HomeMy WebLinkAbout2004/06/30 Comprehensive Annual Financial Report :
r
�"• _'� >^�tom• - - - - _
Y 4;
l'.i '�'G s.lf4 'vim. - _.: -•
s r_-.... �+-,. ,.-.
•
.. .. r : .a
•
�j
T - arcoCucamonga,
_ . •
.... . ,r -
>h
rye.
CaüiornI ?i
. ... .
• " .
_ .
„.......„...-.......•7,,...t."t,....4,;_.-•,., '..;...,,,:. .
'h5 ` yµa71. .- r- it
,, ,
7 , 4 = =
•
•
•
•
--�- Comyrellensive . na,' .- ,... .- .. ..._ __ . . _ . _ _
......,..„.„.:. ...._...:.....e: ...
_... ,.....„4„ ...._ ,...,..„... _ ._
^ZGna is _-
30,
. .
TndèdTjüne 200
.. ,
4
: v
Q yf
QAY -
� _ r
t
-�M, `• L• r_r'fir - `
•
%.ti
I
I
City of Rancho'Cucamonga, California '
IComprehensive Annual Financial Report '
Year Ended June 30, 2004
Prepared by the
ICity of Rancho Cucamonga
Finance Department
I Tamara L Layne. .
Finance Officer
•
I
1 CITY OF RANCHO CUCAMONGA
I COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2004
' TABLE OF CONTENTS
Page
IINTRODUCTORY SECTION Number
Letter of Transmittal i
I
City Officials xxxv
Organization Chart xxxvi
Certificate of Achievement for Excellence in Financial Reporting xxxvii
ICertificate of Award Outstanding Financial Reporting xxxviii
FINANCIAL SECTION
IINDEPENDENT AUDITORS' REPORT 1
MANAGEMENT'S DISCUSSION AND ANALYSIS 3
IBASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
I
Exhibit A - Statement of Net Assets 11
Exhibit B - Statement of Activities 12
IFund Financial Statements:
Exhibit C - Balance Sheet-Governmental Funds 14
I Exhibit D - Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets 17
I Exhibit E - Statement of Revenues, Expenditures and Changes in Fund
Balances -Governmental Funds 18
Exhibit F - Reconciliation of the Statement of Revenues, Expenditures and
I
Changes in Fund Balances of Governmental Funds to the
Statement of Activities 21
IExhibit G - Budgetary Comparison Statement- General Fund 22
Exhibit H - Statement of Net Assets- Proprietary Funds 24
I Exhibit I - Statement of Revenues, Expenses and Changes in Fund Net
Assets- Proprietary Funds 25
IExhibit J - Statement of Cash Flows- Proprietary Funds 26
Exhibit K - Statement of Fiduciary Net Assets- Fiduciary Funds 27
' Notes to Financial Statements 28
I
I
ICITY OF RANCHO CUCAMONGA
I COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2004
TABLE OF CONTENTS
Page
'
Number
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
ISchedule 1 - Combining Balance Sheet- Nonmajor Governmental Funds 60
Schedule 2 - Combining Statement of Revenues, Expenditures and Changes
Iin Fund Balances- Nonmajor Governmental Funds 74
Schedule 3 - Budgetary Comparison Schedules-Special Revenue Funds
I A. Gas Tax 88
B. SB 325 89
C. Recreation 90
D. Park Development 91
I E. Beautification 92
F. Lighting Districts 93
G. Landscape Maintenance Districts 94
I H. Systems Development 95
I. Drainage Facilities 96
J. Pedestrian Grants 97
K. Federal Aid Urban 98
I L. Community Development Block Grant 99
M. Assessment Administration 100
N. San Sevaine/Etiwanda Drainage 101
O. Air Quality Improvement 102
I
P. South Etiwanda Drainage 103
Q. Lower Etiwanda Drainage 104
R. Masi Commerce Center 105
I S. Measure I 106
T. Library Services 107
U. Metrolink 108
V. California Literacy Campaign 109
'
W. Families for Literacy Grant 110
X. Used Oil Recycling Grant 111
Y. 2000 Local Law Enforcement Block Grant 112
I Z. 2002 Local Law Enforcement Block Grant 113
AA. COPS Program Grant 114
AB. COPS in Schools Grant 115
AC. Senior Outreach Grant 116
I
AD. Traffic Congestion Relief 117
AE. Litter Reduction Grant 118
AF. Signal Coordination Grant 119
I AG. Safe Routes to School Program 120
AH. COPS Universal Grant 121
Al. Senior Center Grant 122
AJ. Congestion Mitigation 123
IAK. Foothill Blvd. Maintenance 124
I
' CITY OF RANCHO CUCAMONGA
I COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2004
ITABLE OF CONTENTS
Page
ICOMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued) Number
Schedule 3 - Budgetary Comparison Schedules-Special Revenue Funds (Continued)
I AL. Milliken Land Transaction 125
AM. MWD City Makeover Program Grant 126
AN. Code Enforcement Grant 127
I AO. Youth Enrichment Grant 128
AP. Target Literacy Grant 129
AQ. Drink, Drive, Lose Grant 130
AR. Department of Homeland Security Grant 131
I
AS. Fire District 132
Schedule 4 - Budgetary Comparison Schedules-Capital Project Funds
I A. CFD 2001-01 133
B. Redevelopment Agency-Capital Project 134
C. Assessment District 82-1 135
D. CFD 84-1 136
I
E. Assessment District 84-2 137
F. Assessment District 86-2 138
G. Regional Choice Transit Capital Improvement 139
I H. CFD 2000-02 Rancho Cucamonga Corporate Park 140
I. CFD 2003-1 Project 141
J. Public Library Bond Act- 2000 142
K. Prop. 12 Park Bond Act 143
'
L. Prop. 40 Park Bond Act 144
M. CFD 2004-1 Rancho Etiwanda 145
N. CFD 2003-1 Cultural Center 146
ISchedule 5 - Budget Comparison Schedule- Redevelopment Agency
Debt Service 147
ISchedule 6 - Combining Statement of Net Assets- Internal Service Funds 150
Schedule 7 - Combining Statement of Revenues, Expenses and Changes in
IFund Net Assets- Internal Service Funds 151
Schedule 8 - Combining Statement of Cash Flows - Internal Service Funds 152
ISchedule 9- Combining Balance Sheet-All Agency Funds 154
Schedule 10 -Combining Statement of Changes in Assets and Liabilities -
' All Agency Funds 158
CITY OF RANCHO CUCAMONGA
' COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2004
TABLE OF CONTENTS
Page
' STATISTICAL SECTION Number
' General Governmental Expenditures by Function 164
General Governmental Revenues by Source 165
' Assessed Valuation of All City Property 166
Property Tax Levies and Collections 167
tDirect and Overlapping Property Tax Rate 168
Special Assessment Collections 169
' Direct and Overlapping Bonded Debt 170
Legal Debt Margin (General Obligation Bonds) 171
1 Building Permits- Number of Permits Issued 172
' Construction Activity- Building Permit Valuation 173
Demographic Statistics 174
Principal Taxpayers 175
Insurance Policies 176
Miscellaneous Statistical Information 177
I
I
I
1
City of Rancho:Cucamonga •
Comprehensive Annual Financial Report
June 30,2004
Introductory Section
'
1 -
I Mayor
WILLIAM J.ALEXANDER
Mayor Pro Tern
I DIANE WILLIAMS
Councilmembers
REX GUTIERREZ
_ ROBERT J. HOWDYSHELL
I
DONALD J. KURTH, M.D.
City Manager
THE CITY OF RANCHO CUCAMONGA JACK LAM,MCP
IRANCHO
CUCAMONGA
IDecember 9, 2004
I
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, 2004. 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
Isignificant facts.
This report consists of management's representations concerning the finances of the City.
I 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
I 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
Icomplete and reliable in all material respects.
The City of Rancho Cucamonga's financial statements have been audited by Lance, Soll and
Lunghard, LLP, Certified Public Accountants. The goal of the independent audit was to provide
I
reasonable assurance that the financial statements of the City of Rancho Cucamonga for the fiscal
year ended June 30, 2004, are free of material misstatement. The independent audit involved
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
I 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
I the City of Rancho Cucamonga's financial statements for the fiscal year ended June 30, 2004, 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. • F.O. Box 807•Rancho Cucamonga,CA 91729-0807•Tel 909-477-2700• Fax 909-477-2849•www.ci.rancho-cucamonga.ca.us
1
December 9,2004
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 154,780 and '
encompasses approximately 38.4 square miles. It is located between the cities of Upland to the
west, Ontario to the south, Fontana to the east and is in the western section of San Bernardino
County which is in the southern part of the State of California. The local economy is primarily
based on retail commercial business and light manufacturing, which emphasizes the City's efforts
at retaining sales tax generating businesses to help stabilize the City's financial base.
Government:
The City of Rancho Cucamonga (the City) was incorporated in 1977 as a general law city under
the provisions of the Government Code of the State of California,and operates under the Council-
Manager form of city government. The City officials elected at large include a Mayor and four
City Council members, a City Clerk and a City Treasurer. The Mayor and Council members are
elected on a staggered basis for a term of four years. There is no limit on the number of terms an
individual can serve as Mayor or as Council members. The Mayor and City Council appoint the
City Manager. ,
Reporting Entity and Its Services:
The City has included within its reporting entity for financial reporting purposes all agencies for '
which the City is financially accountable. These agencies include the Rancho Cucamonga
Redevelopment Agency, the Rancho Cucamonga Public Improvement Corporation, the Rancho
Cucamonga Fire Protection District, the Rancho Cucamonga Library and the Rancho Cucamonga
Public Financing Authority. The City provides accounting services to all these agencies.
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
related structures, traffic safety maintenance and improvement, and a full range of recreational
and cultural programs for citizen participation.
ii 1
1
December 9, 2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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 2003/04
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. It is anticipated
that this project, which will have a significant economic impact on the community, will provide
approximately 3,000 new permanent and part-time jobs for local residents, and will serve as a
catalyst for further development in the eastern portion of the city.
Small Business 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 2003/04, the center provided services to over
126 local businesses, helping with job retention and expansion..
iii
1
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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 nine years, the Agency has declared one week in May
as Business Appreciation Week. This fiscal year, Business Appreciation Week was held during
the week of May 10th. Street banners saluting Rancho Cucamonga businesses were installed over
major streets, and the Chamber hosted a golf tournament followed by an Agency-hosted night of
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 ongoing business retention efforts, and to convey the City's appreciation to
all Rancho Cucamonga businesses.
Business Visitations: The Agency has developed an outreach program to create and maintain ,
contact with local businesses. Providing an opportunity for Agency staff and business
owners/managers to meet and discuss business successes and concerns, this program also allows
staff members to find out about a company's particular product or service. During this past fiscal
year,Agency staff has visited 9 companies.
Mayor's Roundtable: The Mayor's Roundtable is held quarterly and provides an opportunity for
business executives to meet with the Mayor, exchange ideas, and discuss issues that affect the
business community in Rancho Cucamonga. The meetings are purposely arranged to include a
small number of business professionals, typically three to five, so that all attendees have the
opportunity to participate in the discussion. This fiscal year, 23 attendees representing twelve
companies participated in these meetings.
Visions Newsletter: The Agency continued production and distribution of its quarterly business 1
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 2003/04, five 1
companies have been assisted through the Agency's Third Party Electrical Certification Program.
An additional seven companies are currently going through the certification process.The program
was developed to assist local manufacturers in complying with the National Electrical Code
requirement for safety certifications.
1
1
iv
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' Marketing/Attraction
' During the past year approximately 954 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:
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
' 2003/04 fiscal year, the Agency received approximately 86 leads as a result of these
advertisements.
Co-operative Newspaper Advertising: The Agency and Chamber of Commerce have been
working with the Inland Valley Daily Bulletin to sponsor a monthly advertising campaign in the
City News section on the 2"d and 4th Friday of every month. The goal of this advertising campaign
I 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 ,Fast Track, 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.
tInside 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 2003/04, 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.
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 2004 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.
V
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Affordable Housing
The Agency strives to meet the needs of the community's low- and moderate-income families,
and to establish goals to provide for, improve, and maintain the city's supply of affordable
housing. The Agency's affordable housing projects provide home ownership and rental
opportunities to households at or below 90%of area median income.
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: 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, with the assistance of the Redevelopment Agency, a total of 44 lots
have been developed in Phase I through III with single-family homes, and four existing homes
have been acquired and rehabbed, and have either been sold or leased to lower income residents.
First-Time Homebuyers Program: The Agency continues to contract with Neighborhood Housing
Services of the Inland Empire (NHS) to administer the Agency's First-Time Homebuyer
Program. The First-Time Homebuyer Program provides down payment assistance in the form of a
silent second mortgage to qualifying low- and moderate-income families. NHS closed four (4)
loans during the fiscal year 32003/4, and has funded three loans during the first quarter of fiscal
year 2004/0504. 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.
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. An
additional 46 affordable units are provided in the Pepperwood Apartments under an agreement
with BLT Partnership, and 159 units affordable to senior citizens in the Villa Pacifica project
constructed in cooperation with Pacifica Partners. 1,140 Construction of was completed May
2004 provides.
Capital Improvements
The Agency has been responsible for the development of several capital improvement projects
that have helped to eliminate blighted conditions within the community, and encourage additional
investment by the private sector.
Upper Hermosa Storm Drain: Phase III, the final phase of this master-planned storm drainage
project, began September 2003 and is scheduled for completion in July 2004. A cooperative effort
between the City and County of San Bernardino Flood Control District, this project will provide
flood protection for businesses and residences located in the central portion of the project area.
vi 1
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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 police department's building expansion will
enable the city to met the increased demand in service for public safety. Construction began June
2003 and is anticipated to be completed Winter 2004. The seismic retrofitting of Civic Center
' began September 2003 and was completed September 2004.
Foothill Boulevard Property: During the previous reporting period, the Agency acquired property
' located on the north side of Foothill Boulevard between Klusman and Hellman Avenues for the
purpose of developing much needed public improvements. The Agency sold the property to John
Laing Homes in May 2004 to develop a single-family housing project. The developer will now
' move forward on the project and will construct the necessary public improvements, thus
revitalizing the project area and removing blight.
' Installation of Conduit for a Fiber-Optic Ring: The goal of the fiber-optic ring is to connect all
city facilities, and become proactive in building a high-tech infrastructure that will help attract
high-tech companies and jobs. Phase I of this project has been completed, connecting four city
facilities, including the City Yard, Library, Senior Center and Fire Station #2. Phase II began in
Spring 2004, and will provide the infrastructure for future development of Central Park and
Victoria Gardens.
' I-15/Base Line Interchange: Staff is working on advance right-of-way acquisition for this project
which 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: Staff is currently working on advance right-of-way acquisition
for the proposed interchange. This project will add an on and off ramp in our 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: Work continues on the design phase, with
completion anticipated December 2004. The underpass will eliminate congestion along Haven
Avenue and mitigate the impacts of increased rail activity.
' Fire Station #173: The Agency Board approved a contract with Inland Empire Builders in March
2004 to construct Fire Station #173, as station that will serve to protect residents and businesses
within the Redevelopment Project Area. The fire station will replace an existing temporary
Istation, and is scheduled to be completed by July 2005.
1
vii
1
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Engineering:
Engineering staff has been successful in coordinating the design, construction and
implementation of the City's Municipal Utility(RCMU) and began providing permanent power to
customers within its service area in June 2004.
Throughout fiscal year 2003/04 Engineering staff continued to work with the Route 210/30 Ad
Hoc Task Force, SANBAG, Caltrans, and residents to discuss and resolve issues related to the
freeway design and construction.
The Land Development Section collected more than$1,190,000 in developer plan check fees and
issued 1,773 development permits in fiscal year 2003/04 related to new construction throughout
the City.
In fiscal year 2003/04 the Transportation Development Section completed 60 plan checks that
correspond to developer-funded traffic signals citywide. In addition, they also issued over 700
oversize vehicle load permits, over 900 temporary lane closure permits, investigated over 300
citizen requests, prepared over 200 service order requests and completed 94 traffic surveys to
determine posted speed limits.
The City's Integrated Waste/NPDES program successfully diverted 75 tons of e-waste from the
local landfill site in fiscal year 2003/04 as well as inspected 200 businesses for required
conditions and compliance. A multi-family recycling program was also initiated to determine
recycling efforts in condominium and apartment complexes citywide, and so far 50% of these
sites have been audited.
The following capital projects were constructed during fiscal year 2003/04:
• 19th Street: East of Archibald Avenue to Hermosa Avenue irrigation and landscaping
improvements within the southerly parkway;
• Beryl Street: Hillside Road to Almond Street equestrian trail installation in the east
parkway;
• Arrow Route: Haven Avenue to Milliken Avenue pavement rehabilitation;
• Fisher Drive: East Avenue to Mulberry street widening and installation of a retaining
wall;
• Haven Avenue: Route 210 to Lemon Avenue pavement rehabilitation;
• Milliken Avenue: 6th Street to 7th Street pavement rehabilitation;
• Neighborhood Pavement Rehabilitation: Northeast corner of Haven Avenue to 19th
Street;
• Beryl Park Tot Lot: Renovations and upgrades to the tot lot including ADA ramps,
modified walkways, handicap accessible bathroom stalls, fixtures, new play equipment
and play surfaces, and landscaping and irrigation improvements;
• 19th Street Signal: Installation of left turn arrows for northbound and southbound traffic
at the intersection of 19th Street and Archibald Avenue;
• Left Turn Lanes: Installation of left turn arrows and lanes for northbound and southbound
traffic on Day Creek Boulevard and Banyan Street, and additional permissive left turn
arrows for east and westbound traffic on Day Creek Boulevard at Banyan Street;
• Local Street: street pavement rehabilitation at various locations;
• Carnelian Storm Drain: Installation of a master plan storm drain stretching 6,070 linear
feet and requiring 1 mile of street repaving from Vivero Street to 19th Street.
viii • ,
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Planning:
' Current Planning
During the 2003/04 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 1,595 applications of all types, a 34 percent increase over the previous
fiscal year,ranging from General Plan Amendments to Home Occupation Permits.
Major development projects that were processed include:
1 • Foothill Crossing-Approval of a 60-acre shopping center anchored by Sears Grand
• Rancho Cucamonga Cultural Center
' • Victoria Gateway- Approval of a 12-acre shopping center anchored by Circuit City, REI,
and Beverages &More
• Five hotels near the intersection of 4th and Milliken including Holiday Inn Express,
' Marriott's Townplace Suites, Hilton Garden Inn, Hilton Homewood Suites, and
Courtyard by Marriott
• Meritage and Chambray at Victoria Arbors-Approval of 589 apartments by Fairfield
' • Construction or completion on: Victoria Gardens regional shopping center on 150 acres
of land, Foothill Crossing, Victoria Gateway, over 709 apartments in "Victoria Arbors"
along Day Creek Boulevard north of Foothill Boulevard, Mercury Insurance, and Route
210 Foothill Freeway.
The Current Planning section was involved with many special projects including:
• Central Park Senior Center/Community Center
• Rancho Cucamonga Police Station expansion project
• Sphere of Influence annexations
• Route 210 Foothill Freeway
• Route 66 Task Force -Visual Improvement Plan
• Pacific Electric Inland Empire Trail
' • Environmental protection regarding the following endangered or threatened species:
California Gnatcatcher, San Bernardino 'Merriams' Kangaroo rat, and Delhi Sands
' Flower Loving Fly
Advance Planning
' During the 2003/04 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 three Development District Amendment, two Development
Agreements, three annexations, three Development Code Amendments, one Specific Plan
Amendment, and three Development District Amendments, one EIR and ten General Plan
' Amendments.
Eight County and two governmental referrals were received and reviewed.
' ix
1
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Historic Preservation accomplishments included the following: '
• Six properties were designated Landmarks with two Mills Act Contracts—Winter,Minor,
P P gn
Cour, and Sam and Alfreda Maloof residences and Beryl Avenue Walnut Trees and
Highland Avenue Palm Trees and Windrow
• Three Historic Points of Interest were designated: Blisset, Cucamonga-Pioneer Winery,
and six Foothill Boulevard Residences
• Five Landmark Alterations were processed
• Isle House restoration and caretaker residence plans completed
• Historic Pacific Electric Depot was acquired from SANBAG
Community Development Block Grant Administration
The Community Development Block Grant (CDBG) program met the goals of the Consolidated
Plan Annual Action Plan for the 2003/04 program year through the following activities:
Capital and Facility Improvement Program
• The repair or replacement of 3,597 square feet of sidewalk throughout target
neighborhoods.
• The removal of 29,283 square feet of graffiti throughout target neighborhoods.
• The installation of 12 handicap ramps totaling 1,908 square feet.
• Contribution of funds for construction of the Senior Center.
Home Improvement Programs '
• The City Home Improvement Program assisted 54 households through 40 emergency
grants, and 14 grants.
• The Oldtimers Foundation Home Maintenance Program assisted 31 households with
minor home repairs.
Public Services Programs
• Homeless Outreach, Programs &Education assisted 1,982 individuals.
• Foothill Family Shelter assisted 10 households with transitional shelter.
• House of Ruth assisted 1,305 individuals.
• The YMCA and YWCA programs assisted 121 youth.
• Camp Fire USA assisted 20 youth.
• The West End Hunger Program(SOYA) assisted 1,016 individuals.
• The Inland Fair Housing and Mediation Board Fair Housing program assisted 50
individuals and their Landlord/Tenant program assisted 73 households.
• The Oldtimers Foundation Senior Nutrition program assisted 2,904 individuals.
• The Rancho Cucamonga Public Library Family Literacy program assisted 85 youth.
• Project Sister assisted 1,495 individuals.
• YMCA Senior Transportation assisted 332 individuals.
The administrative function completed the Consolidated Annual Performance and Evaluation
Report (CAPER) for reporting projects completed during the 2002/03 program year, and the
Annual Action Plan for proposed projects to be undertaken during the 2004/05 program year. ,
x 1
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Building and Safety:
' The Building and Safety Department provides plan checking, inspection and permit activities for
construction projects to meet State Model Codes including building, fire, ADA, energy,
plumbing, mechanical and electrical codes. The department provides code enforcement of
municipal code property maintenance standards in a coordinated environment.
' For the calendar year 2004, the department performed well over 20,000 plan checks and issued
more than 13,000 construction permits. The total valuation for these permits is at its all time high
' of $840,000,000. Single-family residential construction leads the increase in the building
construction. During this year of 2004, the department is also very busy with the permit and
inspection activities of the Mall project and other City special projects.
Building Inspection
To maintain the required inspection service for the large increase of permit activities, additional
contract inspectors were hired in order to maintain 24-hour turn-around time for inspection
requests. For the Mall project, an on-site inspection office was established so the inspection
' requests and inspection issues can be resolved immediately.
Plan Check and 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
& Safety. On behalf of the Rancho Cucamonga Fire Protection District, Fire Construction
' Services performs all development& technical review related to fire codes and standards for new
proposed projects, plan review and permit issuance of all fire protection systems (automatic fire
sprinklers, fire alarms/monitoring systems and hood suppression systems) and the section
' provides all new construction fire inspections.
Additionally, specific Building and Safety staff members have been available to visit existing
businesses that are interested in relocating their business to Rancho Cucamonga. These staff
' members provide technical information to the business owner as well as assess for building code,
fire and electrical requirements. This personal on-site visit ensures the potential customer that all
significant items will be addressed and completed prior to the intended Grand Opening. In 2004,
' more than 30 new businesses were successfully relocated to Rancho Cucamonga using this
approach.
1
' xi
1
December 9,2004
To the Honorable Mayor,Members of the City Council
•
and Citizens of the City of Rancho Cucamonga
Code Enforcement t
This section continues to provide services for enforcing requirements of municipal code, property
maintenance standards, zoning related issues, and works with other city departments in the areas
of promoting and educating the general public to maintain healthy, safe, clean living and working
environments.
This section has responded to almost 3,800 requests from the public during this 2004 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.
In 2005, Building and Safety will implement the use of the newly adopted permit fees. In
addition, the department will improve the 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, 7 days a week.
Community Services:
The Community Services Department continued its successful efforts to offer residents of the •
City of Rancho Cucamonga opportunities to relax, to learn, to get physically fit, to make new
friends and much more. Well over 5,500,000 visits were made to the City's recreation facilities
and parks during the year as youth and adults alike made positive use of their leisure time. The
following major activities were accomplished during the reporting period.
Senior and Human Services—For the "Best Years of Your Life" '
The Rancho Cucamonga Senior Center more than lived up to its mission this last year. With over
100 large and small group activities offered at the Senior Center on a weekly basis, new
audiences of older adults were attracted to the Senior Center. Activities included classes in areas
such as fitness, health and wellness, arts and cultural, self-enhancement and education. Last year,
over 39,000 seniors participated in our recreational classes.
Increased travel opportunities were also available for seniors during the year. While selling out
most single day trips that were offered, the Senior Center also provided a variety of choices in
U.S. and international extended tours and cruises. (A total of 184 trips were offered; 953
participants.)
The single most high volume activity at the Senior Center during the reporting period continued
to be the daily nutrition and homebound meal delivery program conducted by the Old Timers
Foundation. This past year marked a continued increase in the total number of recipients of this
vital service with 19,500 meals being prepared in the Center's kitchen. Seven thousand five
hundred (7,500) of those meals were served at the Senior Center and 12,000 were delivered to
homebound seniors within the community.
