxes -
Interest 353 - 254 4,177
Deferred loans 450,951 -
Grants 236,174 -
Prepaid costs 1- 77 -
Due from other funds 1- -
Restricted assets:
Cash and investments with
fiscal agents i -
Total Assets $ 316,531 $ 687,125 $ 331,688 $ 4,310,579
Liabilities and Fund Balances: I
Liabilities:
Accounts payable $ $ 10,564 $ 6,216 $ 172,819
Accrued liabilities 16,801 12,839
Accrued employees benefits 1 -
Due to other funds 218,809
Deferred revenues I - -
Advances from other funds - - -
Deposits payable I - -
Due to other governments 450,951 -
Total Liabilities 687,125 19,055 172,819
Fund Balances: I
Reserved: 1
Reserved for encumbrances 29,816 16,043
Reserved for prepaid costs I - 77
Reserved for radio system acquisition - -
Reserved for vehicle and
equipment replacement - -
Reserved for future fire station - i
Reserved for land acquisition -
Reserved for capital projects
Unreserved:
Designated for employee leave payouts - -
Designated for contract services - -
Designated for working capital -
Designated for unrealized gain 2,155 i- 2,181 29,352
Undesignated 314,376 (29,816) 294,332 4,108,408
Total Fund Balances 316,531 312,633 4,137,760
Total Liabilities and Fund Balances $ 316,531 $ 687,125 $ 331,688 $ 4,310,579
64
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Air
Quality
SB 140 improvement
Special Revenue Funds
South
Etiwanda
Drainage
Lower
Etiwanda
Drainage
$ 210,818 $ 64,717 $ 14,880 $ 1,187,503
$ 210,818
172,762
30
41,294
50
17 1,209
106,091 $ 14,897 , $ 1,188,712
Masi
Commerce
Center
$ 257,920
172
Schedule 1
Page 4 of 12
Measure 1
$ 6,369,183
248,254
6,701
172,762
257,312
515,404 $ 6,796,900
15 $ $ - $ - $ 44,174
3,742
521
172,762 536 - 47,916
1,437
36,619
38,056
210,818
50
441 101 8,094
105,064 14,796 1,180,618
105,555 14,897 1,188,712
106,091 $ 14,897 $ 1,188,712
65
4,374,701
84,420 2,330,872
2,889
1,758
426,337
515,404
515,404
43,411
6,748,984
$ 6,796,900
1
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NON -MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2003
Special Revenue Funds
California Families
Library 1 Literacy for Literacy
Services Metrolink Campaign Grant
Assets:
Pooled cash and investments $ 1,112,481 $ 40,633 $ 14,168 $ 23,418
Receivables:
Accounts - 10,000
Taxes 486,371 -
Interest 1,186 24
Deferred loans - -
Grants �J
Prepaid costs j - -
Due from other funds
Restricted assets:
Cash and investments with
fiscal agents - -
Total Assets$ 1,600,038 $ 40,657 $ 24,168 $ 23,418
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 32,909 $ - $ 11 $ -
Accrued liabilities39,742 - 1,028 343
Accrued employees benefits - -
Due to other funds -
Deferred revenues - -
Advances from other funds
Deposits payable -
Due to other governments
Total Liabilities 72,651 1,039 343
Fund Balances:
Reserved:
Reserved for encumbrances 21,478 -
Reserved for prepaid costs -
Reserved for radio system acquisition -
Reserved for vehicle and
equipment replacement - -
Reserved for future fire station
Reserved for land acquisition - -
Reserved for capital projects -
Unreserved:
Designated for employee leave payouts -
Designated for contract services - -
Designated for working capital 63,375 - -
Designated for unrealized gain 7,580 276 97 160
Undesignated 1,434,954 40,381 23,032 22,915
Total Fund Balances 1,527,387 40,657 23,129 23,075
Total Liabilities and Fund Balances $ 1,600,038 $ 40,657 $ 24,168 $ 23,418 1
66 1
Schedule 1
Page 6 of 12
Special Revenue Funds
2001 2000 2002
Major Urban Used Oil Local Law Local Law Local Law COPS
Resource Recycling Enforcement Enforcement Enforcement Program
Library Grant Grant Block Grant Block Grant Block Grant Grant
$ 3,282 $ 27,583 $ $ 1,397 $ 66,564 $ 261,292
2
55 269
23,704
$ 3,282 $ 27,583 $ $ 1,399 $ 66,619 $ 285,265
$ $ 458 $
510 - -
1,725
66,619
968 1,725 66,619
23,704
22 188 - 1,781
3,260 26,427 (1,725) 1,399 259,780
3,282 26,615 (1,725) 1,399 285,265
$ 3,282 $ 27,583 $ - $ 1,399 $ 66,619 $ 285,265
67
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with
fiscal agents
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NON -MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2003
COPS
in Schools
Grant
Special Revenue Funds
California
Law
Enforcement
Program
Adult
Education Act
Grant
$ $ 56,516 $
33,200
16,600
Total Assets $ 49,800 $
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Accrued employees benefits
Due to other funds
Deferred revenues
Advances from other funds
Deposits payable
Due to other governments
49,800
Total Liabilities 49,800
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs 16,600
Reserved for radio system acquisition -
Reserved for vehicle and
equipment replacement
Reserved for future fire station
Reserved for land acquisition
Reserved for capital projects -
Unreserved:
Designated for employee leave payouts -
Designated for contract services
Designated for working capital
Designated for unrealized gain
Undesignated (16,600)
Total Fund Balances
Total Liabilities and Fund Balances $ 49,800 $
68
92
56,608 $
Senior
Outreach
Grant
1,826 $ 3,438
1,826 $ 3,438
385 12
56,223 1,814
56,608 1,826
56,608 $ 1,826 $
25
25
23
3,390
3,413
3,438
Teen After
School Program
Grant
$
$
Special Revenue Funds
Library Teen
Services & Traffic Litter Connection
Technologies Congestion Reduction Program
Act Relief Grant Grant
$ 19,532 $ 296,048 $ 28,816 $ 430
468
99,513
19,532 $ 396,029 $ 28,816 $
133
19,399
- 19,532
$ 19,532
$
2,018
394,011
396,029
$ 396,029
69
$ 1,957 $
1,957
196
26,663
26,859
$ 28,816
Schedule 1
Page 8 of 12
Signal
Coordination
Grant
$ 110,063
122
430 $ 110,185
$
3 750
427 109,435
430 110,185
$ 430 $ 110,185
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CITY OF RANCHO CUCAMONGA'
1
COMBINING BALANCE SHEET
NON -MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2003
Special Revenue Funds '
Teen
Youth Connection Safe Routes
Services State Conservation to School
Material Grant Grant Bond Act Program '
Assets:
Pooled cash and investments $ $ 860 $ 206 $
Receivables: I IIIAccounts 42
Taxes -
Interest -
Deferred loans ,
Grants -
Prepaid costs -
Due from other funds '
Restricted assets:
Cash and investments with
fiscal agents
Total Assets $ 42 $ , 860 $ 206 $
1
1
Liabilities and Fund Balances:
Liabilities: I '
Accounts payable $ - $ - $ $ -
Accrued liabilities -
Accrued employees benefits - 1 -
Due to other funds 42 49,778 '
Deferred revenues - -
Advances from other funds -
Deposits payable - - ,
Due to other governments -
Total Liabilities 42 I 49,778
Fund Balances: ,
Reserved:
Reserved for encumbrances -
Reserved for prepaid costs - '
Reserved for radio system acquisition - - -
Reserved for vehicle and
equipment replacement -
Reserved for future fire station - - -
Reserved for land acquisition -
Reserved for capital projects -
Unreserved:
Designated for employee leave payouts - - - ,
Designated for contract services
Designated for working capital
Designated for unrealized gain 6
Undesignated 854 206 (49,778) 1
Total Fund Balances 860 206 (49,778)
Total Liabilities and Fund Balances - $ 42 $ 860 $ 206 $ -
70 ,
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Schedule 1
Page 10 of 12
Special Revenue Funds Capital Projects Funds
COPS Assessment Assessment Assessment
Universal Senior Center District CFD District District
Grant Grant 82-1 84-1 84-2 86-2
$ $ $ 166,279 $ 832,562 $ 7,364 $ 11,754
25 1,419
50,000
25 55
$ 50,000 $ 166,304 $ 833,981 $ 7,389 $
$ - $ - $ 1,411 $ $
50,000 - -
50,000 - - -
3,864
100,000 - 1,411 3,864
53,106
1,133 5,675
(50,000) 165,171 773,789
(50,000)
$ 50,000 $
166,304 832,570
166,304 $ 833,981
71
11,809
3,525 11,809
3,525 11,809
7,389 $ 11,809
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NON -MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2003
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with
fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Accrued employees benefits
Due to other funds
Deferred revenues
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for radio system acquisition
Reserved for vehicle and
equipment replacement
Reserved for future fire station
Reserved for land acquisition
Reserved for capital projects
Unreserved:
Designated for employee leave payouts
Designated for contract services
Designated for working capital
Designated for unrealized gain
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Regional
Choice Transit
Capital
Improvement
Capital Projects Funds
CFD 2000-02
Rancho
Cucamonga
Corporate Park
CFD 2000-01
South
Etiwanda
$ $
1,791,843
$ 1,791,843 $
$ 3,071 $
2,102,488
1,791,843
3,897,402
CFD 2000-03
Rancho
Summit
1
303,950 500,134
303,950 $ 500,134 $
(2,105,559) 303,950
(2,105,559) 303,950
$ 1,791,843 $ 303,950
72
22,672
22,672
477,462
477,462
500,134
11,745
11,745
Schedule 1
Page 12 of 12
Capital Projects Funds
CFD Total
2003-01 Public Library Governmental
Project Fund Bond Act -2000 Funds
$ 88,049 $ $ 66,232,007
547,846
619,513
47 68,531
450,951
482,671 2,735,058
58,179
172,762
1,061,396
$ 88,096 $ 482,671 $ 71,946,243
$ 81,830 $ $ 1,486,056
243,306
482,671 3,295,076
482,671 2,489,642
300,000
56,199
450,951
81,830 965,342 8,321,230
6,185,674
58,179
852,870
28,679,256
2,889
4,744,053
600 450,708
5,666 (482,671) 22,651,384
6,266 (482,671) 63,625,013
$ 88,096 $ 482,671 $ 71,946,243
73
Revenues:
Taxes
Intergovernmental
Charges for services
Use of money and property
Developer fees
Contributions
Miscellaneous
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2003
Special Revenue Funds
Gas Tax SB 325 Recreation
2,773,306
54,972
Total Revenues 2,828,278
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
2,410,498
3,259
3,259
181,043
1,872,513
20,368
963
2,074,887
Park
Development
262,974
1,494,047
12,500
1,769,521
262,238
2,082,667 -
708,095 30,563 51,798 993,893
3,118,593 130,563 2,134,465 1,256,131
(290,315) (27,304) (59,578) 513,390
Net Change in Fund Balances $ (290,315) $ (27,304)
Fund Balance:
Beginning of Fiscal Year, as originally reported
Restatements
Beginning of Fiscal Year, as restated
Net Change in Fund Balances
End of Fiscal Year
$ 2,499,070 $ 132,940
_
2,499,070 132,940
(290,315) (27,304)
$ 2,208,755 $ 105,636
74
$ (59,578)
$ 647,161
647,161
(59,578)
$ 587,583
$ 513,390
$ 6,921,638
6,921,638
513,390
$ 7,435,028
