HomeMy WebLinkAbout2002/06/30 Comprehensive Annual Financial ReportCity of Rancho Cucamonga,
California
Comprehensive Annual-
Financial-Report
nnualFinanciaCReport
year Ended -June 30, 2002
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City of Rancho Cucamonga, CaCfornia
Comprehensive Annual- Financial Report
year EndetJune 30, 2002
Prepared by the
City of Rancho Cucamonga
Finance Department
Tamara L. Layne
Finance Officer
CITY OF RANCHO CUCAMONGA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2002
TABLE OF CONTENTS
Page
Number
INTRODUCTORY SECTION
Letter of Transmittal
City Officials xxxiii
Organization Chart xxxiv
Certificate of Achievement for Excellence in Financial Reporting xxxv
Certificate of Award Outstanding Financial Reporting xxxvi
FINANCIAL SECTION
AUDITORS' REPORT
Independent Auditors' Report
GENERAL PURPOSE FINANCIAL STATEMENTS
Exhibit A - Combined Balance Sheet - All Fund Types and Account Groups
Exhibit B - Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - All Governmental Fund Types
Exhibit C - Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual (Budgetary Basis) - All Governmental
Fund Types
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4
6
8
Exhibit D - Combined Statement of Revenues, Expenses and Changes in Retained
Earnings - All Proprietary Fund Types 12
Exhibit E - Combined Statement of Cash Flows - All Proprietary Fund Types 13
Notes to Financial Statements 15
SUPPLEMENTARY SCHEDULES
Schedule 1 - Balance Sheet - General Fund 52
Schedule 2 - Statement of Revenues, Expenditures and Changes in Fund Balance 53
- General Fund
Schedule 3 - Schedule of Revenues, Expenditures and Changes in Fund Balance
- Budget and Actual (Budgetary Basis) - General Fund 54
Schedule 4 - Combining Balance Sheet - All Special Revenue Funds 62
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CITY OF RANCHO CUCAMONGA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2002
TABLE OF CONTENTS
SUPPLEMENTARY SCHEDULES (Continued)
Schedule 5 -
Schedule 6 -
Schedule 7 -
Schedule 8 -
Schedule 9 -
Schedule 10 -
Schedule 11 -
Schedule 12 -
Schedule 13 -
Schedule 14 -
Schedule 15 -
Schedule 16 -
Schedule 17 -
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances - All Special Revenue Funds
Page
Number
72
Combining Schedule of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual (Budgetary Basis) - All Special Revenue
Funds 82
Combining Balance Sheet - All Capital Projects Funds 108
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances - All Capital Projects Funds
110
Combining Schedule of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual (Budgetary Basis) - All Capital
Projects Funds 112
Combining Balance Sheet - Internal Service Funds 120
Combining Statement of Revenues, Expenses and Changes in Retained
Earnings - Internal Service Funds
Combining Statement of Cash Flows - Internal Service Funds
Combining Balance Sheet - All Agency Funds
Combining Statement of Changes in Assets and Liabilities - All Agency
Funds
Schedule of General Fixed Assets By Sources
Schedule of General Fixed Assets by Function and Activity
Schedule of Changes in General Fixed Assets
By Function and Activity
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CITY OF RANCHO CUCAMONGA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2002
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION
General Governmental Expenditures by Function 139
General Governmental Revenues by Source 140
Assessed Valuation of All City Property 141
Property Tax Levies and Collections 142
Direct and Overlapping Property Tax Rate 143
Special Assessment Collections 144
Direct and Overlapping Bonded Debt 145
Legal Debt Margin (General Obligation Bonds) 146
Building Permits - Number of Permits Issued 147
Construction Activity - Building Permit Valuation 148
Demographic Statistics 149
Principal Taxpayers 150
Insurance Policies 151
Miscellaneous Statistical Information 152
CRORY
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City of Rancho Cucamonga
Comprehensive Annual -lbw nciaCReport
June 30, 2002
Introductory Section
T HE CI T Y OF
1 lQ A N C K O CUCAMONGA
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December 9, 2002
The Honorable Mayor
and Members of the City Council
City of Rancho Cucamonga
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Councilmembers:
The Comprehensive Annual Financial Report of the City of Rancho Cucamonga for the fiscal
year ended June 30, 2002 is hereby submitted for your information and consideration.
Responsibility for accuracy, completeness and fairness of the presentation, including all
disclosures, rests with the City. We believe the enclosed data is accurate in all material respects
and is presented in a manner designed to fairly show the financial activity and position of the
City's various funds and account groups. All disclosures necessary to enable the reader to gain a
full understanding of the City's financial affairs have been included.
The Comprehensive Annual Financial Report consists of three sections: introductory, financial
and statistical. The introductory section includes this transmittal letter, the City's organizational
chart and a list of principal officials. The financial section includes the general purpose financial
statements, the combining and individual fund statements and the notes to the general purpose
financial statements. The financial statements have been prepared in accordance with generally
accepted accounting principles as promulgated by the Governmental Accounting Standards Board
(GASB) and received an unqualified opinion from our independent auditors, Lance, Soil and
Lunghard. The statistical section includes several tables indicating historical financial trends of
the City and other selected information.
The City is required to undergo an annual single audit in conformity with the provisions of the
Single Audit Act of 1984, the Single Audit Act Amendments of 1996 and U.S. Office of
Management and Budget Circular A-133, "Audits of States, Local Governments and Non -Profit
Organizations." Information related to this single audit, including the schedule of expenditures of
federal awards, findings and recommendations, the auditor's reports on the internal control
structure and compliance with applicable laws and regulations, is available under separate cover
from the City.
Mayor William J. Alexander
Mayor Pro -Tem Diane Williams
Jack Lam, AICP, City Manager
Councilmember Paul Biane
Councilmember Bob Dutton
Councilmember Grace Curatalo
10500 Civic Center Drive • P. O. Box 807 • Rancho Cucamonga, CA 91729 • (909) 477-2700 • FAX (909) 477-2849
www.ci.rancho-cucamonga.ca.us
December 9, 2002
The Honorable Mayor
and Members of the City Council
I. BACKGROUND INFORMATION
General Information:
The City of Rancho Cucamonga currently has an estimated population of 137,119 and
encompasses approximately 38.4 square miles. It is located between the cities of Upland to the
west, Ontario to the south, Fontana to the east and is in the western section of San Bernardino
County which is in the southern part of the State of California. The local economy is primarily
based on retail commercial business and light manufacturing, which emphasizes the City's efforts
at retaining sales tax generating businesses to help stabilize the City's financial base.
Government:
The City of Rancho Cucamonga (the City) was incorporated in 1977 as a general law city under
the provisions of the Government Code of the State of California, and operates under the Council -
Manager form of city government. The City officials elected at large include a Mayor and four
City Council members, a City Clerk and a City Treasurer. The Mayor and Council members are
elected on a staggered basis for a term of four years. There is no limit on the number of terms an
individual can serve as Mayor or as Council members. The Mayor and City Council appoint the
City Manager.
Reporting Entity and Its Services:
The City has included within its reporting entity for financial reporting purposes all agencies for
which the City is financially accountable. These agencies include the Rancho Cucamonga
Redevelopment Agency, the Rancho Cucamonga Public Improvement Corporation, the Rancho
Cucamonga Fire Protection District, the Rancho Cucamonga Library and the Rancho Cucamonga
Public Financing Authority. The City provides accounting services to all these agencies.
The Rancho Cucamonga Redevelopment Agency (the Agency) is shown in the financial
statements in the Capital Projects Fund and the Debt Service Fund. The Rancho Cucamonga Fire
Protection District is reflected in the Special Revenue Fund. The Rancho Cucamonga Public
Improvement Corporation and the Rancho Cucamonga Public Financing Authority had no
activity as of June 30, 2002. Therefore, no information is shown in the financial statements.
The City of Rancho Cucamonga is a general law city governed by the State of California
Government Code and local ordinances and provides quality service by blending the talents of
City staff and utilizing other agencies. Certain services necessary to continue the high quality of
life in Rancho Cucamonga such as water, sanitation (i.e., sewage) and police are furnished by the
County of San Bernardino and other specialized agencies. The City provides building safety
regulation and inspection, street lighting and beautification, land use planning and zoning,
housing and community development services, maintenance and improvement of streets and
related structures, traffic safety maintenance and improvement, and a full range of recreational
and cultural programs for citizen participation.
The Redevelopment Agency provides the services associated with selling the City as an optimum
location for companies to establish their operations. The City's location and local labor market
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December 9, 2002
The Honorable Mayor
and Members of the City Council
are just two optimum items available as a selling tool. The primary focuses of the
Redevelopment Agency are community revitalization and the long-term economic development
of the City of Rancho Cucamonga. The Rancho Cucamonga Public Improvement Corporation is
a nonprofit corporation which was established to assist the City by financing, acquiring,
constructing, improving and leasing public improvements for the benefits of residents of the City.
Fire protection for the City and its sphere of influence is provided by the Rancho Cucamonga Fire
Protection District. The Rancho Cucamonga Library provides current information, formal
education support, independent learning opportunities and life enrichment materials to the
residents of the City. The Rancho Cucamonga Public Financing Authority was established to
facilitate the financing and the refinancing of construction, expansion, upgrading and
improvement of the public capital facilities necessary to support the rehabilitation and
construction of residential and economic development within the City.
Accounting System and Budgetary Control:
The modified accrual basis of accounting is used for a portion of the City's funds defined as
"governmental funds." This means revenues are recorded when received while expenditures are
recorded when liabilities are incurred. However, at year end, revenues which are both
measurable and available as a resource to finance the operations of the year just ended are also
accrued. The enterprise and internal service funds, or "proprietary funds," follow the accrual
basis of accounting. Under this system, revenues are recognized when earned and expenses are
recorded when the liabilities are incurred.
In evaluating the City's accounting system, primary consideration is given to the adequacy of
internal controls. Internal controls are designed to provide reasonable, but not absolute, assurance
relating to the safeguarding of assets against loss and the reliability of financial records for the
preparation of financial statements and maintaining accountability for assets.
The City adopts an annual budget where each department's budgeted appropriations are
controlled at the character of expense level. These levels are defined as personnel, operations,
capital outlay, capital improvement projects and transfers. Although the budget is monitored at
the character of expense level, the legal level of budgetary control, that is the level at which
expenditures cannot exceed appropriations, is the fund level for the General, Special Revenue,
Debt Service and Capital Projects Funds. Budgetary control is further maintained by the use of
an encumbrance system. Encumbrances at year end are reported as a reservation of fund balance.
Revenues are also estimated annually in the adoption of the annual budget. Revenues and
expenditures are monitored throughout the year.
Financial Administration:
The Finance Department is structured under the Administrative Services Department with the
Director of Administrative Services having responsibility for Personnel, Risk Management,
Business Licensing, Purchasing, Geographical Information Services, Management Information
Services, and the City, Redevelopment Agency and Fire District Treasury functions.
The Finance Officer is responsible for directing the accounting, financial planning and reporting,
payroll, budget analysis, budget preparation, budget implementation and management, and cash
management functions for the City, Redevelopment Agency and Fire District.
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December 9, 2002
The Honorable Mayor
and Members of the City Council
Notes to the Financial Statements:
The Notes to the Financial Statements, which are part of the General Purpose Financial
Statements within the Financial Section, are an integral part of the financial report and are
essential to the fair presentation and adequate disclosure of the financial position of the City,
Redevelopment Agency, Public Improvement Corporation, Fire District and the Public Financing
Authority. The notes should be read along with the financial statements to gain a fuller
understanding of the information contained within this report. Your attention is specifically
directed to the presentation of the City's significant accounting policies.
Fund Descriptions:
Definitions of the various funds and account groups of the reporting entity are included as
supplementary information within the various divisions of the Financial Section of this report.
II. HIGHLIGHTS OF FISCAL YEAR 2001/02
Redevelopment Agency:
Economic Develonment/Marketine
The Agency's economic development goals continue to focus on job creation, business attraction,
retention and expansion, improving the quality of life to residents and businesses, increasing the
City's tax base and providing opportunities for public and private partnerships, including private
investment in the community.
Retention/Expansion - The business visitations, Mayor's Roundtable, and tri -annual business
receptions continued to be a focus of the Redevelopment Agency. The Agency's activities have
resulted in a variety of new companies locating to the community including General Motors,
Mercedes Benz Training Facility, and Mercury Insurance. Nearly 800 new businesses located to
Rancho Cucamonga and were contacted by the Agency. Many of those companies attended the
business receptions and were presented with referral information and services provided within the
City. Participants included Agency and City staff, Mayor and Council members, as well as
representatives from the Rancho Cucamonga Chamber of Commerce, Chaffey College, San
Bernardino County Jobs and Employment Services Department, Small Business Development
Center and the Inland Empire Economic Partnership. The Agency's Third Party Electrical
Certification Program assisted three local businesses in bringing their machinery into electrical
code compliance. Since its introduction in 1994, 25 companies have participated in this program.
The Agency implemented the City's sixth annual Business Appreciation Week in May. Over 30
local business owners and 662 of their employees participated in this annual event. The Agency
is working with other City departments and also the Community Partners Group with IEEP to
identify possible fiber optics infrastructure systems that could improve the Agency's marketing
ability to high tech companies, and companies that are already located in the City.
Marketing/Attraction - The Agency implemented a successful advertising campaign with
placements in a variety of state and national publications. A total of 764 leads were generated as
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December 9, 2002
The Honorable Mayor
and Members of the City Council
a result of the ad campaign. Strategic relationships were strengthened with the Inland Empire
Economic Partnership, local utilities and the Califomia Trade and Commerce Agency to work
cooperatively in business attraction and retention efforts. The Fax -on -Demand Program
continues to be successful, providing commercial/industrial real estate information to over 150
inquiries. Potential new relocating companies and local businesses received promotional skybox
tickets to Quakes' games providing them with an opportunity to experience the
sport/entertainment contribution to the City's total quality of life. The Agency hosted 51
organizations, including 40 companies and 11 leaders of local organizations. The annual Visions
Newsletter and the Business Visions publications were mailed throughout the community and
were included in all public relations and business attraction packets. Additionally, the Chamber
of Commerce, in cooperation with the City and Redevelopment Agency distributed the new
edition of the "Shop Rancho Guide." This guide provides a listing of all retailers in the City and
promotes economic development. The RDA Web page has new links and features offering a
variety of information that can be viewed and printed, including the Visions newsletter and the
Community Profile. The Agency continues to receive acclaim for its site selection Web site,
INside Rancho, which has earned several awards for its innovation and contribution to economic
development, including the 2000 CUED Gold Award, the 2000 CRA Award of Excellence and
the 2001 CGIA Outstanding Internet Award for using Web Technology for GIS Applications.
Major steps toward the development of Victoria Gardens Regional Shopping Center were
accomplished, including formation of a Community Facilities District and completion of a
Memorandum of Understanding between the City, the developer, Forest City, and Lewis
Investment. The developers have begun land use and environmental processing of the project for
City approval.
Affordable Housine
Rental Housing — The Agency continues to monitor rental projects that are operated by the
Southem California Housing Development Corporation (SCHDC), Northtown Housing
Development Corporation (NHDC), Allmark Properties, and Orange Housing. SCHDC manages
a total of 1,096 units at four complexes of which 498 units are classified affordable. NHDC's
Villa del Norte project has 88 large family units and Las Casitas which provides 14 one and two
bedroom units, all at affordable rents. The Pepperwood Apartments, operated by Allmark
Properties, has 46 affordable units. Villa Pacifica, operated by Orange Housing, provides 151
units at rents affordable to low income senior citizens.
Home Ownership — The First Time Homebuyer Program, funded by the Agency and offering
down payment assistance, currently has 22 families participating in workshops in anticipation of
qualifying for loans through the program. Ten families closed escrow during the fiscal year and
numerous participants refinanced their primary loan to receive reduced interest rates. In July
1997, the City Council approved a resolution to join the California Cities Home Ownership
Authority (CCHOA) and participate in its Lease -to -Own Program. This plan provides a down
payment and closing costs for families that can make mortgage payments but do not have the cash
on hand to make the initial payments. The underwriter obtained approval for Freddie Mac for the
program. During the fiscal year, CCHOA has approved 10 loans to families in Rancho
Cucamonga. Additionally, the FreshRate Program provides homebuyer assistance to qualified
households in the form of 101% financing. This FHA -qualified program combines down
payment and closing cost assistance with mortgage financing up to 101% of a home's appraised
value.
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December 9, 2002
The Honorable Mayor
and Members of the City Council
Engineering:
During FY 2001/02, Engineering staff developed a Landscape Installation and Maintenance
Program for median island and parkway areas not included in existing landscape maintenance
districts. They also finalized revisions to Ordinance 58, which requires public improvements for
developments seeking to expand. The revisions are less burdensome for small businesses seeking
to expand.
Throughout FY 2001/02 Engineering staff continued to coordinate meetings of the Route 210/30
Ad Hoc Task Force and participate in several community meetings with residents to discuss the
freeway design and construction. Engineering staff coordinated the formation of the City's
municipal utility.
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 and construction
of the 8 -acre Ralph M. Lewis Park, which was completed in FY 2001/02.
The Caltrans -mandated PRS/PDS (Project Report Study/Project Development Support) study for
both Base Line Road and Arrow Route at the 1-15 Freeway was completed. The City held three
E -waste events during FY 2001/02 and collected 15 tons of material.
Construction of 21 electric vehicle -charging stations at 11 City Facility locations was completed.
Staff also constructed landscape improvements on San Bernardino Road as a collective effort
between the City and the local Church of Jesus Christ of Latter -Day Saints congregations. A
GIS -based street sweeping management program was initiated to improve routing and optimize
program -reporting capabilities.
The following capital projects were constructed during FY 2001/02:
• 6th Street: street pavement rehabilitation projects from Hellman Avenue to Archibald
Avenue;
• 8`h Street: street pavement rehabilitation projects from Grove Avenue to Baker Street;
• 26th Street: street pavement rehabilitation projects from Center Street to Haven Avenue;
• Amethyst Street: street pavement rehabilitation projects from North of Route 30 to
Hillside Road;
• Base Line Road: street pavement rehabilitation projects from Lion Street to Hellman
Avenue;
• Marine Avenue: street pavement rehabilitation projects from Humboldt Avenue to 26th
Street;
• Summit Avenue: street pavement rehabilitation projects from Etiwanda Avenue to East
Avenue;
• Terra Vista Parkway: street pavement rehabilitation projects from Church Street to
Spruce Street;
• Traffic Signal Modifications and Red Light Camera Installation: Base Line
Road/Carnelian Street;
• Traffic Signal Installation: Milliken AvenueNintage Drive Intersection.
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December 9, 2002
The Honorable Mayor
and Members of the City Council
Planning:
Current Planning
During the 2001/02 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 989 applications of all types, ranging from General Plan Amendments to
Home Occupation Permits.
Major development projects that were processed include:
• Victoria Gardens regional shopping center - Approval of the Development Agreement
and Master Plan for 175 acres of mixed use.
• Victoria Arbors master plan approved for 300 acres of mixed use including the regional
mall.
• Pacific Electric Inland Empire Trail — Obtained $3.77 million in federal funding to build
the first 3 -miles of Rancho Cucamonga's portion of this 21 mile regional trail. Working
with the cities of Claremont, Montclair, Upland, Fontana, and Rialto, Rancho Cucamonga
led the effort to master plan the project along the famous Pacific Electric rail line
corridor.
• Construction or completion on: Costco Wholesale, Ford and General Motors parts
distribution warehouses, Jamboree and Carmel apartments in Terra Vista planned
community, and Mercury Insurance.
• Route 66 — adopted Visual Improvement Plan that received an Outstanding Planning
Award from the Inland Empire Section of the American Planning Association.
Major projects that went through plan check and/or were under construction include:
• Costco Wholesale
• Ford Motors parts distribution warehouse
• General Motors parts distribution warehouse
• Jamboree and Carmel apartments in Terra Vista planned community
The Current Planning section was involved with many special projects including:
• General Plan Update
• Foothill Freeway
• Automated Permitting System implementation
• Route 66 Task Force — Visual Improvement Plan
• Sign Task Force
• 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
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December 9, 2002
The Honorable Mayor
and Members of the City Council
Advance Plannine
During the 2001/02 fiscal year, the Advance Planning section worked on a number of projects as
indicated below.
A City -initiated comprehensive update of the General Plan was completed in October 2001. The
intent was to revise the current 10 -year-old plan in order to assure legal compliance with
applicable State law and assure that the Community will have a healthy balance of residential
land use and commercial activities.
In addition, staff processed one Development District Amendment, two Development
Agreements, two annexations, and five General Plan Amendments.
Two County and two governmental referrals were received and reviewed.
Historic Preservation accomplishments included the following:
• Two properties were designated Landmarks - Dorothy Finley House and Krysto Ranch
House
• Isle House foundation completed and restoration commenced
• RDA Preservation Revolving Fund Program Annual Implementation
• The third phase of the Oral History Project completed with 10 additional interviews
completed in an all new electronic digital format.
Community Develonment 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 design of improvements to Calle Vejar, from Avenida Leon to Hellman Avenue, and
Avenida Leon from Arrow Route to Calle Vejar.
• The repair or replacement of 4,295 square feet of sidewalk throughout target
neighborhoods
• The removal of 19,490 square feet of graffiti throughout target neighborhoods
• The installation of 18 handicap ramps totaling 3,122 square feet
Home Improvement Programs
• The City Home Improvement Program assisted 44 households through 2 loans, 21
emergency grants, and 21 grants
• The Oldtimers Foundation Home Maintenance Program assisted 35 households with
minor home repairs
Public Services Programs
• Homeless Outreach, Programs & Education assisted 39 homeless individuals
• Foothill Family Shelter assisted 5 households with transitional shelter
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December 9, 2002
The Honorable Mayor
and Members of the City Council
• House of Ruth assisted 87 households
• The YMCA and YWCA programs assisted 161 youth
• Camp Fire USA assisted 26 youth
• The West End Hunger Program (SOVA) assisted 1,127 individuals
• The Inland Fair Housing and Mediation Board Fair Housing program assisted 73 persons
and their Landlord/Tenant program assisted 101 households
• The Oldtimers Foundation Senior Nutrition program assisted 689 persons
• The Rancho Cucamonga Public Library Family Literacy program assisted 73 youth
• Project Sister assisted 1,265 persons
• YMCA Senior Transportation assisted 528 persons
The administrative function completed the Consolidated Annual Performance and Evaluation
Report (CAPER) for reporting projects completed during the FY 2000/01 program year, and the
Annual Action Plan for proposed projects to be undertaken during the FY 2002/03 program year.
Building and Safety:
Building activity continued at an accelerated pace in fiscal year 2001/2002 with building
valuation exceeding $498 million. Single-family residential construction to lead the increase in
building valuation during the past fiscal year.
The Building and Safety Division provides plan checking and inspection activities for compliance
with State Model Codes including building, fire, plumbing, mechanical and electrical codes and
code enforcement of municipal code property maintenance standards in a coordinated
environment.
Community Services:
The Community Services Department continued its successful efforts to offer residents of the
City of Rancho Cucamonga opportunities to relax, to learn, to get physically fit, to make new
friends and much more. Well over 4,727,560 visits were made to the City's recreation facilities
and parks during the year as youth and adults alike made positive use of their leisure time. The
following major activities were accomplished during the reporting period.
Senior and Human Services
The Rancho Cucamonga Senior Center more than lived up to its mission this last year. With over
100 large and small group activities offered at the Senior Center on a weekly basis, new
audiences of older adults were attracted to the Senior Center. Activities included classes in areas
such as fitness, health and wellness, arts and cultural, self -enhancement and education. In
addition, new increased travel opportunities were introduced. While selling out most single day
trips that were offered, the Senior Center also provided a variety of choices in U.S. and
international extended tours and cruises.
The single most high volume activity at the Senior Center during the reporting period continued
to be the daily nutrition and homebound meal delivery program conducted by the Old Timers
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December 9, 2002
The Honorable Mayor
and Members of the City Council
Foundation. This past year marked a continued increase in the total number of recipients of this
vital service with 45,000 meals being prepared in the Center's kitchen. Half of those meals were
served at the Senior Center and half were delivered to homebound seniors within the community.
The City continued to team with the Rancho Cucamonga Family YMCA to provide a free
transportation program for Rancho Cucamonga seniors providing van service to and from the
Senior Center. During FY 2001/02, 7,540 rides were provided for seniors to take them to the
Senior Center to join in the City's activities, visit with friends and enjoy a hot nutritious meal.
The Center celebrated 38 holiday and special events throughout the year. These fun -filled
programs featured talented entertainers, delicious food and most importantly a lot of fun and
fellowship.
Over this past year the Senior Center has addressed many challenges in meeting the needs of
older adults throughout our community. Additionally, the Center has established itself as a vital
social institution that is an essential link in the aging network offering a broad range of services
and activities and access to many other community resources.
Special Events and Cultural/Performing Arts
A highlight for this Division during FY 2001/02 was the planning for the expansion of
cultural/performing art programs for community residents. Summer also saw the debut of the
City's first Community Theater production, "Annie." Over 150 children auditioned and a cast of
45 worked hard to learn new skills and perfect the show. The production delighted 2,400
spectators over a 2 -week period and included young children, many of whom were attending their
first live theater production. "Annie" paved the way for more productions, including the spring
2002 production of "The Sound of Music, "in which 250 auditioned and 60 performed.
Some of the major community wide special events provided included:
• July 4`h Celebration — our second annual fireworks spectacular at Chaffey College. Nearly
6,000community members enjoyed the daylong festivities that included a fun zone for
children, live entertainment and food vendors.
• Movies in the Park — a 6 -week annual series held during the months of July and August.
Three thousand (3,000) community members attended our showings of family-oriented
movies in the park at three different park sites throughout the City.
• Concerts in the Park — this annual 8 -week program was held at Red Hill Community Park.
eight thousand (8,000) community members enjoyed an evening of music under the stars.
• A Really Big Shew — During August 2001, 2,500 community members were captivated with
comedy, music and celebrity impersonators.
• 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 took place from September 24 -30th.
• The City's Annual Founders Day Parade and Celebration was held on November 10111. Our
parade theme was Salute to America and included a new element this year, a pre -parade
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December 9, 2002
The Honorable Mayor
and Members ot the City Council
salute to our American heroes. Eleven thousand (11,000) residents attended our annual
Citywide parade and celebration in honor of the City's incorporation.
• The 2"d Annual Tree Lighting Ceremony was scheduled to be held on November 29th in
cooperation with Lewis Retail Centers. This fun -filled community event was unfortunately
cancelled due to rain.
• A Cinco de Mayo celebration was held for the community on May 4d'. There were live
mariachis, ethnic dancers, fun -filled activities for children and traditional food vendors.
• Harvest Tuesdays — The grand opening this year took place on June 5th, with the market open
every Tuesday from 5:00 — 8:00 p.m. through September 25that the Orchard Plaza shopping
center. Fresh fruit and vegetables, live entertainment, a kids grove and quality handmade
crafts made this the place to be every Tuesday night in Rancho Cucamonga.
• Park Openings — One new neighborhood parks opened during the year. The Ralph M. Lewis
Park, a 5 -acre park site in the Terra Vista community offers residents amenities including
play fields, tot lots, restroom facilities, on-site parking and much more. A unique element at
this park site is a disc golf course. This park bears the name of an important former
community member, Ralph M. Lewis (1919-2001) who so generously gave of his time and
talent to ensure that our community and the Terra Vista area in particular was the best place
to work, live and play.
Sports
Our Sports Division continues to be the leader in the Inland Empire for municipal sports and
aquatics. In fact, we were recognized this past year as the Agency of the Year by the Inland
Valley Municipal Athletic Association. Some of our sports programs are highlighted below:
• PeeWee Sports for boys and girls, ages 3-5, experienced nearly 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.
• Four hundred and seventy-five (475) teams (7,125 community members) participated in our
Adult Softball program.
• Participation in our Adult Soccer program remained high with 150 teams or 1,800
participants.
• Forty-one (41) Softball Tournaments (9,020 participants) 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 to Swim Program —During fiscal year 2001/2002, the Department offered four sessions of
public swimming lessons for the community. Lessons were provided at both Alta Loma and
Etiwanda High School pools. During the reporting period over 3,200 youngsters and adults
participated in group swimming lessons.
The R.. C. Family Sports Center continues to be a very popular site. Over 120,000 community
members enjoyed the Sports Center programs and another 24,700 participated in open play
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basketball and racquetball at the Center. The Sports Center has played a key role in revitalizing
the Orchard Plaza shopping center.
Teen Proerams
The Teen Center has become a focal point for youth in the community and is open 5 -days a week
year round with extended hours during school vacations and the summer months. It offers a
variety of recreational activities for teens in 6th through 101h grade. A homework study room
located in the RC Family Sports Center opened in June 2001. The room has two computers with
Internet access available to teens to be able to do research and complete homework assignments.
Some of the activities offered include: workshops (budgeting, babysitting training, jobs skills,
securing financial aid for college and family safety) and special programs such as the College
Fair and Career Fair for teens.
The Teen Recreation Activity Club (TRAC), established in 1989, completed another successful
year full of events, fund raising and community service programs. During the summer months
alone, teens volunteered over 3,412 hours of service by operating snack bars at the Movies in the
Park, the Concerts in the Park and the summer aquatic program. The very popular Night on the
Town Babysitting Program that is operated by TRAC provided this much sought after service
year round.
Teen Learning Center (TLC), a summer teen volunteer program, gave youth on-the-job training
in many City programs, such as Day Camp, Kinder Camp, Kid Explorers and the RC Sports
Camp. In all teen programs combined over 800 volunteer hours were logged.
The Teen Trips program offered fun venues for summer, winter and spring breaks. This year 329
teens participated in visits to local attractions throughout the southern California area.
A Skate Demonstration and Safety Clinic was held at the Spruce Park Skate Facility in October
2001 and May 2002. Over 1,500 community members were informed of safety issues, protective
equipment and new gear out on the market pertaining to skateboarding and in-line skating at these
special programs.
Youth Proerams
Playschool, a progressive program for children ages 1-5, continued to experience tremendous
growth this past year. With enrollment over 600, the emphasis of the program is on socialization
skills, interaction skills, improving attention span and language development through the use of
games, crafts, songs and stories. The partnership with the County of San Bernardino to offer
classes at the Mulberry Learning Center continued to thrive. Through classes at the Mulberry
Center, children enrolled in the City's Playschool classes meet along side with children with a
variety of learning and physical disabilities.
Youth Summer Camns
The City offered full-day activities through our Camp Cucamonga program (for youngsters ages
5-12). Over 60 youngsters each week participated in this 9 -week program that has held at Alta
Loma High School. Partial day summer programs were also available for Play Camp (for tiny
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The Honorable Mayor
and Members of the City Council
tots ages 1-5) and Kid Explorers youngsters (ages 5-10). Over 1,500 youngsters participated in
the City's summer camp programs this fiscal year.
Youth Special Events
A variety of youth oriented special events were held over the last year. They included:
• Breakfast with Santa
• Kids Fest 2002
• Pumpkin Carving Bash
The Grapevine
Four issues of the City's quarterly newsletter, The Grapevine were produced and distributed
during the year. This publication serves as the City's main avenue for disseminating information
to the public regarding important City issues and in advertising City programs, events and
recreational opportunities. This publication has proven to be a very effective means of
communicating with the residents of our community.
Recreation Classes
As the largest and most innovative program in the Inland region, the Community Services
Department's recreation program continued to strive for excellence in its program offerings. The
City uses a combination of City facilities, school sites and private businesses to offer over 300
classes for the community each quarter. More than 25,000 residents registered for non -aquatics,
non -senior citizen, fee based classes this past fiscal year. Participants of all ages have their
choice of a variety of course offerings such as arts and crafts, dance, performing arts, music,
gymnastics, sports, fitness, health/safety and special interest classes. Independent contractors,
who were paid a percentage of the class fee, thereby guaranteeing a profit to the City for each
class, offered most of our classes. This year, gross revenues for contract classes exceeded $1.3
million.