In addition to our nutrition program, the Senior Center also, on a monthly basis, distributed '
surplus food commodities to low income residents. Last year 9,600 individuals were assisted
through this valuable program.
xii '
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' The City continued to team with the Rancho Cucamonga Family YMCA to provide a free
transportation program for Rancho Cucamonga seniors providing van service to and from the
' Senior Center. Over 9,500 rides were provided during the reporting period for seniors to take
them to the Senior Center to join in the City's activities, visit with friends and enjoy a hot
nutritious meal.
' The Center celebrated 36 holiday and special events throughout the year. These fun-filled
programs featured talented entertainers, delicious food and most importantly a lot of fun and
fellowship. The most memorable events are celebrated on special occasions and holidays. This
past year, the Center held such events as a Thanksgiving Dinner, a Mothers Day Tea,an Antique
Road Show, a Fine Art Show and a Veteran's Day Tribute, to name just a few.
' Human Services assistance continues to be a valuable service offered at the Senior Center. Last
year 4,800 individuals took advantage of services and referrals provided by Senior Center staff
and affiliate organizations.
' This last year saw the 20-member Senior Advisory Committee address many significant issues
and needs of seniors in the community. On the top of that list was their most important work to
raise funds for equipment for the new senior center to open at Central Park in early 2005. Due to
the Senior Advisory Committee's diligent effort, their vision of developing a new, adequately
sized senior center will soon become a reality.
' Over this past year the Senior Center has addressed many challenges in meeting the needs of
older adults throughout our community. Additionally, the Center has established itself as a vital
social institution that is an essential link in the aging network offering a broad range of services
' and activities and access to many other community resources.
Cultural/Performing Arts—Instilling passion for the arts in all its forms
' A highlight for this Division during the year was the planning for the expansion of
cultural/performing art programs for community residents. New to our roster of offerings this
' year was a week long Creative Camp for Creative Kids, a collaborative effort with Chaffey
College. The Camp offered both visual arts and performing arts instruction. This program
provided 73 students with a creative exploration experience to offset the summer heat. Over 54
' performing arts classes and workshops were offered during 2003-2004 with nearly 500
youngsters and adults participating.
Three hundred (300) cast and crew members worked hard during the year to put on two
community theatre productions. These included "Bye Bye Birdie" and "Joseph and the Amazing
Technicolor Dreamcoat". Together, these two productions provided quality community theatre
experiences for 3,148 community members. The result was two highly entertaining presentations
' featuring all ages and amazing local talent.
1
' xiii
1
December 9, 2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Special Events—Community celebrations for all occasions '
Some of the major community wide special events provided during 2002-2003 included:
• July 4'h Celebration—our fourth annual fireworks spectacular at Chaffey College. Over 7,800
community members enjoyed the festivities that included a fun zone for children, live
entertainment, food vendors and of course, a fabulous fireworks show.
• Movies in the Park— a 6-week annual series held during the months of July and August. Six
thousand six hundred forty-five (6,645) community members attended our showings of
family-oriented movies in the park at three different park sites throughout the City.
• Concerts in the Park— Fourteen thousand nine hundred (14,900) community members came
out to enjoy an evening in the park with their family and friends during this 8-week program
that was held at Red Hill Community Park. Concerts in the Park included food vendors, live ,
musical entertainment and a great opportunity for community members to relax under the
stars in the park after a hot day at work.
• The 41h Annual Tree Lighting Ceremony was held in late November in cooperation with
Lewis Retail Centers. The evening consisted our local entertainment, a visit and photo
opportunity with Santa and Mrs. Clause. Over 3,450 community members enjoyed this
festive holiday event.
• A Cinco de Mayo celebration was held for the community on the first Sunday in May at Old
Town Park. One thousand two hundred (1,200) community members enjoyed live mariachis,
ethnic dancers, fun-filled activities for children and traditional food vendors.
Sports — Enriching the lives of people, young and old, who live and work in our community
through physical activity and fun
Our Sports Division continues to be the leader in the Inland Empire for youth sports and aquatics. ,
Some of our sports programs are highlighted below:
• Pee Wee Sports (soccer, basketball and baseball) for boys and girls, ages 3-5, experienced
over 1,900 participants this year.
• Youth Basketball program, which is designed for youngsters ages 6-16 continued to burst at
the seams with 2,000 participants.
• A 10-week summer youth sports camp was very popular with 400 youngsters participating.
• Four hundred eighty four (484) teams (7,744 community members) participated in our Adult
Softball program.
• Participation in our Adult Soccer program remained high with 150 teams or 1,800
participants.
• Forty-five (45) youth and adult Softball Tournaments (10,800 participants on 675 teams)
were held at the Rancho Cucamonga Epicenter Adult Sports Complex.
• Flag Football had 38 teams (3,8000 participants)playing at the Epicenter during the year.
xiv '
1
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Learn to Swim Program —The Department offered four sessions of public swimming lessons for
the community during the summer of 2003. Lessons were provided at both Alta Loma and
' Etiwanda High School pools. During the reporting period over 33,000 youngsters and adults
participated in group swimming lessons during our 10-week program.
The R.C. Family Sports Center continues to be a very popular site. Over 46,000 community
members enjoyed open play basketball and racquetball at the Sports Center. The Sports Center
continues to play a key role in revitalizing the Orchard Plaza shopping center.
The Department's Sports Advisory Committee continued its responsibility of allocating fields for
city non-profit sports groups on a bi-annual basis. Over 1,775,000 people utilized City fields
during 2002-2003. Despite the ever-increasing demand for fields, the Committee continued to be
' successful in allocating fields in a fair and equitable manner.
Teen Programs—Promoting safe,fun and meaningful activities for youngsters ages 11 - 16
The Teen Center has become a focal point for youth in the community and is open 5-days a week
year round with extended hours during school vacations and the summer months. It offers a
variety of drop-in recreational activities for teens in 6th through 106 grade. During the year over
22,000 teens attended the Center.
The Center's homework study room is equipped with computers with Internet access and are
' available to teens to use to do research and complete homework assignments. Nearly 400
youngsters utilized the Homework Room to complete homework assignments, reports or just to
play around on the computers.
' Some of the activities offered for teens during the reporting period included: workshops
(babysitting training, self-defense) and special programs such as our College and Career Fair
' (6,200 attendees).
The Teen Recreation Activity Club (TRAC), established in 1989, completed another successful
year full of events, fund raising and community service programs. Membership in TRAC during
' 2003-2004 numbered over 250. During the summer months alone, these teens volunteered over
4,000 hours of service by operating snack bars at Movies in the Park, Concerts in the Park and the
summer aquatic program. The very popular Night on the Town Babysitting Program that is
operated by TRAC provided this much sought after service year round.
Teen Learning Center (TLC), a summer teen volunteer program, gave youth on-the-job training
' in many City programs, such as Day Camp, Kinder Camp, Kid Explorers and the RC Sports
Camp. One hundred and seventy (170) participants volunteered over 2,000 hours of service
during this summer program.
' The Teen Trips program offered fun venues for summer, winter and spring breaks. This year over
500 teens participated in visits to local attractions throughout the southern California area.
' Skate Park— It is estimated that over 9,000 youngsters utilized Spruce Park Skate Facility during
2003-2004. Over eight hundred(800+)4'h grade youngsters were informed about skate safety tips
during assemblies at their schools.
' xv
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Youth Programs—Providing opportunities to enrich the lives of our youngest residents
Playschool, a progressive program for children ages 1-5, continued to experience tremendous
growth this past year. Currently Playschool classes are offered at Lions East Community Center,
Hillside Community Church and the Mulberry Learning Center. With enrollment over 700, the
emphasis of the program is on socialization skills, interaction skills, improving attention span and
language development through the use of games, crafts, songs and stories.
During the summer months, the Department offered full-day activities through our Camp
Cucamonga program (for youngsters ages 5-12). Over 74 youngsters each week participated in
this 9-week program that has held at Alta Loma High School. Partial day summer programs were
also available through our Play Camp (for tiny tots ages 1-5) and Kid Explorers programs (for
youngsters ages 5-10). Nearly 900 youngsters participated in the City's summer camp programs
this fiscal year.
A variety of youth oriented special events were held over the last year.They included:
• Breakfast with Santa—300 participants
• Halloween Family Fest— 1,000 children and their families
• Snow Day—2,500 participants
• Pet Fest—200 participants
Our Mobile Recreation program continued to bring recreation programs and services out into our
community. Dubbed, Fun on the Run, this highly successful mobile program traveled to various
park and school sites throughout the year bringing games, music, sports and arts and crafts
activities to youngsters of all ages, at no cost. This last year the program regularly visited 11 park
sites, offered private rental functions and special events, and provided over 800 hours of service
attended by over 7,437 participants.
Additional Departmental Activities: ,
The Grapevine—A means to communicate regularly with our residents
Four issues of the City's quarterly newsletter, The Grapevine were produced and distributed
during the year. This publication serves as the City's main avenue for disseminating information
to the public regarding important City issues and in advertising City programs, events and
recreational opportunities. This publication has proven to be a very effective means of
communicating with the residents of our community.
Recreation Classes — Enriching the lives of those who live and work in our community, by
creating a sense of personal growth,physical challenge and fun
As the largest and most innovative program in the Inland region, the Community Services 1
Department's recreation program continued to strive for excellence in its program offerings. The
City used a combination of City facilities, school sites and private businesses to offer over 900
classes/activities/workshops for the community each quarter during the reporting period. More
than 28,000 residents registered for non-aquatics, non-senior citizen, fee based classes this past
fiscal year. Nearly 83,000 participants of all ages enjoyed their choice of a variety of course
offerings such as arts and crafts, dance, performing arts, music, gymnastics, sports, fitness,
health/safety and special interest classes. Independent contractors, who were paid a percentage of
the class fee, thereby guaranteeing a profit to the City for each class, offered the majority of our
classes.
xvi
1
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Volunteers - The heart of our Department
' Throughout the year over 3,500 volunteers logged over 25,600 hours of service at a cost saving
value to the Department of$359,373. These individuals assisted our staff with everything from
special event preparation, coaching sports programs, scorekeeping, teaching classes at the Senior
Center to clerical support at our main office and off-site locations.
111
Facilities—Providing quality venues for our residents to enjoy
' It is estimated that over 1.7 million community members visited our City parks on a drop-in basis
during the fiscal year. In addition, nearly 55,000 individuals enjoyed functions at our four
reserveable parks that have a total of 11 picnic shelters.
' The Equestrian Center at Heritage Community Park was utilized daily by the public for drop-in
use and programmed activities. In addition, the Alta Loma Riding Club, Rancho Rebels 4-H Club
and the Rising Stars of Equestrian Therapy also used the facility bimonthly for their meetings,
shows and other special events. The Rancho Cucamonga Citizen Patrol also used the facility as
their training site.The Center was also utilized by over 3,000 for rental activities.
Lions West and East Community Centers, the Senior Center and to a lesser extent, the R.C.
Family Sports Center were available sites for community rental activities. Demand for space
t during peak hours remains high.
RCpark/Instant RC—Enhancing customer service through on-line information and services
' The Community Services Department's website http://www.rcpark.com/ continued to provide
enhanced customer service for our residents by providing them access to Community Services
Department information 24 hours a day. The site features a comprehensive calendar of events,
' descriptions of the current classes and activities offered by the department,park and facility rental
information and league standing for adult sports leagues. The site saw an average of 15,136 visits
per month during the year.
' Instant RC, our on-line activity registration system, continued to be a popular service for the
community. This service allowed community members the opportunity, with their MasterCard or
' Visa and just a few clicks of their mouse to register quickly and easily for their favorite City
activities. During the reporting period nearly 1,300 community members utilized this valuable
time saving service.
' xvii
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
The Rancho Cucamonga Epicenter—Providing baseball and more for the community
The Rancho Cucamonga Epicenter Stadium is home to the highest ranked (in terms of
attendance) southern California team in the Single 'A' Baseball League, the Rancho Cucamonga
Quakes. In their 11'" consecutive season 66 home games took place during the season. The
Epicenter facility is used primarily for Quakes baseball between April and September. The team
is a California Affiliate of the Anaheim Angels.
On non-game days and off-season months Epicenter is available for rent. During the reporting
period, 19 rentals took place at the Epicenter totaling 41 days of activity. Commercial filming
continued to be the number one rental activity at the Epicenter. Other activities included used car
sales, religious services, community functions such as high school graduation ceremonies and
community wide family activities. '
Grants—An important means to augment City services for our residents
To augment City supported youth programs, the Department was successful in receiving
continued funding from the First 5 Commission for San Bernardino County (formerly the
Children and Families Commission for San Bernardino County)provided resources for programs,
services and resources for families with children ages 0-5 for a second year through the
Department's Youth Enrichment Services (YES) program. Nearly 15,600 community members
utilized/participated in services and programs provided through the Youth Enrichment Services
program during the reporting period.
The Department also continued to receive grant funding for senior services through the
Community Development Block Grant (CDBG) program. These funds were used to supplement
and expand programs, services and activities in the areas of senior citizen physical fitness and
wellness, recreational/educational development and emotional wellness. Funds have also been
utilized for payment of a lease agreement with the Assistance League of Upland for daily use
(from 8:00 a.m. until 6:00 p.m.) of their parking lot located at the northeasterly corner of Malvern
and Salina Street in Rancho Cucamonga. The use of this lot has provided the City with needed
parking for the Senior Center especially on event days.
Another program funded by CDBG funds, the Northtown Collaborative saw over 200 youngsters
and adults participate, many for the first time, in City sponsored programs, services, activities and
programs. The Northtown Collaborative is offered through a joint effort with the Cucamonga
School District, NorthTown Housing Development Corporation, the Rancho Cucamonga/Fontana
Family YMCA and the Community Services Department. Some of the programs that participants
have been involved in included: youth basketball, pee wee baseball, karate classes, folkloric
classes, salsa classes, hip hop and swing classes, parenting classes, aerobics classes and a
babysitters workshop. The goal of this newly implemented program is to vital services in an area
of the community that has been traditionally underserved while at the same time to provide
positive, self-esteem building experiences for youth and adults alike.
•
1
xviii ,
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Special Projects—A fulfillment of two major dreams
Construction began on Phase 1 of Central Park, a 57,000 square foot facility that will include the
James L. Brulte Senior Center and the Goldy S. Lewis Community Center as well as 15-acres of
open space.This innovative concept of a single complex housing both a senior center and a multi-
! purpose community will afford the opportunity to provide the community with a wide range of
programming space. The facility is anticipated to be open to the community early in 2005.
Design of the Victoria Gardens Cultural Center was completed during the reporting period. This
' 90,000 square foot facility will include a second, full-service library for the community, a 540-
seat performing arts theatre, with a special emphasis on programming for youth and families, and
a community event center. The facility is anticipated to open in the spring/summer of 2006.
Commissions and Boards—providing opportunities for citizen involvement
Community Services staff continued their efforts to support the Park and Recreation Commission
and the Rancho Cucamonga Community Foundation.
' The Park and Recreation Commission, acting in an advisory role to the City Council on matters
pertaining to park and recreation facilities and programs continued their efforts to oversee the
construction of Central Park and the Victoria Gardens Cultural Center. In addition the
Commission acted upon various matters throughout the year to ensure the provision of
recreational opportunities for the residents of the community.
The Rancho Cucamonga Community Foundation continued their fundraising efforts ($5 million
' goal) through the Promoting Arts and Literacy (PAL) Campaign to construct and endow the
Victoria Gardens Cultural Center.
Police Department:
The City of Rancho Cucamonga contracts with the San Bernardino County Sheriff's Department
1 for general law enforcement services. The Police Department has 110 sworn officers, 31 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
Officers, a Bicycle Enforcement Team, A MET Team (Multiple Enforcement Team), a Traffic
Enforcement Unit including a Major Accident Team, and a Detective Unit.
1 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. The Department has hired
additional Officers,provided D.U.I equipment for safety and sobriety checks points.
xix
1
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
•
The Police Department also maintains three satellite reporting offices at locations for Officers to
conduct follow-up investigations and write reports in their area or beat. During the latter part of
2004, a Substation was opened at the Victoria Gardens shopping 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 2003/04 fiscal year, the Fire District continued to experience an increase in calls for
service. In order to maintain and improve upon existing service levels, several enhancements
were made to the District's resources:
• New Fire Station No. 176. The Fire District's sixth (6th) fire station located at 5840 East '
Avenue serves the northeastern region of our city. The new station became fully
operational in May 2004.
• Firefighters Added to Existing Workforce. Nine new firefighters were hired in June
2003 to fully staff Fire Station No. 176.
• Additional Paramedic Stipends. To meet the challenge of increased emergency medical
care call volumes, the District once again increased personnel who are trained as
paramedics by adding six(6)more paramedics. '
• New Fire Apparatus Placed Into Service. Three emergency response vehicles were
added in 2003 to replace existing apparatus and one new engine for Station 176.
➢ New fire engine for Station No. 176
➢ Replacement 100'tillered aerial ladder truck for Station No. 174
➢ Replacement fire engine for Station No. 174
➢ Replacement 2,500 gallon water tender for Station No. 175
This new fire equipment has improved upon previous specialized fire apparatus design
and capability increasing service levels in the City.
• Upgrade Hand Held Portable Radios.The District completed its second and last phase
of a project which replaced portable radios, improving emergency ground communication
for greater interagency and intra-agency coordination.
• Relocation of Emergency Operations Center (EOC). During the expansion of the
Police facility, the City EOC was moved to the top floor. With the move, the EOC was
configured with new computer technology and many other enhancements for improved
emergency incident management and coordination of resources. Grant funds provided by
Congressman David Dreier and City funding provided for the technology upgrades.
xx I
1
December 9, 2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Interim Training Drill Facility. An interim training drill building/structure has been
erected at the Jersey Blvd. Fire Station No. 174 to expand and improve upon existing
firefighter readiness, safety and manipulative skill levels necessary for effective and
efficient emergency response outcomes.
' • Thermal Image Cameras (TIC). Infrared technology from the military has permitted
the District to purchase cameras for all stations. TIC allow personnel to see through
smoke and in completely dark environments to see the heat image of injured or trapped
persons. One of the TIC was purchased with grant funds.
• Air Bag Lifting Equipment. New high lift of heavy vehicles and train cars can now be
accomplished. Grant funds purchased the equipment.
• Local Hazard Mitigation Plan (LHMP). The LHMP includes a thorough evaluation of
the hazards and risks for: Earthquakes, Flooding, Wildland Urban Interface (WUl) Fires,
and Windstorms. A committee/task force was developed with representatives from
Administration, Building, Engineering, Fire, Planning and Police departments to compile
information in the development of the plan.The Local Hazard Mitigation Plan(LHMP) is
1 considered the representation of the jurisdiction's commitment to reduce risks from
natural [and other hazards] disasters, and serves as a guide for decision makers as they
commit resources to reducing the effects of natural [and other hazards] disasters.
Library:
The Rancho Cucamonga Public Library continues to be one of the busiest in the State, with
nearly 800,000 items loaned, over 100,000 information questions answered and 23,000 new items
added to the library's collection. Nearly 'A million visits were logged at the popular Archibald
Library. During the year, 364 programs were offered—that's more than one for every open day!
Outlined below are the major accomplishments of the Library Division during the past year.
Victoria Gardens Library:
' Planning and organization for the Spring 2006 opening of the Victoria Gardens Library turned
staff time and attention to selecting the 100,000 items that will be housed in the new building; to
' pursuing a reorganization to reflect the challenges of operating a second library location and to
identify new revenue streams for the 2005/2006 year.
' Children's Services:
More than 11,000 trips were logged to the library to enjoy the popular Storytime programs.
Offered seven times each week, the preschool, toddler and school-aged children's programs offer
something for children of every age.
Summer Reading Program logged three thousand young participants, with nearly half completing
the program and maintaining their reading skills during the long summer.
1
xxi
•
1
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
The "Back to Basics" Children's Literacy Program served another class of 60 youngsters, 1
improving the reading level of each child and promoting reading and literacy as a pathway to
success.
The "Kidsmobile" was updated with a bigger bus and an exciting super-hero design, and loans
leapt to over 38,000 items to children via school stops.
Senior and Adult Services:
The Library's "Housecalls" outreach program delivers library materials via volunteers to
community members whose health prevents them from attending the library. This "books on
wheels"program served more than 40 residents with materials from books to videos.
Information and Cyber Services: '
Between the Adult and Children's Information Service desks, over 100,000 information questions
were answered during the past fiscal year. Questions ranged from simple homework help to
complex questions covering consumer information,repair help and business related assistance. •
The Library Web Site, with links to over 2,000 helpful and creative sites, also linked the library '
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. The Library produced its first official publication
this year, issuing a book of student and tutor writings. Reader's Theater continued, with student
actors reciting stories, poems and other works of literature. The Family Literacy program
continues strong, with storytimes, special meetings and even more special events. This year
marked the end of funding from the Children and Families Commission for San Bernardino
County obtained by Community Services, but the program continues strong with on-going
support from the State Library
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 2004.
Volunteers participate as friendly delivery staff for the Housecalls program; as tutors for the
Adult Literacy program; as teachers in the Back to Basics Program; and as general volunteers in
shelving and repairing books. I
1
xxii
•
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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 2004.
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 $2.3 million dollars
was pledged during this campaign"Promoting Arts and Literacy".
The 2004 Telethon, highlighting the collaborative and exciting services to be offered through the
partnership of the library with performing arts, raised over$120,000 for the Cultural Center.
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, sits on the regional news network advisory board (ICTN), 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 2003/04 fiscal year:
Contract Administration:
•
This office administers:
• $16,195,318 contract with the San Bernardino County Sheriff for police services. This is
the largest contract for law enforcement services in the County.
• $368,301 with the County for animal care and control service and for operation of the
City's animal shelter.
1 • Cable franchise agreements(with Charter Communications and Adelphia)
• Eight mobile home park rent stabilization contracts
xxiii
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Community Information Program(External and Internal Communications): 1
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 ,
• Several Special Publications—information on special topics, such as erosion control, etc.
• Regular news releases on general city issues of interest
• Continual website news updates I
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 —
"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 reach our community via the Internet, and in FY 2003/04
expanded our offerings on our enhanced website, which was made even easier for our customers to
navigate. New informational resources for our community included: the development of key flood
and erosion control information to assist our community in the wake of the fires that affected the
regions in late 2003; timely State and City Budget information; a new easier to use archived access to
all City news releases called "RC News;" provided updates for our schools and children via our Kids
and Teen's Webpages; and provided significant new information on animal care and services for 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.
•
1
xxiv '
1
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
tRecent legislative efforts have helped the City secure $810,000 in federal funds for the
construction of the new Senior Center and over $1 million for the planning and design of
' interchange improvements at I-15 and Base Line. The City also worked on PUC regulatory issues
involving the Rancho Cucamonga Municipal Utility(RCMU).
' Special Projects and Programs:
Some of the special programs and projects managed by the City Manager's office during fiscal
year 2003/04 include the following:
' • Supervision of the construction of Civic Center improvements, which include the
addition of a third level on the existing Police facility and the seismic retrofit of City
' Hall.
• Coordinating work on the formation of a Community Facilities District (Rancho
Etiwanda Estates)that will support a$45 million bond sale to fund public infrastructure.
' • Assisting in the implementation of the City's Information Technology Master Plan and
the review of proposed major technology projects.
Administrative Services:
Administrative Services is unique in comparison to other City departments in that it is a "staff'
department as opposed to a "line" department. While line departments typically provide services
only to the public, the Administrative Services Department provides services and support
primarily to internal staff (including the City Council, the City Manager, the various City
departments and employees) with some service areas crossing over into the public arena. The
department's major service areas are: Administration, Finance,Treasury Management, Personnel,
Risk Management, Purchasing, Business Licenses, Special District Administration, Geographical
Information Systems, and Management Information Systems.
1 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 2003/04 fiscal year.
A summary of each of these projects by division follows.
Purchasing Division: The Purchasing Division of the Administrative Services Department is
' authorized to procure services or goods at the best price, from the most responsive and
responsible vendor. It acts as the City's centralized procurement agent and authorizes all City
purchases by ordinance requirements. It is also charged with the disposition of surplus or obsolete
' property as well as responsibility for the City's telecommunication needs. During this period, the
Purchasing Division accomplished the following:
' • Telephone System Expansion Upgrade/Fiber Connectivity: The expansion of the City's
telephone system continues with the addition of the new Central Park Community Center,
Police Station addition and the recently opened Victoria Gardens Public Police Substation.
Fiber cards within the City Hall switch and these off-sites will not be used to transmit voice
to these locations.
• Website Bid Page: Purchasing has expanded the use of the City's web page. Engineering
' and RDA bids and proposals have now been added to the Purchasing bid and proposal
centralized page. A newly added bid archive link has been added as well as an immediate E-
Mail messaging feature that allows vendors to register on-line for upcoming and current bids
' and proposals.
xxv
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
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 2003/04 staff processed a total of 7,680 business
license applications (5,858 renewals and 1,822 new filings) and collected revenues totaling
$1,663,333.
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:
• RC-CAN: Established the Rancho Cucamonga Community Access Network (RC-CAN) to '
provide public broadband Internet access via a city content portal.
• Wireless Hot Zones: Upgraded existing City Hall access points to the new higher-speed '
standard. Installed secure wireless networks in the Victoria Gardens Public Safety Building
and the main Public Safety Building's Emergency Operations Center.