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1
1
1
1
1
1
1
1
1
Lighting
Beautification Districts
$
112,654
781,521
Special Revenue Funds
Landscape
Maintenance Systems
Districts Development
$ 1,501,819 $ 6,358,347 $
90
80,241
28,326
894,175 1,610,386
1,320,976
306,779 544,307
4,362,262
5,585
6,670,801 4,906,569
$
Drainage
Facilities
187,841
1,330,007
1,517,848
288,071 - 1,190,537 166,171
6,264,445
685,900 22,051 928,750 2,485,310
973,971 1,320,976 6,286,496 2,119,287 2,651,481
(79,796) 289,410 384,305 2,787,282 (1,133,633)
$ (79,796) $ 289,410 $ 384,305
Schedule 2
Page 2 of 12
$
$ 2,787,282 $(1,133,633) $
Pedestrian
Grants
52
52
52
52
$ 3,236,957 $ 2,292,313 $ 9,471,212 $14,144,518 $ 6,861,688 $ 8,006
3,236,957
(79,796)
$ 3,157,161
2,292,313
289,410
$ 2,581,723
9,471,212
384,305
$ 9,855,517
75
14,144,518
2,787,282
$16,931,800
6,861,688
(1,133,633)
$ 5,728,055 $
8,006
52
8,058
Revenues:
Taxes
Intergovernmental
Charges for services
Use of money and property
Developer fees
Contributions
Miscellaneous
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2003
Special Revenue Funds
Community
Federal Development Assessment
Aid Urban Block Grant Adminstration
$ $ - $
799,700
10,561
Total Revenues 10,561
Expenditures:
Current:
General government
Public safety
Public safety
Engineering and public works 2,650
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Total Expenditures 2,650
Excess (Deficiency) of Revenues
Over (Under) Expenditures 7,911
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances $ 7,911
Fund Balance:
Beginning of Fiscal Year, as originally reported $ 308,620
Restatements
Beginning of Fiscal Year, as restated 308,620
Net Change in Fund Balances 7,911
End of Fiscal Year $ 316,531
76
24,233
823,933
277,444
i -
464,005
741,449
82,484
7,979
587,841
595,820
510,032
6,265
516,297
79,523
$ '82,484 $ 79,523
$ (82,484) $ 233,110
(82,484) 233,110
!82,484 79,523
$ - $ 312,633
San Sevainel
Etiwanda
Drainage
134,346
823,186
957,532
30,000
178,127
208,127
749,405
$ 749,405
$ 3,388,355
3,388,355
749,405
$ 4,137,760
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Schedule 2
Page 4 of 12
Special Revenue Funds
Air South Lower Masi
Quality Etiwanda Etiwanda Commerce
SB 140 Improvement Drainage Drainage Center Measure
$ $ _ $ $ - $ 250,551 $ -
158,255 - - 1,663,547
(1,136) 1,159 496 44,948 4,842 208,638
689,551
(1,136) 159,414 496 734,499 255,393 1,872,185
114,066 235,586
521,025
173,660
883,577
114,066 521,025 235,586 1,057,237
(1,136) 45,348 496 213,474 19,807 814,948
(1,136) $ 45,348 $ 496 $ 213,474 $ 19,807 $ 814,948
39,192 $ 60,207 $ 14,401 $ 975,238 $ 495,597 $ 5,934,036
39,192 60,207 14,401 975,238 495,597 5,934,036
(1,136) 45,348 496 213,474 19,807 814,948
38,056 $ 105,555 $ 14,897 $ 1,188,712 $ 515,404 $ 6,748,984
77
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2003
Revenues:
Taxes
Intergovernmental
Charges for services
Use of money and property
Developer fees
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balance:
Beginning of Fiscal Year, as originally reported
Restatements
Beginning of Fiscal Year, as restated
Net Change in Fund Balances
End of Fiscal Year
Library
Services
$ 1,376,651 $
20,000
253,790
36,901
238,463
92,636
2,018,441
1,707,503
182,608
50,000
1,940,111
78,330
88,620
(48,890)
39,730
$ 118,060 $
Special Revenue Funds
California
Literacy
Metrolink Campaign
603
11,600
17
10,000
603 21,617
35,294
35,294
603 (13,677)
35,020
603
$ 1,409,327 $ '40,054
1,409,327
118,060
$ 1,527,387
78
40,054
' 603
$ !40,657
Families
for Literacy
Grant
27,020
(30)
26,990
17,974
17,974
9,016
13,870
35,020 13,870
$ 21,343 $ 22,886
$ 1,786
1,786
21,343
$ 23,129
$ 189
189
22,886
$ 23,075
Major Urban
Resource
Library Grant
$
(18)
(18)
(18)
Used Oil
Recycling
Grant
$
69,934
186
70,120
43,571
43,571
26,549
Special Revenue Funds
2001 2000
Local Law Local Law
Enforcement Enforcement
Block Grant Block Grant
$
$ (18) $ 26,549 $
$
5,422
(101) (85)
(101) 5,337
2,728
- 2,728
(101) 2,609
(101) $ 2,609
2002
Local Law
Enforcement
Block Grant
$
$
$ 3,300 $ 66 $ (1,624) $ (1,210) $
3,300 66 (1,624) (1,210)
(18) 26,549 (101) 2,609
$ 3,282 $ 26,615 $ (1,725) $ 1,399 $
79
Schedule 2
Page 6 of 12
$
COPS
Program
Grant
272,323
7,354
279,677
284,450
284,450
(4,773)
$ (4,773)
- $ 290,038
290,038
(4,773)
- $ 285,265
Revenues:
Taxes
Intergovernmental
Charges for services
Use of money and property
Developer fees
Contributions
Miscellaneous
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2003
COPS
in Schools
Grant
Special Revenue Funds
California
Law
Enforcement
Program
Adult
Education Act
Grant
$ $ ' - $
107,900
Total Revenues 107,900
Expenditures:
Current:
General government
Public safety 107,900
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Total Expenditures 107,900
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances $
Fund Balance:
Beginning of Fiscal Year, as originally reported $
Restatements
Beginning of Fiscal Year, as restated
Net Change in Fund Balances
Fund Balances, End of Year $
80
37,711 1,806
2,209 (10)
L, 39,920 1,796
10,832
67,466
78,298
(38,378)
1,796
- $ (38,378) $ 1,796 $
$ 94,986 $ 30
94,986 30
(38,378) 1,796
$ ;56,608 $ 1,826
Senior
Outreach
Grant
4,373
(3)
4,370
990
990
3,380
3,380
$ 33
33
3,380
$ 3,413
1
1
1
1
1
1
1
1
Schedule 2
Page 8 of 12
Special Revenue Funds
Library Teen
Teen After Services & Traffic Litter Connection Signal
School Program Technologies Congestion Reduction Program Coordination
Grant Act Relief Grant Grant Grant
$ $ - $ - $ - $ $
12,694 360,253 59,576 103,365
(170) (23) 13,457 (194) (73) 3,696
(170) 12,671 373,710 59,382 (73) 107,061
32,981
342,853
342,853 32,981
(170) 12,671 30,857 26,401 (73) 107,061
$ (170) $ 12,671 $ 30,857 $ 26,401 $ (73) $ 107,061
$ 170 $ 6,861 $ 365,172 $ 458 $ 503 $ 3,124
170 6,861 365,172 458 503 3,124
(170) 12,671 30,857 26,401 (73) 107,061
$ - $ 19,532 $ 396,029 $ 26,859 $ 430 $ 110,185
81
Revenues:
Taxes $ $ $ $ ,
Intergovernmental 29,031
Charges for services 192
Use of money and property - 6 14
Developer fees
Contributions
Miscellaneous
Total Revenues 29,037 206
1
Expenditures:
Current:
General government -
Public safety ; _
Public safety - fire protection ; - ,
Engineering and public works -
Community development -
Community services ?8,177 -
Capital outlay - 49,778 ,
Debt service:
Principal retirement -
Total Expenditures - 28,177 - 49,778 '
Excess (Deficiency) of Revenues
Over (Under) Expenditures 860 206 (49,778)
Other Financing Sources (Uses):
1
Transfers in -
Transfers out - '
Total Other Financing Sources
(Uses) - -
Net Change in Fund Balances $ $ 860 $ 206 $ (49,778) '
Fund Balance: '
Beginning of Fiscal Year, as originally reported $ $ $ $
Restatements
Beginning of Fiscal Year, as restated - -
1
Net Change in Fund Balances 860 206 (49,778)
Fund Balances, End of Year $ $ 860 $ 206 $ (49,778) ,
1
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND' BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2003
Special Revenue Funds
Teen 1
Youth Connection Safe Routes
Services State Conservation to School
Material Grant Grant Bond Act Program
82 1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Schedule 2
Page 10 of 12
Special Revenue Funds Capital Projects Funds
COPS Assessment Assessment Assessment
Universal Senior Center District CFD District District
Grant Grant 82-1 84-1 84-2 86-2
100,000
1,932 37,614 (1,413) (4,350)
155,210
3,420 860
100,000 157,142 37,614 2,007 (3,490)
100,000
50,000
564,157
22,624 41,679
100,000 50,000 564,157 22,624 41,679
(50,000) 157,142 (526,543) (20,617) (45,169)
$ - $ (50,000) $ 157,142 $ (526,543) $ (20,617) $ (45,169)
$ $ $ 9,162 $ 1,359,113 $ 24,142 $ 56,978
9,162 1,359,113 24,142 56,978
(50,000) 157,142 (526,543) (20,617) (45,169)
$ - $ (50,000) $ 166,304 $ 832,570 $ 3,525 $ 11,809
83
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2003
Revenues:
Taxes
Intergovernmental
Charges for services
Use of money and property
Developer fees
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balance:
Beginning of Fiscal Year, as originally reported
Restatements
Beginning of Fiscal Year, as restated
Net Change in Fund Balances
Fund Balances, End of Year
Regional
Choice Transit
Capital
Improvement
40,871
40,871
3,071
3,071
37,800
Capital Projects Funds
CFD 2000-02
CFD 2000-01 Rancho
South Cucamonga
Etiwanda Corporate Park
3,459
CFD 2000-03
Rancho
Summit
$ $
4,856
3,459 4,856
514,901
514,901
' 3,459 (510,045)
$ 37,800 $ I 3,459 $ (510,045) $
$ (2,044,359)
(99,000)
(2,143,359)
37,800
$ (2,105,559)
84
$ '300,491 $ 987,507
300,491
3,459
$ 303,950
987,507
(510,045)
$ 477,462
$ (11,745)
(11,745)
$ (11,745)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Capital Projects Funds
CFD
2003-01 Public Library
Project Fund Bond Act - 2000
$ $
2,366
3,900
6,266
482,671
482,671
6,266 (482,671)
$ 6,266 $ (482,671)
$ $
6,266 (482,671)
$ 6,266 $ (482,671)
85
Schedule 2
Page 12 of 12
Total
Governmental
Funds
$ 9,487,368
6,798,949
2,126,495
2,093,480
9,508,900
248,463
928,019
31,191,674
2,180,660
505,910
4,887,433
6,804,127
4,438,257
9,166,221
50,000
28,032,608
3,159,066
137,510
(48,890)
88,620
$ 3,247,686
$ 60,476,327
(99,000)
60,377,327
3,247,686
$ 63,625,013
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE
GAS TAX
YEAR ENDED JUNE 30, 2003 I
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget
Original
$ 2,499,070
2,289,200
83,100
4,871,370
2,823,950
507,000
3,330,950
$ 1,540,420
86
Amounts
Final
$ 2,499,070
2,289,200
35,440
4,823,710
3,149,300
825,780
3,975,080
$ 848,630
0
Actual
Amounts
$ 2,499,070
2,773,306
54,972
5,327,348
2,410,498
708,095
3,118,593
$ 2,208,755
Schedule 3 - a
Variance with
Final Budget
Positive
(Negative)
484,106
19,532
503,638
738,802
117,685
856,487
$ 1,360,125
CITY OF RANCHO CUCAMONGA Schedule 3 - b
BUDGETARY COMPARISON SCHEDULE
SB 325
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 132,940 $ 132,940 $ 132,940 $
Resources (Inflows):
Use of money and property 9,690 2,180 3,259 1,079
Amounts Available for Appropriation 142,630 135,120 136,199 1,079
Charges to Appropriation (Outflow):
Capital outlay 31,590 30,563 1,027
Total Charges to Appropriations 31,590 30,563 1,027
Budgetary Fund Balance, June 30
$ 142,630 $ 103,530 $ 105,636 $ 2,106