Volunteers
Throughout the year over 3,790 volunteers logged over 33,330 hours of service at a cost
saving value to the City of $465,493. These individuals assisted our staff with everything
from special event preparation, coaching sports programs, scorekeeping, teaching classes at
the Senior Center to clerical support at our main office and off-site locations.
Facilities
It is estimated that over 1.7 million community members visited our City parks on a drop-in
basis during the fiscal year. In addition, 170,000 individuals enjoyed functions at our four
reservable parks that have a total of 11 picnic shelters.
The Equestrian Center at Heritage Community Park was utilized daily by the public for drop-
in use and programmed activities. The Alta Loma Riding Club, Rancho Rebels 4-H Club and
the Rising Stars of Equestrian Therapy also used the facility bimonthly for meetings, shows
December 9, 2002
The Honorable Mayor
and Members of the City Council
and other activities. The Rancho Cucamonga Citizen Patrol also used the facility as their
training site.
Lions West and East Community Centers, the Senior Center and to a lesser extent, the R.C.
Family Sports Center were available sites for community rental activities. Demand for space
during peak hours remains high. Revenue generated for all sites last year topped $82,000.
RCPark
In June 2001, the Community Services Department launched www.RCPark.com. This website
provides enhanced customer service for our residents by providing them access to Community
Services Department information 24 hours a day. The site features a comprehensive calendar of
events, descriptions of the current classes and activities offered by the department, park and
facility rental information and league standing for adult sports leagues. Soon residents will be
able to register for classes and activities as well as reserve a park shelter on-line.
Epicenter Activities
The Rancho Cucamonga Epicenter Stadium is home to the highest ranked (in terms of
attendance) southern California team in the Single 'A' Baseball League, the Rancho Cucamonga
Quakes. The team is a California Affiliate of the Anaheim Angels. The facility is used primarily
for Quakes baseball between April and September. On non -game days and off-season months the
facility is available for rent. During the reporting period, 17 rentals took place at the Epicenter
totaling 35 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
To augment City supported programs, the Department was successful in receiving 2 renewal
grants during the reporting period. Continued funding from 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 a carryover grant from the San Bernardino County Superintendent of Schools Office
Departmental staff are on high school campuses on a weekly basis offering youngsters in the
community volunteer opportunities and other activities.
The Department also continued to receive grant funding through the Community Development
Block Grant 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.
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The Honorable Mayor
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Central Park
With the recent 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 a 50,000 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 is anticipated to begin in 2003 with the facility open to the community in fall/winter
2004.
Rancho Cucamonga Performina Arts and Library Center
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 Center will provide personal
enrichment to people of all ages throughout the region. The Performing Arts Center will include a
500 -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 of this exciting complex is anticipated to begin in Fall 2003 with its grand
opening in spring 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
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December 9, 2002
The Honorable Mayor
and Members of the City Council
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 modem on-site
command post during any major incident.
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. Our 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.
In response to the growth of our community during the 2001/02 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:
• Purchased seventy (70) self-contained breathing apparatus (SCBA) in order to replace
and modernize our existing equipment and ensure continued firefighter safety and well-
being.
• Increased the existing emergency response workforce with two (2) additional Hazardous
Materials Specialist stipends and two (2) additional Paramedic stipends. These additions
enable us to continue providing efficient emergency and life safety services to our
community; and increase the Haz Mat Team to 14 members and our Paramedic staffing
from 22 to 24.
• The District purchased a Water Tender. The purchase of this new apparatus will allow the
District to replace and reserve the current 1978 Water Tender, which requires
replacement due to age, absence of modern firefighting capabilities and lack of
versatility.
• Received delivery of a Tiller Ariel Ladder Truck (Truck Company). The District
purchased a new aerial ladder truck to replace the existing ladder truck purchased in
1985/86. Anticipated to be placed in service during the first quarter of 2003, the addition
of the Tiller Ariel Ladder will allow us to put our existing truck into reserve status.
• Initiated acquisition of slightly over one (1) acre of land in the northeast portion of the
Fire District for construction of a new additional facility - Fire Station 176.
• The Fire District purchased nine (9) Lifepak 900 Automatic Extemal Defibrillators
(AED) for placement throughout key City locations including the Senior Center, Civic
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December 9, 2002
The Honorable Mayor
and Members of the City Council
Center, Library and Council Chambers. This purchase was made as part of a community-
based Automatic External Defibrillator program that is intended to improve citizen heart
failure survivability.
• Initiated retrofitting of a communication van from a vehicle that was donated to the
District by the City of Rancho Cucamonga. This retrofitting will furnish the van with
updated operational technology and equipment allowing its utilization as a mobile
Communication/Command Center in the event of a large scale incident.
• Hired an additional Office Specialist I position. In addition to daily clerical duties, this
position is responsible for data entry into the new Aether Fire RMS (formerly SunPro)
fire management software.
Library:
The Rancho Cucamonga Public Library continues to be one of the busiest in the State, with
nearly 750,000 items loaned, over 100,000 information questions answered and 23,000 new items
added to the library's collection. Nearly '/3 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", the popular bookmobile designed for youngsters, loaned nearly 19,000 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 newest outreach program, "Housecalls", delivers library materials via volunteers to
community members whose health prevents them from attending the library. This "books on
wheels" program served more than 30 residents with materials from books to videos.
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December 9, 2002
The Honorable Mayor
and Members of the City Council
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 with15 popular full text databases, covering topics from business research, to in-depth
literature research.
Literacy Services:
Forty-six tutor student pairs call the Library their home and inspiration to keep reading. The
Library produced its first 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. The Literacy Programs were enhanced this year through
a partnership with Community Services, funded by a grant from the Children and Families
Commission for San Bernardino County. 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 2002.
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 7,500 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 $80,000 for the Library in 2002.
Telethon 2002:
Spring of 2002 saw the production of the popular Library Telethon. Over $82,000 was raised for
the purchase of children's books through this popular three day fund raising event. Highlighting
library services through the talents of enthusiastic amateur performers, the Library Telethon
celebrates literacy, reading and the young at heart during a 16 hour live broadcast hosted by the
local cable channel.
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.
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December 9, 2002
The Honorable Mayor
and Members of the City Council
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. The City continues to pursue Community Oriented Policing Services (COPS) program
grants which provide federal matching funds to hire additional Police personnel. In the past few
years Rancho Cucamonga has added 15 new officers to the department with COPS funds. This
office also administers the contract for animal 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.
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 2001/02 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
Carnelian.
• 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 FY 2001/02 this office also commenced working on 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.
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December 9, 2002
The Honorable Mayor
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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 2001/02 fiscal year.
A summary of each of these projects by division follows.
Administration Division: The Administration Division of the Administrative Services
Department provides managerial direction to the department. Major projects include:
• IT Master Plan: For approximately 18 months, staff, in conjunction with a team of
professionals from Deloitte & Touche, have been involved in developing the City's
Information Technology Master Plan. This Plan has been designed with the City's
technology vision to improve the lives of all citizens by providing new approaches to
business, social and educational needs where possible. The IT Master Plan is a longer
range plan (3 to 5 years) which covers areas of information and communication
technology relevant to the operations of the City including, internal City operations and
services, as well as external interaction and communication with other agencies, schools,
business associates and residential/business customers. In developing this Plan a
significant portion of time has been spent gathering and analyzing information gained
from inventory data, interviews/focus groups (both internal and external), peer city
surveys and document review. The City's IT Master Plan is scheduled to be adopted by
the City Council on November 20, 2002.
• City Training Academy: This is the third year since inception of the training academy.
The workshops offered are consistent with the Subcommittee's goal of supporting
employee development and the Focus Group feedback in providing training on selected
topics. During this period staff in concert with The Centre for Organizational
Effectiveness delivered workshops for the following: 1.) Analytical/Critical Thinking
and Problem Solving Skills; 2.) Respecting Differences in the Workplace; 3.) Customer
Service/Communication Excellence for new hires; 4.) Performance Evaluation Training
(refresher course); and 4.) Conflict Management Skills.
• Retirement Contracts: Staff successfully enhanced the City's retirement program by
amending our contract with the California Public Employees Retirement System
(CaIPERS) to provide 2.5% at 55 for all eligible City and Fire District personnel as well
to establish the PARS Retirement System Plan to be administered by PHASE II Systems
for all eligible City and District employees.
December 9, 2002
The Honorable Mayor
and Members of the City Council
Treasury Management Division: The Treasury Management Division of the Administrative
Services Department, in accordance with the "Prudent Person Rule," invests and monitors all idle
funds to maximize and safeguard taxpayer dollars.
• Banking RFP: In conjunction with the Purchasing Division solicited formal Request for
Proposals (RFP) for Banking Services and Custody Services. After a thorough review
and comparative analysis of fees and services the City executed agreements with the most
responsive vendors that meets the City's requirements. As a result of this process the
City has gained an improved treasury management scenario, cash management products,
fully staffed Government Services Groups, lower pricing and future enhanced services.
Finance Department: The Finance Division of the Administrative Services Department
provides for the administration of financial activities such as payroll, accounts payable, accounts
receivable, general ledger, audits, preparation and monitoring of the budget, revenue recording
and tracking, preparation of financial statements, and the establishment and maintenance of a
fixed asset inventory.
During this past year, two documents were created for the fiscal year 2001/02 budget to make the
annual budget more citizen and user friendly as well as promote education and understanding of
local government financing. These documents are the: 1) Budget -at -a -Glance pamphlet and 2)
Community Summary Budget document.
• The Budget -at -a -Glance pamphlet is a very brief summary of the City's General Fund
budget. It is a tri -fold pamphlet that can be easily handed out at the front counter to
address day-to-day inquiries from citizens.
• The Community Summary Budget provides summary budget information on a department
by department basis. It includes similar information to the Budget -at -a -Glance pamphlet
but branches out into more detail. The document is less than a half-inch thick as
compared to our current two-inch thick budget document that includes detail on all City
funds.
The Finance Department also continued to apply for and receive State and National awards for
financial reporting. See Awards section of this transmittal letter for further details.
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:
• (a, Your Service (R-Citv Line): After 10 years, the City has now upgraded its 24-hour
automated citizens response system. With any touchtone telephone staff can access over
200 messages. The City is working to provide service for the community through this
automated system. This system is available for use 24 hours a day, 7 days a week.
Associated faxes, such as employment applications and home occupation and
construction permits are also an integral part of the new system. The plan debuts, via the
Grapevine, early December 2002.
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The Honorable Mayor
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Personnel Division: The Personnel Division of the Administrative Services Department
administers the recruitment, selection, training, retention, discipline and compensation program
for the City. During this period, the Personnel Division accomplished the following:
• Comnensation Surveys: Successfully participated and went on-line with California
Public Agencies Compensation Survey (CALPACS), and providing an efficient way to
conduct compensation surveys. Additionally, staff successfully modified and tested the
City's compensation survey document for compatibility and functionability with
CALPACS.
Business License Division: The Business License Division of the Administrative Services
Department ensures compliance with City codes as they relate to business licenses, transient
occupancy and admission taxes. During this period the Business License Division accomplished
the following:
• Customer Service: Enhanced customer service by making relevant information and
necessary forms available through the Internet.
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.
• Phase One of Fiber Ontic High Sneed Network: Completed the installation of the
Cisco Switch and network equipment for the first leg of the fiber optic high-speed
network system. The Division connected four offsite locations: Library, Fire Station
One, Senior Center and City yard to City Hall through high speed fiber optic network
cable. The Cisco equipment is the data communication devices used to send and receive
e-mail, documents and connect City staff to applications programs located at City Hall.
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:
• Street Light Update: Over the past year the GIS staff has continued to update the
number of street lights, fire hydrants, traffic signs, traffic signals, street name signs,
freeway call boxes, and fire roads as development increases in the City.
December 9, 2002
The Honorable Mayor
and Members of the City Council
• Parcel Database: As development increases in the City, GIS staff continues to maintain
the parcel database to keep it current. From July 1, 2001 to the present, staff has inputted
225 tract/parcel maps into the database, along with lotline adjustments.
• GIS Day: GIS/Special Districts staff presented "GIS AT YOUR CITY HALL" to
approximately 800 4d' through 6th grade students, teachers and parents over a 5 -day
period. Students came from 9 schools in 4 school districts, from 9:00 A.M. to 11:30
A.M. or from 12 Noon to 2:30 P.M. Students were separated into 5 groups and rotated
between presentations, hands-on demonstrations and GIS computer exercises. The
presentation began in the Council Chambers, followed by the various activities
throughout City Hall and the courtyard. Students were invited to enter an essay -writing
contest "GIS AT MY CITY HALL" and one winner was selected from each school
district. Prizes were awarded at the City Council meeting to each student. Additionally,
staff presented GIS at Cucamonga Elementary School to a 2nd grade class of 20 students.
At this session, staff explained to the students that learning about places like the sky,
roads and the ground is called geography. The students made map hats using pictures of
things that they find in geography.
Special Districts Division:
• Additional Districts: This year we added one new Community Facilities District. CFD
2001-01 which is located west of Interstate 15, south of Baseline Road, east of Day
Creek Channel and north and south of Foothill Boulevard, not including the central
portion of such area east of Interstate 15 (Mall location). A special tax is levied on
property owners each year to meet the budget requirements for the current year. The
district was formed to build facilities such as, street, sewer, water and storm drain
improvements and traffic signals.
• Landscape Maintenance District: Landscape Maintenance District (LMD) No. 10 will
be approved and added, bringing the total LMDs in the City to eleven.
Cash Management:
Cash not immediately needed to finance City operations during the year was invested in securities
of the U.S. Government, or its agencies, e.g., bonds and notes of the Federal government and
Federally sponsored agencies, in accordance with State laws governing deposit of public funds.
The City invests in time deposits from 14 to 720 days maturity, issues of federal agencies, the
State of California's Local Agency Investment Fund (LAIF) and, on occasion, bankers
acceptances. It is the objective of staff to attain a greater percentage of invested funds, while
maintaining the necessary reserves needed to fund City services. However, it should be noted
that all investment decisions are made by considering safety first, liquidity second and yield third.
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
December 9, 2002
The Honorable Mayor
and Members of the City Council
real and personal property. The City of Rancho Cucamonga does not have any general obligation
debt. The Redevelopment Agency does have various tax allocation bond issues as well as
developer loans outstanding. Note 10 of the Notes to the Financial Statements, under the
Financial Section of this report, presents more detailed information about these issues.
In July 2001, the Fire District issued a Tax and Revenue Anticipation Note (IRAN) in the
amount of $1,240,000 which was paid off in June 2002. The TRAN served to meet short-term
cash needs of the Fire District. Expenditures in the Fire District occur evenly throughout the
year, whereas its revenues occur less regularly. For example, property taxes are remitted by the
County at two peak times during the year.
Risk Management:
During fiscal year 2001/02, the City of Rancho Cucamonga continued its commitment to risk
management programs for safety, general liability and workers' compensation. Aggressive
claims handling and a strong litigation stance have assisted in maintaining an appropriate reserve
for current and future claims payments: The City has minimized its reliance on its third party
administrator by processing and administering small claims in-house, resulting in an estimated
cost savings of more than $10,000 a year. In addition, various risk control techniques, including
employee accident prevention training, loss control techniques, loss control through safety
programs and employee hazardous identification programs have been implemented to minimize
accident -related losses and exposure by the public.
The City of Rancho Cucamonga is self funded for the first $250,000 of loss for general liability
claims and purchases coverage for losses ranging from $250,000 to $10 million. Additionally,
the City is self-funded for the first $100,000 of loss for workers' compensation claims and
purchases coverage for losses ranging from $100,000 to $10 million.
III. PROSPECTS FOR THE FUTURE
General Fund revenues, such as sales tax, permit and development fees, franchise fees and motor
vehicle license fees are growth related and reflect a continued positive growth in the economy in
general. The result is greater stability; however, it is also accompanied by a greater demand for
services ranging from police to maintenance. Growth continues to increase and becomes a
significant factor in the provision of services.
Our assessment districts remain stable at level "A" service levels with no rate increases proposed
for the 2002/03 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 2002/03 includes the following:
• An increase to the emergency response workforce with nine (9) additional suppression
personnel (three (3) fire captains, three (3) fire engineers and three (3) firefighters). These
xxiv
December 9, 2002
The Honorable Mayor
and Members of the City Council
nine (9) firefighting positions are associated with the opening and staffing of Fire Station
No. 176.
• An increase to the paramedic staffing workforce with six (6) additional paramedic
stipends. These six (6) additions are associated with the opening and staffing of Fire
Station No. 176.
• Begin construction of a sixth fire station (Station 176) to be built in the northeast portion
of the City. Construction is expected to commence January or February.
• Implementation of the conversion process to Aether FireRMS (formerly SunPro)
software in order to modernize the current fire management information system. This
software implementation will improve data collection, record keeping, and analysis in
order to continue implementation of high quality service delivery programs.
• The Fire District intends to purchase two (2) new fire engines. One for replacement and
one for new Fire Station 176.
• In a cooperative effort with the City's Redevelopment Agency, land will be purchased for
the construction of a new Fire Administration facility. The facility is expected to be
completed in Fiscal Year 2004/05.
• The Fire District will initiate planning, engineering, design and construction drawings
during 2002 for the relocation of Fire Station No. 173. Project bidding is anticipated to
begin during the first quarter of 2003, with construction completion in 2004.
• The District will train 75 City employees on AED usage for the proper operation of the
newly purchased Lifepak 900 Automatic External Defibrillators (AED).
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 recently entered into a partnership with a development team to construct over 1.2
million sq. ft. of retail and office in the east portion of the City. The proposed 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 by the end of 2002. The Agency will also begin design work for a Fire
XXV
December 9, 2002
The Honorable Mayor
and Members of the City Council
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
sq. ft. to the Police building and the seismic retrofit of the Civic Center.
The City has an ambitious Capital Improvement Program for Fiscal Year 2002/03 from various
restricted capital funds. Some of the major CIP projects include the Banyan Street widening
improvements from east of Milliken Avenue to Rochester Avenue, a project to install storm drain
improvements on Hermosa Avenue from Church Street to Base Line Road, the widening of
Milliken Avenue from 4'h Street to 7th Street, a pavement rehabilitation project on Grove Avenue
from 8th Street to Foothill Boulevard, and projects to upgrade the railroad crossings at Etiwanda
Avenue (south of Whittram) and 6th Street (east of Archibald). New traffic signals will be
installed next year at the intersections of Etiwanda Avenue & Victoria, Milliken Avenue and Los
Osos Way, Base Line Road and Ellena West, and Victoria Park Lane and Kenyon Way. Park
development projects included in the Fiscal Year 2002/03 budget include development of 6-8
soccer fields on the Napa site by the Califomia Speedway and development of a 5 -acre park in
the Etiwanda community. Design is also underway for the Community Facilities District (CFD)
work at Victoria Gardens and the first phase of Central Park.
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. FINANCIAL STATEMENT ANALYSIS
Government Fund Types:
The fiscal operations of the City are primarily accounted for in the governmental fund types
which include the General, Special Revenue, Debt Service and Capital Project funds. The total
fund equity (aggregate fund balances) in these funds of approximately $399.6 million reflects an
increase of approximately $126.6 million over the previous fiscal year. Following is a summary
analysis of the changes in these aggregate fund balances as a result of revenue and expenditure
activity:
Revenue Analysis
During fiscal year 2001/02, revenue in the combined governmental type funds amounted to
approximately $149.8 million which reflects an increase of $4,802,192 when compared to the
previous fiscal year. Following is a schedule showing the various sources of revenue and their
changes from the prior year:
xxvi
December 9, 2002
The Honorable Mayor
and Members of the City Council
Revenue Source
Taxes
Licenses and permits
Fines and forfeits
Use of money and property
Intergovernmental
Charges for services
Development fees
Other
Total Operating Revenue
Current
Revenue
$ 76,590,594
4,146,137
662,868
16,502,981
16,042,566
6,863,565
11,631,280
17,372,181
$ 149,812,172
Percent
of Total
51.1% $
2.8%
0.4%
11.0%
10.7%
4.6%
7.8%
11.6%
Increase/
(Decrease)
From
2000/01
3,316,811
429,963
86,774
(2,121,431)
(604,774)
594,801
562,190
2,537,858
100.0% $ 4,802,192
Due to continued expansion and relocation of retail and commercial facilities in our community,
the City experienced a $3,316,811 increase in tax revenues. This is related primarily to a
$4,209,878 increase in property tax increment received by the Redevelopment Agency Debt
Service and Capital Projects Funds. Tax revenues in the special revenue funds increased
$1,522,725 overall, primarily in the Fire District and Library Special Revenue Funds. The City
General Fund experienced increased property taxes and franchise fees in the amounts of $323,547
and $982,791, respectively, with an offsetting decrease in utility user's tax (UUT) of $3,693,855
due to the reduction of the UUT to 0% effective August 1, 2001.
Licenses and permits revenues grew primarily due to the increased development activity in the
City which resulted in a $410,017 increase in building permit fees.
Use of money and property decreased $2,121,431 from the prior year primarily due to the
application of an accounting standard at year end which values the City's portfolio at current
market value for financial reporting purposes. The prior year's interest income included a
$4,155,116 reversal of a loss recorded in FY 1999/2000 which inflated the FY 2000/01 interest
income by this amount. Excluding the reversal of this loss from the prior year's interest earnings
results in a current year increase of $2,033,685. The effect of applying the accounting standard in
the current year increased net interest earnings by $2,541,404. The investment portfolio grew by
approximately 30% during fiscal year 2001/02. However, the City's average rate of return
decreased from 5.89% for fiscal year 2000/01 to 4.68% for FY 2001/02.
The decrease in intergovernmental revenues of $604,774 is due primarily to decreased revenues
in the Traffic Congestion Relief, Community Development Block Grant, Measure I, COPS
Universal, Recreation and California Law Enforcement Program Special Revenue Funds of
$563,882, $404,128, $250,460, $125,000, $88,341 and $70,897, respectively. These decreases
were offset by motor vehicle in lieu fee revenue in the General Fund which increased $975,153.
The increase in charges for services was primarily due to increased development activity within
the City. Plan check fees and engineering fees increased $96,311 and $320,694, respectively.
xxvii
December 9, 2002
The Honorable Mayor
and Members of the City Council
Development impact fees also grew due to increased development activity within the City. Total
revenues grew by $610,690. Park development and drainage fees increased $383,398 and
$1,202,401, respectively. These increases were offset by decreases in beautification and systems
development fees of $176,388 and $807,050, respectively.
The increase in other revenues resulted from an increase in contributions from developers for
newly established Community Facilities Districts in the amount of $4,993,427. This was offset
by a $2,565,228 decrease in other revenues in the Redevelopment Agency as a result of a prior
year $2,472,668 reimbursement from the County of San Bernardino for the Hermosa Storm Drain
project.
Exnenditure Analysis
Expenditures in the governmental funds for 2001/02 totaled approximately $114.6 million for a
decrease of $6,736,318 from the previous year. The following table shows 2001/02 expenditures
and other uses by function compared to the prior year:
Function
General government
Public safety
Public safety - fire district
Engineering and public works
Community development
Community services
Capital outlay
Debt service
Total Expenditures
Current Percent
Expenditures of Total
$ 16,611,832 14.5%
13,495,676 11.8%
12,597,231 11.0%
14,720,049 12.9%
11,414,591 10.0%
5,628,724 4.9%
13,866,131 12.1%
26,043,140 22.7%
$ 114,377,374 100.0%
Increase/
(Decrease)
From
2000/01
$ (141,599)
494,193
1,850,771
1,839,206
550,826
455,802
(16,044,203)
4,054,632
$ (6,940,372)
General government expenditures decreased $141,599. The primary cause of the increase was
activity occurring in three of the City's Community Facilities Districts (design, survey, plan
check). This activity resulted in increased expenditures of $898,652. Redevelopment Agency
Debt Service Fund expenditures decreased $516,416 due to costs incurred in the prior year to
construction the Fire Vehicle Maintenance Facility and Capital Projects Funds expenditures
increased by $254,875 due to continued funding for the City's fiber optics project. Expenditures
in the General Fund decreased $714,418 primarily due to the prior year construction of the City's
new employee parking lot which did not occur in the current year.
Public safety expenditures grew as a result of an increase in the cost of the City's contract with
the San Bernardino County Sheriff's Department to cover additional personnel costs.
December 9, 2002
The Honorable Mayor
and Members of the City Council
Public safety — fire district expenditures increased $1,850,771 due to the new Fire Vehicle
Maintenance Facility becoming operational in August 2001, payment of employee leave benefits
to retirees, increases in insurance costs (medical and workers compensation), increased overtime
due to vacancies and general increases in the cost of providing services to a growing population.
Engineering and public works expenditures increased $1,839,206 primarily due to the following.
Expenditures in the General Fund increased $536,862, $655,843 of which related to Engineering -
Administration. These expenditures related primarily to the purchase of traffic signal battery
backup systems. Gas Tax and Systems Development expenditures also increased $361,728 and
$449,504, respectively. Expenditures in the Gas Tax fund related primarily to increase electricity
charges and increased usage of contract services. The Systems Development expenditures related
to increased developer reimbursements, the 6th Street at I-15 Freeway Study and an electric
vehicle charging station network. Additional increases totaling $534,807 occurred in two of the
City's Assessment Districts for construction work on Hermosa Avenue.
Community development expenditures increased $287,647 in the General Fund due to the
increased use of contract development services in the Planning and Building and Safety Divisions
to assist with the increased development activity within the City. Additionally, increased
expenditures were incurred in the City's landscape maintenance districts in the amount of
$130,771. Community Development Block Grant expenditures also increased $165,088.
Community services expenditures grew by $455,802 of which $96,653 related to the General
Fund and $219,950 related to the Recreation Special Revenue Fund to expand the programs and
activities offered by the Community Services Department. (See Highlights of Fiscal Year
2001/02 section for further details). Additionally, the Library Services Special Revenue Fund
grew by $79,108 to enhance the programs and the book selection provided by the City's library.
Park Development expenditures also increased by $28,724.
Expenditures for capital outlay had a net decrease of $16,044,203 due to the following. Gas Tax
expenditures for local street rehab in the amount of $301,979 were deferred to the following fiscal
year. Drainage Facilities expenditures increased $1,034,112 due to construction of the Hermosa
storm drain and Section 8 work. Traffic Congestion Relief expenditures increased $914,036
primarily due to street rehab improvements and 6'h Street pavement. These increases were offset
by a $1,508,490 decrease in Regional Choice Transit capital Improvement expenditures due to
the prior year completion of the Metrolink Station Phase II project. Additionally, Redevelopment
Agency capital project expenditures for Fire Protection decreased $2,457,985 due to the
completion of the Fire Maintenance Facility in the prior year. Redevelopment Agency capital
project expenditures decreased $6,406,092 as a result of the completion of the Lower Hermosa
Storm Drain and the Foothill Boulevard median in the prior year. Additionally, costs were
incurred in the prior year for capital improvements in CFD 2000-01 South Etiwanda ($1,212,683)
and CFD 2000-02 Rancho Cucamonga Corporate Park ($6,058,990). These expenditures did not
recur in the current year.
Debt service costs increased $4,054,632 due to debt issuance costs associated with a new
Community Facilities District and the RDA's issuance of tax allocation bonds (TAB) in August
2001. Additionally, interest costs increased as a result of the new TAB issuance.
December 9, 2002
The Honorable Mayor
and Members of the City Council
Proprietary Fund Types:
Internal Service Funds
The City maintains internal service Ifunds for Vehicle Replacement and Data Processing
Equipment/Technology Replacement. These funds are supported by user charges to customers.
Internal service funds account for services to the various departments of the City. The following
represents activity during the current (2001/02) and the previous (2000/01) fiscal years:
2001/02 2000/01
Operating revenues $ 677,970 $ 1,022,710
Non-operating revenues 1,010,808 1,685,694
Operating transfers in 660,642
Total financing sources 1,688,778 3,369,046
Less: Operating expenses 1,682,076 1,266,192
Net income/(Ioss) $ 6,702 $ 2,102,854
These funds enable systematic amortization and replacement of various city equipment. These
internal service funds are currently fully] funded.
Enterprise Fund
The City's Sports Complex Enterprise Fund was established for the Rancho Cucamonga Sports
Complex, more commonly known as the Epicenter. This fund is supported by charges to
customers, rental fees and an admission tax. This fund accounts for personnel operating costs
directly associated with the operations of this facility. The following represents activity during
the current (2001/02) and the previous (2000/01) fiscal years:
xxx
December 9, 2002
The Honorable Mayor
and Members of the City Council
Operating revenues
Non-operating revenues
Operating transfers in
Total financing sources
Less: Operating expenses
Plus: Depreciation related
to contributed capital
Net income/(loss)
2001/02 2000/01
$ 748,702 $ 721,666
32,220 52,419
600,455 493,521
1,381,377 1,267,606
1,850,737 1,702,080
681,562
429,992
$ 212,202 $ (4,482)
The Sports Complex Enterprise Fund had a net increase in retained earnings of $212,202 during
Fiscal Year 2001/02.
V. GENERAL FIXED ASSETS
General fixed assets of the City are those fixed assets used in the performance of general
governmental functions and exclude the fixed assets of Proprietary Funds. As of June 30, 2002,
the general fixed assets of the City amounted to $135,855,548. This amount represents the
original cost of the assets, net of additions and deductions from July 1, 2001 to June 30, 2002 and
is considerably less than their fair value. The system of accounting presently recommended by
the Governmental Accounting Standards Board (GASB) does not allow for the recording of
depreciation of general fixed assets as an expense of governmental funds.
VI. INDEPENDENT AUDIT
The required audit of the books of accounting and financial records, and transactions of all
departments of the reporting entity was conducted by independent certified public accountants
selected by City Council. The auditor's opinion has been included in the Financial Section of this
report.
VII. AWARDS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Rancho
Cucamonga for its comprehensive annual financial report (CAFR) for the fiscal year ended June
30, 2001. The Certificate of Achievement is a prestigious national award recognizing
conformance with the highest standards for preparation of state and local government financial
reports.
December 9, 2002
The Honorable Mayor
and Members of the City Council
In order to be awarded a Certificate of Achievement, a government unit must publish an easily
readable and efficiently organized comprehensive annual financial report. This report must
satisfy both generally accepted account ng 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 fourteen 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, 2001. 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 twelfth time the City has received this award.
VIII. ACKNOWLEDGMENTS
The preparation of this report could not have been accomplished without the efficient and
dedicated service of the entire staff of the Finance Department and the administrative staff of the
Administrative Services Department. We appreciate and would like to commend all the City
departments who assisted and contributed material to this document. We also recognize and
would like to acknowledge the Mayor and members of the City Council for their interest,
dedication, and constant support in planning and conducting the financial operations of the City
in a responsible and progressive manner.
Respectfully submitted,
Jack Lam AICP
City Manager
""!
Tamara
Finance Officer
CITY OF RANCHO CUCAMONGA, CALIFORNIA
CITY OFFICIALS
JUNE 30, 2002
CITY COUNCIL
Name Term Expires
William J. Alexander Mayor 2002
Diane Williams Mayor Pro -Tem 2002
Paul Biane Council Member 2004
Grace Curatalo Council Member 2002
Bob Dutton Council Member 2004
ADMINISTRATION AND DEPARTMENT HEADS
City Manager and Executive Director of the
Rancho Cucamonga Redevelopment Agency
Deputy City Manager
City and Redevelopment Agency Attorney
Treasurer (term expires 2004)
City Clerk (term expires 2004)
Administrative Services Director
Building and Safety Official
Community Services Director
City Engineer
Finance Officer
Fire Chief
Library Director
City Planner
Police Chief
Redevelopment Agency Director
Jack Lam
Pam Easter
James L. Markman
James Frost
Debra Adams
Lawrence I. Temple
Jerry Grant (acting)
Kevin McArdle
Joe O'Neil
Tamara L. Layne
Dennis Michael
Deborah Clark
Brad Buller
Pedro Ortiz
Linda Daniels
1
City_Treasurer
J
City of Rancho Cucamonga
Organization Chart
City Council
x
x
H.