• E-Kiosk: Designed system and content for electronic kiosks at Central Park. The devices '
provide a bridge over "digital divide" using touch screen computers to access the city's e-
.
government services and websites.
• City Websites: Revised the Cultural Center at Victoria Gardens and Epicenter websites.
Also, revised the Fire District Intranet website.
• Web Broadcasting: The Division began providing streaming video over the Internet of City
Council meetings.
• Council Chambers Technology Update: Oversaw installation of the new Council Chamber
presentation system.
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 Maps: After extensive training by the Fire Department personnel in the planning,
decision-making and creation of block plans and map pages, GIS assumed full responsibility
for this phase of Fire pre-planning.
• 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 current there were 203 updates to the
database, which included tract/parcel maps and lotline adjustments.
xxvi ,
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Global Positioning Satellite: Staff used the Global Positioning Satellite (GPS) unit to
locate all trees in the tree dedication program within the parks. Staff then created an ArcIMS
' application that is accessible by the Parks Maintenance staff to assist them in maintenance of
the trees, in addition to locating and replacing trees after severe weather conditions.
• City Maps: Performed various analyses and created City maps for schools in the Central
' School District.
• Address Ranges: GIS completed the street centerline address ranges in the City for use by
Ontario's Dispatch for the fire emergencies. Any address range updates are being completed
and sent to Ontario's Dispatch on a monthly basis.
• EOC: Staff worked in the EOC during the October rains, preparing maps of all incidents of
flooding, street closures and evacuation routes.
Special Districts Division:
• Assessment Records: The City placed 115,163 assessment records to the fiscal year
' 2004/2005 tax roll in the amount of$20,782,490.72.This dollar amount was an eight percent
increase from the previous year and a three percent increase for the assessment records. This
dollar amount total includes ten Landscape Maintenance Districts, eight Street Lighting
' Districts, eleven Community Facilities Districts, three Assessment Districts and one Benefit
Assessment District. This year we added two new Community Facilities Districts that cover
the new Victoria Gardens Mall Project.
• DFAST: Staff has updated the database in the DFAST application to reflect the current tax
' roll/owner information. This is always a time consuming process. There were over 4,000
record changes applied to the database including the addition of two new districts related to
the Victoria Gardens Mall Project (CFD's 2003-01 Improvement Area 1 and Improvement
Area 2). Staff has reviewed and confirmed the system backup processes for the DFAST
application to ensure the integrity of the system.
xxvii
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
III.PROSPECTS FOR THE FUTURE '
General Fund revenues, such as sales tax, permit and development fees, franchise fees and motor
vehicle license fees are growth related and reflect a continued positive growth in the economy in
general. The result is greater stability; however, it is also accompanied by a greater demand for
services ranging from police to maintenance. Growth continues to increase and becomes a 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 2004/05 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. The Fire District budget for fiscal year 2004/05 includes the following:
• Fire Records Management System. In 2004 and 2005, the District will upgrade to a new '
software program for a comprehensive Fire Management Information System. This major
software implementation is also being coordinated with surrounding fire departments and
will significantly improve data collection, record keeping and analysis in order to
continue improving the Fire Department's high quality service delivery programs.
• Fire Station No. 173 (Day Creek Blvd.). During 2004 and 2005, the Fire District and City '
Redevelopment Agency will complete construction relocating the existing temporary fire
station on Base Line Road. This long awaited project will further improve existing
services to our community.
• New Fire Engine. The District will be replacing three of its existing fire engines during
calendar years 2005 and 2006, which have exceeded front line age and mileage criteria.
The replaced fire engines will be retained reserve.
• Type III Brush Engine. The District will proceed with development of specifications for a
replacement Brush Engine to respond to urban/wildland interface fire incidents within the
community.
The Redevelopment Agency's goal is fostering economic development and revitalization. This '
next fiscal year, the Agency will continue its focus on completing public improvements identified
in the Redevelopment Plan that improves flood control, traffic circulation, and public safety
facilities within the Project Area. Completion of these public improvements will also remove
barriers to private investment, thus enhancing economic development opportunities within the
Project Area.
The Redevelopment Agency has specifically provided funding for the renovation of the Police
Depaituient and the creation of a new Emergency Operations Center (EOC) which began in
Summer 2003 and are almost complete. It is anticipated that they will open to serve our
community in early 2005. The new Police Department will have a third floor that will allow the
Department to better meet the needs of a population that has grown exponentially since City Hall
was built in 1990. There will also be a new helipad.
xxviii '
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' The new Emergency Operations Center received a $157,000 technology grant last year through
the efforts of Congressman David Dreier to purchase enhanced communications, mapping, and
' visual information display equipment. The result will be improved ability to analyze and tailor
emergency responses more accurately during a disaster, maximizing use of resources.
Two years of planning for public safety at Victoria Gardens are beginning to be realized with the
opening of the new center on October 28, 2004. The process began with review of the design
plans for the retail center. Using a technique called "Crime Prevention Through Environmental
• Design,"the Police Depai lment provided input and comments regarding the site and architectural
' plans. The City's Police Department also visited other similar developments including Irvine
Spectrum and Downtown Disney to survey prevention activities and operation policies and
procedures.
' Following this work the Police Department developed and has now completed a multifaceted
training program for Department employees and retailers to deal with responding to specific types
' of incidents, alcoholic beverage control, counterfeiting, and false identification. Partnering with
developer Forest City and major tenants, the City has also formed a loss prevention and security
task force to network and share intelligence.
A new substation has been constructed at the site which will provide full-time police services to
the concentrated shopping district in and around the Victoria Gardens center.
' 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). On November 6, 2004, the Victoria Gardens Cultural
Center raised the curtain on its opening act. The first in a series of 20-month milestone events for
donors and the public was a groundbreaking on the site of the Cultural Center at Victoria
Gardens.
After two decades of planning sketches and dreams, Phase I of Central Park will open early 2005.
The James L. Brulte Senior Center, and Goldy S. Lewis Community Center including David
' Dreier Hall are now in the final stages of construction—all to be offered under one roof.
Under this single red-tiled roof, residents will find 57,000 square feet of classes, programs, and
activities. Located on 15 acres at the northwest corner of Milliken Avenue and Base Line Road,
' the facilities feature flexible meeting/multipurpose rooms and recreational activities offered
through the City's Community Services Department as well as teen activities offered by the
Rancho Cucamonga Family YMCA. Whole families will be served by the center, from
' grandparents to toddlers. There will be lots of common areas for mingling as well with an Internet
Café served by a wireless network and a gift shop, concession stand, and coffee shop.
' The City has an ambitious Capital Improvement Program for the FY 2004/05 CIP, all funded
through non-General Fund special and restricted funds. Some of the major CIP projects include:
' Storm Drain Projects
• Base Line Master Plan Storm Drain(Ramona Avenue to Hermosa Avenue)
t
' xxix
1
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Street Improvement Projects ,
• 6`h St. Street Widening/Pavement Rehabilitation (west of the railroad spur to Etiwanda
Avenue)
• Etiwanda Avenue Street Widening/Pavement Rehabilitation (6t°Street to Arrow Route)
• Hermosa Avenue Street Widening/Pavement Rehabilitation(Highland Avenue to Banyan
Street)
• Milliken Avenue Street Widening/Pavement Rehabilitation (4t Street to 6th Street)
• 6`"Street Railroad Crossing Upgrades(east of Archibald Avenue)
• 6th Street Railroad Crossing Upgrades (west of Etiwanda Avenue)
Traffic Signal Projects
• 6'h Street/Buffalo Street Intersection
• Carnelian Street/Wilson Avenue Intersection
• Archibald Avenue/Banyan Street Intersection ,
Multi-Year Design/Construct Projects
• Base Line Road/I-15 Interchange
• Foothill Boulevard Street Widening (Grove Avenue to Vineyard Avenue) and Bridge
Improvement
• Haven Avenue Grade Separation(at Metrolink railroad tracks)
Park/Trail Projects
•
• Pacific Electric Trail (Haven Avenue to east of Etiwanda Avenue)
• Highland Avenue Trail (Beryl Street to Hermosa Avenue)
• Banyan Street Trail (Sapphire Street to westerly city limits)
• Central Park(northwest corner of Base Line Road/Milliken Avenue)
• South Etiwanda Park(north of Foothill Boulevard and east of Etiwanda Avenue).
Other noteworthy projects for the new fiscal year in the area of information systems include:
• Wireless Hot Zones: Deploy a community access network wireless Hot Zone at the '
Archibald Branch Public Library and the Central Park Community Center. Design Hot
Zone installation for the Cultural Center at Victoria Gardens. Determine other
deployment locations in support of future public safety, inspection, and recreation
program support requirements. Deploy wireless access points (bridges) to provide high-
speed network secure local network access at selected City facilities.
• Network Security: Continue modifying network infrastructure to protect against
emerging threats through the continuing implementation of Active Directory and Cisco
security capabilities.
• Constituent Relations Management: Select and implement a Constituent Relations
Management System (CRM) to improve the City's ability to respond to the concerns of
constituents and manage service requests.
xxx ,
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Electronic Kiosks: Prepare e-kiosks for installation at the Cultural Center at Victoria
Gardens.
' • Advanced Cashiering: Install touch screen point-of-sale cashiering stations at Central
Park as prototypes for a centralized city cashiering system.
• Electronic Payments: Provide the ability to make permit, registration, Shop Rancho, etc.
' payments on-line. The e-Payment solution will interface with the City's cashier and
financial management systems.
• Box Office Ticketing System: Purchase and install a box office ticketing system prior to
the Cultural Center at Victoria Garden's opening. System will include ability to purchase
tickets on-line.
The Planning Department will continue working with the developer on planning and construction
of the Victoria Gardens Regional Shopping Center, a 1.2 million square foot retail and office
development in the east portion of the City. Building designs for the Route 66 portion will be
processed and construction will commence on first few buildings. Construction is also slated to
' begin on Winery Estate Marketplace retail center, anchored by Henry's Farmers Market, at the
southeast corner of Day Creek Boulevard and Base Line Road. Construction continues on retail
portions of the Rancho Cucamonga Town Square by Burnett located at the southwest corner of
' Foothill Boulevard and Haven Avenue,as well as hundreds of apartments.
Capital projects relating to Planning planned for the upcoming fiscal year include construction of
the Pacific Electric Inland Empire Trail Phase 2 between Amethyst Street and Archibald Avenue.
The Planning Department will also begin engineering design work for Pacific Electric Inland
Empire Trail Phase I between Haven Avenue and Etiwanda Avenue.
' Other noteworthy projects for the new fiscal year include several annexations in our sphere-of-
influence,north of Etiwanda community.
' While the local economy continues to expand and our community continues to grow, it becomes
ever more challenging to meet the service needs of the community, especially given local
government's susceptibility to the whims of the State. While careful budgeting and prudent fiscal
planning maintains Rancho Cucamonga's fiscal health, the State fiscal crisis looms large and
there is continued vulnerability as the State begins deliberating on its own budgetary woes. The
City must remain vigilant in doing all it can to protect local government revenue from the State.
•
' xxxi
December 9,2004
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
IV. OTHER FINANCIAL INFORMATION
Budgetary Control: '
The City adopts an annual budget where each department's budgeted appropriations are
controlled at the character of expense level. These levels are defined as personnel, operations, '
capital outlay, capital improvement projects and transfers. Although the budget is monitored at
the character of expense level, the legal level of budgetary control, that is the level at which
expenditures cannot exceed appropriations, is the department level within the General Fund and
at the function level for the Special Revenue, Debt Service and Capital Projects Funds. Budgetary
control is further maintained by the use of an encumbrance system. Encumbrances at year end are
reported as a reservation of fund balance. Revenues are also estimated annually in the adoption of
the annual budget. Revenues and expenditures are monitored throughout the year.
Cash Management:
Cash not immediately needed to finance City operations during the year was invested in securities
of the U.S. Government, or its agencies, e.g., bonds and notes of the Federal government and
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 111 developer loans outstanding. Note 6 of the Notes to the Financial Statements, under the Financial
Section of this report, presents more detailed information about these issues.
Risk Management: '
During fiscal year 2003/04, 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
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.
1
xxxii '
December 9,2004
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' 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
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.
1
xxxiii
December 9,2004 '
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
V. AWARDS AND ACKNOWLEDGEMENTS ,
The Government Finance Officers Association of the United States and Canada(GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Rancho
Cucamonga for its comprehensive annual financial report (CAFR) for the fiscal year ended June
30, 2003. 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 sixteen 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, 2003. The Certificate of Award is issued in
recognition of meeting professional standards and criteria in reporting which reflect a high level
of quality in the annual financial statements and in the underlying accounting system from which
the reports were prepared. This is the fourteenth 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,
ILA as.
ac c Lam, AICP Tamara L. Layne V
City Manager Finance Officer
xxxiv ,
I
ICITY OF RANCHO CUCAMONGA, CALIFORNIA
CITY OFFICIALS
' JUNE 30, 2004
' CITY COUNCIL
Name Term Expires
IWilliam J. Alexander Mayor 2006
Diane Williams Mayor Pro-Tem 2006
I Rex Gutierrez Council Member 2006
Robert J. Howdyshell Council Member 2004
Donald J. Kurth, M.D. Council Member 2004
ADMINISTRATION AND DEPARTMENT HEADS
I
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 2004) James Frost
City Clerk (term expires 2004) Debra Adams
I Administrative Services Director Lawrence I. Temple
Building and Safety Official Trang Huynh
Community Services Director Kevin McArdle
City Engineer Joe O'Neil
Finance Officer Tamara L. Layne
' Fire Chief Dennis Michael
Library Director Deborah Clark
I City Planner Brad Buller
Police Chief Pedro Ortiz
Redevelopment Agency Director Linda Daniels
I
I
I
I xxxv
I
I
L I
y
U
I
vi
Z e
I
it
e)
G
ii d
t
I
t, a a
e o
M .— I
O
Z C CC U I
� z
Ca
V
r
O C
" C)X•
Ca N•� U ▪ u z
Iti — g
O O c • o a
..a I
V tb .t. .e. 44 e
V a y � U d 1
Edd r
t h e
o 4
VC Ways
§ I
4)
is— ° '..,
i c ' sy cc
I
h U
co
C —
01
— h
a I
U y
.g. ec 1
E
e
1
1
1 .
1 Certificate of
Achievement
1 for Excellence
1 in Financial
1 Reporting
Presented to .
City of Rancho Cucamonga,
1 California
For its Comprehensive Annual
Financial Report
1 for the Fiscal Year Ended
June 30, 2003
1 A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
1 government units and public employee retirement
systems whose comprehensive annual financial
reports(CAFRs)achieve the highest
standards in government accounting
and fmancial reporting.
1 oFres -
1 s moms s President
,SEAL,
acs.
deOtta
Executive Director
1
1
1 xxxvii
I
....di) I z
3/41........"' 1
E
U 1
e
a
Mo \ 1
u.
N ad
4 .e.
12
SeS
el c = z" a u 4
et
I
baa
at
• evil r \ ..se ,mod ,
I
ti
v ea . r
O yes c
1r.///0 el t a a s t
ii: 1
y a 3 O C
tt 0 "O O ° e ,ti r le= cu •
. •„„,• �1 rte+ •._. r m y `�
Z •V
ta
• ' : �� o� • � t
1 ar
= d V 'N w
. ,
4 12, sit
0 'a d i ` Z.S.ti
•Its a Ca
1
t ••,„„,,, A
w V ti
o z 1
1.
1
1
•
•
1 -
City of Rancho Cucamonga
Comprehensive Annual Financial Report -•
• June 30, 2004
1
,Financial Section
•
1 .
Lance Brandon W.Burrows• Donald L.Parker
Soil Michael K.Chu
Lunghard •Prol ld E.Hele nsional Corporation
' LLP Donald G.Slater
Richard K.Kikuchi
Certified Public Accountants Retired
Robert C.Lance
u14-1999
Richard C.Soil
' Fred J.Lunghard,Jr.
19261999
1 INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
We have audited the accompanying financial statements of the governmental activities, the business-type
' activities,each major fund,and the aggregate remaining fund information of the City of Rancho Cucamonga,
California, as of and for the year ended June 30, 2004,which collectively comprise the City's basic financial
statements as listed in the table of contents.These financial statements are the responsibility of the City of
Rancho Cucamonga's management. Our responsibility is to express opinions on these financial statements
based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Governmental Auditing Standards,
issued by the Comptroller General of the United States. Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the financial statements are free of material
' misstatement.An audit includes examining,on a test basis,evidence supporting the amounts and disclosures
in the financial statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement presentation. We
believe that our audit provides a reasonable basis for our opinions.
In our opinion,the financial statements referred to above present fairly, in all material respects,the respective
financial position of the governmental activities, the business-type activities, each major fund and the
aggregate remaining fund information of the City of Rancho Cucamonga as of June 30, 2004, 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
generally accepted in the United States of America.
' In accordance with Governmental Auditing Standards,we have also issued our report dated October 14,
2004 on our consideration of the City of Rancho Cucamonga's internal control over financial reporting and our
tests of its compliance with certain laws, regulations, contracts and grants.
' The management's discussion and analysis on pages 3 through 9 and the budgetary comparisons on pages
22 through 23 are not required parts of the basic financial statements but are supplementary information
' required by the Governmental Accounting Standards Board. We have applied certain limited procedures
which consisted principally of inquiries of management regarding the methods of measurement and
presentation of the required supplementary information. However, we did not audit the information and
express no opinion on it.
•
' 75 Years
traci-
1929 \ r 2004
of Excellence 203 N. Brea Blvd.• Suite 203 • Brea, CA 92821-4056 • (714)672-0022 • Fax(714)672-0331 • www.lslcpas.com
Lance
Soll s
Lunghard
•
LN
CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California '
Our audit was made for the purpose of forming an opinion on the 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.
Veia, doh, 5V-444,0e et/A
October 14, 2004 ,
1
1
I
I
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 30,2004.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$629,851,288
(net assets). Of this amount, $106,171,058 (unrestricted net assets) may be used to meet the
government's ongoing obligations to citizens and creditors.
• The City's total net assets increased by$45,841,985 during the current fiscal year.
' • As of the close of the fiscal year,the City's governmental funds reported combined ending fund balances
of$461,979,659.Of this amount, $113,403,249 is reserved for amounts that are presently not available,
and $359,393,994 has been designated by management for the operation of the City.
Overview of the Financial Statements
' This discussion and analysis are intended to serve as an introduction to the City's basic financial statements,
compromised of three components: 1)government-wide financial statements, 2)fund financial statements,
and 3) notes to the financial statements. This report also contains certain supplementary information.
' Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the
City's finances, in a manner similar to a private-sector business.
The statement of net assets presents information on all of the City's assets and liabilities,with the excess of
assets over liabilities reported as net assets.Over time, increases or decreases in the net assets may serve
tas 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 function for all
practical purposes as departments of the City and therefore have been blended as part of the primary
government.
3
1
Both the Governmental Activities and the Business Type Activities are presented on the accrual basis of
accounting,a basis of accounting that differs from the modified accrual basis of accounting used in presenting
governmental fund financial statements. Note 1.c. of the Notes to the Financial Statements fully describe
these basis of accounting. Proprietary funds, discussed below, also follow the accrual basis of accounting.
The government-wide financial statements can be found on pages 11 through 13 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 govemmental 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 73 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 CFD 2001-01 Capital Projects Fund,the Redevelopment Agency Capital
Project Fund and the Redevelopment Agency Debt Service Fund, all of which are considered to be major
funds. Data for the other 69 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 60 through 147 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 14 through 27 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/equipment replacement and data processing equipment/technology replacement.
Because these services predominantly benefit governmental rather than business-type functions,they have
been included within governmental activities in the government-wide financial statements. Internal service
funds are presented as proprietary funds because both enterprise and internal service funds follow the
accrual basis of accounting.
4
I
Proprietary funds provide the same type of information as the government-wide financial statements
I (business-type activities), only in more detail. The proprietary fund financial statements provide separate
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
I data for the internal service funds is provided in the form of combining statements and can be found on pages
150 through 152 in this report.
The basic proprietary fund financial statements can be found on pages 24 through 26 of this report.
IAgency 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
I funds are not available to support the City's own programs.All assets reported in Agency funds are offset by
a liability; the accrual basis of accounting is used to recognize receivables and payables.
The Agency fund financial statement can be found on page 27 of this report.
INotes to the Financial Statements
I 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 28 of
this report.
IGovernment-wide Financial Analysis
Our analysis focuses on the net assets(Table 1)and changes in net assets(Table 2)of the City's activities.
IComparative total data for the prior year has been presented.
TABLE I
I . NET ASSETS
(IN THOUSANDS)
As of June 30, 2004
I Governmental Activities Business-Type Activities Total
2004 2003 2004 2003 2004 2003
Current and other assets $ 535,897 $ 416,522 $ 3,659 $ 20 $ 539,556 $ 416,542
Capital assets 440,171 400,062 27,067 18.193 437,238 418,255
I
TOTAL ASSETS 976.068 816,584 30,726 18.213 1.006.794 834.797
Long-term liabilities outstanding 347,281 234,714 - - 347,281 234,714
IOther liabilities 28,382 15,961 1,380 113 29,762 16,074
TOTAL LIABILITIES 375.663 250,675 1,380 113 377,043 250.788
I Net assets:
Invested in capital assets,net
of related debt 98,960 167,641 27,066 18,193 126,026 185,834
Restricted 397,654 278,328 - - 397,654 278,328
Unrestricted 103,891 119,940 2,280 (93) 106,171 119.848
ITOTAL NET ASSETS $ 60Q505 $ 565 909 $ 71046 $ 18,100 $ 629,1151 S 584 009
IThe City's assets exceeded liabilities by$629,752,465 at June 30, 2004.
A large portion of the City's net assets (20 percent) reflects its investment in capital assets (i.e., land,
I 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
I 5 •
I
The largest portion of the City's net assets (63 percent) represents resources that are subject to external '
restrictions on how they maybe used.The remaining balance of unrestricted net assets($106,171,058)may
be used to meet the government's ongoing obligations to citizens and creditors.Of this amount,$103,891,437
is held by the governmental activities and $2,279,621 is held by the business-type activities.
The government's total net assets increased by$45,841,985 during the current fiscal year,reflecting growth
in the governmental activities of$34,596,445($30,273,641 from the change in net assets and$4,322,804 due
to a restatement of net assets)and an increase in business type activities of$11,245,540($9,333,771 from '
the change in net assets and$1,911,769 due to a restatement of net assets).The following is an explanation
of the major changes:
• Capital assets increased by $48,982,872 net of accumulated depreciation. The City uses these
I
capital assets to provide services to citizens;consequently,these assets are not available for future
spending.
• Current and other assets increased by$123,014,772.This increase is due to new debt being issued; I
the proceeds and reserves were distributed to various cash and investment accounts.
• Long-term debt outstanding increased by$112,567,195.The City issued new long-term debt in the '
amount of $165,991,550; principal payments and defeasements were made in the amount of
$58,200,717. The remaining change of$4,776,362 is due to unamortized bond premiums.
• Other liabilities increased by $13,588,464. The City's accounts payables increased due to an '
increase in capital projects activity during the fiscal year.
The following condensed summary of activities of the City's governmental and business type operations for '
the period ended June 30, 2004 shows total net assets increasing by$39,607,412.
TABLE 2 I
CHANGES IN NET ASSETS
(IN THOUSANDS)
As of June 30, 2004
Governmental Activities Business-Type Activities Total
• 2004 2003 2004 2003 2004 2003 '
REVENUES:
Program Revenues:
Charges for services $ 19,816 $ 14,127 843 547 20,659 $ 14,674 '
Operating grants and
contributions 16,616 7,608 - - 16,616 7,608
Capital grants and
contributions 22,116 6,590 - - 22,116 6,590
General Revenues: '
Taxes:
Property taxes 78,057 60,931 - - 78,057 60,931
Admission taxes - - 27 24 27 24
Transient occupancy taxes 254 144 - - 254 144 '
Sales tax 16,398 15,086 - - 16,398 15,086
Franchise taxes 5,535 5,523 - - 5,535 5,523
Business licenses and
permits 5,056 4,363 - - 5,056 4,363
Motor vehicle in-lieu 6,515 8,484 - - 6,515 8,484 ,
Use of money and property 8,805 11,262 179 167 8,984 11,429
Gain on sale of assets (312) 66 - (8) (312) 58
Other 5,186 4,567 14 13 5,200 4,580
Loss on sale of land held for '
resale (9,026) - - - (9,026) -
Transfers (10,883) (625) 10.883 625 - -
TOTAL REVENUES 164.133 138,126 11,946 1,368 176,079 139,494 '
I
6
I .