87
CITY OF RANCHO CUCAMONGA Schedule 3 - c
BUDGETARY COMPARISON SCHEDULES
RECREATION
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Charges for services
Use of money and property
Other
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Community services
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 647,161 $ 647,161
385,820
1,759,500
20,920
2,813,401
2,213,730
38,500
2,252,230
$ 561,171
88
385,330
1,790,800
20,920
5,300
2,849,511
2,224,789
56,150
2,280,939
$ 568,572
Actual
Amounts
$ 647,161
181,043
1,872,513
20,368
963
2,722,048
2,082,667
51,798
2,134,465
$ 587,583
Variance with
Final Budget
Positive
(Negative)
(204,287)
81,713
(552)
(4,337)
(127,463)
142,122
4,352
146,474
$ 19,011
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property 217,330
Developer fees 1,044,300
Other
Amounts Available for Appropriation 8,183,268
Charges to Appropriation (Outflow):
Community development 243,710
Capital outlay 5,173,300
Total Charges to Appropriations 5,417,010
CITY OF RANCHO CUCAMONGA Schedule 3 - d
BUDGETARY COMPARISON SCHEDULE
PARK DEVELOPMENT
YEAR ENDED JUNE 30, 2003
Budget Amounts
Original Final
$ 6,921,638 $ 6,921,638
Budgetary Fund Balance, June 30 $ 2,766,258
89
145,480
1,095,460
12,500
8,175,078
709,870
1,234,800
1,944,670
Actual
Amounts
6,921,638
262,974
1,494,047
12,500
8,691,159
262,238
993,893
1,256,131
$ 6,230,408 $ 7,435,028
Variance with
Final Budget
Positive
(Negative)
$
117,494
398,587
516,081
447,632
240,907
688,539
$ 1,204,620
CITY OF RANCHO CUCAMONGA Schedule 3 - e 1
BUDGETARY COMPARISON SCHEDULE
BEAUTIFICATION
YEAR ENDED JUNE 30, 2003
Budget Amounts ,
Original Final
Budgetary Fund Balance, July 1 $ 3,236,957
Resources (Inflows):
Use of money and property 115,540
Developer fees 603,400
Amounts Available for Appropriation 3,955,897
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
238,970
1,536,000
1,929,970
$ 2,025,927
90
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 3,236,957 $ 3,236,957 $
66,110 112,654
546,220 781,521
4,357,477 4,131,132
46,544
235,301
(226,345)
957,780 288,071 669,709
1,215,820 685,900 529,920
2,173,600 973,971 1,199,629
I
$ 2,183,877 $ 3,157,161 $ 973,284
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
LIGHTING DISTRICTS
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Use of money and property
Developer fees
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 2,292,313 $ 2,292,313
1,413,750
90,020
29,420
3,825,503
1,449,190
95,760
15,940
3,853,203
1,471,250 1,489,280
1,471,250 1,489,280
$ 2,354,253 $ 2,363,923
91
Actual
Amounts
Schedule 3 - f
Variance with
Final Budget
Positive
(Negative)
$ 2,292,313 $
1,501,819 52,629
80,241 (15,519)
28,326 12,386
3,902,699 49,496
1,320,976 168,304
1,320,976 168,304
$ 2,581,723 $ 217,800
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
LANDSCAPE MAINTENANCE DISTRICTS
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Intergovernmental
Use of money and property
Other
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Community development
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts Actual
Original Final Amounts
$ 9,471,212 $ 9,471,212 $ 9,471,212
6,094,930 6,103,290 6,358,347
90
356,940 359,440 306,779
' 650 5,585
15,923,082 15,934,592 16,142,013
7,299,330 7,306,870 6,264,445
46,950 57,570 22,051
7,346,280 7,364,440 6,286,496
$ 8,576,802 $ 8,570,152 $ 9,855,517
92
Schedule 3 - g
Variance with
Final Budget
Positive
(Negative)
255,057
90
(52,661)
4,935
207,421
1,042,425
35,519
1,077,944
$ 1,285,365
CITY OF RANCHO CUCAMONGA Schedule 3 - h
BUDGETARY COMPARISON SCHEDULE
SYSTEMS DEVELOPMENT
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer fees
Amounts Available for Appropriation
Charges to appropriation (outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 14,144,518 $ 14,144,518
353,190
1,831,400
16,329,108
1,229,790
11,573,900
12,803,690
$ 3,525,418
93
288,000
2,977,220
17,409,738
1,224,230
2,574,400
3,798,630
$ 13,611,108
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 14,144,518 $
544,307
4,362,262
19,051,087
256,307
1,385,042
1,641,349
1,190,537 33,693
928,750 1,645,650
2,119,287 1,679,343
$ 16,931,800 $ 3,320,692
CITY OF RANCHO CUCAMONGA Schedule 3 -
BUDGETARY COMPARISON SCHEDULE
DRAINAGE FACILITIES
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Developer fees
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 6,861,688 6,861,688
4,100,000
132,130
1,094,950
12,188,768
1,200,000
135,330
809,800
9,006,818
188,010
5,431,450
5,619,460
$ 3,387,358
94
188,010
6,013,030
6,201,040
$ 5,987,728
Actual
Amounts
$ 6,861,688
187,841
1,330,007
8,379,536
166,171
2,485,310
2,651,481
$ 5,728,055
Variance with
Final Budget
Positive
(Negative)
(4,100,000)
55,711
235,057
(3,809,232)
21,839
3,527,720
3,549,559
$ (259,673)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - j
BUDGET COMPARISON SCHEDULE
PEDESTRIAN GRANTS
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 8,006 $ 8,006 $ 8,006 $ -
Resources (Inflows):
Intergovernmental 37,000
Use of money and property - 52 52
Amounts Available for Appropriation 45,006 8,006 8,058 52
Charges to Appropriation (Outflow):
Capital outlay 4,000 - -
Total Charges to Appropriations 4,000
Budgetary Fund Balance, June 30 $ 41,006 $ 8,006 $ 8,058 $ 52
95
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
FEDERAL AID URBAN
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 308,620 $ 308,620
308,620 308,620
2,650
2,650
$ 305,970
2,650
2,000
4,650
$ 303,970
96
Actual
Amounts
$ 308,620
10,561
319,181
2,650
2,650
Schedule 3 - k
Variance with
Final Budget
Positive
(Negative)
$ -
10,561
10,561
$ 316,531 $ 10,561
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - I
BUDGETARY COMPARISON SCHEDULE
COMMUNITY DEVELOPMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Other
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Community development
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ (82,484)
1,542,290
1,459,806
366,540
1,175,750
1,542,290
$ (82,484)
97
$ (82,484)
1,542,290
1,459,806
915,740
915,740
Actual
Amounts
$ (82,484)
$ 544,066 $
799,700
24,233
741,449
277,444
464,005
741,449
Variance with
Final Budget
Positive
(Negative)
(742,590)
24,233
(718,357)
(277,444)
451,735
174,291
- $ (544,066)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
ASSESSMENT ADMINISTRATION ,
YEAR ENDED JUNE 30, 2003 ,
Budget Amounts '
Original Final
Budgetary Fund Balance, July 1 $ 233,110 $
Resources (Inflows):
Use of money and property 9,330
Other 583,700
Amounts Available for Appropriation, 826,140
Charges to Appropriation ppropriation (Outflow):
General government 605,560
Capital outlay
Total Charges to Appropriations 605,560
Budgetary Fund Balance, June 30 $ 220,580
98
233,110
9,330
587,710
830,150
1
601,850
6,280
608,130
$ 222,020
Actual
Amounts
$ 233,110
Schedule 3 - m
Variance with
Final Budget
Positive
(Negative)
7,979 (1,351)
587,841 131
828,930 (1,220)
510,032 91,818
6,265 15
516,297 91,833
$ 312,633
$ 90,613
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - n
BUDGETARY COMPARISON SCHEDULE
SAN SEVAINE/ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer fees
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 3,388,355 $ 3,388,355
122,400
132,400
3,643,155
64,990
342,850
3,796,195
30,000 30,000
7,000 182,000
37,000 212,000
Actual
Amounts
$ 3,388,355
134,346
823,186
4,345,887
30,000
178,127
208,127
$ 3,606,155 $ 3,584,195 $ 4,137,760
99
Variance with
Final Budget
Positive
(Negative)
69,356
480,336
549,692
3,873
3,873
$ 553,565
CITY OF RANCHO CUCAMONGA Schedule 3 - o
BUDGETARY COMPARISON SCHEDULE
AIR QUALITY IMPROVEMENT ,
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts ' Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 60,207 $ 60,207 $ 60,207 $
Resources (Inflows):
Intergovernmental 135,980 153,570 158,255 4,685
Use of money and property 2,620 ' 800 1,159 359
Amounts Available for Appropriation 198,807 214,577 219,621 5,044
Charges to Appropriation (Outflow):
General government: 117,750 120,970 114,066 6,904
Capital outlay 35,000 i -
Total Charges to Appropriations 152,750 120,970 114,066 6,904
Budgetary Fund Balance, June 30 $ 46,057 $ 93,607 $ 105,555 $ 11,948
100
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - p
BUDGETARY COMPARISON SCHEDULE
SOUTH ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriation
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 14,401 $ 14,401 $ 14,401 $
700 280 496 216
15,101 14,681 14,897 216
Budgetary Fund Balance, June 30 $ 15,101 $ 14,681 $ 14,897 $ 216
101
CITY OF RANCHO CUCAMONGA Schedule 3 - q
BUDGETARY COMPARSON SCHEDULE
LOWER ETIWANDA DRAINAGE ;
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 975,238 $ 975,238 $ 975,238 $ -
Resources (Inflows):
Use of money and property 24,630 19,910 44,948 25,038
Developer fees 675,320 689,551 14,231
Amounts Available for Appropriation. 999,868 1,670,468 1,709,737 39,269
Charges to Appropriation (Outflow):
Capital outlay 521,030 521,025 5
Total Charges to Appropriations - 521,030 521,025 5
Budgetary Fund Balance, June 30 $ 999,868 $ 1,149,438 $ 1,188,712 $ 39,274
102
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - r
BUDGETARY COMPARISON SCHEDULE
MASI COMMERCE CENTER
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government:
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 495,597 $ 495,597
239,320
5,320
740,237
246,820
246,820
$ 493,417
103
250,550
8,500
754,647
237,090
237,090
$ 517,557
Actual
Amounts
$ 495,597
250,551
4,842
750,990
235,586
235,586
$ 515,404
Variance with
Final Budget
Positive
(Negative)
1
(3,658)
(3,657)
1,504
1,504
$ (2,153)
CITY OF RANCHO CUCAMONGA Schedule 3 - s
BUDGETARY COMPARISON SCHEDULE
MEASUREI
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary fund balance, June 30
Budget Amounts
Original Final
$ 5,934,036 $ 5,934,036
1,155,800
196,950
7,286,786
138,620
3,981,000
4,119,620
$ 3,167,166
104
1,155,800
113,370
7,203,206
138,620
7,030,870
7,169,490
Actual
Amounts
$ 5,934,036
1,663,547
208,638
7,806,221
173,660
883,577
1,057,237
$ 33,716 $ 6,748,984
Variance with
Final Budget
Positive
(Negative)
507,747
95,268
603,015
(35,040)
6,147,293
6,112,253
$ 6,715,268
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - t