City Manager 1 City Attorney
I
Administrative I I Community
II Services Services
1
I Building and
Safety
I 1 Community
Deve opment
Services
I I
I 1
Engineering, I Planning
Public Works
& Maintenance
Fire
District
I
Library
Services
II
I
1 1
Police
D I Redevelopment
I
City Clerk
Department
a MN — a I N MI Ea 11111 — _ MN NB MI N MN ES — S
1
1
1
1
1
1
1
1
1
1
1
1
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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, 2001
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.
/%G�� a r
�/! President
A6;
Executive Director
XXXV
California Society of
Municipal `finance Officers
Certificate of Award
Outstanding Financial Reporting 2000-2001
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 20, 2002
Chats, Professional & Technical Standards Committee
Dedicated to Excellence in Municipal Financial Management
MN N — N NE NE SI N r MN MN EN I N I NM M _ I
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City of Rancho Cucamonga
Comprehensive Annua(Financial Report
June 30, 2002
Financial- Section
Lance 203 North Brea Boulevard
Suite 203
S011 & Brea, CA 92821-4056
Lunghard (714) 672-0022
LLP Fax (714) 672-0331
CERTIFIED PUBLIC ACCOUNTANTS '^"^"^'•Islcpas.com
INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Brandon W. Burrows
Donald L. Parker
Michael K. Chu
David E. Hale
A Proasslab/ Caryorsllon
Donald G. Slater
Richard K. Kikuchi
Retired
Robert C. Lance
1914-1904
Richard C. Soil
Fred J. Lunghard, Jr.
19.19-1999
We have audited the general purpose financial statements of the City of Rancho Cucamonga, as of and for
the year ended June 30, 2002 as listed in the accompanying table of contents. These general purpose
financial statements are the responsibility of the City's management. Our responsibility is to express an
opinion on these general purpose financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States. Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the general purpose financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the general purpose financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as evaluating the overall general
purpose financial statement presentation. We believe that our audit provides a reasonable basis for our
opinion.
In our opinion, the general purpose financial statements referred to above present fairly, in all material
respects, the financial position of the City of Rancho Cucamonga, at June 30, 2002, and the results of its
operations and the cash flows of its proprietary fund types for the year then ended in conformity with
accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated October 3, 2002
on our consideration of the City of Rancho Cucamonga's internal control over financial reporting and our tests
of its compliance with certain provisions of laws, regulations, contracts and grants.
MEMBER
CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Lance Lunghard
LLP
CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken
as a whole. The supplemental schedules listed in the accompanying table of contents are presented for
purposes of additional analysis and are not a required part of the general purpose financial statements of the
City of Rancho Cucamonga. Such information has been subjected to the auditing procedures applied in the
audit of the general purpose financial statements and, in our opinion, is fairly presented in all material respects
in relation to the general purpose financial statements taken as a whole. The scope of our audit did not include
the supplemental statistical schedules listed in the table of contents and we do not express an opinion on
them.
October 3, 2002
1,
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CITY OF RANCHO CUCAMONGA
General Purpose Financial Statements - Overview
The following General Purpose Financial Statements, along with the Notes to General Purpose Financial
Statements, present an overview of the City's financial position at June 30, 2000 and the results of its
operations and the cash flows of its proprietary fund types for the year then ended.
Governmental Fund Tvoes - includes General, Special Revenue, Debt Service and Capital Projects
Funds through which most governmental functions are financed.
Proprietary Fund Types - includes the Enterprise Funds and the Internal Service Funds which account for
activities which are similar to those found in the private sector.
Fiduciary Fund Types - includes Agency Funds which are used to account for assets held by the City as
an agent for individuals, private organizations, other governmental units and/or other funds.
Account Groups - used to establish control and accountability over the City's General Fixed Assets and
General Long -Term Obligations.
3
CITY OF RANCHO CUCAMONGA
COMBINED BALANCE SHEET - ALL FUND TYPES
AND ACCOUNT GROUPS
JUNE 30, 2002
ASSETS AND OTHER DEBITS
Cash and investments (Notes 1 and 3)
Cash and investments with fiscal agent (Note 3)
Investment - land held for resale (Note 1)
Receivables (net of uncollectibles)
Due from other funds (Note 12)
Deposits
Prepaid charges
Advances to other funds (Note 12)
Fixed assets - net book value (Notes 6 and 7)
Amount available in debt service funds
Amount to be provided for retirement
of general long-term debt
Total Assets and Other Debits
LIABILITIES. FUND EQUITY AND OTHER CREDITS
Liabilities:
Accounts payable
Accrued payroll
Accrued employee benefits (Notes 1 and 10)
Deposits
Due to other funds (Note 12)
Due to other governments
Deferred revenue (Note 9)
Claims payable (Notes 1 and 10)
Payable to trustee
Advances from other funds (Notes 10 and 12)
Bonds and notes payable (Note 10)
Developer loans payable (Note 10)
Total Liabilities
Fund Equity and Other Credits:
Contributed capital
Investment in general fixed assets
Retained earnings:
Reserved (Note 13)
Fund balances:
Reserved (Note 13)
Unreserved:
Designated (Note 13)
Undesignated
Total Fund Equity and Other Credits
Total Liabilities, Fund Equity
and Other Credits
General
$ 61,269,448
3,819,512
3,372,385
1,244,035
27,864,482
$ 97,569,862
GOVERNMENTAL FUND TYPES
Debt Service
Special Redevelopment
Revenue Agency
$ 70,117,600
257,312
2,186,737
172,762
69,157
$ 72,803,568
$ 1,715,646 $ 1,791,726
520,071 401,973
2,373,837 1,193,588
8,000
27,060 504,328
445,184
19,543,256 394,817
7,226 -
300,000
24,187,096
5,039,616
12,129, 977 16, 919, 851
61,252,789
73,382,766
8,888,208
41,955,893
67,763,952
$ 97,569,862 $ 72,803,568
See Notes to Financial Statements
4
$ 25,436,070
7,479,942
1,612,444
97,859
$ 34,626,315
Capital
Projects
$ 156,764,897
20,783,066
29,597,328
15,675,357
1,559,789
612,860
7,997,063
$ 232,990,360
$ 381,468 $ 1,560,931
3,864
603,150 4,396,591
610 -
2,151,540
985,228
1,449,482
32,191,605
33,641,087
$ 34,626,315
8,112,926
57,574,434
148,290,003
19,012,997
224,877,434
$ 232,990,360
PROPRIETARY FUND TYPES
Enterprise Internal
Sports Complex Service
FIDUCIARY
FUND TYPE
Agency
$ 2,670 $ 19,982,456 $ 22,134,685 $
5,547,485
56,347 57,587 121,107
- 328,334
20,878,793 2,688,044
ACCOUNT GROUPS
General
Fixed
Assets
135,855,548
$ 20,937,810 $ 22,728,087 $ 28,131,611 $ 135,855,548
$ 100,290 $
7,128
107,418
73,840 $
96,826 $
12,920
11,479,298
16,542,567
73,840 28,131,611
18,771,468 3,750,000
2,058,924 18,904,247
135,855,548
20,830,392 22,654,247 135,855,548
$ 20,937,810 $ 22,728,087 $ 28,131,611 $ 135,855,548
5
General
Long -Term
Obligation
$
32,191,605
230,866,479
$ 263,058,084
Exhibit A
Page 2 of 2
TOTALS
(Memorandum Only)_
2002 2001
$ 355,707,826
34,067,805
29,597,328
23,529,091
5,531,129
612,860
1,313,192
35,861,545
159,422,385
32,191,605
$ 279,311,497
791,893
15,752,745
22,581,219
7,438,053
430,500
1,019,830
24,911,145
153,077,750
20,809,301
230,866,479 161,749,156
$ 908,701,245 $ 687,873,089
$ - $ 5,720,727
942,092
1,858,819 5,426,244
11,491,162
5,531,129
445,794
- 22,089,613
322,575 329,801
16,542,567
35,861,545
214,140,000
11,175,145
35,561,545
214,140,000
11,175,145
$ 6,259,841
1,064,035
5,344,894
10,818,498
7,438,053
385,795
16,801,960
383,458
12,827,929
24,911,145
143,050,000
12,434,935
263,058,084 329,695,819 241,720,543
$ 263,058,084
22,521,468
135,855,548
20,963,171
88,073,744
23,203,030
128,876,942
21,063,433
72,613,534
250, 622, 605 167,163, 402
60,968,890 33,232,205
579,005,426 446,152,546
$ 908,701,245 $ 687,873,089
CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Revenues:
Taxes
Licenses and permits
Fines and forfeits
Use of money and property
Intergovernmental
Charges for services
Development fees
Other
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Debt issuance costs
Total Expenditures
Excess of Revenues over
(under) Expenditures
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Proceeds of long-term debt
Total Other Financing
Sources (Uses)
Excess of Revenues and Other
Sources over (under) Expenditures
and Other Uses
Fund Balances:
Beginning of Fiscal Year,
as previously reported
Restatements (Note 13)
Beginning of Fiscal Year, as restated
Excess of Revenues and Other
Sources over (under) Expenditures
and Other Uses
End of Fiscal Year (Exhibit A)
General
$ 24,962,169
4,146,137
661,731
3,360,759
7,983,813
4,503,838
3,971,376
49,589,823
9,454,604
12,778,792
9,642,284
5,474,813
2,135,557
39,486,050
10,103,773
(1,904,443)
(1,904,443)
$ 8,199,330
$ 65,183,436
65,183,436
8,199,330
$ 73,382,766
GOVERNMENTAL FUND TYPES
Debt Service
Redevelopment
Agency
Special
Revenue
1,137 -
3,502,938 688,759
7,959,753 -
2,359,727
11,631,280
984,705
46,160,749 24,925,123
2,055,241 1,657,814
651,277 50,674
12,597,231 -
4,542,958 -
5,939,778
3,493,167
7,547,270 1,626,157
50,000 10,467,350
7,418,450
36,876,922 21,220,445
9,283,827 3,704,678
4,804,787
(84,779)
9,720,847
(10,169,981)
7,371,529
4,720,008 6,922,395
$ 14,003,835 $ 10,627,073
$ 53,669,316
90,801
53,760,117
14,003,835
$ 67,763,952
See Notes to Financial Statements
6
Capital
Projects
8,950,525
99,000
12,416,100
29,136,477
3,444,173
14,933
534,807
4,692,704
932,440
4,992,506
2,182,394
16,793,957
12,342,520
35,814
(3,002,700)
84,858.871
81,891,985
$ 94,234,505
$ 19,721,209 $ 24,236,364 $ 7,670,852
$ 23,014,014 $ 131,142,375
(499.446)
23,014,014 130,642,929
10,627,073 94,234,505
$ 33,641,087 $ 224,877,434
TOTALS
(Memorandum Only)
2002 2001
$ 76,590,594 $ 73,273,783
4,146,137 3,716,174
662,868 576,094
16,502,981 18,624,412
16,042,566 16,647,340
6,863,565 6,268,764
11,631,280 11,069,090
17,372,181 14 834 323
149,812,172 145,009,980
16, 611, 832 16, 753, 431
13,495,676 13,001,483
12, 597, 231 10, 746,460
14,720,049 12,880,843
11,414,591 10,863,765
5,628,724 5,172,922
13,866,131 29,910,334
11,449,790 11,691,639
12, 410, 956 10, 296, 869
2,182,394 -
114,377,374 121,317,746
35,434,798 23,692,234
14,561,448 14,081,564
(15,161,903) (15,235,727)
92,230,400 9,136,908
91,629,945 7,988,999
$ 127,064,743 $ 31,681,233
$ 273,009,141
(408,645)
272,600,496
127,064,743
$ 399,665,239
$ 241,266,293
61,615
241,327,908
31,681,233
$ 273,009,141
Exhibit13
Page 2 of 2
CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Revenues:
Taxes
Licenses and permits
Fines and forfeits
Use of money and property
Intergovernmental
Charges for services
Development fees
Other
Total Revenues
Expenditures:
Current:
General govemment
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Debt issuance costs
Total Expenditures
Excess of Revenues over
(under) Expenditures
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Proceeds of long-term debt
Total Other Financing
Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis)
Adjustments:
To adjust for encumbrances (Note 1)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) - Budgetary
Classifications
Other Adjustments:
To record excess of Revenues and Other
Sources over (under) Expenditures and Other
Uses for nonbudgeted funds (Note 1)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
Fund Balances:
Beginning of Fiscal Year - as previously reported
Restatements (Note 13)
Beginning of Fiscal Year - as restated
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
End of Fiscal Year (Exhibit A)
Budget
$ 24,911,510
3,618,280
585,990
3,163,140
7,814,920
4,313,400
4,042,080
48,449,320
11,742,318
13,216,020
10,470,020
6,032,230
2,301,850
43,762,438
GENERAL FUND
Actual
$ 24,962,169
4,146,137
661,731
3,360,759
7,983,813
4,503,838
3,971,376
49,589,823
10,262,246
12,895,405
10,198,542
5,712,119
2,190,855
41,259,167
4,686,882 8,330,656
(1,966,340) (1,904,443)
(1,966,340) (1,904,443)
2,720,542 6,426,213
1,773,117
2,720,542 8,199,330
Variance -
Favorable
(Unfavorable)
$ 50,659
527,857
75,741
197,619
168,893
190,438
(70,704)
1,140,503
1,480,072
320,615
271,478
320,111
110,995
2,503,271
3,643,774
61,897
61,897
3,705,671
1,773,117
5,478,788
$ 2,720,542 $ 8,199,330 $ 5,478,788
$ 65,183,436 $ 65,183,436 $
65,183,436 65,183,436
2,720,542 8,199,330
$ 67,903,978 $ 73,382,766
See Notes to Financial Statements
8
5,478,788
$ 5,478,788
Budget
SPECIAL REVENUE FUNDS
Variance -
Favorable
(Unfavorable)
$ 19,545,270
1,000
2576,810
6,386,500
2,391,370
9,436,480
689,540
41,026,970
2,388,720
651,445
12,905,770
5,129,560
6,997,040
3,860,870
14,102,280
50,000
Actual
$ 19,721,209
1,137
3,498,957
7,929,745
2,359,727
11,631,280
984,705
46,126,760
2,062,870
651,277
12,724,761
4,640,407
6,079,257
3,522,164
12,359,337
50,000
$ 175,939
137
922,147
1,543,245
(31,643)
2,194,800
295,165
5,099,790
325,850
168
181,009
489,153
917,783
338,706
1,742,943
46,085,685 42,090,073 3,995,612
(5,058,715) 4,036,687 9,095,402
4,773,450 4,804,639 31,189
(53,450) (53,585) (135)
4,720,000 4,751,054 31,054
(338,715) 8,787,741 9,126,456
(338,715)
5,213,151
14,000,892
2,943
5,213,151
14,339,607
2,943
$ (338,715) $ 14,003,835 $ 14,342,550
$ 53,669,316 $ 53,669,316 $
90,801
53,669,316 53,760,117
90,801
90,801
(338,715) 14,003,835 14,342550
Budget
Exhibit C
Page 2 of 4
DEBT SERVICE FUNDS
REDEVELOPMENT AGENCY
Variance -
Favorable
Actual (Unfavorable)
$ 10,051,961 $ 24,236,364 $ 14,184,403
10,051,961
690,077
52,648
3,329,081
11,039,050
9,869,920
24,980,776
(14,928,815)
(2,425,450)
7,371,529
4,946,079
(9,982,736)
688,759
24,925,123
1,936,681
58,012
2,464,664
10,467,350
7,418,450
22,345,157
2,579,966
9,720,847
(10,169,981)
7,371,529
6,922,395
9,502,361
1,124,712
688,759
14,873,162
(1,246,604)
(5,364)
864,417
571,700
2,451,470
2,635,619
17,508,781
9,720,847
(7,744,531)
1,976,316
19,485,097
1,124,712
(9,982,736) 10,627,073 20,609,809
$ (9,982,736) $ 10,627,073 $ 20,609,809
$ 23,014,014 $ 23,014,014 $
23,014,014 23,014,014
(9,982,736) 10,627,073 20,609,809
$ 53,330,601 $ 67,763,952 $ 14,433,351 $ 13,031,278 $ 33,641,087 $ 20,609,809
9
CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Revenues:
Taxes
Licenses and permits
Fines and forfeits
Use of money and property
Intergovernmental
Charges for services
Development fees
Other
Total Revenues
Expenditures:
Current:
General govemment
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Debt issuance costs
Total Expenditures
Excess of Revenues over
(under) Expenditures
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Proceeds of long-term debt
Total Other Financing
Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis)
Adjustments:
To adjust for encumbrances (Note 1)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) - Budgetary
Classifications
Other Adjustments:
To record excess of Revenues and Other
Sources over (under) Expenditures and Other
Uses for nonbudgeted funds (Note 1)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
Fund Balances:
Beginning of Fiscal Year - as previously reported
Restatements (Note 13)
Beginning of Fiscal Year - as restated
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
End of Fiscal Year (Exhibit A)
Budget
CAPITAL PROJECTS FUNDS
Variance -
Favorable
Actual (Unfavorable)
$ 6,986,160 $ 7,670,852
308,390
1,882,050
20,413,180
29,589,780
15,787,482
151,583
538,250
10,227,891
685,000
1,948,850
617,970
29,957,026
(367,246)
(6,817,235)
66,810,010
59,992,775
59,625,529
59,625,529
$ 59,625,529
$ 131,142,375
131,142,375
59,625,529
$ 190,767,904
See Notes to Financial Statements
10
8,939,133
99,000
12,416,100
29,125,085
$ 684,692
8,630,743
(1,783,050)
(7,997,080)
(464,695)
10,048,641 5,738,841
25,755 125,828
594,230 (55,980)
6,519,045 3,708,846
932,440 (247,440)
4,992,506 (3,043,656)
2,182,394 (1,564,424)
25,295,011 4,662,015
3,830,074 4,197,320
35,814
(3,002,700)
84,858,871
35,814
3,814,535
18,048,861
81,891,985 21,899,210
85,722,059 26,096,530
8,554,076
94,276,135
(41,630)
$ 94,234,505
8,554,076
34,650,606
(41,630)
$ 34,608,976
$ 131,142,375 $
(499,446)
130,642,929
(499,446)
(499,446)
94,234,505 34,608,976
$ 224,877,434 $ 34,109,530
TOTALS (MEMORANDUM ONLY)
2002
Budget
$ 61,494,901
3,618,280
586,990
6,048,340
16,083,470
6,704,770
9,436,480
25,144,800
129,118,031
30,608,597
14,071,696
12,905,770
16,137,830
13,029,270
6,162,720
27,659,252
11,774,050
11,818,770
617,970
144,785,925
(15,667.894)
4,773,450
(11,262,475)
74,181,539
67,692,514
52,024,620
52,024,620
$ 52,024,620
$ 273,009,141
273,009,141
52,024,620
$ 325,033,761
Actual
$ 76,590,594
4,146,137
662,868
16,487,608
16,012,558
6,863,565
11,631,280
17,372,181
149,766,791
24,310,438
13,630,449
12,724,761
15,433,179
11,791,376
5,713,019
21,343,046
11,449,790
12,410,956
2,182,394
130,989,408
18,777,383
14,561,300
(15,130,709)
92,230,400
91,660,991
110,438,374
16,665,056
127,103,430
(38,687)
$ 127,064,743
$ 273,009,141
(408,645)
272,600,496
127,064,743
$ 399,665,239
11
Variance -
Favorable
(Unfavorable)
$ 15,095,693
527,857
75,878
10,439,268
(70,912)
158,795
2,194,800
(7.772.619)
20,648,760
6,298,159
441,247
181,009
704,651
1,237,894
449,701
6,316,206
324,260
(592,186)
(1,564,424)
13,796,517
34,445,277
9,787,850
(3,868,234)
18,048,861
23,968,477
58,413,754
16,665,056
75,078,810
(38,687)
$ 75,040,123
(408,645)
(408,645)
75,040,123
$ 74,631,478
Exhibit C
Page 4 of 4
CITY OF RANCHO CUCAMONGA Exhibit D
COMBINED STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN RETAINED EARNINGS
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Operating Revenues:
Charges for services
Rents
Total Operating Revenues
Operating Expenses:
Salaries and benefits
Maintenance and operations
Contractual services
Vehicle and equipment maintenance
Depreciation
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues:
Taxes
Interest income
Gain on sale of fixed assets
Miscellaneous
Total Nonoperating Revenues
Net Income (Loss) Before Operating Transfers
Operating transfers in
Net Income (Loss)
Add back depreciation related to contributed capital
Increase (Decrease) in Retained Earnings
Retained Earnings:
Beginning of Fiscal Year - as previously reported
Restatements (Note 13)
Beginning of Fiscal Year - as restated
Increase (Decrease) in Retained Earnings
End of Fiscal Year
Enterprise Internal
Sports Complex Service
$ 525,454 $ 677,970
223,248 -
748,702
593,635
495,518
278,743
2,424
480,417
1,850,737
(1,102,035)
20,943
(177)
11,454
32,220
(1,069,815)
600,455
(469,360)
681,562
$ 212,202
$ 2,277,937
(431,215)
1,846,722
212,202
$ 2,058,924
TOTALS (Memorandum Only)
Year ended June 30,
2002 2001
$ 1,203,424
223,248
677,970 1,426,672
549,290
1,132,786
1,682,076
(1,004,106)
1,010,808
1,010,808
593,635
495,518
278,743
551,714
1,613,203
3,532,813
(2,106,141)
20,943
1,010,631
11,454
1,043,028
6,702 (1,063,113)
600,455
6,702 (462,658)
681,562
$ 6,702 $ 218,904
$ 18,785,496 $21,063,433
112,049 (319,166)
18,897,545
6,702
$18,904,247
See Notes to Financial Statements
12
20,744,267
218,904
$20,963,171
$ 1,503,126
241,250
1,744,376
588,786
372,267
297,114
719,737
990,368
2,968,272
(1,223,896)
37,749
1,645,769
40,102
14,493
1,738,113
514,217
1,154,163
1,668,380
429,992
$ 2,098,372
$21,234,712
(2,269,651)
18,965,061
2,098,372
$21,063,433
CITY OF RANCHO CUCAMONGA Exhibit E
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Cash Flows from Operating Activities:
Operating Loss $ (1,102,035)
Adjustment to reconcile Operating Income to Net Cash:
Depreciation 480,417
Miscellaneous income 1,792
Changes in Assets and Liabilities:
(Increase) decrease in accounts receivable (29,317)
(Increase) decrease in interest receivable -
Increase(decrease)in accounts payable (583
Increase (decrease) in accrued payroll payable (21,051)
Total Adjustments 431,258
Net Cash Provided (Used) by Operating Activities (670,777)
Enterprise Internal
Sports Complex Service
Cash Flows from Noncapital Financing Activities:
Taxes
Operating transfers in
Net Cash Provided (Used) by Noncapital
Financing Activities
Cash Flows from Capital and Related Financing Activities:
Acquisition of fixed assets
Proceeds from sale of fixed assets
Net Cash Provided (Used) by Capital and
Related Financing Activities
Cash Flows from Investing Activities:
Interest income
Net Cash Provided (Used) by Investing Activities
Net Increase (Decrease) in Cash and Investments
Cash and Investments at Beginning of Year
Cash and Investments at End of Year
SCHEDULE OF NONCASH TRANSACTIONS
There were no non-cash transactions during the fiscal year.
20,943
600,455
621,398
$ (1,004,106)
1,132,786
78,825
(31,129)
1,180,482
176,376
(1,288,736)
(1,288,736)
(177) 1,010,808
(177) 1,010,808
(49,556) (101,552)
52,226 20,084,008
$ 2,670 $19,982,456
See Notes to Financial Statements
13
TOTALS (Memorandum OnIv)
Year ended June 30,
2002 2001
$ (2,106,141) $ (1,223,896)
1,613,203
1,792
(29,317)
78,825
(31,712)
(21,051)
1,611,740
(494,401)
20,943
600,455
621,398
(1,288,736)
(1,288,736)
1,010,631
1,010,631
(151,108)
20,136,234
$ 19,985,126
990,368
14,493
4,210
(78,143)
(323,252)
4,315
611,991
(611,905)
37,749
1,154,163
1,191,912
(1,161,210)
40,102
(1.121,108)
1,645,769
1,645,769
1,104,668
19,031,566
$20,136,234
THIS PAGE INTENTIONALLY LEFT BLANK
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CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2002
Note 1: Organization and Summary of Significant Accounting Policies
a. Description of the Reporting Entity
The City of Rancho Cucamonga was incorporated on November 30, 1977 under the laws of
the State of California and enjoys all the rights and privileges applicable to a General Law
City. It is governed by an elected five -member board. As required by generally accepted
accounting principles, these financial statements present the City of Rancho Cucamonga (the
primary government) and its component units.
The inclusion of an organization within the scope of the reporting entity of the City of Rancho
Cucamonga is based on the provision of GASB Statement No. 14. The blended component
units discussed below, although legally separate entities are in substance part of the
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.
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
15
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
separate special district; however, now it is under the control of the City of Rancho
Cucamonga instead of the County of San Bernardino. Separate financial statements are
not available for the District.
The Rancho Cucamonga Library was part of the San Bernardino County Library System
in which the City of Rancho Cucamonga participated. Effective July 1, 1994 and
pursuant to 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.
b. Description of Funds
Fund Accounting Systems
Governmental accounting systems are organized and operated on a fund basis. Afund
is defined as an independent fiscal and accounting entity with a self -balancing set of
accounts recording cash and other financial resources, together with all related liabilities
and residual equities or balances, and changes therein, which are segregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with
special regulations, restrictions or limitations.
Types of Funds
Governmental Fund Tvoes
General Fund - to account for all unrestricted resources except those required to be
accounted for in another fund.
Special Revenue Funds - to account for the proceeds of specific revenue sources
(other than major capital projects) that are restricted by law or administrative action
to expenditures for specified purposes.
Debt Service Funds - to account for the accumulation of resources for, and payment
of, interest and principal on general long-term debt.
Capital Projects Funds - to account for financial resources segregated for the
acquisition of major capital facilities (other than those financed by Proprietary
Funds).
Proorietary Fund Tvoes
Enterprise Funds - to account for operations in a manner similar to private business
enterprises where the intent is that the costs (expenses, including depreciation) of
providing goods or services to the general public on a continuing basis is to be
financed or recovered primarily through user charges.
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Internal Service Funds - to account for the financing of goods or services provided by
one department or agency to other departments or agencies of the City or to other
governmental units, on a cost -reimbursement basis.
Fiduciary Fund Tvoes
Agency Funds - to account for assets held by the City as trustee or agent for
individuals, private organizations, or other governmental units, and/or other funds.
Account Grouos
Fixed Assets and Long -Term Liabilities
The accounting and reporting treatment applied to the fixed assets and long-
term liabilities associated with a fund are determined by its measurement focus.
All governmental funds are accounted for on a spending or "financial flow"
measurement focus. This means that only current assets and current liabilities
are generally included in their balance sheets. Their reported fund balance (net
current assets) is considered a measure of "available spendable resources".
Governmental fund operating statements present increases (revenues and other
financing sources) and decreases (expenditures and other financing uses) in net
current assets. Accordingly, they are said to present a summary of sources and
uses of "available spendable resources" during a period.
Fixed assets used in governmental fund type operations (general fixed assets)
are accounted for in the General Fixed Assets Account Group, rather than in
governmental funds. Public domain ("infrastructure") general fixed assets
consisting of roads, bridges, curbs and gutters, streets and sidewalks, drainage
systems, and lighting systems, are not capitalized.
No depreciation has been provided on general fixed assets. All fixed assets are
valued at historical cost or estimated historical cost if actual historical cost is not
available. Donated fixed assets are valued at their estimated market value on
the date donated. Fixed assets acquired under lease/purchase contracts are
recorded in the Proprietary Funds and the General Fixed Assets Account Group.
The corresponding liabilities are recorded in the Proprietary Funds and the
General Long -Term Debt Account Group. Interest accrued during construction
(if any) of fixed assets is capitalized as a part of the asset cost.
All proprietary funds are accounted for on a cost of services or "capital
maintenance" measurement focus. This means that all assets and all liabilities
(whether current or noncurrent) associated with their activity are included on
their balance sheets. Their reported fund equity (net total assets) is segregated
into contributed capital and retained earnings components.
Proprietary fund type operating statements present increases (revenues) and
decreases (expenses) in net total assets.
Depreciation of all exhaustible fixed assets used by Proprietary Funds is
charged as an expense against their operations. Proprietary fund fixed assets
are reported net of accumulated depreciation on their balance sheets.
17
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Depreciation has been provided over the estimated useful lives using the
straight line method for all classes of fixed assets. The estimated useful lives are
as follows:
Computer Equipment
Automotive Equipment
Other Equipment
3-5 years
5 years
5-10 years
Long-term liabilities expected to be financed from governmental funds are
accounted for in the General Long -Term Debt Account Group, not in the
governmental funds. Noncurrent portions of long-term receivables due to
governmental funds are reported on their balance sheets, in spite of their
spending measurement focus. Special reporting treatments are used to
indicate, however, that they should not be considered "available spendable
resources", since they do not represent net current assets. Recognition of
governmental fund type revenues represented by noncurrent receivables is
deferred until they become current receivables. Noncurrent portions of long-
term loans receivable are offset by fund balance reserve accounts.
Special reporting treatments are also applied to governmental fund inventories
(if any) to indicate that they do not represent "available spendable resources",
even though they are a component of net current assets. Such amounts are
generally offset by fund balance reserve accounts.
Because of their spending measurement focus, expenditure recognition for
governmental fund types does not include amounts represented by noncurrent
liabilities. Since they do not affect net current assets, such long-term amounts
are not recognized as governmental fund type expenditures or fund liabilities.
They are instead reported as liabilities in the General Long -Term Debt Account
Group.
c. Functional Classifications
Expenditures of the City are classified by function. Functional classifications are defined as
follows:
General Government includes legislative activity, City Clerk, City Attorney, City Manager
as well as management or supportive services across more than one functional area.
Public Safety includes those activities which involve the protection of people and
property.
Public Safety - Fire Protection includes activities of the fire protection district involved in
the protection of people and property from fire.
Enaineerina and Public Works includes all maintenance, engineering and capital
improvements which relate to streets, parks, flood control and other public facilities.
Community Development includes those activities which involve planning and
redevelopment as well as building and safety.
Community Services includes those activities which involve the providing of recreational,
cultural and educational services.
18
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
d. Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are recognized in
the accounts and reported in the financial statements. Specifically, it relates to the timing of
the measurements made regardless of the nature of the measurement.
All governmental funds and Agency funds are accounted for using the modified accrual basis
of accounting. Their revenues are recognized when they become measurable and available
as net current assets. Revenues considered susceptible to accrual in those funds wherein
revenue is recognized on a modified accrual basis is as follows: property and sales taxes,
revenue from the use of money and property, interfund transfers, unbilled service receivables
and intergovernmental revenue are all considered measurable and are recognized as
revenue on a modified accrual basis; licenses, permits, fines and forfeitures and similar items
are, for the most part, not susceptible to accrual and consequently are not recorded until
received. Agency funds are purely custodial (assets equal liabilities) and thus do not involve
measurement of results of operations. The assets and liabilities are accounted for on a
modified accrual basis.
Property tax revenue is recognized on the basis of NCGA Interpretation No. 3; (adopted by
GASB) that is, in the fiscal year for which the taxes have been levied providing they become
available. Available means then due, or past due and receivable within the current period and
collected within the current period or expected to be collected soon enough thereafter to be
used to pay liabilities of the current period. The County of San Bernardino collects property
taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day in March
preceding the fiscal year for which the taxes are levied. The tax levy is made July 1 and
covers the fiscal period July 1st to June 30th. All secured personal property taxes and one-
half of the taxes on real property are due November 1st; the second installment is due
February 1st. All taxes are delinquent, if unpaid, on December 10th and April 10th
respectively. Unsecured personal property taxes become due on the first of March each year
and are delinquent, if unpaid, on August 31st.
Grants, entitlements, or shared revenues recorded in governmental funds are recognized as
revenue in the accounting period when they become susceptible to accrual, i.e., both
measurable and available (modified accrual basis). Grants received before the revenue
recognition criteria has been met are reported as deferred revenue, a liability account. Such
resources not received are reported as a receivable if the revenue recognition criteria has
been met.