TABLE 2
I
CHANGES IN NET ASSETS
(IN THOUSANDS)
As of June 30, 2004 (continued)
IGovernmental Activities Business-TVPe Activities Total
2004 2003 2004 2003 2004 2003
I EXPENSES:
General government $ 33,250 $ 24,394 $ - $ - $ 33,250 $ 24,394
Public safety 17,141 23,425 17,141 23,425
Public safety-fire protection 16,610 13,603 - - 16,610 13,603
Engineering and public works 25,698 23,440 - - 25,698 23,440
I
Community development 16,285 12,668 16,285 12,668
Community services 7,470 7,236 7,470 7,236
Interest on long-term debt 17,405 12,510 - - 17,405 12,510
Sports complex - - 1,909 - 1,909 -
' Municipal utility - _ - 703 2.100 703 2,100
TOTAL EXPENSES 133.859 117.276 2.612 2,100 136,471 119,376 •
I INCREASE(DECREASE)
IN NET ASSETS 1, 3 02 ' $ 20. 50 $ 9,334 $ (732) $1_____29.6011 $ 20118
IGovernmental 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
I 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
I (IN THOUSANDS)
Total Cost Net Cost
I Of Services Of Services
2004 2003 2004 2003
General government $ 33,250 $ 24,394 $ (32,871) $ (21,997)
I
Public safety 17,141 23,425 (15,106) (21,922)
Public safety-fire protection 16,610 13,603 (16,216) (13,220)
Engineering and public works 25,698 23,440 5,716 (4,750)
I Community development 16,285 12,668 5,220 (10,511)
Community services 7,470 7,236 (4,650) (4,039)
Interest on long-term debt 17,405 12,510 (17,405) (12,510)
ITOTALS $ 133,859 $ 117.276 $ (75,3J2) $ (88,949)
IFinancial Analysis of the Government's Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements.
IGovernmental 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
I financing requirements. In particular, designated and unreserved fund balance may serve as a useful
measure of a government's net resources available for spending at the end of the fiscal year.
On page(16, the governmental funds balance sheet is shown. The combined fund balance of$461,979,659
I increased from$359,839,550 or 22.11 percent.This total includes the general fund balance of$69,692,710,
which decreased by $5,929,326 from the prior year. The City's general fund balance has reserves of
$11,629,652 of which$8,321,227 is for advances and$1,631,474 is for encumbrances.The management of
I the City has designated $58,063,058 in the general fund for the future operation of the City.
7
I
The balance sheet presents three other major funds, the CFD 2001-01 capital project fund, the '
Redevelopment Agency capital project fund and the Redevelopment Agency debt service fund.These funds
have a respective designated and unreserved fund balance of($10,817,584);$211,527,426,and$36,818,337
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 Sport
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.
Net assets for the proprietary funds are$29,373,663 of which$27,066,800 represents the amount invested in ,
capital asset. Unrestricted net assets amount to$2,306,863,which will be used to cover future operations and
activities.
General Fund Budgetary Highlights
I
During the year, with the recommendation from the City's staff, the City Council revised the City budget
several times.Adjustments were made periodically as the City's staff requested additional appropriations to '
cover the cost of projects that either had change orders for additional work, or the estimated cost at the
beginning of the project was underestimated.Adjustments were also made as department heads requested
increases or decreases to their budgets to maintain their current level of services.All amendments that either
increase or decrease appropriations are approved by the City Council.
For the City's general fund, actual ending revenues of $48,657,067 were $1,515,427 more than the final
budgeted revenues of $47,141,640. Significant positive variances were in sales tax revenue, engineering '
fees, building permits and motor vehicle-in-lieu fees; the City budgeted $26,002,390, and the actual was
$28,376,900. Negative significant variances were due to interest earnings and unrealized losses on
investments; the City budgeted $1,609,080, and the actual was $358,920
The general fund actual ending expenditures of$56,669,468 were $485,511 more than the final budget of '
$561,83,957.The City's general fund had an actual net decrease in fund balance of$8,012,401,primarily due
to start up funding provided to the Municipal Utility.
Capital Asset and Debt Administration
Capital Assets '
At the end of the fiscal year,the City had$467,237,798 invested in a broad range of capital assets(see Table
3).This amount represents a net increase(including additions and deductions)of$48,982,972. More detailed
information on capital assets can be found in the notes to the financial statements on pages 40-41. ,
TABLE 3
CAPITAL ASSETS AT YEAR-END '
(NET OF DEPRECIATION, IN THOUSANDS)
For the year ended June 30, 2004
Governmental Activities Business-Type Activities Total . '
2004 2003 2004 2003 2004 2003
Land $ 76,432 $ 76,432 $ 5,451 $ 5.451 $ 81,883 $ 81,883
Construction in progress 37,456 7,364 6,736 - 44,192 7,364 ,
Buildings and improvements 32,392 30,579 14,364 12,742 46,756 43,321
Equipment and vehicles 7,233 8,798 514 - 7,747 8,798
Furniture and fixtures 623 606 2 - 625 606
Infrastructure 286,035 276.283 - - 286,035 276,283 I
TOTALS $ 440.171 $___40.0,11112 $ 27_067 $ 1',193 $ 467778 A 255
418,
I
8
I
Debt
I
At year-end,the City's governmental activities had $347,281,095 in bonds, loans, note payable, claims and
judgments payable and accrued employee benefits verses $234,713,900 last year, an increase of
I $112,567,195. More detailed information on debt can be found in the notes to the financial statements on
pages 43-52.
I TABLE 4
OUTSTANDING DEBT, AT YEAR END
(IN THOUSAND)
IFor the year ended June 30, 2004
Governmental-Activities Business-Type Activities Total
2004 2003 2004 2003 2004 2003
I Tax allocation bonds $ 320,180 $ 210,555 $ - $ 320,180 $ 210,555
Developer loans 20,342 21,865 20,342 21,865
Note payable - 50 - - - 50
I Claims and judgments payable 106 220 - - 106 220
Accrued employee benefits 1,877 2,023 1,877 2,023
Unamortized bond premium 4,776 4,776
TOTALS $ 347,281 $ 234.713 $ - $ - $ 347 281 $ 234.713
Standard&Poor's Corporation and Moody's Investors Service have assigned,respectively,the tax allocation
bonds ratings of"AAA" and "Aaa" upon their issuance.
'
Economic Factors and Next Year's Budgets
IIn preparing the budget for 2005, 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
I • The strong local economy in the Inland Empire.
The Operating Budget for fiscal year 2004-05 is a well-balanced budget that reflects the City's commitment to
I 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.Questions or requests for
information regarding the City of Rancho Cucamonga's 2004-05 budget should be sent to the Finance
Department at the address below. At the time of budget preparation for fiscal year 2004-05, the economic
I outlook for the City was considered to be very good. The General Fund Budget for fiscal year 2004-05 is
$44,813,450 and includes funding for partial year operation of the new Senior and Community Center at
Central Park as well as the Public Safety Substation at the new Victoria Gardens regional mall.
IContacting The City's Financial Management
This financial report is designed to provide our citizens,taxpayers,customers,investors,and creditors with a
I 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.
I
I
I9
1
1
1
1
THIS PAGE INTENTIONALLY LEFT BLANK 1
1
1
1
1
1
I
1
1
10
I
CITY OF RANCHO CUCAMONGA Exhibit A
ISTATEMENT OF NET ASSETS
JUNE 30, 2004
I
Primary Government
I Governmental Business-Type
Activities Activities Total
Assets:
Cash and investments $ 451,563,581 $ 4,382,813 $ 455,946,394
I Receivables:
Accounts 1,074,450 32,492 1,106,942
Taxes 6,483,110 4,953 6,488,063
I Contract and notes 25,200,078 - 25,200,078
Accrued interest 1,127,302 1,127,302
Deferred loans 420,950 420,950
Grants 1,839,081 1,839,081
I Internal balances 760,626 (760,626)
Prepaid costs 1,598,827 1,598,827
Deferred charges 4,087,476 - 4,087,476
Deposits 615,900 _ 615,900
I Land held for resale 2,812,715 2,812,715
Restricted assets:
Cash with fiscal agent 38,312,925 - 38,312,925
I Capital assets not being depreciated 113,887,702 12,186,835 126,074,537
Capital assets, net of depreciation 326,283,196 14,879,965 341,163,161
Total Assets 976,067,919 30,726,432 1,006,794,351
Liabilities:
Accounts payable 17,938,848 1,358,470 19,297,318
I Accrued liabilities 1,041,099 21,302 1,062,401
Accrued employees benefits 3,676,900 239 3,677,139
Accrued interest 4,955,255 - 4,955,255
Unearned revenue 183,679 - 183,679
I Deposits payable 26,767 - 26,767
Due to other governments 421,561 421,561
Accrued claims and judgments 37,848 - 37,848
I Noncurrent liabilities:
Due within one year 5,323,045 5,323,045
Due in more than one year 341,958,050 341,958,050
ITotal Liabilities 375,563,052 1,380,011 376,943,063
Net Assets:
I Invested in capital assets net of related debt 98,959,875 27,066,800 126,026,675
Restricted for:
Community development projects 18,023,257 18,023,257
Public safety 292,638 - 292,638
I Capital projects 317,968,304 - 317,968,304
Debt service 61,369,356 61,369,356
Unrestricted 103,891,437 2,279,621 106,171,058
ITotal Net Assets $ 600,504,867 $ 29,346,421 $ 629,851,288
I
I See Notes to Financial Statements
11
I
CITY OF RANCHO CUCAMONGA
I
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2004 '
Program Revenues
I
Operating Capital
Charges for Contributions Contributions
Functions/Programs Expenses Services and Grants and Grants '
Primary Government:
Governmental Activities:
General government $ 33,250,080 $ 165,206 213,811 $ - ,
Public safety 17,140,884 1,104,284 930,704 -
Public safety-fire protection 16,610,279 377,630 16,273 -
Engineering and public works 25,698,369 10,476,124 4,522,794 16,415,926
Community development 16,285,163 5,245,302 10,559,772 5,700,000 ,
Community services 7,469,609 2,447,436 372,537 -
Interest on long-term debt 17,405,099 - - -
Total Governmental Activities 133,859,483 19,815,982 16,615,891 22,115,926 t
Business-Type Activities: '
Sport complex 1,908,620 529,725 - -
Municipal utility 702,987 312,808 - -
Total Business-Type Activities 2,611,607 842,533 - -
I
Total Primary Government $ 136,471,090 $ 20,658,515 $ 16,615,891 $ 22,115,926
General Revenues: '
Taxes:
Property taxes, levied for general purpose
Admission taxes '
Transient occupancy taxes
Sales taxes
Franchise taxes '
Business licenses and permits
Motor vehicle in lieu
Use of money and property '
Gain on sale of assets
Other
Loss on sale of land held for resale
Transfers '
Total General Revenues and Transfers
Change in Net Assets I
Net Assets at Beginning of Year '
Restatement of Net Assets
Net Assets at End of Year
I
See Notes to Financial Statements '
12
I
IExhibit B
I
Net(Expenses) Revenues and Changes in Net Assets
' Primary Government
Governmental Business-Type
' Activities Activities Total
$ (32,871,063) $ - $ (32,871,063)
'
(15,105,896) (15,105,896)
(16,216,376) (16,216,376)
5,716,475 - 5,716,475
I 5,219,911
- 5,219,911
(4,649,636) (4,649,636)
(17,405,099) - (17,405,099)
' (75,311,684) - (75,311,684)
(1,378,895) (1,378,895)
(390,179) (390,179)
- (1,769,074) (1,769,074)
(75,311,684) (1,769,074) (77,080,758)
I
78,057,324 - 78,057,324
' 254,538 26,883 26,883
254,538
16,398,011 - 16,398,011
I 5,535,183 - 5,535,183
5,055,660 5,055,660
6,515,014 6,515,014
8,805,041 178,753 8,983,794
1 (312,458) - (312,458)
5
5,186,203 13,915
5,200,118
(9,025,897) (9,025,897)
I (10,883,294) 10,883,294 -
105,585,325 11,102,845 116,688,170
I30,273,641 9,333,771 39,607,412
565,908,422 18,100,881 584,009,303
I4,322,804 1,911,769 6,234,573
$ 600,504,867 $ 29,346,421 $ 629,851,288
13
I
CITY OF RANCHO CUCAMONGA ,
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30,2004
Capital Projects Funds '
Redevelopment
General CFD 2001-01 Agency
Assets: '
Pooled cash and investments $ 61,376,182 $ 260,654 $ 247,046,949
Receivables:
Accounts 185,867 112,594 -
' Taxes 3,072,031 - 392,809
Contract and notes - - 25,200,078 '
Interest 145,302 - 784,073
Deferred loans - - -
Grants 102,015 - -
Prepaid costs 1,538,808 - 18,666 '
Deposits 20,000 - 595,900
Due from other funds 5,062,204 - - 4,158,662
Advances to other funds 34,876,887 - 10,455,780
Land held for resale - - 2,812,715
Restricted assets: '
Cash and investments with fiscal agents - 3,616,536 13,049,908
Total Assets $ 106,379,296 $ 3,989,784 $ 304,515,540
Liabilities and Fund Balances: '
Liabilities:
Accounts payable $ 2,413,463 $ 2,717,570 $ 5,152,091
Accrued liabilities 418,597 - 23,400
Accrued employees benefits 2,544,448 - - '
Due to other funds 4,713,667 - 44,006
Deferred revenues 26,555,660 - -
Unearned revenue - - -
Advances from other funds - 7,997,063 34,576,887
Accrued claims and judgments 37,848 - - '
Deposits payable 2,903 - -
Due to other governments - - -
Total Liabilities 36,686,588 10,714,633 39,796,384 II Fund Balances:
. Reserved:
Reserved for encumbrances 1,631,474 4,092,735 11,650,888
Reserved for deposits 20,000 - - '
Reserved for long-term loans receivable - - 25,200,078
Reserved for prepaid PERS rate adjustment - - -
Reserved for capital projects - - 3,053,603
Reserved for prepaid costs 1,538,808 - 18,666
Reserved for land held for resale - - 2,812,715 '
Reserved for land acquisition - - -
Reserved for radio system acquisition 118,143 - -
Reserved for vehicle and equipment replacement - - -
Reserved for advances to other funds 8,321,227 - 10,455,780 '
Unreserved:
Unreserved,reported in nonmajor.
Special revenue funds - - -
Capital projects funds - -
-
Designated for self-insurance 7,600,916 - - '
Designated for long-term employee leave pay outs 2,305,766 - -
Designated for integrated waste management 1,665,071 - -
Designated for booking fees 723,000 - -
Designated for City facilities'capital repairs 12,230,379 - - ,
Designated for changes in economic circumstances 10,086,658 - -
Designated for law enforcement 3,492,433 - 4,290,000
Designated for contract development services 1,434,571 - -
Designated for sphere of Influence issues 350,000 - - '
Designated for multi-species habitat plan 200,000 - -
Designated for guaranteed investment contract 15,600,000 - -
Designated for working capital 2,374,264 - -
Designated for continuing projects - - 207,237,426
Designated for debt service - - - '
Undesignated - (10,817,584)
-
Total Fund Balances 69,692,710 (6,724,849) 264,719,156
Total Liabilities and Fund Balances $ 106,379,296 $ 3,989,784 $ 304,515,540 '
See Notes to Financial Statements
14
I
Exhibit C
I
Debt Service
'
Fund Other Total
Redevelopment Governmental Governmental
Agency Funds Funds
I $ 35,341,043 $ 88,346,825 $ 432,371,653
775,989 1,074,450
1,516,004 1,502,266 6,483,110
25,200,078
I 19,159 146,237 1,094,771
420,950 420,950
- 1,737,066 1,839,081
41,353 1,598,827
' - - 615,900
610,896 9,831,762
45,332,667
-
- - 2,812,715
I7,422,398 14,224,083 _ 38,312,925
$ 44,298,604 $ 107,805,665 $ 566,988,889
I $ 2,448,741 $ 5,111,581 $ 17,843,446
599,102 1,041,099
1,132,452 3,676,900
I 588,000 4,053,635 9,399,308
490,295 27,045,955
183,679 183,679
- 2,758,717 45,332,667
' _- 37,848
23,864 26,767
611 420,950 421,561
3,037,352 14,774,275 105,009,230
' 3,554,594 9,002,017 29,931,708
- 20,000
' - - 25,200,078
150,000 150,000
27,424,126 30,477,729
41,353 1,598,827
-
2,812,715
I - 400,000 400,000
118,143
-
888,321 3,028,721 3,917,042
18,777,007
- 43,806,876 43,806,876
- 9,178,297 9,178,297
- - 7,600,916
2,305,766
1,665,071
- - 723,000
- - 12,230,379
I - 10,086,658
- -
7,782,433
1,434,571
- - 350,000
' - - 200,000
15,600,000
2,374,264
- -
6,890,130 - 214,127,556
29,928,207 - 29,928,207
I - - (10,817,584)
41,261,252 93,031,390 461,979,659
$ 44,298,604 $ 107,805,665 $ 566,988,889
I
15
I
I
I
I
I
I
I
THIS PAGE INTENTIONALLY LEFT BLANK
I
I
1
I
I
I
I
I
I
I
I
16
1
t CITY OF RANCHO CUCAMONGA Exhibit D
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET ASSETS
JUNE 30, 2004
Fund balances of governmental funds $ 461,979,659
' 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. 438,216,521
Long-term debt and the long-term portion of compensated absences have not
' been included in the governmental fund activity:
Long-term debt (341,316,471)
tCompensated absences (1,877,148)
Accrued interest payable for the current portion of interest due on tax allocation
bonds and loans payable has not been reported in the governmental funds. (4,955,255)
tSome 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. 490,295
Interest earned on advance to the Redevelopment Agency have been deferred
' in the governmental funds. 26,555,660
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. 21,411,606
Net assets of governmental activities $ 600,504,867
•
1
' See Notes to Financial Statements
17
I
CITY OF RANCHO CUCAMONGA '
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS '
YEAR ENDED JUNE 30, 2004
Capital Projects Fund '
• Redevelopment
General CFD 2001-01 Agency
Revenues: '
Taxes $ 26,246,780 $ - $ 9,999,255
Licenses and permits 5,045,301 - -
Intergovernmental 7,257,502 - -
Charges for services 5,452,846 - -
Use of money and property 648,919 56,094 3,659,673
Fines and forfeitures 908,936 - -
Contributions 12,566 - - '
Miscellaneous 2,887,407 - 204,636
Developer participation - 237,756 -
Total Revenues 48,460,257 293,850 13,863,564 '
Expenditures:
Current:
General government - 12,001,305 999,187 3,495,929 '
Public safety 14,690,612 - 236,039
Public safety-fire protection - - -
Engineering and public works 8,354,376 - -
Community development 5,922,396 - - '
Community services 2,157,623 - -
Capital outlay 1,632,752 9,555,209 22,659,013
Debt service:
Principal retirement - - 53,358,213 '
Interest and fiscal charges - - 6,717,226
Debt issuance cost - - 4,087,476
Total Expenditures 44,759,064 10,554,396 90,553,896 ,
Excess(Deficiency)of Revenues
Over(Under)Expenditures 3,701,193 (10,260,546) (76,690,332)
Other Financing Sources(Uses): '
Transfers in 49,510 - 9,449,130
Transfers out (11,910,404) - (413,030)
Long-term debts issued - - 165,680,000 ,
Premium on long-term debts issued - - 4,776,363
Gain on sale of fixed assets 147,300 - -
Loss on sale of land held for resale - - (9,025,897) II Total Other Financing Sources (Uses) (11,713,594) - 170,466,566
Net Change in Fund Balances $ (8,012,401) $ (10,260,546) $ 93,776,234
Fund Balances: t
Beginning of Fiscal Year,as originally reported $ 75,622,036 $ 3,535,697 $ 170,942,922
Restatements 2,083,075 - -
Beginning of Fiscal Year, as restated 77,705,111 3,535,697 170,942,922 '
Net Change in Fund Balances (8,012,401) (10,260,546) 93,776,234
End of Fiscal Year $ 69,692,710 $ (6,724,849) $ 264,719,156 '
See Notes to Financial Statements '
18
I
' Exhibit E
I
Debt Service
I Fund Other Total
Redevelopment Governmental Governmental
Agency Funds Funds
I $ 39,997,020 $ 24,239,058 $ 100,482,113
10,359 5,055,660
- 19,090,561 26,348,063
I - 3,129,044 8,581,890
38,295 657,763 5,060,744
- 157,654 1,066,590
- 14,397,759 14,410,325
I
10,000 961,367 4,063,410
17,218,577 17,456,333
40,045,315 79,862,142 182,525,128
I
10,490,107 3,113,852 30,100,380
' - 446,702
14,966,408 15,373,353
14,966,408
- 4,058,611 12,412,987
1 - 6,984,677 12,907,073
3,783,955 5,941,578
2,492,390 27,067,026 63,406,390
I 4,220,149 50,000 57,628,362
9,637,611 16,354,837
- - 4,087,476
26,840,257 60,471,231 233,178,844
13,205,058 19,390,911 (50,653,716)
I - 1,427,370 10,926,010
(9,449,130) (36,740) (21,809,304)
165,680,000
4,776,363
16,278 163,578
(9,025,897)
I (9,449,130) 1,406,908 150,710,750
$ 3,755,928 $ 20,797,819 $ 100,057,034
I $ 37,505,324 $ 72,233,571 $ 359,839,550
- - 2,083,075
I 37,505,324 72,233,571 361,922,625
3,755,928 20,797,819 100,057,034
$ 41,261,252 $ 93,031,390 $ 461,979,659
I
I 19
1
i
1
1
1
1
1
THIS PAGE INTENTIONALLY LEFT BLANK
1
1
1
1
1
1
i
1
1
1
1
1
20
' 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 30,2004
Net change in fund balances -total governmental funds $ 100,057,034
Amounts reported for governmental activities in the statement of activities differs from the
amounts reported in the statement of activities because:
' Governmental funds report capital outlays as expenditures. However, in the statement
of activities,the costs of those assets is allocated over their estimated useful lives
i as depreciation expense. This is the amount by which capital outlays exceeded
depreciation in the current period. 38,810,826
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. 57,742,900
Issuance of long-term debt provide current financial resource to governmental funds, but
' the issuance increase the long-term liabilities in the statement of net assets. (170,456,363)
Debt issuance cost are expenditure in the governmental funds, but these cost are
capitalized on the statement of net assets. 4,087,476
Accrued interest for tax allocation bonds and other long-term liabilities. This is the
net change in accrued interest for the current period. (1,050,262)
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. 146,268
The accrued interest on interfund loans between the City and Redevelopment
Agency were recorded as deferred revenue in the governmental funds. They
r are included as interest revenue in the governmental fund activity. 3,704,666
' 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. (1,834,219)
' Internal service funds are used by management to charge the costs of certain
activities, such as equipment management and self-insurance, to individual funds.