BUDGETARY COMPARISON SCHEDULE
LIBRARY SERVICES
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Intergovernmental
Charges for services
Use of money and property
Contributions
Other
Transfers from other funds
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Community services
Capital outlay
Debt Service:
Principal
Transfers to other funds
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 1,409,327 $ 1,409,327
1,269,070 1,376,610
101,000
33,990
190,000
89,000
88,620
3,181,007
102,500
13,000
223,470
80,000
88,620
3,293,527
1,789,870 1,791,110
2,920 202,920
50,000
48,890
1,891,680
50,000
48,890
2,092,920
Actual
Amounts
$ 1,409,327
1,376,651
20,000
253,790
36,901
238,463
92,636
88,620
3,516,388
1,707,503
182,608
50,000
48,890
1,989,001
Variance with
Final Budget
Positive
(Negative)
41
20,000
151,290
23,901
14,993
12,636
222,861
83,607
20,312
103,919
$ 1,289,327 $ 1,200,607 $ 1,527,387 $ 326,780
105
CITY OF RANCHO CUCAMONGA Schedule 3 - u
BUDGETARY COMPARISON SCHEDULE
METROLINK
YEAR ENDED JUNE 30, 2003
Budget Amounts ' Actual
Original Final Amounts
Budgetary Fund Balance, July 1 $ 40,054 $ 40,054 $ 40,054
Resources (Inflows):
Use of money and property 930 ' 930 603
Amounts Available for Appropriation 40,984 40,984 40,657
Budgetary Fund Balance, June 30 $ 40,984 $ 40,984 $ 40,657
106
1
1
1
Variance with
Final Budget
Positive
(Negative)
(327) '
(327)
$ (327)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - v
BUDGETARY COMPARISON SCHEDULE
CALIFORNIA LITERACY CAMPAIGN
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,786 $ 1,786 $ 1,786 $
Resources (Inflows):
Intergovernmental 7,750 7,750 11,600 3,850
Use of money and property - 17 17
Contribution 10,000 10,000 10,000
Transfers from other funds 35,020 35,020 35,020
Amounts Available for Appropriation 54,556 54,556 58,423 3,867
Charges to Appropriation (Outflow):
Community services 53,490 45,857 35,294 10,563
Total Charges to Appropriations 53,490 45,857 35,294 10,563
Budgetary Fund Balance, June 30 $ 1,066 $ 8,699 $ 23,129 $ 14,430
107
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
FAMILIES FOR LITERACY GRANT '
YEAR ENDED JUNE 30, 2003
Budget Amounts Actual
Original Final Amounts
Budgetary Fund Balance, July 1 $ 189 $ 189 $ 189
Resources (Inflows):
Intergovernmental 13,000 13,000 27,020 14,020
Use of money and property - (30) (30)
Transfers from other funds 13,870 13,870 13,870 -
Amounts Available for Appropriation' 27,059 27,059 41,049 13,990
Charges to Appropriation (Outflow):
Community services i 26,520 26,020 17,974 8,046
Total Charges to Appropriations 26,520 26,020 17,974 8,046
1
Schedule 3 - w 1
Variance with
Final Budget
Positive
(Negative) ,
1
1
i
1
1
Budgetary Fund Balance, June 30 $ 539 $ 1,039 $ 23,075 $ 22,036
108
CITY OF RANCHO CUCAMONGA Schedule 3 - x
BUDGETARY COMPARISON SCHEDULE
USED OIL RECYCLING GRANT
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 66 $ 66 $ 66 $
Resources (Inflows):
Intergovernmental 54,300 69,930 69,934 4
Use of money and property - 186 186
Amounts Available for Appropriation 54,366 69,996 70,186 190
Charges to Appropriation (Outflow):
Engineering and public works 57,360 57,360 43,571 13,789
Total Charges to Appropriations 57,360 57,360 43,571 13,789
Budgetary Fund Balance, June 30 $ (2,994) $ 12,636 $ 26,615 $ 13,979
109
CITY, OF RANCHO CUCAMONGA Schedule 3 - y
BUDGETARY COMPARISON SCHEDULE
2001 LOCAL LAW ENFORCEMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (1,624) $ (1,624) $ (1,624) $ -
Resources (Inflows):
Use of money and property 2,160 (101) (101)
Amounts Available for Appropriation. 536 (1,624) (1,725) (101)
Budgetary Fund Balance, June 30 $ 536 $ (1,624) $ (1,725) $ (101)
110
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - z
BUDGETARY COMPARISON SCHEDULE
2000 LOCAL LAW ENFORCEMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (1210) $ (1,210) $ (1,210) $
5,422 5,422
2,320 2,320 (85) (2,405)
1,110 1,110 4,127 3,017
Charges to Appropriation (Outflow):
Capital outlay 2,730 2,728 2
Total Charges to Appropriations 2,730 2,728 2
Budgetary Fund Balance, June 30 $ 1,110 $ (1,620) $ 1,399 $ 3,019
111
CITY OF RANCHO CUCAMONGA Schedule 3 - aa
BUDGETARY COMPARISON SCHEDULE
COPS PROGRAM GRANT
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation'
Charges to Appropriation (Outflow):
Public safety
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amo
Original
$ 290,038 $
100,000
20,900
410,938
284,450
284,450
$ 126,488
112
unts
Final
290,038
100,000
20,900
410,938
284,450
284,450
$ 126,488
Actual
Amounts
$ 290,038
272,323
7,354
569,715
284,450
284,450
$ 285,265
Variance with
Final Budget
Positive
(Negative)
172,323
(13,546)
158,777
$ 158,777
CITY OF RANCHO CUCAMONGA Schedule 3 - ab
BUDGETARY COMPARISON SCHEDULE
COPS IN SCHOOLS GRANT
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ $ - $ -
Resources (Inflows):
Intergovernmental 200,000 107,900 (92,100)
Amounts Available for Appropriation 200,000 107,900 (92,100)
Charges to Appropriation (Outflow):
Public safety 200,000 107,900 92,100
Total Charges to Appropriations 200,000 107,900 92,100
Budgetary Fund Balance, June 30
113
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
CALIFORNIA LAW ENFORCEMENT PROGRAM
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation.
Charges to Appropriation (Outflow):
Public safety
Capital outlay
Total Charges to Appropriations
Budget Amounts
Original Final
$ 94,986 $ 94,986
94,986
Budgetary Fund Balance, June 30 $ 94,986
114
94,986
21,800
67,470
89,270
$ 5,716
Actual
Amounts
$ 94,986
Schedule 3 - ac
Variance with
Final Budget
Positive
(Negative)
37,711 37,711
2,209 2,209
134,906 39,920
10,832 10,968
67,466 4
78,298 10,972
$ 56,608 $ 50,892
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - ad
BUDGETARY COMPARISON SCHEDULE
SENIOR OUTREACH GRANT
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 33 $ 33 $ 33 $
Resources (Inflows):
Intergovernmental 1,000 1,000 4,373 3,373
Use of money and property (3) (3)
Amounts Available for Appropriation 1,033 1,033 4,403 3,370
Charges to Appropriation (Outflow):
Community services 990 990 990
Total Charges to Appropriations 990 990 990
Budgetary Fund Balance, June 30 $ 43 $ 43 $ 3,413 $ 3,370
115
CITY OF RANCHO CUCAMONGA Schedule 3 - ae
BUDGETARY COMPARISON SCHEDULE
LIBRARY SERVICES AND TECHNOLOGIES ACT
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts 1 Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 6,861 $ 6,861 $ 6,861 $ -
Resources (Inflows):
Intergovernmental 6,650 12,694 12,694
Use of money and property - - (23) (23)
Amounts Available for Appropriation 13,511 6,861 19,532 12,671
Budgetary Fund Balance, June 30 $ 13,511 $ 6,861 $ 19,532 $ 12,671
116
1
1
1
1
1
11
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - of
BUDGETARY COMPARISON SCHEDULE
TRAFFIC CONGESTION RELIEF
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 365,172 $ 365,172
276,500
37,600
679,272
203,000
203,000
$ 476,272
117
153,100
5,740
524,012
587,530
587,530
$ (63,518)
Actual
Amounts
$ 365,172
Variance with
Final Budget
Positive
(Negative)
360,253 207,153
13,457 7,717
738,882 214,870
342,853 244,677
342,853 244,677
$ 396,029
$ 459,547
CITY OF RANCHO CUCAMONGA Schedule 3 - ag
BUDGETARY COMPARISON SCHEDULE
LITTER REDUCTION GRANT
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Community services
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 458 $ 458
36,120 59,570
36,578 60,028
42,620 43,120
42,620 43,120
$ (6,042) $ 16,908
118
Actual
Amounts
$ 458
59,576
(194)
59,840
32,981
32,981
$ 26,859
Variance with
Final Budget
Positive
(Negative)
6
(194)
(188)
10,139
10,139
$ 9,951
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - ah
BUDGETARY COMPARISON SCHEDULE
SIGNAL COORDINATION GRANT
YEAR ENDED JUNE 30, 2003
Budget Amounts
Original Final
Budgetary Fund Balance, July 1 $ 3,124 $ 3,124
Resources (Inflows):
Intergovernmental 103,360
Use of money and property
Amounts Available for Appropriation 3,124 106,484
Charges to appropriation (outflow):
Capital outlay 100,000
Total Charges to Appropriations 100,000
Budgetary Fund Balance, June 30 $ (96,876) $ 106,484
119
Actual
Amounts
$ 3,124
103,365
3,696
110,185
$ 110,185
Variance with
Final Budget
Positive
(Negative)
$
5
3,696
3,701
$ 3,701
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
CONNECTION STATE GRANT
YEAR ENDED JUNE 30, 2003
Budget Amounts
Original Final
Budgetary Fund Balance, July 1 $ - $
Resources (Inflows):
Intergovernmental 29,550
Invest income
Amounts Available for Appropriation 29,550
Charges to Appropriation (Outflow):
Community services 29,330
Total Charges to Appropriations 29,330
Budgetary Fund Balance, June 30
$ 220 $
120
Actual
Amounts
29,550 29,031
6
29,550 29,037
29,510 28,177
29,510 28,177
Schedule 3 - al
Variance with
Final Budget
Positive
(Negative)
(519)
6
(513)
1,333
1,333
40 $ 860 $ 820
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF RANCHO CUCAMONGA Schedule 3 - aj
BUDGETARY COMPARISON SCHEDULE
SAFE ROUTES TO SCHOOL PROGRAM
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ $ - $
Resources (Inflows):
Intergovernmental 168,700
Amounts Available for Appropriation 168,700
Charges to Appropriation (Outflow):
Capital outlay 168,700 199,990 49,778 150,212
Total Charges to Appropriations 168,700 199,990 49,778 150,212
Budgetary Fund Balance, June 30 $ - $ (199,990) $ (49,778) $ 150,212
121
CITY OF RANCHO CUCAMONGA Schedule 3 - ak
BUDGETARY COMPARISON SCHEDULE
COPS UNIVERSAL GRANT '
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ $ $ -
Resources (Inflows):
Intergovernmental 125,000 125,000 100,000 (25,000)
Amounts Available for Appropriation 125,000 125,000 100,000 (25,000)
Charges to Appropriation (Outflow):
Public safety 100,000 100,000 100,000
Total Charges to Appropriations 100,000 100,000 100,000
1
Budgetary Fund Balance, June 30 $ 25,000 $ 25,000 $ $ (25,000)
122
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
CFD 2001-01
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance as Restated, July 1
Resources (Inflows):
Use of money and property
Other
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government:
Engineering and public works
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget
Original
