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' City of Rancho Cucamonga, California
Comprehensive Annual Financial Report
1 Year Ended June 30, 2005
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' Prepared by the
' City of Rancho Cucamonga
Finance Department
Tamara L. Layne
Finance Officer
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I
ICITY OF RANCHO CUCAMONGA
I COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2005
ITABLE OF CONTENTS
Page
IINTRODUCTORY SECTION Number
Letter of Transmittal i
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City Officials xxxiii
Organization Chart xxxiv
Certificate of Achievement for Excellence in Financial Reporting xxxv
ICertificate of Award Outstanding Financial Reporting xxxvi
FINANCIAL SECTION
IINDEPENDENT AUDITORS' REPORT 1
MANAGEMENT'S DISCUSSION AND ANALYSIS 3
' BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
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Exhibit A - Statement of Net Assets 13
Exhibit B - Statement of Activities 14
IFund Financial Statements:
Exhibit C - Balance Sheet- Governmental Funds 16
' I Exhibit D - Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets 21
I Exhibit E - Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds 22
Exhibit F - Reconciliation of the Statement of Revenues, Expenditures and .
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Changes in Fund Balances of Governmental Funds to the
Statement of Activities 25
IExhibit G - Budgetary Comparison Statement-General Fund 26
Exhibit H - Statement of Net Assets - Proprietary Funds 28
I Exhibit I - Statement of Revenues, Expenses and Changes in Fund Net
Assets - Proprietary Funds 29
IExhibit J - Statement of Cash Flows - Proprietary Funds 30
Exhibit K - Statement of Fiduciary Net Assets - Fiduciary Funds 31
' Notes to Financial Statements 32
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' CITY OF RANCHO CUCAMONGA
I COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2005
ITABLE OF CONTENTS
Page
INumber
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
ISchedule 1 - Combining Balance Sheet- Nonmajor Governmental Funds 66
Schedule 2 - Combining Statement of Revenues, Expenditures and Changes
Iin Fund Balances - Nonmajor Governmental Funds 82
Schedule 3 - Budgetary Comparison Schedules - Special Revenue Funds
A. Gas Tax 98
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B. SB 325 99
C. Recreation 100
D. Park Development 101
I E. Beautification 102
F. Lighting Districts 103
G. Landscape Maintenance Districts 104
H. Systems Development 105
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I. Drainage Facilities 106
J. Pedestrian Grants 107
K. Transportation Enhancement Act 108
I L. Community Development Block Grant 109
M. Assessment Administration 110
N. San Sevaine/Etiwanda Drainage 111
O. Air Quality Improvement 112
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P. South Etiwanda Drainage 113
Q. Lower Etiwanda Drainage 114
R. Masi Commerce Center - 115
S. Measure I 116
T. Library Services 117
U. Metrolink 118
V. California Literacy Campaign 119
' W. Families for Literacy Grant 120
X. Used Oil Recycling Grant 121
Y. Local Law Enforcement Block Grant 122
I Z. COPS Program Grant 123
AA. COPS in Schools Grant 124
AB. California Law Enforcement Program 125
AC. AB 2928 Traffic Congestion Relief 126
I AD. Litter Reduction Grant 127
AE. Safe Routes to School Program 128
AF. Congestion Mitigation 129
AG. Foothill Blvd. Maintenance 130
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' CITY OF RANCHO CUCAMONGA
I COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2005
ITABLE OF CONTENTS
Page
ICOMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued) Number
Schedule 3 - Budgetary Comparison Schedules - Special Revenue Funds (Continued)
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AH. Code Enforcement Grant 131
Al. Youth Enrichment Grant 132
AJ. Drink, Drive, Lose Grant 133
I AK. Department of Homeland Security Grant 134
AL. COPS/Dreier EOC Grant 135
AM. OTS Traffic Safety 136
AN. Integrated Waste Management 137
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AO. Federal Grant Fund —Dreier 138
AP. Pre-Disaster Mitigation Grant 139
AQ. OTS Fire Equipment Grant 140
IAR. Fire District 141
Schedule 4 - Budgetary Comparison Schedules - Capital Project Funds
A. Redevelopment Agency-Capital Project 142
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B. Assessment District 82-1 143
C. CFD 84-1 144
D. Assessment District 84-2 145
I E. Assessment District 86-2 146
F. Regional Choice Transit Capital Improvement 147
G. CFD 2001-01 148
I H. CFD 2003-1 Project Fund 149
I. Public Library Bond Act - 2000 150
J. Proposition 12 Park Bond Act 151
K. Proposition 40 Park Bond Act -• 152
I L. CFD 2004-1 Rancho Etiwanda 153
M. CFD 2003-1 Cultural Center 154
N. CFD 2004-02 Rancho Summit 155
I Schedule 5 - Budget Comparison Schedule- Redevelopment Agency
Debt Service 156
ISchedule 6 - Combining Statement of Net Assets - Internal Service Funds 157
Schedule 7 - Combining Statement of Revenues, Expenses and Changes in
Fund Net Assets - Internal Service Funds 158
ISchedule 8 - Combining Statement of Cash Flows - Internal Service Funds 159
ISchedule 9 - Combining Balance Sheet-All Agency Funds 162
Schedule 10 -Combining Statement of Changes in Assets and Liabilities-
All Agency Funds 166
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CITY OF RANCHO CUCAMONGA
' COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2005
TABLE OF CONTENTS
Page
' STATISTICAL SECTION Number
' General Governmental Expenditures by Function 172
General Governmental Revenues by Source 173
' Assessed Valuation of All City Property 174
Property Tax Levies and Collections 175
' Direct and Overlapping Property Tax Rate 176
Special Assessment Collections 177
Direct and Overlapping Bonded Debt 178
' Legal Debt Margin (General Obligation Bonds) 179
Building Permits- Number of Permits Issued 180
Construction Activity- Building Permit Valuation 181
Demographic Statistics 182
' Principal Taxpayers 183
Insurance Policies-- 184
' Miscellaneous Statistical Information 185
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' City of Rancho Cucamonga
' Comprehensive Annual Financial Report
June 30, 2005
Introductory Section
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•
I Mayor
WILLIAM J.ALEXANDER
Mayor Pro Tern
I
DIANE WILLIAMS
Councilmembers
SAM REX GUTIERREZ
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cr37 L. DENNIS MICHAEL
SPAGNOLO
LCity Manager
47 THE CITY OF RANCHO CUCAMONGA JACK LAM,AICP
I RANCHO
CUCAMONGA
1 December 28, 2005
To the Honorable Mayor, Members of the City Council and Citizens of the City of Rancho
ICucamonga:
It is with great pleasure that we present to you the City of Rancho Cucamonga's Comprehensive
I Annual Financial Report for the fiscal year ended June 30, 2005. 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
I principal officials. The financial section includes the independent auditors' report, management's
discussion and analysis (MD&A), the basic financial statements, notes to the financial statements,
and combining and individual fund statements and schedules. The statistical section sets forth
relevant financial and non-financial data depicting the City's historical trends and other
Isign i fi cant facts.
This report consists of management's representations concerning the finances of the City.
1, Consequently, management assumes full responsibility for the completeness and reliability of all
of the information presented in this report. To provide a reasonable basis for making these
representations, management has established a comprehensive internal control framework that is
I designed both to protect the City's assets'from loss, theft, or misuse and to compile sufficient
reliable information for the preparation of the City's financial statements in conformity with
generally accepted accounting principles (GAAP). Because the cost of internal controls should
' not outweigh their benefits, internal controls have been designed to provide reasonable rather than
absolute assurance that the financial statements will be free from material misstatement. As
management, we assert that, to the best of our knowledge and belief, this financial report is
complete and reliable in all material respects.
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The City of Rancho Cucamonga's financial statements have been audited by Lance, Soll and
• Lunghard, LLP, Certified Public Accountants. The goal of the independent audit was to provide
I reasonable assurance that the financial statements of the City of Rancho Cucamonga for the fiscal
year ended June 30, 2005, are free of material misstatement. The independent audit involved
examining, on a test basis, evidence.supporting the amounts and disclosures in the financial
1 statements; assess the accounting principles used and significant estimates made by management;
and evaluating the overall financial statement presentation. The independent auditor concluded,
based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that
' the City of Rancho Cucamonga's financial statements for the fiscal year ended June 30, 2005, are
fairly presented in conformity with GAAP. The independent auditor's report is presented as the
first component of the financial section of this report.
I
10500 Civic Center Dr. • P.O. Box 807• Rancho Cucamonga,CA 91729-0807•Tel 909-477-2700• Fax 909-477-2849•www.ci.rancho-cucamonga.ca.us
December 28,2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
The independent audit of the financial statements of the City of Rancho Cucamonga was part of a
broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor
agencies. The standards governing Single Audit engagements require the independent auditor to
report not only on the fair presentation of the financial statements, but also on the audited
government's internal controls and compliance with legal requirements, with special emphasis on
internal controls and legal requirements involving the administration of federal awards. These
reports are available in the City of Rancho Cucamonga's separately issued Single Audit Report.
I. PROFILE OF THE CITY OF RANCHO CUCAMONGA
General Information:
The City of Rancho Cucamonga currently. has an estimated population of 161,830 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 includes a
diverse business base of office, light manufacturing and distribution, and retail 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.
Additional information on these agencies can be found in Note l.a. in the notes to the financial
statements.
The City of Rancho Cucamonga is a general law city governed by the State of California
Government Code and local ordinances and provides quality service by blending the talents of
City staff and utilizing other agencies. Certain services necessary to continue the high quality of
life in Rancho Cucamonga such as water, sanitation (i.e., sewage) and police are furnished by the
• County of San Bernardino and other specialized agencies. The City provides building safety
regulation and inspection, street lighting and beautification, land use planning and zoning,
housing and community development services, maintenance and improvement of streets and
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December 28, 2005
To the Honorable Mayor,Members of the City Council
1 and Citizens of the City of Rancho Cucamonga
related structures, traffic safety maintenance and improvement, and a full range of recreational
and cultural programs for citizen participation.
' The Rancho Cucamonga Redevelopment Agency administers a variety of economic development,
redevelopment, and housing-related programs that support businesses and residents in the City of
Rancho Cucamonga. Established in 1981, the Agency has assisted in the elimination of blighted
conditions resulting in the development of public facilities and affordable housing projects,
improved infrastructure, and in the creation of a strong local economy through business
attraction/retention and work force development efforts. 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.
II. HIGHLIGHTS OF FISCAL YEAR 2004/05
Redevelopment Agency:
Economic Development/Marketing
The Agency's economic development goals continue to focus on job creation; business attraction,
retention and expansion; improving the quality of life for residents and businesses; increasing the
City's tax base; and providing opportunities for public and private partnerships, including private
investment in the community.
Retention/Expansion
' The Redevelopment Agency continues to implement programs and activities that assist in the
growth and expansion of the local business community. Some of the efforts undertaken to
•
facilitate retention and expansion activities have included:
Victoria Gardens Regional Shopping Center: On February 20, 2002, the Agency approved a
Disposition and Development Agreement with Forest City Development for the construction of a
1.3-million-square-foot, open-air, regional shopping and entertainment center. The project will
offer a mixture of regional and neighborhood retail shopping, restaurant and entertainment,
professional services, a library, and a Cultural Arts Center in a main street district setting
designed to make it a destination location for the entire Inland Empire. The first phase of
approximately 850,000 square feet broke ground September 2003; and the grand opening was
held October 28, 2004. The eagerly anticipated Cultural Center will open in the summer of 2006,
and will include a 540-seat performing arts theater, library and banquet facilities. Future phases
are already being planned and implemented including the addition of a major national retailer
(Bass Pro Shops Outdoor World), which will open in 2007. It is anticipated that this project,
which will continue to have a significant economic impact on the community, providing more
than 3,000 new permanent and part-time jobs for local residents, and will serve as a catalyst for
further development in the eastern portion of the city.
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December 28, 2005 I
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga ,
Small Business Development Center: The Small Business Development Center is a partnership
between the City, Redevelopment Agency, Chamber of Commerce and the Inland Empire
Economic Partnership. The SBDC was created to serve the needs of small businesses in Rancho
Cucamonga. It provides free and fee-based confidential, one-on-one consulting to existing and
new business owners/operators. During fiscal year 2004/05, the center provided services to over
90 local businesses, helping with job retention and expansion..
New Business Receptions: The Agency continued hosting its New Business Receptions for
businesses starting operation in Rancho Cucamonga. During this past fiscal year, the Agency
hosted 3 business receptions in which 100 companies participated. The purpose of the receptions
is to acquaint new business owners/operators with city personnel and provide them information
regarding business support services.
Business Appreciation Week: For the past ten years, the Agency has declared one week in May I
as Business Appreciation Week. This fiscal year, Business Appreciation Week was held during
the week of May 20th. Street banners saluting Rancho Cucamonga businesses were installed
over major streets, the Chamber hosted a golf tournament followed by an Agency-hosted night of
baseball at the Epicenter. Over 379 people attended the business appreciation night at the
Epicenter, the City's venue for professional Class "A" baseball. The program was developed as
part of the Agency's on-going business retention efforts, and to convey the city's appreciation to
all Rancho Cucamonga businesses.
Business Visitations: The Agency has developed an outreach program to create and maintain
contact with local businesses. Providing an opportunity for Agency staff and business
owners/managers to meet and discuss business successes and concerns, this program also allows
staff members to find out about a company's particular product or service.
Mayor's Roundtable: The Mayor's Roundtable is held quarterly and provides an opportunity for
business executives to meet with the Mayor, exchange ideas, and discuss issues that affect the
business community in Rancho Cucamonga. The meetings are purposely arranged to include a
small number of business professionals, typically three to five, so that all attendees have the
opportunity to participate in the discussion. This fiscal year, seven companies participated in
these meetings. I
Visions Newsletter: The Agency continued production and distribution of its quarterly business
newsletter, providing local and targeted businesses with updates on Rancho Cucamonga business
and Agency activities. The newsletter has over 5,000 subscribers throughout the region and state.
Business Connection Network (BCN): Redevelopment staff continues to attend this weekly
Chamber of Commerce networking meeting as a way to support the Chamber and meet with local
business owners. The BCN currently has over 110 participants each week. This effort has been a
successful part of the Agency's ongoing business retention efforts.
Third Party Electrical Certification Program: During the reporting fiscal year 2004/05, four
companies have been assisted through the Agency's Third Party Electrical Certification Program.
An additional six companies are currently going through the certification process. This program
was developed to assist local manufacturers in complying with the National Electrical Code
requirement for safety certifications.
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December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
IMarketing/Attraction
During the past year approximately 156 new businesses began operation in Rancho Cucamonga.
To ensure new business activity, the Agency continues to focus on implementing a wide variety
of business attraction programs, which include advertising, marketing, and the promotion of
tourism. Some of these efforts have included:
•11 Advertising: As recommended in the Agency's Economic Development Strategy, the Agency
continues to advertise in a number of trade journals and site selection magazines. During the
' 2003/04fiscal year, the Agency received approximately 144 leads as a result of these
advertisements.
I Co-operative Newspaper Advertising: The Agency and Chamber of Commerce have been
working with the Inland Valley Daily Bulletin to sponsor a monthly advertising campaign in the
City News section on the 2nd and 4`" Friday of every month. The goal of this advertising
campaign is to bring greater recognition to the businesses along Foothill Boulevard and to
promote the corridor as a shopping destination.
E-mail Marketing: The Agency continues to keep businesses, residents, brokers and media
informed about business activities in Rancho Cucamonga through its e-mail marketing program.
The program includes , FastTrack, which is designed to keep business and industry partners up to
date on business-related news and information in the city, and "Opportunities," an "e-bulletin"
' that is distributed to real estate brokers, developers and retailers, alerting them to selected
property listings and retail site availability. Additionally, the Agency utilizes this medium to
provide business advisories(press releases) and special announcements to its subscribers.
Inside Rancho: This site selection web site continues to be a valuable industrial, office and retail
site search tool that generates interest in sites that may otherwise be overlooked by potential
' business investors. The interactive web site has received thousands of visits to date, and allows
brokers, developers and retailers to conduct online GIS-based searches quickly and easily,
offering site-specific demographic information based on 3, 5, 10 and 15-mile radii. .
Trade Shows: The Agency continues to participate in miscellaneous trade shows, including the
International Council of Shopping Centers (ICSC) annual Deal Making Trade Shows, which
provide valuable retail contacts. During the fiscal year 2004/05, Agency staff attended the Spring
Convention (May) and the Western Division Conference (September), promoting the attributes
and advantages of doing business in the city. Agency staff has also participated in regional shows
in an effort to attract companies to Rancho Cucamonga.
Public Relations Program: As suggested in the Agency's Economic Development Strategic Plan
Update (to supplement current marketing activities with additional public relations support
targeted at audiences in Los Angeles, Orange, San Diego and Ventura counties), a qualified firm
has been selected to provide media and public relations services to the Agency. During fiscal
year 2004/05, Hill & Knowlton conducted a media messaging/training workshop for primary
business stakeholders, Council members and key city staff; developed and distributed a media kit
to be used specifically for providing information to members of the press; and worked on several
media campaigns promoting business events and activities to the media in local and regional
1 markets.
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December 28, 2005 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga I
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Special Events/Programs:
Golf Channel Commercials: Agency staff worked with the Community Services Department
staff and a production company to modify its two 30-second commercials and four to six
vignettes used by the Golf Channel during its September 2005 coverage of the Mark Christopher
Charity Classic Golf Tournament. The 30-second spots promoted the city and specific topics,
such as doing business in the city.
Foothill Boulevard/Route 66 Mural Program: Designed to enhance Foothill Boulevard, build on
the iconic image of Route 66, and nurture tourism in the City, this program offers rebates up to
$7,500 on mural projects that focus on local history. It will help create a pedestrian-friendly,
aesthetically pleasing environment for residents and visitors, and may also provide economic
benefits for merchants through increased interest and activity along Foothill Boulevard. In
addition to the economic benefits, the Program will also create cultural, educational, and artistic
value for the City, as it affords residents and visitors an opportunity to connect with the rich
history of the Rancho Cucamonga community through a series of colorful visual displays. I
Affordable Housing
The Agency strives to meet the needs of the community's low- and moderate-income families,
and to establish goals to provide for, improve, and maintain the city's supply of affordable
housing. The Agency's affordable housing projects provide home ownership and rental
opportunities to households at or below 90% of area median income.
Olen Jones Senior Apartments: The Agency entered into a Disposition and Development
Agreement with the Northtown Housing Development Corporation (NHDC) to provide funding
for the development of the 96-unit senior housing project at the former Alta Loma Packinghouse
site on Amethyst Avenue. The project was completed in June 2004 and has been fully leased.
Construction began in December 2002 and was completed in May 2004.
Home Ownership:
In-Fill Projects: Northtown Housing Development Corporation (NHDC) has continued its single-
family in-fill development and down payment assistance programs by leveraging other
public/private funds with Agency funds, and creating home ownership opportunities for lower
income residents. To date, a total of 36 lots have been developed in Phase I through III with
single-family homes, and four existing homes have been acquired and rehabilitated and have
either been sold or leased to lower income residents. Staff continues to assist NHDC in locating
properties for future affordable projects. Because of the housing boom in the City, available sites
for new affordable projects are rapidly disappearing.
First-Time Homebuvers Program: The Agency contracts with Neighborhood Housing Services
of the Inland Empire (NHS) to administer the Agency's First-Time Homebuyer Program. NHS is
a non-profit organization specializing in mortgage assistance programs for lower income families.
The First Time Homebuyer Program provides down payment assistance in the form of a silent
second mortgage to qualifying low and moderate-income families, and has assisted over 70
families since the program began. NHS closed ten (10) loans during the FY 2004-05. During the
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December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
last reporting period, staff reviewed and evaluated the amount of down payment assistance in
comparison to housing costs and what is needed to create an affordable first trust deed loan. In
February 2004, the Agency Board approved an increase to the First Time Homebuyer Program to
a maximum silent second loan of$80,000 in response to the significant increase in housing costs
in the city. Average home price in FY 2003/04 was $189,700 and in 2004/05, this amount
increased to$238,100.
Family/Senior Housing Rental Opportunities: The Agency continues to monitor projects that are
operated by the Southern California Housing Development Corporation (SCHDC) and Northtown
Housing Development Corporation (NHDC) under Pledge Agreements with these non-profits.
To date, more than 1,000 affordable housing units have been provided for Rancho Cucamonga
residents.
ICapital Improvements
The Agency has been responsible for the development of several capital improvement projects
that have helped to eliminate blighted conditions within the community, and encourage additional
investment by the private sector.
' Upper Hermosa Storm Drain: Construction of Phase III of the project began September 2003 and
was completed during fiscal year 2004/05. This project is a cooperative effort between the City
of Rancho Cucamonga and the County of San Bernardino Flood Control District, and will
' provide much needed flood protection for businesses and residences located in the central portion
of the project area. In addition, this project has facilitated development along this portion of
Hermosa Avenue.
Upper Cucamonga Storm Drain and Hellman Avenue Widening Improvements: Work will
continue with the design survey phase, to be completed by Summer 2005. Agency participation
' is limited to funding the design of the project and right of way acquisition south of Foothill
Boulevard only. This project will provide much needed flood protection for businesses and
residences. •
' Third Floor Police and Civic Center Project: The Redevelopment Plan identified basic
infrastructure needed in the Project Area in order to ensure the city's positive growth. The police
department's building expansion enables the city to meet the increased demand in service for
public safety in the Project Area and city. Construction/demolition for the renovation and
addition began June 2, 2003 and was completed January 2005. Construction of the Civic Center
Seismic retrofit began September 2003, and was completed in September 2004.
Foothill Boulevard Improvements: This project includes street widening, replacement and
lengthening of the Baker Street bridge/overpass, the Route 66 mural elements and Phase III of the
' Foothill Median installation between Grove Avenue and Vineyard Avenue. The design phase is
nearing completion and staff will begin work on right-of-way acquisition for the installation of
this project in FY 2005-06. Construction is scheduled to begin in January 2007 and will take two
years to complete. This project will widen and beautify this portion of Foothill Boulevard, which
serves as the City's western gateway.
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December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
Installation of Conduit for a Fiber-Optic Ring: Phase I of this project is complete, connecting
four city facilities, including the City Yard, Library, Senior Center and Fire Station #2. Phase II
was completed in February 2005 and connects Central Park, Fire Station 173, Victoria Gardens
Cultural Center and Police Substation with the City's broad band communications network.
Phase III, will proceed when funding becomes available, and will complete the loop back to City
Hall. The goal of the fiber-optic ring is to connect all city facilities and become proactive in
building a high-tech infrastructure that will attract high-tech companies and jobs.
I-15Base Line Interchange: The preliminary study to widen on-ramps and off-ramps at Base
Line Road and the 1-15 Freeway was completed February 2002. The Agency is currently
working on advance right-of way acquisition. The environmental impact report is about 25%
complete and should be finished by August 2007. This project will improve traffic circulation for
both on-ramps and off-ramps at Base Line Road, which is being used more heavily due to
development within the Project Area.
I-15/Arrow Highway Interchange: The Redevelopment Agency is working on advance right-of-
way acquisition for the proposed interchange. A Purchase and Sale Agreement with O&S
Holdings for several of the required properties has been finalized, and the Agency continues
negotiations with other landowners along the proposed path. This project will add an on and off
ramp in the City's industrial area allowing for improved access to and from the freeway, and will
reduce traffic congestion at adjacent interchanges.
Haven Avenue Railroad Underpass/Grade Separation: The grade separation will create a rail
bridge and vehicle undercrossing, and will help eliminate congestion along Haven Avenue and
mitigate the impacts of increased rail activity. With the design phase nearly complete, the next
phase will be right-of-way acquisition. Construction is anticipated to begin in June 2006 and will
take approximately two years to complete.
Central Park: Phase I of this 103-acre project was completed in May 2005 and includes a 26,000
square foot senior center; a 25,000 square foot community center; and approximately 15 acres of '
developed park land. Both community centers will provide for added services and programs to
serve city residents. Funding for Phase I came from a variety of sources, including the 2000 State
Park Bond Act (Prop. 12) and the 2002 State Park Bond Act (Prop. 40), Federal and County
funding sources, infrastructure funds from the Redevelopment Agency and private donations.
The Agency provided $5 million in funding for the street improvements on Base Line Road,
including storm drain, curb/gutter and sidewalks.
Cultural Center: The Agency funded design and initial grading of this facility that will include a -
540-seat performing arts theater, library and banquet facilities. Completion of the project is
anticipated in Spring 2006. This project will help meet the economic strategic goal to improve
cultural amenities for residents
Fire Station #173: Construction began in March 2004 on this project, located on Day Creek I
Boulevard, north of Base Line Road. The new 12,000 square foot facility will replace the
portable building on Base Line Road and will house one engine unit and a hazardous material
unit. The project was completed in November 2005. 1
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December 28,2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' Engineering/Public Works:
Following the successful coordination of the design, construction and implementation of the
City's Municipal Utility (RCMU), the Utility completed its first full year of operation. RCMU
began providing permanent electric power to customers within its service area in June 2004 and
celebrated the one-year anniversary of its operational status at the close of Fiscal Year 2004-
1 2005.
The Land Development Section issued 696 development permits in fiscal year 2004/05 related to
new construction throughout the City.
In fiscal year 2004/05, the Transportation Development Section completed 26 traffic signal and
' 221 improvement plan checks that correspond to developer-funded improvements citywide. In
addition, they also issued over 600 oversize vehicle load permits, over 1300 temporary lane
closure permits, investigated 150 citizen requests, prepared 180 service order requests, conducted
36 traffic surveys (to determine posted speed limits) and completed 150 signal timing
calculations.
' The City's Integrated Waste/NPDES Section achieved full implementation of its Multi-Family
Recycling Program within eight multi-family complexes within the City. Additionally, the newly
implemented Construction and demolition Program was successful in achieving more than a 50%
diversion rate of construction materials in Fiscal Year 2004/05.
The following capital projects were constructed during fiscal year 2004/05:
1 • Highland Avenue Landscaping (East of Day Creek Boulevard): Irrigation and
landscaping improvements within the southerly parkway;
• Carnelian Street Landscaping (Vivero to 1000' south): Irrigation and landscaping
' improvements within the realigned portion parkways;
• Rochester Avenue Landscaping (north and south of the 210 Freeway): Median island
landscaping improvements;
' • Beryl Street Community Trail (Hillside Road to north of Almond Street): Grading,
fencing, and curb improvements;
• Banyan Community Trail (Sapphire Street to West City Limits): Construction of a new
community trail complete with fencing and concrete improvements;
• Arbor Lane Landscaping and Amenities: Landscaping improvements, hardscape, and
shelter amenities within the oversized median within Arbor Lane;
• Day Creek Boulevard and Church Street Landscaping (Church Street to Base Line Road,
and SCE corridor to Day Creek Boulevard, respectively): Landscape and hardscape
improvements within the related median islands and parkways;
• Devon Storm Drain (at Archibald Avenue): Construction of master-planned storm drain
improvements;
• Hermosa Avenue Storm Drain and Street Improvements (280'north of Base Line road to
the Alta Loma Channel): Construction of master-planned storm drain improvements;
• Emergency Erosion Control Projects (citywide): Construction of proactive erosion
control improvements to mitigate the impacts of the Grand Prix Fire;
• Milliken Avenue-Wilson Avenue Extension (Milliken Avenue — 1380' north of Banyan
Street to Wilson Avenue; Wilson Avenue — Deer Creek Channel to Milliken Avenue):
' ix
December 28, 2005 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
Construction of street and storm drain improvements in connection with a street
extension;
• ADA Ramp Improvements (citywide): Construction of concrete improvements to
provide ADA(Americans with Disabilities Act) compliant wheelchair ramps;
• Fiber Optic Cabling (Base Line Road and Victoria Gardens Regional Mall Site):
Installation of fiber optic cabling to connect the Victoria Gardens Sheriffs Substation,
Cultural Center, Central Park and Day Creek Boulevard Fire Station to the Civic Center;
• Foothill Boulevard Bus Bay (east of Haven Avenue): Bus bay improvements on south
side of Foothill Boulevard;
• Victoria Gardens Regional Mall Water and Sewer Improvements
• Fire Station No. 174 Burn Building Site Preparation: Grading and concrete
improvements for future placement of a Fire Training Burn Building;
• Grove Avenue Pavement Rehabilitation (Arrow Route to Foothill Boulevard)
• Base Line Road And Milliken Avenue Street Improvements (Central Park Frontage):
Street widening on the north side of Base Line Road from Deer Creek Channel to
Milliken Avenue
• Arrow Route Pavement Rehabilitation(Archibald Avenue to Hermosa Avenue)
• Arrow Route Pavement Rehabilitation(Milliken Avenue to Haven Avenue)
• Foothill Boulevard Street Improvements (Rochester Avenue to I-15 Freeway):
Construction of street widening, storm drain, water line, fiber optic conduit, traffic signal,
and freeway ramp improvements;
• Local Street Pavement Rehabilitation Program(citywide)
• Victoria Gardens Lane Improvements (Day Creek Boulevard to Church Street): ,
Construction of new street, storm drain, water line, median island, fiber optic conduit,
and traffic signal improvements;
• Local Street Pavement Reconstruction(north of 19th Street and east of Haven Avenue)
• Day Creek Boulevard and Church Street Improvements: Construction of Day Creek
Boulevard, Church Street, Arbor Lane, and Victoria Park Lane surrounding the Victoria
Gardens Regional Mall site;
• • Victoria Arbors Park: Construction of a new neighborhood park on Arbor Lane north of
the Victoria Gardens Regional Mall;
• Central Park— Phase I: Construction of a 57,000 square-foot Senior/Community Center
and 20 acres of landscaped grounds at the Central Park site on the north side of Base Line
Road west of Milliken Avenue;
• Base Line Road/Southbound I-15 On/Off Ramp Traffic signal Improvement: Installation
of a new traffic signal
• Central Park traffic Signal Improvements: Installation of new traffic signals at each of
the entrance driveways to Central Park;
• Hermosa Avenue Flashing Beacon (at Feron Boulevard): Installation of flashing beacons
in connection with an existing school crossing for Cucamonga Elementary School and
Rancho Cucamonga Middle School
• Los Osos High School Driveway Traffic Signal: Installation of a new traffic signal on
Milliken Avenue at the Los Osos High School Driveway;
• Base Line Road Signal Interconnect (Alta Cuesta to Etiwanda Avenue): Installation of a
fiber optic conduit connecting all traffic signals within this reach to improve signal
timing coordination;
1
x '
•
December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' • Victoria Gardens Signal Timing: Preparation of signal timing and coordination timing
plans for ten new traffic signals located on the streets adjacent to the Victoria Gardens
' Regional Mall;
• Base Line Road at 1-15 Freeway Right-of-Way Acquisition: Purchase of right-of-way
needed for the future improvement of the Base Line road at I-15 Freeway Interchange;
• Grand Prix Fire Damage Repairs: Repair of burned and melted trail fencing along the
' Skyline Road, Monroe Canyon, Davis and Hermosa Easement Community Trails;
• Jacaranda Tree Replacement (6th Street — west of Archibald Avenue): Removal of
replacement of power-line-intrusive Jacaranda trees with lower-growing Magnolia trees;
' • Eucalyptus Tree Replacement (Archibald Avenue — Banyan Street to Wilson Avenue):
Removal and replacement of concrete-improvement-intrusive Eucalyptus tress with less
root-invasive Dancer Pear trees;
• Red Hill Park baseball Field Renovation: Regrading and resodding of existing baseball
fields to improve drainage and playing surface;
• Heritage Park Slope Renovation: Landscaping of an existing slope that runs
' perpendicular to the south side of the flood control channel that bisects the park;
• Street Name Sign Replacement—Phase II (east of Hellman Avenue): Replacement of old
County box-blade street name signs with highly retro-reflective street name signs;
' • City LED Upgrades/Replacements (citywide): Retrofitting of 87 existing traffic signals
with new LED lights;
• Citywide Sidewalk Grinding: Grinding of uplifted portions of existing sidewalks to
I eliminate trip hazards;
• Citywide Graffiti Removal: Removal of graffiti within the public right-of-way and on
City facilities.
' Planning:
Current Planning
•
During the 2004/05 fiscal year, the Current Planning section processed a number of major
' development projects, permit entitlements, and special projects as summarized below.
Staff processed a total of 1,259 applications of all types, ranging from General Plan Amendments
to Home Occupation Permits. A total of 5,659 construction plan checks were completed.
Major development projects that were processed and/or inspected include:
' • Victoria Gardens 'Route 66'area
• Foothill Crossing shopping center(Sears Grand)
• Victoria Gateway shopping center(Circuit City)
' • Five hotels including Holiday Inn Express, Marriott's Townplace Suites, Hilton Garden
Inn, Hilton Homewood Suites, and Courtyard by Marriott.
1 The Current Planning section was involved with many special projects including:
• Central Park Senior Center/Community Center
' • Rancho Cucamonga Police Station expansion project
' xi
December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga I
• Sphere of Influence annexations
• Route 210 Foothill Freeway landscaping
• Pacific Electric Inland Empire Trail
• A City-initiated comprehensive General Plan - Development Code consistency program
to bring the existing Codes into conformance with the 2001 General Plan Update.
• Environmental protection regarding the following endangered or threatened species:
California Gnatcatcher, San Bernardino 'Merriams' Kangaroo rat, and Delhi Sands
Flower Loving Fly.
Advance Planning
During the 2004/05 fiscal year, the Advance Planning section worked on a number of projects as
indicated below.
A City-initiated comprehensive General Plan -Development Code consistency program continues
to be processed to bring the existing Codes into conformance with the 2001 General Plan Update.
In addition, staff processed one Development Agreement, two annexations, three Development
Code Amendments, four Development District Amendments, two Environmental Impact Reports
and four General Plan Amendments.
Five County and two governmental referrals were received and reviewed.
Historic Preservation accomplishments included the following: '
• Two properties were designated Landmarks with two Mills Act Contracts — Alderfer
House and Buehler House.
• Two Landmark Alterations were processed.
• Historic Pacific Electric Depot property secured, clean-up (removal of hazardous
materials) completed, structural survey of depot building completed, and floor plans I
drawn.
• Isle House restoration and caretaker residence construction did not proceed as planned as
our formal bid of the project was unsuccessful. We are currently working with a
contractor to complete this project.
• Norton Fisher House restoration is being conducted by future tenant, West End Family
Counseling. Interior and exterior improvements will be completed for a January 2006
occupancy.
Community Development Block Grant Administration
The Community Development Block Grant (CDBG) program met the goals of the Consolidated
Plan Annual Action Plan for the 2004/05 program year through the following activities:
xii '
' December 28,2005
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
' Capital and Facility Improvement Program
• The repair or replacement of 1,591 square feet of sidewalk throughout target
' neighborhoods.
• The removal of 38,000 square feet of graffiti throughout target neighborhoods.
• The installation of 2 handicap ramps totaling 680 square feet.
• Contribution of funds for construction of the Cultural Center.
Home Improvement Programs
' • The City Home Improvement Program assisted 52 households through 43 emergency
grants, 7 grants and 2 loans.
• The Oldtimers Foundation Home Maintenance Program assisted 53 households with
minor home repairs.
' Public Services Programs
• Homeless Outreach, Programs& Education assisted 2,205 individuals.
' • Foothill Family Shelter assisted 34 households with transitional shelter.
• House of Ruth assisted 1,568 individuals.
• The YMCA and YWCA programs assisted 121 youth.
' • Camp Fire USA assisted 20 youth.
• The West End Hunger Program(SOVA) assisted 1,054 individuals.
• The Inland Fair Housing and Mediation Board Fair Housing program assisted 64
' individuals and their Landlord/Tenant program assisted 596 households.
• The Oldtimers Foundation Senior Nutrition program assisted 3,289 individuals.
• The Rancho Cucamonga Public Library Family Literacy program assisted 74 youth.
• Project Sister assisted 1,053 individuals.
• YMCA Senior Transportation assisted 502 individuals.
The administrative function completed the Consolidated Annual Performance and Evaluation
Report (CAPER) for reporting projects completed during the 2003/04 program year, and the
Annual Action Plan for proposed projects to be undertaken during the 2005/06 program year.
' Building and Safety:
The Building and Safety Department provides plan checking, inspection and permit activities for
construction projects to meet State Model Codes including building, fire, ADA, energy, grading,
plumbing, mechanical and electrical codes. The department provides code enforcement of
' municipal code, property maintenance standards in a coordinated environment.
For the calendar year 2005, the department performed well over 20,000 plan checks and about
94,856 inspections. The total number of permits is at 6,900. Single-family residential
' construction leads the increase in the building construction. During this year of 2005, the
department is also very busy with the permit and inspection activities of large projects and other
City special projects.
' xiii
December 28, 2005 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
In 2006 Building and Safety will implement the use of the newly created permit software system
to expand its use to on-line permit processing and to an interactive voice response system so
customers can access permit and inspection information 24 hours a day, 7days a week.
•
Building Inspection ,
To maintain the required inspection service for the large increase of permit activities, additional
contract inspectors were hired in order to maintain 24-hour turn-around time for inspection
requests. During this year, the Building Inspection Supervisor position was backfilled in order to
have a more efficient management of the inspection unit.
Plan Check and Support Services
With the large volume of permits anticipated for this calendar year and possibly for next year,
staff and budget for this section has been increased for hiring additional contract employees and
utilizing more plan check work from the consultants. The additional help has provided a smooth
permit process for the large increase of the number of the projects. '
Fire Construction Services
Unique to Rancho Cucamonga is the Fire Construction Services section located within Building '
and Safety. On behalf of the Rancho Cucamonga Fire Protection District, Fire Construction
Services performs all development and technical review related to fire codes and standards for
new proposed projects, plan review and permit issuance of all fire protection systems (automatic
fire sprinklers, fire alarms/monitoring systems and hood suppression systems) and the section
provides all fire inspections for new construction.
Additionally, specific Building and Safety staff members have been available to visit existing
businesses that are interested in relocating their business to Rancho Cucamonga. These staff
members provide technical information to the business owner as well as assess for building code,
fire and electrical requirements. This personal on-site visit ensures the potential customer that all
-significant items will be addressed and completed prior to the intended Grand Opening. In 2004,
more than 30 new businesses were successfully relocated to Rancho Cucamonga using this
approach.
•
Code Enforcement
This section continues to provide services for enforcing requirements of municipal code, property
maintenance standards, zoning related issues, and works with other city departments in the areas
of promoting and educating the general public to maintain healthy, safe, clean living and working
environments.
This section has responded to almost 4,000 requests from the public during this 2005 calendar
year. Code Enforcement has implemented the State approved code enforcement grant of
$193,500 to be used for upgrading the graffiti abatement program and improving the code
enforcement staffs capital resources. I
•
1
xiv ,
1 December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' Community Services:
The Community Services Department continued its successful efforts to offer residents of the
City of Rancho Cucamonga opportunities to relax, learn, get physically fit, make new friends and
much more. Well over 6,000,000 visits were made to the City's recreational facilities and parks
during the year as youth and adults alike made positive use of their leisure time. The following
' provides highlights of program areas within the Department and major accomplishments that
occurred during the reporting period.
Senior & Human Services–for the "best years of your life"
A highlight of this year was planning for the move to the James L. Brulte Senior Center at Central
Park. With a larger space to provide senior programs and activities on the horizon, staff and
seniors alike were excited about the opportunity for serving greater numbers of seniors in the
community with an expanded program of services. At the same time, well over 120 large and
' small group activities were offered at our Senior Center on Arrow Highway.
The following provides participation numbers for major senior services, programs and activities:
' • Senior Center Visits-128,606
• Nutrition Program-19,590 congregate meals and 14,520 homebound meals
• Commodities Distribution-9,180
' • Human Services Programs/Inquiries-12,902
• Senior Transportation-7,920
• Recreation Classes-39,000
' • 30 Special Events-(Veteran's Day, Antique Road Show, Fine Art Show, Roman Banquet and
many seasonal holiday events)- 3,720
• Wellness Fair& Flu Shot Clinic-2,150
' The Senior Advisory Committee addressed many key issues this year. On the top of their list
was fundraising for exercise equipment for the new Senior Center at Central Park and advocating
' for hot nutritious meals, instead of frozen meals for homebound seniors.