Expenditures are generally recognized under the modified accrual basis of accounting when
the related fund liability is incurred; principal and interest on general long-term debt is
recognized when due.
All proprietary funds are accounted for using the accrual basis of accounting. Their revenues
are recognized when they are earned and become measurable, expenses are recognized
when they are incurred if measurable. All proprietary funds apply all authoritative body
pronouncements issued prior to November 30, 1989 and thereafter all FASB
pronouncements except those which conflict with or contradict GASB pronouncements.
e. Budgetary Data
General Budget Policies
The City Council approves each year's budget submitted by the City Manager prior to the
beginning of the new fiscal year. Public hearings are conducted prior to its adoption by
the Council. Supplemental appropriations, where required during the period, are also
19
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
approved by the Council. There were several supplemental appropriations required
during the year. A detailed mid -year review was conducted at which time a revised
budget was adopted. There were no significant non -budgeted financial activities during
the year. The City Council may transfer funds between funds or activities set forth in the
budget. The City Manager may transfer funds between line items within an appropriation
as set forth in the budget and may transfer appropriations between activities within any
fund. Budget data presented in the financial statements are the final adjusted amount.
At fiscal year-end all operating budget appropriations lapse.
The level of budgetary control (that is the level at which expenditures cannot legally
exceed the appropriated amount) is established at the department level within the
General Fund and at the function level for Special Revenue, Debt Service and Capital
Project Funds.
For the fiscal year 2001-2002, the following funds had no adopted annual budgets:
SB 140
Major Urban Resource Library Grant
1998 Local Law Enforcement Block Grant
Adult Education Act Grant
Teen Connection Program Grant
CFD 2000-01 South Etiwanda
CFD 2000-03 Rancho Summit
Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and
services. These commitments are recorded for budgetary control purposes in the
General, Special Revenue, and similar govemmental funds. Encumbrances outstanding
at year-end are reported as a reservation of fund balance. They represent the estimated
amount of the expenditure ultimately to result if unperformed contracts in -process at
year-end are completed. They do not constitute expenditures or estimated liabilities.
Budget Basis of Accounting
Budgets for governmental funds are adopted on a basis consistent with generally
accepted accounting principles (GAAP) except that for budaetina purposes only
encumbrances are treated as expenditures.
The Combined Statement of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - All Governmental Funds presents comparisons of the legally
adopted budget with actual data on the budgetary basis. The difference between the
budgetary basis and GAAP are also presented and reconciled on this statement.
f. Other Accounting Policies
Total Columns on Combined Statements
"Memorandum Only" captions on combined statements - total columns mean that totals
are presented for overview informational purposes only and that they do not fairly present
financial position or results of operations for the governmental unit as a whole in
conformity with generally accepted accounting principles. Interfund eliminations have not
been made in the aggregation of these totals.
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Cash and Cash Equivalents
All cash and investments, except those which are held by fiscal agents, are held in a City
pool. These pooled funds are available upon demand and therefore are considered cash
and cash equivalents for purposes of the statement of cash flows. Investments held by
fiscal agents with an original maturity of three months or less are also considered cash
equivalents.
Receivables
Under California Law, property taxes are assessed and collected by the counties up to
1% of assessed value, plus other increases approved by voters. Taxes are levied on
July 1 and are payable in two installments on December 10th and April 10th. The
property taxes go into a pool and are allocated to the cities based on complex formula.
The City of Rancho Cucamonga accrues revenue only for those taxes which are received
within 60 days after year-end.
Investments
Investments are stated at fair value except for the City's investment in land held for
resale which is stated at cost as the Agency expects to sell this land with no decline in
value.
Claims and Judgments and Compensated Absences
Claims and Judaments
Only the short-term liability is reflected as a current liability in all applicable
governmental fund types, the remainder of the liability is reported in the General
Long -Term Debt Account Group. The short-term liability which will be liquidated with
expendable available financial resources is the amount of settlement reached, but
unpaid, related to claims and judgments entered. At June 30, 2002, $7,226 is
reported as a short-term liability in the General Fund and $322,575 is reported in the
General Long -Term Debt Account Group to fund material long-term judgments and
claims against the City.
Compensated Absences
The City utilizes the General Fund and Special Revenue - Fire District Fund to
account for its compensated absences. The short-term portion is determined to be
the amount due to employees for future absences which is attributable to services
already rendered and which is expected to be paid during the next fiscal year. The
total amount of liability for compensated absences is segregated between short-term
and long-term as indicated above and are accordingly reflected in the General Fund,
Fire District Special Revenue Fund and General Long -Term Debt Account Group.
Vacation pay is payable to employees at the time a vacation is taken or upon
termination of employment. Normally, an employee can not accrue more than one
and one-half times his regular annual entitlement.
Sick leave is payable when an employee is unable to work because of illness. For
City employees, those who terminate their employment after five years of continuous
service and have at least 50% of five years sick leave accrued on the books upon
termination may be paid for 120 hours of the accrued leave.
21
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
For Fire District employees, sick leave may be accumulated indefinitely or an
employee with ten or more years of service shall be eligible to convert unused sick
leave to vacation in accordance with the following with any remainder of hours to still
remain unused sick time.
Accumulated Sick
Employee Leave Balance 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 backup
to one-half of total accumulated sick time or have the time credited toward service in
accordance with the Public Retirement Law. All unused sick leave is forfeited upon
termination, other than for normal retirement.
Post-Emolovment Benefits
The City and Redevelopment Agency do not provide post -employment benefits;
however, medical coverage is provided to Fire District personnel and their
dependents upon retirement. The District recognizes the cost of providing these
benefits by recording the insurance premiums as expenditures. The cost for 20
retirees was $116,863 for the fiscal year ended June 30, 2002.
Note 2: Stewardship, Compliance and Accountability
a. Excess expenditures over appropriations
The excess of expenditures over appropriation at the legal level of control is as follows:
Expenditures Appropriations Excess
General Fund:
General Govemment:
Finance
$ 675,384 $ 674,980 $ 404
Special Revenue Funds:
Recreation:
Capital outlay 12,914 12,450 464
Community Development Block Grant
Community development 270,848 270,848
Teen After School Program
Community services 31,059 18,280 12,779
22
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 2: Stewardship, Compliance and Accountability (Continued)
Expenditures Appropriations Excess
Debt Service Fund:
Redevelopment Agency
General govemment $ 1,936,681 $ 690,077 $1,246,604
Public safety 58,012 52,648 5,364
Capital Projects Funds:
Assessment District 84-2
Engineering and Public Works 177,436 117,500 59,936
CFD 2001-01
General govemment 1,562,248 1,460,000 102,248
Redevelopment Agency:
Debt service - principal 932,440 685,000 247,440
Debt service - interest and fiscal
charges 4,992,506 1,948,850 3,043,656
Debt service - debt issuance
costs 1,665,584 1,665,584
b. Fund deficit
The following funds have a deficit at June 30, 2002:
Special Revenue Funds:
Community Development Block Grant $ (82,484)
2001 Local Law Enforcement Block Grant (1,624)
2000 Local Law Enforcement Block Grant (1,210)
Capital Projects Funds.
Regional Choice Transit Capital Improvement (2,044,359)
CFD 2000-03 Rancho Summit (11,745)
Note 3: Cash and Investments
Cash and investments at June 30, 2002 consisted of the following:
Cash on hand $ 6,530
Pooled Cash and Deposits 12,545,103
Pooled Investments 236,705,768
Investment in State Treasurys Investment Pool 106,450,425
Investment in Trustee - Money Market 34,067,805
Total Cash and Investments $ 389,775,631
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
23
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
agents under the provisions of bond indentures. All investments held are in compliance with the
City's investment policy.
Interest income earned on pooled cash and investments is allocated to the various funds based
on the average cash balances. Interest income from cash and investments with fiscal agent is
credited directly to the related fund.
Pooled Cash and Non -Negotiable Certificates of Deposit
All pooled cash and non-negotiable certificates of deposit are entirely insured or
collateralized. The California Government Code requires California banks and savings and
loan associations to secure a City's deposits by pledging government securities as collateral.
The market value of pledged securities must equal at least 110% of a City's deposits.
California law also allows financial institutions to secure City deposits by pledging first trust
deed mortgage notes having a value of 150% of a City's total deposits.
The City may waive collateral requirements for deposits which are fully insured up to
$100,000 by the Federal Deposit Insurance Corporation (FDIC).
Cash and Investments with Fiscal Agent
The City has monies held by a trustee pledged to the payment or security of certain bonds,
certificates of participation and lease obligations. The California Government Code provides
that these monies, in the absence of specific statutory provisions governing the issuance of
these bonds, certificates, or leases, may be invested in accordance with the ordinances,
resolutions or indentures specifying the types of investments its fiscal agent may make.
These ordinances, resolutions, and indentures are generally more restrictive than the City's
general investment policy. In no instance have additional types of investments, not permitted
by the City's general investment policy, been authorized
Credit Risk, Carrying Amount, and Market Value of Deposits
Cash and deposits of the City are summarized below. The deposits are classified as to credit
risk by three categories as follows: Category 1 includes deposits that are insured or
collateralized, with the securities held by the City or its agent in the City's name; Category 2
includes deposits which are uninsured but which are collateralized with the securities held by
the pledging financial institution's trust department in the City's name; Category 3 includes
deposits which are uninsured and uncollateralized, or collateralized with securities held by the
pledging financial institutions, or by its trust department or agent but not in the City's name.
1
Category
2
3
Bank Fair
Balance Value
Cash in Bank
and Petty Cash $ 106,530 $ 13,063,721 $ $ 13,170,251 $ 10,680,103
Certificates
of Deposit 1,865,000 1,865,000 1,865,000
Total $ 106,530 $ 14,928,721 $ - $ 15,035,251 $ 12,545,103
Less: Outstanding amounts
and amounts in transit - net (2,490,148)
Total cash on hand and
pooled cash and deposits $ 12,545,103
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City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
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.
Category
1 2 3 Fair Value
City Investments:
Federal Agency Issues $ 231,732,221 $ - $ - $ 231,732,221
Commercial Papers 4,973,547 - - 4,973,547
$236,705,768 $ - $ - $236,705,768
Investment in State Treasury's Investment Pool
Investment in State Treasury's cannot be assigned a credit risk category because the City
does not own specific securities. However, the fund's investment policies and practices with
regard to the credit and market risks have been determined acceptable to the City's
investment policies.
Fair Value
Investment in State Treasury's Investment Pool $ 106,450,425
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, 2002
was $47,719,552,487 and $48,082,558,174, respectively. The City's share of the pool at
June 30, 2002 was approximately 0.2214%. The fair value of the position in the State
Investment Pool is the same as the value of the Pool shares.
25
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
Investments with Trustee - Money Market
Amounts invested with Trustee in money market cannot be assigned a credit risk category
because the City does not own specific securities. However, the fund's investment policies
and practices with regard to the credit and market risks have been determined acceptable to
the City's investment policies.
Fair Value
Investments with Trustee - Money Market $ 34,067,805
Note 4: Unearned Grants
Because various federal and state subventions and grants have not been received nor the
revenue recognition criteria met, the following awards are not reflected in the financial
statements:
Fund Amount
Community Development Block Grant $ 219,282
COPS Universal Hiring Grant 100,000
Department of Transportation 132,524
Total $ 451,806
Note 5: Advances to Redevelopment Agency
During the current and prior fiscal years, the City of Rancho Cucamonga has loaned the Rancho
Cucamonga Redevelopment Agency funds for use in financing various projects. The loans
which amount to $8,021,226 as of June 30, 2002 bear interest at a rate of 12% per annum and
are payable as funds become available to the Agency. As of June 30, 2002, a total of
$19,543,256 matured interest due on these loans has been added to principal. As this interest is
not payable currently, the City has recognized deferred revenue in this amount.
Note 6: Changes in General Fixed Assets
A summary of changes in general fixed assets follows:
Balance Balance
June 30, 2001 Adjustment Additions Deletions June 30, 2002
Land $ 73,122,045 $ (321,205) $ 1,581,205 $ $ 74,382,045
Building improvements 34,871,492 500,201 2,304,181 37,675,874
Improvements other
than buildings 6,376,988 - 6,376,988
Equipment 12,351,758 (124,225) 2,562,316 195,609 14,594,240
Fumiture and fixtures 904,275 4379 37,136 - 945,790
Construction -in -progress 1,250,384 (333,472) 963,699 1,880,611
Total $ 128,876,942 $ (274,322) $ 7,448,537 $ 195,609 $ 135,855,548
During fiscal year 2001-2002, the City performed an inventory of its fixed assets and restated the
beginning balance in its general fixed assets account group accordingly.
26
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7:
Proprietary Fund Fixed Assets
A summary of proprietary fund type property, plant and equipment as of June 30, 2002 is as
follows:
Allowance
Estimated Fixed for Net
Useful Life Assets Depredation Book Value
Enterprise - Sports Complex
Purchased/Contributed
assets:
Land $ 5,451,015 $ - $ 5,451,015
Building improvements 50 years 17,199,673 3,883,321 13,316,352
Improvements other
than buildings 20 years 3,797,415 1,787,958 2,009,457
Equipment and
vehides 5-15 years 470,178 371,219 98,959
Fumiture and Fixture 10 years 6,003 2,993 3,010
Total $ 26,924,284 $ 6,045,491 $ 20,878,793
Internal Service:
Purchased assets'
Automotive equipment 5-8years $ 3,058,582 $ 1,997,666 $ 1,060,916
Other equipment 3-15 years 1,861,978 865,717 996,261
Construction -in -progress 630,867 630,867
Total $ 5,551,427 $ 2,863,383 $ 2,688,044
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.
Funding Policy
Participants are required to contribute 7% (9% for safety employees) of their annual covered
salary. The City and Fire District make the contributions required of City and Fire District
employees on their behalf and for their account. The City and Fire District are required to
contribute at an actuarially determined rate; the current rate as a percentage of annual
covered payroll is: 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.
27
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Pension Pian Obligations (Continued)
Annual Pension Cost (APC)
For fiscal year 2001-2002, the City's and Fire District's annual pension costs of $1,240,746
and $697,343, 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,
2001, 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, 2001
Entry Age Actuarial Cost Method
Level Percent of Payroll
City: 11 years as of the Valuation Date
Fire Non -Safety: 17 years as of the
Valuation Date
Fire Safety: 5 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.
Fiscal Year
City
6/30/1999
6/30/2000
6/30/2001
THREE-YEAR TREND INFORMATION FOR PERS
(Amounts in Thousands)
Annual Pension
Cost (APC)
$ 2,765
$1,686
$1,662
28
Percentage of Net Pension
APC Contributed Obligation
100%
100%
100%
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Pension Plan Obligations (Continued)
SCHEDULE OF FUNDING PROGRESS FOR PERS
(Amounts in Thousands)
Actuarial
Accrued URAL as
Actuarial Actuarial Liability Unfunded a % of
Valuation Value of (AAL) Entry ML Funded Covered Covered
Date Assets Age (URAL) Ratio Payroll Payroll
6/30/1999
City $ 45,484 S. 30,489 $ 14,995 149.2 % $ 14,326 (104.7) %
Fire Misc. 1,829 1,308 521 139.8 % 495 (105.3)
Fire Safety 33,133 27,912 5221 118.7 % 4,710 (110.8) %
Total $ 80,446 $ 59,709 $ 19,375 134.7 % $ 19,531 (106.2) %
6/30/2000
City $ 51,314 $ 34,845 $ 16,469 147.3 % $ 15,125 108.9 %
Fire Misc. 2,122 1,459 663 145.5 % 507 100.6 %
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
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) %
29
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 9: Deferred Revenue
Deferred revenue as of June 30, 2002 consists of the following:
General Fund - interest accred on advances to Rancho
Cucamonga Redevelopment Agency which is measurable but
not available (see Note 5). $ 19,543,256
Special Revenue Funds - grant revenue that have not met
the revenue recognition criteria:
Community Development Block Grant $ 85,396
Adult Education Act Grant 1,805
Litter Reduction Grant 21,942
Used Oil Recycling Grant 15,611
2000 Local Law Enforcement Block Grant 5,422
Senior Outreach Grant 3,231
Teen after School Program Grant 6,546
Library Services and Technologies Act 12,694
Califomia Literacy Campaign 3,566
Families for Literacy Grant 13,985
Signal Coordination Grant 103,365 273,563
Special Revenue Funds - recreation fees collected from
residents in advance for future recreation activities 18,154
Special Revenue Funds - fire fees collected in advance
for future services 4,590
Special Revenue Funds - development fees collected in
advance from various developers for future improvement
projects.
Beautification
Draining Facilities
$ 93,408
5,102 98,510
Capital Project Funds - Grant revenue that have not met
the revenue recognition criteria
Regional Choice Transit Capital Improvement Grant 2,151,540
Total $ 22,089,613
Note 10: Long -Term Obligation
a. A description of individual components of long-term debt outstanding as of June 30, 2002
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.
30
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
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 Maturity Date
September 1 Principal Amount Interest Rate September 1 Principal Amount Interest Rate
1994 $ 2,645,000 3.00 % 2002 $ 855,000 4.40 %
1995 1,070,000 3.00 % 2003 905,000 4.50 %
1996 1,100,000 3.30 % 2004 940,000 4.60 %
1997 1,140,000 3.70 % 2005 980,000 4.70
1998 1,180,000 3.90 % 2006 1,350,000 4.80 %
1999 1,230,000 4.00 % 2007 1,410,000 5.00
2000 1,285,000 4.20 % 2008 1,475,000 5.00 %
2001 825,000 4.30 % 2015 12,670,000 5.00 %
2023 33,400,000 5.00 %
Bonds maturing before September 1, 2004, are not subject to call and redemption prior to
their stated maturities. Bonds maturing on or after September 1, 2004 are subject to
redemption at the option of the Agency.
2. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1996
Housing Set -Aside Tax Allocation Bonds, $37,665,000. These bonds are dated
September 1, 1996 and were issued in order (i) to repay the note issued by the Agency to
Sanwa Bank in the remaining principal amount of $20,783,487; (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:
Maturity date Maturity Date
September 1 Principal Amount Interest Rate September 1 Principal Amount Interest Rate
1997 $ 585,000 4.50 % 2012 $ 1,160,000 5.00 %
1998 610,000 3.90 % 2013 1,220,000 5.00 °A°
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
31
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
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.
3. Rancho Cucamonga Redevelopment Agency, Rancho Development Project, 1999 Tax
Allocation Refunding Bonds, $54,945,000. These bonds are dated August 30, 1999 and
were issued in order to finance a portion of the Agency's Rancho Development Project,
to currently refund the outstanding principal balance of $47,715,000 of the Rancho
Development Project 1990 Tax Allocation Bonds and to fund redevelopment activities.
Interest is payable semi-annually on March 1 and September 1 of each year
commencing March 1, 2000. The bonds mature on the dates in amounts and bearing
interest as follows:
Maturity date
September 1
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
Interest
Principal Amount Rate
$ 1,880,000
1,480,000
1,545,000
1,600,000
1,665,000
1,740,000
2,115,000
2,210,000
2,310,000
2,420,000
2,530,000
Maturity Date
September 1 Principal Amount Interest Rate
4.25 % 2011
4.25 % 2012
4.00 % 2013
4.00 % 2014
4.20 % 2015
4.30 % 2016
4.30 % 2017
4.40 % 2018
4.60 % 2019
4.75 % 2020
4.80 %
$ 2,645,000
2,785,000
2,915,000
3,065,000
3,210,000
3,385,000
3,570,000
3,755,000
3,955,000
4,165,000
5.00 %
5.00 %
5.00 %
5.10 %
5.25 %
5.25 %
5.25 %
5.25 %
5.25 %
5.25 %
The bonds maturing before September 1, 2009 are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2010 are
subject at the option of the Agency, to redemption, in whole or in part, by lot, prior to their
stated maturities on any date, commencing September 1, 2009. The bonds maturing on
September 1, 2020 are subject to mandatory redemption in part from sinking account
installments on September 1, 2015 and on each September 1 thereafter up to and
including September 1, 2020.
Tax Revenues, except as provided below, are pledged in their entirety to the payment of
principal of, and interest on and redemption premium, if any, on the bonds listed above
and are referred to in the applicable series resolutions, as "Pledged Tax Revenues".
Pledged Tax Revenues, except for the 1996 Housing Set -Aside Tax Allocation Bonds, do
not include that portion of Tax Revenues derived from the Project Area which are
required by Section 33334.2 of the Redevelopment Law to be set aside by the Agency in
a separate low and moderate income housing fund and be used for the purpose of
increasing and improving the community's supply of low and moderate income housing.
Pledged Tax Revenues also do not include that portion of tax revenues derived from the
Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency. The Agency has entered
into cooperative agreements with taxing agencies affected by 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
32
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
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 33870(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 Bemardino also provides that tax revenues, which would
have been allocated to the County had not the Redevelopment Pian 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.
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, 2002. The bonds mature on the dates
and amounts and bearing interest as follows:
Maturity Date Prindpal Interest Maturity Date Principal Interest
September 1 Amount Rate September 1 Amount Rate
2002 $ 470,000 3.000 % 2017 $ 15,000 5.000 %
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 5000 % 2021 575,000 5.000
2007 10,000 5.000 0/0 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 5375 %
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".
33
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
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 (1) the Chino Basin Municipal
Water District, (ii) the County of San Bernardino on behalf of the County Free Library
and the San Bemardino 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 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.
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). Ten payments have been made as of June 30,
2002.
2. On November 15, 1991, the Agency executed a note in the amount of $1,500,000. The
proceeds of the note, together with a $450,000 cash deposit, were used to acquire
approximately 7.78 acres of land. The note bears interest at the rate of 9% per annum,
payable in interest only installments, on the first day of each calendar month, beginning
on January 1, 1992, and continuing until December 1, 2002 at which time the entire
principal balance together with interest due thereon shall become due and payable.
3. In December of 1990 the Rancho Cucamonga Redevelopment Agency entered into a
Disposition and Development Agreement with The Price Company (Developer). In
accordance with this agreement the Agency executed a 23 year note in the amount of
$3,756,615. The note was issued to provide financing of certain redevelopment activities
which included the acquisition of approximately 13 acres of land. The note bears interest
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.
34
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
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.
Note Payable
The City has entered into an agreement with San Bernardino County to withdraw from
the County Library System. The City has agreed to reimburse the County for ongoing
costs associated with the withdrawal in the amount of $750,000 to be paid over ten
years. The remaining balance will be paid in increments of $50,000 from 2001-2002
through 2003-2004.
c. The following is a schedule of changes in long-term debt of the City for the fiscal year ended
June 30, 2002:
Outstanding Outstanding
July 1, 2001 Additions Repayments June 30, 2002
Bonds:
Tax Allocation Refunding
Bonds- 1994 Issue $ 54,810,000 $ - $ 825,000 $ 53,985,000
Tax Allocation Refunding
Bonds- 1999 Issue 53,065,000 - 1,480,000 51,585,000
Housing Set -Aside Tax
Allocation Bonds -
1996 Issue 35,175,000 685,000 34,490,000
Tax Allocation Bonds
2001 Issue - 74,080,000 - 74,080,000
Total Bonds $ 143,050,000 $ 74,080,000 $ 2,990,000 $ 214,140,000
Developer Loans $ 12,284,935 $ - $ 1,209,790 $ 11,075,145
Advances from Other Funds:
Rancho Cucamonga
Redevelopment Agency $ 24,611,145 $ 10,153,337 $ 7,200,000 $ 27,564,482
City - 7,997,063 - 7,997,063
Total Advances $ 24,611,145 $ 18,150,400 $ 7,200,000 $ 35,561,545
Note Payable - County
Agreement $ 150,000 $ $ 50,000 $ 100,000
Claims and Judgments Payable $ 156,611 $ 165,964 $ $ 322,575
Accrued Employee Benefits $ 2,305,766 $ $ 446,947 $ 1,858,819
Total Long -Term
Debt Account Group $ 182,558,457 $ 92,396,364 $ 11,896,737 $ 263,058,084
35
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long -Term Obligation (Continued)
d. The following schedule illustrates the debt service requirements to maturity for bonds and
notes, developer loans and advances outstanding as of June 30, 2002:
Bonds and Developer City/CRA
Fiscal Year Notes Loans Loans Total
2002-2003 $ 14,465,257 $ 2,862,788 $ 35,561,545 $ 52,889,590
2003-2004 14,558,440 1,227,788 - 15,786,228
2004-2005 14,550,673 1,227,788 15,778,461
2005-2006 14,551,334 874,957 15,426,291
2006-2007 14,541,401 874,957 15,416,358
Thereafter 337,564,883 4,300,794 - 341,885,677
Total Debt Service $ 410,231,988 $ 11,369,072 $ 35,561,545 $ 457,162,605
Total Interest 196,091,988 293,927 - 196,385,915
Total Principal $ 214,140,000 $ 11,075,145 $ 35,561,545 $ 260,776,690
Other Debt
Accrued employee benefits
Claims and judgments payable
Note payable - county agreement
1,858,819
322,575
100,000
Total Long -Term Debt Principal $ 263,058,084
City loans outstanding do not have a fixed amortization as funds will be repaid when
available. Amounts above for these represent the loan balance as of June 30, 2002 plus
matured interest due at that date. Other developer loans do not have a fixed amortization as
debt service payments are based on tax revenue collections. For these, debt service has
been spread equally over the term of the debt.
e. Prior -Year Defeasance of Debt
In prior years, the Agency defeased the following bond issues by placing the proceeds of new
bonds in an irrevocable trust to provide for all future debt service payments on the old bonds.
Accordingly, the trust account assets and the liability for the defeased bonds are not included
in the Agency's financial statements.
1990 Tax Allocation Bonds $ 96,265,000
1984 Tax Allocation Bonds 7,405,000
1986 Tax Allocation Bonds, Series A 31,215,000
1987 Tax Allocation Refunding Bonds, Series A 9,100,000
Certificates of Participation - Fire Facility 9,400,000
Total Defeased $ 153,385,000
36
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 11: Other Special Obligations
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
Bonds, Senior Lien Bonds and Subordinate Lien Bonds are not reflected in the Long -Term Debt
Account Group because these are special obligations payable solely from and secured by specific
revenue sources described in the resolutions and official statements of the respective issues.
Neither the faith and credit nor the taxing power of the City, the Redevelopment Agency, the State
of California or any political subdivision thereof, is pledged for the payment of these bonds:
Note 12:
Rancho Cucamonga-Palmdale-Porterville-Colton Housing Finance
Agency, Single Family Mortgage Revenue Bonds, Series 1986
City of Rancho Cucamonga:
Improvement Bonds, Improvement District 85 -PD
Refunding Revenue Bonds Series 1999-A Senior Lien Bonds
Refunding Revenue Bonds Series 1999-B Subordinate Lien Bonds
Community Facilities District No. 2000-01
Community Facilities District No. 2000-02
Community Facilities District No. 2001-01 Series A
Community Facilities District No. 2001-01 Series B
Rancho Cucamonga Redevelopment Agency:
Multi -Family Housing Revenue Bond
Series 1997A
Series 1997B
Total
Interfund Receivables and Payables
Original
Amount
$ 17,505,000
5,915,000
13,200,000
6,250,000
1,365,000
6,835,000
14,240,000
935,000
5,912,500
841,500
$ 72,999,000
The individual fund interfund receivable and payable balances at June 30, 2002 are as follows:
Due from/to other funds:
General Fund
Special Revenue Funds.
Recreation
Community Development Block Grant
SB 140
Measure I
COPS Universal Grant
Pedestrian Grant
Families for Literacy Grant
Used Oil Recycling Grant
Due From
$ 3,372,385
172,762
Due To
$ 27,060
5,858
248,545
172,762
31,250
25,807
1254
18,852
Debt Services Funds.
Redevelopment Agency 97,859 603,150
37
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 12: Interfund Receivables and Payables (Continued)
Due From
Capital Projects Funds:
Redevelopment Agency $ 1,559,789
Regional Choice Transit Capital Improvement
CFD 2000-03 Rancho Summit
CFD 2001-01
CFD 2000-02 Rancho Cucamonga Corporate Park
Agency Funds:
CFD 2000-02 Rancho Cucamonga Corporate Park 328,334
Total $ 5,531,129
Advances from/to other funds:
General Fund
Special Revenue Fund:
Park Development
Capital Projects Fund:
Redevelopment Agency
Long -Term Debt Account Group
Total
Note 13: Fund Equity
a. Reservation of Fund Balance/Retained Earnings
$ 27,864,482
7,997,063
$ 35,861,545
Due To
$ 1,913,118
2,143,359
11,745
35
328,334
$ 5,531,129
300,000
35,561,545
$35,861,545
The City has established certain fund balance/retained earnings reserve accounts to report
the amounts in the following funds which represent amounts restricted for a specified
purpose or fund balances which are not available for appropriation in future periods.
38
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
1. Reserve for Advances to Other Funds:
General Fund $ 8,321,228
Capital Project Funds:
Redevelopment Agency 7,997,063
Total Reserve for Advances to Other Funds $ 16,318,291
2. Reserve for Encumbrances
General Fund $ 1,773,117
Special Revenue Funds:
Gas Tax $ 305,138
SB 325 31,629
Recreation 2,929
Beautification 449,746
Park Development 749,318
Landscape Maintenance District 154,079
Systems Development 389,305
Drainage Facilities 1,506,760
Litter Reduction Grant 1,250
2000 Local Law Enforcement Block Grant 2,728
Community Development Block Grant 19,215
Assessment Administration 7,629
Measure I 767,712
Library Services 205,229
Traffic Congestion Relief 65,684
Fire District 554,807
Total Special Revenue Funds $ 5,213,151
Debt Service Funds:
Redevelopment Agency $ 1,124,712
Capital Projects Funds:
Assessment Districts 84-2 $ 17,744
Assessment Districts 86-2 41,679
CFD 2000-02 Rancho Cucamonga Corporate Park 2,800
CFD 2001-01 814,598
Redevelopment Agency 6,071,255
Total Capital Projects Funds $ 6,948,076
Total Reserve for Encumbrances $ 15,059,056
3. Reserve for Land Held for Resale:
Capital Projects Funds:
Redevelopment Agency
39
$ 29 597,328
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
4. Reserve for Capital Projects:
Special Revenue Funds:
Landscape Maintenance Districts
Lighting Districts
Fire District
Total Reserve for Capital Projects
5. Reserve for Long -Term Loans Receivable:
Debt Service Fund:
Redevelopment Agency
Capital Projects Funds
Redevelopment Agency
Total Long -Term Loans Receivable
6. Reserve for Vehicle and Equipment replacement:
Special Revenue Funds:
Gas Tax
Fire District
Total Special Revenue Funds
Internal Service Funds:
Vehicle Replacement
Total Reserve for Vehicle and Equipment
Replacement
7. Reserve for Data Processing Equipment/Technology Replacement
Internal Service Funds:
Data Processing Equipment/Technology Replacement
8. Reserve for Prepaid Charges:
General Fund
Special Revenue Funds:
Recreation
Assessment Administration
Air Quality Improvement
Library Services
COPS Program Grant
COPS Universal Grant
Park Development
Total Special Revenue Funds
Total Reserve for Prepaid Charges
9. Reserve for PERS Rate Adjustment:
General Fund
10. Reserve for Deposits:
Capital Projects Funds:
Redevelopment Agency
11. Reserve for the Sports Complex:
Enterprise Fund:
Sports Complex
12. Reserve for Future Fire Station:
Special Revenue Funds:
Fire District
13. Reserve for Land Acquisition
Special Revenue Fund:
Fire District
40
$ 4,656,567
1,493,388
73,500
$ 6,223,455
324,770
$ 12,419,107
$ 12,743,877
$ 852,870
1,398,851
$ 2,251,721
$ 16,680,947
$ 18,932,668
$ 2,223,300
$ 1,070,632
$ 16,404
1,569
38
224
40,480
10,417
25
$ 69,157
$ 1,139,789
$ 965,000
$ 612,860
$ 2,058,924
$ 2,812,367
$ 200,000
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
14 Reserve for Radio System Acquisition
Special Revenue Fund:
Fire District
Total Fund Balance Reserve
Description of Reserves:
$ 150,000
$ 109,036,915
1. Reserve for Advances to Other Funds
This reserve is used to indicate that the long-term portion of Advances to other funds do
not represent available, spendable resources even though they are a component of total
assets.