The net revenues (expenses)of the internal service funds is reported with
1 governmental activities. (934,685)
Change in net assets of governmental activities $ 30,273,641
I
' See Notes to Financial Statements
21
1
CITY OF RANCHO CUCAMONGA Exhibit G 1
Page 1 of 2
BUDGETARY COMPARISON STATEMENT
GENERAL FUND
1 YEAR ENDED JUNE 30, 2004
Variance with
Final Budget 1
Budget Amounts Actual Positive
. Original Final Amounts (Negative)
Budgetary Fund Balance as Restated, July 1 $ 77,705,111 $ 77,705,111 $ 77,705,111 $ - 1
Resources(Inflows):
Taxes 24,037,380 25,760,330 26,246,780 486,450
Licenses and permits 4,456,290 4,470,040 5,045,301 575,261 1
Intergovernmental 8,947,500 6,183,560 7,257,502 1,073,942
Charges for services 3,932,140 4,805,780 5,452,846 647,066
Use of money and property 2,177,910 2,165,090 648,919 (1,516,171) 1
Fines and forfeitures 1,072,180 782,410 908,936 126,526
Other 2,374,190 2,924,920 3,047,273 122,353
Transfers from other funds - 49,510 49,510 -
Amounts Available for Appropriation 124,702,701 124,846,751 126,362,178 1,515,427 1
Charges to Appropriation (Outflow):
General government: 1
City council 90,850 92,070 89,366 2,704
City manager 801,140 828,430 802,220 26,210
City clerk 371,430 397,130 381,002 16,128
Personnel overhead 418,030 743,400 416,404 326,996 1
General overhead 1,679,220 1,947,990 1,897,386 50,604
Treasurer 3,640 3,650 3,139 511
Administrative services 3,463,290 3,710,877 3,385,581 325,296 1
Finance 604,650 636,430 609,935 26,495
Business licenses 209,380 200,880 197,465 3,415
Personnel 291,270 335,850 324,364 11,486 1
Purchasing 340,890 344,870 335,435 9,435
Risk management 167,220 144,780 129,423 15,357
City facilities 3,389,810 3,457,740 3,014,364 443,376 1
Total General Government 11,830,820 12,844,097 11,586,084 1,258,013
Public safety:
Sheriff contract services 15,295,650 14,839,750 14,223,591 616,159 1
Emergency preparedness 122,090 39,250 22,628 16,622
Animal control 452,250 509,470 444,393 65,077
Total Public Safety 15,869,990 15,388,470 14,690,612 697,858 1
Engineering and public works:
Engineering administration 387,510 384,810 380,989 3,821 1
Development management 1,186,290 1,614,440 1,499,284 115,156
Traffic management 220,710 233,170 226,225 6,945
Project management 144,280 124,020 124,287 (267)
Construction management 825,700 787,050 759,610 27,440 1
Waste management 1,117,030 1,123,880 1,072,196 51,684
Street and park maintenance 3,726,970 3,606,530 3,454,168 152,362
Vehicle maintenance 854,740 887,530 837,617 49,913 1
Total Engineering and Public Works 8,463,230 8,761,430 8,354,376 407,054
See Notes to Financial Statements 1
22
I
CITY OF RANCHO CUCAMONGA Exhibit G
Page 2 of 2
BUDGETARY COMPARISON STATEMENT
GENERAL FUND
1
YEAR ENDED JUNE 30, 2004
Variance with
Final Budget
IBudget Amounts Actual Positive
Original Final Amounts (Negative)
Community development:
I Planning commission 9,570 9,650 8,957 693
Administration 398,400 719,580 415,221 304,359
Planning 1,749,700 2,005,560 1,828,118 177,442
I Building and safety 4,142,290 4,154,940 4,085,321 69,619
Total Community Development 6,299,960 6,889,730 6,337,617 552,113
Community services:
ICommunity services 2,337,520 2,269,310 2,155,920 113,390
Park and recreation commission 2,730 2,130 1,703 427
Total Community Services 2,340,250 2,271,440 2,157,623 113,817
'
Capital outlay 109,350 1,632,752 (1,523,402)
Transfers to other funds 1,769,780 9,919,440 11,910,404 (1,990,964)
ITotal Charges to Appropriations 46,574,030 56,183,957 56,669,468 (485,511)
Budgetary Fund Balance, June 30 $ 78,128,671 $ 68,662,794 $ 69,692,710 $ 1,029,916
I
I
I
I
I
I
I
I
I
I See Notes to Financial Statements
23
1
CITY OF RANCHO CUCAMONGA Exhibit H 1
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
JUNE 30,2004 1
Business-Type Activities Governmental 1
Enterprise Funds Activities
Sport Municipal Internal
Complex Utility Totals Service Funds 1
Assets:
Current:
Pooled cash and investments $ - $ 4,382,813 $ 4,382,813 $ 19,191,928
Receivables: 1
Accounts 22,711 9,781 32,492 -
Taxes 4,953 - 4,953 -
Interest - - - 32,532
Due from other funds 169,856 - 169,856 300,930 1
Total Current Assets 197,520 4,392,594 4,590,114 19,525,390
Noncurrent: 1
Fixed assets-net of accumulated depreciation 19,469,686 7,597,114 27,066,800 1,954,377
Total Noncurrent Assets 19,469,686 7,597,114 27,066,800 1,954,377
Total Assets $ 19,667,206 $ 11,989,708 $ 31,656,914 $ 21,479,767 1
Liabilities and Net Assets:
I
Liabilities:
Current: '
Accounts payable $ 78,623 $ 1,279,847 $ 1,358,470 $ 95,402
Accrued liabilities 16,965 4,337 21,302 -
Deposits - 239 239 -
Due to other funds - 903,240 903,240 ,
Total Current Liabilities 95,588 2,187,663 2,283,251 95,402
Total Liabilities 95,588 2,187,663 2,283,251 95,402 1
Net Assets:
Invested in capital assets,net of related debt 19,469,686 7,597,114 27,066,800 1,954,377
Unrestricted 101,932 2,204,931 2,306,863 19,429,988 1
Total Net Assets 19,571,618 9,802,045 29,373,663 21,384,365
Total Liabilities and Net Assets $ 19,667,206 $ 11,989,708 $ 31,656,914 $ 21,479,767 '
Reconciliation of Net Assets to the Statement of Net Assets:
Net assets per Statement of Net Assets- Proprietary Funds $ 29,373,663 '
Prior years'accumulated adjustment to reflect the consolidation of
internal service funds activates related to enterprise funds (7,533)
Adjustments to reflect the consolidation of internal service activities '
related to enterprise funds (19,709)
Net Assets: Business-Type Activities $ 29,346,421 1
See Notes to Financial Statements 1
24
I
CITY OF RANCHO CUCAMONGA Exhibit I
I
STATEMENT OF REVENUES,EXPENSES
AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
IYEAR ENDED JUNE 30,2004
I Business-Type Activities Governmental
Enterprise Funds Activities
Sport Municipal Internal
I Complex Utility Totals Service Funds
Operating Revenues:
Sales and service charges $ 529,725 $ 312,808 $ 842,533 $ 351,023
I Rents 204,998 - 204,998
Miscellaneous 13,915 13,915
Total Operating Revenues 748,638 312,808 1,061,446 351,023
IOperating Expenses:
Salaries and benefits 626,541 55,010 681,551 -
Maintenance and operations 122,497 59,024 181,521 733,970
I Contractual services 504,611 576,308 1,080,919 -
Depreciation 635,262 12,645 647,907 737,621
Total Operating Expenses 1,888,911 702,987 2,591,898 1,471,591
I
Operating Income (Loss) (1,140,273) (390,179) (1,530,452) (1,120,568)
I Nonoperating Revenues (Expenses):
Taxes 26,883 26,883
-
Interest revenue 27,381 (53,626) (26,245) 166,174
I Total Nonoperating
Revenues (Expenses) 54,264 (53,626) 638 166,174
Income (Loss)Before Transfers (1,086,009) (443,805) (1,529,814) -
I Transfers in 637,444 10,245,850 10,883,294 -
Changes in Net Assets $ (448,565) $ 9,802,045 $ 9,353,480 $ (954,394)
INet Assets:
Beginning of Fiscal Year,as originally reported $ 18,108,414 $ - $ 18,108,414 $ 22,460,842
IRestatements 1,911,769 - 1,911,769 (122,083)
Beginning of Fiscal Year,as restated 20,020,183 - 20,020,183 22,338,759
•
I Changes in Net Assets (448,565) 9,802,045 9,353,480 (954,394)
End of Fiscal Year $ 19,571,618 $ 9,802,045 $ 29,373,663 $ 21,384,365
I Reconciliation of Changes in Net Assets to the Statement of Activities:
Changes in net assets per Statement of Revenues, Expenses
and Changes in Fund Net Assets-Proprietary Fund $ 9,353,480
I Adjustment to reflect the consolidation of internal service
activities related to enterprise funds (19,709)
Changes in Net Assets of Business-Type Activities $ 9,333,771
I
I See Notes to Financial Statements
25
I
CITY OF RANCHO CUCAMONGA Exhibit J ,
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30,2004
Business-Type Activities Governmental
Enterprise Funds Activities .
Sport Municipal Internal '
Complex Utility Totals Service Funds
Cash Flows from Operating Activities:
Cash received from customers and users $ 753,161 $ 303,027 $ 1,056,188 $ 351,023 ,
Cash payments to supplies for good and services (639,417) 644,754 5,337 (706,530)
Cash payments to employees for services (631,152) (50,673) (681,825) -
Net Cash Provided(Used)by
Operating Activities (517,408) 897,108 379,700 (355,5071 '
Cash Flows from Non-Capital Financing Activities:
Cash transfer from other funds 467,588 10,245,850 10,713,438 -
Due to other funds - 903,240 903,240 (300,930) '
Taxes 22,439 - 22,439 -
Net Cash Provided(Used)by
Non-Capital Financing Activities 490,027 11,149,090 11,639,117 (300,930) ,
Cash Flows from Capital and Related
Financing Activities:
Capital contributions - - - 630,867 ,
Purchases of capital assets - - - (427,184)
Acquisition and construction of capital assets - (7,609,759) (7,609,759) -
Net Cash Provided(Used)by Capital '
and Related Financing Activities - (7,609,759) (7,609,759) 203,683
Cash Flows from Investing Activities:
Interest received 27,381 (53,626) (26,245) 155,801 '
Net Cash Provided (Used)by Investing
Activities 27,381 (53,626) (26,245) 155,801
Net Increase(Decrease)in Cash ,
and Cash equivalents - 4,382,813 4,382,813 (296,953)
Cash and Cash Equivalents at
Beginning of Year - - - 19,488,881 ''
Cash and Cash Equivalents at
End of Year $ - $ 4,382,813 $ 4,382,813 $ 19,191,928 ,
Reconciliation of Operating Income(Loss)to Net
Cash Provided(Used)by Operating Activities:
Operating income(loss) $ (1,140,273) $ (390,179) $ (1,530,452) $ (1,120,568) '
Adjustments to reconcile operating income(loss)to
net cash provided(used)by operating activities:
Depreciation 635,262 12,645 647,907 737,621
(Increase)decrease in accounts receivable 4,524 (9,781) (5,257) - '
Increase(decrease)in accounts payable (12,310) 1,279,847 1,267,537 27,440
Increase(decrease)in accrued liabilities (4,611) 4,337 (274) -
Increase(decrease)in deposits - 239 239 -
Total Adjustments 622,865 1,287,287 1,910,152 765,061
II
Net Cash Provided (Used) by
Operating Activities $ (517,408) $ 897,108 $ 379,700 $ (355,507) ,
Schedule of Noncash Transactions:
The General Fund made a noncash capital contribution to the Municipal Utility Fund of$1,991,000 during the fiscal year.
See Notes to Financial Statements '
26
' CITY OF RANCHO CUCAMONGA Exhibit K
STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
JUNE 30, 2004
Assets:
'
Cash and investments $ 27,572,839
Receivables:
Accounts 6,900
' Taxes 62,559
Interest 20,752
Restricted assets:
' Cash with fiscal agent 6,336,282
Total Assets $ 33,999,332
ILiabilities:
Accounts payable $ 74,671
Accrued liabilities 14,068
I Deposits 14,847,129
Payable to trustee 19,063,464
Total Liabilities $ 33,999,332
1
1
' See Notes to Financial Statements
27
i
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS '
JUNE 30, 2004
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.
1
28
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
t been removed from these statements.Governmental activities,which normally are supported
by taxes and intergovernmental revenues, are reported separately from business-type
activities, which rely to a significant extent on fees and charges for support.
' The statement of activities demonstrates the degree to which the direct expenses of a given
function or segment are offset by program revenues. Direct expenses are those that are
clearly identifiable with a specific function or segment.Program revenues include: 1)charges
to customers or applicants who purchase, use or directly benefit from goods, services or
privileges provided by a given function or segment,and 2)grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or
segment. Taxes and other items not properly included among program revenues are
' reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and
' fiduciary funds, even though the latter are excluded from the government-wide financial
statements. Major individual governmental funds and major individual enterprise funds are
reported as separate columns in the fund financial statements.
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.
' 29
1
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 CFD 2001-01 Capital Projects Fund accounts for receipt and disbursement of funds
used in the acquisition and construction of certain public street improvements, storm
drain and flood control and water and sewer improvements to serve property located in
the District.
The Rancho Cucamonga Redevelopment Agency Capital Project Fund accounts for the
acquisition and construction of major facilities within the Rancho Cucamonga
Redevelopment Project Area.
The Rancho Cucamonga Redevelopment Agency Debt Service Fund accounts for the
accumulation of resources for the payment of interest and principal on long-term debt of
the Agency.
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 for labor and materials used in the
maintenance, construction and consumption of electric services throughout the city.
Additionally, the City reports the following fund types:
Internal Service Funds account for financial transactions related to repair, replacement
and maintenance of City-owned vehicles and City's general information systems and
telecommunications hardware and software.
Agency Funds account for assets held by the City in a purely custodial capacity.Agency I
Funds involve only the receipt, temporary investment and remittance of fiduciary
resources to individuals,private organizations or other governments and/or other funds.
30
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 function and various other functions of the government.
Elimination of these charges would distort the direct costs and program revenues reported
for the various functions concerned.
' Amounts reported as program revenues include: 1)charges to customers or applicants for
goods, services or privileges provided,2)operating grants and contributions,and 3)capital
grants and contributions,including special assessments.Internally dedicated resources are
' reported as general revenues rather than as program revenues. Likewise,general revenues
include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating items.
' Operating revenues and expenses generally result from providing services and producing
and delivering goods in connection with a proprietary fund's principal ongoing operations.
The principal operating revenues of the Enterprise Funds and of the Internal Service Funds
' are charges to customers for sales and services.Operating expenses for Enterprises Funds
and Internal Service Funds include the cost of sales and services, administrative expenses
and depreciation on capital assets.All revenues and expenses not meeting this definition are
reported as non-operating revenues and expenses.
' When both restricted and unrestricted resources are available for use, it is the government's
policy to use restricted resources first,and then unrestricted resources as they are needed.
' d. Assets, Liabilities and Net Assets or Equity
Cash and Investments
All cash and investments,except those that are held by fiscal agents, are held in a City
pool.These pooled funds are available upon demand and therefore are considered cash
and cash equivalents for purposes of the statement of cash flows. Investments held by
' fiscal agents with an original maturity of three months or less are also considered cash
equivalents and are shown as restricted assets for financial statement presentation
purposes.
' Investments for the City, as well as for its component units, are reported at fair value.
The City's policy is generally to hold investments until maturity, or until market values
equal or exceed cost. The State Treasurer's Investment Pool operates in accordance
with appropriate state laws and regulations.The reported value of the pool is the same
as the fair value of the pool shares.
1
31
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
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 or estimated historical cost if purchased or constructed.
Donated capital assets are recorded at estimated fair market value at the date of
donation. In accordance with GASB Statement No. 34,the City has reported its general
infrastructure assets.
32
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, is 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 are
accrued when incurred in the government-wide financial statements.The City utilizes the
General Fund and Special Revenue - Fire District Fund in the governmental fund
financial statements to account for the short-term portion of its liability. The short-term
' portion is determined to be the amount due to employees for future absences,which is
attributable to services already rendered, and which is expected to be paid during the
next fiscal year.
' Vacation pay is payable to employees at the time a vacation is taken or upon termination
of employment. Normally,an employee cannot accrue more than one and one-half times
his regular annual entitlement.
•
' Sick leave is payable when an employee is unable to work because of illness. For City
employees,those who terminate their employment after five years of continuous service
and have at least 50% of five years sick leave accrued on the books upon termination
' may be paid for 120 hours of the accrued leave. For Fire District employees, sick leave
may be accumulated indefinitely or an employee with ten or more years of service shall
be eligible to convert unused sick leave to vacation in accordance with the following with
any remainder of hours to still remain unused sick time:
33
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 72 - 96 hours one-half
40-hour 48 - 72 hours one-fourth
Upon service retirement of a public safety employee,the option exists to sell back up to
one-half of total accumulated sick time or have the time credited toward service in
accordance with the Public Retirement Law. All unused sick leave is forfeited upon
termination, other than for normal retirement.
Long-Term Obligations ,
In the government-wide financial statements and proprietary fund types in the fund
financial statements, long-term debt and other long-term obligations are reported as
liabilities in the applicable governmental activities,business-type activities or proprietary
fund type statement of net assets. Bond premiums and discounts, as well as issuance
costs, are deferred and amortized over the life of the bonds using the effective interest
method. Bonds payable are reported net of the applicable bond premium or discount.
Bond issuance cost are reported as deferred charges and amortized over the term of the
related debt.
In the fund financial statements,governmental fund types recognize bond premiums and
discounts,as well as bond issuance costs,during the current period.The face amount of
debt issued is reported as other financing sources. Premiums received on debt
issuances are reported as other financing sources while discounts on debt issuances are
reported as other financing uses. Issuance costs,whether or not withheld from the actual
debt proceeds received, are reported as debt service expenditures.
Fund Equity
In the fund financial statements,governmental funds report reservations of fund balance
for amounts that are not available for appropriation or are legally restricted by outside
parties for use for a specific purpose. Designations of fund balance represent tentative
management plans that are subject to change.
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.
•
34
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
involved in the protection of people and property from fire.
' Engineering and Public Works includes all maintenance, engineering and capital
improvement which relate to streets, parks,flood control and other public facilities.
' Community Development includes those activities which involve planning and
redevelopment, as well as building and safety.
' Community Services includes activities which provide recreation, cultural and
educational services.
' e. Reconciliation of Government-Wide and Fund Financial Statements
Explanation of certain differences between the 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
$341,316,471 long-term debt difference is as follows:
Long-term debt:
Tax allocation bonds payable $ 320,180,000
' Unamortized bond premium 4,776,363
Unamortized cost of issuance (4,087,476)
Loans payable 6,804,727
Notes payable 13,537,409
Claims and judgments payable 105,448
Net adjustment to reduce fund balance of total
governmental funds to arrive at net assets of
governmental activities $ 341,316,471
' Explanation of certain differences between the governmental fund statement of
revenues, expenditures and changes in fund balances and the government-wide
statement of activities:
' 35
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 changes in fund balances - of total
governmental funds and changes in net assets of governmental activities as
reported in the government-wide statement of activities. One element of that
reconciliation explains that "Governmental funds report capital outlays as
expenditures. However, in the statement of activities, the cost of those assets is
allocated over their estimated useful lives as depreciation expense."
The details of this $38,810,826 difference are as follows:
Capital outlay $ 48,330,113
Depreciation expense (8,836,275)
Loss from disposition of fixed assets (683,012)
Net adjustment to increase net changes in fund ,
balances of total governmental funds to arrive at
changes in net assets of governmental activities $ 38,810,826
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$57,742 900
difference are as follows:
Principal repayments:
Tax allocation bonds $ 56,055,000
Loans payable 1,523,362
Notes payable 50,000
Claims and judgments 114,538 '
Net adjustment to decrease net changes in fund balance
of total governmental funds to arrive at changes in net
assets of governmental activities. $ 57,742,900
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,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.
36
City of Rancho Cucamonga
' Notes to Financial Statements (Continued)
Note 2: Stewardship, Compliance and Accountability(Continued)
t The level of budgetary control(that is the level at which expenditures cannot legally exceed
the appropriated amount)is established at the department level within the General Fund and
at the function level for Special Revenue, Debt Service and Capital Project Funds.
' For the fiscal year 2003-2004, the following funds had no adopted annual budgets:
SB 140
Major Urban Resource Library Grant
2001 Local Law Enforcement Block Grant
Adult Education Act Grant
' Teen Connection Program Grant
California Law Enforcement Program
Library Services and Technologies Act
Youth Service Material Grant
Conservation Bond Act
CFD 2000-01 South Etiwanda
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 30,2004 amount to
$29,931,708.
c. Deficit Fund Balances or Net Assets:
' The following funds have a deficit at June 30, 2004:
' Fund Amount
Special Revenue Funds:
2001 Local Law Enforcement Block Grant $ (1,725)
' COPS in School Grant (142)
Safe Routes to School Program (49,968)
COPS Universal Grant (15)
' Congestion Mitigation (100,000)
Milliken Land Transaction (6,203)
Capital Projects Funds:
' Regional Choice Transit Capital Improvement (335,338)
CFD 2000-03 Rancho Summit (11,745)
CFD 2001-01 (6,724,849)
The City expects to eliminate these deficits with future revenues.
' 37
1
City of Rancho Cucamonga
Notes to Financial Statements (Continued) ,
Note 2: Stewardship, Compliance and Accountability(Continued)
d. Excesses of Expenditures Over Appropriations
Excess of expenditures over appropriations by department in individual funds are as follows:
Fund Expenditures Appropriations Excess
General Fund:
Engineering and public works:
Project management $ 124,287 $ 124,020 $ 267
Capital outlay 1,632,752 109,350 1,523,402
Special Revenue Fund: ,
Community Development Block Grant 320,777 - 320,777
Community Development
Senior outreach grant:
Community services 1,027 990 37
COPS program grant: '
Public Safety 284,032 283,490 542
Capital Projects Funds:
Redevelopment agency
Capital projects:
Principal 1,133,213 1,049,440_ 83,773
Interest 6,717,226 1,786,610 4,930,616
Debt Service Funds:
Redevelopment agency
Debt service: '
Interest 9,637,611 8,995,260 642,351
III. DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
As of June 30, 2004, cash and investments were reported in the accompanying financial
statements as follows:
Governmental activities $ 489,876,506
Business-type activities 4,382,813
Fiduciary funds 33,909,121
Total Cash and Investments $ 528,168,440
The City of Rancho Cucamonga maintains a cash and investment pool that is available for use
for all funds. Each fund type's position in the pool is reported on the combined balance sheet as
cash and investments.The City has adopted an investment policy,which authorizes it to invest
in various investments.
1
38
City of Rancho Cucamonga
t Notes to Financial Statements(Continued)
Note 3: Cash and Investments(Continued)
' The City implemented the provisions of GASB Statement No.40,Deposit and Investment Risk
Disclosures, for the year ended June 30, 2004. This Statement establishes and modifies
disclosure requirements related to investment and deposit risks;accordingly,the note disclosure
on cash and investments has been revised to conform to the provisions of GASB Statement No.
40.
Deposits
At June 30,2004,the carrying amount of the City's deposits was$13,257,402,and the bank
balance was $16,958,613. The $3,701,211 difference represents outstanding checks and
' other reconciling items.
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 30,2004,
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 30,2004,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, 2004, none of the City's deposits or investments were exposed to custodial
credit risk.
Concentration of Credit Risk
The City's investment policy imposes restrictions for certain types of investments with any
one issuer.With respect to concentration risk,as of June 30,2004,the City has not invested
more than 20%of its total investments in any one issuer.Investments guaranteed by the U.S.
' government and investments in mutual funds and external investment pools are excluded
from this requirement.
Interest Rate Risk
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 states that at least 90% of the City's portfolio shall mature in two years or less; and
90%in one year or less.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.
1
39
I
City of Rancho Cucamonga
Notes to Financial Statements (Continued) ,
Note 3: Cash and Investments (Continued)
As of June 30, 2004, the City had the following investments and original maturities: '
Investment Maturities (in Years)
Less Fair '
Than 1 1 - 5 Value
Cash with fiscal agent $ 44,649,206 $ - $ 44,649,206 '
California Local Agency Investment Fund 175,868,241 - 175,868,241
Federal Governmenta Obligations 294,393,591 - 294,393,591
$514,911,038 $ - $514,911,038 ,
Note 4: Capital Assets ,
Capital asset activity for the year ended June 30, 2004 was as follows:
Adjusted '
Beginning Beginning Ending
• Balance Adjustments Balance Increases Decreases Balance
Governmental Activities:
Capital assets,not being depredated: '
Land $ 76,432,045 $ 1,161,202 $ 77,593,247 $ - $ 1,161,202 $ 76,432,045
Construction-in-progress 7,363,571 - 7,363,571 30,550,116 458,030 37,455,657
Total Capital Assets, '
Not Being Depredated 83,795,616 1,161,202 84,956,818 30,550,116 1,619,232 113,887,702
Capital assets,being depredated:
Building Improvement 38,582,631 - 38,582,631 2,971,088 - 41,553,719 '
Improvement other than buildings 6,452,004 - 6,452,004 - - 6,452,004
Equipment and vehides 22,142,290 89,247 22,231,537 845,416 321,242 22,755711
Furniture and fixtures 997,598 - 997,598 69,847 - 1,067,445
Infrastructure 398,951,702 (11,297) 398,940,405 15,318,844 2,062,575 412,196,674 '
Total Capital Assets,
Being Depredated 467,126,225 77,950 467,204,175 19,205,195 2,383,817 484,025,553
I acs accumulated depredation: '
Building improvement 9,661,087 - 9,661,087 810,544 - 10,471,631
Improvement other than buildings 4,795,238 - 4,795,238 347,035 - 5,142,273
Equipment and vehicles 13,344,075 291,617 13,635,692 2,207,765 321,242 15,522,215 '
Furniture and fixtures 391,555 - 391,555 52,907 - 444,462
Infrastructure 122,668,239 (1,282,544) 121,385,695 6,155,644 1,379,563 126,161,776
Total Accumulated '
Depredation 150,860,194 (990,927) 149,869,267 9,573,895 1,700,805 157,742,357
Total Capital Assets,
Being Depredated,Net 316,266,031 1,068,877 317,334,908 9,631,300 683,012 326,283,196 '
Governmental Activities
Capital Assets,Net $ 400,061,647 $ 2,230,079 $ 402,291,726 $ 40,181,416 $ 2,302,244 $ 440,170,898
I
I
40
I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
I
Note 4: Capital Assets(Continued)
I
Adjusted
Beginning Beginning Ending
Balance Adjustments Balance Increases Decreases Balance
Business-Type Activities:
I Capital assets,not being depredated: -
Land $ 5,451,015 $ $ 5,451,015 $ $ 5,451,015
Construction-in-progress 1,991,000 1,991,000 4,744,820 6,735,820
Total Capital Assets,
INot Being Depredated 5,451,015 1,991,000 7,442,015 4,744,820 12,186,835
Capital assets,being depredated:
Building improvement 17,203,473 - 17,203,473 - - 17,203,473
I
Improvement other than buildings 3,797,415 3,797,415 3,797,415
Equipment and vehicles 328,374 328,374 873,939 1,202,313
Furniture and fixtures 6,003 - 6,003 - - 6,003
I Total Capital Assets,
Being Depredated 21,335,265 21,335,265 873,939 22,209,204
Less accumulated depredation:
I Building improvement 4,603,800 (384,141) 4,219,659 250,162 - 4,469,821
Improvement other than buildings 1,977,830 1,977,830 189,870 2,167,700
Equipment and vehicles 2,008,021 (1,527,628) 480,393 207,418 - 687,811
Furniture and fixtures 3,450 - 3,450 457 - 3,907
I Total Accumulated
Depredation 8,593,101 (1,911,769) 6,681,332 647,907 7,329,239
Total Capital Assets,
IBeing Depreciated,Net 12,742,164 1,911,769 14,653,933 226,032 14,879,965
Business-Type Activities
ICapital Assets,Net $ 18,193,179 $ 3,902,769 $ 22,095,948 $ 4,970,852 $ - $ 27,066,800
Depreciation expense was charged to functions/programs of the primary government as follows:
IGovernmental Activities:
General government $ 482,514
Public safety 257,341
I Public safety-fire protection 260,021
Engineering and public works 7,844,888
Community development 498,597
I Community services 230,534
Total Governmental Activities $ 9,573,895
I Business-Type Activities:
Sport complex $ 635,262
Municipal Utility 12,645
ITotal Business-Type Activities $ 647,907
I
I 41
I
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, 2004 is as follows:
Due To/From Other Funds
Due to Other Funds ,
RDA RDA Nonmajor
General Capital Debt Municipal Governmental
Funds Fund Projects Service Utility Funds Total
Due From Other Funds:
General $ - $ - $ 588,000 $ 903,240 $ 3,570,964 $ 5,062,204
RDA Capital Projects 3,675,991 - - - 482,671 4,158,662 '
Sports Complex 169,856 - - - - 169,856
Internal Service 300,930 - - - - 300,930
Nonmajor Funds 566,890 44,006 - - - 610,896 '
Total $ 4,713,667 $ 44,006 $ 588,000 $ 903,240 $ 4,053,635 $ 10,302,548
Due to/from other funds were made to cover negative cash balance at June 30, 2004, to '
reflect expenditures recorded in the Redevelopment Agency-Capital Projects related to the
General Fund,to cover budgeted amount of transfer to the Sport Complex,and to charge the
General Fund for computer equipment user fee in the Internal Service Fund.