Cultural/Performing Arts-inspiring creative artists
A major focus for this Division for the year was the expansion of cultural/performing arts
classes, programs and workshops for community residents. New to our roster of offerings this
year was the RC Theatre Arts Academy that offered classes and workshops in acting, musical
' theatre, vocal music, scene study and theatre production. During this past year 375 youth, teens
and adults participated in the Academy that is conducted by professional theatre artists and
instructors.
IAnother main accomplishment of the Cultural Performing Arts Division was the opening of the
RC Theatre Arts Center, in June 2005. This facility, the former senior center, provides a
' temporary home for our programs, workshops and performances until summer 2006, when the
Cultural Center is anticipated to open.
' xv
December 28,2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
Nearly two hundred cast and crew members worked hard during the year to put on two
community theatre productions. These included "Music Man" and "The World Goes Round".
Together these two productions provided quality theatre experiences for 2,329 community
members. '
Special Events—conununity celebrations for all occasions
Key to providing opportunities to bring a community together are its special events. Last year ,
over 68,000 community members attended our special events, some of which are highlighted
below:
• July 4th Celebration-6,355
• Movies in the Park-5,050
• Concerts in the Park-18,380
• Cultural Center Groundbreaking-500
• Tree Lighting Ceremony-2,000
• Cinco de Mayo-1,000
• Central Park Grand Opening-5,000 ,
Sports-enriching lives of the young and old who live and work in our community through
physical activity and fun
Our Sports Division continues to be the leader in the Inland Empire for youth and adult sports
activities and aquatics. The Sports Advisory Committee continued their process of allocating
fields for City nonprofit sports groups. Over 1,896,030 people utilized City fields through this
important process. ,
•
•
Some of our other impressive participation statistics include:
• City sponsored youth sports-223,090 '
• City sponsored adult sports-175,763
• Aquatics-80,515
• RC Family Sports Center-132,231 '
Two additional successful programs continued to provide youth and adult recreation sport
opportunities for the community. These included: ,
• Cucamonga Middle School programming-21,048
• Rancho Cucamonga Middle School programming-8,400
Youth and Family Programs providing safe and fun activities for kids, teens and their families
The Youth & Family division within the Department provides activities, events, classes and '
programs to enrich the lives of our community's children, teens and families.
1
xvi ,
December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Some of our special programs offered this past year and participation levels are listed below:
• Playschool-2,348 children (ages 1 -5)
• Summer Day Camps-1,169 youngsters
• Halloween Family Fest-2,700 children&their families
' • Lewis Partnership-6,788 at 6 sites
• Breakfast with Santa-482
• Winter Wonderland-4,351
• Mobile Recreation-2,418; 5 parks sites; 4 special events and 3 rentals
Our Teen programming promotes safe, fun and meaningful activities for youngsters between the
' ages of 11-18. Central to our services for teens is our Teen Center located in the RC Family
Sports Center. Last year nearly 32,200 youngsters came to the Center to just hang out, visit with
friends or participate in programs, workshops and services offered just for teens. Some of these
' special programs included:
• Teen Recreation Activity Club-1,420
' • Specialized Workshops/Career & College Fairs–6,250
• Spruce Skate Facility/Skate Safety Assemblies-12,097
• Teen Volunteer Connection-386
• Special Events-1,228
Additional Department Activities:
The Grapevine-communicating with our residents
• 4 issues of our quarterly newsletter were produced and distributed during the reporting
period as the City's main avenue for disseminating information and our recreation schedule to
the public.
Recreation Classes providing opportunities for personal growth,physical challenge and fun
• As the largest and most innovative program in the Inland Empire, we offered 986 classes last
' year. Nearly 10,000 participants (81,309 attendance) enjoyed our
classes/activities/workshops.
' Volunteers-the heart of our Department
• 4,167 volunteers provided 54,496 hours of service to the Department at a cost saving value of
$762,944.
Trips and Tours-adventures and more
• 20 single day trips; 750 participants
• 149 multi-day trips; 109 participants
Facilities providing quality venues for our residents
' xvii
•
December 28,2005 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
• 5,261 rentals; 215,394 participants/attendees utilized facilities at Lions East and West
Community Centers, the Senior Center and the RC Family Sports Center.
• 85 Equestrian Center rentals; 3,529 participants; 1,738 drop-in users
• Picnic Shelter Rentals-1,080; 45,110 attendees
RCpark.com &Instant RC-enhancing our customer service though on-line services
• There was an average of 18,175 visits per month to our website; monthly average number of
page views during reporting period, 187,240.
• 1,609 participants utilized our on-line registration service, Instant RC.
Rancho Cucamonga Epicenter–baseball& more
• 68 days of Single A-Quakes baseball.
• 23 private rentals; 49 days of rental activity.
Special Projects-fulfillment of community dreams
• Phase I of Central Park, a 57,000 square foot facility which includes the James L. Brulte
Senior Center and the Goldy S. Lewis Community Center, as well as, 15-acres of open space
was dedicated on May 21, 2005. The development of Phase I of Central Park demonstrates
the City's commitment to maintain its vision for parks, open space and recreation for the
residents of Rancho Cucamonga.
• Construction of the Victoria Gardens Cultural Center began in November 2004. This
90,000 square foot facility will include a second, full-service City library, a 540-seat
performing arts theatre, The Lewis Family Playhouse, with an emphasis on programming for
youth and families and a special occasion event center. Anticipated opening of the Cultural
Center is summer 2006.
Commissions & Boards providing opportunities for citizen involvement
• Park & Recreation Commission-this 5-member board continued to act in an advisory role
to City Council on matters pertaining to park and recreation facilities and programs.
Rancho Cucamonga Community Foundation– in conjunction with the Library Foundation,
continued their fundraising efforts (raised $2.5 million in pledges toward their $5 million goal)
through the Promoting Arts & Literacy Campaign to construct and endow the Victoria Gardens
Cultural Center. '
Police Department:
The City of Rancho Cucamonga contracts with the San Bernardino County Sheriffs Department
for general law enforcement services. The Police Department has 124 sworn officers, 38 general
employees and over 100 volunteers including Reserves, Citizen Patrol, and Explorers. In addition
to basic patrol services the Rancho Cucamonga Police Department also provides a Solution
Oriented Policing Team(Community Based Policing), a Crime Prevention Unit, School Resource
xviii
1 December 28, 2005
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' Officers, a Bicycle Enforcement Team, A MET Team (Multiple Enforcement Team), a Traffic
Enforcement Unit including a Major Accident Team, and a Detective Unit.
The City is rated year after year as one of the "safest" cities in the United States of America with
a population over 100,000. 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 residents and businesses with the type of safe community other cities envy.
Within the last five years, the Police Department has submitted for and received several State and
Federal grants that have not only supplemented existing programs, they have also allowed the
Police Department to add additional personnel to expand its programs. With these grant funds,the
Department has hired additional Officers and has also acquired D.U.I equipment for safety and
sobriety checks points.
During the latter part of 2004, a Public Safety Substation was opened at the Victoria Gardens
Regional Center from which full-time police services are provided. The Police Department also
has a state-of-the-art "mobile command post." This command post allows the Police Department
• to set up a modern on-site command post during any major incident.
Fire Department:
The Rancho Cucamonga Fire Protection District is responsible for fire prevention, fire protection,
and life safety services. District personnel are dedicated to the preservation of life and property
' in service to our community. The continuous goal is to deliver these services in an effective,
efficient and professional manner, reflecting improved fire and life safety and an enhanced
quality of life to those we serve.
During the 2004/05 fiscal year, the Fire District continued to experience an increase in demands
for service. In order to maintain and improve upon existing service levels, several enhancements
' were made to the District's resources:
• New Cost Efficiency Programs. Expenditure control measures have been put in place
' to increase the purchasing effectiveness and ensure the best use of financial resources
during the recent two years of State cutbacks and increased fixed costs.
• Fire Station 173. Station 173 is nearly complete and will provide a permanent Station
1 on Day Creek Blvd., north of Baseline Road, to replace a 30-year old temporary facility;
operation is expected to begin in September 2005.
' • New Fire Apparatus. Replacement fire engines for three of the Stations (171, 172, &
173) are, or will be, purchased and a new brush engine will also be added to the fleet.
Replacement engine 175 and rescue 175 will be purchased within the next two to three
' years.
•
' xix
December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
•
e Emergency Medical Services Program. During the year, the Emergency Medical
Services Paramedic Program will complete the upgrade of its service to provide for 12-
lead EKG diagnosis, and better treatment to patients during 2005.
• Hazardous Materials Unit. Purchased using partial Department of Homeland Security
Grant funding and should be received in Fall of 2005.
• Strategic Plan. Completed and presented to the Fire Board in June 2005. The Strategic ,
Plan will act as a five-year road map guiding the Fire District as it provides a vital service
to the community. The completion of the Strategic Plan is the first step, and an important
milestone, in helping to determine levels of services for the community.
Library: '
The Rancho Cucamonga Public Library continues to be one of the busiest in the State, open 7
days a week with nearly 700,000 items loaned. Nearly %z million visits were logged at the
popular Archibald Library where, 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. ,
Victoria Gardens Library:
Staff time and attention turned to selecting the 100,000 items that will be housed in the new
library at the Victoria Gardens Cultural Center. More than 30,000 new books were purchased by
the Library for the emerging branch during this past year. In addition, 10,000 books in mint
condition were donated by the Friends of the Library Bookstore and were processed free of
charge by dedicated volunteers,bringing this year's total of books added to over 40,000!
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 nearly 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 80 youngsters, ,
improving the reading level of each child and promoting readin g
and literacy as a pathway to
success.
The "Kidsmobile" visits to schools, a popular service where the library comes to the children at
their school sites instead of the children coming to the Library, increased to supply over 41,000
items to children during this busy year.
1
xx '•
December 28, 2005
' To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Senior and Adult Services:
' The Library's "Housecalls" outreach program delivers library materials via volunteers to
community members whose health prevents them from attending the library. This "books on
wheels" program served more than 40 residents with materials from books to videos.
' Information and Cyber Services:
Between the Adult and Children's Information Service desks, over 90,000 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
patrons with 15 popular full text databases, covering topics from business research, to in-depth
literature research.
Literacy Services:
' Literacy services continued to excel in Rancho Cucamonga, noted throughout the State of
California for an innovative and exemplary program. Fifty-two tutor student pairs call the
Library their home and their inspiration to keep reading. Reader's Theater continued, with
student actors reciting stories, poems and other works of literature. This year, the Literacy
Division premiered a new and inspirational video, outlining the many aspects of literacy services
the library supports. The continuation of this program is possible due to on-going support from
the State Library, Community Development Block Grant funds and corporate donations.
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 2005.
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; as book processors for the
growing Victoria Gardens Library collection and as general volunteers in shelving and repairing
books.
' The popular Friends of the Library volunteer corps accounts for 8,500 hours of volunteer time for
sorting, staffing and managing the Friends Bookstore located in Archibald Library. Open seven
days a week, the Friends Store raised another$100,000 for the Library in 2005.
' Foundation Highlights:
' The Library Foundation was extremely active through a collaboration with the Community
Foundation. Spearheading the PAL Campaign, a fundraising effort designed to raise operational
dollars for the Rancho Cucamonga Cultural Center opening in 2006, over $2.5 million dollars
was pledged during this campaign "Promoting Arts and Literacy".
' xxi
December 28, 2005 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
City Manager's Office: ,
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 City
Council, prepare and observe the municipal budget, appoint and supervise all City department
• heads and employees, and supervise the operations of all City departments.
Under the City Manager and Deputy City Manager, the City Manager's Office staff help to guide '
and administer the programs provided by all departments within the City of Rancho Cucamonga.
Specifically, the City Manager's Office oversees contracts and agreements covering law
enforcement, animal care and control, and cable television. In addition, the City Manager's
Office participates in a number of intergovernmental agencies that affect Rancho Cucamonga and
our region. The staff of this Office also provides information to the City Council concerning
pending state, local, or federal legislation that may affect Rancho Cucamonga. '
The Office also oversees the City's award winning, Community Information Program, through
publications such as the City's Annual Report, the RC Reporter a quarterly newsletter, and special
publications such as emergency information and the budget crisis; coordinates media relations,
responds to and follows-up on citizen inquiries and concerns regarding City programs and
services; operates the Government Access Channel (RCTV-3), and oversees the live broadcasts
of City Council meetings, and works with developers on the formation of special districts. The
City Manager's Office also oversees and coordinates special projects and programs.
Following are Administration's departmental highlights by program for the 2004/05 fiscal year: '
Contract Administration:
This office administers:
• $20,899;610 contract with the San Bernardino County Sheriff for police services. This is
the largest contract for law enforcement services in the County.
•- Contract with San Bernardino County for animal care and control service and for
operation of the City's animal shelter.
• Cable franchise agreements (with Charter Communications and Adelphia), including the
facilitation of the Adelphia Franchise transfer to Time Warner.
• Eight mobile home park rent stabilization contracts
Community Information Program(External and Internal Communications):
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 Fiscal Year End Annual Report — a report to the community on City services and •
programs
• The City Manager's Weekly—a weekly newsletter to all employees and the local media
1
xxii
1
December 28,2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' • The RC R @View — a quarterly E-newsletter sent through a distribution list to interested
members of the community
t • Regular news releases on general city issues of interest
• Continual website news updates
The City's Community Information Program is committed to ensuring communication, information,
and educational exchanges with our residents, so that they are well informed about local government
projects, programs, issues, and activities; as well as communication with businesses and government
agencies to promote awareness of various programs, which foster business retention, growth, and
' expansion. The City's Award winning Program was honored in FY 2003/04 to be recognized by both
the national City-County Communications and Marketing Association (3CMA) and the California
Association of Public Information Officials (CAPIO) for its publication. Including the First Place-
I "Award of Excellence" for the Rancho Cucamonga Reporter and Annual Report, the citywide
newsletter mailed to residents in our widely read recreational guide The Grapevine.
The City also continued its efforts to utilize E-mail and web-based communications as a valuable tool
to reach our citizens and businesses. An example of these program enhancements is the recently
launched RC R @View E-newsletter. Further efforts to reach our community via the Internet also
includes continuous enhancements to the City website, such as dedicating a section to the developing
changes occurring with animal care and services provided to our community.
' Intergovernmental Relations/Legislative Program:
This program includes:
' • The monitoring of federal and state legislation, with particular emphasis on potential
impacts to our revenues.
• Written and verbal communication with the City's legislative representatives regarding
' issues of concern to the City.
• Working with legislative advocates at the federal and state level to protect the interests of
the community and pursue funding for projects and programs.
' • Working with the Rancho Cucamonga Chamber of Commerce and other local
organizations, such as CLOUT.
' Recent legislative efforts have helped the City secure $6 million in federal and county funds for
various important City projects such as the construction of the new Senior Center, the planning
and design of interchange improvements at I-15 and Base Line, and the construction of the
' upcoming Victoria Gardens Cultural Center, which includes a 450-seat theater, a second full-
service library, and a meeting facility.
Special Projects and Programs:
' Some of the special programs and projects managed by the City Manager's office during fiscal
year 2004/05 include the following:
1 • Coordinating the City Council's direction in transitioning from a County contract to a
City operated Animal Care and Services Program.
' xxiii
December 28,2005 '
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
• Working with Police Department and Fire District on developing for the City Council an
overview of the Public Safety services in Rancho Cucamonga, and the subsequent Fire
District Strategic Plan.
• Facilitating the transfer of the Adelphia cable franchise to Time Warner. '
• Providing oversight for city-wide projects and programs, such as the Job Center, School
Crossing Guard Program, and Red Light Camera Enforcement Program.
1
Administrative Services:
Administrative Services is unique in comparison to other City departments in that it is a "staff'
department as opposed to a "line" depaitutent. 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
depaitment'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 2004/05 fiscal year.
A summary of each of these projects by division follows.
Purchasing Division: The Purchasing Division of the Administrative Services Deparlunent 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:
• Fiber network expansion and connectivity, upgrades to facility cabling: The fiber
connection at Central Park has been completed and is the first facility to transmit voice calls
over the City's campus environment. Purchasing, along with IS, will continue to monitor the
service to ensure the City's goals and objectives for telephone service and network stability
are met.
• Central Park — Purchasing successfully bid, quoted and purchased 1.3 million dollars of
furniture, fixtures and equipment for the newly built Central Park facility. In doing so, the
division was able to realize a cost savings of over $400,000. Purchasing was also able to
meet the required deadline for a successful opening day and operating schedule.
• IVR System - @ Your Service. Purchasing, along with the Building and Safety
Department, are currently working on an on-line, automated permit processing system. The
first phase of the project has required a complete software and hardware upgrade. This
upgrade also includes an expansion of telephone lines to meet the anticipated call in-flow.
Completion of this phase occurred in November 2005 and will lay the foundation for both
the new permitting system and the future expansion of the @ Your Service module.
1
xxiv '
December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Centra-net telephone line contract. Purchasing has successfully reduced the current cost
of City's dedicated telephone line contract. This reduction in cost will commence on
December of 2005 and continue for a three-year contract. This reduction of the cost will
help to ensure a stable telephone budget and help to offset current expansion of telephone
cost for our City.
' 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. In fiscal year 2004/05 staff processed a total of 8,936 business
license applications (6,377 renewals and 2,559 new filings) and collected revenues totaling
$1,958,775.
' 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. During this period, the Information Systems Division
accomplished the following:
' • Emergency Operations Center (EOC): Implemented state-of-art computer, network, and
audio visual services for the City's new EOC.
• Online Council Agendas: Completing a project to post the full text versions of City Council
Agendas on the City's website.
• Council Chambers Technology Update: Upgraded the City Council Chambers'
' audiovisual presentation systems and created .-a backup video system to enhance
communication between the City Council, staff, and audience members.
• Telephone & Online Permit Services (RCTOPS): Embarked on a project to allow
' property owners, developers, and contractors to request inspections and verify results 24/7
via telephone and the Internet. The Internet component will include the ability to initiate
applications for new development and permits.
• Central Park Tech Junction: Implemented a modern public use computer lab at Central
Park.
' • Victoria Gardens Cultural Arts Center: Designing and implementing a variety of
technology services to support the new Cultural Arts Center including creation of a public
access Technology Center,wireless hot zones, and a box office ticketing system.
' • Electric Utility Billing System: Implementing a utility billing system for the City's Electric
Utility Division.
• Financial System Upgrade: Implementing an upgrade of the existing financial
management system. This project includes creation of real-time backup services for
immediate disaster recovery and provision of separate test and development environments.
I
xxv
December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
•
•
• Digital Records Management: Upgrading the City's Laserfiche digital records
management system.
• GIS Upgrade: Upgrading the GIS (geographic information systems) application and
database services.
• Animal Shelter: Providing essential workstation and network equipment to support Animal
Shelter operations. Convert from San Bernardino County's animal shelter management and
licensing system to a City maintained application.
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: '
• Fire Map Books: GIS continues to assume full responsibility for the Fire Department pre-
planning including the creation and maintenance of the fire map book that include 301 block
plans and 149 map pages. There are over 80 copies of the map books that are distributed to
Fire personnel, dispatch, law enforcement and other agencies.
• Fire/EMS Incident Maps: GIS created Fire/EMS incident maps that displayed and '
analyzed incident types, locations, and numbers including response times for use in the Fire
Strategic Plan. Staff was also involved in creation of the mitigation plan.
• Parcel Database: As development increases in the City, GIS staff continues to maintain the
parcel database to keep it current. From July 1, 2004 to June 30, 2005, there were 59
updates to the database, which included tract/parcel maps and lot line adjustments.
• Aerial Update: GIS acted as a project manager for the citywide aerial update in November,
which included all departments. GIS will make available the updated aerial images in digital
form to departmental users using ArcView or ArcGIS for spatial analysis.
• City Maps: Staff continues to create and update City maps along with the school district
map books. These map books are available to staff and school representatives for emergency
planning and mapping.
• Street Centerline Address Ranges: GIS continues to update and maintain the street
centerline address ranges in the City for use by Ontario's Dispatch for FIRE/EMS
emergencies. These updates are forwarded to dispatch monthly.
• EOC Process: GIS developed an EOC process for inputing data, mapping incidents, and
displaying the maps on the Intranet for viewing and analysis during emergency operations.
• I
xxvi '
December 28,2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Special Districts Division:
• Assessment Records: The City placed 116,843 assessment records to the fiscal year
2005/06 tax roll in the amount of$21,788,421. This dollar amount represents a five percent
increase from the previous year and a one percent increase for the assessment records. There
are a total of 33 special assessment districts that include eleven Landscape Maintenance
Districts, eight Street Lighting Districts, ten Community Facilities Districts, three
Assessment Districts and one Benefit Assessment District.
• Community Facilities District No. 84-1: On September 2, 2005 the City made its final
debt service payment for Community Facilities District No. 84-1. This district was formed
in 1984 for the construction of the Day Creek channel. Also on this date, the City made its
1 final debt service payment for Park District 85R. This district was formed in 1985 for the
construction and maintenance of Heritage and Redhill parks. The assessment for the
maintenance of the parks will continue.
' • DFAST: Staff has updated the database in the DFAST application to reflect the current tax
roll/owner information. This is a time consuming process as there were over 7,000 record
changes applied to the database along with the addition of Community Facilities District No.
' 2003-01 (Improvement Area No.1 and Improvement Area No.2) Victoria Gardens Mall
Project. This district has 2 bond issues for the improvement areas; therefore each
improvement area is managed as a separate district. Staff has reviewed and confirmed the
system backup processes for the DFAST application to ensure the integrity of the system.
' 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 factor
in the provision of services. State shifting of revenues and increased fixed operating costs will
continue to be significant challenges for the future.
Our assessment districts remain stable at level "A" service levels with no rate increases proposed
' for the 2005/06 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. During the 2005/06 fiscal year, the Fire District will look to begin the
implementation of a Strategic Plan that was presented to the City Council in June 2005. As part
' of that Plan, the staff will focus on making improvements in the six segments that make up the
response to emergency calls as well as identifying strategies for improving community-wide
public safety and long range needs. Work will also begin on the Fire Administration
' Headquarters Building, located adjacent to the Civic Center, that will house all District
administrative and support functions, Battalion Chiefs' offices, videoconferencing, a backup
Emergency Operations Center(EOC), and equipment and supply storage.
' xxvii
December 28, 2005 ,
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
This upcoming year will also find the first full year of operation of the long awaited new
Emergency Operations Center. Located in the newly expanded Police Station, the Center is
utilizing state of the art technology, thanks to a federal grant received through Congressman
David Dreier. '
Funding will be providing during fiscal year 2005/06 for the completion of the traffic signal
preemption program, aimed at improving the ability for safety units to respond to calls. The cost
of this program is $700,000. Also proposed is the acquisition of 121 Automated External
Defibrillators (AED) to equip all public facilities, safety yehicles and certain non-safety vehicles
with these life saving devices.
The Police Department recently moved into its newly expanded headquarters, with a third floor,
heliport, and expanded space to meet the needs of the growing department. The fiscal year
2005/06 budget restores several public safety positions that were temporarily reduced in fiscal
year 2004/05 and also adds three new Deputies. The restored positions include five sworn
positions: one Lieutenant, two Deputies and two Detectives. With the staffing of the Victoria
Gardens Substation, the Police Department has added 21 sworn and 8 non-sworn personnel to the
department since FY 2004-05.
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
bathers to private investment, thus enhancing economic development opportunities within the
Project Area.
The Victoria Gardens Cultural Center, which is under construction, in the near future will be '
home to the 540-seat Lewis Family Playhouse, a Celebration Hall for public use, and a new
Library (anticipated to open in 2006). The fiscal year 2005/06 budget includes funding for a
partial year of operations for this much anticipated new facility. '
•
The City has an ambitious Capital Improvement Program for the 2005/06 fiscal year, all funded
through non-General Fund special and restricted funds. Some of the major CIP projects include:
Storm Drain Projects
• Hellman Avenue Master Plan Storm Drain (Cucamonga Creek to east of Hellman
Avenue)
• Foothill Boulevard Master Plan Storm Drain(Ramona Ave. to Hermosa Avenue)
• Foothill Boulevard Master Plan Storm Drain (Etiwanda Avenue to 1000 feet east of
Etiwanda Avenue)
Street Improvement Projects I
• Base Line Road/I-15 Ramp Improvements(Southbound and Northbound on-ramps)
• Etiwanda Avenue Street Widening/Pavement Rehabilitation (6th Street to Arrow Route)
• Milliken Avenue Street Widening/Pavement Rehabilitation(4th Street to 6's Street)
1
xxviii
December 28,2005
' To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
• 6th Street Railroad Crossing Upgrade/Street Widening (west of railroad spur to Etiwanda
Avenue)
' Traffic Signal Projects
• 6th Street/Buffalo Street Intersection
• Archibald Avenue/Banyan Street Intersection
' • Archibald AvenueNictoria Street Intersection
• Camelian Street/Wilson Avenue Intersection
' Landscape Improvement Projects
• Fisher Drive Landscape Improvements (north parkway — East Avenue to east of East
' Avenue)
• Highland Avenue Landscape Improvements (south parkway — Beryl Street to Hermosa
Avenue)
• Wilson Avenue Landscape Improvements (Carnelian Street to Beryl Street)
Trail Projects
' • Rails to Trails (Pacific Electric Railroad right-of-way — Archibald Avenue to Haven
Avenue)
• Rails to Trails (Pacific Electric Railroad right-of-way — Haven Avenue to east of
Etiwanda Avenue)
• Beryl Street Trail (Banyan Street to Wilson Avenue)
' • Park Projects
• Central Park Development
' • South Etiwanda Park(north of Foothill Boulevard and east of Etiwanda Avenue)
• Napa Soccer Field Development
Multi-Year Design/Construction Projects
• Base Line Road/I-15 Interchange
' • Foothill Boulevard Street Widening and Bridge Improvement (Grove Avenue to
Vineyard Avenue)
• Haven Avenue Grade Separation (at Metrolink railroad crossing)
' Other noteworthy projects for the new fiscal year in the area of information systems include:
• Wireless Hot Zones: Extend wireless network services for citizens and staff at facilities
' including the Archibald Library facility, the Cultural Center at Victoria Gardens, and City
Hall.
.• Constituent Relations Management: Evaluate available Constituent Relations Management
System (CRM) technologies to improve the City's ability to respond to the concerns of
constituents and manage service requests.
' xxix
December 28,2005 1
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga '
• Electronic Payments: Provide Internet-based payment services for obtaining permits and
City logo merchandise.
Although recent years' fiscal challenges required some belt-tightening to continue to meet the
needs of our community, fiscal restraint and planning as well as economic growth have helped the
City be on a path of recovery as we continue to bring many long-planned facilities and programs
to reality in the new fiscal year.
•
IV. OTHER FINANCIAL INFORMATION
Budgetary Control: '
The City adopts an annual budget where each department's budgeted appropriations are
controlled at the character of expense level. These levels are defined as personnel, operations,
capital outlay, capital improvement projects and transfers. Although the budget is monitored at
the character of expense level, the legal level of budgetary control, that is the level at which
expenditures cannot exceed appropriations, is the department level within the General Fund and
at the function level for the Special Revenue, Debt Service and Capital Projects Funds.
Budgetary control is further maintained by the use of an encumbrance system. Encumbrances at
year end are reported as a reservation of fund balance. Revenues are also estimated annually in
the adoption of the annual budget. Revenues and expenditures are monitored throughout the year.
Cash Management: I
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 (LAW) and, on occasion, bankers
acceptances It•is the objective of staff to attain a greater percentage of invested funds, while
maintaining the necessary reserves needed to fund City services. However, it should be noted
that all investment decisions are made by considering safety first, liquidity second and yield third.
Debt Administration:
The City of Rancho Cucamonga, as a general law city, is restricted from incurring general
obligation bonded indebtedness that would exceed 3.75% of the total assessed valuation of all
real and personal property. The City of Rancho Cucamonga does not have any general obligation
debt. The Redevelopment Agency does have various tax allocation bond issues as well as ,
developer loans outstanding. Note 6 of the Notes to the Financial Statements, under the Financial
Section of this report, presents more detailed information about these issues.
Risk Management: 1
During fiscal year 2004/05, the City of Rancho Cucamonga continued its commitment to risk
management programs for safety, general liability, workers' compensation and loss prevention.
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
xxx '
December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' 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, employee wellness seminars and
fairs, 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 $9 million. Additionally, the
t City is self-funded for the first $100,000 of loss for workers' compensation claims and purchases
coverage for losses ranging from $100,000 to $10 million.
' Financial Administration:
The Finance Department is structured under the Administrative Services Department with the
' Director of Administrative Services having responsibility for Personnel, Risk Management,
Business Licensing, Purchasing, Geographical Information Services, Management Information
Services, and the City, Redevelopment Agency and Fire District Treasury functions.
' The Finance Officer is responsible for directing the accounting, financial planning and reporting,
payroll, budget analysis, budget preparation, budget implementation and management, and cash
management functions for the City, Redevelopment Agency and Fire District.
V. AWARDS AND ACKNOWLEDGEMENTS
' The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Rancho
' Cucamonga for its comprehensive annual financial report (CAFR) for the fiscal year ended June
30, 2004. The Certificate of Achievement is a prestigious national award recognizing
conformance with the highest standards for preparation of state and local government financial
' reports.
In order to be awarded a Certificate of Achievement, a government unit must publish an easily
readable and efficiently organized comprehensive annual financial report. This report must
satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. The City of Rancho
' Cucamonga has received a Certificate of Achievement for the last seventeen 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, 2004. The Certificate of Award is issued in
recognition of meeting professional standards and criteria in reporting which reflect a high level
' xxxi
December 28, 2005
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
of quality in the annual financial statements and in the underlying accounting system from which
the reports were prepared. This is the fifteenth time the City has received this award.
The preparation of this report could not have been accomplished without the efficient and
dedicated service of the entire staff of the Finance Department and the administrative staff of the
Administrative Services Department. We appreciate and would like to commend all the City
departments who assisted and contributed material to this document. We also recognize and
would like to acknowledge the Mayor and members of the City Council for their interest,
dedication, and constant support in planning and conducting the financial operations of the City
in a responsible and progressive manner.
Respectfully submitted,
4a, ii(A- JAIL& .
Jack Lam, AICP Tamara L. Layne V
City Manager Finance Officer
•
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xxxii
I
ICITY OF RANCHO CUCAMONGA, CALIFORNIA
CITY OFFICIALS
' JUNE 30, 2005
ICITY COUNCIL
Name Term Expires
IWilliam J. Alexander Mayor 2006
Diane Williams Mayor Pro-Tem 2006
' Rex Gutierrez Council Member 2006
L. Dennis Michael Council Member 2008
Sam Spagnolo Council Member 2008
ADMINISTRATION AND DEPARTMENT HEADS
City Manager and Executive Director of the
Rancho Cucamonga Redevelopment Agency Jack Lam
IDeputy City Manager Pam Easter
City and Redevelopment Agency Attorney James L. Markman
ITreasurer (term expires 2008) James Frost
City Clerk (term expires 2008) Debra Adams
I Administrative Services Director Lawrence I. Temple
Building and Safety Official Trang Huynh
Community Services Director Kevin McArdle
ICity Engineer Joe O'Neil
Finance Officer - Tamara L. Layne
IFire Chief Peter Bryan
Library Director Deborah Clark
I City Planner(retired September 2005) Brad Buller
Police Chief Pedro Ortiz
Redevelopment Agency Director Linda Daniels
1
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City of Rancho Cucamonga,
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' June 30, 2004
A Certificate of Achievement for Excellence in Financial
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Association of the United States and Canada to
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City of Rancho Cucamonga
Comprehensive Annual Financial Report
1 June 30, 2005
Financial Section
1
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I
Brandon W.Burrows
I
' Eh ce Donald L.Parker
I & :Michael K.Chu
David E.Hale
A Rnfn,iond Corporation
Donald G.Slater
II LLP Richard K.Kikuchi
Certified Public Accountants Retired
Robert C.Lance
I 19141994
Richard C.Soll
Fred J.Lunghard,Jr.
1928-1999
IINDEPENDENT AUDITORS' REPORT
' To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
I We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund and the aggregate remaining fund information of the City of Rancho Cucamonga,
California, as of and for the year ended June 30, 2005, which collectively comprise the City's basic financial
I statements as listed in the table of contents. These financial statements are the responsibility of the City of
Rancho Cucamonga's management. Our responsibility is to express opinions on these financial statements
based on our audit.
I 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 financial statements are free of material
I misstatement.An audit includes examining,on a test basis,evidence supporting the amounts and disclosures
in the financial statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement presentation. We
Ibelieve that our audit provides a reasonable basis for our opinions.
In our opinion,the financial statements referred to above present fairly, in all material respects,the respective
financial position of the governmental activities, the business-type activities, each major fund and the
I aggregate remaining fund information of the City of Rancho Cucamonga as of June 30, 2005, and the
respective changes in financial position and cash flows where applicable thereof, and the respective
budgetary comparison for the General Fund for the year then ended in conformity with accounting principles
Igenerally accepted in the United States of America.
In accordance with Government Auditing Standards,we have also issued our report dated September 14,
2005 on our consideration of the City of Rancho Cucamonga's internal control over financial reporting and our
I tests of its compliance with certain laws, regulations, contracts, grant agreements and other matters. The
purpose of that report is to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing and not to provide an opinion on the internal control over financial
I reporting or on compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards and should be considered in assessing the results of our audit.
The management's discussion and analysis and the budgetary comparisons are not required parts of the
I
basic financial statements but are supplementary information required by the Governmental Accounting
Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of
management regarding the methods of measurement and presentation of the required supplementary
Iinformation. However, we did not audit the information and express no opinion on it.
I 75 YEARS
4' a e
1929"tY'2004
I01 Exceaaeace 203 N.Brea Blvd., Suite 203 • Brea,CA 92821-4056•(714)672-0022 • Fax(714)672-0331 •www.lslcpas.com
Lance
Soll s
Lunghard
LLP
CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a
whole.The supplemental schedules listed in the accompanying table of contents are presented for purposes
of additional analysis and are not a required part of the basic financial statements of the City of Rancho
Cucamonga.Such information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and, in our opinion, is fairly presented in all material respects in relation to the basic
financial statements taken as a whole. The scope of our audit did not include the supplemental statistical
schedules listed in the table of contents and we do not express an opinion on them.
CCM&, „ 5V-4' ceA 1
September 14, 2005 1
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CITY OF RANCHO CUCAMONGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
As management of the City of Rancho Cucamonga (the City), we offer this narrative overview and
analysis of financial activities for the fiscal year ended June 30, 2005. We encourage readers to consider
the information presented here in conjunction with additional information furnished in our letter of
transmittal; which can be found on page i of this report.
Financial Highlights
• The assets of the City exceeded its liabilities at the close of the most recent fiscal year by
$663,163,944 (net assets). Of this amount, $84,936,359 (unrestricted net assets) may be used to
' meet the government's ongoing obligations to citizens and creditors. The unrestricted net assets
primarily consist of the City's General Fund and other funds not restricted to one of the following five
categories: community development projects, community services, public safety, capital projects, and
debt service.
' • The City's total net assets increased by $33,312,656 during the current fiscal year.
• As of the close of the fiscal year, the City's governmental funds reported combined ending fund
balances of $435,008,863. Of this amount, $139,795,051 is reserved for amounts that are not
available as spendable resources or are legally segregated for a specific use, and $295,213,812 has
been designated to indicate the City Council's plans for future usage of City resources, such as for
general contingencies or for capital replacement.
Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the City's basic financial
' statements, compromised of three components: 1) government-wide financial statements, 2) fund
financial statements, and 3) notes to the financial statements. This report also contains certain
supplementary information.
Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the
' City's finances, in a manner similar to a private-sector.business.
The statement of net assets presents information on all of the City's assets and liabilities, with the excess
of assets over liabilities reported as net assets. Over time, increases or decreases in the net assets may
serve as a useful indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City's net assets changed during the
' most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise
to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are
reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g.,
uncollected taxes and earned but unused vacation leave).
' The government-wide financial statements distinguish functions of the City that are principally supported
by taxes and intergovernmental revenues (governmental activities) from other functions that are intended
' to recover all or a significant portion of their costs through user fees and charges (business type
activities). The governmental activities of the City include general government, public safety, public
safety-fire protection, engineering and public works, community development, and community services.
The City's business type activities include the Sports Complex and Municipal Utility operations.
' The government-wide financial statements include the City and its component units. The City's
component units are the Rancho Cucamonga Redevelopment Agency, the Rancho Cucamonga Public
' Improvement Corporation, the Rancho Cucamonga Fire Protection District, the Rancho Cucamonga
Library and the Rancho Cucamonga Public Financing Authority. Although legally separate, these entities
3
function for all practical purposes as departments of the City and therefore have been blended as part of
the primary government.
Both the Governmental Activities and the Business Type Activities are presented on the accrual basis of
accounting, a basis of accounting that differs from the modified accrual basis of accounting used in
presenting governmental fund financial statements. Note 1.c. of the Notes to the Financial Statements
fully describe this basis of accounting. Proprietary funds, discussed below, also follow the accrual basis of
accounting.
The government-wide financial statements can be found on pages 13 through 15 of this report.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City, like other state and local governments, uses fund
accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the
funds of the City can be divided into three categories: governmental, proprietary, and fiduciary.
Governmental funds. Governmental funds are used to account for the same functions reported as
governmental activities in the government-wide financial statements. However, unlike the government-
wide financial statements, governmental fund financial statements focus on near-term inflows and
outflows of spendable resources as well as on balances of spendable resources available at the end of
the fiscal year.
It is useful to compare the information presented for governmental funds with similar information
presented for governmental activities in the government-wide financial statements. Reconciliations to
facilitate this comparison are provided for both the governmental fund balance sheet and the
governmental fund statement of revenues, expenditures, and changes in fund balances. The major
reconciling items relate to capital assets and debt. In the Governmental Funds, acquisitions of capital
assets are treated as "expenditures' because upon purchase of a capital asset, cash used for the
acquisition is no longer available for other purposes. The issuance of debt provides cash, which is now
available for specified purposes. Accordingly, at the end of the fiscal year, the unreserved fund balances
of the Governmental Funds reflect spendable resources available for appropriation by the City Council.
Spendable balances are not presented on the face of the government-wide financial statements.
The City maintains 77 individual governmental funds. Information is presented separately in the
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and
changes in fund balances for the General Fund, the Redevelopment Agency Capital Project Fund and the
Redevelopment Agency Debt Service Fund, all of which are considered to be major funds. Data for the
other 74 governmental funds are combined into a single, aggregated presentation. Individual fund data for
each of these non-major governmental funds is provided in the form of combining statements and can be
found on pages 66 through 156 in this report.
The City adopts an annual appropriated budget for its general fund. A budgetary comparison statement
has been provided to demonstrate compliance with this budget.
The basic governmental fund financial statements can be found on pages 16 through 31 of this report.
Proprietary funds. The City maintains two different types of proprietary funds, enterprise and internal
service funds. Enterprise funds are used to report the same functions presented as business-type
activities in the government-wide financial statements. The City uses enterprise funds to account for its
Sports Complex services and Municipal Utility operations. Internal service funds are an accounting device
used to accumulate and allocate costs internally among the City's various functions. The City uses
internal service funds to account for vehicle replacement and data processing equipment/technology
replacement. Because these services predominantly benefit governmental rather than business-type
functions, they have been included within governmental activities in the government-wide financial
statements. Internal service funds are presented as proprietary funds because both enterprise and
internal service funds follow the accrual basis of accounting.
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IProprietary funds provide the same type of information as the government-wide financial statements
(business-type activities), only in more detail. The proprietary fund financial statements provide separate
I information for the Sports Complex and Municipal Utility operations. All internal service funds are also
combined into a single, aggregated presentation in the proprietary fund financial statements. Individual
fund data for the internal service funds is provided in the form of combining statements and can be found
on pages 157 through 159 in this report.