2. Reserve for Encumbrances
Amounts reserved for encumbrances are commitments for materials and services or
purchase orders and contracts which are unperformed.
3. Reserve for Land Held for Resale
This reserve is used to indicate that land held for resale does not represent available
spendable resources even though they are a component of total assets.
4. Reserve for Capital Projects
This reserve represents projects legally approved by governing boards which have not
been started as of the date of this report.
5. Reserve for Long -Term Loans Receivable
This reserve represents deferred rehabilitation loans made by the Redevelopment
Agency which do not represent available spendable resources even though they are a
component of total assets.
6. Reserve for Vehicle and Equipment Replacement
This reserve represents amounts segregated for use in future vehicle and equipment
replacement.
7. Reserve for Data Processing Equipment/Technology Replacement
This reserve represents amounts segregated for replacing the City's data processing
equipment and maintaining current technology.
8. Reserve for Prepaid Charges
This reserve is used to indicate that prepaid costs do not represent available spendable
resources even though they are a component of total assets.
41
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
9. Reserve for PERS Rate Adjustment
This reserve represents amounts legally segregated for use in future PERS rate
adjustments.
10. Reserve for Deposits
This reserve represents amounts segregated for deposits made.
11. Reserve for the Sports Complex
This reserve represents amounts segregated for the operation of the Sports Complex.
12. Reserve for Future Fire Station
This reserve represents amounts segregated by the Fire District for use in constructing a
fire station.
13. Reserve for Land Acquisition
This reserve represents amount segregated by the Fire District for land acquisition.
14. Reserve for Radio Acquisition System
This reserve represents amount segregated by the Fire District to purchase a new radio
system.
b. Unreserved - Designations
The City has established certain designations to indicate tentative managerial plans or intent.
42
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
Designated for Self -Insurance
General Fund
Designated for Changes in Economic Circumstances
General Fund
Designated for Working Capital
General Fund
$ 7,600,916
$ 23,803,150
$ 2,197,880
Special Revenue Funds:
Lighting Districts $ 770,489
Landscape Maintenance District 4,540,631
Fire District 1,732,754
Library Services 63,375
Total Special Revenue Funds $ 7,107,249
Total Designated for Working Capital $ 9,305,129
Designated for Continuing Projects
Capital Projects Funds:
Redevelopment Agency
Designated for Long -Term Employee Leave Pay -Outs
General Fund
Special Revenue Funds:
Fire District
Total Designated for Long -Term Employee
Leave Pay -Outs
Designated for Integrated Waste Management
General Fund
Designated for Booking Fees
General Fund
Designated for City Facilities Capital Repairs
General Fund
Designated for Law Enforcement
General Fund
Capital Projects Funds:
Redevelopment Agency
Total Designated for Law Enforcement
Designated for Workers' Compensation
Insurance
Special Revenue Funds:
Fire District
43
$ 142,318,043
$ 2,305,766
781,182
$ 3,086,948
$ 1,391,345
$ 723,000
$ 16,745,761
$ 2,663,019
4,290,000
$ 6,953,019
$ 197,525
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
Designated for Contract Development Services
General Fund $ 849,883
Designated for Debt Service
Debt Service Funds:
Redevelopment Agency $ 31,342,677
Designated for Sphere of Influence Issues
General Fund $ 350,000
Designated for Multi Species Habitat Plan
General Fund $ 200,000
Designated for Parking Lot Improvement
General Fund $ 1,560,000
Designated for Equipment and Vehicles
Debt Service Fund
Redevelopment Agency $ 488,321
Designated for Radio System Acquisition
General Fund $ 118,143
Designated for Unrealized Gain on Investments
General Fund $ 743,926
Special Revenue Funds:
Gas Tax $ 31,895
SB 325 1,731
Recreation 9,269
Park Development 87,688
Beautification 40,564
Lighting Districts 28,436
Landscape Maintenance Districts 119,935
Systems Development 172,663
Drainage Facilities 91,956
Federal Aid Urban 3,737
Assessment Administration 3,022
San Sevaine/Etiwanda Drainage 41,044
SB 140 2,573
Air Quality Improvement 242
South Etiwanda Drainage 174
Lower Etiwanda Drainage 6,311
Masi Commerce Center 2,889
Measure I 67,299
Library Services 12,209
Metrolink 485
Califomia Literacy Campaign 79
Families for Literacy Grant 189
44
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
California Law Enforcement Program $ 1,148
Adult Education Act Grant 22
Senior Outreach Grant 26
Teen After School Program Grant 170
Library Services & Technologies Act 167
Traffic Congestion Relief 4,052
Teen Connection Program Grant 5
Signal Coordination Grant 1,290
Fire District 67,928
Total Special Revenue Funds $ 802,252
Debt Service Fund
Redevelopment Agency $ 360,607
Capital Project Funds:
Assessment Districts 82-1 $ 111
CFD 84-1 16,456
Assessment Districts 84-2 2,277
Assessment Districts 86-2 5,232
CFD 2000-02 Rancho Cucamonga Corporate Park 3,741
Redevelopment Agency 1,654,143
Total Capital Projects Funds $ 1,681,960
Total Designated for Unrealized Gain
on Investments $ 3,588,745
Total Designations of Fund Balance $ 250,622,605
45
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
c. Opening Fund Balance/Retained Earnings Adjustments
Fund balances/retained earnings have been restated as follows:
Special Revenue Funds:
Fire District
The short-term portion of accrued employees benefits was understated
in prior year
Property tax was under accrued in prior period
Total Fire District
Masi Commerce Center
To correct cash with fiscal agent balance at the beginning of the fiscal year
Total Special Revenue Funds
Capital Projects Funds:
Regional Choice Transit Capital Improvement to defer prior year revenue in
connection of GASB 33 implementation
CFD 2000-01 South Etiwanda
To correct cash with fiscal agent balance at the beginning of the fiscal year
CFD 2000-02 Rancho Cucamonga Corporate Park
To correct cash with fiscal agent balance at the beginning of the fiscal year
Total Capital Projects Funds
Enterprise Fund:
Sport Complex
Adjustment of fixed assets balance in connection with the physical inventory
of fixed assets
Internal Service Funds
Vehicle replacement
Adjustment of fixed assets balance in connection with the physical inventory
of fixed assets
Note 14: Summary Disclosure of Self -Insurance Contingencies
$ (245,060)
78,549
$ (166,511)
$ 257,312
$ 90,801
$ (1,882,057)
342,121
1,040,490
$ (499,446)
$ (431,215)
$ 112,049
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.
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 and insurance program for 36 California
cities. The City pays an annual premium to the pool for its excess general liability insurance
46
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 14: Summary Disclosure of Self -Insurance Contingencies (Continued)
coverage. The agreement for information of the PARSAC provides that the pool will be self-
sustaining through member premiums.
The PARSAC will publish its own financial report for the year ended June 30, 2002, 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.
Claims and
Beginning Changes in Claim Ending
Fiscal Year Balance Estimates Payments Balance
2000-2001 $ 91,294 $ 319,928 $ (27,764) $ 383,458
2001-2002 $ 38,458 $ (44,118) $ (9,539) $ 329,801
The short-term portion of the liability is reported in the General Fund as a current liability and the
remainder is reflected in the General Long -Term Debt Account Group.
Note 15: West End Communications Financing Authority
The West End Communications Financing Authority was formed by a joint exercise of powers
agreement dated February 21, 1990 and amended February 7, 1991 pursuant to the Joint
Exercise of Powers Law of the State of California. It was established for the purpose of financing
public improvements through the acquisition, construction and improvement thereof by the
Authority. Separate financial statements may be obtained from the Authority.
The Authority's membership consists of the City of Chino, the City of Ontario, the City of Rancho
Cucamonga, the City of Montclair, the City of Upland, the Chino Valley Fire District, the
Cucamonga County Water District, Ontario International Airport and the Rancho Cucamonga Fire
Protection District. The City of Rancho Cucamonga's share of participation is 9.48%. The Board
of Directors is comprised of the Chief Executive Officer and Finance Director of each member
agency. Each Director has one vote over budgeting and financial matters, except for the
Cucamonga County Water District and Ontario International Airport, who have chosen not to
participate on the Board of Directors. The Authority is a public entity separate from the agencies,
and is not included in the financial statements of those entities.
47
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 16: Segment Information - Enterprise Fund
a. The following schedule presents segment information for the Enterprise Fund maintained by
the City.
Sports Complex
Operating revenues $ 748,702
Depreciation 480,417
Operating income (loss) (1,102,035)
Operating transfers in 600,455
Tax revenues 20,943
Net income (loss) (469,360)
Contributed capital 18,771,468
Net working capital (48,401)
Total assets 20,937,810
Total equity 20,830,392
b. Reconciliation of Contributed Capital
Beginning balance $ 19,453,030
Depreciation related to contributed capital 681,562
Ending Balance $ 18,771,468
Note 17: Recent Legislation
During 1995, the California Supreme Court issued a decision which reinstated California's
Proposition 62's voter - approval requirement for general taxes. As a result of this ruling,
questions have arisen regarding the ability of general law cities to continue to assess utility user
and other form of taxes which were not approved by the voters. Also, recently the voters
approved proposition 218 which required that certain forms of taxes to be approved by the voters.
As of the date of this report a determination of whether future collection of this tax can continue
can not be determined.
Note 18: New Pronouncement
In June 1999 the Governmental Accounting Standards Board (GASB) adopted Statement No. 34.
This statement provides for substantial changes in the financial reporting model. Significant
areas of change are:
Governmental funds will be reported on the full accrual basis of accounting in the
government -wide statements.
General governmental infrastructure, which was not reported in the past, will be presented as
part of capital assets. All capital assets will be depreciated unless an allowed alternate
method of reporting the maintenance and replacement costs is selected. The assets and
related depreciation expense will be reported with governmental activities in the government -
wide financial statements.
Management's discussion and analysis of the financial statements will be presented.
48
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 18: New Pronouncement (Continued)
The statement of activities will show the net expense or revenue of the government's
individual functions. Revenues, which relate to particular activities, will be grouped with those
functions, arriving at a net expense or revenue for each function. General revenues will be
reported after the net (expense)/revenue for the various functions.
The fund level statements will be reported on the modified accrual basis of accounting for
governmental funds and the full accrual basis for proprietary funds. The statements will have
a column for each major fund, with a single column for the aggregated totals of the nonmajor
funds.
The implementation date for this pronouncement is based on the government's revenues for
fiscal year 1998-99. The dates are as follows:
Entities with revenues of $100,000,000 or more Fiscal year 2001-2002
Entities with revenues from $10,000,000 to $99,999,999 Fiscal year 2002-2003
Entities with revenues less than $10,000,000 Fiscal year 2003-2004
The City of Rancho Cucamonga will be required to implement GASB Statement No. 34 for its
fiscal year ending June 30, 2003.
49
THIS PAGE INTENTIONALLY LEFT BLANK
50
1111 IIIH I H11111111
CITY OF RANCHO CUCAMONGA
General Fund
The General Fund is the general operating fund of the City. All general tax receipts and fee revenue not
allocated by law, Council policy or contractual agreement to other funds are accounted for in the General
Fund. General Fund expenditures include operations traditionally associated with activities which are not
required to be accounted for or paid by another fund.
51
CITY OF RANCHO CUCAMONGA Schedule 1
BALANCE SHEET
GENERAL FUND
JUNE 30, 2002
ASSETS
Cash and investments
Receivables (net of allowance for uncollectibles):
Taxes
Accounts
Interest
Due from other funds
Prepaid charges
Advances to other funds
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Accrued payroll payable
Accrued employee benefits payable - current
Due to other funds
Deferred revenue
Claims and judgements payable
Total Liabilities
Fund Balances:
Reserves:
Reserved for encumbrances
Reserved for prepaid PERS rate adjustment
Reserved for prepaid charges
Reserved for advances to other funds
Unreserved:
Designated for self-insurance
Designated for long-term employee leave pay outs
Designated for integrated waste management
Designated for booking fees
Designated for City facilities' capital repairs
Designated for changes in economic circumstances
Designated for law enforcement
Designated for contract development services
Designated for Sphere of Influence issues
Designated for Multi Species Habitat Plan
Designated for parking lot improvements
Designated for radio system acquisition
Designated for working capital
Designated for UUT transition
Designated for unrealized gain
Total Fund Balances
Total Liabilities and Fund Balances
52
TOTALS
June 30,
2002 2001
$ 61,269,448 $ 51,369,205
3,115,586
529,264
174,662
3,372,385
1,244,035
27,864,482
97,569,862
$ 1,715,646
520,071
2,373,837
27,060
19,543,256
7,226
24,187,096
1,773,117
965,000
1,070,632
8,321,228
7,600,916
2,305,766
1,391,345
723,000
16,745,761
23,803,150
2,663,019
849,883
350,000
200,000
1,560,000
118,143
2,197,880
743,926
73,382,766
2,900,022
346,300
374,535
5,522,456
968,300
24,911,145
86,391,963
$ 1,737,286
536,090
2,090,600
27,785
16,589,919
226,847
21,208,527
2,691,611
525,000
968,300
8,321,226
7,221,839
2,305,766
1,254,875
723,000
14,010,351
20,535,580
2,280,619
550,000
350,000
21,853
560,000
2,053,560
585,740
224,116
65,183,436
$ 97,569,862 $ 86,391,963
CITY OF RANCHO CUCAMONGA Schedule 2
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
TOTALS
June 30,
2002 2001
Revenues:
Taxes $ 24,962,169 $ 27,377,961
Licenses and permits 4,146,137 3,716,174
Fines and forfeits 661,731 573,389
Use of money and property 3,360,759 4,404,932
Intergovernmental 7,983,813 7,004,125
Charges for services 4,503,838 4,167,298
Other 3,971,376 4,360,712
Total Revenues 49,589,823 51,604,591
Expenditures:
Current:
General government 9,454,604 10,169,022
Public safety 12,778,792 12,525,495
Engineering and public works 9,642,284 9,105,422
Community development 5,474,813 5,187,166
Community services 2,135,557 2,038,904
Debt service:
Principal 90,646
Interest and fiscal charges 4,350
Total Expenditures 39,486,050 39,121,005
Excess of Revenues over (under) Expenditures 10,103,773 12,483,586
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Total Other Financing Sources (Uses)
Excess of Revenues and Other Sources over
(under) Expenditures and Other Uses
Fund Balances:
Beginning of Fiscal Year
End of Fiscal Year
53
2,622
(1,904,443) (2,202,385)
(1,904,443) (2,199,763)
8,199,330 10,283,823
65,183,436
$ 73,382,766
54,899,613
$ 65,183,436
CITY OF RANCHO CUCAMONGA
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Revenues:
Property taxes
Other taxes:
Property transfer tax
Transient occupancy tax
Sales and use taxes
Franchise taxes
Utility users tax
Total Taxes
Licenses and permits:
Building permits
Business licenses
Other permits
Total Licenses and Permits
Fines, forfeits and penalties:
Court fines
Parking tickets and other
Total Fines and Forfeits
Use of money and property:
Rent
Interest income
Total Use of Money and Property
Intergovernmental:
Motor vehicle in lieu
Homeowners exemption and other subventio
Off-highway motor vehicle
Total Intergovernmental
Charges for services:
Plan check fees
Planning fees
Engineering fees
Sale of materials
Other charges for services
Total Charges for Services
Other:
Cost reimbursements
Sale of fixed assets
Miscellaneous revenue
Total Other
Total Revenue
TOTALS -Year Ended June 30,
2002
Budget
$ 2,168,150
571,980
185,000
14,117,390
6,519,910
1,349,080
24,911,510
2,170,000
1,400,090
48,190
3,618,280
Actual
$ 2,111,592
633,877
229,393
14,021,064
6,562,055
1,404,188
24,962,169
2,688,216
1,396,549
61,372
4,146,137
Variance -
Favorable
(Unfavorable)
$ (56,558)
61,897
44,393
(96,326)
42,145
55,108
50,659
518,216
(3,541)
13,182
527,857
Schedule 3
Page 1 of 3
2001
Actual
$ 1,987,581
434,341
217,734
14,060,998
5,579,264
5,098,043
27,377,961
2,278,199
1,403,976
33,999
3,716,174
293,190 348,465 55,275 268,561
292,800 313,266 20,466 304,828
585,990 661,731 75,741 573,389
50,400 47,308 (3,092) 19,680
3,112,740 3,313,451 200,711 4,385,252
3,163,140 3,360,759 197,619 4,404,932
7,754,900 7,917,701 162,801 6,942,548
57,430 62,612 5,182 57,299
2,590 3,500 910 4,278
7,814,920 7,983,813 168,893 7,004,125
1,285, 000 1,448,176 163,176 1,351,865
750,000 732,151 (17,849) 846,205
2,095,300 2,131,383 36,083 1,810,689
107,430 120,176 12,746 91,740
75,670 71,952 (3,718) 66,799
4,313,400 4,503,838 190,438 4,167,298
3,312,270 3,121,069 (191,201) 3,200,039
31,800 21,787 (10,013) 131,714
698,010 828,520 130,510 1,028,959
4,042,080 3,971,376 (70,704) 4,360,712
48,449,320 49,589,823 1,140,503 51,604,591
54
CITY OF RANCHO CUCAMONGA
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Expenditures:
General government:
City council
City manager
City clerk
Personnel overhead
General overhead
Treasurer
Administrative services
Finance
Business licenses
Personnel
Purchasing
Risk management
Redevelopment Agency administration
Fire District administration
City facilities
Total General Government
Public safety:
Police:
Sheriff contract services
Emergency preparedness
Animal control
Total Public Safety
Engineering and public works:
Engineering administration
Development management
Traffic management
Project management
Construction management
Waste management
Street and park maintenance
Vehicle maintenance
Total Engineering and Public Works
Community development:
Planning commission
Administration
Planning
Building and safety
Total Community Development
Community services:
Administration
Park and recreation commission
Total Community Services
TOTALS -Year Ended June 30,
2002
Budget
$ 98,190
777,430
388,140
364,700
1,965,650
4,640
2,815,438
674,980
184,110
289,930
294,160
168,950
3,716,000
11,742,318
12,601,400
166,730
447,890
Schedule 3
Page 2 of 3
2001
Variance -
Favorable
Actual (Unfavorable) Actual
$ 96,896
776,462
379,684
(740,453)
1,644,084
4,514
2,802,407
675,384
183,371
286,801
285,097
166,335
3,701,664
10,262,246
12,312,700
149,970
432,735
13,216, 020 12,895,405
1,496,140
1,884,060
205,440
137,480
686,510
1,090,070
4,095,290
875,030
1,467,553
1,830,353
203,531
129,915
682,458
1,074,729
3,981,384
828,619
10,470,020 10,198,542
17,140
658,460
2,210,110
3,146,520
16,691
412,342
2,144,467
3,138,619
6,032,230 5,712,119
2,298,370 2,189,515
3,480 1,340
2,301,850 2,190,855
55
$ 1,294
968
8,456
1,105,153
321,566
126
13,031
(404)
739
3,129
9,063
2,615
14,336
1,480,072
$ 92,074
564,067
502,054
(780,631)
2,144,950
3,095
2,695,090
639,194
186,542
266,373
252,359
145,577
370,975
60,464
3,545,014
10,687,197
288,700 12,013,240
16,760 166,089
15,155 355,504
320,615 12,534,833
28,587 1,923,498
53,707 1,539,230
1,909 206,997
7,565 136,951
4,052 525,233
15,341 951,808
113,906 4,467,439
46,411 927,662
271,478 10,678,818
449 14,073
246,118 583,100
65,643 2,346,832
7,901 2,790,375
320,111 5,734,380
108,855 2,078,039
2,140 4,353
110,995 2,082,392
CITY OF RANCHO CUCAMONGA
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Schedule 3
Page 3 of 3
TOTALS -Year Ended June 30,
2002 2001
Variance -
Favorable
Budget Actual (Unfavorable) Actual
Debt service:
Principal $ - $ - $ - $ 90,646
Interest and fiscal charges 4,350
Total Debt Service 94,996
Total Expenditures
43,762,438 41 259 167 2,503,271 41,812,616
Excess of Revenues
over (under) Expenditures 4,686,882 8,330,656 3,643,774 9,791,975
Other Financing Sources (Uses):
Operating transfer in - - - 2,622
Operating transfer out (1,966,340) (1,904,443) 61,897 (2,202,385)
Total Other Financing Sources (Uses) (1,966,340) (1,904,443) 61,897 (2,199,763)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 2,720,542 6,426,213 3,705,671 7,592,212
Adjustments:
To adjust for encumbrances 1,773,117 1,773,117 2,691,611
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 2,720,542 8,199,330 5,478,788 10,283,823
Fund Balances:
Beginning of Fiscal Year
End of Fiscal Year
65,183,436 65,183,436 - 54,899,613
$ 67,903,978 $ 73,382,766 $ 5,478,788 $ 65,183,436
56
CITY OF RANCHO CUCAMONGA
Special Revenue Funds
Special Revenue Funds account for revenues derived from specific sources which are required by law or
administrative regulation to be accounted for in a separated fund. Funds included are:
Gas Tax Fund - Established to account for the revenue and disbursement of funds used for road
construction and maintenance of the City network system. The 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.
Liahtina 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 Develooment Block Grant Fund - Established to account for grants received from the
Department of Housing and Urban Development. These revenues must be expended to accomplish one
of the following objectives: elimination of slum or blight; or benefit to low and moderate income persons
by providing loans and grants to owner -occupants and rental property owners to rehabilitate residential
properties.
Assessment Administration Fund - Established to account for the revenue and disbursement of
administration of assessment districts.
San Sevaine/Etiwanda Drainaae 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.
57
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 Imorovement 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 Bemardino
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.
Used Oil Recvclina 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.
58
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).
1998 Local Law Enforcement Block Grant Fund - Established to account for a Federal Block Grant that
was used to assist with the purchase of a community -service vehicle, in keeping with the Community -
Oriented -Policing concept. This grant has an 11% matching requirement.
COPS Proaram Grant Fund - Established to account for a grant awarded as the result of the approval of
State Assembly Bill 3229. The grant is a one-year award with no matching fund requirements.
COPS Universal Grant Fund - Established to account for a grant awarded by the Federal Department of
Justice to fund five (5) additional full-time officers. The total grant award is $375,000, covers a 3 -year
period and has a 25% matching requirement. The officers will be utilized in the Solution Oriented Policing
Unit which is designed to present the community policing concept to the citizens of Rancho Cucamonga.
California Law Enforcement - Established to account for a program administered by the State Controller
that is intended to provide one-time grants to local law enforement agencies for purchase of high
technology equipment.
Adult Education Grant Fund Established to account for a $3,500 grant to the Rancho Cucamonga Public
Library from the Federal Department of Education. The funds are earmarked for adult literacy services
and are restricted to use for training and education of volunteers and staff with the "West End Literacy
League," the joint literacy program operated by the Rancho Cucamonga Public Library, in partnership
with the Upland Public Library. This competitive grant requires no matching funds and is available, on
application, on a year-to-year basis.
Senior Outreach Grant Fund — Established to account for a grant from the San Bernardino County
Department of Aging and Adult Services. The grant requires matching funds of 10%. Funds from this
grant will provide bi-lingual services and materials to be used to market the Rancho Cucamonga Senior
Center, its programs, services and activities.
Teen After School Grant Fund Established to account for a grant provided through the San Bernardino
County Superintendent of Schools with funds provided by the State of California. The funds will allow the
City to establish an afternoon drop-in teen program for youngsters in grades six and up.
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.
59
Litter Reduction Grant Fund - Established to account for a grant from the State Department of
Conservation. This grant will fund a program that will emphasize the collection and recycling of beverage
containers at large venues, public areas, residential communities or schools.
Teen Connection Program Grant - Established to account for a grant provided through the San
Bernardino County Superintendent of Schools by the State of California. The funds will enable the City to
serve more youth in the community by expanding its teen services to a new level with the implementation
of the Teen Connection Program. This program places a City staff member on high school campuses to
share City program information with students; show them how they can earn scholarships to college and
participate in an apprentice program for job experience; and feature annual awards and scholarships for
those students who best exemplify community service and spirit.
Sianal 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.
Fire District Fund - Established to account for the revenue and disbursement of funds received by the
Rancho Cucamonga Fire Protection District in the course of that agency's fire protection services.