Advances To/From Other Funds I
Advances to Other Funds '
General RDA
Funds Fund Capital Projects Total
Advances from Other Funds:
RDA capital projects $ 34,576,887 $ - $ 34,576,887 ,
CFD 2001-01 - 7,997,063 7,997,063
Nonmajor govemmental fund 300,000 2,458,717 2,758,717
Total $ 34,876,887 $ 10,455,780 $ 45,332,667 I
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 30,2004 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, 2004, accrued unpaid interest owed on these loans were
$26,555,660.
During the formation of Community Facilities District (District) (CFD 2000-01), 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 receive benefit from
the improvements, but are not participating in the District.At June 30, 2004,the advance was
$7,997,063.
I
42
I
City of Rancho Cucamonga
Notes to Financial Statements(Continued)
I
Note 6: Long-Term Debt Long-Term Obligations (Continued)
I The$300,000 advance from General Fund to the Park Development Fund was done on March
5, 1996 based on Council approval. The advance was to provide funding of Phase I for the
Northeast Community Park and is to be repaid in the future(no specific date).
' Interfund Transfers
Transfers Out
RDA RDA
I Capital Debt Nonmajor
General Fund Project Service Funds Total
Funds
I Transfers In:
General $ 49,510 $ $ $ $ 49,510
RDA Capital Projects 9,449,130 9,449,130
Sport Complex 637,444 - - - 637,444
I
Municipal Utility 10,245,850 10,245,850
Nonmajor Funds 977,600 413,030 36,740 1,427,370
Total $ 11,910,404 $ 413,030 $ 9,449,130 $ 36,740 $ 21,809,304
IThe General Fund transferred$10,245,850 to the Municipal Utility Fund for start-up costs
for the actual plant.The General Fund transferred$637,444 to the Sport Complex to cover
Ibudgeted amounts.
The Rancho Cucamonga Redevelopment Agency Debt Service Fund transferred
$9,449,130 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. A description of individual components of long-term debt outstanding as of June 30,2004 is
as follows:
ITax Allocation Bonds
1. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1994
I Tax Allocation Refunding Bonds$64,460,000.These bonds are dated February 1, 1994
and were issued in order to advance refund $54,905,000 of the 1990 Tax Allocation
. Bonds. Interest is payable semi-annually on March 1 and September 1 of each year
commencing September 1, 1994. The bonds mature on the dates, in amounts and
Ibearing interest as follows:
Maturity Date Principal Interest Maturity Date Principal
September 1 Amount Rate September 1 Amount Interest Rate
I1994 $ 2,645,000 3.00 % 2003 $ 905,000 4.50%
1995 1,070,000 3.00 % 2004 940,000 4.60%
' 1996 1,100,000 3.30 % 2005 980,000 4.70
1997 1,140,000 3.70 % 2006 1,350,000 4.80 %
1998 1,180,000 3.90 % 2007 1,410,000 5.00 %
1999 1,230,000 4.00 % 2008 1,475,000 5.00
' 2000 1,285,000 4.20 % 2015 12,670,000 5.00
2001 825,000 4.30 % 2023 33,400,000 5.00 %
2002 855,000 4.40 % .
I
I 43
I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
I
Note 6: Long-Term Debt Long-Term Obligations(Continued)
Bonds maturing before September 1,2004 are not subject to call and redemption prior to '
their stated maturities. Bonds maturing on or after September 1, 2004 are subject to
redemption at the option of the Agency. These bonds were currently refunded with the
issuance of the 2004 Tax Allocation Bond. '
2. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1996
Housing Set-Aside Tax Allocation Bonds, $37,665,000. These bonds are dated '
September 1, 1996 and were issued in order: i)to repay the note issued by the Agency
to Sanwa Bank in the remaining principal amount of$20,783,487; ii)to pay off the non-
taxable term loan to Sanwa Bank in the principal amount of$5,841,301 plus prepayment
penalties; iii) to complete the projects for which the loans were originated, namely '
Mountainsides Monterey Village and Sycamore Springs; and iv) to make grants to the
Southern California Housing Development Corporation and to the Northtown Housing
Development Corporation.The issue consists of$8,970,000 Serial Bonds with maturities '
beginning September 1, 1997 through September 1,2008 and $28,695,000 term bonds
maturing thereafter. Interest is payable semi-annually on March 1 and September 1 of
each year commencing March 1, 1997.The bonds mature on the dates in amounts and
bearing interest as follows: '
Maturity date Principal 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 3.90 % 2013 1,220,000 5.00%
1999 635,000 4.12 % 2014 1,285,000 5.00% '
2000 660,000 4.25% 2015 1,355,000 5.00%
2001 685,000 4.40% 2016 1,425,000 5.25%
2002 715,000 4.60% 2017 1,500,000 5.25%
2003 750,000 4.70% 2018 1,580,000 5.25%
2004 785,000 4.75% 2019 1,660,000 5.25%
2005 825,000 4.90 % 2020 1,750,000 5.25%
2006 865,000 5.00% 2021 1,840,000 5.25%
2007 905,000 5.10 % 2022 1,935,000 5.25% ,
2008 950,000 5.25% 2023 2,040,000 5.25
2009 1,050,000 5.00 % 2024 2,145,000 5.25%
2010 1,055,000 5.00 % 2025 2,260,000 5.25% '
2011 1,105,000 5.00% 2026 2,375,000 5.25%
Bonds maturing on or before September 1,2006, are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2007 are '
subject, at the option of the Agency, to redemption in whole or in part, prior to their
stated maturities on any date, commencing September 1, 2006. The bonds maturing
September 1,2011;September 1,2016; September 1,2021 and September 1,2026 are ,
subject to mandatory redemption in part from sinking account installments on September
1, 2009 and on each September 1 thereafter up to and including September 1, 2026.
The balance at June 30, 2004 amounted to $33,025,000.
I
I
I
44
I
City of Rancho Cucamonga
Notes to Financial Statements(Continued)
I
Note 6: Long-Term Debt Long-Term Obligations(Continued)
I 3. Rancho Cucamonga Redevelopment Agency, Rancho Development Project, 1999 Tax
Allocation Refunding Bonds,$54,945,000.These bonds are dated August 30,1999 and
were issued in order to finance a portion of the Agency's Rancho Development Project,
to currently refund the outstanding principal balance of $47,715,000 of the Rancho
'
Development Project 1990 Tax Allocation Bonds and to fund redevelopment activities.
Interest is payable semi-annually on March 1 and September 1 of each year
commencing March 1, 2000. The bonds mature on the dates in amounts and bearing
I interest as follows:
Maturity date Principal Maturity Date Principal
September 1 Amount Interest Rate September 1 Amount Interest Rate
' 2000 $ 1,880,000 4.25% 2011 $ 2,645,000 5.00
2001 1,480,000 4.25% 2012 2,785,000 5.00%
2002 1,545,000 4.00 % 2013 2,915,000 5.00%
2003 1,600,000 4.00% 2014 3,065,000 5.10%
2004 1,665,000 4.20 % 2015 3,210,000 5.25
2005 1,740,000 4.30% 2016 3,385,000 5.25%
2006 2,115,000 4.30% 2017 3,570,000 5.25%
I 2007 2,210,000 4.40% 2018 3,755,000 5.25
2008 2,310,000 4.60% 2019 3,955,000 5.25%
2009 2,420,000 4.75% 2020 4,165,000 5.25%
2010 2,530,000 4.80%
The bonds maturing before September 1, 2009 are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2010 are
I subject at the option of the Agency, to redemption, in whole or in part, by lot, prior to
their stated maturities on any date, commencing September 1, 2009. The bonds
maturing on September 1, 2020 are subject to mandatory redemption in part from
I 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
I 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,
I 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.
I 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
I into cooperative agreements with taxing agencies affected by the Redevelopment
Project. Such agreements have been entered into with: i) the Chino Basin Municipal
I
I
I 45
I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
I
Note 6: Long-Term Debt Long-Term Obligations (Continued)
Water District,ii)the County of San Bernardino on behalf of the County Free Library and '
the San Bernardino County Flood Control District, Hi) the Cucamonga County Water
District, iv) the Foothill Fire Protection District, and v) various school districts located
within the project area. Under the terms of these agreements, the Agency has agreed ,
that certain tax revenues attributable to those areas and which are allocated to the
Agency pursuant to Section 33670(b), shall be pledged by the Agency to make certain
cash payments or in lieu of contributions to each affected taxing agency.Such payments '
are to be made from tax revenues allocated to the Agency.Pledged Tax Revenues also
do not include interest income on 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, 2004 amounted to $48,440,000.
4. Rancho Cucamonga Redevelopment Agency, Rancho Development Project,2001 Tax
Allocation Bonds,$74,080,000.These bonds are dated August 7,2001 and were issued
in order to finance a portion of the Agency's Rancho Development Project and to pay '
certain costs of issuance of the bonds. Interest is payable semi-annually on March 1 and
September 1 of each year commencing March 1,2002.The bonds mature on the dates
and amounts and bearing interest as follows:
Maturity Date Principal Interest Maturity Date Principal Interest 1
September 1 Amount Rate September 1 Amount Rate
2002 $ 470,000 3.000% 2017 $ 15,000 5.000% '
2003 575,000 3.000% 2018 15,000 5.000%
2004 595,000 3.000% 2019 20,000 5.000%
2005 615,000 3.100% 2020 20,000 5.000 % '
2006 10,000 5.000 % 2021 575,000 5.000%
2007 10,000 5.000 % 2022 600,000 5.000%
2008 10,000 5.000 % 2023 625,000 5.000% '
2009 10,000 5.000 % 2024 8,515,000 5.375%
2010 10,000 5.000% 2025 8,970,000 5.375%
2011 15,000 5.000% 2026 9,450,000 5.125%
2012 10,000 5.000 % 2027 9,930,000 5.125% '
2013 10,000 5.000 % 2028 10,440,000 5.125
2014 15,000 5.000 % 2029 10,980,000 5.125%
2015 15,000 5.000 % 2030 11,540,000 5.125% '
2016 15,000 5.000%
I
I
•
I
46
City of Rancho Cucamonga
' Notes to Financial Statements (Continued)
Note 6: Long-Term Debt Long-Term Obligations(Continued)
The bonds maturing before September 1, 2011 are not subject to call and redemption
prior to their stated maturities. The bonds maturing on or after September 1, 2012 are
subject, at the option of the Agency to redemption, in whole or in part, by lot, prior to
' their stated maturities on any date,commencing September 1,2011 among maturities at
the discretion of the Agency and by lot within a maturity upon payment,from any source
of funds available,of the principal amount and accrued interest payable thereon,without
premium.
Tax Revenues,except as provided below,are pledged in their entirety to the payment of
principal of, and interest on and redemption premium, if any,on the bonds listed above
' and are referred to in the applicable series resolutions as "Pledged Tax Revenues".
Pledged Tax Revenues, except for the 1996 Housing Set-Aside Tax Allocation Bonds,
do not include that portion of Tax Revenues derived from the Project Area which are
required by Section 33334.2 of the Redevelopment Law to be set aside by the Agency in
a separate low and moderate income housing fund and be used for the purpose of
increasing and improving the community's supply of low and moderate income housing.
Pledged Tax Revenues also do not include that portion of tax revenues derived from the
Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency.
The Agency has entered into cooperative agreements with taxing agencies affected by
the Redevelopment Project. Such agreements have been entered into with:i)the Chino
Basin Municipal Water District, ii)the County of San Bernardino on behalf of the County
. Free Library and the San Bernardino County Flood Control District, Hi)the Cucamonga
County Water District, iv) the Foothill Fire Protection District, and v) various school
districts located within the project area. Under the terms of these agreements, the
Agency has agreed that certain tax revenues attributable to those areas and which are
allocated to the Agency pursuant to Section 33670(b),shall be pledged by the Agency to
make certain cash payments or in lieu of contributions to each affected taxing agency.
Such payments are to be made from tax revenues allocated to the Agency. Pledged Tax
Revenues also do not include interest income on various funds and accounts created by
the series resolutions. Any such investment income is available to the Agency to meet
' debt service payments on the bonds, but is not specifically pledged therefore. The
balance at June 30, 2004 amounted to $73,035,000.
' 5. 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:
1
1
47
,
I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
I
Note 6: Long-Term Debt Long-Term Obligations (Continued)
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 %
2007 3,475,000 2.00 % 2018 5,555,000 3.95 %
2008 3,545,000 4.50 % 2019 5,770,000 4.05 %
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 % '
2013 4,405,000 5.00 % 2024 3,565,000 4.35 %
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 I
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 part
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
I
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 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, 2004 amounts to $165,680,000, plus the unamortized bond '
premium of$4,776,362, totaling $170,456,362.
I
48
City of Rancho Cucamonga
' Notes to Financial Statements(Continued)
Note 6: Long-Term Debt Long-Term Obligations(Continued)
Developer Loans Payable
1. During fiscal year 1988-1989, 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, 2004 amounted to $5,270,280.
2. In December of 1990, the Rancho Cucamonga Redevelopment Agency entered into a
' Disposition and Development Agreement with the Price Company (Developer). In
accordance with this agreement,the Agency executed a 23-year note in the amount of
$3,756,615. The note was issued to provide financing of certain redevelopment
activities, which included the acquisition of approximately 13 acres of land. The note
' bears interest at the rate of 9% per annum. The Agency shall pay the Developer
quarterly payments amounting to 50% of taxes derived from the imposition of the
Bradley Burns Uniform Local Sales and Use Tax Law commencing with Section 7200 of
' the Revenue and Taxation Code of the State of California,as amended, arising from all
businesses and activities conducted on the Price Parcel. In the event that the debt
service payments are insufficient to fully discharge the principal and interest on this note
with the 23 note years,then in such event, the unpaid balance of principal and accrued
interest, if any,shall be deemed forgiven.Therefore,accrued interest is not reported on
the financial statements. The balance at June 30, 2004 amounted to $1,205,768.
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. The balance at
June 30, 2004 amounted to $328,680.
' 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, 2004 amounted to $13,537,409.
' Note Payable
•
The City has entered into an agreement with San Bernardino County to withdraw from
' the County Library System. The City has agreed to reimburse the County for ongoing
costs associated with the withdrawal in the amount of $750,000 to be paid over ten
years. The balance of the note was paid off in the current year.
49
I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
I
Note 6: Long-Term Debt Long-Term Obligations(Continued)
Accrued Employee Benefits
I
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.
b. The following is a schedule of changes in long-term debt of the City for the fiscal year ended '
June 30, 2004:
Balance Outstanding Due Within ,
July 1,2003 Additions Repayments June 30,2004 One Year
Bonds:
Tax Allocation Refunding
Bonds-1994 Issue $ 53,130,000 $ - $ 53,130,000 $ - $ - '
Tax Allocation Refunding
Bonds-1999 Issue 50,040,000 - 1,600,000 48,440,000 1,665,000
Housing Set-Aside Tax
Allocation Bonds- '
1996 Issue 33,775,000 - 750,000 33,025,000 785,000
Tax Allocation Bonds
2001 Issue 73,610,000 - 575,000 73,035,000 595,000 .
Tax Allocation Bonds
2004 Issue - 165,680,000 - 165,680,000 -
Total Bonds 210,555,000 165,680,000 56,055,000 320,180,000 3,045,000
Developer Loans: '
Federal Bureau
of Reclamation 5,951,595 - 681,315 5,270,280 681,315
Price Co. 1,664,602 - 458,834 1,205,768 -
Sanwa Bank 627,561 - 298,881 328,680 328,680 '
Bank of New York 13,621,741 - 84,332 13,537,409 216,056
Total Developer
Loans 21,865,499 - 1,523,362 20,342,137 1,226,051 '
Note Payable:
County Agreement 50,000 .. 50,000 - -
Claims and judgments payable 219,986 _ 77,206 191,744 105,448 .. ,
Accrued employee benefits 2,023,415 234,344 380,611 1,877,148 1,014,146
Total $ 234,713,900 $ 165,991,550 $ 58,200,717 342,504,733 $ 5,285,197
I
4,776,362
$ 347,281,095
I
I
I
I
50
I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
INote 6: Long-Term Debt Long-Term Obligations (Continued)
Ic. The following schedule illustrates the debt service requirements to maturity for bonds and
notes as of June 30, 2004:
I 1996 Housing Set-Aside 1999 Tax Allocation
Tax Allocation Bonds Refunding Bonds
Principal Interest Principal Interest
I2004-2005 $ 785,000 $ 1,696,924 $ 1,665,000 $ 2,371,285
2005-2006 825,000 1,658,068 1,740,000 2,298,910
2006-2007. 865,000 1,616,230 2,115,000 2,216,028
I 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
2009-2014 5,545,000 6,820,625 13,295,000 8,280,585
2014-2019 7,145,000 5,177,681 16,985,000 4,449,833
I 2019-2024 9,225,000 3,040,144 8,120,000 431,813
-2024-2029 6,780,000 546,000
2029-2034 - - - -
ITotal $ 33,025,000 $ 23,650,713 $ 48,440,000 $ 24,190,574
Note Payable-Northtown
I
2001 Tax Allocation Bonds Housing Development Corp. Developer Loan-Sanwa Bank
Principal Interest Principal Interest Principal Interest
2004-2005 $ 595,000 $ 3,750,234 $ 216,056 $ 1,183,944 $ 328,680 $ 24,151
I 2005-2006 615,000 3,731,776 235,442 1,164,558
-
2006-2007 10,000 3,721,994 256,567 1,143,433 - -
2007-2008 10,000 3,721,494 279,589 1,120,411 - -
I 2008-2009 10,000 3,720,994 304,676 1,095,324 - -
2009-2014 55,000 18,596,844 1,985,922 5,014,078
-
-
2014-2019 75,000 18,580,594 3,051,767 3,948,233 - -
2019-2024 1,840,000 18,430,719 4,689,645 2,310,355 - -
' 2024-2029 47,305,000 12,122,497 2,517,745 282,255 - -
- - - -
2029-2034 22,520,000 1,168,500
Total $ 73,035,000 $ 87,545,646 $ 13,537,409 $ 17,262,591 $ 328,680 $ 24,151
IFederal Bureau of Reclamation 2004 Tax Allocation Bond Total
Principal Interest Principal Interest Principal Interest
I2004-2005 $ 681,315 $ - $ - $ 6,580,202 $ 4,271,051 $ 15,606,740
2005-2006 681,315 - 2,950,000 7,127,215 7,046,757 15,980,527
2006-2007 681,315 - 3,330,000 7,022,790 7,257,882 15,720,475
I 2007-2008 681,315 - 3,475,000 6,913,115 7,560,904
7,800,991 15,448,483
2008-2009 681,315 3,545,000 6,798,603 15,158,619
2009-2014 1,863,705 - 20,315,000 , 31,356,675 43,059,627 70,068,807
2014-2019 - - 25,480,000 26,089,065 52,736,767 58,245,406
I 2019-2024 - - 43,305,000 19,388,241 67,179,645 43,601,272
2024-2029 19,500,000 12,091,616 76,102,745 25,042,368
2029-2034 - - - 43,780,000 5,116,275 66,300,000 6,284,775
ITotal $ 5,270,280 $ - $ 165,680,000 $ 128,483,797 $ 339,316,369 $ 281,157,472
The Price Company note payable does not have a fixed amortization as debt service payments
' are based on tax revenue collections.
I 51
1
City of Rancho Cucamonga
Notes to Financial Statements(Continued)
Note 7: Other Special Obligations
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
Bonds,Senior Lien Bonds and Subordinate Lien Bonds are not reflected in the Statement on Net
Assets because these are special obligations payable solely from and secured by specific
revenue sources described in the resolutions and official statements of the respective issues.
Neither the faith and credit nor the taxing power of the City, the Redevelopment Agency, the
State of California or any political subdivision thereof,is pledged for the payment of these bonds.
The outstanding amounts at June 30, 2004 were as follows:
Outstanding
Amount at
June 30,2004
Rancho Cucamonga-Palmdale-Porterville-Colton Housing Finance
Agency, Single Family Mortgage Revenue Bonds, Series 1986 $ 860,756
City of Rancho Cucamonga: ,
Improvement Bonds, Improvement District 85-PD 1,255,000
Refunding Revenue Bonds Series 1999-A Senior Lien Bonds 7,580,000
Refunding Revenue Bonds Series 1999-B Subordinate Lien Bonds 5,285,000
Community Facilities District No.2000-01 1,305,000
Community Facilities District No.2000-02 6,685,000
Community Facilities District No.2001-01 Series A 14,240,000
Community Facilities District No. 2001-01 Series B 935,000
Community Facilities District No.2003-01 Series 2003-A 14,645,000
Community Facilities District No.2003-01 Series 2003-B 2,855,000
Rancho Cucamonga Redevelopment Agency:
Multi-Family Housing Revenue Bond:
Series 1997A 3,136,500
Series 1997B 469,206
Total $ 59,251,462 '
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
1
52
City of Rancho Cucamonga
' Notes to Financial Statements(Continued)
Note 8: Pension Plan Obligations (Continued)
Funding Policy
Participants are required to contribute 8%(9%for safety employees)of their annual covered
' salary. The City and Fire District make the contributions required of City and Fire District
employees on their behalf and for their account. The City and Fire District are required to
contribute at an actuarially determined rate; the current rate as a percentage of annual
covered payroll is 1.211%for the City non-safety employees, 1.954%for Fire District non-
safety employees and 6.320% for Fire District safety employees. The contribution
requirements of plan members and the City are established and may be amended by PERS.
' Annual Pension Cost (APC)
For fiscal year 2003-2004, the City and Fire District's annual pension costs of$1,706,148
and $1,141,598, 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,
2003 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, 2003
' Actuarial Cost Method
Amortization Method Entry Age Actuarial Cost Method
Level Percent of Payroll
Average Remaining Period City: 16 years as of the Valuation Date
' Fire Non-Safety: 16 years as of the
Valuation Date
Fire Safety: 17 years as of the Valuation
Date
Asset Valuation Method 3-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 10% of unamortized
gains and losses each year. If the Plan's accrued liability exceeds the actuarial value of plan
assets, then the amortization payment on the total unfunded liability may not be lower than
' the payment calculated over a 30-year amortization period.
' 53
I
City of Rancho Cucamonga
Notes to Financial Statements(Continued) ,
Note 8: Pension Plan Obligations (Continued)
Three-Year Trend Information for PERS '
(Amounts in Thousands)
Annual Pension Percentage of Net Pension ,
Fiscal Year Cost(APC) APC Contributed Obligation
06/30/2002 $ 1,938 100% $ - '
06/30/2003 $ 2,138 100% $ -
06/30/2004 $ 2,848 100% $ -
Schedule of Funding Progress for PERS I
(Amounts in Thousands)
Actuarial ,
Accrued UAAL as
Actuarial Actuarial Liability Unfunded a°/0 of
Valuation Value of (PAL)Entry AAL Funded Covered Covered '
Date Assets Age (UAAL) Ratio Payroll Payroll
6/30/2001 '
City $ 54,280 $ 43,904 $ 10,376 123.6 % $ 16,377 (63.4)
Fire Misc. 2,219 1,673 546 132.6 % 576 (94.8) ok
Fire Safety 39,054 35,832 3,299 109.0 % 5,417 (59.5) %
Total $ 95,553 $ 81,409 $ 14,144 117.4 % $ 22,370 (63.2) %
6/30/02 '
City $ 52,839 $ 49,989 $ 2,850 105.7 % $ 17,769 (16.0)
Fire Misc. 2,149 2,057 92 104.5 % 780 (11.8) %
Fire Safety 37,586 41,170 (3,584) 91.3 % 5,933 60.4 % ,
Total $ 92,574 $ 93,216 $ (642) 99.3 % $ 24,482 2.6 %
6/30/03 '
City $ 55,649 $ 59,690 $ (4,041) 93.2 % $ 18,916 21.4
Fire Misc. 2,294 2,614 (320) 87.8 % 692 46.1 %
Fire Safety 38,799 44,598 (5,799) 87.0 % 6,927 83.7 % '
Total $ 96,742 $106,902 $ (10,160) 90.5 % $ 26,535 38.3 %
I
I
I
I
I
54
I
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
INote 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
I 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
I
59 0.400 0.500
60+ 0.500 0.500
I Benefits are increased by a 2% annual COLA after retirement. There are no employee
contributions for either tier.