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The basic proprietary fund financial statements can be found on pages 28 through 30 of this report.
I Agency funds. Agency funds are used to account for situations where the City's role is purely custodial.
Agency funds are not reflected in the government-wide financial statement because the resources of
those funds are not available to support the City's own programs. All assets reported in Agency funds are
offset by a liability; the accrual basis of accounting is used to recognize receivables and payables.
IThe Agency fund financial statement can be found on page 31 of this report.
INotes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in
the government-wide and fund financial statements. The notes to the financial statements begin on page
I32 of this report.
Government-wide Financial Analysis
IOur analysis focuses on the net assets (Table 1) and changes in net assets (Table 2) of the City's
activities. Comparative total data for the prior year has been presented.
ITABLE 1
NET ASSETS
(IN THOUSANDS)
IAs of June 30,2005
Governmental Business Type
Activities Activities Total
I2005 2004 2005 2004 2005 2004
Current and other assets $ 533,071 $ 535,897 $ 3,535 $ 3,659 $ 536,606 $ 539,556
ICapital assets 487,140 440,171 28,184 27,067 515,324 467,238
TOTAL ASSETS 1,020,211 976,068 31,719 30,726 1,051,930 1,006,794
ILong-term liabilities
outstanding 343,123 347,281 - - 343,123 347,281
Other liabilities 45,024 28,382 619 1,380 45,643 29,762
ITOTAL LIABILITIES 388,147 375,663 619 1,380 388,766 377,043
I Net assets:
Invested in capital assets,
net of related debt 173,947 98,960 28,184 27,066 202,131 126,026
Restricted 376,096 397,654 - - 376,096 397,654
IUnrestricted 82,021 103,891 2,916 2,280 84,937 106,171
TOTAL NET ASSETS $ 632,064 $ 600,505 $ 31,100 $ 29,346 $ 663,164 $ 629,851
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The City's assets exceeded liabilities by$663,163,944 at June 30, 2005,
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A large portion of the City's net assets (30 percent) reflects its investment in capital assets (i.e., land,
buildings, machinery, equipment and infrastructure), net of any related debt that is still outstanding used
to acquire those assets and net of unspent bond proceeds and cash held in bond reserve accounts. The
City uses these capital assets to provide services to citizens; consequently, these assets are not available
for future spending. I
The largest portion of the City's net assets (57 percent) represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net assets $84,936,359 may
be used to meet the government's ongoing obligations to citizens and creditors. Of this amount,
$82,020,646 is held by the governmental activities and $2,915,713 is held by the business-type activities.
The government's total net assets increased by $33,312,656 during the current fiscal year, reflecting
growth in the governmental activities of $31,559,187 ($38,451,682 from the change in net assets and
($6,892,495)due to a restatement of net assets) and an increase in business type activities of$1,753,469
($1,611,665 from the change in net assets and $141,804 due to a restatement of net assets). The
following is an explanation of the major changes:
• Capital assets increased by $48,086,974 net of accumulated depreciation. The City uses these
capital assets to provide services to citizens; consequently, these assets are not available for
future spending.
• Current and other assets decreased by $2,951,499. This decrease is due primarily to the
continuing capital projects activity during the fiscal year which utilized City resources.
• Long-term debt outstanding decreased by $4,158,299. The City issued new long-term debt in the
amount of $1,283,269; principal payments and defeasements were made in the amount of
$5,329,393. The remaining change of $112,175 is due to change in unamortized bond
premiums.
• Other liabilities increased by $15,981,118. In the RDA capital projects fund, accounts payable I
increased a net of $17,960,208 primarily due to a $20 million accrual for a payment to be made to
the County of San Bernardino. Flood Control District for construction of regional flood control
improvements providing benefit to the City of Rancho Cucamonga. This net increase was offset
by various decreases in accounts payable in other funds due to the varied timing of payments to
the City's vendors.
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The following condensed summary of activities of the City's governmental and business type operations
for the period ended June 30, 2005 shows total net assets increasing by$40,063,347.
ITABLE 2
CHANGES IN NET ASSETS
I (IN THOUSANDS)
As of June 30,2005
Governmental Business Type
I 2005 Activities
2004 2005 Activities
2004 2005 Total
2004
REVENUES:
I Program Revenues:
Charges for services $ 15,022 $ 19,816 $ 4,178 S 843 $ 19,200 $ 20,659
Operating grants and
contributions 9,209 16,616 - - 9,209 16,616
' Capital grants and
contributions 8,314 22,116 8,314 22,116
General Revenues:
Taxes:
I Property taxes
Admissions taxes 87,091 78,057 - - 87,091 78,057
- 20 27 20 27
Transient occupancy taxes 191 254 - - 191 254
Sales tax 21,631 16,398 - - 21,631 16,398
' Franchise Taxes 6,290 5,535 - - 6,290 5,535
Business licenses and permit 4,836 5,056 4,836 5,056
Motor vehicle in-lieu 13,797 6,515 13,797 6,515
Use of money and property 18,572 8,805 - 179 18,572 8,984
I Gain on sale of assets 26 (312) 224 - 250 (312)
-Other 3,807 5,186 14 3,807 5,200
Loss on sale of land held
-
for resale - (9,026) 11 - 11 (9,026)
Transfers (1,606) (10,883) 1,606 10,883 -
TOTAL REVENUES 187,180 164,133 6,039 11,946 193,219 176,079
EXPENSES:
I General government 34,619 33,250 - - 34,619 33,250
Public safety 19,057 17,141 19,057 17,141
Public safety-fire protection 17,002 16,610 17,002 16,610
Engineering and public works 34,841 -25,698 - - 34,841 25,698
Community development 15,028 16.285 - - 15,028 16,285
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Community services 7,806 7 470 7,806 7,470
Interest on long-term debt 20,376 17,405 20,376 17,405
Sports Complex - - 1,946 1,909 1,946 1,909
Municipal Utility - - 2,481 703 2,481 703
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TOTAL EXPENSES 148,729 133,859 4,427 2,612 153,156 136,471
INCREASE(DECREASE)
' IN NET ASSETS $ 38,451 $ 30,274 $ 1,612 $ 9,334 $ 40,063 $ 39,608
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Governmental Activities
The following presents the cost of each of the City's seven largest programs — general
government, public safety, public safety — fire protection, engineering and public works,
community development, community services and interest on long-term debt — as well as each
program's net cost (total cost less revenues generated by the activities). The net cost shows the
financial burden that was placed on the City's taxpayers by each of these functions. ,
Governmental Activities
(In Thousands)
Total Cost Net Cost ,I
of Services of Services
2005 2004 2005 2004
General government $ 34,619 $ 33,250 $ (32,313) $ (32,871)
Public safety 19,057 17,141 (16,688) (15,106)
Public safety- fire protection 17,002 16,610 (16,608) (16,216)
Engineering and public works 34,841 25,698 (14,242) 5,716
Community development 15,028 16,285 (11,978) 5,220
Community services 7,806 7,470 (3,978) (4,650)
Interest on long-term debt 20,376 17,405 (20,376) (17,405) '
Total $ 148,729 $ 133,859 $ (116,183) $ (75,312)
Financial Analysis of the Government's Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements.
Governmental Funds. The focus of the City's governmental funds is to provide information on
near-term inflows, outflows and balances of spendable resources. Such information is useful in
assessing the City's financing requirements. In particular, designated and unreserved fund
balance may serve as a useful measure of a government's net resources available for spending
at the end of the fiscal year. '
On.pages 16-19 the governmental funds balance sheet is shown. The combined fund balance of
$435,008,863 decreased from $461,979,659 or 6 percent. This total includes the general fund
balance of $76,960,987, which increased by $7,268,277 from the prior year. The City's general
fund balance has reserves of$15,126,963 of which $8,321,227 is for advances and $4,864,432 is
for encumbrances. Funds that are categorized as reserved are not available as spendable
resources or they are legally segregated for a specific use. The management of the City has
designated $61,834,024 in the general fund indicating the City Council's plans for the future
usage of City resources, such as for general contingencies or for capital replacement.
The balance sheet presents two other major funds, the Redevelopment Agency capital project '
fund and the Redevelopment Agency debt service fund. These funds have a respective
designated and unreserved fund balance of $159,962,199, and $49,412,434 to cover their own
future operations and activities.
Proprietary Funds. The City's proprietary funds provide the same type of information found in
the government-wide financial statements but in greater detail. The City has two proprietary
funds, the Sports Complex fund, which accounts for the activities of the Sports Complex, and the
Municipal Utility fund, which accounts for the City's electric utility operations.
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Net assets for the proprietary funds are $31,127,132 of which $28,184,177 represents the
amount invested in capital asset. Unrestricted net assets amount to $2,942,955, which will be
used to cover future operations and activities.
General Fund Budgetary Highlights
During the year, with the recommendation from the City's staff, the City Council revised the City
budget several times. Adjustments were made periodically as the City's staff requested additional
appropriations to cover the cost of projects that either had change orders for additional work, or
' the estimated cost at the beginning of the project was underestimated. Adjustments were also
made as department heads requested increases or decreases to their budgets to maintain their
current level of services. For example, increased development activity may result in the need to
utilize contract inspector services to handle the additional workload. All amendments that either
' increase or decrease appropriations are approved by the City Council.
For the City's general fund, actual ending revenues of $61,522,143 were $3,759,113 more than
' the final budgeted revenues of $57,763,030. Significant positive variances were in sales tax
revenue and motor vehicle-in-lieu fees (VLF) (primarily due to the receipt of the VLF backfill gap
payment from the State).
The general fund actual ending expenditures of $54,242,606 were $5,932,655 less than the final
budget of $60,185,261. The City's general fund had an actual net increase in fund balance of
$7,269,537 due to the positive revenue variances noted above combined with outstanding
encumbrances of over $4 million at the end of the fiscal year and transfers out to establish a new
fund for AB939 revenues and to replenish Proposition 42 monies taken away by the State for the
past two years.
Capital Asset and Debt Administration
Capital Assets
At the end of the fiscal year, the City had $515,324,672 invested in a broad range of capital
assets (see Table 3). This amount represents a net increase (including additions and deductions)
of $48,086,974. More detailed information on capital assets can be found in the notes to the
financial statements on pages 46-47.
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TABLE 3
CAPITAL ASSETS AT YEAR-END '
(NET OF DEPRECIATION,IN THOUSANDS)
For the year ended June 30,2005 '
Governmental Business-Type ,
Activities Activities Total
2005 2004 2005 2004 2005 2004
Land $ 75,231 $ 76,432 $ 5,451 $ 5,451 $ 80682 $ 81,883 '
Construction in progress 1928 8, 37,456 - 6,736 18,928 44,192
Buildings and improvements 74,441 32,392 21,754 14,364 96,195 46,756
Equipment and vehicles 6,576 7,233 977 514 7,553 7,747 ,
Fumiture and fixtures 761 623 2 2 763 625
Infrastructure 311,203 286,035 - - 311,203 286,035
TOTALS $ 487,140 $ 440,171 $ 28,184 $ 27,067 $ 515,324 $ 467,238 '
Debt '
At year-end, the City's governmental activities had $343,122,796 in bonds (RDA), loans (RDA),
note payable, claims and judgments payable and accrued employee benefits versus
$347,281,095 last year, a decrease of $4,158,299. More detailed information on debt can be '
found in the notes to the financial statements on pages 49-57.
TABLE 4 '
OUTSTANDING DEBT,AT YEAR END
(IN THOUSANDS) ,
-
For the year ended June 30,2005
Governmental Business-Type
Activities Activities Total '
2005 2004 2005 2004 2005 2004
Tax Allocation Bonds $ 317,135 $ 320,180 $ - $ - $ 317,135 $ 210,555
Developer Loans 18,741 20,342 - - 18,741 21,865 '
Note Payable - - - - - 50
Claims and Judgments Payable 483 106 - - 483 220
Accrued Employee Benefits 2,100 1,877 - - 2,100 2,023
Unamortized Bond Premium 4,664 4,776 - - 4,664 - '
TOTALS $ 343,123 $ 347,281 $ - $ - $ 343,123 $ 234,713
Standard & Poor's Corporation and Moody's Investors Service have assigned, respectively, the ,
tax allocation bonds ratings of"AAA" and "Aaa" upon their issuance.
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Economic Factors and Next Year's Budgets
In preparing the budget for fiscal year 2005-06, management looked at the following economic
factors:
• The possible impact to the City of Rancho Cucamonga's revenues of the State of
California's budget deficit
• The strong local economy in the Inland Empire.
' The Operating Budget for fiscal year 2005-06 is a well-balanced budget that reflects the City's
commitment to foster steady, controlled growth and provide the highest level of service to the
community within the City's financial constraints and is consistent with the City Council's goals
' and objectives. At the time of budget preparation for fiscal year 2005-06, the economic outlook
for the City was considered to be very good. The General Fund Budget for fiscal year 2005-06 is
$55,775,250 and includes funding for a full year of operations for the new Senior and Community
' Center at Central Park as well as the Public Safety Substation at the Victoria Gardens Regional
Center (Victoria Gardens). Additionally, funding has been provided for a partial year's operation
of the new Cultural Center at Victoria Gardens which will include the new Victoria Gardens
Library facility. Other major projects included in the overall budget include the completion and
opening of the permanent Base Line Fire Station #173 along with various public works projects.
Questions or requests for information regarding the City of Rancho Cucamonga's fiscal year
2005-06 budget should be sent to the Finance Department at the address below.
' Contacting The City's Financial Management
This financial report is designed to provide our citizens, taxpayers, customers, investors, and
' creditors with a general overview of the City of Rancho Cucamonga's finances and to show the
City's accountability for the money it receives. Questions concerning any of the information
provided in this report or requests for additional financial information should be addressed to the
Finance Department at the City of Rancho Cucamonga, 10500 Civic Center Drive, Rancho
Cucamonga, CA 91730.
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CITY OF RANCHO CUCAMONGA Exhibit A
ISTATEMENT OF NET ASSETS
JUNE 30, 2005
Primary Government
Governmental Business-Type
I Activities Activities Total
Assets:
Cash and investments $ 450,864,473 $ 2,514,041 $ 453,378,514
I Receivables:
Accounts 5,028,971 1,048,053 6,077,024
Taxes 7,262,135 - 7,262,135
Contract and notes 25,211,672 - 25,211,672
I Accrued interest 1,438,534 _ 1,438,534
Deferred loans 326,438 326,438
Grants 2,972,751 2,972,751
I Internal balances 27,242 (27,242)
Prepaid costs 1,666,992 1,666,992
Deferred charges 3,941,494 - 3,941,494
Deposits 450,500 - 450,500
I Land held for resale 2,770,215 2,770,215
Restricted assets:
Cash with fiscal agent 31,108,885 - 31,108,885
I Capital assets not being depreciated 94,158,841 5,451,015 99,609,856
Capital assets, net of depreciation 392,981,654 22,733,162 415,714,816
Total Assets 1,020,210,797 31,719,029 1,051,929,826
ILiabilities:
Accounts payable 34,229,968 608,650 34,838,618
Accrued liabilities 4,759,811 10,011 4,769,822
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Accrued interest 5,227,429 5,227,429
Unearned revenue 235,561 235,561
Deposits payable 56,323 478 56,801
I Due to other governments 327,049 _ 327,049
Accrued claims and judgments 187,806 187,806
Noncurrent liabilities:
Due within one year 7,776,757 _ 7,776,757
IDue in more than one year 335,346,039 335,346,039
Total Liabilities 388,146,743 619,139 388,765,882
INet Assets:
Invested in capital assets net of related debt 173,946,989 28,184,177 202,131,166
Restricted for:
I Community development projects 47,023,243 - 47,023,243
Community services 4,193,492 4,193,492
Public safety 9,155,712 - 9,155,712
I Capital projects 261,318,073 - 261,318,073
Debt service 54,405,899 54,405,899
Unrestricted 82,020,646 2,915,713 84,936,359
ITotal Net Assets $ 632,064,054 $ 31,099,890 $ 663,163,944
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I See Notes to Financial Statements
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CITY OF RANCHO CUCAMONGA
STATEMENT OF ACTIVITIES I
YEAR ENDED JUNE 30, 2005
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Program Revenues
Operating Capital '
Charges for Contributions Contributions
Functions/Programs Expenses Services and Grants and Grants
Primary Government: '
Governmental Activities:
General government $ 34,618,681 $ 867,945 $ 1,437,365 $ -
Public safety 19,057,230 1,136,856 1,078,348 154,192
Public safety- fire protection 17,001,682 377,478 16,237 - '
Engineering and public works 34,841,336 8,011,741 5,147,290 7,440,428
Community development 15,027,950 2,119,111 658,716 271,892
Community services 7,806,258 2,509,256 870,833 447,755
Interest on long-term debt 20,375,890 - - - '
Total Governmental Activities 148,729,027 15,022,387 9,208,789 8,314,267
Business-Type Activities: '
Sports complex 1,946,407 497,435 - -
Municipal utility 2,481,249 3,680,722 - - '
Total Business-Type Activities 4,427,656 4,178,157 - -
Total Primary Government $ 153,156,683 $ 19,200,544 $ 9,208,789 $ 8,314,267 ,
General Revenues:
Taxes: '
Property taxes, levied for general purpose
Admission taxes
Transient occupancy taxes
Sales taxes '
Franchise taxes
Business licenses and permits
Intergovernmental, unrestricted
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Motor vehicle in lieu
Use of money and property
Gain on sale of assets
Other '
Transfers
Total General Revenues and Transfers '
•
Change in Net Assets
Net Assets at Beginning of Year
I
Restatement of Net Assets
Net Assets at End of Year '
I
See Notes to Financial Statements
14 I
I
IExhibit B
Net (Expenses) Revenues and Changes in Net Assets
I Primary Government
Governmental Business-Type
Activities Activities Total
I
$ (32,313,371) $ - $ (32,313,371)
I (16,687,834) _ (16,687,834)
(16,607,967) (16,607,967)
(14,241,877) (14,241,877)
(11,978,231) - (11,978,231)
I (3,978,414)
- (3,978,414)
(20,375,890) (20,375,890)
(116,183,584) - (116,183,584)
- (1,448,972) (1,448,972)
I1,199,473 1,199,473
- (249,499) (249,499)
I (116,183,584) (249,499) (116,433,083)
87,090,523 - 87,090,523
19,742 19,742
I 191,207 191,207
21,631,153 21,631,153
6,289,730 - 6,289,730
I4,835,514 - 4,835,514
13,797,086 - 13,797,086
18,572,290 223,885 18,796,175
I 26,440 - 26,440
3,807,373 11,487 3,818,860
(1,606,050) 1,606,050 -
I154,635,266 1,861,164 156,496,430
I38,451,682 1,611,665 40,063,347
600,504,867 29,346,421 629,851,288
I (6,892,495) 141,804 (6,750,691)
$ 632,064,054 $ 31,099,890 $ 663,163,944
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I 15
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CITY OF RANCHO CUCAMONGA
BALANCE SHEET I
GOVERNMENTAL FUNDS
JUNE 30, 2005 '
Capital Projects Debt Service
Fund Fund ,
Redevelopment Redevelopment
General Agency Agency
Assets:
Pooled cash and investments $ 59,233,700 $ 234,956,433 $ 45,921,962 '
Receivables:
Accounts 3,288,436 - -
Taxes 4,399,383 467,344 1,805,101 '
Contract and notes - 25,211,672 -
Interest 180,913 943,983 20,779
Deferred loans - - -
Grants 103,146 - - '
Prepaid costs 1,603,161 43,296 -
Deposits 20,000 430,500 -
Due from other funds 10,267,998 567,914 - '
Advances to other funds 39,026,113 10,183,888 -
Land held for resale - 2,770,215 -
Restricted assets:
Cash and investments with fiscal agents - 12,967,231 7,538,206 '
Total Assets $ 118,122,850 $ 288,542,476 $ 55,286,048
Liabilities and Fund Balances: '
Liabilities:
Accounts payable $ 2,650,116 $ 23,112,299 $ 3,617,391 '
Accrued liabilities 3,048,094 12,964
-
Due to other funds 2,365,250 - 588,000
Deferred revenues 32,867,638 - -
Unearned revenue - - - '
Advances from other funds - 38,726,113 -
Accrued claims and judgments 187,806 - -
Deposits payable 42,959 - -
Due to other governments - - 611 '
Total Liabilities 41,161,863 61,851,376 4,206,002
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I
See Notes to Financial Statements ,
16
Exhibit C
Page 2 of 4
Other Total
Governmental Governmental
Funds Funds
$ 91,132,182 $ 431,244,277
1,740,535 5,028,971
' 590,307 7,262,135
25,211,672
242,462 1,388,137
326,438 326,438
' 2,869,605
20,535 2,972,751
1,666,992
450,500
2,123,840 12,959,752
49,210,001
2,770,215
' 10,603,448 31,108,885
$ 109,649,352 $ 571,600,726
' $ 4,693,266 $ 34,073,072
1,698,753 4,759,811
10,247,912 13,201,162
1,673,440 34,541,078
' 235,561 235,561
10,483,888 49,210,001
187,806
13,364 56,323
326,438 327,049
29,372,622 136,591,863
1
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1 17
I
CITY OF RANCHO CUCAMONGA '
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2005 '
Capital Projects Debt Service
Fund Fund '
Redevelopment Redevelopment
General Agency Agency
Fund Balances:
Reserved: '
Reserved for encumbrances $ 4,864,432 $ 21,589,330 $ 1,667,612
Reserved for deposits 20,000 430,500 -
Reserved for long-term loans receivable - 25,211,672 - ,
Reserved for prepaid PERS rate adjustment - - -
Reserved for capital projects - - -
Reserved for prepaid costs 1,603,161 43,296 -
Reserved for land held for resale - 2,770,215 - '
Reserved for land acquisition - - -
Reserved for radio system acquisition 318,143 - -
Reserved for vehicle and equipment replacement - - - '
Reserved for advances to other funds 8,321,227 10,183,888
-
Reserved for Southern California Housing Pledge - 6,500,000 -
Unreserved:
Unreserved, reported in nonmajor: ,
Special revenue funds - - -
Capital projects funds - - -
Designated for self-insurance 7,346,593 - - '
Designated for long-term employee leave pay outs 2,305,766 - -
Designated for booking fees 1,105,400 - -
Designated for City facilities' capital repairs 14,690,624 - -
Designated for changes in economic circumstances 10,883,530 - - '
Designated for law enforcement 3,764,969 2,276,897 -
Designated for contract development services 1,434,571 - -
Designated for sphere of Influence issues 350,000 - - t
Designated for multi-species habitat plan 200,000 - -
Designated for equipment and vehicles . - - 1,088,321
Designated for guaranteed investment contract 15,600,000 - -
Designated for information technology 149,047 - - '
Designated for construction and demolition waste program 47,694 - -
Designated for VLF backfill gap repayment 1,167,058 - -
Designated for working capital 2,788,772 - -
Designated for continuing projects - 157,685,302 - '
Designated for debt service - - 48,324,113
Total Fund Balances 76,960,987 226,691,100 51,080,046 '
Total Liabilities and Fund Balances $ 118,122,850 $ 288,542,476 $ 55,286,048
I
I
I
See Notes to Financial Statements '
18
' Exhibit C
Page 4 of 4
Other Total
Governmental Governmental
Funds Funds
$ 22,482,322 $ 50,603,696
450,500
' - 25,211,672
150,000 150,000
29,126,384 29,126,384
20,535 1,666,992
I -
995,920 2,770,215
995,920
2,780 320,923
3,493,634 3,493,634
18,505,115
6,500,000
' 39,666,462 39,666,462
(15,661,307) (15,661,307)
' - 7,346,593
2,305,766
1,105,400
14,690,624
' - 10,883,530
6,041,866
- 1,434,571
350,000
200,000
1,088,321
- 15,600,000
' 149,047
47,694
1,167,058
1 - 2,788,772
157,685,302
48,324,113
80,276,730 435,008,863
$ 109,649,352 $ 571,600,726
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1
1 CITY OF RANCHO CUCAMONGA Exhibit D
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET ASSETS
1 JUNE 30, 2005
Fund balances of governmental funds $ 435,008,863
1 Amounts reported for governmental activities in the statement of net assets are
different because:
Capital assets net of depreciation have not been included as financial resources
in governmental fund activity. 485,542,835
Long-term debts and the long-term portion of compensated absences have not
1 been included in the governmental fund activity:
Long-term debt (337,081,258)
Compensated absences (2,100,044)
Accrued interest payable for the current portion of interest due on tax allocation
1 bonds and loans payable has not been reported in the governmental funds. (5,227,429)
Some of the City's revenue will be collected after year-end, but are not available
soon enough to pay for the current period's expenditure and, therefore, are
reported as deferred revenues in the governmental funds. 3,836,192
Interest earned on advance to the Redevelopment Agency has been deferred
in the governmental funds. 30,704,886
Internal service funds are used by management to charge the costs of certain
' activities, such as equipment management, to individual funds. The assets and
liabilities of the internal service funds must be added to the statement of net
assets. 21,380,009
1 Net assets of governmental activities $ 632,064,054
1
1
1
1
1
1 See Notes to Financial Statements
21
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES, ,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS '
YEAR ENDED JUNE 30, 2005
Capital Projects Debt Service
Fund Fund
1
Redevelopment Redevelopment
General Agency Agency
Revenues:
Taxes $ 31,194,026 $ 11,191,102 $ 44,764,407
Licenses and permits 4,830,259 - -
Intergovernmental 13,616,947 - - '
Charges for services 4,710,730 - -
Use of money and property 2,416,308 8,343,620 515,280
Fines and forfeitures 937,702 - - '
Contributions 2,500 - -
Miscellaneous 3,477,078 1,014,822 -
Developer participation - - -
Total Revenues 61,185,550 20,549,544 45,279,687 t
Expenditures:
Current: '
General government 13,805,715 5,781,521 10,629,759
Public safety 16,929,878 1,183,833 -
Public safety-fire protection - - - '
Engineering and public works 8,815,452 - -
Community development 5,546,758 - -
Community services 2,456,058 - -
Capital outlay 1,141,534 45,457,146 3,663,431
Debt service:
Principal retirement - 1,329,736 3,316,852
Interest and fiscal charges - 7,368,189 12,701,721 '
Total Expenditures 48,695,395 61,120,425 30,311,763
Excess (Deficiency)of Revenues '
Over(Under) Expenditures 12,490,155 (40,570,881) 14,967,924
Other Financing Sources (Uses):
Transfers in 336,593 4,035,810 -
Transfers out (5,557,211) (2,146,593) (5,149,130)
I
Total Other Financing Sources (Uses) (5,220,618) 1,889,217 (5,149,130)
Net Change in Fund Balances $ 7,269,537 $ (38,681,664) $ 9,818,794
1
Fund Balances:
Beginning of Fiscal Year, as originally reported $ 69,692,710 $ 264,719,156 $ 41,261,252 ,
Restatements (1,260) 653,608 -
Beginning of Fiscal Year, as restated 69,691,450 265,372,764 41,261,252
Net Change in Fund Balances 7,269,537 (38,681,664) 9,818,794 1
End of Fiscal Year $ 76,960,987 $ 226,691,100 $ 51,080,046
I
See Notes to Financial Statements
22
I
Exhibit E
I
I
IOther Total
Governmental Governmental
Funds Funds
I $ 26,793,395 $ 113,942,930
5,255 4,835,514
U 10,264,654 23,881,601
3,103,801 7,814,531
2,685,909 13,961,117
I 151,641 1,089,343
154,776 157,276
1,840,894 6,332,794
10,497,490 10,497,490
I55,497,815 182,512,596
' 3,035,224 33,252,219
605,065 18,718,776
I 16,548,920 16,548,920
4,744,961 13,560,413
8,956,493 14,503,251
4,602,994 7,059,052
I29,298,820 79,560,931
- 4,646,588
' - 20,069,910
67,792,477 207,920,060
I (12,294,662) (25,407,464)
I 7,285,721 11,658,124
(411,240) (13,264,174)
6,874,481 (1,606,050)
I $ (5,420,181) $ (27,013,514)
I $ 86,306,541 $ 461,979,659
(609,630) 42,718
85,696,911 462,022,377
I (5,420,181) (27,013,514)
$ 80,276,730 $ 435,008,863
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24 1
' CITY OF RANCHO CUCAMONGA Exhibit F
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
' AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2005
Net change in fund balances -total governmental funds $ (27,013,514)
Amounts reported for governmental activities in the statement of activities differ from the
amounts reported in the statement of activities because:
Governmental funds report capital outlays as expenditures. However, in the statement
of activities, the costs of those assets are allocated over their estimated useful lives
as depreciation expense. This is the amount by which capital outlays exceeded
depreciation in the current period. 54,292,176
Repayment of long-term debt principal consumes current financial resources of
' governmental funds while reducing the long-term liability in the statement of net assets. 4,269,019
Debt issuance costs are expenditures in the governmental funds, but these costs are
capitalized on the statement of net assets. (33,806)
Accrued interest for tax allocation bonds and other long-term liabilities. This is the
' net change in accrued interest for the current period. (272,174)
Compensated absences expenses reported in the statement of activities do not
require the use of current financial resources and, therefore, are not reported as
expenditures in governmental funds. (222,896)
The accrued interest on interfund loans between the City and Redevelopment
I Agency were recorded as deferred revenue in the governmental funds. They
are included as interest revenue in the governmental fund activity. 4,149,226
' Certain revenues were measurable but not available and, therefore, could not be
reported as revenue on the modified accrual basis, but are considered revenues
for the statement of activities. 3,345,897
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management and self-insurance, to individual funds.
The net revenues (expenses)of the internal service funds are reported with
governmental activities. (62,246)
Change in net assets of governmental activities $ 38,451,682
See Notes to Financial Statements
25
I
CITY OF RANCHO CUCAMONGA Exhibit G
Page 1 of 2 '
BUDGETARY COMPARISON STATEMENT
GENERAL FUND
YEAR ENDED JUNE 30, 2005 '
Variance with
Final Budget
Budget Amounts Actual Positive '
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 as restated $ 69,691,450 $ 69,691,450 $ 69,691,450 $ -
Resources (Inflows): '
Taxes 26,705,440 30,080,290 31,194,026 1,113,736
Licenses and permits 4,288,780 4,708,090 4,830,259 122,169
Intergovernmental 8,672,560 11,745,550 13,616,947 1,871,397
Charges for services 4,334,850 4,569,700 4,710,730 141,030 ,
Use of money and property 2,165,440 2,189,650 2,416,308 226,658
Fines and forfeitures 839,410 887,090 937,702 50,612
Contributions 15,000 15,000 2,500 (12,500) '
Miscellaneous 2,734,470 3,491,420 3,477,078 (14,342)
Transfers from other funds 75,000 76,240 336,593 260,353
Amounts Available for Appropriation 119,522,400 127,454,480 131,213,593 3,759,113 ,
Charges to Appropriation (Outflow):
General government:
City council 89,390 95,850 94,347 1,503 II City manager 829,000 857,320 825,782 31,538
City clerk 414,560 461,300 446,643 14,657
Personnel overhead 256,500 722,090 708,320 13,770
General overhead 2,999,610 4,481,050 4,080,601 400,449 '
Treasurer 3,680 3,690 3,035 655
Administrative services 2,396,220 3,073,360 2,430,932 642,428
Finance 638,790 660,190 642,533 17,657 '
Business licenses 219,800 228,180 220,256 7,924
Personnel 310,340 376,800 372,705 4,095
Purchasing 370,600 369,010 361,290 7,720 111 Risk management 169,830 162,940 159,557 3,383
City facilities • 4,013,480 4,161,230 3,459,714 701,516
Total General Government 12,711,800 15,653,010 13,805,715 1,847,295 '
Public safety:
Sheriff contract services 17,546,030 16,781,680 16,494,560 287,120
Emergency preparedness 43,340 29,860 6,348 23,512
Animal control 435,700 463,240 428,970 34,270 '
Total Public Safety 18,025,070 17,274,780 16,929,878 344,902
Engineering and public works:
Engineering administration 398,760 421,190 461,312 (40,122)
Development management 1,790,840 2,350,040 1,778,658 571,382
Traffic management 233,000 252,370 245,745 6,625
Project management 466,940 524,560 476,852 47,708 '
Construction management - - 1,011 (1,011)
Waste management 1,167,250 1,229,240 1,173,529 55,711
Street and park maintenance 3,585,600 4,423,200 3,716,243 706,957 '
Vehicle maintenance 898,330 1,009,400 962,102 47,298
Total Engineering and Public Works 8,540,720 10,210,000 8,815,452 1,394,548
1 I
See Notes to Financial Statements '
26
I
CITY OF RANCHO CUCAMONGA Exhibit G
IPage 2 of 2
BUDGETARY COMPARISON STATEMENT
GENERAL FUND
IYEAR ENDED JUNE 30, 2005
Variance with
Final Budget
I Budget Amounts Actual Positive
Original Final Amounts (Negative)
Community development:
I Planning commission $ 8,840 $ 8,920 $ 8,826 $ 94
Administration 334,600 807,560 215,395 592,165
Planning 1,988,700 2,032,870 1,568,152 464,718
I Building and safety 3,876,990 4,038,630 3,754,385 284,245
Total Community Development 6,209,130 6,887,980 5,546,758 1,341,222
Community services:
I Community services 2,642,680 2,633,400 2,455,028 178,372
Park and recreation commission 1,530 1,530 1,030 500
Total Community Services 2,644,210 2,634,930 2,456,058 178,872
ICapital outlay 416,350 3,596,700 1,141,534 2,455,166
Transfers to other funds 2,308,810 3,927,861 5,557,211 (1,629,350)
ITotal Charges to Appropriations 50,856,090 60,185,261 54,252,606 5,932,655
Budgetary Fund Balance, June 30 $ 68,666,310 $ 67,269,219 $ 76,960,987 $ 9,691,768
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I See Notes to Financial Statements
27
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CITY OF RANCHO CUCAMONGA Exhibit H
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
JUNE 30, 2005 '
Business-Type Activities Governmental '
Enterprise Funds Activities
Sports Municipal Internal
Complex Utility Totals Service Funds
Assets: '
Current:
Pooled cash and investments $ 81,861 $ 2,432,180 $ 2,514,041 $ 19,620,196
Receivables: ,
Accounts 28,529 1,019,524 1,048,053 -
Interest - - - 50,398
Due from other funds - - - 241,410
Total Current Assets 110,390 3,451,704 3,562,094 19,912,004 '
Noncurrent:
Capital assets -net of accumulated depreciation 18,976,898 9,207,279 28,184,177 1,597,660
I
Total Noncurrent Assets 18,976,898 9,207,279 28,184,177 1,597,660
Total Assets $ 19,087,288 $ 12,658,983 $ 31,746,271 $ 21,509,664
1
Liabilities and Net Assets: '
Liabilities:
Current:
Accounts payable $ 54,135 $ 554,515 $ 608,650 $ 156,896
Accrued liabilities 7,635 2,376 10,011 -
Deposits - 478 478 -
Total Current Liabilities - 61,770 557,369 619,139 156,896 ,
Total Liabilities 61,770 557,369 619,139 156,896
Net Assets: ,
Invested in capital assets, net of related debt 18,976,898 9,207,279 28,184,177 1,597,660
Unrestricted 48,620 2,894,335 2,942,955 19,755,108
Total Net Assets 19,025,518 12,101,614 31,127,132 21,352,768 I
Total Liabilities and Net Assets $ 19,087,288 $ 12,658,983 $ 31,746,271 $ 21,509,664 '
Reconciliation of Net Assets to the Statement of Net Assets:
Net assets per Statement of Net Assets- Proprietary Funds $ 31,127,132 '
Prior years' accumulated adjustment to reflect the consolidation of
internal service funds activates related to enterprise funds (27,242)
Net Assets: Business-Type Activities $ 31,099,890
1
I
See Notes to Financial Statements '
28
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CITY OF RANCHO CUCAMONGA Exhibit I
ISTATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2005
I Business-Type Activities Governmental
Enterprise Funds Activities
Sports Municipal Internal
Complex Utility Totals Service Funds
I
Operating Revenues:
Sales and service charges $ 497,435 $ 3,680,722 $ 4,178,157 $ 248,990
I Rents 177,049 - 177,049
Miscellaneous 11,487 11,487
Total Operating Revenues 685,971 3,680,722 4,366,693 248,990
IOperating Expenses:
Salaries and benefits 601,315 174,410 775,725 -
Maintenance and operations 464,139 1,180,279 1,644,418 193,285
I Contractual services 246,362 910,862 1,157,224
Depreciation 634,591 215,698 850,289 720,488
Total Operating Expenses 1,946,407 2,481,249 4,427,656 913,773
IOperating Income (Loss) (1,260,436) 1,199,473 (60,963) (664,783)
I Nonoperating Revenues (Expenses):
Taxes 19,742 19,742 -
Interest revenue 24,990 21,846 46,836 602,537
I Total Nonoperating
Revenues (Expenses) 44,732 21,846 66,578 602,537
Income (Loss) Before Transfers (1,215,704) 1,221,319 5,615 (62,246)
ITransfers in 527,800 1,153,250 1,681,050 -
Transfers out - (75,000) (75,000) -
IChanges in Net Assets $ (687,904) $ 2,299,569 $ 1,611,665 $ (62,246)
Net Assets:
I Beginning of Fiscal Year, as originally reported $ 19,571,618 $ 9,802,045 $ 29,373,663 $ 21,384,365
Restatements 141,804 141,804 30,649
Beginning of Fiscal Year, as restated 19,713,422 9,802,045 29,515,467 21,415,014
I Changes in Net Assets (687,904) 2,299,569 1,611,665 (62,246)
End of Fiscal Year $ 19,025,518 $ 12,101,614 $ 31,127,132 $ 21,352,768
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I
I
I See Notes to Financial Statements
29
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CITY OF RANCHO CUCAMONGA Exhibit J
STATEMENT OF CASH FLOWS '
PROPRIETARY FUNDS
YEAR ENDED JUNE 30,2005
Business-Type Activities Governmental '
Enterprise Funds Activities
Sports Municipal Internal
Complex Utility Totals Service Funds '
Cash Flows from Operating Activities:
Cash received from customers and users $ 680,153 S 2,670,979 $ 3,351,132 $ 248,990
Cash payments to supplies for good and services (734,989) (2,816,234) (3,551,223) (131,791)
Cash payments to employees for services (610,645) (176,371) (787,016) - '
Net Cash Provided (Used) by
Operating Activities (665,481) (321,626) (987,107) 117,199
Cash Flows from Non-Capital Financing Activities: '
Financing Activities:
Cash transfer from other funds 527,800 1,153,250 1,681,050 -
Cash transfer to other funds - (75,000) (75,000) - '
Due from other funds 169,856 - 169,856
Due to other funds - (903,240) (903,240) 59,520
Taxes 24,696 - 24,696 -
Net Cash Provided (Used) by ,
Non-Capital Financing Activities 722,352 175,010 897,362 59,520
Cash Flows from Capital and Related
Financing Activities:
Purchases of capital assets - (1,825,863) (1,825,863) (333,121)
Net Cash Provided (Used) by Capital
and Related Financing Activities - (1,825,863) (1,825,863) (333,121)
Cash Flows from Investing Activities: '
Interest received 24,990 21,846 46,836 584,670
• Net Cash Provided (Used)by Investing
Activities 24,990 21,846 46,836 584,670 '
Net Increase(Decrease)in Cash
and Cash equivalents 81,861 (1,950,633) (1,868,772) 428,268
Cash and Cash Equivalents at '
Beginning of Year _ - 4,382,813 4,382,813 19,191,928
Cash and Cash Equivalents at
End of Year $ 81,861 $ 2,432,180 $ 2,514,041 $ 19,620,196 '
Reconciliation of Operating Income (Loss)to Net
Cash Provided(Used) by Operating Activities:
Operating income(loss) $ (1,260,436) $ 1,199,473 $ (60,963) $ (664,783)
Adjustments to reconcile operating income(loss)to
net cash provided (used)by operating activities:
Depreciation 634,591 215,698 850,289 720,488
(Increase)decrease in accounts receivable (5,818) (1,009,743) (1,015,561) - '
Increase(decrease) in accounts payable (24,488) (725,332) (749,820) 61,494
Increase(decrease)in accrued liabilities (9,330) (1,961) (11,291) -
Increase(decrease)in deposits - 239 239 -
Total Adjustments 594,955 (1,521,099) (926,144) 781,982 '
Net Cash Provided(Used) by
Operating Activities $ (665,481) $ (321,626) $ (987,107) $ 117,199
Schedule of Noncash Transactions: ,
There were no non-cash transactions during the fiscal year.