60
THIS PAGE INTENTIONALLY LEFT BLANK
61
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2002
Park
Gas Tax SB 325 Recreation Development
ASSETS
Cash and investments $ 2,626,932 $ 142,610 $ 761,948 $ 7,222,284
Cash and investments with fiscal agent
Receivables (net of allowance for uncollectibles):
Taxes - -
Accounts - - 153 2,012
Interest 6,240 516 1,442 18,446
Deferred loans - -
Liens -
Grants 16,139 -
Due from other funds -
Prepaid charges - 16,404 25
Total Assets $ 2,633,172 $ 143,126 $ 796,086 $ 7,242,767
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 92,394 $ 10,186 $ 79,884 $ 18,657
Accrued payroll 41,708 45,029 2,472
Accrued employees benefits -
Due to other funds 5,858 -
Deposit - -
Due to other governments - -
Deferred revenue 18,154 -
Advances from other funds - 300,000
Total Liabilities
134,102 10,186
148,925 321,129
Fund Balances:
Reserved for encumbrances 305,138 31,629 2,929 749,318
Reserved for prepaid charges 16,404 25
Reserved for capital projects -
Reserved for future fire station -
Reserved for land acquisition
Reserved for radio system acquisition
Reserved for vehicle and
equipment replacement 852,870
Unreserved:
Designated for working capital -
Designated for workers compensation insurance -
Designated for employee leave pay outs - -
Designated for unrealized gain 31,895 1,731 9,269 87,688
Undesignated 1,309,167 99,580 618,559 6,084,607
Total Fund Balances 2,499,070 132,940 647,161 6,921,638
Total Liabilities and Fund Balances $ 2,633,172 $ 143,126 $ 796,086 $ 7,242,767
62
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Schedule 4
Page 2 of 9
Landscape
Lighting Maintenance Systems Drainage Pedestrian
Beautification Districts Districts Development Facilities Grants
$ 3,341,003 $ 2,342,138 $ 9,885,723 $ 14,221,100 $ 7,119,820 $
20,187 79,889
3,583 1,420
8,180 5,407 23,046 35,699 7,550 -
1,270 -
- 33,813
$ 3,349,183 $ 2,371,315 $ 9,990,078 $ 14,258,069 $ 7,127,370 $ 33,813
$ 16,274 $ 79,002 $ 458,169 $ 92,296 $ 258,801 $
2,544 - 60,697 21,255 1,779
25,807
93,408 - - - 5,102
112,226 79,002 518,866 113,551 265,682 25,807
449,746
154,079
1,493,388 4,656,567
770,489 4,540,631
389,305 1,506,760
40,564 28,436 119,935 172,663 91,956 -
2,746,647 - - 13,582,550 5,262,972 8,006
3,236,957 2,292,313 9,471,212 14,144,518 6,861,688 8,006
$ 3,349,183 $ 2,371,315 $ 9,990,078 $ 14,258,069 $ 7,127,370 $ 33,813
63
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2002
ASSETS
Cash and investments
Cash and investments with fiscal agent
Receivables (net of allowance for uncollectibles):
Taxes
Accounts
Interest
Deferred loans
Liens
Grants
Due from other funds
Prepaid charges
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Accrued payroll
Accrued employees benefits
Due to other funds
Deposit
Due to other govemments
Deferred revenue
Advances from other funds
Total Liabilities
Fund Balances:
Reserved for encumbrances
Reserved for prepaid charges
Reserved for capital projects
Reserved for future fire station
Reserved for land acquisition
Reserved for radio system acquisition
Reserved for vehicle and
equipment replacement
Unreserved:
Designated for working capital
Designated for workers compensation insurance
Designated for employee leave pay outs
Designated for unrealized gain
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Federal
Ald Urban
$ 307,766
854
$ 308,620
3,737
304,883
308,620
$ 308,620
64
Community
Development
Block Grant
Assessment
Administration
$ 2,912 $ 248,883
50
445,184
281,963
8
617
1,569
$ 730,109 $ 251,077 $ 3,388,355
San Sevainel
Etiwanda
Drainage
$ 3,380,535
7,820
$ 27,171 $ 3,959 $
6,297 14,008
248,545
445,184
85,396
812,593 17,967
19,215
(101,699)
(82,484)
$ 730,109
7,629
1,569
3,022
220,890
233,110
$ 251,077
41,044
3,347,311
3,388,355
$ 3,388,355
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Alr South Lower Masi
Quality Etiwanda Etlwanda Commerce
SB 140 Improvement Drainage Drainage Center
Schedule 4
Page 4 of 9
Measure 1
$ 211,954 $ 19,903 $ 14,361 $ 973,797 $ 237,918 $ 5,542,937
257,312
$ 211,954
131 40
40,638
38
60,710 $ 14,401
$ - $
503
172,762 -
172,762 503
38
214,480
1,441 367 14,211
172,762
975,238 $ 495,597 $ 5,944,390
$ 9,973
381
10,354
767,712
2,573 242 174 6,311 2,889 67,299
36,619 59,927 14,227 968,927 492,708 5,099,025
39,192 60,207 14,401 975,238 495,597 5.934.036
$ 211,954 $ 60,710 $ 14.401 $ 975,238 $ 495,597 $ 5,944,390
65
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2002
ASSETS
Cash and investments
Cash and investments with fiscal agent
Receivables (net of allowance for uncollectibles):
Taxes
Accounts
Interest
Deferred loans
Liens
Grants
Due from other funds
Prepaid charges
Total Assets
Library
Services Metrolink
$ 999,299
457,461
20,281
2,166
$ 39,997 $
57
224 -
$ 1,479,431 $ 40,054
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 30,049 $
Accrued payroll 40,055
Accrued employees benefits
Due to other funds
Deposit
Due to other governments -
Deferred revenue -
Advances from other funds
Total Liabilities
70,104
Fund Balances:
Reserved for encumbrances 205,222
Reserved for prepaid charges 224
Reserved for capital projects
Reserved for future fire station
Reserved for land acquisition
Reserved for radio system acquisition
Reserved for vehicle and
equipment replacement
Unreserved:
Designated for working capital 63,375
Designated for workers compensation insurance
Designated for employee leave pay outs -
Designated for unrealized gain 12,209
Undesignated 1,128,297
Total Fund Balances 1,409,327
Total Liabilities and Fund Balances $ 1,479,431
66
485
39,569
40,054
$ 40,054
California
Literacy
Campaign
Families
for Literacy
Grant
6,533 $ 15,591
$ 6,533 $ 15,591
$ 33 $ -
1,148 163
1,254
3,566 13,985
4,747
79
1,707
1,786
15,402
189
189
$ 6,533 $ 15,591
Major Urban
Resource
Library Grant
Used Oil
Recycling
Grant
2001
Local Law
Enforcement
Block Grant
2000
Local Law
Enforcement
Block Grant
1998
Local Law
Enforcement
Block Grant
$ 3,300 $ 93 $ 134 $ 5,382 $
99 106
35,724
$ 3,300 $ 35,817 $ 233 $ 5,488 $
$ 980
308
18,852
15,611
Schedule 4
Page 6 of 9
COPS
Program
Grant
$ 248,224
1,334
40,480
$ 290,038
$ 1,857 $ 1,276 $ $
5,422
35,751 1,857 6,698
40 -
3,260 66
3,300 66
$ 3,300 $ 35,817
(1,624)
(1,624)
$ 233
67
2,728
(3,938)
(1,210)
$ 5,488 $
40,480
3,014
246,544
290,038
$ 290,038
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2002
California
COPS Law Adult Senior
Universal Enforcement Education Act Outreach
Grant Program Grant Grant
ASSETS
Cash and Investments $ $ 94,588 $ 1,835 $ 3,404
Cash and investments with fiscal agent
Receivables (net of allowance for uncollectibles):
Taxes
Accounts
Interest
Deferred loans
Liens
Grants
Due from other funds
Prepaid charges
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Accrued payroll
Accrued employees benefits
Due to other funds
Deposit
Due to other governments
Deferred revenue
Advances from other funds
Total Liabilities 31,250
398
20,833
10,417
$ 31,250 $ 94,986
31,250
1,835 $ 3,404
140
1,805 3,231
1,805 3,371
Fund Balances:
Reserved for encumbrances -
Reserved for prepaid charges 10,417 - -
Reserved for capital projects
Reserved for future fire station - - -
Reserved for land acquisition - -
Reserved for radia system acquisition - -
Reserved for vehicle and
equipment replacement - -
Unreserved:
Designated for working capital -
Designated for workers compensation insurance -
Designated for employee leave pay outs - - -
Designated for unrealized gain - 1,148 22 26
Undesignated (10,417) 93,838 8 7
Total Fund Balances 94,986 30 33
Total Liabilities and Fund Balances $ 31,250 $ 94,986 $ 1,835 $ 3.404
68
1
1
1
1
1
1
'1
1
1
1
1
1
1
1
1
1
1
Teen After
School Program
Grant
$ 11,018
$ 4,302
6,546
10,848
170
170
$ 11,018
Library
Services &
Technologies
Act
$ 19,555
$ 19,555
12,694
12,694
167
6,694
6,861
$ 19,555
Traffic
Congestion
Relief
Litter
Reduction
Grant
Teen
Connection
Program
Grant
$ 333,744 $ 32,161 $ 415
29,648
1,780
88
$ 365,172 $ 32,161 $ 503
65,684
4,052
295,436
365,172
$ 365,172
69
$ 9,761 $
21,942
31,703
1,250
5
(792) 498
458 503
$ 32,161 $ 503
Schedule 4
Page 8 of 9
Signal
Coordination
Grant
$ 106,220
269
$ 106,489
103,365
103,365
1,290
1,834
3,124
$ 106,489
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
JUNE 30, 2002
Fire
District
ASSETS
Cash and investments $ 9591,583
Cash and investments with fiscal agent
Receivables (net of allowance for uncollectibles):
Taxes
Accounts
Interest
Deferred loans
Liens
Grants
Due from other funds
Prepaid charges
Total Assets $ 9,935,280
240,117
43,738
59,842
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Accrued payroll
Accrued employees benefits
Due to other funds
Deposit
Due to other governments
Deferred revenue
Advances from other funds
Total Liabilities
Fund Balances:
Reserved for encumbrances
Reserved for prepaid charges
Reserved for capital projects
Reserved for future fire station
Reserved for land acquisition
Reserved for radio system acquisition
Reserved for vehicle and
equipment replacement
Unreserved:
Designated for working capital
Designated for workers compensation insurance
Designated for employee leave pay outs
Designated for unrealized gain
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
$ 596,562
163,626
1,193,588
8,000
4,590
1,966,366
554,807
73,500
2,812,367
200,000
150,000
1,398,851
1,732,754
197,525
781,182
67,928
7,968,914
$ 9,935,280
70
TOTALS
June 30,
2002 2001
$ 70,117,600
257,312
797,654
315,373
198,146
445,184
1,270
429,110
172,762
69,157
$ 72,803,568
$ 1,791,726
401,973
1,193,588
504,328
8,000
445,184
394,817
300,000
5,039,616
5,213,151
69,157
6,223,455
2,812,367
200,000
150,000
2,251,721
7,107,249
197,525
781,182
802,252
41,955,893
67,763,952
$ 72,803,568
Schedule 4
Page 9 of 9
$ 55,811,219
691,116
75,607
386,496
385,184
1,270
880,487
172,765
51,530
$ 58,455,674
$ 1,668,742
485,150
948,528
781,713
5,000
385,184
212,041
300,000
4,786,358
2,860,473
51,530
5,992,142
3,041,125
200,000
150,000
2,241,683
6,119,170
775,212
237,034
32,000,947
53,669,316
$ 58,455,674
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
I
1
THIS PAGE INTENTIONALLY LEFT BLANK
71
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Revenues:
Taxes
Fines and forfeits
Use of money and property
Intergovernmental
Charges for services
Development fees
Other
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety -fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total Expenditures
Excess of Revenues over
(under) Expenditures
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Sale of fixed assets
Total Other Financing
Sources (Uses)
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses
Fund Balances:
Beginning of Fiscal Year - as previously
reported
Restatement
Beginning of Fiscal Year - as restated
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses
End of Fiscal Year
Park
Gas Tax SB 325 Recreation Development
$ $ - $ - $
122,792 6,369 39,410 384,982
2,434,105 206,872
- 1,603,291 -
- 2,410,582
- 28
2,556,897 6.369 1,849,601 2,795,564
2,427,921
21
2,427,942
73,329
1,694,275 161,483
12,914 1,065,714
73.329 1,707,189
1,227,197
128,955 (66,960) 142,412 1,568,367
$ 128,955 $ (66,960) $ 142,412 $ 1,568,367
$ 2,370,115 $ 199,900 $ 504,749 $ 5,353,271
2,370,115 199,900 504,749 5,353,271
128,955 (66,960) 142,412 1,568,367
$ 2,499,070 $ 132,940 $ 647,161 $ 6,921,638
72
Schedule 5
Page 2 of 9
Landscape
Lighting Maintenance Systems Drainage Pedestrian
Beautification Districts Districts Development Facilities Grants
$ - $ 1,421,399 $ 6,120,314 $ - $ - $ -
178,269 126,439 516,261 736,642 395,763 (31)
2,425 200,000 1,446,407 33,450
1,019,274 25,821 4,802,254 1,576,020
212.774 - -
1,197,543 1,576,084 6,849,349 5,738,896 3,418,190 33,419
1,159,515
158,581 - 1,598,669 176,075 -
- 5,668,930 - - -
230,560 - 303,292 1,392,087 1,318,337 33,054
389,141 1,159,515 5,972,222 2,990,756 1,494,412
808,402 416,569 877,127 2,748,140 1,923.778
217,530 2,785,170
33,054
365
217,530 2,785,170 -
$ 808,402 $ 416,569 $ 877,127 $ 2,965,670 $ 4,708,948 $ 365
$ 2,428,555 $ 1,875,744 $ 8,594,085 $ 11,178,848 $ 2,152,740 $ 7,641
2,428,555 1,875,744 8,594,085 11,178,848 2,152,740 7,641
808,402 416,569 877,127 2,965,670 4,708,948 365
$ 3,236,957 $ 2,292,313 $ 9,471,212 $ 14,144,518 $ 6,861,688 $ 8,006
73
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Community San Sevaine/
Federal Development Assessment Etiwanda
Aid Urban Block Grant Administration Drainage
Revenues:
Taxes $ - $ - $ $ -
Fines and forfeits - Use of money and property 15,662 11,177 181,343
Intergovernmental - 696,322 -
Charges for services -
Development fees 499,759 843,570
Other -
Total Revenues 15,662 696,322 510.936 1,024,913
Expenditures:
Current:
General govemment 558,660 -
Public safety -
Public safety -fire protection - -
Engineering and public works 19,860
Community development - 270,848 -
Community services - -
Capital outlay 507,958 - -
Debt service:
Principal - -
Interest and fiscal charges - -
Total Expenditures 778,806 558,660 19,860
Excess of Revenues over
(under) Expenditures 15,662 (82,484) (47,724) 1,005,053
Other Financing Sources (Uses):
Operating transfers in - -
Operating transfers out
Sale of fixed assets
Total Other Financing
Sources (Uses) - -
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses $ 15,662 $ (82,484) $ (47,724) $ 1,005,053
Fund Balances:
Beginning of Fiscal Year - as previously
reported
Restatement
Beginning of Fiscal Year - as restated
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses
End of Fiscal Year
$ 292,958 $ - $ 280,834 $ 2,383,302
292,958 280,834 2,383,302
15,662 (82,484) (47,724) 1,005,053
$ 308,620 $ (82,484) $ 233,110 $ 3,388,355
74
$
Air South Lower Masi
Quality Etiwanda Etiwanda Commerce
SB 140 Improvement Drainage Drainage Center
2,576
Schedule 5
Page 4 of 9
Measure I
$ - $ - $ - $ 239,320 $
220 728 29,472 12,933 288,457
150,548 - - 1,773,415
454,000
- - 50,991
2,576 150,768 728 483,472 252,253 2,112,863
108,992
228,074
108,816
80,791 1,016,086
189,783 228,074 1,124,902
2,576 (39,015) 728 483,472 24,179 987,961
$ 2,576 $ (39,015) $ 728 $ 483,472 $ 24,179 $ 987,961
$ 36,616 $ 99,222 $ 13,673 $ 491,766 $ 214,106 $ 4,946,075
- - 257,312 -
36,616 99,222 13,673 491,766 471,418 4,946,075
2,576 (39,015) 728 483,472 24,179 987,961
$ 39,192 $ 60,207 $ 14,401 $ 975,238 $ 495,597 $ 5,934,036
75
1
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES '
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002 I
California Families '
Library Literacy for Literacy
Services Metrolink Campaign Grant
Revenues:
Taxes $ 1,192,912 $ - $ $ ,
Fines and forfeits - - - -
Use of money and property 52,411 1,193 73 189
Intergovernmental 197 - 4,159 -
Charges for services 240,706 - - - I
Development fees - -
Other 329,960 - -
Total Revenues 1,816,186 1,193 4,232 189 '
Expenditures:
Current:
General government -
Public safety - '
Public safety -fire protection - - -
Engineering and public works - -
Community development - - '
Community services 1,547,762 38,713 18,890
Capital outlay - - -
Debt service:
Principal 50,000 - - '
Interest and fiscal charges - - -
Total Expenditures 1,597,762 38,713 18,890
Excess of Revenues over
(under) Expenditures 218,424 1,193 (34,481) (18,701)
Other Financing Sources (Uses):
Operating transfers in 88,620 - 34,560 18,890 '
Operating transfers out (53,450) -
Sale of fixed assets -
Total Other Financing
Sources (Uses) 35,170 - 34,560 18,890 '
Excess of Revenues and Other 1,650,815
Sources over (under) Expendi-
tures and Other Uses $ 253,594 $ 1,193 $ 79 $ 189 '
Fund Balances:
Beginning of Fiscal Year - as previously
reported $ 1,155,733 $ 38,861 $ 1,707 $
Restatement - - - 1
Beginning of Fiscal Year - as restated 1,155,733 38,861 1,707
Excess of Revenues and Other ,
Sources over (under) Expendi-
tures and Other Uses 253,594 1,193 79 189
End of Fiscal Year $ 1,409,327 $ 40,054 $ 1,786 $ 189 '
76 ,
Major Urban
Resource
Library Grant
$ - $
26
26
26
$ 26 $
$ 3,274 $
3,274
26
$ 3,300 $
Used Oil
Recycling
Grant
2001
Local Law
Enforcement
Block Grant
2000
Local Law
Enforcement
Block Grant
1998
Local Law
Enforcement
Block Grant
- $ - $ - $
(64) (155) (1,443)
34,036 83,118 45,275
33,972
33,971
33,971
1
82,963
48,994
44,828
93,822
(10,859)
9,235
9,235
1 $ (1,624) $
65 $
65
1
(1,624)
43,832
45,258
45,258
(1,426)
(1,426) $
$ 216 $
216
(1,426)
(13)
13
Schedule 5
Page 6 of 9
COPS
Program
Grant
11,495
265,428
276,923
474,643
474,643
(197,720)
$ (197,720)
$ 487,758
487,758
(197,720)
66 $ (1,624) $ (1,210) $ - $ 290,038
77
1
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES '
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
1
California
COPS Law Adult Senior ,
Universal Enforcement Education Act Outreach
Grant Program Grant Grant
Revenues:
Taxes $ - $ $ - $ - 111Fines and forfeits - -
Use of money and property 4,611 14 19
Intergovernmental 125,000 70,897 8 992
Charges for services - - '
Development fees -
Other - -
Total Revenues 125,000 75,508 22 1,011 '
Expenditures:
Current:
General government -
Public safety 125,000 2,640 - ,
Public safety -fire protection -
Engineering and public works -
Community development -
Community services 985 ,
Capital outlay 127,656 -
Debt service:
Principal - - -
Interest and fiscal charges -
Total Expenditures 125.000 130,296 - 985
Excess of Revenues over '
(under) Expenditures (54.788) 22 26
Other Financing Sources (Uses):
Operating transfers in - -
Operating transfers out - '
Sale of fixed assets
Total Other Financing
Sources (Uses) -
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses $ $ (54,788) $ 22 $ 26 '
Fund Balances:
Beginning of Fiscal Year - as previously
reported $ - $ 149,774 $ 8 $ 7
Restatement - -
Beginning of Fiscal Year - as restated 149,774 8 7
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses (54,788) 22 26
End of Fiscal Year $ $ 94,986 $ 30 $ 33
1
78 '
Schedule 5
Page 8 of 9
Library
Teen After Services & Traffic Litter Teen Signal
School Program Technologies Congestion Reduction Connection Coordination
Grant Act Relief Grant Program Grant Grant
$ $ $ - $ - $ - $
170 102 11,582 324 1,378
6,704 331,263 19,132 30,000
3,124
170 6,806 342,845 19,456 31,378 3,124
31,059
31,059
(30,889)
31,194
(135)
19,065
916,791
916,791 19,065
6.806 (573,946) 391 31,378 3,124
135
(31,194)
31,059 (31,059)
$ 170 $ 6,806 $ (573,946) $ 391 $ 319 $ 3,124
$ $ 55 $ 939,118 $ 67 $ 184 $
55 939,118 67 184
170 6,806 (573,946) 391 319 3,124
$ 170 $ 6,861 $ 365,172 $ 458 $ 503 $ 3,124
79
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Revenues:
Taxes
Fines and forfeits
Use of money and property
Intergovemmental
Charges for services
Development fees
Other
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety -fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total Expenditures
Excess of Revenues over
(under) Expenditures
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Sale of fixed assets
Total Other Financing
Sources (Uses)
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses
Fund Balances:
Beginning of Fiscal Year - as previously
reported
Restatement
Beginning of Fiscal Year - as restated
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses
End of Fiscal Year
Fire
District
$ 10,747,264
1,137
368,438
515,730
390,952
12,023,521
12,597,231
378,594
12,975,825
(952,304)
1,619,440
TO
Year en
2002
$ 19,721,209
1,137
3,502,938
7,959,753
2,359,727
11,631,280
984,705
46,160,749
2,055,241
651,277
12,597,231
4,542,958
5,939,778
3,493,167
7,547,270
50,000
36,876,922
9,283,827
4,804,787
TALS
ded June 30,
2001
(84,779)
1,619,440 4,720,008
$ 667,136 $ 14,003,835
$ 7,468,289 $ 53,669,316
(166,511) 90,801
7,301,778 53,760,117
667,136 14,003,835
$ 7,968,914 $ 67,763,952
80
$ 18,198,484
2,705
3,808,604
7,761,158
2,101,466
11,020,590
636,710
43,529,717
2,109,923
460,964
10,746,460
3,682,028
5,676,599
3,134,018
5,888,985
85,000
2,538
31,786,515
11,743,202
1,250,237
(204,637)
3,253
1,048,853
$ 12,792,055
$ 40,815,646
61,615
40,877,261
12,792,055
$ 53.669,316
1
Schedule 5
Page 9 of 91
THIS PAGE INTENTIONALLY LEFT BLANK
81
1
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES ,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
GAS TAX ,
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues: '
Taxes $ $ $ -
Fines and forfeits - -
Use of money and property 105,390 122,792 17,402
Intergovernmental 2,282,000 2,434,105 152,105 '
Charges for services - -
Development fees -
Other - -
Total Revenues 2,387,390 2,556,897 169,507 1
Expenditures:
Current:
General govemment - ,
Public safety - -
Public safety - fire protection - -
Engineering and public works 2,815,640 2,431,080 384,560
Community development - - ,
Community services
Capital outlay 332,000 302,000 30,000
Debt service:
Principal - - '
Total Expenditures 3,147,640 2,733,080 414,560
Excess of Revenues over
(under) Expenditures (760,250) (176,183) 584,067 ,
Other Financing Sources (Uses):
Operating transfers in -
Operating transfers out -
Total Other Financing Sources (Uses) ,
Excess of Revenues and Other Sources
over (under) Expenditures and Other
1
Uses (Budgetary Basis) (760,250) (176,183) 584,067
Adjustments:
To adjust for encumbrances - 305,138 305,138
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ (760,250) $ 128,955 $ 889,205
Fund Balances: ,
Beginning of Fiscal Year - as previously reported $ 2,370,115 $ 2,370,115 $
Restatement - -
Beginning of Fiscal Year - as restated 2,370,115 2,370,115 - ,
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) (760,250) 128,955 889,205
End of Fiscal Year $ 1,609,865 $ 2,499,070 $ 889,205
1
82 1
SB 325
Budget Actual
$ - $
9,490 6,369
9,490 6,369
133,840
133,840
104,958
104,958
(124,350) (98,589)
(124,350) (98,589)
31,629
Variance -
Favorable
(Unfavorable)
(3,121)
(3,121)
28,882
28,882
25,761
25,761
31,629
$ (124,350) $ (66,960) $ 57,390
$ 199,900 $ 199,900 $
199,900 199,900
(124,350)
$ 75,550 $
(66,960) 57,390
132,940 $ 57,390
83
Budget
23,010
230,600
1,637,980
1,891,590
1,859,550
12,450
1,872,000
19,590
19,590
$ 19,590
$ 504,749
504,749
19,590
$ 524,339
RECREATION
Actual
39,410
206,872
1,603,291
28
1,849,601
1,697,204
12,914
1,710,118
139,483
139,483
2,929
Schedule 6
Page 2 of 25
Variance -
Favorable
(Unfavorable)
16,400
(23,728)
(34,689)
28
(41,989)
162,346
(464)
161,882
119,893
119,893
2,929
$ 142,412 $ 122,822
$ 504,749 $
504,749
142,412 122,822
$ 647.161 $ 122,822
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Budget
PARK DEVELOPMENT
Variance -
Favorable
Actual (Unfavorable)
Revenues:
Taxes $ - $ - $
Fines and forfeits - Use of money and property 307,000 384,982 77,982
Intergovernmental - - -
Charges for services - - Development fees 1,561,000 2,410,582 849,582
Other - -
Total Revenues 1,868,000 2,795,564 927,564
Expenditures:
Current:
General government -
Public safety -
Public safety - fire protection -
Engineering and public works -
Community development -
Community services 218,660 182,329 36,331
Capital outlay 2,190,920 1,794,186 396,734
Debt service:
Principal
Total Expenditures 2,409.580 1,976,515 433,065
Excess of Revenues over
(under) Expenditures (541,580) 819,049 1,360,629
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Total Other Financing Sources (Uses) -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) (541,580) 819,049 1,360,629
Adjustments:
To adjust for encumbrances 749,318 749,318
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ (541,580) $ 1,568,367 $ 2,109,947
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 5,353,271 $ 5,353,271 $ -
Restatement -
Beginning of Fiscal Year - as restated 5,353,271 5,353,271 -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
End of Fiscal Year
84
(541,580) 1,568,367 2,109,947
$ 4,811,691 $ 6,921,638 $ 2,109,947
Schedule 6
Page 4 of 25
BEAUTIFICATION LIGHTING DISTRICTS
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ $ 1,371,570 $ 1,421,399 $ 49,829
135,380 178,269 42,889 88,060 126,439 38,379
- - 2,425 2,425
739,800 1,019,274 279,474 29,420 25,821 (3,599)
875,180 1,197,543 322,363 1,489,050 1,576,084 87,034
1,425,990 1,159,515 266,475
259,850 242,138 17,712
727,740 596,749 130,991
987,590 838,887 148.703 1,425,990 1,159,515 266,475
(112,410) 358,656 471,066 63,060 416,569 353,509
(112,410) 358,656 471,066 63,060 416,569 353,509
449,746 449,746
$ (112,410) $ 808,402 $ 920,812 $ 63,060 $ 416,569 $ 353,509
$ 2,428,555 $ 2,428,555 $ $ 1,875,744 $ 1,875,744 $
2,428,555 2,428,555 - 1,875,744 1,875,744
(112,410) 808,402 920,812 63,060 416,569 353,509
$ 2,316,145 $ 3,236,957 $ 920,812 $ 1,938,804 $ 2,292,313 $ 353,509
85
1
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
LANDSCAPE
MAINTENANCE DISTRICTS
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 5,915,440 $ 6,120,314 $ 204,874
Fines and forfeits - - -
Use of money and property 374,610 516,261 141,651
Intergovernmental
Charges for services - -
Development fees 179,720 - (179,720)
Other 240 212,774 212,534
Total Revenues 6,470,010 6,849,349 379,339
Expenditures:
Current:
General government '
Public safety
Public safety - fire protection
Engineering and public works
Community development 6,997,040 5,808,409 1,188,631 ,
Community services
Capital outlay 340,030 317,892 22,138
Debt service:
Principal - - '
Total Expenditures 7,337,070 6,126,301 1,210,769
Excess of Revenues over
(under) Expenditures (867,060) 723,048 1,590,108
Other Financing Sources (Uses):
Operating transfers in - -
Operating transfers out
Total Other Financing Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) (867,060) 723,048 1,590,108 1
m
Adjustenta:
To adjust for encumbrances - 154,079 154,079
Excess of Revenues and Other Sources '
over (under) Expenditures and Other
Uses (GAAP Basis) $ (867,060) $ 877,127 $ 1,744,187
Fund Balances: ,
Beginning of Fiscal Year - as previously reported $ 8,594,085 $ 8,594,085 $
Restatement - -
Beginning of Fiscal Year - as restated 8,594,085 8,594,085 ,
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) (867,060) 877,127 1,744,187
End of Fiscal Year $ 7,727,025 $ 9,471,212 $ 1,744,187 1
1
86 1
Budget
SYSTEMS DEVELOPMENT
Variance -
Favorable
Actual (Unfavorable)
$ $
594,310 736,642
200,000
4,369,000 4,802,254
142,332
200,000
433,254
4,963,310 5,738,896 775,586
1,657,150 1,608,152
1,982,050 1,771,909
3.639,200 3.380.061 259.139
1,324,110 2,358,835 1,034,725
48,998
210,141
217,530 217,530
217,530 217,530
1,541,640 2,576,365 1,034,725
389,305 389,305
$ 1,541,640 $ 2,965,670 $ 1,424,030
$ 11,178,848 $ 11,178,848 $
11,178,848
1,541,640
$ 12,720,488
11,178,848
2,965,670 1,424,030
$ 14,144,518 $ 1,424,030
87
Budget
107,820
1,528,470
1,636,290
176,260
2,827,850
Schedule 6
Page 6 of 25
DRAINAGE FACILITIES
Variance -
Favorable
Actual (Unfavorable)
3.004,110
(1,367,820)
2,785,170
2,785,170
1,417,350
395,763
1,446,407
1,576,020
3,418,190
176,075
2,825,097
3,001,172
417,018
2,785,170
2,785,170
3,202,188
1,506,760
287,943
1,446,407
47,550
1,781,900
185
2,753
2,938
1,784,838
1,784,838
1,506,760
$ 1,417,350 $ 4,708,948 $ 3,291,598
$ 2,152,740 $ 2,152,740
2,152,740
2,152,740
1,417,350 4,708,948 3,291,598
$ 3,570,090 $ 6,861,688 $ 3,291,598
1
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
PEDESTRIAN GRANTS
Variance-,
Favorable
Budget Actual (Unfavorable)
Revenues: ,
Taxes $ $ - $ -
Fines and forfeits - -
Use of money and property (31) (31)
Intergovernmental 37,000 33,450 (3,550) ,
Charges for services - -
Development fees -
Other -
Total Revenues 37,000 33,419 (3,581) '
Expenditures:
Current:
General government - - '
Public safety -
Public safety - fire protection -
Engineering and public works -
Community development - - '
Community services
Capital outlay 34,000 33,054 946
Debt service:
Principal - - ,
Total Expenditures 34,000 . 33,054 946
Excess of Revenues over
(under) Expenditures 3,000 365 (2,635) ,
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Total Other Financing Sources (Uses) ,
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 3,000 365 (2,635) '
Adjustments:
To adjust for encumbrances -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 3,000 $ 365 $ (2,635)
Fund Balances: ,
Beginning of Fiscal Year - as previously reported $ 7,641 $ 7,641 $
Restatement - -
Beginning of Fiscal Year - as restated 7,641 7,641
Excess of Revenues and Other Sources
1
over (under) Expenditures and Other
Uses (GAAP Basis) 3,000 365 (2.635)
End of Fiscal Year $ 10,641_ $ 8,006 $ (2.635) ,
1
88 '
Budget
FEDERAL AID URBAN
Actual
15,662
Schedule 6
Page 8 of 25
COMMUNITY
DEVELOPMENT BLOCK GRANT
Variance- Variance -
Favorable Favorable
(Unfavorable) Budget Actual (Unfavorable)
15,662
15,662 15,662
91,000 91,000
$ $ $
1,118,680 696,322 (422,358)
1,118,680 696,322 (422,358)
- 270,848 (270,848)
1,118,680 527,173 591,507
91,000 91,000 1,118,680 798,021 320,659
(91,0001 15,662 106,662 (101,699) (101,699)
(91,000)
15,662 106,662
(101,699) (101,699)
19,215 19,215
$ (91,000) $ 15,662 $ 106,662 $ - $ (82,484) $ (82,484)
$ 292,958 $ 292,958 $ $ $ - $
292,958 292,958 - -
(91,000) 15,662 106,662 (82,484) (82,484)
$ 201,958 $ 308,620 $ 106,662 $ $ (82,484) $ (82,484j
89
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
ASSESSMENT
Budget
Revenues:
Taxes $ $
Fines and forfeits -
Use of money and property 9,170
Intergovernmental
Charges for services
Development fees
Other
Total Revenues 508,620
Expenditures:
Current:
General government 601,220
Public safety -
Public safety - fire protection -
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal
Total Expenditures 601,220
Excess of Revenues over
(under) Expenditures (92,600)
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out _
Total Other Financing Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) (92,600)
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ (92.600)
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 280,834
Restatement
Beginning of Fiscal Year - as restated 280,834
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) (92,600)
End of Fiscal Year $ 188,234 $
499,450
ADMINISTRATION
Variance -
Favorable
(Unfavorable)
Actual
11,177 2,007
499,759 309
510,936 2,316
566,289 34,931
566,289 34,931
(55.353) 37,247
(55,353) 37,247
7,629 7,629
$ (47,724) $ 44.876
$ 280,834 $
280,834
90
(47,724)
233,110 $
44,876
44,876
Schedule 6
Page 10 of 25
SAN SEVAINE/ ETIWANDA DRAINAGE AIR QUALITY IMPROVEMENT
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ $ $ $
117,840 181,343 63,503 2,960 220 (2,740)
- - 135,980 150,548 14,568
529,620 843,570 313,950
647,460 1,024,913 377,453 138,940 150,768 11,828
19,860
19,860
111,690 108,992 2,698
87,000
80,791
6,209
19,860 19.860 198,690 189,783 8.907
627.600 1,005,053 377,453 (59,750) (39,015) 20,735
627,600 1,005,053 377,453 (59,750) (39,015) 20,735
$ 627,600 $ 1,005,053 $ 377,453 $ (59,750) $ (39,015) $ 20,735
$ 2,383,302 $ 2,383,302 $ - $ 99,222 $ 99,222 $
2,383,302 2,383,302 99,222 99,222
627,600 1,005,053 377,453 (59,750) (39,015) 20,735
$ 3,010,902 $ 3,388,355 $ 377,453 $ 39,472 $ 60,207 $ 20,735
91
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
SOUTH ETIWANDA DRAINAGE
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ $ -
Fines and forfeits - Use of money and property 680 728 48
Intergovernmental
Charges for services -
Development fees -
Other - -
Total Revenues 680 728 48
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works -
Community development
Community services
Capital outlay -
Debt service:
Principal
Total Expenditures
Excess of Revenues over
(under) Expenditures 680 728 48 ,
Other Financing Sources (Uses):
Operating transfers in - -
Operating transfers out
Total Other Financing Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 680 728 48
Adjustments:
To adjust for encumbrances -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 680 $ 728 $ 48
Fund Balances: '
Beginning of Fiscal Year - as previously reported $ 13,673 $ 13,673 $
Restatement -
Beginning of Fiscal Year - as restated 13,673 13,673
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 680 728 48
End of Fiscal Year $ 14,353 $ 14,401 $ 48 '
92 '
LOWER ETIWANDA DRAINAGE
Variance -
Favorable
Budget Actual (Unfavorable)
24,690
24.690
29,472
454,000
483,472
Budget
Schedule 6
Page 12 of 25
MASI COMMERCE CENTER
Variance -
Favorable
Actual (Unfavorable)
$ $ 242,820 $ 239,320 $ (3,500)
4,782 5,290 12,933 7,643
454,000
458,782 248.110 252,253 4,143
24,690 483,472 458.782