I The City's funding policy is to contribute the annual required contribution.The annual required
contribution equals the sum of:
o normal cost,
Io amortization of the unfunded actuarial accrued liability.
For fiscal year ending June 30, 2004, the City's annual required contribution is $861,626. The
City's actual contribution was$861,626.The required contribution was based on the July 1,2002
I
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
I 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
I
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%.
I 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.
IThe following table provides 2 years of historical information of the Annual Pension Cost:
I Annual Pension Percentage of Net Pension •
Year Ending Cost (APC) APC Contributed Obligation
6/30/03 $ 783,732 100% $
I
6/30/04 861,626 100%
I
I
I 55
I
City of Rancho Cucamonga
Notes to Financial Statements(Continued)
I
Note 9: PARS Retirement Enhancement Plan (Continued)
SCHEDULE OF FUNDING PROGRESS
I
Unfunded UAAL as a %
Actuarial Actuarial Actuarial Actuarial of Covered '
Valuation Value of Accrued Accrued Funded Covered Payroll
Date Assets Liability Liability Ratio Payroll
(A) (B) (B-A) (NB) (C) ((B-A)/C)
7/1/02 $ - $4,664 $4,664 0.0% $16,759 27.8%
7/1/04 1,640 7,999 6,359 20.5% 17,031 37.3%
Note 10: Post-Employment Benefits 1
The City and Redevelopment Agency do not provide post-employment benefits; however, 1
medical coverage is provided to Fire District personnel and their dependents upon retirement
under the Rancho Cucamonga Fire Protection District Memorandum of Understanding. The
District recognizes the cost of providing these benefits by recording the insurance premiums as
expenditures.The cost for 30 retirees was $271,991 for the fiscal year ended June 30, 2004. 1
Note 11: Fund Equity and Net Assets Restatement
Beginning fund equity has been restated as follows:
I
Major governmental funds:
General Fund '
To reclass prior year expenditure related to the
Municipal Utility Fund $ 1,991,000
To adjust liabilities over accrued in prior year 92,075 '
$ 2,083,075
Major Enterprise Fund
I
Sport Complex
To adjust capital assets at acquired in prior years $ 1,911,769
Internal Service Fund: I
Vehicle Replacement
To adjust capital assets acquired in prior years $ (96,487) 1
Data Processing Equipliechnology Replacement
To adjust capital assets acquired in prior years (25,596)
$ (122,083) 1
Beginning net assets has been restated as follows:
Governmental Activities: 1
To reclass prior expenditure related to the municipal utility fund $ 1,991,000
To adjust liabilities over accrued at June 30, 2003 92,075
To adjust capital assets acquired in prior years 2,239,729 '
$ 4,322,804
Business-Type Activities:
To adjust capital assets acquired in prior years $ 1,911,769 1
I
56
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 30,2004,which can be
obtained from Public Agency Risk Sharing Authdrity of California, Sacramento, California.
There have been no significant changes in insurance coverage from the prior year. During the
past three fiscal years, the amount of settlements has not exceeded the amount of insurance
' coverage.
The City is involved in litigation arising in the normal course of business. Although the legal
' responsibility and financial impact with respect to such litigation cannot be presently ascertained,
based on information from the service agent and others involved with the administration of the
programs, the City believes that the self-insurance designation of $7,600,916 is adequate to
cover such losses.
tThe 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
' 2002-2003 $ 329,801 $ 158,492 $ (47,436) $ 440,857
2003-2004 440,857 (105,817) (191,744) 143,296
The current portion of the liability in the amount of$37,848 is reported in the General Fund and
' the long-term portion in the amount of $105,448 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.
57
City of Rancho Cucamonga
Notes to Financial Statements(Continued) ,
Note 13: West End Communications Financing Authority(Continued)
The Authority's membership consists of the City of Chino,the City of Ontario,the City of Rancho
Cucamonga, the City of Montclair, the City of Upland, the Chino Valley Fire District, the
Cucamonga County Water District,Ontario International Airport and the Rancho Cucamonga Fire
Protection District.The City of Rancho Cucamonga's share of participation is 9.48%.The Board
of Directors is comprised of the Chief Executive Officer and Finance Director of each member
agency. Each Director has one vote over budgeting and financial matters, except for the
Cucamonga County Water District and Ontario International Airport, who have chosen not to
participate on the Board of Directors.The Authority is a public entity separate from the agencies,
and is not included in the financial statements of those entities.The City of Rancho Cucamonga
does not have an equity interest in the Authority.
Note 14: Recent Legislation
During 1995, the California Supreme Court issued a decision, which reinstated California's
Proposition 62's voter-approval requirement for general taxes.As a result of this ruling,questions
have arisen regarding the ability of general law cities to continue to assess utility user and other
form of taxes, which were not approved by the voters. Also, recently the voters approved
Proposition 218 which required that certain forms of taxes to be approved by the voters.As of the
date of this report,a determination of whether future collection of this tax can continue cannot be
determined.
Note 15: Operating Lease
The City leases copier equipment under a noncancelable operating lease. Total cost for this
lease was$127,133 for the year ended June 30,2004.The future minimum lease payments for 111 this lease are as follows:
Year Ending June 30 Amount •
2005 $ 88,584
1
1
1
58
I
ICITY 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
I construction and maintenance of the City network system. The City's share of state gasoline taxes
provided the financing.
SB325 Fund - Established to account for the revenue and disbursement of funds received by extending
tthe 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
Isponsored 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.
IBeautification Fund - Established to account for fees collected to provide proper landscaping and
irrigation systems after parkway and median improvements are made.
ILighting 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.
I 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.
ISystems 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.
I 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.
IPedestrian 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.
I Federal Aid Urban Fund - Established to account for the revenue and disbursement of Federal funding for
the construction of the City roadway system.
I 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
Iproperties.
Assessment Administration Fund - Established to account for the revenue and disbursement of
administration of assessment districts.
I
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
Iflood control projects in that district.
(Continued)
I
ICITY OF RANCHO CUCAMONGA
Nonmajor Governmental Funds
Special Revenue Funds
(Continued)
I SB 140 Fund - Established to account for the revenue and disbursement of State matching funds for the
construction of eligible street construction projects.
I 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
I 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
IEtiwanda area south of Base Line Road for the construction of master plan storm drain projects.
Masi Commerce Center (Assessment District No. 93-1) - Established to acquire the necessary
I 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
Ifunds for the construction and maintenance of eligible street projects.
Library Services Fund - Established to account for services provided by the City of Rancho Cucamonga
I 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.
I 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
IAssociated 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.
IFamilies for Literacy Program - 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
I 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
I 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
Ireference resources.
I
(Continued)
I
I
CITY OF RANCHO CUCAMONGA
Nonmajor Governmental Funds
I Special Revenue Funds
(Continued)
I 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
I available to governmental agencies, based on population, for the purpose of establishing and
administering used oil collection programs. These funds must be used expressly for oil recycling
collection and educational programs.
2001 Local Law Enforcement Block Grant - A one-time Federal grant awarded by the Bureau of Justice
Assistance. The total grant award was $83,118 and had a 9% matching requirement. The funds were
used to purchase pre-emptive devices and thermal imaging cameras.
I2000 Local Law Enforcement Block Grant - Established to account for a one-time federal grant awarded
by the Bureau of Justice Assistance. The total grant award was $84,172 and had an 11% matching
requirement. The funds were used to purchase radios for the County-wide network system (Motorola MTS
I2000 portable radios).
2002 Local Law Enforcement Block Grant Fund - Established to account for a federal grant awarded by
I the United States Department of Justice. The total grant award was $64,121 and had an 9% matching
requirement. The funds will be used for construction of a helipad on the roof of the Public Safety Building.
COPS Program Grant Fund - Established to account for a grant awarded as the result of the approval of
IState Assembly Bill 3229. The grant is a one-year award with no matching fund requirements.
COPS In Schools Grant - Established to account for a grant awarded by the Federal Department of
I Justice to provide supplemental funding of four (4) school resource officer (SRO) deputies at local
schools. The total grant award was $500,000 and will be utilized over a three-year period.
California Law Enforcement - Established to account for a program administered by the State Controller
I that is intended to provide one-time grants to local law enforcement agencies for purchase of high
technology equipment.
I 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
I partnership with the Upland Public Library. This competitive grant requires no matching funds and is
available, on application, on a year-to-year basis.
I 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.
ILibrary Services and Technologies Act - In fiscal year 1994/95, the City began providing library services
to the residents of Rancho Cucamonga. In the fall of 1994, the City opened the interim municipal library
I 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
I 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.
i (Continued)
1
CITY OF RANCHO CUCAMONGA
Nonmajor Governmental Funds
Special Revenue Funds
(Contin ued)
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 grant from' g the State Department of
Conservation. This grant will fund a program that will emphasize the collection and recycling of beverage
containers at large venues, public areas, residential communities or schools.
' Teen Connection Program Grant - Established to account for a grant provided through the San
Bernardino County Superintendent of Schools by the State of California. The funds will enable the City to
serve more youth in the community by expanding its teen services to a new level with the implementation
of the Teen Connection Program. This program places a City staff member on high school campuses to
share City program information with students; show them how they can earn scholarships to college and
participate in an apprentice program for job experience; and feature annual awards and scholarships for
' those students who best exemplify community service and spirit.
Signal Coordination Grant - The Signal Coordination Grant fund is comprised of grant monies received
from the San Manuel Band of Mission Indians for traffic congestion relief projects. The monies received
' represent a one-time discretionary grant of funds to various municipalities within San Bernardino County
for construction of transportation related projects.
Youth Services Materials Grant - Established to account for a grant provided by the California State
' Library to purchase youth materials that meet the needs of children or young adults.
Teen Connection Program Grant - Established to account for a grant provided through the San
' Bernardino County Superintendent of Schools by the State of California. The funds will enable the City to
serve more youth in the community by expanding its teen services to a new level with the implementation
of the Teen Connection Program. This program places a City staff member on high school campuses to
share City program information with students; show them how they can earn scholarships to college and
' participate in an apprentice program for job experience; and feature annual awards and scholarships for
those students who best exemplify community service and spirit.
' Safe Routes to School Program Grant - The Safe Routes to School Program fund is comprised of grant
monies provided by the State of California. The state funds are administered through CalTrans as part of
the California Department of Health Services "Safe Routes to School Program" and are available for
transportation projects that increase the safety of pedestrians and bicyclists.
' COPS Universal Grant Fund - Established to account for a grant awarded by the Federal Department of
Justice to fund five (5) additional full-time officers. The total grant award is $375,000, covers a 3-year
' period and has a 25% matching requirement. The officers will be utilized in the Solution Oriented Policing
Unit which is designed to present the community policing concept to the citizens of Rancho Cucamonga.
Senior Center Grant-This grant is funded from the U.S. Department of Housing and Urban Development,
' EDI-Special Project Grant. Funds from this grant are being used for Phase I, the conceptual design
process for the new Senior Center at Central Park. The design process includes: a community needs
assessment, public input in relation to the project design, development of conceptual drawings and
diagrams, development of spatial relation diagrams and development of an architectural program.
' (Continued)
CITY OF RANCHO CUCAMONGA
Nonmajor Governmental Funds
Special Revenue Funds
(Continued)
' Congestion Mitigation - 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 - 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 - 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 - This grant program was established by the Metropolitan Water
t 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 - 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.
Youth Enrichment Services Grant - 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 - 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 - 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 - 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.
' 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.
' (Continued)
I
ICITY OF RANCHO CUCAMONGA
Nonmajor Governmental Funds
ICapital Projects Funds
Assessment District 82-1 Fund - Established to account for the receipt and disbursement of funds used in
I
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.
I 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
I
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
I 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.
IAssessment 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
I 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.
I Regional Choice Transit Capital Improvement - The Regional Choice Transit Capital grant is a federal
grant funding source administered by the State of California and passed through to the San Bernardino
Associated Governments (SANBAG). The grant is part of the Intermodal Surface Transportation
I Efficiency Act (ISTEA). Funds received by the City from SANBAG will be used to construct Phase 2 of the
Metrolink Station.
CFD 2000-01 South Etiwanda - Established to account for the receipt and disbursement of funds used in
I 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.
ICFD 2000-02 Rancho Cucamonga Corporate Park - Established to account for the receipt and
disbursement of funds used in the acquisition and construction of facilities consisting primarily of
improvements to Milliken Avenue, Arrow Route, and Foothill Boulevard, and water and sewer
' improvements to be acquired and operated by Cucamonga County Water District. Financing was
provided by the sale of bonds under the Mello-Roos Community Facilities Act of 1982.
I CFD 2000-03 Rancho Summit - Established to account for monies deposited by developers for initial
consulting and administrative costs and expenses related to a proposed public financing district.
CFD 2003-01 Project Fund - This CFD was established to fund the necessary infrastructure (streets,
I 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
I 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.
1
I (Continued)
I
ICITY OF RANCHO CUCAMONGA
Nonmajor Governmental Funds
ICapital Projects Funds
(Continued)
I Public Library Bond Act 2000 - This grant is from funds made available by the California Reading and
Literacy Improvement and Public Library Construction and Renovation Bond Act of 2000 for the
construction of the Victoria Gardens Library.
IProp 12 Park Bond Act - 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.
I
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
I 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 - Establishes the California Clean Water, Clean Air, Safe Neighborhood Parks,
I
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.
ICommunity Facilities District 2004-01 Rancho Etiwanda - Established to account for monies deposited by
developers for initial consulting and administrative costs and expenses related to a proposed public
financing district.
ICommunity Facilities District 2003-01 Cultural Center - Established to account for the portion of the costs
associated with the development of the City's Cultural Arts Center that are being funded by Community
I 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.
I
I
I
I
I
I
I
i
1
I .
1
1
1
i
1 THIS PAGE INTENTIONALLY LEFT BLANK
i
i
i
i
1
1
1
1
1
1
1 59
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2004 ,
Special Revenue Funds
Park ,
Gas Tax SB 325 Recreation Development
Assets:
Pooled cash and investments $ 2,689,832 $ 106,368 $ 1,245,795 $ 10,186,273
Receivables:
Accounts 178,463 - - 15,761
Taxes - - 12 '
Interest 4,135 179 1,840 19,601
Deferred loans - - - -
Grants - - - -
Prepaid costs - - 3,000 -
Due from other funds - - - -
Restricted assets:
Cash and investments with
-
'
fiscal agents - - -
Total Assets $ 2,872,430 $ 106,547 $ 1,250,647 $ 10,221,635 '
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 128,309 $ - $ 115,235 $ 118,044 '
Accrued liabilities 36,029 - 42,335 2,583
Accrued employees benefits - - - -
Due to other funds - - 1,592 -
Deferred revenue - - - 654
Unearned revenue - - 39,485 -
Advances from other funds - - - 300,000
Deposits payable - - - -
Due to other governments - - - _
Total Liabilities 164,338 - 198,647 421,281
Fund Balances:
I
Reserved:
Reserved for encumbrances 20,888 - - 2,417,660 '
Reserved for prepaid costs - - 3,000 -
Reserved for radio system acquisition - - - _
Reserved for vehicle and
equipment replacement 852,870 - - -
Reserved for land acquisition - - - -
Reserved for capital projects - - - 2,801,000
Unreserved:
Designated for employee leave payouts - - - - '
Designated for contract services - - - -
Designated for working capital - - - -
Undesignated 1,834,334 106,547 1,049,000 4,581,694 '
Total Fund Balances 2,708,092 106,547 1,052,000 9,800,354
Total Liabilities and Fund Balances $ 2,872,430 $ 106,547 $ 1,250,647 $ 10,221,635
60 I
I
Schedule 1
IPage 2 of 14
I
Special Revenue Funds
I Landscape
Lighting Maintenance Systems Drainage Pedestrian
Beautification Districts Districts Development Facilities Grants
' $ 3,855,177 $ 3,065,453 $ 11,053,476 $ 21,279,010 $ 5,792,016 $ 7,551
- - 3,090 1,270 - -
27,735 125,493 - - -
6,362 5,271 18,740 35,386 9,323
-
_ _ _ - _ 363
- - 476,797 - - _
I - - - - - -
I $ 3,861,539 $ 3,098,459 $ 11,677,596 $ 21,315,666 $ 5,801,339 $ 7,914
$ 161,729 $ 91,654 $ 613,409 $ 771,244 $ 316,606 $ -
154 57,604 20,664
-
93,407 5,102 -
-
255,290 91,654 671,013 791,908 321,708 -111
690,094 242,451 807,626 525,846 11,611
- 1,812,769 5,345,043 10,875,400 3,863,620 -
-
751,016 4,369,795 - - -
,' 2,916,155 443,020 1,049,294 8,840,732 1,090,165 (3,697)
3,606,249 3,006,805 11,006,583 20,523,758 5,479,631 7,914
$ 3,861,539 $ 3,098,459 $ 11,677,596 $ 21,315,666 $ 5,801,339 $ 7,914
I 61
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2004 ,
Special Revenue Funds
Community San Sevaine/ I
Federal Development Assessment Etiwanda
Aid Urban Block Grant Administration Drainage
Assets:
Pooled cash and investments $ 316,069 $ - $ 451,692 $ 4,558,920
Receivables:
Accounts - 2,344 8 -
Taxes - - - -
Interest 534 - 772 7,569
Deferred loans - 420,950 - -
Grants - 1,094,544 - - '
Prepaid costs - - 77 -
Due from other funds - - - -
Restricted assets:
Cash and investments with
fiscal agents - - - -
Total Assets $ 316,603 $ 1,517,838 $ 452,549 $ 4,566,489
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ 42,499 $ 7,992 $ - '
Accrued liabilities - 9,949 12,935 -
Accrued employees benefits - - - -
Due to other funds - 1,014,374 - -
Deferred revenue - 30,066 - -
Unearned revenue - - - -
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - 420,950 - -
Total Liabilities - 1,517,838 20,927 -
Fund Balances: I
Reserved:
Reserved for encumbrances - 39,217 22,586 -
Reserved for prepaid costs - - 77 -
Reserved for radio system acquisition - - - -
Reserved for vehicle and
equipment replacement - - - -
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for employee leave payouts - - - -
Designated for contract services - - - -
Designated for working capital - - - -
Undesignated 316,603 (39,217) 408,959 4,566,489
Total Fund Balances 316,603 - 431,622 4,566,489 '
Total Liabilities and Fund Balances $ 316,603 $ 1,517,838 $ 452,549 $ 4,566,489
62 I
I
Schedule 1
'
Page 4 of 14
Special Revenue Funds
' Air South Lower Masi
Quality Etiwanda Etiwanda Commerce
SB 140 Improvement Drainage Drainage Center Measure I
1 $ 36,176 $ 89,921 $ 15,005 $ 1,223,040 $ 252,966 $ 5,237,845
- - - - 1,545 283,156
148 23 2,070 446 7,938
I46,215 - -
- - - - - 90,093
- - - - 257,312 -
' $ 36,176 $ 136,284 $ 15,028 $ 1,225,110 $ 512,269 $ 5,619,032
' $ - $ 24 $
625 $ $ $ 399,124
4,722
I - - - - -
' - 649 - - - 403,846
_ _ _ _ - 674,913
- - - - 84,420 2,330,872
I - - 2,889 _
I 36,176 135,635 15,028 1,225,110 424,960 2,209,401
36,176 135,635 15,028 1,225,110 512,269 5,215,186
$ 36,176 $ 136,284 $ 15,028 $ 1,225,110 $ 512,269 $ 5,619,032
I 63
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2004 '
Special Revenue Funds
California Families ,
Library Literacy for Literacy
Services Metrolink Campaign Grant
Assets: ,
Pooled cash and investments $ 1,544,160 $ 40,446 $ 26,533 $ 28,361
Receivables:
Accounts 28,202 - - -
Taxes 936,737 - - -
Interest 2,613 31 - -
Deferred loans - - - -
Grants 20,000 - - -
Prepaid costs 725 - - - '
Due from other funds - - - -
Restricted assets:
Cash and investments with
fiscal agents - - - -
Total Assets $ 2,532,437 $ 40,477 $ 26,533 $ 28,361 ,
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 61,300 $ - $ 676 $ - '
Accrued liabilities 40,554 - 1,018 785
Accrued employees benefits - - - -
Due to other funds - - - -
Deferred revenue - - - -
Unearned revenue - - - -
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - -
Total Liabilities 101,854 - 1,694 785
Fund Balances: I
Reserved:
Reserved for encumbrances 32,199 - - -
Reserved for prepaid costs 725 - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and
equipment replacement - - - -
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for employee leave payouts - - - - '
Designated for contract services - - - -
Designated for working capital 63,375 - - -
Undesignated 2,334,284 40,477 24,839 27,576
Total Fund Balances 2,430,583 40,477 24,839 27,576 '