I
See Notes to Financial Statements '
30
1
' CITY OF RANCHO CUCAMONGA Exhibit K
STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
JUNE 30, 2005
' Assets:
Pooled cash and investments $ 28,427,169
Receivables:
' Accounts 8,100
Taxes 78,756
Interest 29,043
Restricted assets:
Cash and investments with fiscal agent 5,802,148
Total Assets $ 34,345,216
Liabilities:
Accounts payable $ 130,543
' Accrued liabilities 8,395
Deposits 15,875,234
Payable to trustee 18,331,044
Total Liabilities $ 34,345,216
' See Notes to Financial Statements
31
1
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2005
I. SIGNIFICANT ACCOUNTING POLICIES '
Note 1: Organization and Summary of Significant Accounting Policies
a. Description of Entity ,
The City of Rancho Cucamonga was incorporated on November 30, 1977 under the laws of
the State of California and enjoys all the rights and privileges applicable to a General Law
City. It is governed by an elected five-member board. As required by accounting principles
generally accepted in the United States of America, these financial statements present the
City of Rancho Cucamonga (the City)and its component units, entities for which the City is
considered financially accountable.
The inclusion of an organization within the scope of the reporting entity of the City of Rancho
Cucamonga is based on the provision of GASB Statement No. 14. The blended component
units discussed below, although legally separate entities, are in substance part of the
government operation and so data from these component units has been combined herein.
The following criteria were used in the determination of the blended component units:
1. The members of the City Council also act as the governing body of the Rancho
Cucamonga Redevelopment Agency, the Rancho Cucamonga Public Improvement
Corporation, the Rancho Cucamonga Fire Protection District, the Rancho Cucamonga
Library and the Rancho Cucamonga Public Financing Authority.
2. The Agency, the Improvement Corporation, the Fire Protection District, the Library and
the Public Financing Authority are managed by employees of the City. A portion of the
City's personnel costs is 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.
I
32 1
City of Rancho Cucamonga
' Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
The Rancho Cucamonga Fire Protection ,District (formerly, Foothill Fire Protection
District)was a special district formed by the County of San Bernardino for the purpose of
fire suppression within its boundaries. Effective July 1, 1989, operations of this district
' were taken over by the City of Rancho Cucamonga. The district still operates as a
separate special district; however, now it is under the control of the City of Rancho
Cucamonga instead of the County of San Bernardino. Separate financial statements are
available for the District.
' The Rancho Cucamonga Library was part of the San Bernardino County Library System
in which the City of Rancho Cucamonga participated. Effective July 1, 1994 and
pursuant to California Code Section 19104, the City withdrew from the County Library
' System.As of this date, the library operates as a separate entity under the control of the
City of Rancho Cucamonga. Separate financial statements are not available for the
Library.
The Rancho Cucamonga Public Financing Authority was established on April 21, 1999
pursuant to Article I (commencing with Section 6500)of Chapter 5 of Division 7 of Title I
of the California Government Code. Its purpose is to facilitate the financing and the
' refinancing of construction, expansion,upgrading and improvement of the public capital
facilities necessary to support the rehabilitation and construction of residential and
economic development within the City. Separate financial statements are not available
' for the Public Financing Authority.
b. Government-Wide and Fund Financial Statements
' The government-wide financial statements (i.e., the statement of net assets and the
statement of activities) report information on all of the nonfiduciary activities of the primary
government and its component units. For the most part, the effect of interfund activity has
' been removed from these statements.Governmental activities,which normally are supported
by taxes and intergovernmental revenues, are reported separately from business-type
activities, which rely to a significant extent on fees and charges for support.
I The statement of activities demonstrates the degree to which the direct expenses of a given
function or segment is offset by program revenues. Direct expenses are those that are
clearly identifiable with a specific function or segment.Program revenues include: 1)charges
' to customers or applicants who purchase, use or directly benefit from goods, services or
privileges provided by a given function or segment, and 2)grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or
segment. Taxes and other items not properly included among program revenues are
' reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and
' fiduciary funds, even though the latter are excluded from the government-wide financial
statements. Major individual governmental funds and major individual enterprise funds are
reported as separate columns in the fund financial statements.
c. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources
' measurement focus and the accrual basis of accounting, as are the proprietary fund and
fiduciary fund financial statements. Revenues are recorded when earned and expenses are
recorded when a liability is incurred,regardless of the timing of related cash flows. Property
taxes are recognized as revenues in the year for which they are levied. Grants and similar
items are recognized as revenue as soon as all eligibility requirements imposed by the
provider have been met.
33
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued) '
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized
as soon as they are both measurable and available. Revenues are considered to be
available when they are collectible within the current period or soon enough thereafter to pay
liabilities of the current period. For this purpose, the government considers revenues to be
available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred,as under accrual accounting.
However, debt service expenditures, as well as expenditures related to compensated
absences and claims and judgments, are recorded only when payment is due.
Property taxes, franchise taxes, licenses and interest associated with the current fiscal
period are all considered to be susceptible to accrual and so have been recognized as
revenues of the current fiscal period.Only the portion of special assessments receivable due
within the current fiscal period is considered to be susceptible to accrual as revenue of the
current period.All other revenue items are considered to be measurable and available only
when the government receives cash.
The City reports the following major governmental funds:
The General Fund is the general operating fund of the City.All general tax receipts and
fee revenue not allocated by law,Council policy or contractual agreement to other funds
are accounted for in the General Fund. General Fund expenditures include operations
traditionally associated with activities,which are not required to be accounted for,or paid
by another fund.
The Rancho Cucamonga Redevelopment Agency Capital Project Fund accounts for the
acquisition and construction of major facilities within the Rancho Cucamonga
Redevelopment Project Area.
The Rancho Cucamonga Redevelopment Agency Debt Service Fund accounts for the
accumulation of resources for the payment of interest and principal on long-term debt of
the Agency.
The City reports the following major proprietary fund: '
The Sports Complex Fund accounts for personnel and operating costs directly
associated with the operation of the baseball facility, which is the home of the Rancho
Cucamonga Quakes.
The Municipal Utility Fund accounts for the costs of labor and materials used in the
operation, maintenance, construction and consumption of electric services throughout
the city.
Additionally, the City reports the following fund types:
Internal Service Funds account for the financial transactions related to repair,
replacement and maintenance of City-owned vehicles and City's general information
systems and telecommunications hardware and software.
Agency Funds account for assets held by the City in a purely custodial capacity.Agency
Funds involve only the receipt, temporary investment and remittance of fiduciary
resources to individuals,private organizations or other governments and/or other funds.
1
34
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Private-sector standards of accounting and financial reporting issued prior to December
1989, generally are followed in both the government-wide and proprietary fund financial
statements to the extent that those standards do not conflict with or contradict guidance of
the Governmental Accounting Standards Board. Governments also have the option of
' following subsequent private-sector guidance for their business-type activities and enterprise
funds,subject to this same limitation. The government has elected not to follow subsequent
private-sector guidance.
' As a general rule, the effect of interfund activity has been eliminated from the government-
wide financial statements. Exceptions to this general rule are charges between the
government's proprietary funds functions and various other functions of the government.
' Elimination of these charges would distort the direct costs and program revenues reported
for the various functions concerned.
' Amounts reported as program revenues include: 1)charges to customers or applicants for
goods, services or privileges provided, 2)operating grants and contributions, and 3)capital
grants and contributions, including special assessments. Internally dedicated resources are
reported as general revenues rather than as program revenues.Likewise,general revenues
' include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating items.
' Operating revenues and expenses generally result from providing services and producing
and delivering goods in connection with a proprietary fund's principal ongoing operations.
The principal operating revenues of the Enterprise Funds and of the Internal Service Funds
are charges to customers for sales and services. Operating expenses for Enterprises Funds
and Internal Service Funds include the cost of sales and services, administrative expenses
and depreciation on capital assets.All revenues and expenses not meeting this definition are
reported as non-operating revenues and expenses.
' When both restricted and unrestricted resources are available for use, it is the government's
policy to use restricted resources first, and then unrestricted resources as they are needed.
' d. Assets, Liabilities and Net Assets or Equity
Cash and Investments
All cash and investments, except those that are held by fiscal agents, are held in a City
pool.These pooled funds are available upon demand and therefore are considered cash
and cash equivalents for purposes of the statement of cash flows. Investments held by
' fiscal agents with an original maturity of three months or less are also considered cash
equivalents and are shown as restricted assets for financial statement presentation
purposes.
' Investments for the City, as well as for its component units, are reported at fair value.
The City's policy is generally to hold investments until maturity or until market values
equal or exceed cost.
1
' 35
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued) ,
Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements
outstanding at the end of the fiscal year are referred to as either "due to/from other
funds"(i.e.,the current portion of interfund loans)or"advances to/from other funds"(i.e.,
the non-current portion of interfund loans).All other outstanding balances between funds
are reported as "due to/from other funds". Any residual balances outstanding between
the governmental activities and business-type activities are reported in the government-
wide financial statements as"internal balances".Advances between funds, as reported
in the fund financial statements, are offset by a fund balance reserve account in
applicable governmental funds to indicate that they are not available for appropriation
and are not expendable available financial resources.
All trade and property tax receivables are shown net of allowance for uncollectibles.
Prepaid Costs
1
Certain payments to vendors reflect costs applicable to future accounting periods and
are recorded as prepaid items in both government-wide and fund financial statements.
The fund balances in the governmental fund types have been reserved for amounts
equal to the prepaid items in the fund-level statements, since these amounts are not
available for appropriation.
Land Held for Resale
Land purchased for resale is capitalized as inventory at acquisition costs as the City
expects to sell this land with no decline in value.The fund balances in the governmental
fund types have been reserved for amounts equal to the Land Held for Resale in the
fund-level statements, since these amounts are not available for appropriation.
Restricted Assets
Certain proceeds of debt issues, as well as certain resources set aside for their
repayment,are classified as restricted assets on the balance sheet because their use is
limited by applicable bond covenants.
Capital Assets '
Capital assets,which include property,plant, equipment and infrastructure assets(e.g.,
roads,bridges,sidewalks and similar items),are reported in the applicable governmental
or business-type activities columns in the government-wide financial statements. The
City defines capital assets as assets with an initial, individual cost of more than $1,000
(amount not rounded) and an estimated useful life in excess of one year. Such assets
are recorded at historical cost when purchased or constructed. Donated capital assets
are recorded at estimated fair market value at the date of donation. In accordance with
GASB Statement No. 34, the City has reported its general infrastructure assets.
36 '
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
' The costs of normal maintenance and repairs that do not add to the value of the assets
or materially extend assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are
' constructed. Interest incurred during the construction phase of capital assets of
business-type activities is included as part of the capitalized value of the assets
constructed.
' Property, plant, equipment, and infrastructure of the primary government, as well as its
component units, are depreciated using the straight-line method over the following
estimated useful lives:
Assets Years
' Building improvements 6 - 75
Improvements other than buildings 20
Computer equipment 3 - 15
Automotive equipment 5
' Furniture, fixture and other equipment 5 - 15
Infrastructure 10 - 75
Compensated Absences
The City's policy permits employees to accumulate earned but unused vacation and sick
pay benefits. The total amount of liability for unused vacation and sick pay benefits is
' accrued when incurred in the government-wide financial statements.The City utilizes the
General Fund and the Special Revenue - Fire District Fund in the governmental fund
financial statements to account for the short-term portion of its liability. The short-term
' portion is the unused reimbursable leave still outstanding following an employee's
resignation or retirement.
Vacation pay is payable to employees at the time a vacation is taken or upon termination
' of employment. Normally,an employee cannot accrue more than one and one-half times
his regular annual entitlement.
•
Sick leave is payable when an employee is unable to work because of illness. For City
' employees,those who terminate their employment after five years of continuous service
and have at least 50% of five years sick leave accrued on the books upon termination
may be paid for 120 hours of the accrued leave. For Fire District employees,sick leave
' may be accumulated indefinitely or an employee with ten or more years of service is
eligible to convert unused sick leave to vacation in accordance with the following and
with any remainder of hours to still remain unused sick time:
I
1
t
37
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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 90 - 120 hours one-half
40-hour 60 - 90 hours one-fourth
Upon service retirement of a public safety employee,the option exists to sell back up to
one-half of total accumulated sick time or have the time credited toward service in
accordance with the Public Retirement Law. All unused sick leave is forfeited upon
termination, other than for normal retirement.
Long-Term Obligations
In the government-wide financial statements and proprietary fund types in the fund
financial statements, long-term debt and other long-term obligations are reported as
liabilities in the applicable governmental activities, business-type activities or proprietary
fund type statement of net assets. Bond premiums and discounts, as well as issuance
costs, are deferred and amortized over the life of the bonds using the effective interest
method. Bonds payable are reported net of the applicable bond premium or discount.
Bond issuance cost are reported as deferred charges and amortized over the term of the
related debt.
In the fund financial statements,governmental fund types recognize bond premiums and
discounts, as well as bond issuance costs,during the current period.The face amount of
debt issued is reported as other financing sources. Premiums received on debt
issuances are reported as other financing sources while discounts on debt issuances are
reported as other financing uses. Issuance costs,whether or not withheld from the actual
debt proceeds received, are reported as debt service expenditures.
Fund Equity .
In the fund financial statements,governmental funds report reservations of fund balance
for amounts that are not available for appropriation or are legally restricted by outside
parties for use for a specific purpose. Designations of fund balance represent tentative
management plans that are subject to change.
Property Tax
Property tax revenue is recognized on the modified accrual basis, 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 January
preceding the fiscal year for which the taxes are levied. Taxes are levied on both real
and personal property as it exists on that date. The tax levy covers the fiscal period July
1 to June 30. All secured personal property taxes and one-half of the taxes on real
property are due November 1; the second installment is due February 1. All taxes are
delinquent, if unpaid, on December 10 and April 10, respectively. Unsecured personal
property taxes become due on the first of March each year and are delinquent,if unpaid,
on August 31. '
38 '
•
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
' Note 1: Organization and Summary of Significant Accounting Policies (Continued)
' Functional Classifications
Expenditures of the governmental funds are classified by function. Functional
classifications are defined as follows:
General Government includes legislative activities, City Clerk, City Attorney, City
Manager as well as management or supportive services across more than one
' functional area.
Public Safety includes those activities which involve police protection, emergency
preparedness and animal control.
Public Safety- Fire Protection includes activities of the fire protection district which
involved in the protection of people and property from fire.
' Engineering and Public Works includes all maintenance, engineering and capital
improvements which relate to streets, parks,flood control and other public facilities.
' Community Development includes those activities which involve planning and
redevelopment, as well as building and safety.
' Community Services includes activities which provide recreation, cultural and
educational services.
e. Reconciliation of Government-Wide and Fund Financial Statements
' Explanation of certain differences between the governmental fund balance sheet and the
government-wide statement of net assets:
' The governmental fund balance sheet includes reconciliation between fund balance
- governmental funds and net assets of governmental activities as reported in the
government-wide statement of net assets. One element of that reconciliation
' explains that"long-term debts and the long-term portion of compensated absences
have not been included in the governmental fund activity". The detail of the
• $337,081,258 long-term debt difference is as follows:
Long-term debt:
Tax allocation bonds payable $ 317,135,000
Unamortized bond premium 4,664,187
' Unamortized cost of issuance (3,941,494)
Loans payable 5,419,196
Notes payable 13,321,353
' Claims and judgments payable 483,016
Net adjustment to reduce fund balance of total
governmental funds to arrive at net assets of
governmental activities $ 337,081,258
' Explanation of certain differences between the governmental fund statement of
revenues, expenditures and changes in fund balances and the government-wide
statement of activities:
39
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
The governmental fund statement of revenues, expenditures and changes in fund
balances includes reconciliation between net change in fund balances of total
governmental funds and change in net assets of governmental activities as reported
in the government-wide statement of activities. One element of that reconciliation
explains that"governmental funds report capital outlays as expenditures. However,
in the statement of activities, the cost of those assets is allocated over their
estimated useful lives as depreciation expense."
The details of this $54,292,176 difference are as follows:
Capital outlay $ 65,409,669
Depreciation expense (9,293,996)
Loss from disposition of fixed assets (1,823,497)
Net adjustment to increase net changes in fund
balances of total governmental funds to arrive at
changes in net assets of governmental activities $ 54,292,176
Another element of that reconciliation states that"repayment of long-term debt principal
consumes current financial resources of governmental funds while reducing the long-
term liabilities in the statement of net assets". Neither transaction, however, has any
effect on net assets. Also, governmental funds report the effect of issuance costs,
premiums,discounts and similar items when debt is first issued,whereas these amounts
are deferred and amortized in the statement of activities.The details of this $4,269,019
difference are as follows:
Principal repayments:
Tax allocation bonds $ 3,045,000
Loans payable 1,385,532
Notes payable 216,056
Net changes in claims and judgments liability (377,569)
Net adjustment to decrease net changes in fund balance
of total governmental funds to arrive at changes in net
assets of governmental activities. $ 4,269,019
II. STEWARDSHIP
Note 2: Stewardship, Compliance and Accountability
a. General Budget Policies
The annual budget adopted by the City Council provides for the general operation of the City.
It includes proposed expenditures and the means of financing them. The City Council
approves each year's budget submitted by the City Manager prior to the beginning of the
new fiscal year. The Council conducts public hearings prior to its adoption, and when
required during the period, and also approves supplemental appropriations. There were
several supplemental appropriations required during the year. A detailed mid-year review
was conducted at which time a revised budget was adopted.There were no significant non-
budgeted financial activities during the year. The City Council may transfer funds between
funds or activities set forth in the budget.The City Manager may transfer funds between line
items within an appropriation as set forth in the budget and may transfer appropriations
between activities within any fund.
40 1
City of Rancho Cucamonga
' Notes to Financial Statements (Continued)
Note 2: Stewardship, Compliance and Accountability(Continued)
' 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, Capital Project Funds and Debt Service Funds.
' For the fiscal year 2004-2005, the following funds had no adopted annual budgets:
SB 140
' Major Urban Resource Library Grant
Adult Education Act Grant
Senior Outreach Grant
Library Services & Technologies Act
1 Teen Connection Program Grant
Signal Coordination Grant
Teen Connection State Grant
' Conservative Bond Act
COPS Universal Grant
Milliken Land Transaction
MWD City Makeover Program Grant
Target Literacy Grant
Henderson/Wardman Drainage
CFD 2000-01 South Etiwanda
' CFD 2000-02 Rancho Cucamonga Corporate Park
CFD 2000-03 Rancho Summit
b. Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and
services. Encumbrances outstanding at year-end are reported as a reservation of fund
' balance. They represent the estimated amount of the expenditure ultimately to result if
unperformed contracts in process at year-end are completed. They do not constitute
expenditures or estimated liabilities. Encumbrances outstanding at June 30,2005 amounted
to $50,603,696.
tc. Deficit Fund Balances or Net Assets:
•
The following funds have a deficit at June 30, 2005:
I
I
41
City of Rancho Cucamonga '
Notes to Financial Statements (Continued)
Note 2: Stewardship, Compliance and Accountability(Continued) I
Special Revenue Funds:
Community Development Block Grant $ (543,497) '
Local Law Enforcement Block Grant (23,406)
COPS in School Grant (45,837)
Safe Routes to School Program (68,668) ,
Congestion Mitigation (99,968)
Milliken Land Transaction (4,243)
Department of Homeland Security (1,451) '
COPS/Dreier EOC Grant (38,912)
OTS Traffic Safety (54,997)
Pre-Disaster Mitigation Grant (21,750) '
Capital Projects Funds:
Regional Choice Transit Capital Improvement (4,043)
CFD 2000-03 Rancho Summit (11,745)
CFD 2001-01 (7,498,206) '
Public Library Bond Act - 2000 (910,594)
Proposition 12 Park Bond Act (287,204)
Proposition 40 Park Bond Act (5,412,321) '
The City expects to eliminate these deficits with future revenues.
d. Excesses of Expenditures Over Appropriations ,
Exceses of expenditures over appropriations at the budgetary level of control are as follows:
Fund Expenditures Appropriations Excess t
General Fund:
Engineering and public works:
Engineering administration $ 461,312 $ 421,190 $ 40,122
Special Revenue Fund: '
Park Development: .
Community development 1,112,724 927,700 185,024 -
California Literacy Campaign '
Community services 51,053 48,430 2,623
Used Oil Recycling Grant
Engineering and public works 56,310 55,950 360 '
COPS/Dreier EOC Grant
Public Safety 29,037 23,360 5,677
OTS Fire Equipment Grant
Capital outlay 23,962 23,960 2 '
Capital Projects Funds:
Redevelopment agency
Capital projects: '
Principal 1,329,736 1,109,470 220,266
Interest 7,368,189 1,720,370 5,647,819
I
I
42 I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
DETAILED NOTES ON ALL FUNDS
' Note 3: Cash and Investments
As of June 30, 2005, cash and investments were reported in the accompanying financial
statements as follows:
Governmental activities $ 481,973,358
Business-type activities 2,514,041
' Fiduciary funds 34,229,317
Total Cash and Investments $ 518,716,716
' The City follows the practice of pooling cash and investments of all funds, except for funds
required to be held by fiscal agents under provisions of bond indentures. Interest income earned
t on pooled cash and investments is allocated quarterly to the various funds based on average
daily cash balances. Interest Income from cash and investments with fiscal agents is credited
directly to the related fund.
Deposits
At June 30,2005, the carrying amount of the City's deposits was $18,055,638,and the bank
' balance was $19,700,665. The $1,645,027 difference represents outstanding checks and
other reconciling items.
The California Government Code requires California banks and savings and loan
' associations to secure a City's deposits by pledging government securities with a value of
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 Treasurer may waive the collateral requirement for deposits which are
fully insured up to $100,000 by the FDIC. The collateral for deposits in federal and state
chartered banks is held in safekeeping by an authorized Agent of Depository recognized by
the State of California Department of Banking. The collateral for deposits with savings and
' loan associations is generally held in safekeeping by the Federal Home Loan Bank in San
Francisco, California as an Agent of Depository. These securities are physically held in an
• undivided pool for all California public agency depositors: Under Government Code Section
53655, the placement of securities by a bank or savings and loan association with an"Agent
' of Depository" has the effect of perfecting the security interest in the name of the local
governmental agency. Accordingly, all collateral held by California Agents of Depository are
considered to be held for, and in the name of, the local governmental agency.
' Investments
Under provision of the City's investment policy, and in accordance with the California
Government Code, the following investments are authorized:
• U.S. Government Agency Securities
' • Certificates of Deposit(or Time Deposits)
• Negotiable Certificates of Deposit
• Banker's Acceptances
t • Commercial Paper
• Local Agency Investment Fund (State Pool)
• Deposit of Funds
• Repurchase Agreements
' • Investment Agreements
43
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
Investments Authorized by Debt Agreements
The above investments do not address investment of debt proceeds held by a bond trustee.
Investments of debt proceeds held by a bond trustee are governed by provisions of the debt
agreements, rather than the general provisions of the California Government Code or the
City's investment policy.
Investments in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is
regulated by California Government Code Section 16429 under the oversight of the
Treasurer of the State of California. LAIF is overseen by the Local Agency Investment
Advisory Board,which consists of five members, in accordance with State statute. The State
Treasurer's Office audits the fund annually. The fair value of the position in the investment
pool is the same as the value of the pool shares.
GASB Statement No. 31
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.
Credit Risk '
The City's investment policy limits investments in medium-term notes (MTN's)in short-term
rating of at least'A'or'A1/P1'and a long-term rating of'A' is required.As of June 30, 2005,
the City did not have any investments in medium-term notes.All securities were investment
grade and were legal under state and City law.Investments in U.S.government securities are
not considered to have credit risk and, therefore, their credit quality is not disclosed. As of
June 30,2005,the City's investments in external investment pools and money market mutual
funds are unrated..
Custodial Credit Risk
The custodial credit risk for deposits is the risk that, in the event of the failure of a depository
financial institution, a government will not be able to recover deposits or will not be able to
recover collateral securities that are in the possession of an outside party. The custodial
credit risk for investments is the risk that, in the event of the failure of the counterparty to a
transaction, a government will not be able to recover the value of investment or collateral
securities that are in the possession of an outside party.
As of June 30, 2005, none of the City's deposits or investments were exposed to custodial
credit risk. ,
Concentration of Credit Risk
The City is in compliance with restrictions imposed by its investment policy, which limits
certain types of investments. As of June 30, 2005, in accordance with GASB Statement No.
40, if the City has invested more than 5%of its total investments in any one issuer then they
are exposed to credit risk. The following investments are considered exposed to credit risk.
44
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
INote 3: Cash and Investments (Continued)
I • Federal Farm Credit Bank
• Federal Home Loan Bank
• Federal Home Loan Mortgage Corporation
• Federal National Mortgage Association
I
• Investment Agreements
Investments guaranteed by the U.S. government and investments in mutual funds and
Iexternal investment pools are excluded from this.
Interest Rate Risk
I The City's investment policy limits investment maturities as a means of managing its
exposure to fair value losses arising from increasing interest rates. The City's investment
policy establishes a maximum maturity of 180 days for Banker's Acceptances, 270 days for
I Commercial Papers, one year for Repurchase Agreements and five years for all other
individual investments. The only exception to these maturity limits shall be the investment of
the gross proceeds of tax-exempt bonds. The City has elected to use the segmented time
distribution method of disclosure for its interest rate risk.
IAs of June 30, 2005, the City had the following investments and original maturities:
Investment Maturities(in Years)
180 days 180 days to 270 days to 3-5 Fair
or less 270 days 3 years years Value
Investments
I Local Agency Investment Fund $ 86,066,078 $ $ - $ - $ 86,066,078
Certificates of deposits 1,534,953 1,534,953
US Treasury - - 7,925,000 - 7,925,000
Federal Governmental Agencies
I - -
Federal Farm Credit Bank 42,244,844 13,272,813 55,517,657
Federal Home Loan Bank 55,640,254 9,975,001 65,615,255
Federal Home Loan Mortgage Corp. - - 72,058,996 2,986,770 75,045,766
I Federal National Mortgage Assoc. - - 48,123,438 13,874,376 61,997,814
Commercial Papers 8,478,905 8,478,905
Investment Agreements 15,600,000 - 85,968,617 - 101,568,617
I Investments with Fiscal Agents:
Money Market Mutual Funds 36,911,033 36,911,033
$ 148,590,969 $ - $ 311,961,149 $ 40,108,960 $ 500,661,078
I
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I 45
City of Rancho Cucamonga t
Notes to Financial Statements (Continued)
Note 4: Capital Assets '
Capital asset activity for the year ended June 30, 2005 was as follows: ,
Adjusted
Beginning Beginning Ending
Balance Adjustments Balance Increases Decreases Balance ,
Governmental Activities:
Capital assets,not being depreciated:
Land $ 76,432,045 $ (2,690,800) S 73,741,245 $ 1,489,763 $ - S 75,231,008
Construction-in-progress 37,455,657 (3,152,202) 34,303,455 14,200,954 29,576,576 18,927,833 '
Total Capital Assets,
Not Being Depreciated 113,887,702 (5,843,002) 108,044,700 15,690,717 29,576,576 94,158,841
Capital assets,being depreciated: ,
Building Improvement 41,553,719 - 41,553,719 43,512,288 - 85,066,007
Improvement other than buildings 6,452,004 - 6,452,004 - - 6,452,004
Equipment and vehides 22,755,712 (118,739) 22,636,973 1,719,697 - 24,356,670 '
Furniture and fixtures 1,067,445 (1,002) 1,066,443 232,907 - 1,299,350
Infrastructure 412,196,674 7,268 412,203,942 34,163,758 3,189,200 443,178,500
Total Capital Assets, ,
Being Depredated 484,025,554 (112,473) 483,913,081 79,628,650 3,189,200 560,352,531
Less accumulated depredation:
Building improvement 10,471,632 (50,549) 10,421,083 1,278,284 - 11,699,367 ,
Improvement other than buildings 5,142,273 (35,740) 5,106,533 270,704 - 5,377,237
Equipment and vehides 15,522,215 87,888 15,610,103 2,170,682 - 17,780,785
Furniture and fixtures 444,463 6,838 451,301 87,101 - 538,402
Infrastructure 126,161,776 971,300 127,133,076 6,207,713 1,365,703 131,975,086 '
Total Accumulated
Depredation 157,742,359 979,737 158,722,096 10,014,484 1,365,703 167,370,877
Total Capital Assets, '
Being Depredated,Net 326,283,195 (1,092,210) 325,190,985 69,614,166 1,823,497 392,981,654
Governmental Activities ,
Capital Assets,Net $ 440,170,897 $ (6,935,212) $ 433,235,685 $ 85,304,883 $ 31,400,073 $ 487,140,495
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46 I
' City of Rancho Cucamonga
Notes to Financial Statements (Continued)
' Note 4: Capital Assets (Continued)
Adjusted
I Beginning Beginning Ending
Balance Adjustments Balance Increases Decreases Balance
Business-Type Activities:
Capital assets,not being depreciated:
I Land $ 5,451,015 $ - $ 5451,015 $ - $ - $ 5,451,015
Construction-in-progress 6,735,820 6,735,820 6,735,820
Total Capital Assets,
I Not Being Depredated 12,186,835 - 12,186635 - 6,735,820 5,451,015
Capital assets,being depreciated:
Building improvement 17,203,473 - 17,203,473 8,478,663 - 25,682,136
Improvement other than buildings 3.797,415 - 3,797,415 - - 3,797,415
Equipment and vehicles 1,202,313 123,655 1,325,968 83,019 1,408,987
Furniture and fixtures 6,003 6,003 6,003
Total Capital Assets,
I Being Depredated 22,209,204 123,655 22,332,859 8,561,682 - 30,894,541
Less accumulated depreciation:
Building improvement 4,469,821 273,582 4,743,403 624,375 - 5,367,778
I Improvement other than buildings 2,167,700 (9) 2,167,691 189,871 2,357,562
Equipment and vehicles 687,811 (291,722) 396,089 35,585 431,674
Furniture and fixtures 3,907 - 3,907 458 - 4,365
' Total Accumulated
Depreciation 7,329,239 (18,149) 7,311,090 850,289 8,161,379
Total Capital Assets,
IBeing Depredated,Net 14,879,965 141,804 15,021,769 7,711,393 - 22,733,162
Business-Type Activities
Capital Assets,Net $ 27,066,800 $ 141,804 $ 27,208,604 $ 7,711,393 $ 6,735,820 $ 28,184,177
IDepreciation expense was charged to functions/programs of the primary government as follows:
I Governmental Activities: -
General government $ 675,332
Public safety 338,454
I Public safety-fire protection 366,736
Engineering and public works 6,799,278
Community development 723,767
Community services 390,429
I
Vehicle replacement fund 521,340
Data processing equip./technology fund 199,148
ITotal Governmental Activities $ 10,014,484
Business-Type Activities:
Sports Complex $ 634,591
IMunicipal Utility 215,698
Total Business-Type Activities $ 850,289
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I 47
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 5: Interfund Receivable, Payable and Transfers
The composition of interfund balances as of June 30, 2005 was as follows:
Due To/From Other Funds
Due to Other Funds
RDA Nonmajor
General Debt Governmental
Funds Fund Service Funds Total
Due From Other Funds:
General $ - $ 588,000 $ 9,679,998 $ 10,267,998
Redevelopment Agency-
Capital Projects - - 567,914 567,914
Nonmajor Funds 2,123,840 - - 2,123,840
Internal Service Funds 241,410 - - 241,410
Total $ 2,365,250 $ 588,000 $ 10,247,912 $ 13,201,162 '
Due to/from other funds were made to cover negative cash balance at June 30, 2005 and to
reflect expenditures recorded in the Redevelopment Agency—Debt Service Fund related to
the General Fund.
Advances To/From Other Funds
Advances from Other Funds
Redevelopment Agency- Nonmajor
Funds Capital Projects Fund Governmental Funds Total
Advances to Other Funds:
General Fund $ 38,726,113 $ 300,000 $ 39,026,113
Redevelopment Agency-
Capital Projects Fund - 10,183,888 10,183,888
Total $ 38,726,113 $ 10,483,888 $ 49,210,001
During the current and previous fiscal years,the City of Rancho Cucamonga has made loans
to the Rancho Cucamonga Redevelopment Agency.These loans which amount to$8,021,227
as of June 30,2005 bear interest at rates up to 12%per annum depending upon when the loan
was initiated.The City may demand payment of all or a portion of the principal balance at any
time as funds become available; however, such demands are not anticipated with the next
fiscal year. As of June 30, 2005, accrued unpaid interest owed on these loans were
$30,704,886.
During the formation of Community Facilities District CFD 2000-01 (District), a number of
meetings were held with property owners within the proposed boundaries to discuss
participation in the District and benefits to their property. As a result of those meetings, the
approved boundary map was modified at the landowners'request to exclude certain properties
from the District boundaries.Property owners that were excluded from the District boundaries,
but will be receiving direct benefit from the improvements constructed by CFD 2001-01,were
advised that reimbursement would be required when their properties are developed. The
Redevelopment Agency advanced the pro-rata share for properties that will receive benefit
from the improvements, but are not participating in the District.At June 30,2005,the advance
was $10,183,888.
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48
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 5: Interfund Receivable, Payable and Transfers (Continued)
The$300,000 advance from General Fund to the Park Development Fund was done on March
I
5, 1996 based on Council approval. The advance was to provide funding of Phase I for the
Northeast Community Park and is to be repaid in the future (no specific date).
I Interfund Transfers
Transfers Out:
Redevelopment Redevelopment
I General Agency- Agency-
Ca Municipal Nonmajor
Fund Capital Projects Debt Service Utility Funds Total
Funds
Transfers In:
I General $ - $ 261,593 $ - $ 75.000 $ - 5 336,593
Redevelopment Agency-
Capital Projects - 4,035,810 4,035,810
Sports Complex 527,800 - - - - 527,800
I Municial Utility 1.153,250 - - - -
41 1,153,250
Nonmajor Funds 3.876,161 1,885,000 1,113,320 1,240 7,285,721
Total $ 5,557,211 $ 2,146,593 $ 5,149,130 $ 75,000 $ 411,240 $ 13,339,174
IThe General Fund transferred $1,153,250 to the Municipal Utility Fund for start-up costs
for the actual plant. The General Fund transferred $527,800 to the Sports Complex to
I cover budgeted amounts.
The Rancho Cucamonga Redevelopment Agency Debt Service Fund transferred
$4,035,810 to the Rancho Cucamonga Redevelopment Agency Capital Project Fund to
Icover the cost of operation and capital projects.
Note 6: Long-Term Debt Obligations
Ia. Long-Term Debt— Governmental Activities
The following is a schedule of changes in governmental activities long-term debt for the fiscal
' year ended June 30, 2005:
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49
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long-Term Debt Obligations (Continued) '
Balance Outstanding Due Within
July 1, 2004 Additions Repayments June 30, 2005 One Year
Bonds:
Housing Set-Aside Tax
Allocation Bonds-
1996 Issue $ 33,025,000 $ - $ 785,000 $ 32,240,000 $ 825,001
Tax Allocation Refunding
Bonds- 1999 Issue 48,440,000 - 1,665,000 46,775,000 1,740,000
Tax Allocation Bonds
2001 Issue 73,035,000 - 595,000 72,440,000 615,00
Tax Allocation Bonds
2004 Issue 165,680,000 - - 165,680,000 2,950.000
Total Bonds 320,180,000 - 3,045,000 317,135,000 6,130,00
Developer Loans:
Federal Bureau
of Reclamation 5,270,280 - 681,315 4,588,965 681,315
Price Co. 1,205,768 - 375,537 830,231
Sanwa Bank 328,680 - 328,680 -
Bank of New York 13,537,409 - 216,056 13,321,353 235,442
Total Developer
Loans 20,342,137 - 1,601,588 18,740,549 916,757
Claims and judgments payable 105,448 679,712 302,144 483,016 300,000
Accrued employee benefits 1,877,148 603,557 380,661 2,100,044 430,0001
Total $ 342,504,733 $ 1,283,269 $ 5,329,393 338,458,609 $ 7,776,757
Unamortized bond premium 4,664,187 I
$ 343,122,796 '
A description of individual components of long-term debt outstanding as of June 30, 2005 is as
follows:
Tax Allocation Bonds '
1. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1996 '
Housing Set-Aside Tax Allocation Bonds, $37,665,000. These bonds are dated
September 1, 1996 and were issued in order: i) to repay the note issued by the
Agency to Sanwa Bank in the remaining principal amount of$20,783,487; ii) to pay
off the non-taxable term loan to Sanwa Bank in the principal amount of$5,841,301 '
plus prepayment penalties; iii) to complete the projects for which the loans were
originated, namely Mountainsides Monterey Village and Sycamore Springs;and iv)to
make grants to the Southern California Housing Development Corporation and to the '
Northtown Housing Development Corporation. The issue consists of $8,970,000
Serial Bonds with maturities beginning September 1, 1997 through September 1,
2008 and $28,695,000 term bonds maturing thereafter. Interest is payable semi-
annually on March 1 and September 1 of each year commencing March 1, 1997.The ,
bonds mature on the dates in amounts and bearing interest as follows:
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50 I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
INote 6: Long-Term Debt Obligations (Continued)
I Maturity date Principal Maturity Date Principal
September 1 Amount Interest Rate September 1 Amount Interest Rate
1997 $ 585,000 4.50 % 2012 $ 1,160,000 5.00 %
I 1998 610,000
635,000 3.90 % 2013 1,220,000
1,285,000 5.00%
1999 4.12 % 2014 5.00 %
2000 660,000 4.25 % 2015 1,355,000 5.00 %
2001 685,000 4.40 % 2016 1,425,000 5.25°/
I
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 %
I 2009 1,050,000
1,055,000 5.00 % 2024 2,145,000
2,260,000 5.25%
2010 5.00 % 2025 5.25%
2011 1,105,000 5.00 % 2026 2,375,000 5.25%
I 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
I
including September 1, 2026. The balance at June 30, 2005 amounted to
$32,240,000.
I 2. 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
I $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
Idates in amounts and bearing interest as follows:
Maturity date Principal Matudty Date Principal
September 1 Amount Interest Rate September 1 Amount Interest Rate
I
2000 $ 1,880,000 4.25% 2011 $ 2,645,000 5.00%
2001 1,480,000 4.25% 2012 2,785,000 5.00%
2002 1,545,000 4.00 % 2013 2,915,000 5.00%
2003 1,600,000 4.00 % 2014 3,065,000 5.10%
2004 1,665,000 4.20 % 2015 3,210,000 5.25%
2005 1,740,000 4.30 % 2016 3,385,000 5.25%
I 2006 2,115,000
2,210,000 4.30 % 2017 3,570,000
3,755,000 5.25 %
2007 4.40 % 2018 5.25%
2008 2,310,000 4.60 % 2019 3,955,000 5.25%
I 2009 2,420,000 4.75 % 2020 4,165,000 5.25 %
2010 2,530,000 4.80 °/
The bonds maturing before September 1, 2009 are not subject to call and
I 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
I bonds maturing on September 1,2020 are subject to mandatory redemption in part
51
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long-Term Debt Obligations (Continued)
from sinking account installments on September 1, 2015 and on each September 1
thereafter up to and including September 1, 2020.