24,690 483,472 458,782
249,820 228,074 21,746
249.820
(1,710)
(1,710)
228,074 21.746
24,179 25,889
24,179 25,889
$ 24,690 $ 483.472 $ 458,782 $ (1,710) $ 24,179 $ 25,889
$ 491,766 $ 491,766 $ - $ 214,106 $ 214,106 $
491,766 491,766 - 214,106 214,106
24,690
$ 516,456
483,472 458,782
$ 975,238 $ 458,782
93
(1,710) 24,179 25,889
$ 212,396 $ 238,285 $ 25,889
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Revenues:
Taxes $
Fines and forfeits
Use of money and property
Intergovernmental
Charges for services
Development fees
Other
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal
Total Expenditures
Excess of Revenues over
(under) Expenditures
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Total Other Financing Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis)
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GMP Basis)
Fund Balances:
Beginning of Fiscal Year - as previously reported
Restatement
Budget
237,370
1,610,820
1,848.190
126,960
1,918,240
2,045,200
(197,010)
(197,010)
MEASURE I
Actual
288,457
1,773,415
50,991
2,112,863
108,816
1,783,798
1,892,614
220,249
220,249
767,712
$ (197.010) $ 987,961
Variance -
Favorable
(Unfavorable)
51,087
162,595
50.991
264.673
18,144
134,442
152.586
417,259
417,259
767,712
$ 1.184.971
$ 4,946,075 $ 4,946,075 $
Beginning of Fiscal Year - as restated 4,946,075 4,946,075
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
End of Fiscal Year
94
(197,010) 987,961
$ 4,749,065 $ 5,934,036
1,184,971
$ 1,184,971
LIBRARY SERVICES
Variance -
Favorable
Budget Actual (Unfavorable)
$ 1,202,930 $ 1,192,912 $ (10,018) $
34,240 52,411 18,171
6,650 197 (6,453)
215,500 240,706 25,206
341,990 329,960 (12,030)
1.801,310 1,816,186 14,876
1,679,220 1,552,984
200,000 200,000
50,000
1.929,220
126,236
50,000
1,802,984 126,236
Budget
Schedule 6
Page 14 of 25
METROLINK
Variance -
Favorable
Actual (Unfavorable)
$ - $
910 1,193 283
910 1,193 283
(127,910) 13,202 141,112 910 1,193 283
88,620 88,620
(53,450) (53,450)
35.170 35,170
(92,740)
48,372 141,112
205,222 205,222
910 1,193 283
$ (92,740) $ 253,594 $ 346,334 $ 910 $ 1,193 $ 283
$ 1,155,733 $ 1,155,733 $ - $ 38,861 $ 38,861 $
- 257,312 257,312 -
1,155,733 1,413,045 257,312 38,861 38,861
(92,740) 253,594 346,334 910 1.193 283
$ 1,062.993 $ 1,666,639 $ 603,646 $ 39,771 $ 40,054 $ 283
95
1
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
CALIFORNIA LITERACY CAMPAIGN
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ $ -
Fines and forfeits -
Use of money and property 73 73
Intergovernmental 7,720 4,159 (3,561)
Charges for services -
Development fees - - -
Other 10,000 (10,000)
Total Revenues 17,720 4,232 (13,488)
Expenditures:
Current:
General govemment
Public safety -
Public safety - fire protection
Engineering and public works - 1
Community development -
Community services 52,280 38,713 13,567
Capital outlay -
Debt service:
Principal - -
Total Expenditures 52,280 38,713 13,567
Excess of Revenues over
(under) Expenditures (34,560) (34481) 79
Other Financing Sources (Uses):
Operating transfers in 34,560 34,560
Operating transfers out - -
Total Other Financing Sources (Uses) 34,560 34,560
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) - 79 79
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ - $ 79 $ 79
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 1,707 $ 1,707 $
Restatement - -
Beginning of Fiscal Year - as restated 1,707 1,707
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) - 79 79
End of Fiscal Year $ 1,707 $ 1.786 $ 79
1
96 1
Schedule 6
Page 16 of 25
FAMILIES FOR LITERACY CAMPAIGN USED OIL RECYCLING GRANT
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ $ - $ - $ - $
189 189 - (64) (64)
13,000 (13,000) 49,640 34,036 (15,604)
13,000 189 (12,811) 49,640 33,972 (15,668)
31,890
18,890 13,000
40,840 33,971 6,869
31,890 18,890 13,000 40,840 33,971 6,869
(18,890) (18,701) 189 8,800 1 (8,799)
18,890 18,890 -
18,890 18,890
189 189 8,800 1 (8,799)
$ 189 $ 189 $ 8,800 $ 1 $ (8,799)
$ $ - $ 65 $ 65 $
65 65
189 189 8,800 1 (8,799)
$ 189 $ 189 $ 8,865 $ 66 $ (8,799)
97
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
2001 LOCAL LAW
ENFORCEMENT BLOCK GRANT
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ - $
Fines and forfeits - -
Use of money and property 2,160 (155) (2,315)
Intergovernmental 83,120 83,118 (2)
Charges for services - - -
Development fees -
Other - - -
Total Revenues 85,280 82,963 (2,317)
Expenditures:
Current:
General govemment - - -
Public safety 49,000 48,994 6
Public safety - fire protection - -
Engineering and public works -
Community development - -
Community services -
Capital outlay 44,830 44,828 2
Debt service:
Principal -
Total Expenditures 93,830 93,822 8
Excess of Revenues over
(under) Expenditures (8.550) (10.859) (2.309)
Other Financing Sources (Uses):
Operating transfers in 9,240 9,235 (5)
Operating transfers out - -
Total Other Financing Sources (Uses) 9,240 9,235 (5)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 690 (1,624) (2,314)
Adjustments:
To adjust for encumbrances -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 690 $ (1,624) $ (2,314)
Fund Balances:
Beginning of Fiscal Year - as previously reported $ - $ - $
Restatement -
Beginning of Fiscal Year - as restated -
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 690 (1,624) (2,314)
End of Fiscal Year $ 690 $ (1,624) $ (2,314)
98
2000 LOCAL LAW
ENFORCEMENT BLOCK GRANT
Variance -
Favorable
Budget Actual (Unfavorable)
$ $ - $
2,320 (1,443) (3,763)
45,275 45,275
Budget
Schedule 6
Page 18 of 25
COPS PROGRAM GRANT
Variance -
Favorable
Actual (Unfavorable)
$ $ - $
24,970 11,495 (13,475)
100,000 265,428 165,428
2,320 43,832 41,512 124,970 276,923 151,953
47,990
47,986 4
474,650 474,643 7
47,990 47,986 4 474,650 474,643 7
(45,670) (4,154) 41,516 (349,680) (197,720) 151,960
(45,670)
(4,154) 41,516
2,728 2,728
(349,680)
(197,720) 151,960
$ (45,670) $ (1,426) $ 44,244 $ (349,680) $ (197,720) $ 151,960
$ 216 $ 216 $ $ 487,758 $ 487,758 $
216 216 - 487,758 487,758
(45,670) (1,426) 44,244 (349,680) (197,720) 151,960
$ (45,454) $ (1,210) $ 44,244 $ 138,078 $ 290,038 $ 151,960
99
1
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES 1
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS 1
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
COPS UNIVERSAL GRANT 1
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ $ -
Fines and forfeits -
Use of money and property - 1
Intergovernmental 125,000 125,000 -
Charges for services -
Development fees -
Other - 1
Total Revenues 125,000 125,000 -
Expenditures:
Current:
General government -
Public safety 125,000 125,000 -
Public safety - fire protection - -
Engineering and public works -
Community development - -
Community services -
Capital outlay
Debt service:
Principal -
Total Expenditures 125,000 125,000
Excess of Revenues over
(under) Expenditures
Other Financing Sources (Uses):
Operating transfers in - 1
Operating transfers out -
Total Other Financing Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) -
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
Fund Balances:
Beginning of Fiscal Year - as previously reported $ $ $ -
Restatement - -
Beginning of Fiscal Year - as restated
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
End of Fiscal Year $ - $ - $
1
100 1
Schedule 6
Page 20 of 25
CALIFORNIA LAW
ENFORCEMENT PROGRAM SENIOR OUTREACH GRANT
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ $ $ - $ $
7,470 4,611 (2,859) 19 19
143,420 70,897 (72,523) 1,000 992 (8)
150,890 75,508 (75,382) 1,000 1,011 11
2,795 2,640
155
149,780 127,656 22,124
152,575 130,296 22,279
(1,685) (54,788) (53,103)
(1,685)
(54,788) (53,103)
990 985 5
990 985 5
10 26 16
10 26 16
$ (1,685) $ (54,788) $ (53,103) $ 10 $ 26 $ 16
$ 149,774 $ 149,774 $ $ 7 $ 7 $
149,774 149,774 7 7
(1,685) (54,788)
(53,103)
$ 148,089 $ 94,986 $ (53,103)
101
10 26 16
$ 17 $ 33 $ 16
1
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES 1
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
TEEN AFTER SCHOOL PROGRAM I
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ - $ -
Fines and forfeits - -
Use of money and property - 170 170 ;
Intergovernmental 19,220 - (19,220)
Charges for services
Development fees -
Other - - -
Total Revenues 19,220 170 (19,050)
Expenditures:
Current:
General government -
Public safety _ - -
Public safety - fire protection -
Engineering and public works - '
Community development - - -
Community services 18,280 31,059 (12,779)
Capital outlay - - -
Debt service: '
Principal
Total Expenditures 18,280 31,059 (12,779) ,
Excess of Revenues over
(under) Expenditures 940 (30.889) (31,829)
Other Financing Sources (Uses):
Operating transfers in 31,194 31,194
Operating transfers out - (135) (135)
Total Other Financing Sources (Uses) - 31,059 31,059
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 940 170 (770)
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 940 $ 170 $ (770) '
Fund Balances:
Beginning of Fiscal Year - as previously reported $ - $ $
Restatement
Beginning of Fiscal Year - as restated '
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 940 170 (770)
End of Fiscal Year $ 940 $ 170 $ (770)
1
102 1
Schedule 6
Page 22 of 25
LIBRARY SERVICES & TECHNOLOGIES ACT TRAFFIC CONGESTION RELIEF
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ $ $ $ $
102 102 35,540 11,582 (23,958)
6,650 6,704 54 276,500 331,263 54,763
6,650 6,806 156 312,040 342,845 30,805
988,260 982,475 5,785
988,260 982,475 5,785
6,650 6,806 156 (676,220) (639,630) 36,590
6,650 6,806 156 (676,220) (639,630) 36,590
65,684 65,684
$ 6,650 $ 6,806 $ 156 $ (676,220) $ (573,946) $ 102,274
$ 55 $ 55 $ $ 939,118 $ 939,118 $
55 55 939,118 939,118
6,650 6,806 156 (676,220) (573,946) 102,274
$ 6,705 $ 6,861 $ 156 $ 262,898 $ 365,172 $ 102,274
103
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Budget
LITTER REDUCTION GRANT
Variance -
Favorable
Actual (Unfavorable)
Revenues:
Taxes $ - $ - $ -
Fines and forfeits - -
Use of money and property 324 324
Intergovernmental 39,500 19,132 (20,368)
Charges for services -
Development fees
Other
Total Revenues 39,500 19,456 (20,044)
Expenditures:
Current:
General govemment -
Public safety
Public safety - fire protection -
Engineering and public works 33,000 20,315 12,685
Community development -
Community services
Capital outlay
Debt service:
Principal
Total Expenditures 33,000 20,315
Excess of Revenues over
(under) Expenditures 6,500 (859) (7,359)
Other Financing Sources (Uses):
Operating transfers in -
Operating transfers out
Total Other Financing Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 6,500 (859) (7,359)
Adjustments:
To adjust for encumbrances 1,250 1,250
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) $ 6,500 $ 391 $ (6,109)
Fund Balances:
Beginning of Fiscal Year - as previously reported $ 67 $ 67 $
Restatement - -
Beginning of Fiscal Year - as restated 67 67
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis) 6,500 391 (6,109)
End of Fiscal Year $ 6,567 $ 458 $ (6,109)
12,685
104
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
SIGNAL COORDINATION GRANT
Variance -
Favorable
Actual (Unfavorable)
Budget
100,000
100,000
100,000
100,000
3,124
3,124
3,124
3,124
3,124
(100,000)
(96.876)
(96.876)
(96,876)
$ 100,000 $ 3,124 $ (96,876)
$ $ $
100,000
$ 100,000
3,124 (96,876)
$ 3,124 $ (96,876)
105
Budget
$ 10,812,510
1,000
326,130
537,890
337,310
FIRE DISTRICT
Actual
$ 10,747,264
1,137
368,438
515,730
390.952
12,014.840 12,023,521
12,905,770
875,620
12,724,761
805,871
13, 781, 390 13, 530, 632
(1,766,550) (1,507,111)
1,619,440 1,619,440
1,619,440 1,619,440
(147,110)
112,329
554,807
$ (147,110) $ 667,136
$ 7,468,289 $ 7,468,289
- (166,511)
7,468,289 7,301,778
(147,110) 667,136
$ 7,321,179 $ 7,968,914
Schedule 6
Page 24 of 25
Variance -
Favorable
(Unfavorable)
$ (65,246)
137
42,308
(22,160)
53.642
8,681
181,009
69,749
250,758
259,439
259,439
554,807
$ 814,246
(166,511)
(166,511)
814,246
$ 647,735
CITY OF RANCHO CUCAMONGA
Schedule 6
Page 25 of 25
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
TOTALS- Year Ended June 30,
2002
Revenues:
Taxes
Fines and forfeits
Use of money and property
Intergovernmental
Charges for services
Development fees
Other
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal
Total Expenditures
Excess of Revenues over
(under) Expenditures
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out
Total Other Financing Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis)
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
Fund Balances:
Beginning of Fiscal Year - as previously reported
Restatement
Beginning of Fiscal Year - as restated
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP Basis)
End of Fiscal Year
106
Budget Actual
$ 19,545,270
1,000
2,576,810
6,386,500
2,391,370
9,436,480
689,540
41,026,970
$ 19,721,209
1,137
3,498,957
7,929,745
2,359,727
11,631,280
984.705
46,126.760
2,388,720 2,062,870
651,445 651,277
12, 905, 770 12, 724, 761
5,129,560 4,640,407
6,997,040 6,079,257
3,860,870 3,522,164
14,102,280 12, 359,337
50,000 50,000
46,085,685 42,090,073
(5,058,715) 4,036,687
4,773,450 4,804,639
(53,450) (53.585)
4,720,000 4,751,054
(338,715) 8,787,741
5,213,151
$ (338,715) $ 14,000,892
$ 53,629,234
53,629,234
(338,715)
$ 53.290,519
$ 53,629,234
90,801
53,720,035
14,000,892
$ 67,720,927
Variance -
Favorable
(Unfavorable)
$ 175,939
137
922,147
1,543,245
(31,643)
2,194,800
295,165
5,099,790
325,850
168
181,009
489,153
917,783
338,706
1,742,943
3,995,612
9,095,402
31,189
(135)
31,054
9,126,456
5,213,151
$ 14,339,607
90,801
90,801
14,339,607
$ 14,430,408
CITY OF RANCHO CUCAMONGA
Capital Projects Funds
Assessment District 82-1 Fund - Established to account for the receipt and disbursement of funds used in
the construction of streets, storm drainage and utility improvements within the project area. Financing
was provided by the sale of bonds under the Refunding Act of 1984 for 1915 Improvement Act Bonds.
Assessment District 84-1 Fund - Established to account for the receipt and disbursement of funds used in
the construction and installation of public capital drainage facilities, together with appurtenant work and
incidental expenses, to serve and provide drainage protection to property located within Community
Facilities District No. 84-1 (Day Creek Drainage System). Financing was provided by the sale of bonds
under the Mello -Roos Community Facilities Act of 1982.
Assessment District 84-2 Fund - Established to account for the receipt and disbursement of funds used in
the construction of certain public works of improvement, together with appurtenances and appurtenant
work, including acquisition where appropriate, in Special Assessment District No. 84-2 (Alta Loma
Channel Improvement). Financing was provided by sale of bonds under the Improvement Bond Act of
1915.
Assessment District 86-2 Fund - Established to account for the receipt and disbursement of funds used in
construction and acquisition of drainage improvements together with appurtenances and appurtenant
work, acquisition of real property, if necessary, and incidental expenses within the Assessment District
No. 86-2. Financing was provided by the sale of limited obligation bonds under the Improvement Bond
Act of 1915.
Reaional Choice Transit Caoital Imorovement - 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.
Community Facilities District No. 2001-01 Imorovement Fund - Established to fund the necessary
infrastructure integral to the proposed Victoria Gardens proposed mall. The improvements are located
south of Baseline Road, primarily north of Foothill Boulevard, primarily east of Day Creek Boulevard and
west of Etiwanda Avenue. Financing was provided by the sale of bonds under the Mello Roos
Community Facilities Act of 1982.
Redevelopment Aaencv Fund - Established for financial resources to be used for acquisition or
construction of major capital facilities within the Rancho Cucamonga Redevelopment Project Area.
Financing is to be provided by the Rancho Cucamonga Redevelopment Agency.
107
ASSETS
Cash and investments
Cash and investments with fiscal agent
Investment - land held for resale
Receivables (net of allowance for uncollectible):
Taxes
Accounts
Interest
Loan
Grant
Due from other funds
Deposits
Advances to other funds
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Deposits
Due to other funds
Deferred revenue
Total Liabilities
Fund Balances:
Reserved for encumbrances
Reserved for land held for resale
Reserved for advance to other funds
Reserved for long-term loans
Reserved for deposits
Unreserved:
Designated for law enforcement
Designated for continuing projects
Designated for unrealized gain
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL CAPITAL PROJECTS FUNDS
JUNE 30, 2002
108
Assessment
Districts
82-1
CFD
84-1
$ 9,136 $ 1,355,353
26
3,760
$ 9,162 $ 1,359,113
111 16,456
9,051 1,342,657
9,162 1,359,113
$ 9,162 $ 1,359,113
Assessment
Districts
84-2
$ 187,580
118
$ 187,698
$ 159,692
3,864
163,556
17,744
2,277
4,121
24,142
Assessment
Districts
86-2
$ 430,898
1,195
$ 432,093
$ 375,115
375,115
41,679
5,232
10,067
56,978
$ 187,698 $ 432,093
Regional
Choice Transit
Capital
Improvement
CFD 2000-01
South
Etiwanda
CFD 2000-02
Rancho
Cucamonga
Corporate
Park
CFD 2000-03
Rancho
Summit CFD 2001-01
$ - $ - $ 308,133 $
300,491 1,007,562
99,000
2,151,540
$ 2,250,540
146
$ 300,491 $ 1,315,841
$ - $
2,143,359
2,151,540
4,294,899
(2,044,359) 300,491
(2,044,359) 300,491
$
328,334
328,334
2,800
3,741
980,966
987,507
$ 2,250,540 $ 300,491 $ 1,315,841
$
$
$
- $ -
19,474,838
11,745
11,745
(11,745)
Redevelopment
Agency
$154,473,797
175
29,597,328
325,772
662
674,031
12,419,107
1,559,789
612,860
7,997,063
$ 19,474,838 $207,660,584
$ 238,457
$ 787,667
35 1,913,118
238,492 2,700,785
814,598
18,421,748
6,071,255
29,597,328
7,997,063
12,419,107
612,860
4,290,000
142,318,043
1,654,143
(11,745) 19,236,346 204,959,799
- $ 19,474,838 $207,660,584
109
Schedule 7
TOTALS
June 30,
2002 2001
$156,764,897
20,783,066
29,597,328
325,772
99,662
679,276
12,419,107
2,151,540
1,559,789
612,860
7,997,063
$232,990,360
$ 1,560,931
3,864
4,396,591
2,151,540
8,112,926
6,948,076
29,597,328
7,997,063
12,419,107
612,860
4,290,000
142,318,043
1,681,960
19,012,997
224,877,434
$232,990,360
$105,146,094
143
15,752,745
212,229
39,105
726,033
12,480,518
1,882,057
1,644,973
430,500
$ 138,314,397
$ 504,753
53,864
6,613,405
7,172,022
15,804,863
15,752,745
12,480,518
430,500
4,290,000
80,703,064
449,427
1,231,258
131,142,375
$ 138,314,397
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
ALL CAPITAL PROJECTS FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Revenues:
Taxes
Use of money and property
Intergovernmental
Development fees
Other
Total Revenues
Expenditures:
Current:
General govemment
Public safety
Engineering and public works
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Debt issuance costs
Total Expenditures
Excess of Revenues over
(under) Expenditures
Assessment
Districts
82-1
Assessment
CFD Districts
84-1 84-2
463 69,389 11,109
151,000
463 69,389 162,109
4,880
159,692
164,572
Assessment
Districts
86-2
21,847
21,847
375,115
Regional
Choice
Transit
Capital
Improvement
99,000
99,000
261,302
375,115 261,302
463 69,389 (2,463) (353,268) (162,302)
Other Financing Sources (Uses):
Operating transfers in -
Operating transfers out -
Proceeds of long-term debt -
Sales of fixed assets -
Total Other Financing
Sources (Uses) - -
Excess of Revenues and Other
Sources over (under) Expendi-
tures and Other Uses $ 463 $ 69,389$ (162,302)
Fund Balances:
Beginning of Fiscal Year $ 8,699 $ 1,289,724
Restatements
Beginning of Fiscal Year - as restated 8,699 1,289,724
Excess of Revenues over
(under) Expenditures 463 69,389
End of Fiscal Year (Schedule 10) $ 9,162 $ 1,359,113
110
$ (2,463) $ (353,268)
$ 26,605 $
26,605
(2,463)
$ 24,142 $ 56,978 $ (2,044,359)
410,246 $ -
- (1,882,057)
410,246 (1,882,057)
(353,268) (162,302)
CFD 2000-01
South
Etiwanda
$ -
11,392
CFD 2000-02
Rancho
Cucamonga
Corporate
Park
$ -
43,236
11,392 43.236
53,022 97,980
53,022 97,980
(41,630) (54,744)
CFD 2000-03
Rancho
Summit
$
(41,630) $ (54,744) $
342,121
342,121
(41,630)
$ 300,491
Redevelopment
CFD 2001-01 Agency
$ - $ 7,670,852
238,643 8,554,446
12,265,100
12,503,743
16,225,298
747,650 2,540,641
14,933
4,431,402
516,810
1,264,460
932,440
4,992,506
1,665,584
14,577,506
11,239,283 1,647,792
7,997,063
35,814
(3,002,700)
76,861,808
7,997,063 73,894,922
- $ 19,236,346 $ 75,542,714
$ 1,761 $ (11,745) $
1,040,490
1,042,251 (11,745)
(54,744)
$ 987,507
$ (11,745)
19,236,346
$ 19,236,346
111
$129,417,085
129,417,085
75,542,714
$204,959,799
Schedule 8
TOTALS
Year Ended June 30,
2002 2001
$ 7,670,852
8,950,525
99,000
12,416,100
29,136,477
3,444,173
14,933
534,807
4,692,704
932,440
4,992,506
2.182,394
16,793,957
12,342,520
35,814
(3,002,700)
84,858,871
81,891,985
$ 94,234,505
$131,142,375
(499,446)
130,642,929
94,234,505
$224,877,434
$ 6,780,259
9,334,918
1,882,057
48,500
9,836,901
27,882,635
2,300,256
15,024
93,393
21,045,132
885,093
4,727,519
29,066,417
(1,183,782)
4,120,686
(4,085,926)
9,136,908
3,001
9,174,669
$ 7,990,887
$123,151,488
123,151,488
7,990,887
$131,142,375
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL CAPITAL PROJECTS FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
ASSESSMENT DISTRICT 82-1
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ - $
Use of money and property 430 463 33
Intergovernmental -
Other - -
Total Revenues 430 463 33
Expenditures:
Current:
General government -
Public safety - -
Engineering and public works -
Capital outlay -
Debt service:
Principal -
Interest and fiscal charges
Debt issuance costs
Total Expenditures -
Excess of Revenues over
(under) Expenditures 430 463 33
Other Financing Sources (Uses):
Operating transfers in - -
Operating transfers out -
Proceeds of long-term debt
Total Other Financing
Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 430 463 33
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP basis) $ 430 $ 463 $ 33
Fund Balances:
Beginning of Fiscal Year, as originally reported $ 8,699 $ 8,699 $
Restatements -
Beginning of Fiscal Year - as restated 8,699 8,699
Excess of Revenues over (under)
Expenditures (GAAP Basis 430 463 33
End of Fiscal Year $ 9,129 $ 9,162 $ 33
112
Schedule 9
Page 2 of 6
CFD 84-1 ASSESSMENT DISTRICT 84-2
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ - $ - $ - $ -
64,390 69,389 4,999 1,440 11,109 9,669
- 151,000 151,000 -
64,390 69,389 4,999 152,440 162,109 9,669
64,390 69,389
4,880 4,880
117,500 177,436 (59,936)
122,380 182,316 (59,936)
4,999 30,060 (20,207) (50,267)
64,390 69,389 4,999 30,060 (20,207) (50,267)
17,744 17,744
$ 64,390 $ 69,389 $ 4,999 $ 30,060 $ (2,463) $ (32,523)
$ 1,289,724 $ 1,289,724 $ - $ 26,605 $ 26,605 $ -
1,289,724 1,289,724 26,605 26,605
64,390 69,389 4,999 30,060 (2,463) (32,523)
$ 1,354,114 $ 1,359,113 $ 4,999 $ 56,665 $ 24,142 $ (32,523)
113
1
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL CAPITAL PROJECTS FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
ASSESSMENT DISTRICT 86-2 ,
Variance -
Favorable '
Budget Actual (Unfavorable)
Revenues:
Taxes $ - $ _ $
Use of money and property 20,470 21,847 1,377 1
Intergovernmental -
Other -
Total Revenues 20,470 21,847 1,377 1
Expenditures:
Current:
General government - 1
Public safety - -
Engineering and public works 420,750 416,794 3,956
Capital outlay -
Debt service: 1
Principal
Interest and fiscal charges
Debt issuance costs - -
Total Expenditures 420,750 416,794 3,956 ,
Excess of Revenues over
(under) Expenditures (400.280) (394,947) 5,333
Other Financing Sources (Uses): ,
Operating transfers in
Operating transfers out
Proceeds of long-term debt
Total Other Financing '
Sources (Uses)
Excess of Revenues and Other Sources
over (under) Expenditures and Other '
Uses (Budgetary Basis) (400,280) (394,947) 5,333
Adjustments:
To adjust for encumbrances 41,679 41,679 '
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP basis) $ (400,280) $ (353,268) $ 47,012
Fund Balances: ,
Beginning of Fiscal Year, as originally reported $ 410,246 $ 410,246 $
Restatements
Beginning of Fiscal Year - as restated 410,246 410,246 1
Excess of Revenues over (under)
Expenditures (GAAP Basis (400,280) (353,268) 47,012
End of Fiscal Year $ 9,966 $ 56,978 $ 47,012 1
1
114 1
Schedule 9
Page 4 of 6
REGIONAL CHOICE TRANSIT CFD 2000-02
CAPITAL IMPROVEMENT RANCHO CUCAMONGA CORPORATE PARK
Variance- Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ - $ $ 532,390 $ - $ (532,390)
- 21,290 43,236 21,946
1,882,050 99,000 (1,783,050) - - -
1,882,050 99,000 (1,783,050) 553,680 43,236 (510,444)
534,020
261,302 272,718
247,450 100,780 146,670
534,020 261,302 272,718 247,450 100,780 146,670
1,348,030 (162,302) (1,510,332) 306,230 (57,544) (363,774)
1,348,030 (162,302) (1,510,332) 306,230 (57,544) (363,774)
2,800 2,800
$ 1,348,030 $ (162,302) $ (1,510,332) $ 306,230 $ (54,744) $ (360,974)
$ $ - $ - $ 1,761 $ 1,761 $ -
(1,882,057) (1,882,057) - 1,040,490 1,040,490
(1,882,057) (1,882,057) 1,761 1,042,251 1,040,490
1,348,030 (162,302) (1,510,332) 306,230 (54,744) (360,974)
$ 1,348,030 $ (2,044,359) $ (3,392,389) $ 307,991 $ 987,507 $ 679,516
115
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
ALL CAPITAL PROJECTS FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
CFD 2001-01
Variance -
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes
Use of money and property 200,370 238,643 38,273
Intergovernmental -
Other 20,262,180 12,265,100 (7,997,080)
Total Revenues 20,462,550 12,503,743 (7.958,807)
Expenditures:
Current:
General government 1,460,000 1,562,248 (102,248)
Public safety -
Engineering and public works - -
Capital outlay -
Debt service:
Principal -
Interest and fiscal charges -
Debt issuance costs 617,970 516,810 101.160
Total Expenditures 2,077,970 2,079,058 (1.088)
Excess of Revenues over
(under) Expenditures 18,384,580 10.424,685 (7,959,895)
Other Financing Sources (Uses):
Operating transfers in
Operating transfers out -
Proceeds of long-term debt 7,997,063 7,997,063
Total Other Financing
Sources (Uses) 7,997,063 7,997,063
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (Budgetary Basis) 18,384,580 18,421,748 37,168
Adjustments:
To adjust for encumbrances - 814,598 814,598
Excess of Revenues and Other Sources
over (under) Expenditures and Other
Uses (GAAP basis) $ 18,384,580 $ 19,236,346 $ 851,766
Fund Balances:
Beginning of Fiscal Year, as originally reported $ - $ - $
Restatements
Beginning of Fiscal Year - as restated
Excess of Revenues over (under)
Expenditures (GAAP Basis
End of Fiscal Year
116
18,384,580 19,236,346 851,766
$ 18,384,580 $ 19,236,346 $ 851,766
REDEVELOPMENT AGENCY
Variance -
Favorable
Actual (Unfavorable)
Budget
$ 6,453,770
$ 7,670,852
8,554,446
6,453,770 16,225,298
14,075,152
151,583
9,693,871
685,000
1,948,850
26,554,456
8,380,733
25,755
6,257,743
932,440
4,992,506
1,665,584
22,254,761
(20,100,686) (6,029,463)
(6,817,235)
66,810,010
59,992,775
39,892,089
35,814
(3,002,700)
76,861,808
73,894,922
67,865,459
7,677,255
$ 39,892,089 $ 75,542,714
$ 129,417,085 $ 129,417,085
129, 417, 085 129, 417, 085
$ 1,217,082
8,554,446
9.771,528
5,694,419
125,828
3,436,128
(247,440)
(3,043,656)
(1,665,584)
4,299,695
14,071,223
35,814
3,814,535
10,051,798
13,902,147
27,973,370
7,677,255
Schedule 9
Page 6 of 6
TOTALS -Year Ended June 30,
2002
Budget
$ 6,986,160 $
308,390
1,882,050
20,413,180
29,589,780
15,787,482
151,583
538,250
10,227,891
685,000
1,948,850
617,970
29,957,026
(367,246)
(6,817,235)
66,810,010
59,992,775
59,625,529
Actual
7,670,852
8,939,133
99,000
12,416,100
29,125,085
10,048,641
25,755
594,230
6,519,045
932,440
4,992,506
2,182,394
25,295,011
3,830,074
35,814
(3,002,700)
84,858,871
81,891,985
85,722,059
8,554,076
Variance -
Favorable
(Unfavorable)
$ 684,692
8,630,743
(1,783,050)
(7,997,080)
(464.695)
5,738,841
125,828
(55,980)
3,708,846
(247,440)
(3,043,656)
(1,564,424)
4,662,015
4,197,320
35,814
3,814,535
18,048,861
21,899,210
26,096,530
8,554,076
$ 35,650,625 $ 59,625,529 $ 94,276,135 $ 34,650,606
$ 131,154,120
131,154,120
39,892,089 75,542,714 35,650,625 59,625,529
$ 169,309,174 $ 204,959,799 $ 35,650,625 $ 190,779,649
117
$ 131,154,120 $
(841,567) (841,567)
130,312,553 (841,567)
94,276,135 34.650,606
$ 224,588,688 $ 33,809,039
THIS PAGE INTENTIONALLY LEFT BLANK
118
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CITY OF RANCHO CUCAMONGA
Internal Service Funds
Vehicle Replacement Fund — Established to account for the accumulation of user charges to various City
departments and the costs associated with replacing the City's vehicles.
Data Processina Eauipment/Technoloov 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.
119
CITY OF RANCHO CUCAMONGA Schedule 10
COMBINING BALANCE SHEET
INTERNAL SERVICE FUNDS
JUNE 30, 2002
Data Processing
Vehicle Equip./Technology
Replacement Replacement
TOTALS
June 30,
2002 `2001
ASSETS
Cash and investments $14,412,340 $ 5,570,116 $19,982,456 $20,084,008
Receivables (Net of allowance for uncollectible)
Interest 41,084 16,503 57,587 136,412
Fixed assets - net book value 2,244,634 443,410 2,688,044 2,420,045
Total Assets $16,698,058 $ 6,030,029 $22,728,087 $22,640,465
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts payable
Total Liabilities
$ 17,111 $ 56,729 $ 73,840 $ 104,969
17,111 56,729 73,840 104,969
Fund Equity:
Contributed capital 3,750,000 3,750,000 3,750,000
Retained earnings:
Reserved for vehicle replacement 16,680,947 16,680,947 16,336,450
Reserved for data processing
equipment and technology replacement 2,223,300 2,223,300 2,449,046
Total Fund Equity 16,680,947 5,973,300 22,654,247 22,535,496
Total Liabilities and Fund Equity
$16,698,058 $ 6,030,029 $22,728,087 $22,640,465
120
Operating Revenues:
Charges for services
Total Operating Revenues
CITY OF RANCHO CUCAMONGA Schedule 11
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN RETAINED EARNINGS
INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Data Processing TOTALS
Vehicle EquipiTechnology Year ended June 30,
Replacement Replacement 2 0 0 2 2 0 01
$ 395,800 $ 282,170 $ 677,970 $ 1,022,710
395,800 282,170 677,970 1,022,710
Operating Expenses:
Vehicle and equipment maintenance 8,379 540,911 549,290 710,475
Depreciation 884,608 248,178 1,132,786 555,717
Total Operating Expenses 892,987 789,089 1,682,076 1,266,192
Operating Income (Loss)
Nonoperating Revenues:
Interest income
Gain on sale of fixed asset
Total Nonoperating Revenues
Net Income (Loss) Before Operating Transfers
Operating transfers in
Net Income (Loss)
(497,187) (506,919) (1,004,106) (243,482)
729,635 281,173 1,010,808 1,645,592
- - 40,102
729,635 281,173 1,010,808 1,685,694
232,448 (225,746) 6,702 1,442,212
660,642
$ 232,448 $ (225,746) $ 6,702 $ 2,102,854
Retained Earnings:
Beginning of Fiscal Year - as previously reported $ 16,336,450 $ 2,449,046 $18,785,496 $17,919,444
Restatements 112,049 112,049 (1,236,802)
Beginning of Fiscal Year - as restated 16,448,499 2,449,046 18,897,545 16,682,642
Net income (loss) 232,448 (225,746) 6,702 2,102,854
End of Fiscal Year $ 16,680,947 $ 2,223,300 $18,904,247 $ 18,785,496
121
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Cash Flows from Operating Activities:
Operating Income
Adjustment to reconcile Operating Income (loss)
to net cash provided by (used for) opreating
activities:
Depreciation
Changes in Assets and Liabilities:
(Increase) decrease in accounts receivable
(Increase) decrease in interest receivable
Increase (decrease) in accounts payable
Total Adjustments
Net Cash Provided (Used) by Operating Activities
Cash Flows from Noncapital Financing Activities:
Operating transfers in
Net Cash Provided (Used) by Noncapital
Financing Activities
Cash Flows from Capital and Related Financing Activities:
Acquisition of fixed assets
Proceeds from the sale of fixed asset
Net Cash Provided (Used) by Capital and
Related Financing Activities
Cash Flows from Investing Activities:
Interest on investments
Net Cash Provided (Used) by Investing Activities
Net lncrease (Decrease) in Cash and lnvestments
Cash and Investments at Beginning of Year
Cash and Investments at End of Year
SCHEDULE OF NONCASH TRANSACTIONS
There were no non-cash transactions during the fiscal year.