$ 11,239,283
250,000
11,489,283
2,065,000
16,397,610
18,462,610
$ (6,973,327)
123
Amounts
Final
$ 11,239,283
220,000
1,795,730
13,255,013
3,229,870
18,352,200
21,582,070
$ (8,327,057)
Actual
Amounts
$ 11,239,283
204,455
11,443,738
1,808,222
6,099,819
7,908,041
$ 3,535,697
Schedule 4 - a
Variance with
Final Budget
Positive
(Negative)
(15,545)
(1,795,730)
(1,811,275)
1,421,648
12,252,381
13,674,029
$ 11,862,754
CITY OF RANCHO CUCAMONGA Schedule 4 - b
BUDGETARY COMPARISON SCHEDULE
REDEVELOPMENT AGENCY - CAPITAL PROJECT
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance as Restated, July 1
Resources (Inflows):
Taxes
Use of money and property
Other
Transfers from other funds
Amounts Available for Appropriation '
Charges to Appropriation (Outflow):
General government
Public safety
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Transfers to other funds
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 176,657,230 $ 176,657,230
7,375,000
1,000,000
58,000
16,305,630
201,395,860
4,048,010
1,413,050
13,158,700
2,465,000
308,500
3,750,360
25,143,620
$ 176,252,240
124
8,333,990
4,991,430
680,440
8,956,950
199,620,040
10,837,268
8,029,782
34,569,576
2,487,660
3,033,694
8,931,140
67,889,120
$ 131,730,920
Actual
Amounts
$ 176,657,230
8,752,185
5,546,311
650,969
15,608,000
207,214,695
6,595,389
209,007
12,056,111
2,487,005
6,342,071
8,582,190
36,271,773
$ 170,942,922
Variance with
Final Budget
Positive
(Negative)
418,195
554,881
(29,471)
6,651,050
7,594,655
4,241,879
7,820,775
22,513,465
655
(3,308,377)
348,950
31,617,347
$ 39,212,002
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CITY OF RANCHO CUCAMONGA Schedule 4 - c
BUDGETARY COMPARISON SCHEDULE
ASSESSMENT DISTRICT 82-1
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 9,162 $ 9,162 $ 9,162 $ -
Resources (Inflows):
Use of money and property 4,140 1,000 1,932 932
Other 158,760 155,210 155,210
Amounts Available for Appropriation 172,062 165,372 166,304 932
Charges to Appropriation (Outflow):
Transfers to other funds 2,760
Total Charges to Appropriations 2,760
Budgetary Fund Balance, June 30 $ 169,302 $ 165,372 $ 166,304 $ 932
125
CITY OF RANCHO CUCAMONGA , Schedule 4 - d
BUDGETARY COMPARISON SCHEDULE
CFD 84-1
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriation,
Charges to Appropriation (Outflow):
Variance with
Final Budget
Budget Amounts ' Actual Positive
Original Final Amounts (Negative)
$ 1,359,113 $ 1,359,113 $ 1,359,113 $
48,700 58,000 37,614 (20,386)
1,407,813 1,417,113 1,396,727 (20,386)
Capital outlay 750,000 700,000 564,157 135,843
Total Charges to Appropriations 750,000 700,000 564,157 135,843
Budgetary Fund Balance, June 30 $ 657,813 $ 717,113 $ 832,570 $ 115,457
126
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CITY OF RANCHO CUCAMONGA Schedule 4 - e
BUDGETARY COMPARISON SCHEDULE
ASSESSMENT DISTRICT 84-2
YEAR ENDED JUNE 30, 2003
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 24,142 $ 24,142 $ 24,142 $
Resources (Inflows):
Use of money and property 1,500 (1,413) (2,913)
Other 3,240 3,420 180
Amounts Available for Appropriation 24,142 28,882 26,149 (2,733)
Charges to Appropriation (Outflow):
Engineering and public works 41,880 22,630 22,624 6
Total Charges to Appropriations 41,880 22,630 22,624 6
Budgetary Fund Balance, June 30 $ (17,738) $ 6,252 $ 3,525 $ (2,727)
127
CITY OF RANCHO CUCAMONGA Schedule 4 - f
BUDGETARY COMPARISON SCHEDULE
ASSESSMENT DISTRICT 86-2
YEAR ENDED JUNE 30, 2003
Variance with
i Final Budget
Budget Amounts i Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 56,978 $ 56,978 $ 56,978 $
Resources (Inflows):
Use of money and property 1,000 (4,350) (5,350)
Other l 860 860 -
Amounts Available for Appropriation 56,978 58,838 53,488 (5,350)
Charges to Appropriation (Outflow):
Engineering and public works 41,680 41,679 1
Total Charges to Appropriations - 41,680 41,679 1
Budgetary Fund Balance, June 30 $ 56,978 $ 17,158 $ 11,809 $ (5,349)
128
CITY OF RANCHO CUCAMONGA Schedule 4 - g
BUDGETARY COMPARISON SCHEDULE
REGIONAL CHOICE TRANSIT CAPITAL IMPROVEMENT
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance as Restated, July 1
Resources (Inflows):
Other
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Total Charges to Appropriations
Budget Amounts Actual
Original Final Amounts
$ (2,143,359) $ (2,143,359) $ (2,143,359)
40,871
(2,143,359) (2,143,359) (2,102,488)
22,770
22,770
3,071
3,071
Variance with
Final Budget
Positive
(Negative)
40,871
40,871
19,699
19,699
Budgetary Fund Balance, June 30 $ (2,143,359) $ (2,166,129) $ (2,105,559) $ 60,570
129
CITY OF RANCHO CUCAMONGA Schedule 4 - h
BUDGETARY COMPARISON SCHEDULE
CDF 2000-02 RANCHO CUCAMONGA CORPORATE PARK
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Original Final
$ 987,507 $ 987,507
532,390 -
21,290 ! -
1,541,187 987,507
526,140
526,140
$ 1,015,047
130
Actual
Amounts
$ 987,507
4,856
992,363
514,901
514,901
Variance with
Final Budget
Positive
(Negative)
4,856
4,856
(514,901)
(514,901)
$ 987,507 $ 477,462 $ (510,045)
CITY OF RANCHO CUCAMONGA Schedule 5
BUDGETARY COMPARISON SCHEDULE
REDEVELOPMENT AGENCY - DEBT SERVICE
YEAR ENDED JUNE 30, 2003
Budgetary Fund Balance as Restated, July 1
Resources (Inflows):
Taxes
Use of money and property
Other
Transfers from other funds
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Public safety
Capital outlay
Debt service
Principal
Interest and fiscal charges
Transfers to other funds
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget
Original
$ 33,641,087
22,467,880
15,437,060
71,546,027
2,124,360
580,000
651,900
4,409,570
12,167,060
17,572,050
37,504,940
$ 34,041,087
131
Amounts
Final
$ 33,641,087
25,694,480
244,600
22,680
11,851,170
71,454,017
1,657,240
1,331,110
1,067,750
4,409,570
9,105,180
18,886,980
36,457,830
$ 34,996,187
Actual
Amounts
$ 33,641,087
27,386,580
361,822
23,146
11,851,164
73,263,799
1,615,229
810,946
901,089
3,929,383
9,201,534
19,300,294
35,758,475
$ 37,505,324
Variance with
Final Budget
Positive
(Negative)
1,692,100
117,222
466
(6)
1,809,782
42,011
520,164
166,661
480,187
(96,354)
(413,314)
699,355
$ 2,509,137
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CITY OF RANCHO CUCAMONGA
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 other government
units, on a cost reimbursement basis.
Vehicle Replacement Fund — Established to account for the accumulation of user charges to various City
departments and the costs associated with replacing the City's vehicles.
Data Processina Eauioment/Technoloav Replacement — Established to account for the accumulation of
resources and the costs associated with replacing the City's data processing equipment and maintaining
current technology.
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CITY OF RANCHO CUCAMONGA Schedule 6
COMBINING STATEMENT OF NET ASSETS
INTERNAL SERVICE FUNDS
JUNE 30, 2003
Assets:
Current:
Pooled cash and investments
Receivables:
Interest
Total Current Assets
Noncurrent:
Fixed assets - net of accumulated depreciation
Total Assets
Data Processing
Vehicle Equip./Technology
Replacement Replacement
Total
$ 14,281,251 ' $ 5,207,630 $ 19,488,881
16,191 5,968 22,159
14,297,442 5,213,598 19,511,040
2,515,163 502,601 3,017,764
$ 16,812,605 $ 5,716,199 $ 22,528,804
Liabilities and Net Assets:
Liabilities:
Current:
Accounts payable $ 63,444 $ 4,518 $ 67,962
Total Current Liabilities 63,444
Net Assets:
Invested in capital assets, net of related debts 2,515,163
Unrestricted 14,233,998
Total Net Assets 16,749,161
4,518 67,962
502,601 3,017,764
5,209,080 19,443,078
5,711,681 22,460,842
Total Liabilities and Net Assets , $ 16,812,605 $ 5,716,199 $ 22,528,804
132
CITY OF RANCHO CUCAMONGA Schedule 7
COMBINING STATEMENT OF REVENUES,
EXPENSES AND CHANGES IN FUND NET ASSETS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2003
Operating Revenues:
Charges for services
Total Operating Revenues
Data Processing
Vehicle EquipiTechnology
Replacement Replacement Totals
$ $ 35,120 $ 35,120
- 35,120 35,120
Operating Expenses:
Maintenance and operations 9,382 233,939 243,321
Depreciation 416,189 260,759 676,948
Total Operating Expenses 425,571 494,698 920,269
Operating Income (Loss) (425,571) (459,578) (885,149)
Non -Operating Revenues (Expenses):
Interest revenue 477,311 171,008 648,319
Total Non -Operating Revenues 477,311 171,008 648,319
Change in Net Assets $ 51,740 $ (288,570) $ (236,830)
Net Assets:
Beginning of Fiscal Year, as originally reported $ 16,680,947 $ 5,973,300 $ 22,654,247
Restatements 16,474 26,951 43,425
Beginning of Fiscal Year, as restated 16,697,421 6,000,251 22,697,672
Change in Net Assets 51,740 (288,570) (236,830)
End of Fiscal Year $ 16,749,161 $ 5,711,681 $ 22,460,842
133
CITY OF RANCHO CUCAMONGA Schedule 8
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2003
Cash Flows from Operating Activities:
Cash received from customers and users
Cash payments to supplies for good and services
Net Cash Provided (Used) by
Operating Activities
Cash Flows from Capital and
Related Financing Activities:
Purchases of capital assets
Net Cash Provided (Used) by Capital
and Related Financing Activities
Cash Flows from Investing Activities:
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash equivalents
Cash and Cash Equivalents at
Beginning of Year
Cash and Cash Equivalents at
End of Year
Reconciliation of Operating Income;
to Net Cash Provided (Used) by Operating
Activities:
Operating income (loss)
Adjustments to reconcile operating
income (loss) to net cash provided (used)
by operating activities:
Depreciation
Increase (decrease) in accounts payable
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Data Processing
Vehicle Equip./Technology
Replacement Total
36,951
36,951
(670,244)
(670,244)
502,204
502,204
(1$1,089)
14,412,340
$ 35,120
(286,150)
(251,030)
$ 14,281,251 $
(292,999)
(292,999)
181,543
181,543
(362,486)
5,570,116
5,207,630
Totals
$ 35,120
(249,199)
(214,079)
(963,243)
(963,243)
683,747
683,747
(493,575)
19,982,456
$ 19,488,881
$ (425,571) $ (459,578) $ (885,149)
416,189 260,759 676,948
46,333 (52,211) (5,878)
462,522 208,548 671,070
$ 36,951 $ (251,030) $ (214,079)
Schedule of Noncash Transactions:
There were no non-cash transactions during the fiscal year.