Tax Revenues, except as provided below, are pledged in their entirety to the
payment of principal of, and interest on and redemption premium, if any, on the
bonds listed above and are referred to in the applicable series resolutions, as
"Pledged Tax Revenues". Pledged Tax Revenues,except for the 1996 Housing Set-
Aside Tax Allocation Bonds, do not include that portion of Tax Revenues derived
from the Project Area which are required by Section 33334.2 of the Redevelopment
Law to be set aside by the Agency in a separate low and moderate income housing
fund and be used for the purpose of increasing and improving the community's
supply of low and moderate income housing. Pledged Tax Revenues also do not
include that portion of tax revenues derived from the Project Area which are required
to be used by the Agency in accordance with the provisions of certain agreements
entered into by the Agency. The Agency has entered into cooperative agreements
with taxing agencies affected by the Redevelopment Project.Such agreements have
been entered into with: i)the Chino Basin Municipal Water District, ii)the County of
San Bernardino on behalf of the County Free Library and the San Bernardino
County Flood Control District, iii) the Cucamonga County Water District, iv) the
Foothill Fire Protection District, and v) various school districts located within the
project area. Under the terms of these agreements, the Agency has agreed that
certain tax revenues attributable to those areas and which are allocated to the
Agency pursuant to Section 33670(b), shall be pledged by the Agency to make
certain cash payments or in lieu of contributions to each affected taxing agency.
Such payments are to be made from tax revenues allocated to the Agency.Pledged
Tax Revenues also do not include interest income on the various funds and
accounts created by the series resolutions.Any such investment income is available
to the Agency to meet debt service payments on the bonds but is not specifically
pledged therefore.
In addition to providing for the pass-through of tax revenue to the County Free
Library and the San Bernardino County Flood Control District, the agreement
between the Agency and.the County of San Bernardino also provides that tax
revenues, which would have been allocated to the County had not the
Redevelopment Plan been adopted,will be fully allocated to the Agency until fiscal
year 1998-1999. The agreement, however, further provides that the Agency must
use such tax revenues for the development of certain regional facilities,as agreed to
between the County and the Agency.The Agency anticipates satisfying this regional
facilities requirement with certain previously received bond proceeds.The balance
at June 30, 2005 amounted to$46,775,000.
3. 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:
52 '
' City of Rancho Cucamonga
Notes to Financial Statements (Continued)
INote 6: Long-Term Debt Obligations (Continued)
I Maturity Date Principal Interest Maturity Date Principal Interest
September 1 m
Aount Rate September 1 Amount Rate
2002 $ 470000 3.000 % 2017 $ 15,000 5.000 %
I 2003 575,000
595,000 3.000 % 2018 15,000
20,000 5.000
2004 3.000 % 2019 5.000 %
2005 615,000 3.100 % 2020 20,000 5.000 %
2006 10,000 5.000 % 2021 575,000 5.000 %
I
2007 10,000 5.000 % 2022 600,000 5.000
2008 10,000 5.000 % 2023 625,000 5.000
2009 10,000 5.000 % 2024 8,515,000 5.375 %
I 2010 10,000 5.000 % 2025 8,970,000 5.375
2011 15,000 5.000 % 2026 9,450,000 5.125
2012 10,000 5.000 % 2027 9,930,000 5.125 %
2013 10,000 5.000 % 2028 10,440,000 5.125
I 2014 15,000 5.000 % 2029 10,980,000 5.125 0/D
2015 15,000 5.000 % 2030 11,540,000 5.125 %
2016 15,000 5.000 %
IThe 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, interest 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
I 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
I . 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.
IThe 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
I Municipal Water District, ii)the County of San Bernardino on behalf of the County Free Library
and the San Bernardino County Flood Control District, iii)the Cucamonga County Water District,
iv)the Foothill Fire Protection District, and v) various school districts located within the project
area. Under the terms of these agreements, the Agency has agreed that certain tax revenues
I 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
I Agency. Pledged Tax Revenues also do not include interest income on various funds and
accounts created by the series resolutions. Any such investment income is available to the
Agency to meet debt service payments on the bonds, but is not specifically pledged therefore.
The balance at June 30, 2005 amounted to $72,440,000.
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I 53
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long-Term Debt Obligations (Continued) '
4. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,2004 Tax
Allocation Bonds, $165,680,000. These bonds are dated March 1, 2004 and were issued '
in order i)to refund and defease the Agency's $52,225,000 outstanding principal amount
Rancho Redevelopment Project 1994 Tax Allocation Refunding Bonds, and ii) to fund
redevelopment activities.The issue consists of$109,690,000 Serial Bonds with maturities '
beginning September 1,2005 through September 1,2025,$12,210,000 Term Bonds due
September 1, 2028 bearing interest at 4.45% per annum and $43,780,000 Term Bonds
due September 1, 2032 bearing interest at 4.50% per annum. Interest is payable semi-
annually on March 1 and September 1 of each year commencing September 1,2004.The '
Serial 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
2005 $ 2,950,000 2.00 % 2016 $ 5,100,000 5.00
2006 3,330,000 4.50 % 2017 5,345,000 3.85 70 ,
2007 3,475,000 2.00 % 2018 5,555,000 3.95
2008 3,545,000 4.50 % 2019 5,770,000 4.05 7
2009 3,700,000 4.50 % 2020 6,000,000 4.10 % '
2010 3,870,000 5.00 % 2021 10,075,000 4.20 %
2011 4,070,000 5.00 % 2022 10,505,000 4.25 %
2012 4,270,000 3.00 % 2023 10,955,000 4.30 70
2013 4,405,000 5.00 % 2024 3,595,000 4.35 70
2014 4,620,000 5.00 % 2025 3,725,000 4.40
2015 4,860,000 5.00
Bonds maturing on or before September 1, 2014, are not subject to call and redemption '
prior to their stated maturities. Bonds maturing on or after September 1,2015 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, 2014. The bonds maturing on '
September 1, 2028 and September 1, 2032 are subject to mandatory redemption in pad
from sinking account installments on September 1, 2026 and September 1, 2029,
respectively, and on each September 1,thereafter, at a redemption price equal to 100%of
the principal amount plus accrued interest,if any,to the redemption date,without premium.
The Agency has pledged for the repayment of the Bonds the Tax Revenues which
constitute all taxes allocated to the Agency with respect to the Project,pursuant to Article 6 ,
of Chapter 6(commending with Section 33670)of the Law and Section 16 of Article XVI of
the Constitution of the State,or pursuant to other applicable state laws, and as provided in
the Redevelopment Plan.
Pledged Tax Revenues also do not include that portion of tax revenues derived from the
Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency.The Agency has entered into '
cooperative agreements with taxing agencies affected by the Redevelopment Project.
Such agreements have been entered into with (i)the Chino Basin Municipal Water District,
(ii) the County of San Bernardino on behalf of the County Free Library and the San
Bernardino County Flood Control District, (iii)the Cucamonga County Water District, (iv) '
the Foothill Fire Protection District, and (v) various school districts located within the
project area. Under the terms of these agreements,the Agency has agreed that certain tax
revenues attributable to those areas and which are allocated to the Agency pursuant to '
Section 33670 (b), shall be pledged by the Agency to make certain cash payments or in
lieu of contributions to each affected taxing agency. Such payments are to be made from
tax revenues allocated to the Agency. Pledged Tax Revenues also do not include interest '
54 '
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long-Term Debt Obligations (Continued)
income on various funds and accounts created by the series resolutions. Any such
investment income is available to the Agency to meet debt service payments on the bonds
but is not specifically pledged therefore. The bonds are further secured by a financial
guarantee insurance policy in the event of nonpayment of principal and/or interest.
The balance at June 30, 2005 amounted to $165,680,000, plus unamortized bond
premium of$4,664,187.
Developer Loans Payable
1. During fiscal year 1988-1989, the Agency obtained a loan from the Federal Bureau of
Reclamation in connection with the Day Creek Water Project. The original debt
amounted to $13,400,000 and, in accordance with the terms of the agreement, annual
payments of$681,315 have been made to the County of San Bernardino(acting as lead
agency for the Federal Government). Future interest payment cannot be reasonably
estimated. The balance at June 30, 2005 amounted to $4,588,965.
2. In December of 1990, the Rancho Cucamonga Redevelopment Agency entered into a
' Disposition and Development Agreement with the Price Company (Developer). In
accordance with this agreement, the Agency executed a 23-year note in the amount of
$3,756,615. The note was issued to provide financing of certain redevelopment
activities, which included the acquisition of approximately 13 acres of land. The note
' bears interest at the rate of 9% per annum. The Agency shall pay the Developer
quarterly payments amounting to 50% of taxes derived from the imposition of the
Bradley Burns Uniform Local Sales and Use Tax Law commencing with Section 7200 of
' the Revenue and Taxation Code of the State of California, as amended,arising from all
businesses and activities conducted on the Price Parcel. In the event that the debt
service payments are insufficient to fully discharge the principal and interest on this note
within the 23 years, then in such event, the unpaid balance of principal and accrued
interest, if any, shall be deemed forgiven.Therefore,accrued interest is not reported on
the financial statements. The balance at June 30, 2005 amounted to $830,231.
' 3. 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, leaving a balance
at June 30, 2005 of zero.
4. On August 21, 1996, the Agency executed a note payable to Pacific Life Insurance
Company(subsequently assigned to Bank of New York)in the amount of$9,411,477.
The proceeds of the note were paid directly to Northtown Housing Development
Corporation for the development of the Northtown Housing project. The outstanding
principal bears interest at 8.78%compounding semi-annually from the date of the note
until paid. Interest is added to the principal on each March 15 and September 15 through
March 15, 2002 amounting to $4,210,264 in addition to principal. Commencing on
September 15,2002,both principal and interest shall be due and payable semi-annually
on March 15 and September 15 of each year through March 2026.The balance at June
30, 2005 amounted to $13,321,353.
1
' 55
City of Rancho Cucamonga I
Notes to Financial Statements (Continued)
Note 6: Long-Term Debt Obligations (Continued) '
Accrued Employee Benefits '
The City's policies relating to compensated absences are described in Note 1 of the
Notes to Financial Statements. The current portion of the liability is recorded in the
General Fund and in the Fire Fund. The non-current portion is included in the non-
current liabilities on the Statements of Net Assets.
The following schedule illustrates the debt service requirements to maturity for bonds II and notes as of June 30, 2005:
1996 Housing Set-Aside 1999 Tax Allocation
Tax Allocation Bonds Refunding Bonds
Principal Interest Principal Interest
2005-2006 $ 825,000 $ 1.658 068 $ 1,740,000 S 2,298,910
2006-2007 865,000 1,616,230 2,115,000 2,216,028 '
2007-2008 905,000 1,571,528 2,210,000 2,121,935
2008-2009 950,000 1,523,513 2,310,000 2,020,185
2009-2010 1,005,000 1,473,450 2,420,000 1,909,580
2010-2015 5,825,000 6,528,819 13,940,000 7,606,263
2015-2020 7,520,000 4,792,725 17,875,000 3,537,056
2020-2025 9,710,000 2,543,100 4,165,000 109,331
2025-2030 4,635,000 246,356 - - '
Total $ 32,240,000 $ 21,953,789 $ 46,775,000 $ 21,819,288
2001 Tax Allocation Bonds 2004 Tax Allocation Bond '
Principal Interest Principal Interest
2005-2006 $ 615,000 6 3,731,776 $ 2,950,000 $ 7,127,215
2006-2007 10,000 3,721,994 3,330,000 7,022,790
2007-2008 10,000 3,721,494 3,475,000 6,913,115
2008-2009 10,000 3,720,994 3,545,000 6,798,603
2009-2010 10,000 3,720,494 3,700,000 6,635,590 '
2010-2015 60,000 18,593.969 21,235,000 30,412,575
2015-2020 _ 80,000 18,576,719 26,630,000 24,933,518
2020-2025 10,335,000 18,110,378 41,100,000 17,607,183
2025-2030 49,770,000 9,601,881 20,365,000 11,207,158 I 2030-2034 11,540,000 295,713 39,350,000 3,245,850
Total $ 72,440,000 $ 83,795,412 $ 165,680,000 $ 121,903,597
Note Payable-Northtown
Federal Bureau of Reclamation Housing Development Corp.
Principal Interest Principal Interest
2005-2006 $ 681,315 $ - $ 235,442 $ 1,164,558
2006-2007 681,315 - 256,567 1,143,433
2007-2008 681,315 - 279,589 1,120,411
2008-2009 681,315 - 304,676 1,095,324
2009-2010 681,315 - 332,013 1,067,987
2010-2015 1,182,390 - 2,164,113 4,835,887
2015-2020 - - 3,325,593 3,674,407
2020-2025 - - 5,110,435 1,889,565
2025-2030 - - 1,312,925 87,075
Total $ 4,588,965 $ - $ 13,321,353 $ 16,078,647 '
56 I
ICity of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Long-Term Debt Obligations (Continued)
Total
I Principal Interest
2005-2006 $ 7,046,757 $ 15,980,527
2006-2007 7,257,882 15,720,475
I 2007-2008 7,560,904 5,448 483
2008-2009 7,800,991 15,158,619
2009-2010 8,148,328 14,807,101
2010-2015 44,406,503 67,977,513
I 2015-2020 55,430,593
70,420,435 55,514,425
2020-2025 40,259,557
2025-2030 76,082,925 21,142,470
2030-2035 50,890,000 3,541,563
I $ 335,045,318 $ 265,550,733
IThe Price Company note payable does not have a fixed amortization as debt service payments
are based on tax revenue collections.
Note 7: Other Special Obligations
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
I Bonds,Senior Lien Bonds and Subordinate Lien Bonds are not reflected in the Statement on Net
Assets because these are special obligations payable solely from and secured by specific
revenue sources described in the resolutions and official statements of the respective issues.
Neither the faith and credit nor the taxing power of the City, the Redevelopment Agency, the
I State of California or any political subdivision thereof,is pledged for the payment of these bonds.
The outstanding amounts at June 30, 2005 were as follows:
I Outstanding
Amount at
June 30, 2005
•
City of Rancho Cucamonga:
Improvement Bonds, Improvement District 85-PD $ 645,000
Refunding Revenue Bonds Series 1999-A Senior Lien Bonds and
1999-B Subordinate Lien Bonds:
I Community Facilities District No.2000-01 1,275,000
Community Facilities District No. 2000-02 6,595,000
Community Facilities District No.2001-01 Series A 14,020,000
I. Community Facilities District No. 2001-01 Series B 925,000
14 Community Facilities District No. 2003-01 Series 2003-A
14,645,000
Community Facilities District No.2003-01 Series 2003-B 2,855,000
IRancho Cucamonga Redevelopment Agency:
Multi-Family Housing Revenue Bond:
Series 1997A 3,136,500
1. Series 1997B 381,708
Total $ 53,138,964
I
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I 57
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
IV. OTHER INFORMATION ,
Note 8: Pension Plan Obligations
Plan Description
The City and Fire District contribute to the California Public Employees Retirement System '
(PERS), an agent multiple-employer public employee defined benefit pension plan. PERS
provides retirement and disability benefits, annual cost-of-living adjustments and death
benefits to plan members and beneficiaries. PERS acts as a common investment and
administrative agent for participating public entities within the State of California. Benefit
provisions and all other requirements are established by state statute and City ordinance.
Copies of PERS annual financial report may be obtained from their executive office: 400 P
Street, Sacramento, CA 95814. 1
Funding Policy
Participants are required to contribute 8%(9%for safety employees)of their annual covered
salary. The City and Fire District make the contributions required of City and Fire District
employees on their behalf and for their account. The City and Fire District are required to
contribute at an actuarially determined rate; the current rate as a percentage of annual
covered payroll is 8.238%for the City non-safety employees, 9.847% for Fire District non-
safety employees and 22.202% for Fire District safety employees. The contribution
requirements of plan members and the City are established and may be amended by PERS.
Annual Pension Cost (APC)
For fiscal year 2004-2005, the City and Fire District's annual pension costs of$3,058,534
and $2,181,101, respectively, for PERS were equal to the City and Fire District's required
and actual contributions.The required contributions were determined as part of the June 30,
2004 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 June 30, 2004 ,
Actuarial Cost Method Entry Age Actuarial Cost Method
Amortization Method Level Percent of Payroll
Average Remaining Period City: 26 years as of the Valuation Date
Fire Non-Safety: 14 years as of the
Valuation Date
Fire Safety: 14 years as of the Valuation
Date
Asset Valuation Method 15-Year Smoothed Market
Actuarial Assumptions:
Investment Rate of Return 7.75% (net of administrative expenses)
Projected Salary Increases 3.25% to 14.45% depending on age,
service and type of employment
Inflation 3.00%
Payroll Growth 3.25%
Individual Salary Growth A merit scale varying by duration of
employment coupled with an assumed
annual inflation component of 3.00%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 about 6% of
58
ICity of Rancho Cucamonga
Notes to Financial Statements (Continued)
INote 8: Pension Plan Obligations (Continued)
unamortized gains and losses each year. If the Plan's accrued liability exceeds the actuarial
I 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.
I Three-Year Trend Information for PERS
(Amounts in Thousands)
I Fiscal Year Annual Pension Percentage of Net Pension
Cost(APC) APC Contributed Obligation
I 06/30/2003 $ 2,138 100% $ -
06/30/2004 $ 2,848 100% $ -
06/30/2005 $ 5,240 100% $ -
Schedule of Funding Progress for PERS
Miscellaneous Plan of the City of Rancho Cucamonga
I (Amounts in Thousands)
Actuarial
Accrued UAAL as
I Actuarial Actuarial Liability Unfunded a%of
Valuation Value of (PAL) Entry PAL Funded Covered Covered
Date Assets Age (UAAL) Ratio Payroll Payroll
I6/30/02 $ 52,839 $ 49,989 $ 2,850 105.7 % $ 17,769 (16.0)
6/30/03 $ 55,649 $ 59,690 $ (4,041) 93.2 % $ 18,916 21.4 %
6/30/04 $ 60,481 $ 64,842 $ (4,361) 93.3 % $ 18,321 23.8 %
I Schedule of Funding Progress for PERS
Risk Pool for the Rancho Cucamonga Fire Protection District
(Amounts in Thousands)
I Actuarial
Accrued UAAL as
Actuarial Actuarial Liability Unfunded a %of
I Valuation Value of (AAL) Entry AAL Funded Covered Covered
Date Assets Age (UAAL) Ratio Payroll Payroll
6/30/03
IMiscellaneous $ 289,440 $ 317,521 $ (28,081) 91.2 % $ 74,981 37.5 °A)
Safety 3,577,742 4,270,574 (692,832) 83.8 % 476,090 145.5 %
I $ 3,867,182 $ 4,588,095 $ (720,913) 84.3 % $ 551,071 130.8 %
6/30/04
IMiscellaneous $ 379,808 $ 434,267 $ (54,459) 87.5 % $ 97,227 56.0
Safety 4,424,587 5,383,922 (959,335) 82.2 % 575,296 166.8 °A°
$ 4,804,395 $ 5,818,189 $ (1,013,794) 82.6 % $ 672,523 150.7 %
1
Because of a change in reporting,data for the Risk Pool are not availabe for the period ending June 30,2002.
1 59
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 9: PARS Retirement Enhancement Plan I
The City of Rancho Cucamonga sponsors the PARS Retirement Enhancement Plan. The Plan
provides pension benefits to miscellaneous and City Council members (Tier 1) and the City
Manager (Tier 2). The benefit is equal to a percentage of highest pay multiplied by years of
service, with the percentage varying by retirement age based on a 3.0% at 60 target offset by
CaIPERS 2.5% at 55 formula. Sample rates are as follows:
Age Tier 1 Tier 2
55 0.000% 0.500%
56 0.100 0.500
57 0.200 0.500
58 0.300 0.500
59 0.400 0.500
60+ 0.500 0.500
Benefits are increased by a 2% annual cost of living adjustment after retirement. There are no
employee contributions for either tier.
The City's funding policy is to contribute the annual required contribution.The annual required
contribution equals the sum of: '
• normal cost,
• amortization of the unfunded actuarial accrued liability.
For fiscal year ending June 30, 2005, the City's annual required contribution and actual
contribution was $805,763. The required contribution was based on the July 1, 2004 actuarial
valuation using the entry age normal (level percentage of pay) actuarial cost method. The
actuarial assumptions included:a)7.50%investment return (net of administrative expenses), b)
CaIPERS 1988 - 1992 Experience Study table for Males and Females, c) projected annual
payroll increases of 3.75%a year plus merit, and d)cost-of-living adjustment of 2.00%per year.
Both a) and c) included an inflation component of 3.75%. The July 1, 2004 actuarial valuation
assumptions include: a) 7.00% investment return (net of administrative expenses), b) the
CaIPERS 1997 - 2002 Experience Study table for Males and Females, c) projected annual
payroll increases of 3.25%a year plus merit,and d)cost-of-living adjustment of 2.00%per year.
Both a)and c) included an inflation component of 3.25%.
The unfunded actuarial accrued liability is being amortized as a level percent of pay. The
amortization periods are: 1)20 years for initial unfunded accrued liability(from July 1, 2002),2)
15 years for gains/losses, 3) 20 years for plan amendments, and 4) 20 years for assumption
changes.
The following table provides two years of historical information of the Annual Pension Cost: 1
Annual Pension Percentage of Net Pension ,
Year Ending Cost(APC) APC Contributed Obligation
6/30/2003 $ 783,732 100% $ -
6/30/2004 861,626 100% -
6/30/2005 805,763 100% -
1
60 r
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 9: PARS Retirement Enhancement Plan (Continued)
Schedule Of Funding Progress
1 Unfunded
Actuarial Actuarial Actuarial Actuarial UAAL as a %
Valuation Value of Accrued Accrued Funded Covered of Covered
Date Assets Liability Liability Ratio Payroll Payroll
07/01/2002 $ - $ 4,664 $ 4,664 0.0% $ 16,759 27.8%
1 07/01/2004 1,640 7,999 6,359 20.5% 17,031 37.3%
Actuarial valuation is performed every other year.
Note 10: Post-Employment Benefits
I The City and Redevelopment Agency do not provide post-employment benefits; however,
medical coverage is provided to Fire District personnel and their dependents upon retirement
under the Rancho Cucamonga Fire Protection District Memorandum of Understanding. The
District recognizes the cost of providing these benefits by recording the insurance premiums as
1 expenditures. The cost for 31 retirees was $349,520 for the fiscal year ended June 30, 2005.
Note 11: Fund Equity and Net Assets Restatement
Beginning fund equity has been restated as follows:
•
I
1
1
1
1
1
1
r 61
City of Rancho Cucamonga I
Notes to Financial Statements (Continued)
Note 11: Fund Equity and Net Assets Restatement(Continued)
I
Major governmental funds:
General Fund
To reclass prior year AQMD audit fee to the General Fund $ (1,260)
Redevelopment Agency- Capital Project 111 To reclass prior year expenditure to the Public Library
Bond Act- 2000 Fund $ 696,108
To adjust beginning balance of land held for resale (42,500)
$ 653,608
Non-major governmental funds:
Gas Tax
To restate accounts receivable at July 1, 2004 $ 85,218
Air Quality Improvement Fund ,
To reclass prior year AQMD audit fee to the General Fund $ 1,260
Library Sevices
To reclass prior year revenue recorded to the incorrect fund $ (20,000)
California Literacy Campaign
I
To reclass prior year revenue recorded to the incorrect fund $ 20,000
Public Library Bond Act -2000
To reclass prior year expenditure from the Redevelopment
I
Agency Capital Project Fund $ (696,108)
Major Enterprise Fund
Sport Complex
To adjust capital assets acquired in prior year $ 141,804
Internal Service Fund: I
Vehicle Replacement
To adjust capital assets acquired in prior year $ 30,649 I
Beginning net assets has been restated as follows:
Governmental Activities:
1
To restate accounts receivable at July 1, 2004 $ 85,218
To adjust capital assets acquired in prior years (6,977,713) I
$ (6,892,495)
Business-Type Activities: I
To adjust capital assets acquired in prior years $ 141,804
I
I
62 I
' City of Rancho Cucamonga
Notes to Financial Statements (Continued)
' Note 12: Summary Disclosure of Self-Insurance Contingencies
The City is self-insured for the first $250,000 on each general liability claim and for the first
$100,000 on each workers'compensation claim. The insurance coverage in excess of the self-
insured amount is provided by the Public Agency Risk Sharing Authority of California(PARSAC)
up to a limit of$10,000,000.
' 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
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 30,2005,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 $7,346,593 is adequate to
cover such losses.
' The following is a summary of the changes in the claims liability over the past two fiscal years:
Current Year Claims
Beginning and Changes in Claim Ending
'
Fiscal Year Balance Estimates Payments Balance
2003-2004 $ 440,857 $ (105,817) $ (191,744) $ 143,296
' 2004-2005 143,296 867,518 (339,992) 670,822
The current portion of the liability in the amount of$187,806 is reported in the General Fund and
I the long-term portion in the amount of $483,016 is included in the non-current liability on the
Statement of Net Assets.
Note 13: 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
' 63
City of Rancho Cucamonga ,
Notes to Financial Statements (Continued)
Note 13: West End Communications Financing Authority (Continued) ,
participate on the Board of Directors.The Authority is a public entity separate from the agencies,
and is not included in the financial statements of those entities.The City of Rancho Cucamonga
does not have an equity interest in the Authority.
Note 14: Recent Legislation
During 1995, the California Supreme Court issued a decision, which reinstated California's
Proposition 62's voter-approval requirement for general taxes.As a result of this ruling,questions
have arisen regarding the ability of general law cities to continue to assess utility user and other
form of taxes, which were not approved by the voters. Also, recently the voters approved
Proposition 218 which required that certain forms of taxes to be approved by the voters.As of the
date of this report, a determination of whether future collection of this tax can continue cannot be
determined.
Note 15: Subsequent Events
On October 5,2005, the City of Rancho Cucamonga issued, under the Mello-Roos Community ,
Facilities Act of 1982,Community Facilities District No.2000-03(Rancho Summit)2005 Special
Tax Bonds in the amount of $9,835,000 to provide financing for the landscaping of parks and
parkways,the acquisition and construction of certain park equipment and construction of certain
street improvements.
I
1
1
1
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64 1
1
CITY OF RANCHO CUCAMONGA
Nonmajor Governmental Funds
Capital Projects Funds
Assessment District 82-1 Fund - Established to account for the receipt and disbursement of funds used in
the construction of streets, storm drainage and utility improvements within the project area Financing
was provided by the sale of bonds under the Refunding Act of 1984 for 1915 Improvement Act Bonds
CFD 84-1 Fund - Established to account for the receipt and disbursement of funds used in the
construction and installation of public capital drainage facilities, together with appurtenant work and
incidental expenses, to serve and provide drainage protection to property located within Community
Facilities District No 84-1 (Day Creek Drainage System) Financing was provided by the sale of bonds
under the Mello-Roos Community Facilities Act of 1982
' Assessment District 84-2 Fund - Established to account for the receipt and disbursement of funds used in
the construction of certain public works of improvement, together with appurtenances and appurtenant
work, including acquisition where appropriate, in Special Assessment District No 84-2 (Alta Loma
' Channel Improvement) Financing was provided by sale of bonds under the 1915 Improvement Act
Bonds
Assessment District 86-2 Fund - Established to account for the receipt and disbursement of funds used in
' construction and acquisition of drainage improvements together with appurtenances and appurtenant
work, acquisition of real property, if necessary, and incidental expenses within the Assessment District
No 86-2 Financing was provided by the sale of limited obligation bonds under the Improvement Bond
Act of 1915
Regional Choice Transit Capital Improvement Fund - 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 Fund - 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 Fund - 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 Fund - Established to account for monies deposited by developers for
initial consulting and administrative costs and expenses related to a proposed public financing district
' CFD 2001-01 Fund - This CFD was established to fund the necessary infrastructure (streets, storm
drains, sewer, water, landscaping, and traffic signals) integral to the proposed mall located at Foothill
Blvd and the 1-15 Freeway The improvements are located south of Base Line Rd , primarily north of
' Foothill Blvd , primarily east of Day Creek Channel, and west of Etiwanda Ave Financing was provided
by the sale of bonds under the Mello-Roos Community Facilities Act of 1982
1
' (Continued)
•
1
CITY OF RANCHO CUCAMONGA
' Nonmajor Governmental Funds
Capital Projects Funds
(Continued)
CFD 2003-01 Protect Fund - This CFD was established to fund the necessary infrastructure (streets,
storm drains, sewer, water, landscaping, and traffic signals) integral to the proposed mall located at
' Foothill Blvd and the 1-15 Freeway The improvements are generally bordered on the north by Church
Street, on the east by Interstate 15, on the south by Arrow Route and on the west by a Southern
California Edison easement from Arrow Route north to Foothill Boulevard and by Day Creek Boulevard
' from Foothill Boulevard north to Church Street Financing will be provided by the sale of bonds under the
Mello-Roos Community Facilities Act of 1982
Public Library Bond Act 2000 Fund - This grant is from funds made available by the California Reading
and Literacy Improvement and Public Library Construction and Renovation Bond Act of 2000 for the
construction of the Victoria Gardens Library
' Prop 12 Park Bond Act Rind - The Block Grant Program funds are for the acquisition and/or development
of high priority projects that satisfy the most urgent park and recreation needs, with emphasis on unmet
needs in the most heavily populated and more economically disadvantaged areas within each jurisdiction
These funds are allocated on the basis of population The Program requires a minimum local match of
' 30% and will be used for the development of Central Park The Per Capita Program is intended to meet
the urgent need for safe, open and accessible local park and recreational facilities for increased
recreational opportunities that provide positive alternatives to social problems. These funds are allocated
' on the basis of population There are no matching requirements under this Program
Prop 40 Park Bond Act Fund - Establishes the California Clean Water, Clean Air, Safe Neighborhood
Parks, and Coastal Protection Act of 2002 to maintain a high quality of life for California's growing
population by continuing to invest in parks and recreation facilities, as well as protect the state's natural
and historical resources These funds will be used for the development of Central Park
' Community Facilities District 2004-01 Rancho Etiwanda Fund - 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 2003-01 Cultural Center Fund - Established to account for the portion of the
costs associated with the development of the City's Cultural Arts Center that is being funded by
Community Facilities District (CFD) 2003-01 Financing for the CFD will be provided by the sale of bonds
under the Mello-Roos Community Facilities Act of 1982
Community Facilities District 2004-02 Rancho Summit Fund - Established to account for the receipt and
disbursement of funds used in the acquisition and construction of facilities consisting primarily of a park,
an equestrian center, a ball field and landscaping improvements Financing was provided by the sale of
bonds under the Mello-Roos Community Facilities Act of 1982
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CITY OF RANCHO CUCAMONGA
Nonmajor Governmental Funds
Special Revenue Funds
Special Revenue Funds account for revenues derived from specific sources, which are required by law or
administrative regulation to be accounted for in a separated fund Funds included are
Gas Tax Fund - Established to account for the revenue and disbursement of funds used for road
construction and maintenance of the City network system The City's share of state gasoline taxes
provided the financing
' SB 325 Fund - Established to account for the revenue and disbursement of funds received by extending
the statewide sales tax of 1/4 of 1 cent to motor vehicle fuel under the Transportation Development Act
' Recreation Fund - Established to account for the wide variety of classes, special events, and activities
sponsored by the Community Services Department
' Park Development Fund - Established to account for the residential park development fees charged
subdividers upon issuance of a building permit for development of future park or recreational sites.
Beautification Fund - Established to account for fees collected to provide proper landscaping and
' irrigation systems after parkway and median improvements are made
Lighting Districts Fund - Established to account for the costs associated with providing street lights
Financing is provided by special assessments levied against the benefiting property owners
Landscape Maintenance Fund - Established to account for the costs associated with providing landscape
maintenance Financing is provided by special assessments levied against the benefiting property
' owners
Systems Development Fund - Established to account for fees charged a subdivider for the construction
and expansion of City streets and highways, which provide additional capacity and safety
Drainage Facilities Fund - Established to account for fees charged developers for purposes of defraying
the actual or estimated costs of constructing planned drainage or sewer facilities that are in the
subdivision
Pedestrian Grants Fund - Established to account for the revenue and disbursement of funds received for
' the construction of facilities provided for the exclusive use of pedestrians and bicycles.
Transportation Enhancement Act Fund - ISTEA (formerly FAU) is a federal grant funding source of the
construction of major streets and bridges The Intermodal Surface Transportation Efficiency Act (ISTEA)
is a competitive grant program that the City participates in
Community Development Block Grant Fund - Established to account for grants received from the
' Department of Housing and Urban Development These revenues must be expended to accomplish one
of the following objectives elimination of slum or blight, or benefit to low and moderate income persons
by providing loans and grants to owner-occupants and rental property owners to rehabilitate residential
properties.
' Assessment Administration Fund - Established to account for the revenue and disbursement of
administration of assessment districts
1
1
(Continued)
CITY OF RANCHO CUCAMONGA
' Nonmajor Governmental Funds
Special Revenue Funds
(Continued)
San Sevaine/Etiwanda Drainage Fund - Established to account for Development Impact fees collected in
the San Sevaine/Etiwanda Drainage Assessment District for the construction of regional and mainline
' flood control projects in that district
SB 140 Fund - Established to account for the revenue and disbursement of State matching funds for the
' construction of eligible street construction projects
Air Quality Improvement Fund - Established to account for the revenue and disbursement of funds
received as a result of Assembly Bill 2766 which imposed an additional registration fee on motor vehicles
' These revenues are to be used to reduce air pollution from motor vehicles and for related planning,
monitoring, enforcement, and technical studies (Vehicle Code Section 9250.17 and Health and Safety
Code Chapter 7, Part 5 of Division 26, commencing with Section 44220)
' South Etiwanda Drainage Fund - Established to account for monies deposited by property owners for
initial consulting costs related to a possible formation of an assessment district for master planned
drainage facilities
Lower Etiwanda Drainage 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) Fund - Established to acquire the necessary
infrastructure from the developer after the completion and acceptance of the approved improvements
Financing was provided by the sale of bonds pursuant to the provisions of the Improvement Act of 1915
' Measure I Fund - Established to account for the revenue and disbursement of county/local gasoline tax
funds for the construction and maintenance of eligible street projects
' Library Services Fund - Established to account for services provided by the City of Rancho Cucamonga
Library Funding for this service is made possible through a transfer of San Bernardino County library tax
revenues to the City of Rancho Cucamonga for library purposes Some start-up costs were incurred
during 1993/94; however, full implementation of City library services did not begin until September 1994
Metrolink Fund - Established to account for the commuter rail project (Metrolink Station) being funded by
a combined source of State Proposition 108 (Passenger Rail & Clean Air Bond Act of 1990) and San
Bernardino County Measure I revenues allotted to the City through an agreement with San Bernardino
Associated Governments (SANBAG)
California Literacy Campaign Grant Fund -The California Literacy Campaign Grant is administered by the
State Library of California for the purpose of promoting literacy
Families for Literacy Program Fund - 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
Major 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
' (Continued)
CITY OF RANCHO CUCAMONGA
Nonmajor Governmental Funds
Special Revenue Funds
(Continued)
Used Oil Recycling Grant Fund - In 1991, the Legislature passed AB 2076, the California Oil Recovery
Enhancement Act. The act requires oil manufacturers to pay $0 04 to the California Integrated Waste
Management Board for each quart of lubricating oil sold in the State of California These grant funds are
available to governmental agencies, based on population, for the purpose of establishing and
administering used oil collection programs These funds must be used expressly for oil recycling
' collection and educational programs
Local Law Enforcement Block Grant Fund - Established to account for a federal grant awarded by the
United States Department of Justice
COPS Program Grant Fund - Established to account for a grant awarded as the result of the approval of
State Assembly Bill 3229 The grant is a one-year award with no matching fund requirements.
COPS In Schools Grant Fund - Established to account for a grant awarded by the Federal Department of
Justice to provide supplemental funding of four (4) school resource officer (SRO) deputies at local
schools The total grant award was $500,000 and will be utilized over a three-year period
California Law Enforcement Program Fund - Established to account for a program administered by the
State Controller that is intended to provide one-time grants to local law enforcement agencies for
purchase of high technology equipment
Adult Education Act 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
Library Services and Technologies Act Fund - 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
AB 2928 Traffic Congestion Relief Fund - Established to account for the revenue and disbursement of
State AB 2928 funds allocated for transportation purposes
' Litter Reduction Grant Fund - Established to account for a grant from the State Department of
Conservation This grant will fund a program that will emphasize the collection and recycling of beverage
containers at large venues, public areas, residential communities or schools
' (Continued)
I
CITY OF RANCHO CUCAMONGA
' Nonmajor Governmental Funds
Special Revenue Funds
(Continued)
Teen Connection Program Grant Fund - Established to account for a grant provided through the San
Bernardino County Superintendent of Schools by the State of California The funds will enable the City to
' serve more youth in the community by expanding its teen services to a new level with the implementation
of the Teen Connection Program This program places a City staff member on high school campuses to
share City program information with students, show them how they can earn scholarships to college and
participate in an apprentice program for job experience, and feature annual awards and scholarships for
those students who best exemplify community service and spirit
Signal Coordination Grant Fund - 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
•
' Teen Connection State Grant Fund - 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.
' Safe Routes to School Program Grant Fund - The Safe Routes to School Program fund is comprised of
grant monies provided by the State of California. The state funds are administered through CalTrans as
' part of the California Department of Health Services "Safe Routes to School Program" and are available
for transportation projects that increase the safety of pedestrians and bicyclists.
COPS Universal Grant Fund - Established to account for a grant awarded by the Federal Department of
Justice to fund five (5) additional full-time officers The total grant award is $375,000, covers a 3-year
period and has a 25% matching requirement The officers will be utilized in the Solution Oriented Policing
Unit, which is designed to present the community policing concept to the citizens of Rancho Cucamonga
Congestion Mitigation Fund - Established to account for monies provided by the Federal Highway
Administration as part of its Congestion Mitigation and Air Quality (CMAQ) Improvement Program The
federal funds are administered by the California Department of Transportation and are available for
' surface transportation and other related projects that contribute to air quality improvements and reduce
congestion
' Foothill Boulevard Maintenance Fund - This fund was established to account for funding provided by Cal
Trans as part of their relinquishment of Foothill Boulevard to the City of Rancho Cucamonga. This limited
funding source will be utilized to repair and maintain portions of Foothill Boulevard
Milliken Land Transaction Fund - The family of Ralph M Lewis, in conjunction with Lewis Homes, Inc ,
donated $2,000,000 to the City for the development of the Community Center in Central Park
' MWD City Makeover Program Grant Fund - This grant program was established by the Metropolitan
Water District (MWD) to lessen the region's outdoor water use The City's share of the grant will provide
resources for drought tolerant landscaping, walking paths, and an irrigations system for the six acres
surrounding the Sam Maloof residence and workshop
' Code Enforcement Grant Program Fund - This grant was awarded by the State of California Department
of Housing to purchase various equipment and contract services to improve current Code Enforcement
' staff equipment, services to the community and staff safety There are no matching funds required for
this grant
(Continued)
1
CITY OF RANCHO CUCAMONGA
'
Nonmajor Governmental Funds
Special Revenue Funds
(Continued)
Youth Enrichment Services Grant Fund - The Youth Enrichment Services (YES) program is a three-year
operational grant addressing the delivery of programs and services to families with children ages 0-5. It
-will focus on four main service areas at three new locations Year 1 will focus on the Mulberry Learning
Center, Year 2-Lions East Community Center and Year 3-the proposed Etiwanda Learning Center The
YES program is funded by the Children and Families Commission for San Bernardino County The
' current year's budget reflects funding for Year 2
Target Literacy Grant Fund - This fund is administered through a grant from Target Stores The grant
provided supplemental funding for the City's Youth Enrichment Services (YES) program The YES
' program provides resources for families with children under 5 years of age The Target Grant helped to
provide materials for the older siblings in those families between the ages of 6— 10
' Drink, Drive, Lose Grant Fund - This grant was awarded by the State of California Office of Traffic Safety
to provide supplementary funding for overtime costs incurred during sobriety checkpoints. The overall
goal of the project is to reduce the number of victims killed and injured as a result of alcohol-involved
crashes
Department of Homeland Security Grant Fund - This grant from the State Homeland Security Grant
Program is administered by the San Bernardino County Office of Emergency Services The grant is
' funded by the Federal Department of Homeland Security The funds will be utilized to purchase terrorism
and weapons of mass destruction (WMDs) response equipment and supplies in conjunction with an
appropriate level of training cost funding for national security There are no matching funds required for
this grant
COPS/Dreier EOC Grant Fund - This COPS 2003 Technology Grant in the amount of $155,980 was
awarded by the U S Department of Justice, Office of Community Oriented Policing Services The funds
will be utilized to purchase equipment, software and related contract services to improve the technology
and automation capabilities within the Emergency Operations Center (EOC) at City Hall. There are no
matching funds required for this grant
OTS Traffic Safety Grant Fund - This grant was awarded by the State of California Office of Traffic Safety
to provide supplementary funding for two motorcycle officers and related equipment for the Police
Department
' Henderson/Wardman Drainage Fund -The Henderson/Wardman Drainage fund is a developer impact fee
supported fund for the construction of storm drain improvements in the Henderson/Wardman drainage
area
' Integrated Waste Management Fund - Established to account for AB939 recycling fee revenues from the
City's refuse haulers and can only be used for the City's Household Hazardous Waste Disposal program.