Vehicle
Replacement
$ (497,187)
884,608
56,149
(5,374)
935,383
438,196
(850,123)
(850,123)
729,635
729,635
317,708
14,094,632
$14,412,340
122
Data processing
Equip./Technology
Replacement
$ (506,919)
248,178
22,676
(25,755)
245,099
(261,820)
1
Schedule 12,
TOTALS
Year ended June 30,
2002 2001
$ (1,004,106)
1,132,786
78,825
(31,129)
1,180,482
176,376
(438,613) (1,288,736)
(438,613) (1.288,736)
281,173 1,010,808
281,173 1,010,808
(419,260) (101,552)
5,989,376 20,084,008
$ 5,570,116 $ 19,982.456
1
1
$ (243,482) '
555,717 ,
839
(78,143)
(367,615) ,
110.798
(132.684) '
660,642
660,642
(1,161,210)
40,102
(1,121,108)
1,645.592
1,645,592
1,052,442
19,031,566
$ 20,084,008
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 I
CITY OF RANCHO CUCAMONGA
Agency Funds
Special Deoosits 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.
Assessment District 84-1 Fund This fund is used for the CFD 84-1 bond redemption process. The Bond
Redemption fund is a short-term rotation fund, generally used to consolidate the collections received from
the property owners upon payment of their annual assessments at the time of payment of their tax bills,
along with contributions from the Redevelopment Agency. Furthermore, the monies in this fund are used
to meet the annual principal and semiannual interest payments on the bonds.
Assessment District 84-2 Fund Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 86-2 Fund Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 85 -PD Fund Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds and Landscape/Lighting Act of 1972. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Assessment 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.
Assessment District 91-2 Fund Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 93-3 Fund Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment 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 Cucamonaa Coroorate 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.
123
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.
124
THIS PAGE INTENTIONALLY LEFT BLANK
125
ASSETS
Cash and investments
Cash and investments with fiscal agent
Receivables (net of allowance
for uncollectibles):
Accounts
Interest
Taxes
Due from other funds
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Accrued payroll
Deposits
Payable to trustee
Total Liabilities
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2002
Assessment
Special District
Deposits 82-1
CFD
84-1
Assessment
District
84-2
$ 11,521,954 $ 153,669 $ 2,384,911 $ 3,386
118 -
11,713
426
3,856
4,591
406
$ 11,533,667 $ 154,095 $ 2,393,476 $ 3,792
$ 54,369 $ $ $ -
11,479,298 - - -
154,095 2,393,476 3,792
$ 11,533,667 $ 154,095 $ 2,393,476 $ 3,792
126
Assessment Assessment
District District
86-2 85 -PD
CFD
88-2
Benefit
Assessment
District
91-2
CFD
93-3
Schedule 13
Page 2 of 4
Assessment
District
99-1
$ 9,232 $ 3,235,842 $ 3,565,045 $ 189,603 $ 317,851 $ 733,225
62 - 109 1,974,365
7,151 9,856 477 386 1,023
34,350 7,645 5,212 - 1,143
$ 9,232 $ 3,277,343 $ 3,582,608 $ 195,292 $ 318,346 $ 2,709,756
$ $ 42,457 $ - $ $ - $ -
12,920 - -
9,232 3,221,966 3,582,608 195,292 318,346 2,709,756
$ 9,232 $ 3,277,343 $ 3,582,608 $ 195,292 $ 318,346 $ 2,709,756
127
ASSETS
Cash and investments
Cash and investments with fiscal agent
Receivables (net of allowance
for uncollectibles):
Accounts
Interest
Taxes
Due from other funds
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Accrued payroll
Deposits
Payable to trustee
Total Liabilities
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2002
CFD 2000-02
Rancho
CFD 2000-01 Cucamonga AD 93-1
South Corporate Masi Commerce CFD 2001-01
Etiwanda Park Center Series A
$ 19,967 $ - $ - $ -
113,363 692,121 245,604 2,439,472
147
328,334
$ 133,477 $ 1,020,455 $ 245,604 $ 2,439,472
$ - $ - $ - $
133,477 1,020,455 245,604 2,439,472
$ 133,477 $ 1,020,455 $ 245,604 $ 2,439,472
128
CFD 2001-01
Series B
Schedule 13
Page 4 of 4
TOTALS
June 30,
2002 2001
$ $ 22,134,685 $ 20,585,699
82,271 5,547,485 2,989,809
- 11,713 -
- 23,728 50,360
32,725 85,666 82,286
- 328,334
$ 114,996 $ 28,131,611 $ 23,708,154
$ $ 96,826 $ 105,975
- 12,920 14,616
- 11,479,298 10,759,634
114,996 16, 542, 567 12, 827, 929
$ 114,996 $ 28,131,611 $ 23,708,154
129
SPECIAL DEPOSITS
Assets:
Cash and investments
Accounts receivable
Taxes receivable
Total Assets
Liabilities:
Accounts payable
Deposits
Total Liabilities
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Schedule 14
Page 1 of 4
Balance Balance
July 1, 2001 Additions Deletions June 30, 2002
$ 10,804,145 $ 1,942,867 $ 1,225,058 $ 11,521,954
19,250 7,537 11,713
22,889 - 22,889 -
$ 10,827,034 $ 1,962,117 $ 1,255,484 $ 11,533,667
67,400 $ 1,104,585 $ 1,117,616 $ 54,369
10,759,634 857,532 137,868 11,479,298
$ 10,827,034 $ 1,962,117 $ 1,255,484 $ 11,533,667
ASSESSMENT DISTRICT 82-1
Assets:
Cash and investments $ 145,329 $ 9,388 $ 1,048 $ 153,669
Interest receivable 974 426 974 426
Total Assets $ 146,303 $ 9,814 $ 2,022 $ 154,095
Liabilities:
Payable to trustee $ 146,303 $ 9,814 $ 2,022 $ 154,095
Total Liabilities $ 146,303 $ 9,814 $ 2,022 $ 154,095
CFD 84-1
Assets:
Cash and investments $ 2,167,555 $ 1,951,835 $ 1,734,479 $ 2,384,911
Cash and investments with fiscal agent 241,398 - 241,280 118
Interest receivable 7,822 3,856 7,822 3,856
Taxes receivable 15,946 4,591 15,946 4,591
Total Assets $ 2,432,721 $ 1,960,282 $ 1,999,527 $ 2,393,476
Liabilities:
Payable to trustee $ 2,432,721 $ 1,960,282 $ 1,999,527 $ 2,393,476
Total Liabilities $ 2,432,721 $ 1,960,282 $ 1,999,527 $ 2,393,476
ASSESSMENT DISTRICT 84-2
Assets:
Cash and investments $ 152,761 $ 13,240 $ 162,615 $ 3,386
Interest receivable 889 406 889 406
Total Assets $ 153,650 $ 13,646 $ 163,504 $ 3,792
Liabilities:
Payable to trustee $ 153,650 $ 13,646 $ 163,504 $ 3,792
Total Liabilities $ 153,650 $ 13,646 $ 163,504 $ 3,792
130
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
ASSESSMENT DISTRICT 86-2
Assets:
Cash and investments
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
ASSESSMENT DISTRICT 85 -PD
Assets:
Cash and investments
Interest receivable
Taxes receivable
Total Assets
Liabilities:
Accounts payable
Accrued payroll payable
Payable to trustee
Total Liabilities
CFD 88-2
Assets:
Cash and investments
Cash and investments with fiscal agent
Interest receivable
Taxes receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
BENEFIT ASSESSMENT DISTRICT 91-2
Assets:
Cash and investments
Interest receivable
Taxes receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
Balance
July 1, 2001
9,158 $
9,158 $
9,158 $
9,158 $
Additions
112 $
112 $
112 $
112 $
2,995,414 $ 2,017,670
15,398 7,151
35,291 34,350
3,046,103 $ 2,059,171
38,575
14,616
2,992,912
3,046,103
$ 3,344,869
54,817
21,731
6,529
$ 3,427,946
$ 1,001,212
12,920
1,045,039
$ 2,059,171
Deletions
38 $
38 $
38 $
38 $
$ 1,777,242
15,398
35,291
$ 1,827,931
$ 997,330
14,616
815,985
$ 1,827,931
Schedule 14
Page 2 of 4
Balance
June 30, 2002
9,232
9,232
9,232
9,232
$ 3,235,842
7,151
34,350
$ 3,277,343
$ 42,457
12,920
3,221,966
$ 3,277,343
633,107 $ 412,931 $ 3,565,045
54,755 62
21,731 9,856
6,529 7,645
$ 495,946 $ 3,582,608
9,856
7,645
$ 650,608
$ 3,427,946 $
$ 3,427,946 $
$ 155,010 $
918
613
$ 156,541 $
$ 156,541 $
$ 156,541 $
131
650,608 $ 495,946 $ 3,582,608
650,608 $ 495,946 $ 3,582,608
40,244 $ 5,651 $ 189,603
477 918 477
5,212 613 5,212
45,933 $ 7,182 $ 195,292
45,933 $ 7,182 $ 195,292
45,933 $ 7,182 $ 195,292
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Schedule 14
Page 3 of 4
Balance Balance
July 1, 2001 Additions Deletions June 30, 2002
CFD 93-3
Assets:
Cash and investments $ 274,772 $ 443,281 $ 400,202 $ 317,851
Cash and investments with fiscal agent 132,648 - 132,539 109
Interest receivable 578 386 578 386
Total Assets $ 407,998 $ 443,667 $ 533,319 $ 318,346
Liabilities:
Payable to trustee
Total Liabilities
$ 407,998 $ 443,667 $ 533,319 $ 318,346
$ 407,998 $ 443,667 $ 533,319 $ 318,346
ASSESSMENT DISTRICT 99-1
Assets:
Cash and investments $ 462,645 $ 783,767 $ 513,187 $ 733,225
Cash and investments with fiscal agent 1,769,206 205,159 1,974,365
Interest receivable 1,382 1,023 1,382 1,023
Taxes receivable 1,018 1,143 1,018 1,143
Total Assets $ 2,234,251 $ 991,092 $ 515,587 $ 2,709,756
Liabilities:
Payable to trustee $ 2,234,251 $ 991,092 $ 515,587 $ 2,709,756
Total Liabilities $ 2,234,251 $ 991,092 $ 515,587 $ 2,709,756
CFD 2000-01 SOUTH ETIWANDA
Assets:
Cash and investments $ 74,041 $ 2,529 $ 56,603 $ 19,967
cash and Investments wltn fiseal agent 111,42U bb,b19 b4,ti/6 113,3bi
Interest receivable 668 147 668 147
Total Assets $ 186,129 $ 59,295 $ 111,947 $ 133,477
Liabilities:
Accounts payable $ - $ 39,834 $ 39,834 $ -
Payable to trustee 186,129 19,461 72,113 133,477
Total Liabilities $ 186,129 $ 59,295 $ 111,947 $ 133,477
CFD 2000-02
RANCHO CUCAMONGA CORPORATE PARK
Assets:
Cash and investments with fiscal agent $ 680,320 $ 236,014 $ 224,213 $ 692,121
Due from other funds 328,334 328,334
Total Assets $ 680,320 $ 564,348 $ 224,213 $ 1,020,455
Liabilities:
Payable to trustee $ 680,320 $ 564,348 $ 224,213 $ 1,020,455
Total Liabilities $ 680,320 $ 564,348 $ 224,213 $ 1,020,455
132
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
AD 93-1 MASI COMMERCE CERTER
Assets:
Cash and investments with fiscal agent
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2001-01 SERIES A
Assets:
Cash and investments with fiscal agent
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2001-01 SERIES B
Assets:
Cash and investments with fiscal agent
Taxes receivable
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
TOTALS - ALL AGENCY FUNDS
Assets:
Cash and investments
Cash and investments with fiscal agent
Accounts receivable
Interest receivable
Taxes receivable
Due from other funds
Total Assets
Liabilities:
Accounts payable
Accrued payroll payable
Deposits
Payable to trustee
Total Liabilities
Balance
July 1, 2001
Additions
Deletions
Schedule 14
Page 4 of 4
Balance
June 30, 2002
$ 245,604 $ $ 245,604
$ 245,604 $ $ 245,604
$ 245,604 $ - $ 245,604
$ 245,604 $ $ 245,604
$ 2,831,986 $ 392,514 $ 2,439,472
$ 2,831,986 $ 392,514 $ 2,439,472
$ 2,831,986 $ 392,514 $ 2,439,472
$ 2,831,986 $ 392,514 $ 2,439,472
$ 111,906 $ 29,635 $ 82,271
32,725 - 32,725
$ 144,631 $ 29,635 $ 114,996
$ 144,631 $ 29,635 $ 114,996
$ 144,631 $ 29,635 $ 114,996
$ 20,585,699 $
2,989,809
50,360
82,286
$ 23,708,154 $
$ 105,975 $
14,616
10,759,634
12,827,929
$ 23,708,154 $
133
7,838,040 $ 6,289,054 $ 22,134,685
3,687,288 1,129,612 5,547,485
19,250 7,537 11,713
23,728 50,360 23,728
85,666 82,286 85,666
328,334 328,334
11,982,306 $ 7,558,849 $ 28,131,611
2,145,631 $ 2,154,780 $ 96,826
12,920 14,616 12,920
857,532 137,868 11,479,298
8,966,223 5,251,585 16,542,567
11,982,306 $ 7,558,849 $ 28,131,611
THIS PAGE INTENTIONALLY LEFT BLANK
134
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CITY OF RANCHO CUCAMONGA
SCHEDULE OF GENERAL FIXED ASSETS
BY SOURCES
JUNE 30, 2002
General Fixed Assets:
Land
Building improvements
Improvements other than buildings
Equipment and vehicles
Furniture and fixtures
Construction in progress
Total General Fixed Assets
Investment in General Fixed Assets:
Asset seizure State/Federal
Capital project fund
Federal grants
Fire district
General fund
Special revenue fund
State grants
Total Investment in General Fixed Assets
135
TOTALS
2002
$ 74,382,045
37,675,874
6,376,988
14,594,240
945,790
1,880,611
$ 135,855,548
$ 95,429
4,586,784
160,401
3,205,419
24,775,534
102,926,449
105,532
Schedule 15
2001
$ 73,122,045
34,871,492
6,376,988
12,351,758
904,275
1,250,384
$ 128,876,942
$ 98,366
76,016
69,946
2,898,863
24,118,925
101,614,826
$ 135,855,548 128,876,942
Function and Activity
General Government:
City manager
Personnel
City clerk
Administrative services
Planning
Building and safety
General city facilities
Assessment administration
Total
Public Safety
Engineering and Public Works
Community Services
Community Redevelopment
Fire Protection
Total General Fixed Assets
Allocated to Function
CITY OF RANCHO CUCAMONGA
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
JUNE 30, 2002
Improvements Equipment
other than Building and
Land Building Improvements Vehicles
$ $ - $ $ 111,553
57,323
505,763 14,059,331 872,902
190,435
348,681
9,469,486 118,054
5,845
9,469,486 505,763 14,059,331 1,704,793
192,744 6,868,563 514,889
2,444,500 323,695 2229,839 5,263,637
55,713,859 3,891,108 6,884,279 1,284,787
6,754,200 7,593,307 4,251,613
1,463,678 40,555 1,574,521
$ 74,382,045 $ 6,376,988 $ 37,675,874 $ 14,594,240
136
Schedule 16
Furniture Construction
and in
Fixtures Progress Total
$ 46,972 $ $ 158,525
7,154 7,154
91,487 148,810
113,326 15,551,322
80,831 - 271,266
49,998 398,679
1,590 9,589,130
5,845
391,358 26,130,731
26,845 7,603,041
162,360 10,424,031
228,044 68,002,077
121,843 1,701,383 20,422,346
15,340 179,228 3,273,322
$ 945,790 $ 1,880,611 $ 135,855,548
137
Function and Activity
General Government:
City Manager
Personnel
City Clerk
Admininstrative Services
Planning
Building and Safety
General City Facilities
Assessment Administration
Total General
Government
Public Safety
Engineering and Public Works
Community Services
Community Redevelopment
Fire Protection
Total General
Fixed Assets
CITY OF RANCHO CUCAMONGA Schedule 17
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
FOR THE FISCAL YEAR ENDED JUNE 30, 2002
Balance
July 1, 2001 Restatements
Restated
Balance
July 1, 1998
$ 127,943 $ (5,876) $ 122,067
7,854 (700) 7,154
153,973 (5,163) 148,810
15,580,078 (45,062) 15,535,016
223,462 (2,910) 220,552
401,821 (3,142) 398,679
9,580,361 (1,152) 9,579,209
6,869 (1,024) 5,845
26,082,361 (65,029) 26,017,332
7,412,859 (11,991) 7,400,868
9,692,240 (27,787) 9,664,453
66,734,799 (41,001) 66,693,798
15,987,917 (2,410) 15,985,507
2,966,766 (126,104) 2,840,662
Balance
Additions Deletions June 30, 2002
$ 34,458 $
16,306
50,714
9,921
111,399
$ 156,525
7,154
148,810
15,551,322
271,266
398,679
9,589,130
5,845
26,128,731
202,173 7,603,041
882,085 120,507 10,426,031
1,308,279 68,002,077
4,511,941 75,102 20,422,346
432,660 3,273,322
$ 128.876,942 $ (274,322) $ 128,602,620 $ 7,448,537 $195,609 $ 135,855,548
138
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City of Rancho Cucamonga
Comprehensive Annual -Financial -Report
June 30, 2002
Statistical Section
Certain schedules recommendedfor inclusion in
Comprehensive Annual -Financial -Reports of
Municipalities by the Government Finance Officers
Association have been omittedfrom this report. The
omission of such schedules was made only after careful
consideration of the merits of each recommended
schedule by City management.
ea a an au an le se ma a on N Ns a um as is a a a'
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
1992-93 $ 12,944,510 $ 7,615,332 $ 7,789,364 $ 6,159,850 $ 1,702,270 $ 7,839,084 $15,203,408 $ 24,188,791 $ 83,442,609
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
oa
nn
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
(1) Includes General, Special Revenue, Debt Service and Capital Projects funds.
Source Annual Audit Report
CITY OF RANCHO CUCAMONGA
GENERAL GOVERNMENTAL REVENUES BY SOURCE(1)
LAST TEN FISCAL YEARS
Fiscal Taxes & Licenses & Inter- Charges for Use of Money Fines & Development
Year Assessments Permits governmental Services & Property Forfeitures Fees Other Total
1992-93 $ 48,385,478 $ 1,455,537 $ 11,041,157 $ 2,066,010 $ 6,899,587 $ 391,130 $ 2,016,608 $ 7,434,652 $ 79,690,159
1993-94 56,651,916 1,586,247 9,629,421 2,067,524 4,883,780 384,110 3,617,971 4,177,113 82,998,082
1994-95 53,359,823 1,613,580 13,662,447 2,123,670 6,847,563 415,196 2,797,661 3,478,201 84,298,141
1995-96 57,537,967 1,593,576 11,179,404 2,745,991 8,472,995 291,189 2,713,750 2,718,267 87,253,139
1996-97 58,717,945 1,795,225 11596,410 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 17,372,161 149,812,172
(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
IIIIII a er a s-- I M NMI M all MI OM
OM al l N I NM OS IS IS OM OM N _ MI MO M_ .e MINI
CITY OF RANCHO CUCAMONGA
ASSESSED VALUATION OF ALL CITY PROPERTY
LAST TEN FISCAL YEARS
Fiscal Secured Public Total Unsecured
Year Property Utility Secured Property
Total
Full Cash Homeowners Net Taxable.
Value Exemption Value
1992-93 $ 6,484,960,928 $ 14.386,749 $ 6,499,347,677 $ 367,738,678 $ 6,867,086,355 $ 6,867,086,355 $ 137,890,350 $ 6,729,196,005
1993-94 6,632,696,532 13.427,461 6,646,123,993 427,437,186 7,073,561,179 7,073,561,179 135,308,108 6,938,253,071
1994-95 6,307,539,741 10,342,631 6,317,882,372 400,383,268 6,718,265,640 6,718,265,640 136,491,999 6,581,773,641
1995-96 6,283,443,239 10.381,440 6,293,824,679 447,181,856 6,741,006,535 6,741,006,535 139,734,804 6,601,271,731
1996-97 6,341.840,800 9,202380 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
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 Bernardino County Auditor -Controller
CITY OF RANCHO CUCAMONGA
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Fiscal Total Tax Total Tax Percent of Levy
Year Levy Collection Collected
1992-93 2,404,766 2,395,951 99%
1993-94 1,779,421 1,860,297 105%
1994-95 2,365,012 1,727,482 73%
1995-96 2,347,820 1,772,721 76%
1996-97 2,356,069 1,655,554 70%
1997-98 2,338,949 1,810,766 77%
1998-99 2,394,829 1,853,979 77%
1999-2000 2,491,120 1,917,653 77%
2000-01 2,620,678 1,987,581 76%
2001-02 2,812,998 2,111,592 75%
Note: The county of San Bernardino does not provide sufficient information to determine what portion of total
collections represent delinquent taxes and interest and penalties on those delinquencies.
Source: County of San Bernardino - Auditor Controller
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CITY OF RANCHO CUCAMONGA
DIRECT AND OVERLAPPING PROPERTY TAX RATE
LAST TEN FISCAL YEARS
Chino Basin City of Rancho
Fiscal Schools County Cucamonga Metropolitan Muni. W.D. Cucamonga Total
Year Tax Rate Tax Rate County W.D. Water Dist. Tax Rate Tax Rate Tax Rate
1992-93 0.0352 1.000 0.0168 0.0089 0.0028 0.0403 1.1040
1993-94 0.0404 1.000 0.0215 0.0089 0.0024 0.0283 1.1015
1994-95 0.0340 1.000 0.0219 0.0089 0.0024 0.0389 1.1061
1995-96 0.0471 1.000 0.0098 0.0089 0.0000 0.0383 1.1041
1996-97 0.0416 1.000 0.0115 0.0089 0.0000 0.0383 1.1003
1997-98 0.0390 1.000 0.0115 0.0089 0.0000 0.0371 1.0965
1998-99 0.0721 1.000 0.0109 0.0089 0.0000 0.0373 1.1292
1999-2000 0.0659 1.000 0.0015 0.0089 0.0000 0.0381 1.1144
2000-01 0.0613 1.000 0.0022 0.0088 0.0000 0.0386 1.1109
2001-02 0.0427 1.000 00012 0.0077 0.0000 0.0396 10912
Assessed valuation of property is stated at 100% of market value.
Source: County of San Bernardino Auditor -Controller
143
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
1992-93 4,293,316 4,237,963
1993-94 5,983,111 5,881,485
1994-95 5,938,191 5,884,908
1995-96 5,301,182 5,253,966
1996-97 5,718,659 5,638,760
1997-98 5,662,373 5,616,138
1998-99 5,941,600 5,740,948
1999-2000 5,004,892 4,917,200
2000-01 5,922,230 5,839,944
2001-02 5,751,170 5,665,504
Source: Finance Division
144
98.71%
98.30%
99.10%
99.11%
98.60%
99,18%
96.62%
98.25%
98.61%
98.51%
$55,353
101,626
53,283
47,216
79,899
46,235
200,652
87,692
82,286
85,666
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CITY OF RANCHO CUCAMONGA
DIRECT AND OVERLAPPING BONDED DEBT
2001-02 Assessed Valuation : S8.921.686.104
DIRECT AND OVERLAPPING BONDED DEBT:
% Applicable Debt 6/30/2002
San Bernardino Co. General Fund & Pension Obligations 7.962 $110,588,458
Metropolitan Water District 0.512 2,575,744
Chaney Community College Dist. Certs of Participation 17.937 1,667,244
Chaney Jt. Union H.S. Dist. Certs of Participation 37.335 46,084,458
Alta Loma School District 98.808 30,264,765
Central School District 95.658 19,805,359
Fontana Unified School District & Certs of Participation 0.553 499,709
Upland Unified School District Certs of Participation 0.479 168,177
Cucamonga School District Certs of Participation 34.371 5,066,285
Rancho Cucamonga Redevelopment Agency 100.000 214,140,000
Etiwanda School Dist. Community Facilities Dist. Nos, 1,2&3 100.000 14,240,000
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
City of Rancho Cucamonga Community Fac, Dist. 100.000 36,590,000
City of Rancho Cucamonga 1915 Act Bonds 100.000 9,135,000
TOTAL DIRECT & OVERLAPPING BONDED DEBT: $498,327,673
Direct Debt 0.000%
Total Debt 5.586%
STATE SCHOOL BUILDING AID
REPAYABLE AS OF 6/30/2002 $0
Source: California Municipal Statistics, Inc., Annual Audi! Report
145
CITY OF RANCHO CUCAMONGA
LEGAL DEBT MARGIN
(General Obligation Bonds)
June 30, 2002
Assessed Valuation $ 8,921,683,104
Debt Limit - 15% of assessed valuation $ 1,338,252,916
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 $ 1,338,252,916
Source: Finance Division
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.
146
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CITY OF RANCHO CUCAMONGA
BUILDING PERMITS
NUMBER OF PERMITS ISSUED
1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-01 2001-02
July 326 238 300 237 249 324 300 299 373 379
August 230 344 288 232 198 263 220 274 353 464
September 245 305 242 225 245 268 310 305 375 255
October 268 222 191 321 226 314 236 299 340 352
November 255 283 270 191 218 179 221 343 193 276
December 223 237 170 158 215 237 194 324 310 262
January 182 264 131 249 327 280 236 235 299 268
February 149 281 257 185 341 229 227 212 348 417
March 298 442 196 209 363 332 399 383 343 387
April 315 201 214 226 431 356 264 353 344 592
May 262 307 307 250 256 225 394 484 432 452
June 385 348 280 218 267 303 464 330 440 445
TOTAL 3,138 3,472 2,846 2,701 3,336 3,330 3,465 3,841 4,150 4,549
Source: Building Safety Division
CITY OF RANCHO CUCAMONGA
CONSTRUCTION ACTIVITY
BUILDING PERMIT VALUATION
1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-01 2001-02
July $ 11,119,619 $ 2,309,314 $ 9,862,766 $ 12,331,995 $ 10,582,570 $ 10,181,503 $ 13,744,561 $ 25,735,419 $ 34,080,995 $ 41,086,136
August 3,640,314 6,934,763 10,295,238 8,658,100 8,625,913 16,133,001 10320,010 19,176,457 37,776,531 48,130,775
September 5,611,615 6,012,384 10,610,641 7,539,020 22,895,860 17,461,710 27,992,540 24,195,352 59,615,230 30,083,010
October 3,630,620 4,005,140 14,552,820 10,501,190 6,482,329 11,627,452 11,821,667 40,548,318 21,753,396 26,232,923
November 7,572,750 7,615,600 15,978,747 3,606,830 9,254,752 4,180,059 9,170,769 30,087,069 6,708,607 51,238,292
December 2,843,800 2,346,730 7,157,443 6,256,792 8,554,638 10,310,527 10,979,397 47,025,850 42,362,150 22,669,905
January 8,407,509 12,343,088 1,717,165 15,045,410 14,583,794 15,840,580 14,536,234 10,990,123 32,548,295 38,392,373
February 1,899,579 12,671,962 17,497,339 11201,194 17,929,883 13,143,098 16,362,315 14,822,246 38,199,276 52,670,930
March 8,499,799 14,063,158 2,101,199 11,932,433 3,779,101 24,998,362 34,077,523 42,458,915 36,327,130 38,372.593
April 11,459,265 5,158,210 8,054,910 11,378,975 9,841,932 32,206,453 22,175,146 25,954,218 61,051,718 72,461,671
May 5,231,474 17,243,990 9,403.612 15,468,092 8,397,938 8059,910 43,398,406 60,914,034 45,333.757 38,446,594
June 15,177,110 12,007,333 10,546.284 6,074,237 17,116,665 20,976,584 45,014,898 28,197,581 39,125,838 39,179,139
TOTAL $ 85,093,454 $102,711,672 $117.778164 $110,908,206 $i38 045,315 $185,119,239 $259,593466 $370,105,582 $454,882,923 $498264,341a
i
Source; Building Safety Division
WS MN a sInn all O. I r IS MN l MN MI N BE NS 11111111
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CITY OF RANCHO CUCAMONGA
DEMOGRAPHIC STATISTICS
LAST TEN FISCAL YEARS
Average Annual San Bernardino City Population
City Population County as Percent
Year Population Percent Changes Population of County
1993 111,500 1.5% 1,539,600 7.2%
1994 112,700 1.1% 1,559,100 7.2%
1995 114,600 1.7% 1,572,700 7.3%
1996 115,900 1.1% 1,589,500 7.3%
1997 116,045 0.1% 1,587,387 7.3%
1998 118,432 2.1% 1,621,874 7.3%
1999 121,840 2.9% 1,654,007 7,4%
2000 125,585 3.1% 1,689,281 7.4%
2001 132,663 5.6% 1,764,334 7.5%
2002 137.119 3.4% 1,783,656 7.7%
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.
149
CITY OF RANCHO CUCAMONGA
PRINCIPAL TAXPAYERS (1)
June 30, 2002
Too 25 Producers
Albertsons
Ameron Concrete
Ameron Steel Pipe
Best Buy
Chevron USA
Chilis
Circle K
Circuit City
Claim Jumper
Costco
Horne Depot
Lowe's
Mervyns
Modular Office Solutions
Novartis Animal Health
Office Depot
Proficient Food
Ross
Sport Chalet
Stater Bros.
Tamco
Target
Vons
Wal Mart
West End Material Supply
Source: State Board of Equalization
(1) Based on sales tax revenues, listed alphabetically
150
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CITY OF RANCHO CUCAMONGA
INSURANCE POLICIES
Coverage Maximum Coverage Company Remarks
Auto & Genoral Liability,
Public Officials Errors
and Omission, Employment
Practices Liaoility
Auto & Genoral Liability,
Public Officials Errors
and Omission, Employment
Practices Liability
Worker's Compensation
& Employer's Liability
Worker's Compensation
01 & Employers Liability
$250,000 SIR PARSAC
Excess $750,000
$1,000,000 California Affiliated
Risk Mgmt Authorities Premium included in above PARSAC
Excess $9,000,000
$100.000 SIR
$150,000
$250,000
Workers Compensation $500,000
& Employees Liability Statutory Excess
All -Risk Property Insurance $1,000000,000
per occurrence
Employee Dishonesty $1.000,000
& Fidelity Insurance per loss
Source Risk Management Division
$201,927, retrospective premium credit
tor FY 2001-02: $522.353
PARSAC $89.845 annual premium
Local Agency Workers
Compensation Excess
Pool
Employers Reinsurance
Company
Various
Hartford Insurance &
Natrona! Union Fire
Insurance Company
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 November 22, 1977
Type of City General Law
Form of Govemment Council/Manager
Area 36.4 Square Miles
Population 137,119
Number of Street Lights 10,896
Miles of Streets 580.5
Number of Signals 92
Fire Protection:
Rancho Cucamonga Fire District
Number of Stations
Number of Firelighters and Officers
Police Protection:
Contracted with San Bernardino County
Number of Stations
Number of Sworn Officers
5
73
1
99
Recreation and Culture:
Number of Parks 23 with 262.8 acres
Source: City of Rancho Cucamonga - Various Departments
152
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1