134
CITY OF RANCHO CUCAMONGA
Agency Funds
Agency funds are used to account for assets held by the City as trustee or agent for individuals, private
organizations, or other governmental units, and/or other funds.
Special Deposits Fund - Established to account for all deposits held by the City in its fiduciary capacity.
Assessment District 82-1 Fund - Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds. Assessments received are restricted for payment of
principal, interest and penalties thereon, upon presentation proper coupons.
Community Facilities District 84-1 Fund - This fund is used for the CFD 84-1 bond redemption process.
The Bond Redemption fund is a short-term rotation fund, generally used to consolidate the collections
received from the property owners upon payment of their annual assessments at the time of payment of
their tax bills, along with contributions from the Redevelopment Agency. Furthermore, the monies in this
fund are used to meet the annual principal and semiannual interest payments on the bonds.
Assessment District 84-2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 86-2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 85 -PD -R Fund - Established to account for assessments received under the
Refunding Act of 1984 for 1915 Improvement Act Bonds and Landscape/Lighting Act of 1972.
Assessments received are restricted for payment of principal, interest and penalties thereon, upon
presentation of proper coupons.
Community Facilities District 88-2 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Benefit Assessment District 91-2 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Community Facilities District 93-3 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Assessment District 99-1 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
CFD 2000-01 South Etiwanda — Established to account for assessments received under the Mello -Roos
Community Facilities Act of 1982. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
CFD 2000-02 Rancho Cucamonoa Corporate Park — Established to account for assessments received
under the Mello -Roos Community Facilities Act of 1982. Assessments received are restricted for
payment of principal, interest and penalties thereon, upon presentation of proper coupons.
Assessment District No. 93-1 Masi Plaza - 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.
Community Facilities District No. 2001-01 Special Tax Bonds. Series 2001-A - Established to account for
assessments received under the Mello -Roos Community Facilities Act of 1982. Assessments received
are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
Community Facilities District No. 2001-01 Special Tax Bonds. Series 2001-B - Established to account for
assessments received under the Mello -Roos Community Facilities Act of 1982. Assessments received
are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
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135
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Interest
Restricted Assets:
Cash and investments
with fiscal agent
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
' ALL AGENCY FUNDS
JUNE 30, 2003
Special
Deposits
$ 12,616,126
3,140
Assessment
District
82-1
CFD
84-1
Assessment
District
84-2
$ 2,417 $ 2,523,636 $
1
'9,802
163 '1,867
Total Assets $ 12,619,266 $
Liabilities:
Accounts payable
Accrued liabilities
Deposits
Payable to trustee
Total Liabilities
$ 118,330
12,500,936
2,580
1 34
$ 2,535,339
Assessment
District
86-2
54 $ 8,317
3
$ 57 $ 8,317
II
$ - $ 1 - $
I _
2,580 2,535,339
2,580 $ 2,535,339 $
$ 12,619,266 $
136
57
8,317
57 $ 8,317
Benefit
Assessment Assessment Assessment
District CFD District CFD District
85 -PD 88-2 91-2 93-3 99-1
$ 3,437,688 $ 3,577,493 $ 197,846 $ 502,357 $ 804,263
CFD 2000-01
South
Etiwanda
$ 225,632
33,280 7,906 878 7,903 1,572 750
3,137 4,093 231 293 592 564
Schedule 9
Page 2 of 3
CFD 2000-02
Rancho
Cucamoga
Corporate Park
$ 375,823
23 40 1,872,084
$ 3,474,105 $ 3,589,515 $ 198,955 $ 510,593 $ 2,678,511
$ 35,979
13,165
112,222
$ 338,604
685,204
$ 1,061,591
$ $ - $ - $ - $ - $
3,424,961 3,589,515 198,955
$ 3,474,105
510,593 2,678,511
$ 3,589,515 $ 198,955 $ 510,593 $ 2,678,511
137
338,604 1,061,591
$ 338,604 $ 1,061,591
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2003
AD 93-1
Masi Commerce CFD 2001-01 CFD 2001-01
Center Series A Series B
Assets:
Pooled cash and investments $
Receivables:
Accounts
Taxes
Interest
Restricted Assets:
Cash and investments
with fiscal agent
Schedule 9
Page 3 of 3
Totals
$ 35,187 $ 24,306,839
3,140
62,091
13 10,956
243,700 1,594,244 81,382 4,588,933
Total Assets $ 243,700 $ 1,594,244 $ 116,582 $ 28,971,959
Liabilities:
Accounts payable $ - $ - $ - $ 154,309
Accrued liabilities - - 13,165
Deposits - 12,500,936
Payable to trustee 243,700 1,594,244 116,582 16,303,549
Total Liabilities $ 243,700 $ 1,594,244 $ 116,582 $ 28,971,959
138
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139
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2003
Special Deposits
Assets:
Pooled cash and investments
Accounts receivable
Total Assets
Liabilities:
Accounts payable
Deposits
Total Liabilities
Assessment District 82-1
Assets:
Pooled cash and investments
Interest receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 84-1
Assets:
Pooled cash and investments
Taxes receivable
Interest receivable
Cash and investments with fiscal agent
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
Assessment District 84-2
Assets:
Pooled cash and investments
Interest receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
I. Balance
July 1, 2002
11,521,954
11,713
11,533,667
54,369
11,479,298
11,533,667
Additions Deletions
$ 6,306,419
20,423
$ 6,326,842
$ 2,909,587
3,417,255
$ 6,326,842
153,669 $
426
154,095 $
154,095
2,384,911
4,591
3,856
118
2,393,476
2,393,476
2,393,476
5,986
163
6,149
6,149 $ 157,664 $ 2,580
6,149 $ 157,664 $ 2,580
$ 5,212,247
28,996
$ 5,241,243
$ 2,845,626
2,395,617
$ 5,241,243
Schedule 10
Page 1 of 5
Balance
June 30, 2003
$ 12,616,126
3,140
$ 12,619,266
$ 118,330
12,500,936
$ 12,619,266
$ 157,238 $ 2,417
426 163
$ 157,664 $ 2,580
$ 2,006,411
9,802
1,867
79,718
$ 2,097,798
$ 2,097,798
$ 2,097,798
3,386 $
406
3,792 $
3,792 $
3,792 $
140
$ 1,867,686
4,591
3,856
79,802
$ 1,955,935
$ 1,955,935
$ 1,955,935
$ 2,523,636
9,802
1,867
34
$ 2,535,339
$ 2,535,339
$ 2,535,339
133 $ 3,465 $
3 406
136 $ 3,871 $
54
3
57
136 $ 3,871 $ 57
136 $ 3,871 $ 57
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2003
Assessment District 86-2
Assets:
Pooled cash and investments
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
Assessment District 85 -PD
Assets:
Pooled cash and investments
Taxes receivable
Interest receivable
Total Assets
Liabilities:
Accounts payable
Accrued payroll payable
Payable to trustee
Total Liabilities
CFD 88-2
Assets:
Pooled cash and investments
Taxes receivable
Interest receivable
Cash and investments with fiscal agent
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
Benefit Assessment District 91-2
Assets:
Pooled cash and investments
Taxes receivable
Interest receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
Balance
July 1, 2002
9,232 $
9,232 $
$ 9,232 $
$ 9,232 $
$ 3,235,842
34,350
7,151
$ 3,277,343
$ 42,457
12,920
3,221,966
$ 3,277,343
$ 3,565,045
7,645
9,856
62
$ 3,582,608
Additions
57 $
57 $
57 $
57 $
$ 1,985,569
33,280
3,137
$ 2,021,986
$ 35,979
13,165
1,972,842
$ 2,021,986
Schedule 10
Page 2 of 5
Balance
Deletions June 30, 2003
972 $ 8,317
972 $ 8,317
972 $ 8,317
972 $ 8,317
$ 1,783,723
34,350
7,151
$ 1,825,224
$ 42,457
12,920
1,769,847
$ 1,825,224
$ 212,927 $
7,906
4,093
33,229
$ 258,155 $
$ 3,582,608 $
$ 3,582,608 $
258,155 $
258,155 $
200,479
7,645
9,856
33,268
251,248
$ 3,437,688
33,280
3,137
$ 3,474,105
$ 35,979
13,165
3,424,961
$ 3,474,105
$ 3,577,493
7,906
4,093
23
$ 3,589,515
251,248 $ 3,589,515
251,248 $ 3,589,515
189,603 $ 46,366 $ 38,123 $ 197,846
5,212 878 5,212 878
477 231 477 231
195,292 $ 47,475 $ 43,812 $ 198,955
$ 195,292
$ 195,292
141
$ 47,475 $ 43,812 $ 198,955
$ 47,475 $ 43,812 $ 198,955
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2003
CFD 93-3
Assets:
Pooled cash and investments
Taxes receivable
Interest receivable
Cash and investments with fiscal agent
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
Assessment District 99-1
Assets:
Pooled cash and investments
Taxes receivable
Interest receivable
Cash and investments with fiscal agent
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2000-01 South Etiwanda
Assets:
Pooled cash and investments
Taxes receivable
Interest receivable
Cash and investments with fiscal agent
Total Assets
Liabilities:
Accounts payable
Payable to trustee
Total Liabilities
Balance
July 1, 2002 Additions
$ 317,851
386
109
$ 318,346
$ 318,346
$ 318,346
$ 733,225
1,143
1,023
1,974,365
$ 2,709,756
$ 2,709,756
$ 2,709,756
19,967
147
113,363
133,477
133,477
133,477
142
578,036
7,903
293
55,993
642,225
$ 642,225
$ 642,225