' Assembly Bill 939 is a law that was passed by the State of California that mandates that all cities divert a
specified percentage of their solid waste from their landfills in accordance with established deadlines
Federal Grant Fund — Dreier - Initially, this fund was established to account for a $50,000 grant from
' Congressman David Dreier The funds were used to begin the preliminary design process for a new
senior center facility in Central Park During FY 2003/04, the grant was supplemented with an additional
$804,000 from Congressman Dreier, which will be used in conjunction with other funds to construct the
' new senior center facility in Central Park
Pre-Disaster Mitigation Grant Fund - Established to account for a grant awarded by the State of California
Governor's Office of Emergency Services to provide funding for the City's hazard mitigation plan.
(Continued)
CITY OF RANCHO CUCAMONGA
t Nonmajor Governmental Funds
Special Revenue Funds
(Continued)
OTS Fire Equipment Grant Fund - This $27,000 grant was awarded by the State of California Office of
Traffic Safety for the purchase of auto extrication lifting bag equipment There are no matching funds for
' this grant
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
1
1
' (Continued)
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1_
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2005
Special Revenue Funds
Park '
Gas Tax SB 325 Recreation Development
Assets:
Pooled cash and investments $ 2,660,108 $ 107,727 $ 1,452,148 $ 8,020,007 '
Receivables:
Accounts 265,978 - - 16,678
Taxes - - 12 - '
Interest 6,475 276 3,420 21,217
Deferred loans - - - -
Grants - - - -
Prepaid costs - - - - ,
Due from other funds - - - -
Restricted assets:
Cash and investments with ,
fiscal agents - - - -
Total Assets $ 2,932,561 $ 108,003 $ 1,455,580 $ 8,057,902
Liabilities and Fund Balances: '
Liabilities:
Accounts payable $ 97,306 $ - $ 147,809 $ 273,895
Accrued liabilities 20,855 - 33,627 1,370
Due to other funds - - - -
Deferred revenue - - - 2,071
Unearned revenue - - 72,095 300,000
'
Advances from other funds - - - 0
Deposits payable - - - -
Due to other governments - - - -
Total Liabilities 118,161 - 253,531 577,336 ,
Fund Balances: -.
Reserved: '
Reserved for encumbrances 73,560 - 1,996 874,352
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for data processing equipment '
and technology replacement 2,780 - - -
Reserved for vehicle and
equipment replacement 850,090 - - -
Reserved for land acquisition - - - - '
Reserved for capital projects - - - 2,801,000
Unreserved:
Designated for self-insurance - - - -
Designated for employee leave payouts - - - - '
Designated for working capital - - - -
Undesignated 1,887,970 108,003 1,200,053 3,805,214
Total Fund Balances 2,814,400 108,003 1,202,049 7,480,566 '
Total Liabilities and Fund Balances $ 2,932,561 $ 108,003 $ 1,455,580 $ 8,057,902
I
66 I
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Schedule 1
Page 2 of 15
Special Revenue Funds
I Lighting Landscape
Maintenance Systems Drainage Pedestrian
Beautification Districts Districts Development Facilities Grants
' $ 3,787,230 $ 3,758,291 $ 12,154,998 $21,365,015 $ 6,243,617 $ -
- - 90,422 258,745 -
' 29,800 133,654 - - -
9,652 9,747 31,727 55,498 15,893
- _ - - 363
I - - - - - -
$ 3,796,882 $ 3,797,838 $ 12,320,379 $21,510,935 $ 6,518,255 $ 363
I
$ 47,786 $ 107,661 $ 1,002,237 $ 909,239 $ 59,298 $ -
I 105 - 30,201 11,427 - -
- 272
93,407 5,102 -
' 141,298 107,661 1,032,438 920,666 64,400 272
1 653,325 226 635,297 8,308,564 928,810 -
I - - - - - -
2,887,371 5,972,699 10,875,400 3,863,620 -
802,580 4,679,945
3,002,259 - - 1,406,305 1,661,425 91
1 3,655,584 3,690,177 11,287,941 20,590,269 6,453,855 91
$ 3,796,882 $ 3,797,838 $ 12,320,379 $21,510,935 $ 6,518,255 $ 363
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I 67
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2005
Special Revenue Funds
Transportation Community San Sevaine/ '
Enhancement Development Assessment Etiwanda
Act Block Grant Administration Drainage
Assets: '
Pooled cash and investments $ 325,705 $ 346 $ 623,470 $ 5,161,229
Receivables:
Accounts - - 8 -
Taxes - - - - '
Interest 834 - 1,627 13,239
Deferred loans - 326,438 - -
Grants - 1,206,626 - -
Prepaid costs - - 77 -
Due from other funds - - - -
Restricted assets:
Cash and investments with
fiscal agents - - - -
Total Assets $ 326,539 $ 1,533,410 $ 625,182 $ 5,174,468
Liabilities and Fund Balances:
I
Liabilities:
Accounts payable $ - $ 210,766 $ 20,044 $ 48,890
Accrued liabilities - 3,673 7,742 -
Due to other funds - 991,836 - -
Deferred revenue - 544,094 - -
Unearned revenue - - - -
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - 326,438 - -
Total Liabilities - 2,076,807 27,786 48,890
Fund Balances:
Reserved:
Reserved for encumbrances - 599,855 20,901 -
Reserved for prepaid costs - - 77 -
Reserved for radio system acquisition - - - -
Reserved for data processing equipment '
and technology replacement - - - -
Reserved for vehicle and
equipment replacement - - - -
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for self-insurance - - - - '
Designated for employee leave payouts - - - -
Designated for working capital - - - -
Undesignated 326,539 (1,143,252) 576,418 5,125,578
Total Fund Balances 326,539 (543,397) 597,396 5,125,578 I
Total Liabilities and Fund Balances $ 326,539 $ 1,533,410 $ 625,182 $ 5,174,468
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Schedule 1
1 Page 4 of 15
' Special Revenue Funds
I Air South Lower Masi
Quality Etiwanda Etiwanda Commerce
SB 140 Improvement Drainage Drainage Center Measure I
I $ 36,146 $ 121,454 $ 15,463 $ 1,387,326 $ 7,182 $ 6,527,326
- - - - - 78,451
I -
320 40 3,557 18 15,557
' - 51,450 - - - _
50 -
- 1,260 - - - -
- - - - 259,049 -
$ 36,146 $ 174,502 $ 15,503 $ 1,390,883 $ 266,249 $ 6,621,334
I
$ - $ 1,511 $ - $ - $ - $ 92,790
349 - - - 3,107
I - - - - -
I - 1,860 - - - 95,897
I - - - - - 627,957
- 50 - - - -
I - - - - - -
- -
84,420 2,330,872
' - 2,889-
36,146 172,592 15,503 1,390,883 178,940 3,566,608
' 36,146 172,642 15,503 1,390,883 266,249 6,525,437
$ 36,146 $ 174,502 $ 15,503 $ 1,390,883 $ 266,249 $ 6,621,334
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I 69
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2005
Special Revenue Funds
California Families
Library Literacy for Literacy
Services Metrolink Campaign Grant
Assets:
Pooled cash and investments $ 2,910,829 $ 41,083 $ 40,000 $ 22,682
Receivables:
Accounts 15,902 - 10,000 -
Taxes 67,326 - - - ,
Interest 6,406 57 - -
Deferred loans - - - -
Grants - - - -
Prepaid costs - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with '
fiscal agents - - - -
Total Assets $ 3,000,463 $ 41,140 $ 50,000 $ 22,682
ILiabilities and Fund Balances:
Liabilities:
Accounts payable $ 67,859 $ - $ 91 $ -
Accrued liabilities 20,493 - 992 -
Due to other funds - - 34,181 -
Deferred revenue 10,000 - - -
Unearned revenue - - - -
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - - -
Total Liabilities . 98,352 - 35,264 -
I
Fund Balances:
Reserved:
II
Reserved for encumbrances 466,098 - - -
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for data processing equipment
and technology replacement - - - -
Reserved for vehicle and
equipment replacement - - - -
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for self-insurance - - - - '
Designated for employee leave payouts - - - -
Designated for working capital 63,375 - - -
Undesignated 2,372,638 41,140 14,736 22,682
Total Fund Balances 2,902,111 41,140 14,736 22,682 '
Total Liabilities and Fund Balances $ 3,000,463 $ 41,140 $ 50,000 $ 22,682
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70 I
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Schedule 1
IPage 6 of 15
' Special Revenue Funds
California
I
Major Urban Used Oil Local Law COPS COPS Law
Resource Recycling Enforcement Program in Schools Enforcement
Library Grant Grant Block Grant Grant Grant Program
I $ 3,218 $ 12,098 $ 74,289 $ 166,481 $ - $ 58,715
- - 190 605 - 150
' - - -
-
780 86,791 -
- -
I - - i - - -
$ 3,218 $ 12,098 $ 74,479 $ 167,866 $ 86,791 $ 58,865
I
$ - $ - $ 31,203 $ - $ - $ -
I 104 -
1,725 86,791
-
- - - - 45,837 -
' - 64,957 - - --
I - 104 97,885 - 132,628 -
I - - 50,760 - - 26,548
- - - 780 - -
I - - - - - -
-
-
3,218 11,994 (74,166) 167,086 (45,837) 32,317
I3,218 11,994 (23,406) 167,866 (45,837) 58,865
$ 3,218 $ 12,098 $ 74,479 $ 167,866 $ 86,791 $ 58,865
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2005 '
Special Revenue Funds
Library AB 2928
Adult Senior Services & Traffic
Education Act Outreach Technologies Congestion
Grant Grant Act Relief
Assets:
Pooled cash and investments $ 1,790 $ 3,343 $ 19,148 $ 9,333
Receivables:
Accounts - - - -
Taxes - - - - '
Interest - - - 24
Deferred loans - - - -
Grants - - - 387,812
Prepaid costs - - - -
Due from other funds - - - 1,320,000
Restricted assets:
Cash and investments with
fiscal agents - - - -
Total Assets $ 1,790 $ 3,343 $ 19,148 $ 1,717,169
Liabilities and Fund Balances: I
Liabilities:
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - - -
Due to other funds - - - -
Deferred revenue - - - 387,812
Unearned revenue - - - - ,
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments '
Total Liabilities - - - 387,812
Fund Balances:
Reserved: '
Reserved for encumbrances - - - -
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for data processing equipment I.
and technology replacement - - - -
Reserved for vehicle and
equipment replacement - - - -
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for self-insurance - - - -
Designated for employee leave payouts - - - -
Designated for working capital - - - -
Undesignated 1,790 3,343 19,148 1,329,357
Total Fund Balances 1,790 3,343 19,148 1,329,357
I
Total Liabilities and Fund Balances $ 1,790 $ 3,343 $ 19,148 $ 1,717,169
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72 I
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Schedule 1
Page 8 of 15
I
Special Revenue Funds
Teen Teen
'
Litter Connection Signal Connection Safe Routes
Reduction Program Coordination State Conservation to School
Grant Grant Grant Grant Bond Act Program
I $ 11,265 $ 447 $ 12,460 $ 843 $ 182 $ -
- - - - - 100,700
I 1 31 - -
I _ _ _ _ _ 18,700
1 - - - - - -
$ 11,265 $ 448 $ 12,491 $ 843 $ 182 $ 119,400
$ 300 $ - $ - $ - $ - $ 1,870
- - - - 167,498
- - - - - 18,700
1 - - -
1 300 - - - - 188,068
I - - - - - -
I - - - - - -
-
-
10,965 448 12,491 843 182 (68,668)
I10,965 448 12,491 843 182 (68,668)
$ 11,265 $ 448 $ 12,491 $ 843 $ 182 $ 119,400
I
I 73
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2005 '
Special Revenue Funds
COPS Milliken ,
Universal Congestion Foothill Blvd Land
Grant Mitigation Maintenance Transaction
Assets: '
Pooled cash and investments $ - $ - $ 420,945 $ -
Receivables:
Accounts - - - -
Taxes - - - - '
Interest - - - -
Deferred loans - - - -
Grants - - - - '
Prepaid costs - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with
fiscal agents - - - -
Total Assets $ - $ - $ 420,945 $ - '
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 895 $ - '
Accrued liabilities - - 352 -
Due to other funds - 99,968 - 4,243
Deferred revenues - - - -
Unearned revenue - - - - '
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - - '
-
Total Liabilities - 99,968 1,247 4,243
Fund Balances: •
Reserved:
Reserved for encumbrances - - - -
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for data processing equipment
and technology replacement - - - -
Reserved for vehicle and
equipment replacement - - - - '
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for self-insurance - - - - '
Designated for employee leave payouts - - - -
Designated for working capital - - - -
Undesignated - (99,968) 419,698 (4,243)
Total Fund Balances - (99,968) 419,698 (4,243) 1
Total Liabilities and Fund Balances $ - $ - $ 420,945 $ -
I
74 '
I
Schedule 1
IPage 10 of 15
ISpecial Revenue Funds
I MWD City Code Youth Target Drink, Department
Drive,Makeover Enforcement Enrichment Literacy ve, Lose of Homeland
Program Grant Grant Program Grant Grant Grant Security Grant
I $ 57 $ 4,417 $ 21,706 $ 2,690 $ 8,798 $ 111,083
- - 12 - - -
I - 7 43
I - - - - - -
I - - - - -
$ 57 $ 4,417 $ 21,718 $ 2,697 $ 8,841 $ 111,083
I
$ - $ - $ - $ - $ - $ 6,821
1 -
- - - - - 105,713
I - - - - -
I - - - - - 112,534
- - - 174,438
I - - - - - -
I - - -
-
57 4,417 21,718 2,697 8,841 (175,889)
I57 4,417 21,718 2,697 8,841 (1,451)
$ 57 $ 4,417 $ 21,718 $ 2,697 $ 8,841 $ 111,083
1 75
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2005 ,
Special Revenue Funds
COPS/ OTS Henderson/ Integrated
Dreier EOC Traffic Wardman Waste
Grant Safety Drainage Management
Assets: '
Pooled cash and investments $ - $ - $ 321,685 $ 1,990,643
Receivables:
Accounts - - - -
Taxes - - - - ,
Interest - - - -
Deferred loans - - - -
Grants 38,912 54,997 - - '
Prepaid costs - 17,570 - -
Due from other funds - - - -
Restricted assets:
Cash and investments with t
fiscal agents - - - -
Total Assets $ 38,912 $ 72,567 $ 321,685 $ 1,990,643
Liabilities and Fund Balances: I
Liabilities:
Accounts payable $ - $ 37,837 $ - $ -
Accrued liabilities - - - 1,380 '
Due to other funds 43,113 34,730 - -
Deferred revenues 34,711 54,997 - -
Unearned revenue - - - - ,
Advances from other funds - - - -
Deposits payable - - - -
• Due to other governments - - - -
Total Liabilities 77,824 127,564 - 1,380
I
Fund Balances:
Reserved:
Reserved for encumbrances 53,714 - - -
Reserved for prepaid costs - 17,570 - -
Reserved for radio system acquisition - - - -
Reserved for data processing equipment
and technology replacement - - - -
Reserved for vehicle and
equipment replacement - - - -
Reserved for land acquisition - - - - ,
Reserved for capital projects - - - -
Unreserved:
Designated for self-insurance - - - -
Designated for employee leave payouts - - - - ,
Designated for working capital - - - -
Undesignated (92,626) (72,567) 321,685 1,989,263
Total Fund Balances (38,912) (54,997) 321,685 1,989,263
I
Total Liabilities and Fund Balances $ 38,912 $ 72,567 $ 321,685 $ 1,990,643
I
76 I
I
Schedule 1
' Page 12 of 15
I
Special Revenue Funds Capital Projects Funds
I Federal Pre-Disaster OTS Assessment
Grant Fund - Mitigation Fire Equipment Fire District CFD
Dreier Grant Grant District 82-1 84-1
I $ - $ - $ - $ 9,480,696 $ 172,799 $ 863,466
- - - 93,598 - -
'1 _ _ _ 359,515 - -
42,824 442 2,211
' - 21,750 - --
- 2,058
- - - 802,580 - -
1 - - - -
' $ - $ 21,750 $ - $ 10,781,271 $ 173,241 $ 865,677
I $ _ $ 21,750 $ - $ 293,072 $ - $ -
1,562,976
- 21,750 - - - -
-
- - - 9,500 - -
1 - 43,500 - 1,865,548 - -
1 50,000 - - 119,841 - -
- - 2,058 - -
- - 150,000 -
I - _
-
- -
- 2,643,544
995,920
-
-
311,002
- -
-
- -
- -
2,571,927 -
1,046,455
- -
- - 1,074,976 - -
(50,000) (21,750) - - 173,241 865,677
I - (21,750) - 8,915,723 173,241 865,677
$ - $ 21,750 $ - $ 10,781,271 $ 173,241 $ 865,677
1
1 77
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2005 ,
Capital Projects Funds
Regional
Assessment Assessment Choice Transit CFD 2000-01
District District Capital South
84-2 86-2 Improvement Etiwanda
Assets:
Pooled cash and investments $ 3,994 $ 11,956 $ 309,674 $ -
Receivables:
Accounts - - - -
Taxes - - - - '
Interest 10 30 - -
Deferred loans - - - -
Grants - - - - '
Prepaid costs - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with '
fiscal agents - - 80,884
Total Assets $ 4,004 $ 11,986 $ 309,674 $ 80,884
Liabilities and Fund Balances: I
Liabilities: .
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - - - ,
Due to other funds - - 313,717 -
Deferred revenues - - - -
Unearned revenue - - - - '
Advances from other funds - - - -
Deposits payable 3,864 - - -
Due to other governments - -. - -
Total Liabilities 3,864 - 313,717 -
Fund Balances:
Reserved:
Reserved for encumbrances - 53,240 - -
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for data processing equipment '
and technology replacement - - - -
Reserved for vehicle and
equipment replacement - - - -
Reserved for land acquisition - - - - '
Reserved for capital projects - - - -
Unreserved:
Designated for self-insurance - - - - '
Designated for employee leave payouts - - - -
Designated for working capital - - - -
Undesignated 140 (41,254) (4,043) 80,884
Total Fund Balances 140 11,986 (4,043) 80,884
I
Total Liabilities and Fund Balances $ 4,004 $ 11,986 $ 309,674 $ 80,884
I
78
I
Schedule 1
' Page 14 of 15
I
Capital Projects Funds
CFD 2000-02
'
Rancho CFD 2000-03
Cucamonga Rancho CFD 2003-01 Public Library Proposition 12
Corporate Park Summit CFD 2001-01 Project Fund Bond Act -2000 Park Bond Act
I $ - $ - $ 135,623 $ - $ - $ -
- 112,594 697,447 - -
I -
1,002,236 -
1 511,100 - 16,183 3,935,483 - -
' $ 511,100 $ - $ 264,400 $ 4,632,930 $ 1,002,236 $ -
$ - $ - $ 15,127 $ 5,790 $ 455,098 $ _-
22,672 11,745 882,906 1,009,977 287,204
- - - - 447,755 -
I 7,747,479 2,436,409
-
I22,672 11,745 7,762,606 3,325,105 1,912,830 287,204
' - - 222,622 170,306 4,103,234 -
1 - - - - - -
I - -
-
488,428 (11,745) (7,720,828) 1,137,519 (5,013,828) (287,204)
I488,428 (11,745) (7,498,206) 1,307,825 (910,594) (287,204)
$ 511,100 $ - $ 264,400 $ 4,632,930 $ 1,002,236 $ -
1
1 79
I
CITY OF RANCHO CUCAMONGA Schedule 1
Page 15 of 15 ,
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2005 ,
Capital Projects Funds
CFD 2004-01 CFD 2003-01 CFD 2004-02 Total '
Proposition 40 Rancho Cultural Rancho Governmental
Park Bond Act Etiwanda Center Summit Funds
Assets:
Pooled cash and investments $ - $ 57,251 $ - $ 71,705 $ 91,132,182
Receivables:
Accounts - - - - 1,740,535 ,
Taxes - - - - 590,307
Interest - 146 - 188 242,462
Deferred loans - - - - 326,438
Grants - - - - 2,869,605 '
Prepaid costs - - - - 20,535
Due from other funds - - - - 2,123,840
Restricted assets:
Cash and investments with ,
fiscal agents - - 5,800,749 - 10,603,448
Total Assets $ - $ 57,397 $5,800,749 $ 71,893 $ 109,649,352 '
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 136,781 $ 186 $ 565,174 $ 34,180 $ 4,693,266 '
Accrued liabilities - - - - 1,698,753
Due to other funds 5,275,540 - 979,794 - 10,247,912
Deferred revenues - - - - 1,673,440
Unearned revenue - - - - 235,561 '
Advances from other funds - - - - 10,483,888
Deposits payable - - - - 13,364
:Due to other governments - - - - 326,438 '
Total Liabilities 5,412,321 186 1,544,968 34,180 29,372,622
Fund Balances:
Reserved: '
Reserved for encumbrances 25,426 53,565 4,151,650 36,037 22,482,322
Reserved for prepaid costs - - - - 20,535
Reserved for radio system acquisition - - - - 150,000
Reserved for data processing equipment '
and technology replacement - - - - 2,780
Reserved for vehicle and
equipment replacement - - - - 3,493,634 '
Reserved for land acquisition - - - - 995,920
Reserved for capital projects - - - - 29,126,384
Unreserved:
Designated for self-insurance - - - - 2,571,927 ,
Designated for employee leave payouts - - - - 1,049,344
Designated for working capital - - - - 6,620,876
Undesignated (5,437,747) 3,646 104,131 1,676 13,763,008
Total Fund Balances (5,412,321) 57,211 4,255,781 37,713 80,276,730
I
Total Liabilities and Fund Balances $ - $ 57,397 $5,800,749 $ 71,893 $ 109,649,352
I
80 I
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' THIS PAGE INTENTIONALLY LEFT BLANK
r
I
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I
I
I
I
81
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
I
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2005 ,
Special Revenue Funds ,
Park
Gas Tax SB 325 - Recreation Development '
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental 2,880,212 - - - ,
Charges for services - - 2,240,761 595
Use of money and property 71,602 3,337 27,539 324,181
Fines and forfeitures - - - -
Developer fees - - - 1,163,578 '
Contributions - - - -
Miscellaneous 1,000 - - -
Total Revenues 2,952,814 3,337 2,268,300 1,488,354 '
Expenditures:
Current: '
General government - - - -
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works 2,576,621 - - - '
Community development - - - 1,112,724
Community services - - 2,160,411 -
Capital outlay 394,853 1,881 - 2,697,968
Total Expenditures 2,971,474 1,881 2,160,411 3,810,692
Excess (Deficiency)of Revenues - '
Over(Under) Expenditures (18,660) 1,456 107,889 (2,322,338)
-
Other Financing Sources (Uses):
Transfers in 39,750 - 42,160 2,550 '
Transfers out - - - -
Total Other Financing Sources
(Uses) 39,750 - 42,160 2,550 ,
Net Change in Fund Balances $ 21,090 $ 1,456 $ 150,049 $(2,319,788)
Fund Balance: ,
Beginning of Fiscal Year, as originally reported $ 2,708,092 $ 106,547 $ 1,052,000 $ 9,800,354
Restatements 85,218 - - -
Beginning of Fiscal Year, as restated 2,793,310 106,547 1,052,000 9,800,354
1
Net Change in Fund Balances 21,090 1,456 150,049 (2,319,788)
End of Fiscal Year $ 2,814,400 $ 108,003 $ 1,202,049 $ 7,480,566 '
I
82 I
I
Schedule 2
Page 2 of 15
I
Special Revenue Funds
ILandscape
Lighting Maintenance Systems Drainage Pedestrian
Beautification Districts Districts Development Facilities Grants
I
$ $ 1,886,299 $ 7,606,735 $ $ $
I 168,478 - _ _ 2,030,348 _
120,041 84,201 288,837 651,816 171,097 93
I836,610 15,577 _ 5,076,016 2,273,224 _
- - 35,409 - - -
1,125,129 1,986,077 7,930,981 5,727,832 4,474,669 93
I1,302,705 _ _ _
209,301 - - 1,387,923 136,650 _
7,533,909
824,653 - 179,724 3,945,868 3,363,795 7,916
I1,033,954 1,302,705 7,713,633 5,333,791 3,500,445 7,916
I91,175 683,372 217,348 394,041 974,224 (7,823)
I 160 - 64,010 27,840 - _
(42, 000) (355,370)
I (41,840) - 64,010 (327,530) - -
$ 49,335 $ 683,372 $ 281,358 $ 66,511 $ 974,224 $ (7,823)
I $ 3,606,249 $ 3,006,805 $11,006,583 $20,523,758 $ 5,479,631 $ 7,914
I 3,606,249 3,006,805 11,006,583 20,523,758 5,479,631 7,914
49,335 683,372 281,358 66,511 974,224 (7,823)
$ 3,655,584 $ 3,690,177 $11,287,941 $20,590,269 $ 6,453,855 $ 91
I
I 83
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2005 '
Special Revenue Funds
Transportation Community San Sevaine/ ,
Enhancement Development Assessment Etiwanda
Act Block Grant Administration Drainage ,
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental - 619,864 - -
Charges for services - - - - ,
Use of money and property 9,936 - 23,749 144,167
Fines and forfeitures - - - -
Developer fees - - - 472,011 '
Contributions - - - -
Miscellaneous - 124,299 704,008 -
Total Revenues 9,936 744,163 727,757 616,178
I
Expenditures:
Current: '
General government - - 571,776 -
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works - - - 7,480 '
Community development - 309,860 - -
Community services - - - -
Capital outlay - 986,750 3,287 49,609
Total Expenditures - 1,296,610 575,063 57,089 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures 9,936 (552,447) 152,694 559,089
I
Other Financing Sources (Uses):
Transfers in - 9,050 13,080 - '
Transfers out - - - -
Total Other Financing Sources
(Uses) - 9,050 13,080 - ,
Net Change in Fund Balances $ 9,936 $ (543,397) $ 165,774 $ 559,089
Fund Balance: ,
Beginning of Fiscal Year, as originally reported $ 316,603 $ - $ 431,622 $ 4,566,489
Restatements - - - -
Beginning of Fiscal Year, as restated 316,603 - 431,622 4,566,489 '
Net Change in Fund Balances 9,936 (543,397) 165,774 559,089
End of Fiscal Year $ 326,539 $ (543,397) $ 597,396 $ 5,125,578 '
I
84 I
I
Schedule 2
' Page 4 of 15
I
Special Revenue Funds
IAir South Lower Masi
Quality Etiwanda Etiwanda Commerce
ISB 140 Improvement Drainage Drainage Center Measure I
$ - $ - $ - $ - $ - $ -
_ 188,271 - - - 2,310,078
(30) 1,812 475 39,187 4,531 164,003
I __ - 126,586 _ _
- - - - - 1,467
I (30) 190,083 475 165,773 4,531 2,475,548
I - 85,078 - - 250,551 -
' _ - _ _ - 100,465-
' - 154,986 -69,908 - 1,068,782
250,551 1,169,247
I (30) 35,097 475 165,773 (246,020) 1,306,301
' _ 650 - _ .. 3,9
50
I - 650 - - - 3,950
$ (30) $ 35,747 $ 475 $ 165,773 $ (246,020) $ 1,310,251
' $ 36,176 $ 135,635 $ 15,028 $ 1,225,110 $ 512,269 $ 5,215,186
- 1,260 -' 36,176 136,895 15,028 1,225,110 512,269 5,215,186
(30) 35,747 475 165,773 (246,020) 1,310,251
' $ 36,146 $ 172,642 $ 15,503 $ 1,390,883 $ 266,249 $ 6,525,437
I 85
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
I
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2005 ,
Special Revenue Funds
California Families
Library Literacy for Literacy
Services Metrolink Campaign Grant ,
Revenues:
Taxes $ 2,305,306 $ - $ - $ -
Licenses and permits - - - -
Intergovernmental 6,000 - 8,065 - '
Charges for services 91,721 - - -
Use of money and property 35,168 663 325 51
Fines and forfeitures 151,471 - - -
Developer fees - - - - '
Contributions 142,276 - 10,000 -
Miscellaneous 65,231 - - -
Total Revenues 2,797,173 663 18,390 51 '
Expenditures:
Current: ,
General government - - - -
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works - - - - '
Community development - - -
-
Community services 2,317,463 - 51,053 18,145
Capital outlay 9,142 - - -
Total Expenditures 2,326,605 - 51,053 18,145 '
Excess (Deficiency)of Revenues '
Over(Under) Expenditures 470,568 663 (32,663) (18,094)
Other Financing Sources (Uses):
Transfers in 34,830 - 2,560 13,200
Transfers out (13,870) - - -
Total Other Financing Sources
(Uses) 20,960 - 2,560 13,200 '
Net Change in Fund Balances $ 491,528 $ 663 $ (30,103) $ (4,894)
Fund Balance: '
Beginning of Fiscal Year, as originally reported $ 2,430,583 $ 40,477 $ 24,839 $ 27,576
Restatements (20,000) - 20,000 -
Beginning of Fiscal Year, as restated 2,410,583 40,477 44,839 27,576
I
Net Change in Fund Balances 491,528 663 (30,103) (4,894)
End of Fiscal Year $ 2,902,111 $ 41,140 $ 14,736 $ 22,682 '
I
86 I
I
Schedule 2
' Page 6 of 15
I
Special Revenue Funds
I
California
Major Urban Used Oil Local Law COPS COPS Law
Resource Recycling Enforcement Program in Schools Enforcement
I Library Grant Grant Block Grant Grant Grant Program
$ $ $ $ $ $
- 42,841 _ 228,383 129,714
(3) 246 2,906 5,724 142 1,790
I -
I (3) 43,087 2,906 234,107 129,856 1,790
- - - 291,372 175,551 -
' - 56,310 - _ _ _
- - 36,886 - - -
I - 56,310 36,886 291,372 175,551 -
' (3) (13,223) (33,980) (57,265) (45,695) 1,790
1 -
$ (3) $ (13,223) $ (33,980) $ (57,265) $ (45,695) $ 1,790
$ 3,221 $ 25,217 $ 10,574 $ 225,131 $ (142) $ 57,075
I3,221 25,217 10,574 225,131 (142) 57,075
(3) (13,223) (33,980) (57,265) (45,695) 1,790
$ 3,218 $ 11,994 $ (23,406) $ 167,866 $ (45,637) $ 58,865
I
I 87
III
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
I
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2005 '
Special Revenue Funds
Library AB 2928 '
Adult Senior Services & Traffic
Education Act Outreach Technologies Congestion
Grant Grant Act Relief '
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental - - - - '
Charges for services - - - -
Use of money and property (1) (1) (16) 280
Fines and forfeitures - - - -
Developer fees - - - - ,
Contributions - - - -
Miscellaneous - - - -
Total Revenues (1) (1) (16) 280 '
Expenditures:
Current:
General government - - - -
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works - - - - '
Community development - - - -
Community services - - - -
Capital outlay - - - -
Total Expenditures - - - - '
Excess (Deficiency)of Revenues '
Over(Under) Expenditures (1) (1) (16) 280
Other Financing Sources(Uses):
Transfers in - - - 1,320,000 ,
Transfers out - - - -
Total Other Financing Sources
(Uses) - - - 1,320,000
I
Net Change in Fund Balances $ (1) $ (1) $ (16) $1,320,280
Fund Balance: '
Beginning of Fiscal Year, as originally reported $ 1,791 $ 3,344 $ 19,164 $ 9,077
Restatements - - - -
Beginning of Fiscal Year, as restated 1,791 3,344 19,164 9,077 ,
Net Change in Fund Balances (1) (1) (16) 1,320,280
Fund Balances, End of Year $ 1,790 $ 3,343 $ 19,148 $1,329,357 '
I
88
I
Schedule 2
' Page 8 of 15
I
Special Revenue Funds
I Teen
Con Teen
Con
Litter
Connection Signal
Connection Safe Routes
Reduction Program Coordination State Conservation to School
I Grant Grant Grant Grant Bond Act Program
$ $ $ $ $ $
I40,701 - - _ _ _
167 14 967 (1) - -
I -
' 40,868 14 967 (1) - -
I -
38,662 -
12,928 - - - - 18,700
I - 51,590 - - - - 18,700
I (10,722) 14 967 (1) - (18,700)
I - - -
$ (10,722) $ 14 $ 967 $ (1) $ - $ (18,700)
I $ 21,687 $ 434 $ 11,524 $ 844 $ 182 $ (49,968)
I21,687 434 11,524 844 182 (49,968)
(10,722) 14 967 (1) - (18,700)
I $ 10,965 $ 448 $ 12,491 $ 843 $ 182 $ (68,668)
I
I 89
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2005 '
Special Revenue Funds
COPS Milliken ,
Universal Congestion Foothill Blvd Land
Grant Mitigation Maintenance Transaction '
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental - - - - '
Charges for services - - - -
Use of money and property 15 - 273 1,960
Fines and forfeitures - - - -
Developer fees - - - - '
Contributions - - - -
Miscellaneous - 32 - -
Total Revenues 15 32 273 1,960 '
Expenditures:
Current:
General government - - - - '
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works - - 42,711 - '
Community development - - - -
Community services - - - -
Capital outlay - - - -
Total Expenditures - - 42,711 - '
Excess (Deficiency)of Revenues - ,
Over(Under) Expenditures 15 32 (42,438) 1,960
•
Other Financing Sources (Uses):
Transfers in - - 650 - '
Transfers out - - - -
Total Other Financing Sources
(Uses) - - 650 - '
Net Change in Fund Balances $ 15 $ 32 $ (41,788) $ 1,960
Fund Balance: t
Beginning of Fiscal Year, as originally reported $ (15) $ (100,000) $ 461,486 $ (6,203)
Restatements - - - -
Beginning of Fiscal Year, as restated (15) (100,000) 461,486 (6,203) '
Net Change in Fund Balances 15 32 (41,788) 1,960
End of Fiscal Year $ - $ (99,968) $ 419,698 $ (4,243) '
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Schedule 2
IPage 10 of 15
I
Special Revenue Funds
IMWD City Code Youth Target Drink, Department
Makeover Enforcement Enrichment Literacy Drive, Lose of Homeland
Program Grant Grant Program Grant Grant Grant Security Grant
$ $ $ $ $ $ -
I45,319 24,937 _ 7,907 24,517
2 (58) 1,151 106 290 (1,452)
-
I2 45,261 26,088 106 8,197 23,065
- - - - 7,907 9,168
- 10,228 7,032 - -
- 30,616 - - - 15,348
I - 40,844 7,032 - 7,907 24,516
I2 4,417 19,056 106 290 (1,451)
1 - - -
$ 2 $ 4,417 $ 19,056 $ 106 $ 290 $ (1,451)
I $ 55 $ - $ 2,662 $ 2,591 $ 8,551 $ -
I55 2,662 2,591 8,551 -
2 4,417 19,056 106 290 (1,451)
$ 57 $ 4,417 $ 21,718 $ 2,697 $ 8,841 $ (1,451)
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I 91
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2005
Special Revenue Funds '
COPS/ OTS Henderson/ Integrated
Dreier EOC Traffic Wardman Waste
Grant Safety Drainage Management '
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental 63,212 54,872 - -
Charges for services - - - -
Use of money and property - - (4,203) (18)
Fines and forfeitures - - - -
Developer fees - - 325,888 -
Contributions - - - -
Miscellaneous - - - -
Total Revenues 63,212 54,872 321,685 (18)
Expenditures:
Current:
General government - - - -
Public safety 29,037 70,280 - -
Public safety-fire protection - - - -
Engineering and public works - - - -
Community development - - - -
Community services - - - -
Capital outlay 73,087 39,589 - -
Total Expenditures 102,124 109,869 - - I
Excess (Deficiency)of Revenues
Over(Under) Expenditures (38,912) (54,997) 321,685 (18)
Other Financing Sources (Uses):
Transfers in - - - 1,989,281
Transfers out - - - -
Total Other Financing Sources
(Uses) - - - 1,989,281 I
Net Change in Fund Balances $ (38,912) $ (54,997) $ 321,685 $ 1,989,263
Fund Balance:
Beginning of Fiscal Year, as originally reported $ - $ - $ - $ -
Restatements - - - -
Beginning of Fiscal Year, as restated - - - -
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Net Change in Fund Balances (38,912) (54,997) 321,685 1,989,263
End of Fiscal Year $ (38,912) $ (54,997) $ 321,685 $ 1,989,263
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92 1
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Schedule 2
IPage 12 of 15
I
Special Revenue Funds Capital Projects Funds
IFederal Pre-Disaster OTS Assessment
Grant Fund - Mitigation Fire Equipment Fire District CFD
Dreier Grant Grant District 82-1 84-1
I $ $ $ $ 14,995,055 $ - $ -
- - - 5,255 - -
I 804,735 _ 23,962 7,755
77 - -
0,724
- - - 241,693 5,270 26,337
- - 170 - -
I - - - 2,500 - -
- - - 433,556 - -
I804,735 - 23,962 16,456,708 5,270 26,337
I -
16
21,750 - - - -
- - -
16,548,920 - -
I - - - - -
804,735 - 23,962 64,235 - -
I804,735 21,750 23,962 16,613,155 - -
I - (21,750) - (156,447) 5,270 26,337
I
- _
- 1,439,630 - -
I - - - 1,439,630 - -
$ - $ (21,750) $ - $ 1,283,183 $ 5,270 $ 26,337
I $ - $ - $ - $ 7,632,540 $ 167,971 $ 839,340
I - - - 7,632,540 167,971 839,340
- (21,750) - 1,283,183 5,270 26,337
I $ - $ (21,750) $ - $ 8,915,723 $ 173,241 $ 865,677
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1 93
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, i
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2005 '
Capital Projects Funds '
Regional
Assessment Assessment Choice Transit CFD 2000-01
District District Capital South
84-2 86-2 Improvement Etiwanda
Revenues:
Taxes $ - $ - S - $ -
Licenses and permits - - - -
Intergovernmental - - - -
Chargesforservices - - - -
Use of money and property 160 368 17,575 2,582
Fines and forfeitures - - - -
Developer fees - - - -
Contributions - - - -
Miscellaneous - - - -
Total Revenues 160 368 17,575 2,582 '
Expenditures:
Current:
General government 3,510 100 - -
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works - - - 227,500
Community development - - - -
Community services - - - -
Capital outlay - - - -
Total Expenditures 3,510 100 - 227,500 I
Excess (Deficiency)of Revenues
Over(Under) Expenditures (3,350) 268 17,575 (224,918)
1
Other Financing Sources (Uses):
Transfers in - - 313,720 -
Transfers out - - - -
Total Other Financing Sources
(Uses) - - 313,720 - 1
Net Change in Fund Balances $ (3,350) $ 268 $ 331,295 $ (224,918)
Fund Balance:
Beginning of Fiscal Year, as originally reported $ 3,490 $ 11,718 $ (335,338) $ 305,802
Restatements - - - -
Beginning of Fiscal Year, as restated 3,490 11,718 (335,338) 305,802
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Net Change in Fund Balances (3,350) 268 331,295 (224,918)
Fund Balances, End of Year $ 140 $ 11,986 $ (4,043) $ 80,884
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94 1
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Schedule 2
' Page 14 of 15
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Capital Projects Funds
I CFD 2000-02
Rancho CFD 2000-03
Cucamonga Rancho CFD 2003-01 Public Library Proposition 12
ICorporate Park Summit CFD 2001-01 Project Fund Bond Act -2000 Park Bond Act
$ - $ - $ - $ - $ - $ -
-
- - 554,483 -
7,908 - 23,466 75,265 6,821 2,741
-
- - 249,584 22,308 - -
I7,908 - 273,050 97,573 561,304 2,741
I - - 345,335 340,889 - -
I
- - 2,669,722 2,934,401 941,487 341,585
I - - 3,015,057 3,275,290 941,487 341,585
' 7,908 - (2,742,007) (3,177,717) (380,183) (338,844)
II - 1,968,650 - _ _
I - - 1,968,650 - - -
$ 7,908 $ - $ (773,357) $(3,177,717) $ (380,183) $ (338,844)
$ 480,520 $ (11,745) $(6,724,849) $ 4,485,542 $ 165,697 $ 51,640
- - (696,108) -
I480,520 (11,745) (6,724,849) 4,485,542 (530,411) 51,640
7,908 - (773,357) (3,177,717) (380,183) (338,844)
$ 488,428 $ (11,745) $(7,498,206) $ 1,307,825 $ (910,594) $ (287,204)
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•CITY OF RANCHO CUCAMONGA Schedule 2
Page 15 of 15 I
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2005 '
Capital Projects Funds
CFD 2004-01 CFD 2003-01 CFD 2004-02 Total
Proposition 40 Rancho Cultural Rancho Governmental
Park Bond Act Etiwanda Center Summit Funds
Revenues:
Taxes $ - $ - $ - $ - $26,793,395
Licenses and permits - - - - 5,255
Intergovernmental - - - - 10,264,654
Charges for services - - - - 3,103,801
Use of money and property 15,209 2,251 80,305 • 897 2,685,909
Fines and forfeitures - - - - 151,641
Developer fees - 85,750 - 122,250 10,497,490
Contributions - - - - 154,776
Miscellaneous 204,000 - - - 1,840,894
Total Revenues 219,209 88,001 80,305 123,147 55,497,815 1
Expenditures:
Current:
General government - 49,846 - 85,434 3,035,224
Public safety - - - - 605,065
Public safety-fire protection - - - - 16,548,920
Engineering and public works - - - - 4,744,961 '
Community development - - - - 8,956,493
Community services - - - - 4,602,994
Capital outlay 6,142,435 - 1,544,968 - 29,298,820
Total Expenditures 6,142,435 49,846 1,544,968 85,434 67,792,477
Excess(Deficiency)of Revenues '
Over(Under) Expenditures (5,923,226) 38,155 (1,464,663) 37,713 (12,294,662)
Other Financing Sources (Uses):
Transfers in - - - - 7,285,721
Transfers out - - - - (411,240)
Total Other Financing Sources
(Uses) - - - - 6,874,481
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Net Change in Fund Balances $ (5,923,226) $ 38,155 $(1,464,663) $ 37,713 $ (5,420,181)
Fund Balance: ,
Beginning of Fiscal Year, as originally reported $ 510,905 $ 19,056 $ 5,720,444 $ - $86,306,541
Restatements - - - - (609,630)
Beginning of Fiscal Year, as restated 510,905 19,056 5,720,444 - 85,696,911
I
Net Change in Fund Balances (5,923,226) 38,155 (1,464,663) 37,713 (5,420,181)
End of Fiscal Year $ (5,412,321) $ 57,211 $ 4,255,781 $ 37,713 $ 80,276,730 '
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CITY OF RANCHO CUCAMONGA Schedule 3A
BUDGETARY COMPARISON SCHEDULE 1
GAS TAX
YEAR ENDED JUNE 30, 2005 1
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,793,310 $ 2,793,310 $ 2,793,310 $ - '
Resources (Inflows):
Intergovernmental 2,442,680 2,485,610 2,880,212 394,602
Use of money and property 35,440 35,440 71,602 36,162
Miscellaneous - - 1,000 1,000
Transfers from other funds - 794,390 39,750 (754,640)
Amounts Available for Appropriation 5,271,430 6,108,750 5,785,874 (322,876) i
Charges to Appropriation (Outflow):
Engineering and public works 2,558,480 2,910,440 2,576,621 333,819
Capital outlay 405,000 405,000 394,853 10,147
Total Charges to Appropriations 2,963,480 3,315,440 2,971,474 343,966
Budgetary Fund Balance, June 30 $ 2,307,950 $ 2,793,310 $ 2,814,400 $ 21,090
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98
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CITY OF RANCHO CUCAMONGA Schedule 3B
IBUDGETARY COMPARISON SCHEDULE
SB 325
1 YEAR ENDED JUNE 30, 2005
Variance with
I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 106,547 $ 106,547 $ 106,547 $ -
Resources (Inflows):
Use of money and property 2,180 2,180 3,337 1,157
Transfers from other funds - 104,820 (104,820)
IAmounts Available for Appropriation 108,727 213,547 109,884 (103,663)
Charges to Appropriation (Outflow):
I Capital outlay 107,000 107,000 1,881 105,119
Total Charges to Appropriations 107,000 107,000 1,881 105,119
IBudgetary Fund Balance, June 30 $ 1,727 $ 106,547 $ 108,003 $ 1,456
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I 99
CITY OF RANCHO CUCAMONGA Schedule 3C
'BUDGETARY COMPARISON SCHEDULES
RECREATION
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,052,000 $ 1,052,000 $ 1,052,000 $ -
Resources (Inflows):
Charges for services 2,343,600 2,272,590 2,240,761 (31,829)
Use of money and property 19,000 19,000 27,539 8,539 ,
Transfers from other funds - 194,510 42,160 (152,350)
Amounts Available for Appropriation 3,414,600 3,538,100 3,362,460 (175,640)
Charges to Appropriation (Outflow):
Community services 2,488,980 2,486,100 2,160,411 325,689
Total Charges to Appropriations 2,488,980 2,486,100 2,160,411 325,689
Budgetary Fund Balance, June 30 $ 925,620 $ 1,052,000 $ 1,202,049 $ 150,049 '
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CITY OF RANCHO CUCAMONGA Schedule 3D
BUDGETARY COMPARISON SCHEDULE
PARK DEVELOPMENT
IYEAR ENDED JUNE 30, 2005
Variance with
I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
1 Budgetary Fund Balance, July 1 $ 9,800,354 $ 9,800,354 9,800,354 $ -
Resources (Inflows):
Charges for services - - 595 595
Use of money and property 145,480 145,480 324,181 178,701
I
Developer fees 877,250 974,070 1,163,578 189,508
Transfers from other funds 4,596,230 2,550 (4,593,680)
IAmounts Available for Appropriation 10,823,084 15,516,134 11,291,258 (4,224,876)
Charges to Appropriation (Outflow):
Community development 279,180 927,700 1,112,724 (185,024)
I Capital outlay 3,735,420 4,808,080 2,697,968 2,110,112
Total Charges to Appropriations 4,014,600 5,735,780 3,810,692 1,925,088
Budgetary Fund Balance, June 30 $ 6,808,484 $ 9,780,354 $ 7,480,566 $ (2,299,788)
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I 101
I
CITY OF RANCHO CUCAMONGA Schedule 3E
BUDGETARY COMPARISON SCHEDULE I
BEAUTIFICATION
YEAR ENDED JUNE 30, 2005
I
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 3,606,249 $ 3,606,249 $ 3,606,249 $ - '
Resources (Inflows):
Intergovernmental 3,522,810 168,470 168,478 8
Use of money and property 66,110 66,110 120,041 53,931 1
Developer fees 283,840 968,600 836,610 (131,990)
Transfers from other funds - 1,400,420 160 (1,400,260)
Amounts Available for Appropriation 7,479,009 6,209,849 4,731,538 (1,478,311) '
Charges to Appropriation (Outflow):
Engineering and public works 165,880 801,280 209,301 591,979
Capital outlay 4,681,000 1,760,320 824,653 935,667 '
Transfers to other funds - 42,000 42,000 -
Total Charges to Appropriations 4,846,880 2,603,600 1,075,954 1,527,646
Budgetary Fund Balance, June 30 $ 2,632,129 $ 3,606,249 $ 3,655,584 $ 49,335 1
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CITY OF RANCHO CUCAMONGA Schedule 3F
1 BUDGETARY COMPARISON SCHEDULE
LIGHTING DISTRICTS
' YEAR ENDED JUNE 30, 2005
Variance with
' Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 3,006,805 $ 3,006,805 $ 3,006,805 $ -
Resources (Inflows):
Taxes 1,787,700 1,845,090 1,886,299 41,209
Use of money and property 49,500 54,400 84,201 29,801
I Developer fees 10,850 6,850 15,577 8,727
Transfers from other funds 74,500 52,150 - (52,150)
IAmounts Available for Appropriation 4,929,355 4,965,295 4,992,882 27,587
Charges to Appropriation (Outflow):
General government 1,571,120 1,571,120 1,302,705 268,415
Total Charges to Appropriations 1,571,120 1,571,120 1,302,705 268,415
Budgetary Fund Balance, June 30 $ 3,358,235 $ 3,394,175 $ 3,690,177 $ 296,002
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CITY OF RANCHO CUCAMONGA Schedule 3G
BUDGETARY COMPARISON SCHEDULE I
LANDSCAPE MAINTENANCE DISTRICTS
YEAR ENDED JUNE 30, 2005 '
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 11,006,583 $ 11,006,583 $ 11,006,583 $ - '
Resources (Inflows):
Taxes 7,365,010 7,470,030 7,606,735 136,705
Use of money and property 211,500 208,630 288,837 80,207 '
Other 27,330 10,500 35,409 24,909
Transfers from other funds 1,688,960 1,763,550 64,010 (1,699,540)
Amounts Available for Appropriation 20,299,383 20,459,293 19,001,574 (1,457,719) ,
Charges to Appropriation (Outflow):
Community development 8,681,510 8,892,710 7,533,909 1,358,801
Capital outlay 59,600 197,080 179,724 17,356
Total Charges to Appropriations 8,741,110 9,089,790 7,713,633 1,376,157
Budgetary Fund Balance, June 30 $ 11,558,273 $ 11,369,503 $ 11,287,941 $ (81,562) ,
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CITY OF RANCHO CUCAMONGA Schedule 3H
I
BUDGETARY COMPARISON SCHEDULE
SYSTEMS DEVELOPMENT
1 YEAR ENDED JUNE 30, 2005
Variance with
I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 20,523,758 $ 20,523,758 $ 20,523,758 $ -
Resources (Inflows):
Intergovernmental 800,000 800,000 - (800,000)
IUse of money and property 288,000 288,000 651,816 363,816
Developer fees 2,123,530 4,659,480 5,076,016 416,536
Transfers from other funds - 8,020,140 27,840 (7,992,300)
IAmounts Available for Appropriation 23,735,288 34,291,378 26,279,430 (8,011,948)
Charges to Appropriation (Outflow):
Engineering and public works 1,485,280 1,493,870 1,387,923 105,947
I Capital outlay 11,982,900 13,506,380 3,945,868 9,560,512
Transfers to other funds 355,370 355,370
Total Charges to Appropriations 13,468,180 15,355,620 5,689,161 9,666,459
IBudgetary Fund Balance, June 30 $ 10,267,108 $ 18,935,758 $ 20,590,269 $ 1,654,511
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1 105
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CITY OF RANCHO CUCAMONGA Schedule 31
BUDGETARY COMPARISON SCHEDULE I
DRAINAGE FACILITIES
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 5,479,631 $ 5,479,631 $ 5,479,631 $ - '
Resources (Inflows):
Intergovernmental - 2,030,340 2,030,348 8
Use of money and property 132,130 132,130 171,097 38,967 ,
Developer fees 911,020 1,770,780 2,273,224 502,444
Transfers from other funds - 716,800 - (716,800)
Amounts Available for Appropriation 6,522,781 10,129,681 9,954,300 (175,381) ,
Charges to Appropriation (Outflow):
Engineering and public works 136,650 136,650 136,650 -
Capital outlay 2,338,420 4,431,130 3,363,795 1,067,335 '
Total Charges to Appropriations 2,475,070 4,567,780 3,500,445 1,067,335
Budgetary Fund Balance, June 30 $ 4,047,711 $ 5,561,901 $ 6,453,855 $ 891,954 ,
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CITY OF RANCHO CUCAMONGA Schedule 3J
IBUDGET COMPARISON SCHEDULE
PEDESTRIAN GRANTS
IYEAR ENDED JUNE 30, 2005
Variance with
I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 7,914 $ 7,914 $ 7,914 $ -
Resources (Inflows):
Intergovernmental 4,000 4,000 - (4,000)
Use of money and property - - 93 93
ITransfers from other funds 3,920 (3,920)
Amounts Available for Appropriation 11,914 15,834 8,007 (7,827)
I Charges to Appropriation (Outflow):
Community development 4,000 7,920 7,916 4
Total Charges to Appropriations 4,000 7,920 7,916 4
IBudgetary Fund Balance, June 30 $ 7,914 $ 7,914 $ 91 $ (7,823)
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I 107
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CITY OF RANCHO CUCAMONGA Schedule 3K
BUDGETARY COMPARISON SCHEDULE I
TRANSPORTATION ENHANCEMENT ACT
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 316,603 $ 316,603 $ 316,603 $ -
Resources (Inflows):
Use of money and property - - 9,936 9,936
Transfers from other funds 314,000 (314,000)
Amounts Available for Appropriation 316,603 630,603 326,539 (304,064)
Charges to Appropriation (Outflow):
Capital outlay 314,000 314,000 - 314,000
Total Charges to Appropriations 314,000 314,000 - 314,000
Budgetary Fund Balance, June 30 $ 2,603 $ 316,603 $ 326,539 $ 9,936
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108
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CITY OF RANCHO CUCAMONGA Schedule 3L
IBUDGETARY COMPARISON SCHEDULE
COMMUNITY DEVELOPMENT BLOCK GRANT
IYEAR ENDED JUNE 30, 2005
Variance with
Final Budget
IBudget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 1,197,950 1,911,110 619,864 (1,291,246)
Other - 10,600 124,299 113,699
' Transfers from other funds - 9,050 9,050 -
Amounts Available for Appropriation 1,197,950 1,930,760 753,213 (1,177,547)
I Charges to Appropriation (Outflow):
Community development 345,860 350,650 309,860 40,790
Capital outlay 852,090 1,580,110 986,750 593,360
ITotal Charges to Appropriations 1,197,950 1,930,760 1,296,610 634,150
Budgetary Fund Balance, June 30 $ - $ - $ (543,397) $ (543,397)
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I 109
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CITY OF RANCHO CUCAMONGA Schedule 3M
BUDGETARY COMPARISON SCHEDULE
ASSESSMENT ADMINISTRATION
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 431,622 $ 431,622 $ 431,622 $ - ,
Resources (Inflows):
Use of money and property 2,000 20,000 23,749 3,749
Other 650,810 691,290 704,008 12,718 ,
Transfers from other funds - 13,080 13,080 -
Amounts Available for Appropriation 1,084,432 1,155,992 1,172,459 16,467
Charges to Appropriation (Outflow): '
General government 609,300 658,160 571,776 86,384
Capital outlay - 17,360 3,287 14,073
Total Charges to Appropriations 609,300 675,520 575,063 100,457 '
Budgetary Fund Balance, June 30 $ 475,132 $ 480,472 $ 597,396 $ 116,924
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CITY OF RANCHO CUCAMONGA Schedule 3N
IBUDGETARY COMPARISON SCHEDULE
SAN SEVAINE/ETIWANDA DRAINAGE
IYEAR ENDED JUNE 30, 2005
Variance with
Final Budget
I Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 4,566,489 $ 4,566,489 $ 4,566,489 $ -
Resources (Inflows):
Use of money and property 64,990 64,990 144,167 79,177
Developer fees 49,860 320,770 472,011 151,241
ITransfers from other funds - 3,921,720 - (3,921,720)
Amounts Available for Appropriation 4,681,339 8,873,969 5,182,667 (3,691,302)
I Charges to Appropriation (Outflow):
Engineering and public works 7,480 7,480 7,480
Capital outlay 600,000 4,300,000 49,609 4,250,391
ITotal Charges to Appropriations 607,480 4,307,480 57,089 4,250,391
Budgetary Fund Balance, June 30 $ 4,073,859 $ 4,566,489 $ 5,125,578 $ 559,089
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I 111
CITY OF RANCHO CUCAMONGA Schedule 30
BUDGETARY COMPARISON SCHEDULE '
AIR QUALITY IMPROVEMENT
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 as restated $ 136,895 $ 136,895 $ 136,895 $ -
Resources (Inflows):
Intergovernmental 153,570 153,570 188,271 34,701
Use of money and property 800 800 1,812 1,012
Transfers from other funds - 2,260 650 (1,610) ,
Amounts Available for Appropriation 291,265 293,525 327,628 34,103
Charges to Appropriation (Outflow):
General government 157,240 86,630 85,078 1,552
Capital outlay - 70,000 69,908 92
Total Charges to Appropriations 157,240 156,630 154,986 1,644
Budgetary Fund Balance, June 30 $ 134,025 $ 136,895 $ 172,642 $ 35,747
1
1
1
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1
112 '
CITY OF RANCHO CUCAMONGA Schedule 3P
BUDGETARY COMPARISON SCHEDULE
SOUTH ETIWANDA DRAINAGE
' YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 15,028 $ 15,028 $ 15,028 $ -
Resources (Inflows):
Use of money and property 280 280 475 195
' Amounts Available for Appropriation 15,308 15,308 15,503 195
Budgetary Fund Balance, June 30 $ 15,308 $ 15,308 $ 15,503 $ 195
1
1
' 113
1
CITY OF RANCHO CUCAMONGA Schedule 3Q
BUDGETARY COMPARSON SCHEDULE
LOWER ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2005 1
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,225,110 $ 1,225,110 $ 1,225,110 $ -
Resources (Inflows):
Use of money and property 19,910 19,910 39,187 19,277
Developer fees - 126,580 126,586 6
Amounts Available for Appropriation 1,245,020 1,371,600 1,390,883 19,283
Charges to Appropriation (Outflow):
Capital outlay 124,420 - - - 1
Total Charges to Appropriations 124,420 - - -
Budgetary Fund Balance, June 30 $ 1,120,600 $ 1,371,600 $ 1,390,883 $ 19,283
1
1
1
1
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1
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1
1
114 1
CITY OF RANCHO CUCAMONGA Schedule 3R
BUDGETARY COMPARISON SCHEDULE
MASI COMMERCE CENTER
YEAR ENDED JUNE 30, 2005
Variance with
' Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 512,269 $ 512,269 $ 512,269 $ -
Resources (Inflows):
Use of money and property - - 4,531 4,531
I Transfers from other funds 250,560 - (250,560)
Amounts Available for Appropriation 512,269 762,829 516,800 (246,029)
Charges to Appropriation (Outflow):
'
General government 250,560 250,551 9
Total Charges to Appropriations - 250,560 250,551 9
' Budgetary Fund Balance, June 30 $ 512,269 $ 512,269 $ 266,249 $ (246,020)
1
1
' 115
I
CITY OF RANCHO CUCAMONGA Schedule 3S '
BUDGETARY COMPARISON SCHEDULE
MEASURE I
YEAR ENDED JUNE 30, 2005 ,
Variance with
Final Budget ,
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 5,215,186 $ 5,215,186 $ 5,215,186 $ - II
(Inflows):
Intergovernmental 1,393,650 1,556,280 2,310,078 753,798
Use of money and property 113,370 113,370 164,003 50,633
Miscellaneous - - 1,467 1,467
Transfers from other funds - 1,052,720 3,950 (1,048,770)
Amounts Available for Appropriation 6,722,206 7,937,556 7,694,684 (242,872) ,
Charges to Appropriation (Outflow):
Engineering and public works 500,950 154,900 100,465 54,435
Capital outlay 2,243,000 2,707,470 1,068,782 1,638,688 '
Total Charges to Appropriations 2,743,950 2,862,370 1,169,247 1,693,123
Budgetary fund balance, June 30 $ 3,978,256 $ 5,075,186 $ 6,525,437 $ 1,450,251
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I
116 I
I
CITY OF RANCHO CUCAMONGA Schedule 3T
IBUDGETARY COMPARISON SCHEDULE
LIBRARY SERVICES
IYEAR ENDED JUNE 30, 2005
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 2,410,583 $ 2,410,583 $ 2,410,583 $ -
Resources(Inflows):
Taxes 1,546,990 2,305,560 2,305,306 (254)
Intergovernmental - 6,000 6,000
I -
Charges for services 109,000 96,050 91,721 (4,329)
Use of money and property 18,000 39,420 35,168 (4,252)
Fines and forfeitures 120,000 142,140 151,471 9,331
I Contributions 80,000 142,280 142,276 (4)
Other 60,000 65,231 5,231
Transfers from other funds - 34,830 34,830 -
IAmounts Available for Appropriation 4,284,573 5,236,863 5,242,586 5,723
Charges to Appropriation (Outflow):
Community services 1,860,120 2,325,260 2,317,463 7,797
ICapital outlay 463,640 9,142 454,498
Transfers to other funds 13,870 13,870 13,870 -
ITotal Charges to Appropriations 1,873,990 2,802,770 2,340,475 462,295
Budgetary Fund Balance, June 30 $ 2,410,583 $ 2,434,093 $ 2,902,111 $ 468,018
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I
I
I 117
i
CITY OF RANCHO CUCAMONGA Schedule 3U
BUDGETARY COMPARISON SCHEDULE 1
METROLINK
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 40,477 $ 40,477 $ 40,477 $ -
Resources (Inflows):
Use of money and property 930 930 663 (267)
Amounts Available for Appropriation 41,407 41,407 41,140 (267)
Budgetary Fund Balance, June 30 $ 41,407 $ 41,407 $ 41,140 $ (267)
1
1
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1
1
1
1
1
1
1
i
118 1
1
CITY OF RANCHO CUCAMONGA Schedule 3V
1 BUDGETARY COMPARISON SCHEDULE
CALIFORNIA LITERACY CAMPAIGN
1 YEAR ENDED JUNE 30, 2005
Variance with
1 Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 as restated $ 44,839 $ 44,839 $ 44,839 $ -
Resources (Inflows):
Intergovernmental 26,400 26,400 8,065 (18,335)
Use of money and property - - 325 325
I
Contribution 10,000 10,000 10,000
Transfers from other funds 1,400 12,030 2,560 (9,470)
IAmounts Available for Appropriation 82,639 93,269 65,789 (27,480)
Charges to Appropriation (Outflow):
Community services 47,210 48,430 51,053 (2,623)
Total Charges to Appropriations 47,210 48,430 51,053 (2,623)
Budgetary Fund Balance, June 30 $ 35,429 $ 44,839 $ 14,736 $ (30,103)
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1
1
i
1
1
1
1 119
1
CITY OF RANCHO CUCAMONGA Schedule 3W
BUDGETARY COMPARISON SCHEDULE
FAMILIES FOR LITERACY GRANT
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 27,576 $ 27,576 $ 27,576 $ -
Resources (Inflows):
Use of money and property - - 51 51
Transfers from other funds 12,470 26,520 13,200 (13,320)
Amounts Available for Appropriation 40,046 54,096 40,827 (13,269)
Charges to Appropriation (Outflow):
Community services 26,180 26,520 18,145 8,375
Total Charges to Appropriations 26,180 26,520 18,145 8,375
Budgetary Fund Balance, June 30 $ 13,866 $ 27,576 $ 22,682 $ (4,894)
1
1
1
1
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1
1
1
i
1
120 1
CITY OF RANCHO CUCAMONGA Schedule 3X
tBUDGETARY COMPARISON SCHEDULE
USED OIL RECYCLING GRANT
' YEAR ENDED JUNE 30, 2005
Variance with
' Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
' Budgetary Fund Balance, July 1 $ 25,217 $ 25,217 $ 25,217 $ -
Resources (Inflows):
Intergovernmental 42,000 36,800 42,841 6,041
Use of money and property - - 246 246
Transfers from other funds - 19,150 - (19,150)
Amounts Available for Appropriation 67,217 81,167 68,304 (12,863)
ICharges to Appropriation (Outflow):
Engineering and public works 42,270 55,950 56,310 (360)
Total Charges to Appropriations 42,270 55,950 56,310 (360)
IBudgetary Fund Balance, June 30 $ 24,947 $ 25,217 $ 11,994 $ (13,223)
1
1
1
I
' 121
CITY OF RANCHO CUCAMONGA Schedule 3Y
BUDGETARY COMPARISON SCHEDULE
LOCAL LAW ENFORCEMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2005
1
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 10,574 $ 10,574 $ 10,574 $ -
Resources (Inflows):
Use of money and property - - 2,906 2,906
Transfers from other funds - 109,540 - (109,540)
Amounts Available for Appropriation 10,574 120,114 13,480 (106,634)
Charges to Appropriation (Outflow):
Capital outlay 50,770 109,540 36,886 72,654
Total Charges to Appropriations 50,770 109,540 36,886 72,654
Budgetary Fund Balance, June 30 $ (40,196) $ 10,574 $ (23,406) $ (33,980)
1
122
CITY OF RANCHO CUCAMONGA Schedule 3Z
BUDGETARY COMPARISON SCHEDULE
COPS PROGRAM GRANT
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
111 Resources Fund Balance, July 1 $ 225,131 $ 225,131 $ 225,131 $ -
Resources (Inflows):
Intergovernmental 100,000 228,390 228,383 (7)
Use of money and property 8,300 8,300 5,724 (2,576)
ITransfers from other funds - 54,690 - (54,690)
Amounts Available for Appropriation 333,431 516,511 459,238 (57,273)
I Charges to Appropriation (Outflow):
Public safety 220,870 291,380 291,372 8
Total Charges to Appropriations 220,870 291,380 291,372 8
IBudgetary Fund Balance, June 30 $ 112,561 $ 225,131 $ 167,866 $ (57,265)
1
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' 123
CITY OF RANCHO CUCAMONGA Schedule 3AA
BUDGETARY COMPARISON SCHEDULE '
COPS IN SCHOOLS GRANT
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (142) $ (142) $ (142) $ -
Resources (Inflows):
Intergovernmental 120,000 203,830 129,714 (74,116)
Use of money and property - - 142 142
Amounts Available for Appropriation 119,858 203,688 129,714 (73,974)
Charges to Appropriation (Outflow):
Public safety 120,000 203,830 175,551 28,279
Total Charges to Appropriations 120,000 203,830 175,551 28,279
Budgetary Fund Balance, June 30 $ (142) $ (142) $ (45,837) $ (45,695)
I
1
1
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I
124 '
1
CITY OF RANCHO CUCAMONGA Schedule 3AB
BUDGETARY COMPARISON SCHEDULE
CALIFORNIA LAW ENFORCEMENT PROGRAM
1 YEAR ENDED JUNE 30, 2005
Variance with
1 Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 57,075 $ 57,075 $ 57,075 $ -
Resources (Inflows):
Use of money and property - - 1,790 1,790
I Amounts Available for Appropriation 57,075 57,075 58,865 1,790
Charges to Appropriation (Outflow):
Capital outlay - 26,740 - 26,740
1 Total Charges to Appropriations - 26,740 - 26,740
Budgetary Fund Balance, June 30 $ 57,075 $ 30,335 $ 58,865 $ 28,530
1
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1
1
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i
1
1
1
1
1
' 125
1
CITY OF RANCHO CUCAMONGA Schedule 3AC
BUDGETARY COMPARISON SCHEDULE 1
AB 2928 TRAFFIC CONGESTION RELIEF
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 9,077 $ 9,077 $ 9,077 $ - 1
Resources (Inflows):
Use of money and property 5,740 500 280 (220)
Amounts Available for Appropriation 14,817 9,577 1,329,357 1,319,780
Budgetary Fund Balance, June 30 $ 14,817 $ 9,577 $ 1,329,357 $ 1,319,780
1
1
i
1
1
1
1
1
i
1
1
1
126
CITY OF RANCHO CUCAMONGA Schedule 3AD
BUDGETARY COMPARISON SCHEDULE
LITTER REDUCTION GRANT
' YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 21,687 $ 21,687 $ 21,687 $ -
Resources (Inflows):
Intergovernmental 38,650 40,700 40,701 1
Use of money and property - - 167 167
ITransfers from other funds 20,890 (20,890)
Amounts Available for Appropriation 60,337 83,277 62,555 (20,722)
' Charges to Appropriation (Outflow):
Community services 38,660 48,660 38,662 9,998
Capital Outlay - 12,930 12,928 2
' Total Charges to Appropriations 38,660 61,590 51,590 10,000
Budgetary Fund Balance, June 30 $ 21,677 $ 21,687 $ 10,965 $ (10,722)
1
' 127
CITY OF RANCHO CUCAMONGA Schedule 3AE
BUDGETARY COMPARISON SCHEDULE ,
SAFE ROUTES TO SCHOOL PROGRAM
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (49,968) $ (49,968) $ (49,968) $ -
Resources (Inflows):
Transfers from other funds - 19,000 - (19,000)
Amounts Available for Appropriation (49,968) (30,968) (49,968) (19,000)
Charges to Appropriation (Outflow): -
Capital outlay 18,700 19,000 18,700 300
Total Charges to Appropriations 18,700 19,000 18,700 300
Budgetary Fund Balance,June 30 $ (68,668) $ (49,968) $ (68,668) $ (18,700)
1
1
128
CITY OF RANCHO CUCAMONGA Schedule 3AF
BUDGETARY COMPARISON SCHEDULE
CONGESTION MITIGATION
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ (100,000) $ (100,000) $ (100,000) $ -
Resources (Inflows):
Intergovernmental 100,000 - -
Miscellaneous - 32 32
Amounts Available for Appropriation (100,000) (99,968) 32
Budgetary Fund Balance, June 30 $ - $ (100,000) $ (99,968) $ 32
1
129
CITY OF RANCHO CUCAMONGA Schedule 3AG
BUDGETARY COMPARISON SCHEDULE
FOOTHILL BLVD MAINTENANCE
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 461,486 $ 461,486 $ 461,486 $ -
Resources (Inflows):
Invest income - - 273 273
Transfers from other funds - 56,720 650 (56,070)
Amounts Available for Appropriation 461,486 518,206 462,409 (55,797)
Charges to Appropriation (Outflow):
Engineering and public works 53,260 56,720 42,711 14,009
Total Charges to Appropriations 53,260 56,720 42,711 14,009
Budgetary Fund Balance, June 30 $ 408,226 $ 461,486 $ 419,698 $ (41,788) ,
1
1
130
I
CITY OF RANCHO CUCAMONGA Schedule 3AH
' BUDGETARY COMPARISON SCHEDULE
CODE ENFORCEMENT GRANT
IYEAR ENDED JUNE 30, 2005
Variance with
Final Budget
IBudget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 102,850 130,270 45,319 (84,951)
Use of money and property - - (58) (58)
IAmounts Available for Appropriation 102,850 130,270 45,261 (85,009)
Charges to Appropriation (Outflow): .