$ 597,965
1,572
592
3,637,044
$ 4,237,173
$ 4,237,173
$ 4,237,173
$ 326,618
750
-
4,595
$ 331,963
$ 106,891
225,072
$ 331,963
Schedule 10
Page 3 of 5
Balance
Deletions June 30, 2003
$ 393,530
386
56,062
$ 449,978
$ 449,978
$ 449,978
526,927
1,143
1,023
3,739,325
4,268,418
$ 4,268,418
$ 4,268,418
$ 120,953
147
5,736
$ 126,836
$ 106,891
19,945
$ 126,836
$ 502,357
7,903
293
40
$ 510,593
$ 510,593
$ 510,593
$ 804,263
1,572
592
1,872,084
$ 2,678,511
$ 2,678,511
$ 2,678,511
$ 225,632
750
112,222
$ 338,604
338,604
$ 338,604
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2003
Schedule 10
Page 4 of 5
Balance Balance
July 1, 2002 Additions Deletions June 30, 2003
CFD 2000-02 Rancho Cucamonaa Corporate Park
Assets:
Pooled cash and investments $ $ 884,145 $ 508,322 $ 375,823
Interest receivable 564 - 564
Due from other funds 328,334 - 328,334 -
Cash and investments with fiscal agent 692,121 24,574 31,491 685,204
Total Assets $ 1,020,455 $ 909,283 $ 868,147 $ 1,061,591
Liabilities:
Payable to trustee
Total Liabilities
$ 1,020,455 $ 909,283 $ 868,147 $ 1,061,591
$ 1,020,455 $ 909,283 $ 868,147 $ 1,061,591
AD 93-1 Masi Commerce Center
Assets:
Cash and investments with fiscal agent $ 245,604 $ $ 1,904 $ 243,700
Total Assets $ 245,604 $ $ 1,904 $ 243,700
Liabilities:
Payable to trustee
Total Liabilities
$ 245,604 $ $ 1,904 $ 243,700
$ 245,604 $ $ 1,904 $ 243,700
CFD 2001-01 Series A
Assets:
Cash and investments with fiscal agent $ 2,439,472 $ 21,673 $ 866,901 $ 1,594,244
Total Assets $ 2,439,472 $ 21,673 $ 866,901 $ 1,594,244
Liabilities:
Payable to trustee
Total Liabilities
$ 2,439,472 $ 21,673 $ 866,901 $ 1,594,244
$ 2,439,472 $ 21,673 $ 866,901 $ 1,594,244
CFD 2001-01 Series B
Assets:
Pooled cash and investments $ $ 102,800 $ 67,613 $ 35,187
Taxes receivable 32,725 32,725
Interest receivable - 13 - 13
Cash and investments with fiscal agent 82,271 3,049 3,938 81,382
Total Assets $ 114,996 $ 105,862 $ 104,276 $ 116,582
Liabilities:
Accounts payable $ $ 63,680 $ 63,680 $
Payable to trustee 114,996 42,182 40,596 116,582
Total Liabilities $ 114,996 $ 105,862 $ 104,276 $ 116,582
143
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2003
Totals - All Aaencv Funds
Assets:
Pooled cash and investments
Accounts receivable
Taxes receivable
Interest receivable
Due from other funds
Cash and investments with fiscal agent
Total Assets
Liabilities:
Accounts payable
Accrued payroll payable
Deposits
Payable to trustee
Total Liabilities
Balance
July 1, 2002
$ 22,134,685
11,713
85,666
23,728
328,334
5,547,485
$ 28,131,611
$ 96,826
12,920
11,479,298
16,542,567
$ 28,131,611
144
Additions
$ 13,053,432
20,423
62,091
10,956
3,859,875
$ 17,006,777
Schedule 10
Page 5 of 5
Balance
Deletions June 30, 2003
$ 10,881,278
28,996
85,666
23,728
328,334
4,818,427
$ 16,166,429
$ 3,052,457 $ 2,994,974
13,165 12,920
3,417,255 2,395,617
10,460, 220 10, 699,238
$ 16,943,097 $ 16,102,749
$ 24,306,839
3,140
62,091
10,956
4,588,933
$ 28,971,959
$ 154,309
13,165
12,500,936
16,303,549
$ 28,971,959
1
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2003
Statistical Section
Certain schedules recommended for inclusion in Comprehensive
Annual Financial Reports of Municipalities by the Government
Finance Officers Association have been omitted from this report. The
omission of such schedules was made only after careful
consideration of the merits of each recommended schedule by City
management.
N — 1 an — — S II II — — 1 MI _ _ _ /I M 11111
CITY OF RANCHO CUCAMONGA
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION (1)
LAST TEN FISCAL YEARS
Fiscal General Public Engineering Community Community Public Safety Debt Capital
Year Government Safety Public Works Development Services Fire Protection Service Outlay Total
1993-94 $ 14,115,388 $ 8.335,701 $ 8,091,353 $ 6,492,001 $ 1,762,601 $ 8,309,526 $15,874,075 $ 15,216,092 $ 78,196,737
1994-95 12,374,623 9,053,236 9,076,883 7,165,128 2,700,897 9,080,935 14,117,871 26,231,344 89,800,917
1995-96 8,700,927 9,417,013 8,980,967 6,488,858 3,725,252 8,951,549 19,632,773 31,168,055 97,065,394
1996-97 12,246,831 15,444,149 8,592,843 7,438,880 3,010,203 9,096,377 45,208,420 16,977,819 118,015,522
1997-98 11,940,957 10,764,176 8,976,081 8,025,010 3,689,355 9,490,941 21,038,105 5,891,897 79,816,522
1998-99 14,574,932 11,362,741 9,677,627 8,816,323 4,070,031 10,169,656 25,076,214 8,247,710 91,995,234
1999-2000 14,889,472 11,843,648 10,194,075 9,642,174 4,592,521 10,159,931 24,145,392 15,187,145 100,654,358
2000-01 16,753,431 13,001,483 12,880,843 10,863,765 5,172,922 10,746,460 21,988,508 29,910,334 121,317,746
2001-02 16,611,832 13,495,676 14,720,049 11,414,591 5,628,724 12,597,231 26,043,140 13,866,131 114,377,374
2002-03 23,521,443 15,498,080 19,723,420 12,206,045 6,682,511 13,304,254 22,009,993 25,703,569 138,649,315
(1) Includes General, Special Revenue, Debt Service and Capital Projects funds.
Source. Annual Audit Report
145
CITY OF RANCHO CUCAMONGA
GENERAL GOVERNMENTAL REVENUES BY SOURCE(1)
LAST TEN FISCAL YEARS
Fiscal Taxes & Licenses & Inter- Charges for Use of Money Fines & Development Contributions/
Year Assessments Permits governmental Services & Property Forfeitures Fees Miscellaneous Total
1993-94 $ 56,651,916 $ 1,586,247 $ 9,629,421 $ 2,067,524 $ 4,883,780 $ 384,110 $ 3,617,971 $ 4,177,113 $ 82,998,082
1994-95 53,359,823 1,613,580 13,662,447 2,123,670 6,847,563 415,196 2,797,661 3,478,201 84,298,141
1995-96 57,537,967 1,593,576 11,179,404 2,745,991 8,472,995 291,189 2,713,750 2,718,267 87,253,139
1996-97 58,717,945 1,795,225 11,596,410 2,976,083 8,965,747 225,728 3,604,000 3,370,338 91,251,476
1997-98 61,580,099 2,162,381 14,674,048 3,943,937 9,877,994 365,203 3,743,940 3,082,778 99,430,380
1998-99 63,652,593 2,618,571 10,867,315 5,153,994 7,523,284 630,465 5,324,804 3,572,900 99,343,926
1999-2000 66,876,228 3,262,052 13 221 988 5,645,257 9 289 894 469,229 8,832,188 5,132,759 112,729,595
2000-01 73,273,783 3,716,174 16,647,340 6,268,764 18,624,412 576,094 11,069,090 14,834,323 145,009,980
2001-02 76,590,594 4,146,137 16,042,566 6,863,565 16,502,981 662,868 11,631,280 17,372,181 149,812,172
2002-03 81,911,544 4,362,897 15,861,988 7,835,206 10,852,488 867,990 9,508,900 4,646,416 135,847,429
(1) Includes General, Special Revenue, Debt Service and Capital Projects funds.
(2) The data presented represents all City activities for which the City Council has oversight responsibilities.
Source: Annual Audit Report
146
NM MN 11111 MN MN EN N 1 _ N M 11111 — — Me a Nal
r en a ma fa al a am um NM me se a a me sa
CITY OF RANCHO CUCAMONGA
ASSESSED VALUATION OF ALL CITY PROPERTY
LAST TEN FISCAL YEARS
Fiscal Secured Public Total Unsecured Full Cash Homeowners Net Taxable
Year Property Utility Secured Property Total Value Exemption Value
1993-94 $ 6,632,696,532 $ 13,427,461 $ 6,646,123,993 $ 427,437,186 $ 7,073,561,179 $ 7,073,561,179 $ 135,308,108 $6,938,253,071
1994-95 6,307,539,741 10,342,631 6,317,882,372 400,383,268 6,718,265,640 6,718,265,640 136,491,999 6,581,773,641
1995-96 6,283,443,239 10,381,440 6,293,824,679 447,181,856 6,741,006,535 6,741,006,535 139,734,804 6,601,271,731
1996-97 6,341,840,800 9,202,780 6,351,043,580 547,386,007 6,898,429,587 6,898,429,587 138,742,488 6,759,687,099
1997-98 6,483,946,533 7,855,246 6,491,801,779 594,241,278 7,086,043,057 7,086,043,057 139,933,217 6,946,109,840
1998-99 6,705,500,026 8,140,411 . 6,713,640,437 642,070,665 7,355,711,102 7,355,711,102 138,434,912 7,217,276,190
1999-2000 6,981,562,867 7,288,969 6,988,851,836 688,183,509 7,677,035,345 7,677,035,345 138,283,186 7,538,752,159
2000-01 7,421,052,074 7,335,239 7,428,387,313 737,656,503 8,166,043,816 8,166,043,816 134,265,967 8,031,777,849
2001-02 8,184,187,886 11,646,444 8,195,834,330 725,851,774 8,921,686,104 8,921,686,104 142,801,909 8,778,884,195
2002-03 9,140,919,753 14,274,661 9,155,194,414 763,838,930 9,919,033,344 9,919,033,344 145,738,810 9,773,294,534
Note: Assessed valuation is based on 100 percent of full market value.
New report format for the county of San Bernardino precludes property exemptions category.
Source: San Bemardino County Auditor -Controller
147
CITY OF RANCHO CUCAMONGA
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Fiscal Total Tax Total Tax Percent of Levy
Year Levy Collection Collected
1993-94 $ 1,779,421 $ 1,860,297 105%
1994-95 2,365,012 1,727,482 73%
1995-96 2,347,820 1,772,721: 76%
1996-97 2,356,069 1,655,554I, 70%
1997798 2,338,949' 1,810,7661 77%
1
1998-99 2,394,829 1,853,979: 77%
1999-2000 2,491,120 1,917,653 77%
2000-01 2,620,6781 1,987,581 76%
2001-02 2,812,998, 2,111,592 75%
2002-03 3,079,743 I1 2,257,3721' 73%
General Fund's share of property taxis levied for general purpose, total general revenues for property
taxes are $60,930,922.
Note: The county of San Bernardino does not provide sufficient information to determine what portion of total
collections represent delinquent taxe's and interest and penalties on those delinquencies.