I Community services 2,930 11,210 10,228 982
Capital outlay 99,920 119,060 30,616 88,444
Total Charges to Appropriations 102,850 130,270 40,844 89,426
IBudgetary Fund Balance, June 30 $ - $ - $ 4,417 $ 4,417
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I
I 131
1
CITY OF RANCHO CUCAMONGA Schedule 3AI
BUDGETARY COMPARISON SCHEDULE 1
YOUTH ENRICHMENT GRANT
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,662 $ 2,662 $ 2,662 $ -
Resources (Inflows):
Intergovernmental - 24,940 24,937 (3)
Invest income - - 1,151 1,151
Amounts Available for Appropriation 2,662 27,602 28,750 1,148
Charges to Appropriation (Outflow):
Community services - 7,040 7,032 8
Total Charges to Appropriations - 7,040 7,032 8
Budgetary Fund Balance, June 30 $ 2,662 $ 20,562 $ 21,718 $ 1,156
1
1
1
1
1
1
1
1
1
1
132 1
I
CITY OF RANCHO CUCAMONGA Schedule 3AJ
IBUDGETARY COMPARISON SCHEDULE
DRINK, DRIVE, LOSE GRANT
IYEAR ENDED JUNE 30, 2005
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 • $ 8,551 $ 8,551 $ 8,551 $ -
Resources (Inflows):
Intergovernmental 8,580 8,580 7,907 (673)
Invest income - - 290 290
I
Amounts Available for Appropriation 17,131 17,131 16,748 (383)
Charges to Appropriation (Outflow):
I Public safety 8,580 8,580 7,907 673
Total Charges to Appropriations 8,580 8,580 7,907 673
Budgetary Fund Balance,June 30 $ 8,551 $ 8,551 $ 8,841 $ 290
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I 133
I
CITY OF RANCHO CUCAMONGA Schedule 3AK
BUDGETARY COMPARISON SCHEDULE I
DEPARTMENT OF HOMELAND SECURITY GRANT
YEAR ENDED JUNE 30, 2005 ,
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ - '
Resources (Inflows):
Intergovernmental 114,990 207,579 24,517 (183,062)
Use of money and property - - (1,452) (1,452) '
Amounts Available for Appropriation 114,990 207,579 23,065 (184,514)
Charges to Appropriation (Outflow):
Public safety - 10,510 9,168 1,342 '
Capital outlay 114,990 197,069 15,348 181,721
Total Charges to Appropriations 114,990 207,579 24,516 183,063
Budgetary Fund Balance, June 30 $ - $ - $ (1,451) $ (1,451)
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•
1
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I
134
I
CITY OF RANCHO CUCAMONGA Schedule 3AL
IBUDGETARY COMPARISON SCHEDULE
COPS/DREIER EOC GRANT
IYEAR ENDED JUNE 30, 2005
Variance with
Final Budget
IBudget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 140,510 155,980 63,212 (92,768)
I Amounts Available for Appropriation 140,510 155,980 63,212 (92,768)
Charges to Appropriation (Outflow):
Public safety 44,290 23,360 29,037 (5,677)
I Capital outlay 96,220 132,620 73,087 59,533
Total Charges to Appropriations 140,510 155,980 102,124 53,856
iBudgetary Fund Balance, June 30 $ - $ - $ (38,912) $ (38,912)
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I
I 135
i
CITY OF RANCHO CUCAMONGA Schedule 3AM
BUDGETARY COMPARISON SCHEDULE 1
OTS TRAFFIC SAFETY
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental - 125,260 54,872 (70,388)
Amounts Available for Appropriation - 125,260 54,872 (70,388)
Charges to Appropriation (Outflow):
Public safety: - 70,280 70,280 -
Capital outlay - 54,980 39,589 15,391
Total Charges to Appropriations - 125,260 109,869 15,391
Budgetary Fund Balance, June 30 $ - $ - $ (54,997) $ (54,997)
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1
1
1
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1
1
1
136 1
1
CITY OF RANCHO CUCAMONGA Schedule 3AN
BUDGETARY COMPARISON SCHEDULE
INTEGRATED WASTE MANAGEMENT
1 YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Use of money and property - - (18) (18)
1 Transfers from other funds - 1,911,241 1,989,281 78,040
Amounts Available for Appropriation 1,911,241 1,989,263 78,022
Budgetary Fund Balance, June 30 $ - $ 1,911,241 $ 1,989,263 $ 78,022
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1
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1
1
1
1
1
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1
1
1 137
i
CITY OF RANCHO CUCAMONGA Schedule 3AO
BUDGETARY COMPARISON SCHEDULE
FEDERAL GRANT FUND - DREIER
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental - 804,740 804,735 (5)
Transfers from other funds - 50,000 - (50,000)
Amounts Available for Appropriation - 854,740 804,735 (50,005)
Charges to Appropriation (Outflow):
Capital outlay - 854,740 804,735 50,005
Total Charges to Appropriations - 854,740 804,735 50,005
Budgetary Fund Balance, June 30 $ - $ - $ - $ - 1
1
1
1
1
1
1
i
1
1
138 1
1
CITY OF RANCHO CUCAMONGA Schedule 3AP
BUDGETARY COMPARISON SCHEDULE
PRE-DISASTER MITIGATION GRANT
YEAR ENDED JUNE 30, 2005
Variance with
' Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental - 21,750 - (21,750)
Amounts Available for Appropriation - 21,750 - (21,750)
Charges to Appropriation (Outflow):
Public safety - 21,750 21,750 -
' Total Charges to Appropriations - 21,750 21,750 -
Budgetary Fund Balance, June 30 $ - $ - $ (21,750) $ (21,750)
1
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1
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1
1
' 139
1
CITY OF RANCHO CUCAMONGA Schedule 3AQ
BUDGETARY COMPARISON SCHEDULE
OTS FIRE EQUIPMENT GRANT
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental - 23,960 23,962 2
Amounts Available for Appropriation - 23,960 23,962 2
Charges to Appropriation (Outflow):
Capital outlay - 23,960 23,962 (2)
Total Charges to Appropriations - 23,960 23,962 (2)
Budgetary Fund Balance, June 30 $ - $ - $ - $ -
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I
1
140 1
I
CITY OF RANCHO CUCAMONGA Schedule 3AR
IBUDGETARY COMPARISON SCHEDULE
FIRE DISTRICT
IYEAR ENDED JUNE 30, 2005
Variance with
Final Budget
I
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 7,632,540 $ 7,632,540 $ 7,632,540 $ -
Resources (Inflows):
Taxes 14,136,630 15,037,240 14,995,055 (42,185)
Licenses and permits 19,150 9,500 5,255 (4,245)
I Intergovernmental 70,000 180,740 7,755 (172,985)
Charges for services 764,970 874,030 770,724 (103,306)
Use of money and property 201,770 190,680 241,693 51,013
IFines and forfeitures 1,000 670 170 (500)
Contribution 2,500 2,500
Miscellaneous 158,150 171,790 433,556 261,766
I Transfers from other funds 1,648,960 1,191,410 1,439,630 248,220
Amounts Available for Appropriation 24,633,170 25,291,100 25,528,878 237,778
Charges to Appropriation (Outflow):
IPublic safety-fire protection 16,999,130 17,131,400 16,548,920 582,480
Capital outlay 326,500 392,600 64,235 328,365
Total Charges to Appropriations 17,325,630 17,524,000 16,613,155 910,845
IBudgetary Fund Balance, June 30 $ 7,307,540 $ 7,767,100 $ 8,915,723 $ 1,148,623
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I 141
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CITY OF RANCHO CUCAMONGA Schedule 4A
BUDGETARY COMPARISON SCHEDULE ,
REDEVELOPMENT AGENCY -CAPITAL PROJECT
YEAR ENDED JUNE 30, 2005 '
Variance with
Final Budget
Budget Amounts Actual Positive ,
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 as restated $ 265,372,764 $ 265,372,764 $ 265,372,764 $ - I
Resources (Inflows):
Taxes 10,080,300 11,199,170 11,191,102 (8,068)
Use of money and property 1,000,000 1,000,000 8,343,620 7,343,620
Other 58,000 58,000 1,014,822 956,822 '
Transfers from other funds 852,340 78,758,660 4,035,810 (74,722,850)
Amounts Available for Appropriation 277,363,404 356,388,594 289,958,118 (66,430,476)
Charges to Appropriation (Outflow):
I
General government 4,911,700 6,346,970 5,781,521 565,449
Public safety 222,200 1,992,680 1,183,833 808,847
Capital outlay 9,522,998 81,757,188 45,457,146 36,300,042 ,
Debt service:
Principal 1,084,440 1,109,470 1,329,736 (220,266)
Interest and fiscal charges 1,750,340 1,720,370 7,368,189 (5,647,819) ,
Transfers to other funds 816,530 4,706,720 2,146,593 2,560,127
Total Charges to Appropriations 18,308,208 97,633,398 63,267,018 34,366,380
Budgetary Fund Balance, June 30 $259,055,196 $ 258,755,196 $ 226,691,100 $ (32,064,096) I
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142 I
CITY OF RANCHO CUCAMONGA Schedule 4B
' BUDGETARY COMPARISON SCHEDULE
ASSESSMENT DISTRICT 82-1
' YEAR ENDED JUNE 30, 2005
Variance with
' Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
' Budgetary Fund Balance, July 1 $ 167,971 $ 167,971 $ 167,971 $ -
Resources (Inflows):
Taxes - - - -
Use of money and property - 3,750 5,270 1,520
Amounts Available for Appropriation 167,971 171,721 173,241 1,520
Charges to Appropriation (Outflow): -
' Capital outlay 166,000 - _ -
Total Charges to Appropriations 166,000
' Budgetary Fund Balance, June 30 $ 1,971 $ 171,721 $ 173,241 $ 1,520
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' 143
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CITY OF RANCHO CUCAMONGA Schedule 4C
BUDGETARY COMPARISON SCHEDULE
CFD 84-1
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 839,340 $ 839,340 $ 839,340 $ -
Resources (Inflows):
Use of money and property 15,000 24,500 26,337 1,837
Amounts Available for Appropriation 854,340 863,840 865,677 1,837
Budgetary Fund Balance, June 30 $ 854,340 $ 863,840 $ 865,677 $ 1,837
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144
CITY OF RANCHO CUCAMONGA Schedule 4D
BUDGETARY COMPARISON SCHEDULE
ASSESSMENT DISTRICT 84-2
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
' Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 3,490 $ 3,490 $ 3,490 $ -
Resources (Inflows):
Use of money and property 100 60 160 100
Transfers from other funds - 3,450 - (3,450)
Amounts Available for Appropriation 3,590 7,000 3,650 (3,350)
Charges to Appropriation (Outflow):
' General government 3,510 3,510 3,510
Total Charges to Appropriations 3,510 3,510 3,510
Budgetary Fund Balance, June 30 $ 80 $ 3,490 $ 140 $ (3,350)
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CITY OF RANCHO CUCAMONGA Schedule 4E
BUDGETARY COMPARISON SCHEDULE '
ASSESSMENT DISTRICT 86-2
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 11,718 $ 11,718 $ 11,718 $ -
Resources (Inflows):
Use of money and property - 260 368 108
Transfers from other funds - 53,080 - (53,080)
Amounts Available for Appropriation 11,718 65,058 12,086 (52,972) I
Charges to Appropriation (Outflow):
General government 100 100 100 -
Capital outlay 53,240 53,240 - 53,240
Total Charges to Appropriations 53,340 53,340 100 53,240
Budgetary Fund Balance, June 30 $ (41,622) $ 11,718 $ 11,986 $ 268
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146
CITY OF RANCHO CUCAMONGA Schedule 4F
BUDGETARY COMPARISON SCHEDULE
REGIONAL CHOICE TRANSIT CAPITAL IMPROVEMENT
YEAR ENDED JUNE 30, 2005
Variance with
' Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (335,338) $ (335,338) $ (335,338) $
IResources (Inflows):
Use of money and property - - 17,575 17,575
Transfers from other funds - 313,720 313,720
Amounts Available for Appropriation (335,338) (21,618) (4,043) 17,575
Budgetary Fund Balance, June 30 $ (335,338) $ (21,618) $ (4,043) $ 17,575
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' 147
CITY OF RANCHO CUCAMONGA Schedule 4G
BUDGETARY COMPARISON SCHEDULE '
CFD 2001-01
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (6,724,849) $ (6,724,849) $ (6,724,849) $ -
Resources (Inflows):
Use of money and property 100,000 100,000 •23,466 (76,534)
Miscellaneous 57,000 57,000 249,584 192,584
Transfers from other funds - 5,481,000 1,968,650 (3,512,350) '
Amounts Available for Appropriation (6,567,849) (1,086,849) (4,483,149) (3,396,300)
Charges to Appropriation (Outflow):
General government 45,300 637,000 345,335 291,665
Capital outlay 400,000 5,001,000 2,669,722 2,331,278
Total Charges to Appropriations 445,300 5,638,000 3,015,057 2,622,943
Budgetary Fund Balance, June 30 $ (7,013,149) $ (6,724,849) $ (7,498,206) $ (773,357)
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CITY OF RANCHO CUCAMONGA Schedule 4H
IBUDGETARY COMPARISON SCHEDULE
CFD 2003-01 PROJECT FUND
IYEAR ENDED JUNE 30, 2005
Variance with
Final Budget
IBudget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 4,485,542 $ 4,485,542 $ 4,485,542 $ -
Resources (Inflows):
Use of money and property 183,820 183,820 75,265 (108,555)
Miscellaneous - - 22,308 22,308
ITransfers from other funds 6,283,180 (6,283,180)
Amounts Available for Appropriation 4,669,362 10,952,542 4,583,115 (6,369,427)
I Charges to Appropriation (Outflow):
General government 30,000 1,052,000 340,889 711,111
Capital outlay 200,000 5,415,000 2,934,401 2,480,599
ITotal Charges to Appropriations 230,000 6,467,000 3,275,290 3,191,710
Budgetary Fund Balance, June 30 $ 4,439,362 $ 4,485,542 $ 1,307,825 $ (3,177,717)
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I 149
CITY OF RANCHO CUCAMONGA Schedule 41
BUDGETARY COMPARISON SCHEDULE '
PUBLIC LIBRARY BOND ACT -2000
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 as restated $ (530,411) $ (530,411) $ (530,411) $ -
Resources (Inflows):
Intergovernmental 5,000,000 7,270,020 554,483 (6,715,537)
Use of money and property - - 6,821 6,821 1
Amounts Available for Appropriation 4,469,589 6,739,609 30,893 (6,708,716)
Charges to Appropriation (Outflow):
Capital outlay 5,000,000 7,270,020 941,487 6,328,533
Total Charges to Appropriations 5,000,000 7,270,020 941,487 6,328,533
Budgetary Fund Balance, June 30 $ (530,411) $ (530,411) $ (910,594) $ (380,183) ,
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CITY OF RANCHO CUCAMONGA Schedule 4J
BUDGETARY COMPARISON SCHEDULE
PROPOSITION 12 PARK BOND ACT
' YEAR ENDED JUNE 30, 2005
Variance with
' Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 S 51,640 $ 51,640 $ 51,640 $ -
Resources (Inflows):
Intergovernmental - 341,590 - (341,590)
' Use of money and property - - 2,741 2,741
Amounts Available for Appropriation 51,640 393,230 54,381 (338,849)
Charges to Appropriation (Outflow):
ICapital outlay - 341,590 341,585 5
Total Charges to Appropriations - 341,590 341,585 5
' Budgetary Fund Balance,June 30 $ 51,640 $ 51,640 $ (287,204) $ (338,844)
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CITY OF RANCHO CUCAMONGA Schedule 4K
BUDGETARY COMPARISON SCHEDULE
PROPOSITION 40 PARK BOND ACT
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 510,905 $ 510,905 $ 510,905 $ -
Resources (Inflows):
Intergovernmental 4,667,500 6,167,870 - (6,167,870)
Use of money and property - - 15,209 15,209
Miscellaenous - - 204,000 204,000
Amounts Available for Appropriation 5,178,405 6,678,775 730,114 (5,948,661)
Charges to Appropriation (Outflow):
Capital outlay - 6,167,870 6,142,435 25,435
Total Charges to Appropriations - 6,167,870 6,142,435 25,435
Budgetary Fund Balance, June 30 $ 5,178,405 $ 510,905 $ (5,412,321) $ (5,923,226)
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CITY OF RANCHO CUCAMONGA Schedule 4L
IBUDGETARY COMPARISON SCHEDULE
CDF 2004-01 RANCHO ETIWANDA
IYEAR ENDED JUNE 30, 2005
Variance with
Final Budget
I Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 19,056 $ 19,056 $ 19,056 $ -
Resources (Inflows):
Use of money and property - 1,700 2,251 551
Developer fees - 85,750 85,750 -
ITransfers from other funds - 17,710 - (17,710)
Amounts Available for Appropriation 19,056 124,216 107,057 (17,159)
I Charges to Appropriation (Outflow):
General government 105,160 49,846 55,314
Total Charges to Appropriations - 105,160 49,846 55,314
IBudgetary Fund Balance, June 30 $ 19,056 $ 19,056 $ 57,211 $ 38,155
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CITY OF RANCHO CUCAMONGA Schedule 4M
BUDGETARY COMPARISON SCHEDULE 1
CFD 2003-01 CULTURAL CENTER
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 5,720,444 $ 5,720,444 $ 5,720,444 $ - 1
Resources (Inflows):
Use of money and property 114,000 114,000 80,305 (33,695)
Transfers from other funds - 5,586,000 - (5,586,000)
Amounts Available for Appropriation 5,834,444 11,420,444 5,800,749 (5,619,695)
Charges to Appropriation (Outflow):
Capital outlay 5,700,000 5,700,000 1,544,968 4,155,032
Total Charges to Appropriations 5,700,000 5,700,000 1,544,968 4,155,032
Budgetary Fund Balance, June 30 $ 134,444 $ 5,720,444 $ 4,255,781 $ (1,464,663)
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CITY OF RANCHO CUCAMONGA Schedule 4N
' BUDGETARY COMPARISON SCHEDULE
CFD 2004-02 RANCHO SUMMIT
YEAR ENDED JUNE 30, 2005
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
I Resources (Inflows):
Use of money and property 1,200 897 (303)
Developer fees - 122,250 122,250 -
I Amounts Available for Appropriation - 123,450 123,147 (303)
Charges to Appropriation (Outflow):
General government - 122,250 85,434 36,816
' Total Charges to Appropriations - 122,250 85,434 36,816
Budgetary Fund Balance, June 30 $ - $ 1,200 $ 37,713 $ 36,513
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CITY OF RANCHO CUCAMONGA Schedule 5
BUDGETARY COMPARISON SCHEDULE
I
REDEVELOPMENT AGENCY - DEBT SERVICE
YEAR ENDED JUNE 30, 2005
Variance with '
Final Budget
Budget Amounts Actual Positive ,
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 41,261,252 $ 41,261,252 $ 41,261,252 $ -
Resources (Inflows): '
Taxes 40,633,390 44,796,660 44,764,407 (32,253)
Use of money and property - - 515,280 515,280
Transfers from other funds 16,409,670 18,810,340 - (18,810,340) '
Amounts Available for Appropriation 98,304,312 104,868,252 86,540,939 (18,327,313)
Charges to Appropriation (Outflow): '
General government 12,570,360 12,273,590 10,629,759 1,643,831
Capital outlay 1,862,800 5,456,770 3,663,431 1,793,339
Debt service:
Principal 9,641,950 8,336,950 3,316,852 5,020,098 ,
Interest and fiscal charges 16,004,020 12,701,730 12,701,721 9
Transfers to other funds 16,445,480 14,997,540 5,149,130 9,848,410
Total Charges to Appropriations 56,524,610 53,766,580 35,460,893 18,305,687
Budgetary Fund Balance, June 30 $ 41,779,702 $ 51,101,672 $ 51,080,046 $ (21,626)
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t CITY OF RANCHO CUCAMONGA .
Internal Service Funds
tInternal service funds are used to account for the financing of goods or services provided by one
department or agency to other departments or agencies of the government and to other government
units, on a cost reimbursement basis
Vehicle Replacement Fund - Established to account for the accumulation of user charges to various City
departments and the costs associated with replacing the City's vehicles
' Data Processing Equipment/Technology Replacement Fund - Established to account for the
accumulation of resources and the costs associated with replacing the City's data processing equipment
and maintaining current technology .
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I CITY OF RANCHO CUCAMONGA Schedule 6
COMBINING STATEMENT OF NET ASSETS
INTERNAL SERVICE FUNDS
' JUNE 30, 2005
I Data Processing
Equipment/
Vehicle Technology
I Replacement Replacement Total
Assets:
Current:
Pooled cash and investments $ 14,166,138 S 5,454,058 $ 19,620,196
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Receivables:
Interest 36,405 13,993 50,398
Due from other funds - 241,410 241,410
ITotal Current Assets 14,202,543 5,709,461 19,912,004
ICapital assets - net of accumulated depreciation 1,482,618 115,042 1,597,660
Total Assets $ 15,685,161 $ 5,824,503 $ 21,509,664
I Liabilities and Net Assets:
Liabilities:
Current:
IAccounts payable $ 112,535 $ 44,361 $ 156,896
Total Current Liabilities 112,535 44,361 156,896
INet Assets:
Invested in capital assets, net of related debts 1,482,618 115,042 1,597,660
Unrestricted 14,090,008 5,665,100 19,755,108
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Total Net Assets 15,572,626 5,780,142_ 21,352,768
ITotal Liabilities and Net Assets $ 15,685,161 $ 5,824,503 $ 21,509,664
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CITY OF RANCHO CUCAMONGA Schedule 7
COMBINING STATEMENT OF REVENUES, ,
EXPENSES AND CHANGES IN FUND NET ASSETS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2005
Data Processing
I
Vehicle Equip./Technology
Replacement Replacement Totals
Operating Revenues: ,
Charges for services $ - $ 248,990 $ 248,990
Total Operating Revenues - 248,990 248,990 ,
Operating Expenses:
Maintenance and operations 34,873 158,412 193,285
Depreciation 521,340 199,148 720,488
Total Operating Expenses 556,213 357,560 913,773
Operating Income (Loss) (556,213) (108,570) (664,783)
Non-Operating Revenues (Expenses): '
Interest revenue 438,307 164,230 602,537
Total Non-Operating Revenues 438,307 164,230 602,537 '
Change in Net Assets $ (117,906) $ 55,660 $ (62,246)
Net Assets: '
Beginning of Fiscal Year, as originally reported $ 15,659,883 $ 5,724,482 $ 21,384,365
Restatements 30,649 - 30,649
IBeginning of Fiscal Year, as restated 15,690,532 5,724,482 21,415,014
Change in Net Assets (117,906) 55,660 (62,246)
End of Fiscal Year $ 15,572,626 $ 5,780,142 $ 21,352,768 I
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I CITY OF RANCHO CUCAMONGA Schedule 8
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
IYEAR ENDED JUNE 30, 2005
Data Processing
IVehicle Equip./Technology
Replacement Total Totals
Cash Flows from Operating Activities:
I Cash received from customers and users $ - $ 248,990 $ 248,990
Cash payments to supplies for good and services 32,438 (164,229) (131,791)
INet Cash Provided (Used) by Operating Activities 32,438 84,761 117,199
Cash Flows from Non-Capital Financing Activities
Due to other funds - 59,520 59,520
INet Cash Provided (Used) by
Non-Capital Financing Activities - 59,520 59,520
' Cash Flows from Capital and
Related Financing Activities:
Purchases of capital assets (260,550) (72,571) (333,121)
INet Cash Provided (Used) by Capital and Related
Financing Activities (260,550) (72,571) (333,121)
ICash Flows from Investing Activities:
Interest received 425,582 159,088 584,670
INet Cash Provided (Used) by Investing Activities 425,582 159,088 584,670
Net Increase (Decrease) in Cash and Cash Equivalents 197,470 230,798 428,268
ICash and Cash Equivalents at Beginning of Year 13,968,668 5,223,260 19,191,928
Cash and Cash Equivalents at End of Year $ 14,166,138 $ 5,454,058 $ 19,620,196
IReconciliation of Operating Income (Loss) to Net
Cash Provided (Used) by Operating Activities:
I Operating income (loss) $ (556,213) $ (108,570) $ (664,783)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
I Depreciation 521,340 199,148 720,488
Increase (decrease)in accounts payable 67,311 (5,817) 61,494
ITotal Adjustments 588,651 193,331 781,982
Net Cash Provided (Used) by Operating Activities 32,438 84,761 117,199
I Schedule of Noncash Transactions:
There were no non-cash transactions during the fiscal year.
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
ALL AGENCY FUNDS
JUNE 30, 2005
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Assessment Assessment
Special ' District CFD District
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Deposits 82-1 84-1 84-2
Assets:
Pooled cash and investments $ 15,940,982 $ 2,512 $ 1,569,249 $ 56 '
Receivables:
Accounts 8,100 - - -
Taxes - - 7,996 - '
Interest - 6 4,034 -
Restricted assets:
Cash and investments
with fiscal agent - - 121 - ,
Total Assets $ 15,94.9,082 $ 2,518 $ 1,581,400 $ 56
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Liabilities:
Accounts payable $ 73,848 $ - $ - $ - '
Accrued liabilities - - - -
Deposits 15,875,234 - - -
Payable to trustee - 2,518 1,581,400 56
Total Liabilities $ 15,949,082 $ 2,518 $ 1,581,400 $ 56
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Schedule 9
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Page 2 of 4
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Benefit
I Assessment Assessment Assessment Assessment
District District CFD District CFD District
86-2 85-PD 88-2 91-2 93-3 99-1
I $ 8,154 $ 3,002,900 $ 3,886,093 $ 196,968 $ 475,829 $ 920,280
18,900 6,271 601 2,287
7,831 9,960 502 1,232 2,376
I - - 6 - 12 1,797,086
$ 8,154 $ 3,029,631 $ 3,902,330 $ 198,071 $ 477,073 $ 2,722,029
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I $ - $ 56,695 $ - $ - $ - $ -
7,237 1,158
-
I8,154 2,965,699 3,902,330 196,913 477,073 2,722,029
$ 8,154 $ 3,029,631 $ 3,902,330 $ 198,071 $ 477,073 $ 2,722,029
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET ,
ALL AGENCY FUNDS
JUNE 30, 2005
CFD 2000-02 AD 93-1
CFD 2000-01 Rancho Masi
South Cucamoga Commerce CFD 2001-01
Etiwanda Corporate Park Center Series A
Assets:
Pooled cash and investments $ 245,705 $ 427,309 $ 267,930 $ 282,041
Receivables:
Accounts - - - -
Taxes 1,778 - - 40,923
Interest - 1,095 694 7
Restricted assets:
Cash and investments
with fiscal agent 112,333 656,644 244,150 1,140,016 ,
Total Assets $ 359,816 $ 1,085,048 $ 512,774 $ 1,462,987
Liabilities:
Accounts payable $ - $ - $ - $
Accrued liabilities - - - -
Deposits - - - -
Payable to trustee 359,816 1,085,048 512,774 1,462,987
Total Liabilities $ 359,816 $ 1,085,048 $ 512,774 $ 1,462,987
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' Schedule 9
Page 4 of 4
1
' CFD 2001-01 CFD 2003-01 CFD 2003-01
Series B Series A Series B Totals
' $ 509,647 $ 573,634 $ 117,880 $ 28,427,169
8,100
'
1,306 - - 78,756
29,043
' 89,818 1,474,479 287,483 5,802,148
$ 600,771 $ 2,048,113 $ 405,363 $ 34,345,216
' $
- $ - $
- $ 130,543
8,395
- 15,875,234
' 600,771 2,048,113 405,363 18,331,044
$ 600,771 $ 2,048,113 $ 405,363 $ 34,345,216
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CITY OF RANCHO CUCAMONGA Schedule 10
Page 1 of 5 '
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2005 ,
Balance Balance
July 1, 2004 Additions Deletions June 30, 2005 '
Special Deposits
Assets:
Pooled cash and investments $ 14,863,201 $ 7,268,333 $ 6,190,552 $ 15,940,982
Accounts receivable 6,900 25,980 24,780 8,100 '
Total Assets $ 14,870,101 $ 7,294,313 $ 6,215,332 $ 15,949,082
Liabilities: '
Accounts payable $ 22,972 $ 2,566,173 $ 2,515,297 $ 73,848
Deposits 14,847,129 4,728,140 3,700,035 15,875,234
Total Liabilities $ 14,870,101 $ 7,294,313 $ 6,215,332 $ 15,949,082 ,
Assessment District 82-1 '
Assets:
Pooled cash and investments $ 2,439 $ 113 $ 40 $ 2,512
Interest receivable 3 6 3 6
Total Assets $ 2,442 $ 119 $ 43 $ 2,518 ,
Liabilities:
Payable to trustee $ 2,442 $ 119 $ 43 $ 2,518 '
Total Liabilities $ 2,442 $ 119 $ 43 $ 2,518
CFD 84-1 '
Assets:
Pooled cash and investments $ 2,501,031 $ 890,662 $ 1,822,444 $ 1,569,249
Taxes receivable 8,010 - 7,996 8,010 7,996
Interest receivable '. 4,246. 4,034 4,246 4,034 ,
Cash and investments with fiscal agent .. 6 29,625 29,510 121
-Total Assets $ 2,513,293 $ 932,317 $ 1,864,210 $ 1,581,400
Liabilities: I
Accounts payable $ 3,475 $ 825 $ 4,300 $ -
Payable to trustee 2,509,818 931,492 1,859,910 1,581,400
I
Total Liabilities $ 2,513,293 $ 932,317 $ 1,864,210 $ 1,581,400
Assessment District 84-2
IAssets:
Pooled cash and investments $ 54 $ 3 $ 1 $ 56
Total Assets $ 54 $ 3 $ 1 $ 56
Liabilities: I
Payable to trustee $ 54 $ 3 $ 1 $ 56
Total Liabilities $ 54 $ 3 $ 1 $ 56 '
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166 I
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CITY OF RANCHO CUCAMONGA Schedule 10
I
Page 2 of 5
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
' YEAR ENDED JUNE 30, 2005
Balance Balance
I July 1, 2004 Additions Deletions June 30, 2005
Assessment District 86-2
Assets:
I Pooled cash and investments $ 8,160 $ 100 $ 106 $ 8,154
Total Assets $ 8,160 $ 100 $ 106 $ 8,154
Liabilities:
IPayable to trustee $ 8,160 S 100 S 106 $ 8,154
Total Liabilities $ 8,160 $ 100 $ 106 $ 8,154
I Assessment District 85-PD
Assets:
Pooled cash and investments $ 3,541,776 $ 2,203,705 $ 2,742,581 $ 3,002,900
I Taxes receivable 28,996 18,900 28,996 18,900
Interest receivable 6,046 7,831 6,046 7,831
Total Assets $ 3,576,818 $ 2,230,436 $ 2,777,623 $ 3,029,631
ILiabilities:
Accounts payable $ 48,224 $ 330,814 $ 322,343 $ 56,695
Accrued liability 13,243 7,237 13,243 7,237
I
Payable to trustee 3,515,351 1,892,385 2,442,037 2,965,699
Total Liabilities $ 3,576,818 $ 2,230,436 $ 2,777,623 $ 3,029,631
I CFD 88-2
Assets:
Pooled cash and investments $ 3,751,595 $ 457,969 $ 323,471 $ 3,886,093
I Taxes receivable 6,886 6,271 6,886 6,271
Interest receivable 6,356 9,960 6,356 9,960
Cash and investments with fiscal agent 6 22,230 22,230 6
Total Assets $ 3,764,843 $ 496,430 $ 358,943 $ 3,902,330
ILiabilities:
Payable to trustee $ 3,764,843 $ 496,430 $ 358,943 $ 3,902,330
ITotal Liabilities $ 3,764,843 $ 496,430 $ 358,943 $ 3,902,330
Benefit Assessment District 91-2
I Assets:
Pooled cash and investments $ 198,614 $ 47,485 $ 49,131 $ 196,968
Taxes receivable 1,408 601 1,408 601
I Interest receivable 335 502 335 502
Total Assets $ 200,357 $ 48,588 $ 50,874 $ 198,071
Liabilities:
IAccrued liability $ 825 $ 1,158 $ 825 $ 1,158
Payable to trustee 199,532 47,430 50,049 196,913
Total Liabilities $ 200,357 $ 48,588 $ 50,874 $ 198,071
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I
CITY OF RANCHO CUCAMONGA Schedule 10
Page 3 of 5 '
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2005 '
Balance Balance
July 1, 2004 Additions Deletions June 30, 2005 '
CFD 93-3
Assets:
Pooled cash and investments $ 448,962 $ 439,966 $ 413,099 $ 475,829 '
Taxes receivable - -
Interest receivable 761 1,232 761 1,232
Cash and investments with fiscal agent 10 37,788 37,786 12
Total Assets $ 449,733 $ 478,986 $ 451,646 $ 477,073 '
Liabilities:
Payable to trustee $ 449,733 $ 478,986 $ 451,646 $ 477,073 '
Total Liabilities $ 449,733 $ 478,986 $ 451,646 $ 477,073
Assessment District 99-1 '
Assets:
Pooled cash and investments $ 847,268 $ 609,281 $ 536,269 $ 920,280
Taxes receivable 16,750 2,287 16,750 2,287
Interest receivable 1,440 2,376 1,440 2,376 ,
Cash and investments with fiscal agent 1,793,290 3,019,332 3,015,536 1,797,086
Total Assets $ 2,658,748 $ 3,633,276 $ 3,569,995 $ 2,722,029
Liabilities:
I
Payable to trustee $ 2,658,748 $ 3,633,276 $ 3,569,995 $ 2,722,029
Total Liabilities $ 2,658,748 $ 3,633,276 $ 3,569,995 $ 2,722,029 '
CFD 2000-01 South Etiwanda
Assets:
Pooled cash and investments $ 235,818 $ 134,650 $ 124,763 $ 245,705 ,
Taxes receivable 509 1,778 509 1,778
Cash and investments with fiscal agent 111,905 2,855 2,427 112,333
Total Assets $ 348,232 $ 139,283 $ 127,699 $ 359,816
Liabilities: '
Payable to trustee $ 348,232 $ 139,283 $ 127,699 $ 359,816
Total Liabilities $ 348,232 $ 139,283 $ 127,699 $ 359,816
I
CFD 2000-02 Rancho Cucamonga Corporate Park
Assets: '
Pooled cash and investments $ 417,343 $ 555,726 $ 545,760 $ 427,309
Interest receivable 710 1,095 710 1,095
Cash and investments with fiscal agent 647,563 9,128 47 656,644 ,
Total Assets $ 1,065,616 $ 565,949 $ 546,517 $ 1,085,048
Liabilities: '
Payable to trustee $ 1,065,616 $ 565,949 $ 546,517 $ 1,085,048
Total Liabilities $ 1,065,616 $ 565,949 $ 546,517 $ 1,085,048
I
• 168 I
I
CITY OF RANCHO CUCAMONGA Schedule 10
I
Page 4 of 5
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
' YEAR ENDED JUNE 30, 2005
Balance Balance
I July 1, 2004 Additions Deletions June 30, 2005
AD 93-1 Masi Commerce Center
Assets:
I Pooled cash and investments
Interest receivable $ 10,165 $ 505,493 $ 247,728 $ 267,930
694 694
Cash and investments with fiscal agent 243,257 5,165 4,272 244,150
Total Assets $ 253,422 $ 511,352 $ 252,000 $ 512,774
I
Liabilities:
Payable to trustee $ 253,422 $ 511,352 $ 252,000 $ 512,774
ITotal Liabilities $ 253,422 $ 511,352 $ 252,000 $ 512,774
CFD 2001-01 Series A
I Assets:
Pooled cash and investments $ 243,240 $ 1,178,200 $ 1,139,399 $ 282,041
Taxes receivable - 40,923 - 40,923
I Interest receivable - 7 - 7
Cash and investments with fiscal agent 1,119,816 103,999 83,799 1,140,016
Total Assets $ 1,363,056 $ 1,323,129 $ 1,223,198 $ 1,462,987
ILiabilities:
Payable to trustee $ 1,363,056 $ 1,323,129 $ 1,223,198 $ 1,462,987
ITotal Liabilities $ 1,363,056 $ 1,323,129 $ 1,223,198 $ 1,462,987
CFD 2001-01 Series B
Assets:
I Pooled cash and investments
Interest receivable $ 502,568: $ 700,360 $ 693,281 $ 509,547
855 1,306 855 1,306
Cash and investments with fiscal agent -- 79,532 11,550 1,264 89,818
' Total Assets $ 582,955 $ 713,216 $ 695,400 $ 600,771
Liabilities:
I Payable to trustee
Total Liabilities $ 582,955 $ 713,216 $ 695,400 $ 600,771
$ 582,955 $ 713,216 $ 695,400 $ 600,771
CFD 2003-01 Series A
I
Assets:
Pooled cash and investments $ 484 $ 1,089,533 $ 516,383 $ 573,634
Cash and investments with fiscal agent 1,938,065 37,179 500,765 1,474,479
ITotal Assets $ 1,938,549 $ 1,126,712 $ 1,017,148 $ 2,048,113
Liabilities:
I Payable to trustee
Total Liabilities $ 1,938,549 $ 1,126,712 $ 1,017,148 $ 2,048,113
$ 1,938,549 $ 1,126,712 $ 1,017,148 $ 2,048,113
I
I 169
I
CITY OF RANCHO CUCAMONGA Schedule 10
Page 5 of 5 '
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2005 '
Balance Balance
July 1, 2004 Additions Deletions June 30, 2005
CFD 2003-01 Series B
Assets:
Pooled cash and investments $ 121 $ 186,452 $ 68,693 $ 117,880
Cash and investments with fiscal agent 402,832 7,476 122,825 287,483
1
Total Assets $ 402,953 $ 193,928 $ 191,518 $ 405,363
Liabilities: ,
Payable to trustee $ 402,953 $ 193,928 $ 191,518 $ 405,363
Total Liabilities $ 402,953 $ 193,928 $ 191,518 $ 405,363
I
Totals -All Agency Funds
Assets: '
Pooled cash and investments $ 27,572,839 $ 16,268,031 $ 15,413,701 $ 28,427,169
Accounts receivable 6,900 25,980 24,780 8,100
Taxes receivable 62,559 78,756 62,559 78,756
Interest receivable 20,752 29,043 20,752 29,043 '
Cash and investments with fiscal agent 6,336,282 3,286,327 3,820,461 5,802,148
Total Assets $ 33,999,332 $ 19,688,137 $ 19,342,253 $ 34,345,216
Liabilities: '
Accounts payable $ 74,671 $ 2,897,812 $ 2,841,940 $ 130,543
Accrued liability 14,068 8,395 14,068 8,395 '
Deposits 14,847,129 4,728,140 3,700,035 15,875,234
Payable to trustee 19,063,464 12,053,790 12,786,210 18,331,044
Total Liabilities $ 33,999,332 $ 19,688,137 $ 19,342,253 $ 34,345,216
1
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•
' CITY OF RANCHO CUCAMONGA
•
Agency Funds
•
' Agency funds are used to account for assets held by the City as trustee or agent for individuals, private
organizations, or other governmental units, and/or other funds.
Special Deposits Fund - Established to account for all deposits held by the City in its fiduciary capacity.
Assessment District 82-1 Fund - Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds. Assessments received are restricted for payment of
principal, interest and penalties thereon, upon presentation proper coupons.
Community Facilities District 84-1 Fund - This fund is used for the CFD 84-1 bond redemption process.
' The Bond Redemption fund is a short-term rotation fund, generally used to consolidate the collections
received from the property owners upon payment of their annual assessments at the time of payment of
their tax bills,.along with contributions from the Redevelopment Agency. Furthermore, the monies in this
fund are used to meet the annual principal and semiannual interest payments on the bonds.
Assessment District 84-2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
' thereon, upon presentation of proper coupons.
Assessment District 86-2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 85-PD-R Fund = Established to account for assessments received under the
Refunding Act of 1984 for 1915 Improvement Act-Bonds and Landscape/Lighting Act of 1972.
Assessments received are restricted for payment of principal, interest and penalties thereon, upon
presentation of proper coupons.•
Community Facilities District 88-2 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
' Benefit Assessment District 91-2 Fund - Established to account for assessments received under the
' Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest .
' and penalties thereon, upon presentation of proper coupons.
Community Facilities District 93-3 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
' and penalties thereon, upon presentation of proper coupons.
Assessment District 99-1 Fund - Established to account-for assessments received under the Improvement
' Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
CFD 2000-01 South Etiwanda Fund - 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 Cucamonga Corporate Park Fund - 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.
' (Continued)
1
CITY OF RANCHO CUCAMONGA
' Agency Funds
(Continued)
' Assessment District No. 93-1 Masi Plaza Fund - Established to account for assessments received under
the Improvement Bond Act of 1915. Assessments received are restricted for payment of principal,
interest and penalties thereon, upon presentation of proper coupons.
' Community Facilities District No. 2001-01 Special Tax Bonds, Series-2001-A Fund - 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 Fund - 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 2003-01 Series A Fund - This fund is used for the Community Facilities
District 2003-01 bond redemption process. The Bond Redemption fund.is a short-term rotating fund,
generally used to consolidate the collections received from the payments of the property owners upon
I payment of their annual assessments at the time of payment of their tax bills. Furthermore, the monies in
this fund are used to meet the annual principal and semiannual interest payment on the bonds.
' Community Facilities District 2003-01 Series B Fund - This fund is used for the Community Facilities
District 2003-01 bond redemption process. The Bond Redemption fund is a short-term rotating fund,
generally used to consolidate the collections received from the payments of the property owners upon
payment of their annual assessments at the time of payment of their tax bills. Furthermore, the monies in
this fund are used to meet-the annual principal and semiannual interest payment on the bonds.
•
•
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City of Rancho Cucamonga
Comprehensive Annual Financial Report
' June 30, 2005
1 ,
Statistical Section
1
Certain schedules recommended for inclusion in Comprehensive
' Annual Financial Reports of Municipalities by the Government
Finance Officers Association have been, omitted from this report. The
' omission of such schedules was made only after careful
consideration of the merits of each recommended schedule by City
management.
1
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I
CITY OF RANCHO CUCAMONGA
I PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
I
I Fiscal Tax Total Tax Percent of Levy
Year Levy Collection Collected
I1995-96 2,347,820 1,772,721 76%
1996-97 2,356,069 1,655,554 70%
1 1997-98 2,338,949 1,810,766 77%
I1998-99 2,394,829 1,853,979 77%
' 1999-2000 2,491,120 1,917,653 77%
I2000-01 2,620,678 1,987,581 76%
2001-02 2,812,998 2,111,592 75%
I
2002-03 3,079,743 2,257,372 73%
' 2003-04 3,435,954 2,540,212 74%
I2004-05 3,921,946 2,913,137 ' 74%
I
• General Fund's share of property taxes levied for general purpose, total general revenues for property
Itaxes are$87,090,523.
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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I 175
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CITY OF RANCHO CUCAMONGA ,
DIRECT AND OVERLAPPING PROPERTY TAX RATE
ILAST TEN FISCAL YEARS
Chino Basin City of Rancho ,
Fiscal Schools County Cucamonga Metropolitan Muni.W.D. Cucamonga Total
Year Tax Rate Tax Rate Valley W.D. Water Dist. Tax Rate Tax Rate Tax Rate '
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 1
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 I
2001-02 0.0427 1.000 0.0012 0.0077 0.0000 0.0396 1.0912
2002-03 0.0962 1.000 . 0.0000 0.0067 0.0000 0.0410 1.1439 ,
2003-04 0.0783 1.000 0.0000 0.0061 0.0000 0.0426 1.1270 ,
2004-05 0.0725 1.000 0.0000 0.0058 0.0000 0.0450 1.1233
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Assessed valuation of property is stated at 100%of market value.
Source: County of San Bernardino Auditor-Controller ,
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176 I
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I CITY OF RANCHO CUCAMONGA
SPECIAL ASSESSMENT COLLECTIONS
LAST TEN FISCAL YEARS
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Ratios of Total Outstanding
Fiscal Current and Prior Assessments Collections to Current and
Year Assessments Due Collected Amount Due Delinquent Assmts
' 1995-96 5,301,182 5.253,966 99.11% $ 47,216
' 1996-97 5,718,659 5,638,760 98.60% 79,899
' 1997-98 5,662,373 5,616,138 99.18% 46,235
1998-99 5,941,600 5,740,948 96.62% 200,652
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1999-2000 5,004,892 4,917,200 98.25% 87,692
2000-01 5,922,230 5,839,944 98.61% 82,286
1 2001-02 5,751,170 5,665,504 98.51% 85,666
' 2002-03 5,814,211 5,752,120 98.n% 62,091
' 2003-04 6,091,288 6,028,729 98.97% 62,559
2004-05 6,787,338 6,708,582 98.84% 78,756
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' Source: Finance Division
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CITY OF RANCHO CUCAMONGA
DIRECT AND OVERLAPPING BONDED DEBT ,
2004-05 Assessed Valuation : $12,622,311,741 I
DIRECT AND OVERLAPPING BONDED DEBT: %Applicable Debt 6/30/2005 '
San Bernardino Co. General Fund & Pension Obligations 8.868 $151,583,437
Metropolitan Water District 0.564 2,365,360
Chaffey Community College District 19.299 23,190,643 '
Chaffey Jt. Union H.S. Dist. & Certs of Participation 39.640 46,642,406
Alta Loma School District 98.776 27,094,131
Central School District 95.924 15,999,492 ,
Cucamonga School District Certs of Participation 32.127 4,396,580
Rancho Cucamonga Redevelopment Agency 100.000 317,135,000
Etiwanda School Dist. Community Facilities Dist. Nos. 1,2&3 100.000 12,680,000 '
Etiwanda School Dist. Community Facilities Dist. No. 7 21.530 2,923,774
Etiwanda School Dist. Community Facilities Dist. No. 8 68.006 4,808,040
Etiwanda School Dist. Community Facilities Dist. No. 9 70.844 7,084,423
Etiwanda School Dist. Rancho Etiwanda Public Facilities I
Authority Community Facilities District No. 1 90.690 17,117,787
Fontana Unified School District& Certs of Participation 0.453 451,226
Upland Unified School District & General Fund Obligations 0.462 181,958
City of Rancho Cucamonga Community Fac. Districts 100.000 48,330,000
City of Rancho Cucamonga 1915 Act Bonds 100.000 5,530,000
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TOTAL DIRECT& OVERLAPPING BONDED DEBT: $687,514,257
1
Direct Debt 0.000% '
Total Debt 5.447%
STATE SCHOOL BUILDING AID ,
REPAYABLE AS OF 6/30/2005 $0
1
Source: California Municipal Statistics, Inc.,Annual Audit Report
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' CITY OF RANCHO CUCAMONGA
LEGAL DEBT MARGIN
(General Obligation Bonds)
June 30, 2005
1
Assessed Valuation $ 12,622,311,741
Debt Limit- 15% of assessed valuation $ 1,893,346,761
' 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 $ 1,893,346,761
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.
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CITY OF RANCHO CUCAMONGA t
DEMOGRAPHIC STATISTICS
LAST TEN FISCAL YEARS
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Average Annual San Bernardino City Population '
City Population County as Percent
Year Population Percent Changes Population of County
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%
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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% '
a .
2003 146,666 7.0% 1,832,966 8.0%
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2004 154,780 5.5% 1,886,481 8.2% '
2005 161,830 4.6% 1,946,202 8.3%
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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.
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CITY OF RANCHO CUCAMONGA
PRINCIPAL TAXPAYERS (1)
June 30, 2005
Top 25 Producers
Albertsons
' Ameron International Corporation
Ameron Steel Pipe
Arco Am Pm Mini Mart
Best Buy
Chevron
Circuit City
Costco
Home Depot
Huttig Inc
J C Penney Furniture Outlet
' Living Space Furniture
Lowes
Macys
Mervyns
' Novartis Animal Health
Rancho Mobil
Robinsons May
'
•
: Sears Grand
Stater Bros
Tamco
Target
' Wal Mart
West End Material Supply
Wickes
' Source: Hinderliter,de Llamas&Associates, State Board of Equalization
(1)Based on sales tax revenues,listed alphabetically
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183
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CITY OF RANCHO CUCAMONGA
MISCELLANEOUS STATISTICAL INFORMATION
1
Date Of Incorporation November 22, 1977
Type of City General Law
Form of Government Council/Manager
Area 40.2 square miles
Population 161,830
Number of Street Lights 11,954
Miles of Streets 499.37
Number of Signals 170
1 Fire Protection:
Rancho Cucamonga Fire District
Number of Stations 6
Number of Firefighters and Officers 82
1
Police Protection:
1 Contracted with San Bernardino County
Number of Stations 1
Number of Sworn Officers 110
Recreation and Culture:
Number of Parks 26 with 306.6 acres
1
1 Source: City of Rancho Cucamonga -Various Departments
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1 185