Source: County of San Bemardino - Auditor Controller
148
CITY OF RANCHO CUCAMONGA
DIRECT AND OVERLAPPING PROPERTY TAX RATE
LAST TEN FISCAL YEARS
Chino Basin City of Rancho
Fiscal Schools County Cucamonga Metropolitan Muni. W.D. Cucamonga Total
Year Tax Rate Tax Rate County W.D. Water Dist. Tax Rate Tax Rate Tax Rate
1993-94 0.0404 1.000 0.0215 0.0089 0.0024 0.0283 1.1015
1994-95 0.0340 1.000 0.0219 0.0089 0.0024 0.0389 1.1061
1995-96 0.0471 1.000 0.0098 0.0089 0.0000 0.0383 1.1041
1996-97 0.0416 1.000 0.0115 0.0089 0.0000 0.0383 1.1003
1997-98 0.0390 1.000 0.0115 0.0089 0.0000 0.0371 1.0965
1998-99 0.0721 1.000 0.0109 0.0089 0.0000 0.0373 1.1292
1999-2000 0.0659 1.000 0.0015 0.0089 0.0000 0.0381 1.1144
2000-01 0.0613 1.000 0.0022 0.0088 0.0000 0.0386 1.1109
2001-02 0.0427 1.000 0.0012 0.0077 0.0000 0.0396 1.0912
2002-03 0.0962 1.000 0.0000 0.0067 0.0000 0.0346 1.1375
Assessed valuation of property is stated at 100% of market value.
Source: County of San Bernardino Auditor -Controller
149
CITY OF RANCHO CUCAMONGA
SPECIAL ASSESSMENT COLLECTIONS
LAST TEN FISCAL YEARS
Ratios of Total Outstanding
Fiscal Current and Prior Assessments Collections to Current and
Year Assessments Due Collected Amount Due Delinquent Assmts
1993-94 $ 5,983,111 $ 5,881,485 98.30% $ 101,626
1994-95 5,938,191 5,884,908 99.10% 53,283
1
1995-96 5,301,182 5,253,966 99.11% 47,216
1996-97 5,718,659 5,638,760 98.60% . 79,899
i I
1997-98 5,662,373 5,616,138 99.18% 46,235
1998-99 5,941,600 5,740,948 96.62% 200,652
1999-2000 5,004,892 4,917,200 98.25% 87,692
2000-01 5,922,230 5,839,944 98.61% 82,286
2001-02 5,751,170 5,665,504 98.51% 85,666
2002-03 5,814,211 5,752,120 98.93% 62,091
Source: Finance Division
150
CITY OF RANCHO CUCAMONGA
DIRECT AND OVERLAPPING BONDED DEBT
2002-03 Assessed Valuation : $9.919.033.344
DIRECT AND OVERLAPPING BONDED DEBT:
% Applicable Debt 6/30/2003
San Bernardino Co. General Fund & Pension Obligations 8.220 $110,393,373
Metropolitan Water District 0.526 2,336,992
Chaffey Community College District 18.236 8,673,953
Chaffey Jt. Union H.S. Dist. & Certs of Participation 37.624 46,057,419
Alta Loma School District 98.860 29,178,403
Central School District 95.730 18,580,563
Fontana Unified School District & Certs of Participation 0.523 454,845
Upland Unified School District 0.471 124,315
Upland Unified School District General Fund Obligations 0.470 34,122
Cucamonga School District Certs of Participation 32.718 4,704,848
Rancho Cucamonga Redevelopment Agency 100.000 210,555,000
Etiwanda School Dist. Community Facilities Dist. Nos. 1,2&3 100.000 13,990,000
Etiwanda School Dist. Community Facilities Dist. No. 7 21.530 2,944,228
Etiwanda School Dist. Community Facilities Dist. No. 8 64.382 4,558,246
Etiwanda School Dist. Rancho Etiwanda Public Facilities
Authority Community Facilities District No. 1 100.000 18,940,000
City of Rancho Cucamonga Community Fac. Dist. 100.000 34,830,000
City of Rancho Cucamonga 1915 Act Bonds 100.000 8,200,000
TOTAL DIRECT & OVERLAPPING BONDED DEBT: $514,556,307
Direct Debt 0.000%
Total Debt 5.188%
STATE SCHOOL BUILDING AID
REPAYABLE AS OF 6/30/2003 $0
Source: California Municipal Statistics, Inc., Annual Audit Report
151
CITY OF RANCHO CUCAMONGA
LEGAL DEBT MARGIN
(General Obligation Bonds)
June 30, 2003
Assessed Valuation $ 9,919,033,344
Debt Limit - 15% of assessed valuation $ 1,487,855,002
Amount of debt applicable to debt limit:'
Total bonded debt
Other debt
Less assets in Debt Service Fund available
for payment of principal
Legal debt margin
Source: Finance Division
$ 1,487,855,002
Note: The City has no general bonds outstanding, however, revenue bond indebtedness has been
issued by the Rancho Cucamonga Redevelopment Agency. See Direct & Overlapping Bonded
Debt for information on these bonds.
152
N N I EN WM 1 N I MN NEI —__ al N I I I
CITY OF RANCHO CUCAMONGA
BUILDING PERMITS
NUMBER OF PERMITS ISSUED
1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-01 2001-02 2002-03
July 238 300 237 249 324 300 299 373 379 486
August 344 288 232 198 263 220 274 353 464 391
September 305 242 225 245 288 310 305 375 255 339
October 222 191 321 226 314 236 299 340 352 451
November 283 270 191 218 179 221 343 193 276 302
December 237 170 158 215 237 194 324 310 262 297
January 264 131 249 327 280 236 235 299 268 466
February 281 257 185 341 229 227 212 348 417 433
March 442 196 209 363 332 399 383 343 387 483
April 201 214 226 431 356 264 353 344 592 625
May 307 307 250 256 225 394 484 432 452 492
June 348 280 218 267 303 464 330 440 445 464
TOTAL 3,472 2,846 2,701 3,336 3,330 3,465 3,841 4,150 4,549 5,229
Source: Building & Safety Division
153
CITY OF RANCHO CUCAMONGA
CONSTRUCTION ACTIVITY
BUILDING PERMIT VALUATION
1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-01 2001-02 2002-03
July $ 2,309,314 $ 9,862,766 $ 12,331,995 $ 10,582,570 $ 10,181,503 $ 13,744,561 $ 25,735,419 $ 34,080,995 $ 41,086,136 $ 60,283,298
August 6,934,763 10,295,238 8,658,100 8,625,913 16,133,001 10,320,010 19,176,457 37,776,531 48,130,775 33,286,682
September 6,012,384 10,610,641 7,539,020 22,895,860 17,461,710 27,992,540 24,195,352 59,615,230 30,083,010 30,276,958
October 4,005,140 _ __14,552,820 _ _10,501,190 _ _ 6,482,329. _ 11,627,452 _ _ 11,821,667_ _ _ 40,548,318 21,753,396 . 26,232,923. . 56,918,443
November 7,615,600 15,978,747 3,606,830 9,254,752 4,180,059 9,170,769 30,087,069 6,708,607 51,238,292 29,767,406
December 2,346,730 7,157,443 6,256,792 8,554,638 10,310,527 10,979,397 47,025,850 42,362,150 22,669,905 20,216,208
January 12,343,088 1,717,165 15,045,410 14,583,794 15,840,580 14,536,234 10,990,123 32,548,295 38,392,373 48,083,562
February 12,671,962 17,497,339 11,201,194 17,929,883 13,143,098 16,362,315 14,822,246 38,199,276 52,670,930 44,916,081
- — March 14,063,158 2,101,199 11,932,433 3,779,101 24,998,362 34,077,523 42,458,915 36,327,130 38,372,593 52,560,781
April 5,158,210 8,054,910 11,378,975 9,841,932 32,206,453 22,175,146 25,954,218 61,051,718 72,461,671 50,704,566
May 17,243,990 9,403,612 15,468,092 8,397,938 8,059,910 43,398,406 60,914,034 45,333,757 38,446,594 66,532,444
June 12,007,333 10,546.284 6,074,237 17,116,665 20,976,584 45,014,898 28,197,581 39,125,838 39,179,139 39,035,590
TOTAL $102,711,672 $117,778,164 $119,994,268 $138,045,375 $185,119,239 $259,593,466 $370,105,582 $454,882,923 $498,964,341 $532,582,019
Source: Building & Safety Division
154
11111 INN MINI 111111 MN MINI MINI NIB IIIIII Mill MI IS NM MIN la OM OM
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1
1
1
1
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1
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1
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1
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1
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1
CITY OF RANCHO CUCAMONGA
DEMOGRAPHIC STATISTICS
LAST TEN FISCAL YEARS
Average Annual San Bemardino City Population
City Population County as Percent
Year Population Percent Changes Population of County
1994 112,700 1.1% 1,559,100 7.2%
1995 114,600 1.7% 1,572,700 7.3%
1996 115,900 1.1% 1,589,500 7.3%
1997 116,045 0.1% 1,587,387 7.3%
1998 118,432 2.1% 1,621,874 7.3%
1999 121,840 2.9% 1,654,007 7.4%
2000 125,585 3.1% 1,689,281 7.4%
2001 132,663 5.6% 1,764,334 7.5%
2002 137,119 3.4% 1,783,656 7.7%
2003 146,666 7.0% 1,832,966 8.0%
Source: (1) U.S. Bureau of Census, California Department of Finance
(2) In May 1996, the California State Controller's Office (Demographic Research Unit)
recalibrated the population count statewide retroactive to April 1990. That recalibrated
count is reflected above.
155
CITY OF RANCHO CUCAMONGA
PRINCIPAL TAXPAYERS (1)
June 30, 2003
Too 25 Producers
Albertsons
American Building Supply
Ameron Concrete
, Ameron Steel Pipe
, Arco AM PM Mini Mart
Best Buy
Bobst Group
Circle K
Circuit City
Costco
, Dan Reshaw Mobil
Home Depot
Landmark Building Products
Lowe's
Mervyn's
Novartis Animal Health
Proficient Food
Ross
Stater Bros
Tamco
Target
Texaco
Vons
Wal Mart
West End Material Supply
Source: State Board of Equalization
(1) Based on sales tax revenues, listed alphabetically
156
I E MB M- N--_-- I I= I IS NM M MI
CITY OF RANCHO CUCAMONGA
INSURANCE POLICIES
Coverage Maximum Coverage Company Remarks
Auto & General Liability,
Public Officials Errors
and Omission, Employment
Practices Liability
Auto & General Liability,
Public Officials Errors
and Omission, Employment
Practices Liability
Worker's Compensation
& Employer's Liability
Worker's Compensation
& Employer's Liability
Worker's Compensation
& Employer's Liability
All -Risk Property Insurance
$250,000 SIR PARSAC $276,961, retrospective premium credit
Excess $750,000 for FY 2002-03: $112,619
$1,000,000 Califomia Affiliated
Excess $9,000,000
$100,000 SIR
$150,000
$250,000
Risk Mgmt Authorities Premium included in above PARSAC
PARSAC $151,262 annual premium
Local Agency Workers
Compensation Excess
Pool
$500,000 Employers Reinsurance
Statutory Excess Company
$1,000,000,000 Various
per occurrence
Employee Dishonesty $1,000,000 Hartford Insurance &
& Fidelity Insurance per loss National Union Fire
Insurance Company
Source Risk Management Division
157
Premium included in above
Premium included in above
$53,829 annual premium
$1,317 annual premium
CITY OF RANCHO CUCAMONGA
MISCELLANEOUS STATISTICAL INFORMATION
Date Of Incorporation
Type of City
Form of Government
Area
Population
Number of Street Lights
Miles of Streets
Number of Signals
Fire Protection:
Rancho Cucamonga Fire District ,
Number of Stations
Number of Firefighters and Officers
Police Protection:
Contracted with San Bernardino County
Number of Stations
Number of Sworn Officers
November 22, 1977
General Law
Council/Manager
38.4 Square Miles
146,666
11,158
525.9
156
5
82
1
100
Recreation and Culture:
Number of Parks 24 with 273.6 acres
Source: City of Rancho Cucamonga; - Various Departments
158
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