Total Liabilities and Fund Balances $ 2,532,437 $ 40,477 $ 26,533 $ 28,361
i
64
I
Schedule 1
I
Page 6 of 14
' Special Revenue Funds
2001 2000 2002
I Major Urban Used Oil Local Law Local Law Local Law COPS
Resource Recycling Enforcement Enforcement Enforcement Program
Library Grant Grant Block Grant Block Grant Block Grant Grant
I $ 3,221 $ 33,118 $ - $ 1,411 $ 124,559 $ 200,177
- -
- 210 673
- 24,281
I - - - - - -
' $ 3,221 $ 33,118 $ - $ 1,411 $ 124,769 $ 225,131
' $ $ 7,787 $ - $ 68,196 $ -
- - -
114
1,725 - - -
- - - - 45,685 -
-
- 7,901 1,725 - 113,881 -
- 12,500 - - 12,114 -
24,281
-
I 3,221 12,717 (1,725) 1,411 (1,226) 200,850
3,221 25,217 (1,725) 1,411 10,888 225,131
$ 3,221 $ 33,118 $ - $ 1,411 $ 124,769 $ 225,131
I 65
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2004 '
Special Revenue Funds
California
COPS Law Adult Senior ,
in Schools Enforcement Education Act Outreach
Grant Program Grant Grant
Assets: ,
Pooled cash and investments $ 11,618 $ 56,978 $ 1,791 $ 3,504
Receivables:
Accounts - - - -
Taxes - - - -
Interest - 97 - -
Deferred loans - - - -
Grants 25,360 - - 170 '
Prepaid costs 12,680 - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with '
fiscal agents - - - -
Total Assets $ 49,658 $ 57,075 $ 1,791 $ 3,674 '
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ 330 ,
Accrued liabilities • - - - -
Accrued employees benefits - - - -
Due to other funds 49,800 - - -
Deferred revenue - - - - '
Unearned revenue - - - -
Advances from other funds - - - -
Deposits payable - - - -
Due to other governments - - - -
Total Liabilities 49,800 - - 330
Fund Balances: '
Reserved:
Reserved for encumbrances - - - - ,
Reserved for prepaid costs 12,680 - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and
equipment replacement - - - - ,
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for employee leave payouts - - - - '
Designated for contract services - - - -
Designated for working capital - - - -
Undesignated (12,822) 57,075 1,791 3,344
Total Fund Balances (142) 57,075 1,791 3,344 ,
Total Liabilities and Fund Balances $ 49,658 $ 57,075 $ 1,791 $ 3,674 '
66
I
Schedule 1
IPage 8 of 14
Special Revenue Funds
Library Teen
I Services & Traffic Litter Connection Signal Youth
Technologies Congestion Reduction Program Coordination Services
Act Relief Grant Grant Grant Material Grant
I $ 19,164 $ 9,057 $ 25,652 $ 434 $ 37,199 $ 41
1 20 - 65 -
387,812 - -
I - - - -
I $ 19,164 $ 396,889 $ 25,652 $ 434 $ 37,264 $ 41
I $ - $ - $ 3,965 $ - $ 25,740 $ -
I _ - - - 41
387,812
-
I -
' - 387,812 3,965 - 25,740 41
I13,930 - -
-
-
I 19,164 9,077 7,757 434 11,524 -
19,164 9,077 21,687 434 11,524
$ 19,164 $ 396,889 $ 25,652 $ 434 $ 37,264 $ 41
' 67
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET 1
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2004 '
Special Revenue Funds
Teen
Connection Safe Routes COPS '
State Conservation to School Universal
Grant Bond Act Program Grant
Assets: '
Pooled cash and investments $ 844 $ 202 $ - $ -
Receivables:
Accounts - - 100,700 -
Taxes - - - - 1
Interest - - - -
Deferred loans - - - -
Grants - - - - '
Prepaid costs - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with '
fiscal agents - - - -
Total Assets $ 844 $ 202 $ 100,700 $ -
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ 20 $ - $ - '
Accrued liabilities - - - -
Accrued employees benefits - - - -
Due to other funds - - 150,668 15
Deferred revenues - - - -
Unearned revenue - - - -
Advances from other funds - - - -
Deposits payable - - - - '
Due to other governments - - - -
Total Liabilities - 20 150,668 15
Fund Balances: I
Reserved:
Reserved for encumbrances - - - - '
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and
equipment replacement - - - - ,
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for employee leave payouts - - - - '
Designated for contract services - - - -
Designated for working capital - - - -
Undesignated 844 182 (49,968) (15)
Total Fund Balances 844 182 (49,968) (15) 1
Total Liabilities and Fund Balances $ 844 $ 202 $ 100,700 $ -
1
68 1
I
Schedule 1
I
Page 10 of 14
ISpecial Revenue Funds
I Milliken MWD City Code
Senior Center Congestion Foothill Blvd Land Makeover Enforcement
Grant _ Mitigation Maintenance Transaction Program Grant Grant Program
' $ - $ - $ 471,849 $ 160,181 $ 55 $ -
-
I _ _ - _ 49,360
I - - - - - -
$ - $ - $ 471,849 $ 160,181 $ 55 $ 49,360
I $ - $ 25,740 $ 9,700 $ 166,384 $ 48,650
663
I74,260 710
- -
-
- 100,000 10,363 166,384 - 49,360
I . - - - -
I - -
- (100,000) 461,486 (6,203) 55 _
' (100,0001 461,486 (6,203) 55
$ - $ - $ 471,849 $ 160,181 $ 55 $ 49,360
I
I 69
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2004 ,
Special Revenue Funds
Youth Target Drink, Department '
Enrichment Literacy Drive, Lose of Homeland
Grant Grant Grant Security Grant
Assets: '
Pooled cash and investments $ 115,674 $ 4,172 $ 8,537 $ -
Receivables:
Accounts - - - -
Taxes - - - - '
Interest - 6 14 -
Deferred loans - - - -
Grants 30,285 - - 11,194 '
Prepaid costs - - - -
Due from other funds - - - -
Restricted assets:
Cash and investments with
-
,
fiscal agents - - -
Total Assets $ 145,959 $ 4,178 $ 8,551 $ 11,194
Liabilities and Fund Balances: I
Liabilities:
Accounts payable $ 7,114 $ 1,587 $ - $ 2,904 ,
Accrued liabilities 3,599 - - -
Accrued employees benefits - - - -
Due to other funds 132,584 - - 8,290
Deferred revenues - - - - '
Unearned revenue - - - -
Advances from other funds - - - -
Deposits payable - - - - '
Due to other governments - - - -
Total Liabilities 143,297 1,587 - 11,194
Fund Balances: I
Reserved:
Reserved for encumbrances - - - 3,556 '
Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
Reserved for vehicle and
equipment replacement - - - - ,
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for employee leave payouts - - - - ,
Designated for contract services - - - -
Designated for working capital - - - -
Undesignated 2,662 2,591 8,551 (3,556)
Total Fund Balances 2,662 2,591 8,551 - I
Total Liabilities and Fund Balances $ 145,959 $ 4,178 $ 8,551 $ 11,194
70
I
Schedule 1
I
Page 12 of 14
ISpecial
Revenue Funds Capital Projects Funds
Regional
I Assessment Assessment Assessment Choice Transit
Fire District CFD District District Capital
District 82-1 84-1 84-2 86-2 Improvement
I $ 8,921,829 $ 167,635 $ 837,920 $ 7,343 $ 11,701 $ 1,767,150
161,450 - - - - -
I .. 412,237 52 - - - -
18,369 284 1,420 11 17
-
I 590
44,006 - - - - -
I - - - - - -
$ 9,558,481 $ 167,971 $ 839,340 $ 7,354 $ 11,718 $ 1,767,150
$ 408,720 $
- $ $ $ - $ -
- -364,769
-
1,132,452 - - - - -
' 2,102,488
20,000 - - 3,864 - -
1,925,941 - - 3,864 - 2,102,488
1
I 238,081 - - - - 19,692
590 -
150,000 -
I 2,175,851 - - -
400,000
- -
- -
311,002 - - - - -
I 1,310,625
- - - -
-
447,525
-
2,598,866 - - - - -
167,971 839,340 3,490 11,718 (355,030)
' 7,632,540 167,971 839,340 3,490 11,718 (335,338)
1 $ 9,558,481 $ 167,971 $ 839,340 $ 7,354 $ 11,718 $ 1,767,150
71
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET I
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2004 '
Capital Projects Funds
CFD 2000-02
CFD 2000-01 Rancho CFD 2000-03 '
South Cucamonga Rancho CFD 2003-01
Etiwanda Corporate Park Summit Project Fund
Assets: '
Pooled cash and investments $ - $ - $ - $ 5,150
Receivables:
Accounts - - - -
Taxes - - - - '
Interest - - - -
Deferred loans - - - -
Grants - - - -
Prepaid costs - - - - ,
Due from other funds - - - -
Restricted assets:
Cash and investments with '
fiscal agents 305,802 503,192 - 7,437,333
Total Assets $ 305,802 $ 503,192 $ - $ 7,442,483
Liabilities and Fund Balances: ,
Liabilities:
Accounts payable $ - $ - $ - $ 498,224 '
Accrued liabilities - - - -
Accrued employees benefits - - - -
Due to other funds - 22,672 11,745 -
Deferred revenues - - - - '
Unearned revenue - - - -
Advances from other funds - - - 2,458,717
Deposits payable - - - - '
Due to other governments - - - -
Total Liabilities - 22,672 11,745 2,956,941
Fund Balances: I
Reserved:
Reserved for encumbrances - - - 3,217,053 III Reserved for prepaid costs - - - -
Reserved for radio system acquisition - - - -
' Reserved for vehicle and
equipment replacement - - - - '
Reserved for land acquisition - - - -
Reserved for capital projects - - - -
Unreserved:
Designated for employee leave payouts - - - - '
Designated for contract services - - - -
Designated for working capital - - - -
Undesignated 305,802 480,520 (11,745) 1,268,489
Total Fund Balances 305,802 480,520 (11,745) 4,485,542 '
Total Liabilities and Fund Balances $ 305,802 $ 503,192 $ - $ 7,442,483
72 I
I
Schedule 1
I
Page 14 of 14
Capital Projects Funds
I CFD 2004-01 CFD 2003-01 Total
Governmental
Library Prop. 12 Prop. 40 Rancho Cultural ernmental
Bond Act-2000 Park Bond Act Park Bond Act Etiwanda Center Funds
I $ 647,269 $ 296,738 $ 1,243,004 $ 49,563 $ - $ 88,346,825
- - - - - 775,989
1,502,266-
1,099 889 82 146,237
- - - - - 420,950
I 71,763 - 1,737,066
- - 41,353
- - - - - 610,896
I - - - - 5,720,444 14,224,083
' $ 720,131 $ 297,627 $ 1,243,004 $ 49,645 $ 5,720,444 $107,805,665
I $ - $ 245,987 $ 732,099 $ 30,589 $ - $ 5,111,581
599,102
- - - - - 1,132,452
I 482,671 - - - - 4,053,635
71,763 490,295
- - - - - 183,679
- - - - -
- 2,758,717
- -
- -
- -
23,864
420,950
554,434 245,987 732,099 30,589 - 14,774,275
I - - 9,002,017
41,353
- - - - - 150,000
- -
- 3,028,721
- 400,000
- - - - - 27,424,126
- -
- - _ _ 1,313,514
447,525
- - - 7,783,052
165,697 51,640 510,905 19,056 5,720,444 43,441,082
I165,697 51,640 510,905 19,056 5,720,444 93,031,390
$ 720,131 $ 297,627 $ 1,243,004 $ 49,645 $ 5,720,444 $107,805,665
I 73
I
CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS '
YEAR ENDED JUNE 30, 2004
Special Revenue Funds
I
Park ,
Gas Tax SB 325 Recreation Development
Revenues:
Taxes $ - $ - $ - $ - '
Licenses and permits - - - -
Intergovernmental 2,719,444 - - -
Charges for services - - 2,144,146 5,675 ,
Use of money and property 8,849 911 313 97,181
Fines and forfeitures - - - -
Developer fees - - - 3,956,704
Contributions - - - - ,
Miscellaneous - - 1,750 5,298
Total Revenues 2,728,293 911 2,146,209 4,064,858 '
Expenditures:
Current:
General government - - - - '
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works 2,216,171 - - - '
Community development - - - 511,210
Community services - - 1,850,338 -
Capital outlay 12,785 - - 1,188,322
Debt service: '
Principal retirement - - - -
Total Expenditures 2,228,956 - 1,850,338 1,699,532 ,
Excess (Deficiency) of Revenues
Over(Under) Expenditures 499,337 911 295,871 2,365,326 ,
Other Financing Sources (Uses):
Transfers in - - 4,956 -
Transfers out - - - - '
Sale of fixed assets - - - -
Total Other Financing Sources
I
(Uses) - - 4,956 -
Net Change in Fund Balances 499,337 911 300,827 2,365,326 I
Fund Balance:
Beginning of Fiscal Year 2,208,755 105,636 751,173 7,435,028
End of Fiscal Year $ 2,708,092 $ 106,547 $ 1,052,000 $ 9,800,354
I
74 I
I
I A Schedule 2
Page 2 of 14
I
ISpecial Revenue Funds
Landscape
I Lighting Maintenance Systems Drainage Pedestrian
Beautification Districts Districts Development Facilities Grants
I $ - $ 1,671,775 $ 7,103,574 $ - $ - $ -
- - - 233,913 - -
1 23,255 12,988 64,246 130,484 60,277 (144)
1,225,072 28,003 75,738 7,455,847 3,381,409 -
I22,728 572 -
' 1,248,327 1,712,766 7,266,286 7,820,816 3,441,686 (144)
I _ 1,287,684 - - - --
302,987 1,128,541 119,765
-6,077,690
-
' 496,252 - 37,530 3,100,317 3,570,345 =
799,239 1,287,684 6,115,220 4,228,858 3,690,110 -
449,088 425,082 1,151,066 3,591,958 (248,424) (144)
I - - - - -
I449,088 425,082 1,151,066 3,591,958 (248,424) (144)
3,157,161 2,581,723 9,855,517 16,931,800 5,728,055 8,058
I $ 3,606,249 $ 3,006,805 $ 11,006,583 $20,523,758 $ 5,479,631 $ 7,914
I 75
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS '
YEAR ENDED JUNE 30, 2004
Special Revenue Funds
I
Community San Sevaine/
Federal Development Assessment Etiwanda '
Aid Urban Block Grant Administration Drainage
Revenues:
Taxes $ - $ - $ - $ - '
Licenses and permits - - - -
Intergovernmental - 1,707,256 - -
Charges for services - - - -
Use of money and property 2,722 - 10,514 34,480 '
Fines and forfeitures - - - -
Developer fees - - - 789,874
Contributions - - - - ,
Miscellaneous - 30,000 686,937 -
Total Revenues 2,722 1,737,256 697,451 824,354 ,
Expenditures:
Current:
General government - - 579,065 - ,
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works 2,650 - - 11,170
Community development - 320,777 - - '
Community services - - - -
Capital outlay - 1,416,479 - 384,455
Debt service: '
Principal retirement - - - -
Total Expenditures 2,650 1,737,256 579,065 395,625 ,
Excess (Deficiency)of Revenues
Over(Under) Expenditures 72 - 118,386 428,729
Other Financing Sources (Uses):
Transfers in - - 603 -
Transfers out - - - - '
Sale of fixed assets - - - -
Total Other Financing Sources
I(Uses) - - 603 -
Net Change in Fund Balances 72 - 118,989 428,729
Fund Balance: '
Beginning of Fiscal Year 316,531 - 312,633 4,137,760
End of Fiscal Year $ 316,603 $ - $ 431,622 $ 4,566,489
I
76
I
Schedule 2
IPage 4 of 14
I
ISpecial Revenue Funds
Air South Lower Masi
I
Quality Etiwanda Etiwanda Commerce
SB 140 Improvement Drainage Drainage Center Measure I
I $ $ - $ $ - $ $
171,807 - 1,892,450
I (1,880) 272 131 10,775 (3,135) 42,497
- - 255,930 - -
I -
' (1,880) 172,079 131 266,705 (3,135) 1,934,947
I141,907 - -
I _ .r. _ _ 167,606
- 92 - 230,307 - 3,301,139
-
' - 141,999 - 230,307 - 3,468,745
(1,880) 30,080 131 36,398 (3,135) (1,533,798)
I - - - - - -
(1,880) 30,080 131 36,398 (3,135) (1,533,798)
I
38,056 105,555 14,897 1,188,712 515,404 6,748,984
I $ 36,176 $ 135,635 $ 15,028 $ 1,225,110 $ 512,269 $ 5,215,186
I 77
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, I
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS '
YEAR ENDED JUNE 30, 2004
Special Revenue Funds
I
California Families
Library Literacy for Literacy ,
Services Metrolink Campaign Grant
Revenues:
Taxes $ 2,031,197 $ - $ - $ - '
Licenses and permits - - - -
Intergovernmental 21,325 - 31,469 -
Charges for services 103,953
- -
Use of money and property 6,841 (180) (421) (507) I
Fines and forfeitures 153,241 - - -
Developer fees - - - -
Contributions 130,895 - 1,588 - '
Miscellaneous 99,417 - - -
Total Revenues 2,546,869 (180) 32,636 (507) ,
Expenditures:
Current:
General government - - - - '
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works - - - -
Community development - - - - '
Community services 1,607,083 - 47,026 15,632
Capital outlay - - - -
Debt service: '
Principal retirement 50,000 - - -
Total Expenditures 1,657,083 - 47,026 15,632 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures 889,786 (180) (14,390) (16,139)
Other Financing Sources (Uses): '
Transfers in 50,150 - 16,100 20,640
Transfers out (36,740) - - - '
Sale of fixed assets - - - -
Total Other Financing Sources
(Uses) 13,410 - 16,100 20,640 '
Net Change in Fund Balances 903,196 (180) 1,710 4,501
Fund Balance: '
Beginning of Fiscal Year 1,527,387 40,657 23,129 23,075
End of Fiscal Year $ 2,430,583 $ 40,477 $ 24,839 $ 27,576 '
78 I
I
I Schedule 2
Page 6 of 14
I
' Special Revenue Funds
2001 2000 2002
Major Urban Used Oil Local Law Local Law Local Law COPS
I
Resource Recycling Enforcement Enforcement Enforcement Program
Library Grant Grant Block Grant Block Grant Block Grant Grant-$ $ $ $ $ - $ -
42,004 - 66,619 219,363
I (61) (592) 12 255 4,535
I
(61) 41,412 - 12 66,874 223,898
- -
284,032
42,810 - -
68,196 -
I - - - -
' - 42,810 - - 68,196 284,032
I (61) (1,398) - 12 (1,322) (60,1341
- - - - 12,210 -
I -
I - - - - 12,210 -
I (61) (1,398) - 12 10,888 (60,134)
3,282 26,615 (1,725) 1,399 - 285,265
I $ 3,221 $ 25,217 $ (1,725) $ 1,411 $ 10,888 $ 225,131
I 79
I
CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS '
YEAR ENDED JUNE 30, 2004
Special Revenue Funds
I
California
COPS Law Adult Senior
in Schools Enforcement Education Act Outreach '
Grant Program Grant Grant
Revenues:
Taxes $ - $ - $ - $ - II Licenses and permits - - - -
Intergovernmental 134,640 - - 1,024
Charges for services - - - -
Use of money and property 25,218 467 (35) (66) '
Fines and forfeitures - - - -
Developer fees - - - -
Contributions - - - - ,
Miscellaneous - - - -
Total Revenues 159,858 467 (35) 958 '
Expenditures:
Current:
General government - - - - ,
Public safety 160,000 - - -
Public safety-fire protection - - - -
Engineering and public works - - - - '
Community development - - - -
Community services - - - 1,027
Capital outlay - - - -
Debt service: ,
Principal retirement - - - -
Total Expenditures 160,000 - - 1,027 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures (142) 467 (35) (69)
Other Financing Sources (Uses):
Transfers in - - - -
Transfers out - - - - '
Sale of fixed assets - - - -
Total Other Financing Sources
I(Uses) - - - -
Net Change in Fund Balances (142) 467 (35) (69)
Fund Balance: '
Beginning of Fiscal Year - 56,608 1,826 3,413
Fund Balances, End of Year $ (142) $ 57,075 $ 1,791 $ 3,344
I
80
I
I Schedule 2
Page 8 of 14
I
Special Revenue Funds
Library Teen
I Services & Traffic Litter Connection Signal Youth
Technologies Congestion Reduction Program Coordination Services
Act Relief Grant Grant Grant Material Grant
I $ $ $ $ $ $ -
38,655 - - -
I (368) 860 (510) 4 1,339 -
-
' (368) 860 38,145 4 1,339 -
-
1 -
- - 43,317 - - -
- 387,812 - - 100,000 -
' - 387,812 43,317 - 100,000 -
(368) (386,952) (5,172) 4 (98,661) -
I -
I - - - - -
(368) (386,952) (5,172) 4 (98,661) -
I
19,532 396,029 26,859 430 110,185 -
$ 19,164 $ 9,077 $ 21,687 $ 434 $ 11,524 $ -
I 81
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS '
YEAR ENDED JUNE 30, 2004
Special Revenue Funds I
Teen
Connection Safe Routes COPS
State Conservation to School Universal ,
Grant Bond Act Program Grant
Revenues:
Taxes $ - $ - $ - $ - '
Licenses and permits - - - -
Intergovernmental - - 100,700 -
Charges for services - - - -
Use of money and property (16) (4) - (15) '
Fines and forfeitures - - - -
Developer fees - - - -
Contributions - - - - ,
Miscellaneous - - - -
Total Revenues (16) (4) 100,700 (15) '
Expenditures:
Current:
General government - - - - '
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works - - - - '
Community development - - - -
Community services - 20 - -
Capital outlay - - 100,890 -
Debt service: ,
Principal retirement - - - -
Total Expenditures - 20 100,890 - '
Excess (Deficiency) of Revenues
Over(Under) Expenditures (16) (24) (190) (15)
Other Financing Sources (Uses):
Transfers in - - - -
Transfers out - - - - ,
Sale of fixed assets - - - -
Total Other Financing Sources
I(Uses) - - - -
Net Change in Fund Balances (16) (24) (190) (15)
Fund Balance: I
Beginning of Fiscal Year 860 206 (49,778) -
End of Fiscal Year $ 844 $ 182 $ (49,968) $ (15) '
82
I
' Schedule 2
Page 10 of 14
I
ISpecial Revenue Funds
Milliken MWD City Code
I Senior Center Congestion Foothill Blvd Land Makeover Enforcement
Grant Mitigation Maintenance Transaction Program Grant Grant Program
I $ $ $ - $ $ $
50,000 500,000 1,995,757 75,000 49,565
I - - (5,772) (1,960) 55
-
' 50,000 - 494,228 1,993,797 75,055 49,565
-
'I _ _ 32,742 _
-
3,350
75,000
- 100,000 - 2,000,000 - 46,215
I - -
' - 100,000 32,742 2,000,000 75,000 49,565
50,000 (100,000) 461,486 (6,203) 55 -
-
I - - - -
50,000 (100,000) 461,486 (6,203) 55 -
I
(50,000) - - - - -
t $ - $ (100,000) $ 461,486 $ (6,203) $ 55 $ -
I 83
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, ,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2004
Special Revenue Funds I
Youth Target Drink, Department
Enrichment Literacy Drive, Lose of Homeland
Grant Grant Grant Security Grant
Revenues:
Taxes $ - $ - $ - $ - ,
Licenses and permits - - -
Intergovernmental 383,291 5,000 8,578 11,193
Charges for services - - - -
Use of money and property (1,436) 27 (27) -
Fines and forfeitures - - - -
Developer fees - - - -
Contributions - - - - ,
Miscellaneous 1,155 - - -
Total Revenues 383,010 5,027 8,551 11,193 '
Expenditures:
Current:
General government - - - - ,
Public safety - - - 2,670
Public safety-fire protection - - - -
Engineering and public works - - - -
Community development - - - - '
Community services 217,076 2,436 - -
Capital outlay - - - 8,523
Debt service: '
Principal retirement - - - -
Total Expenditures 217,076 2,436 - 11,193 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures 165,934 2,591 8,551 -
Other Financing Sources (Uses): I
Transfers in 318 - - -
Transfers out - - - -
Sale of fixed assets - - - -
Total Other Financing Sources
(Uses) 318 - - -
Net Change in Fund Balances 166,252 2,591 8,551 -
Fund Balance: '
Beginning of Fiscal Year (163,590) - - -
End of Fiscal Year $ 2,662 $ 2,591 $ 8,551 $ -
I
84
I
Schedule 2
Page 12 of 14
I
I Special Revenue
Funds Capital Projects Funds
Regional
Assessment Assessment Assessment Choice Transit
I .
Fire District CFD District District Capital
District 82-1 84-1 84-2 86-2 Improvement
I $ 13,432,460 $
10,359 52 $ - $ - $ - $ -
- -
322,539 - - - - 1,791,843
875,270 - -
I
89,077
4,413 1,615 6,770
- 45 59 (21,622)
- - _
' 113,510 _
14,847,628 1,667 6,770 45 59 1,770,221
-
14,966,408 - - - - -
1 -
_ _ 80 150 -
2,195,909 - - - _ -
I - - - - - -
' 17,162,317 - - 80 150 -
I (2,314,689) 1,667 6,770 (35) (91) 1,770,221
1,322,393 - - - - -
I16,278 -
I1,338,671 - - - - -
I (976,018) 1,667 6,770 (35) (91) 1,770,221
8,608,558 166,304 832,570 3,525 11,809 (2,105,559)
I $ 7,632,540 $ 167,971 $ 839,340 $ 3,490 $ 11,718 $ (335,338)
I85
I
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS '
YEAR ENDED JUNE 30, 2004
Capital Projects Funds I
CFD 2000-02
CFD 2000-01 Rancho CFD 2000-03
South Cucamonga Rancho CFD 2003-01
Etiwanda Corporate Park Summit Project Fund II
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - .. -
Intergovernmental - - - -
Charges for services - - - -
Use of money and property 1,852 3,058 - 36,150 '
Fines and forfeitures - - - -
Developer fees - - - -
Contributions - - - 8,565,276 '
Miscellaneous - - - -
Total Revenues 1,852 3,058 - 8,601,426
Expenditures:
Current:
General government - - - 1,105,196 '
Public safety - - - -
Public safety-fire protection - - - -
Engineering and public works - - - -
Community development - - - - ,
Community services - - - -
Capital outlay - - - 3,016,954
Debt service: ,
Principal retirement - - - -
Total Expenditures - - - 4,122,150 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures 1,852 3,058 - 4,479,276
Other Financing Sources (Uses): 1
Transfers in - - - -
Transfers out - - - - '
Sale of fixed assets - - - -
Total Other Financing Sources ,
(Uses) - - - -
Net Change in Fund Balances 1,852 3,058 - 4,479,276
Fund Balance: I
Beginning of Fiscal Year 303,950 477,462 (11,745) 6,266
End of Fiscal Year $ 305,802 $ 480,520 $ (11,745) $ 4,485,542 ,
86
I
Schedule 2
'
Page 14 of 14
I
Capital Projects Funds
CFD 2004-01 CFD 2003-01 Total
I Public Library Prop. 12 Prop.40 Rancho Cultural Governmental
Bond Act-2000 Park Bond Act Park Bond Act Etiwanda Center Funds
$ - $ - $ - $ - $ - $ 24,239,058
10,359
645,864 1,203,762 4,667,500 - - 19,090,561
3, 57,763
6
2,504 10,995 (15,208) (355) 20,444 657,763
157,654
50,000 - 17,218,577
- - - 5,700,000 14,397,759
-
961,367
648,368 1,214,757 4,652,292 49,645 5,720,444 79,862,142
_ - - _ - 3,113,852
446,702
- -
14,966,408
I _ - _ 30,589 - 4,058,611
6,984,677
-
3,783,955
1,163,117 4,141,387 - - 27,067,026
I
- - - - - 50,000
' - 1,163,117 4,141,387 30,589 - 60,471,231
I648,368 51,640 510,905 19,056 5,720,444 19,390,911
- - - - - 1,427,370
' _ - - _ - (36,740)
16,278
' - - - - - 1,406,908
648,368 51,640 510,905 19,056 5,720,444 20,797,819
I
(482,671) - - - - 72,233,571
I $ 165,697 $ 51,640 $ 510,905 $ 19,056 $ 5,720,444 $ 93,031,390
I 87
1
CITY OF RANCHO CUCAMONGA Schedule 3A
BUDGETARY COMPARISON SCHEDULE 1
GAS TAX
YEAR ENDED JUNE 30,2004 1
Variance with
Final Budget 1
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,208,755 $ 2,208,755 $ 2,208,755 $ -
Resources (Inflows):
Intergovernmental 2,263,000 2,263,000 2,719,444 456,444
Use of money and property 13,970 35,440 8,849 (26,591)
Amounts Available for Appropriation 4,485,725 4,507,195 4,937,048 429,853
Charges to Appropriation (Outflow):
Engineering and public works 3,073,140 2,899,790 2,216,171 683,619
Capital outlay 7,000 17,550 12,785 4,765
Total Charges to Appropriations 3,080,140 2,917,340 2,228,956 688,384
Budgetary Fund Balance,June 30 $ 1,405,585 $ 1,589,855 $ 2,708,092 $ 1,118,237
1
1
1
1
1
1
1
1
1
1
88 1
' CITY OF RANCHO CUCAMONGA Schedule 3B
BUDGETARY COMPARISON SCHEDULE
' SB 325
YEAR ENDED JUNE 30, 2004
Variance with
' Budget Amounts Actual Final Budget Positive
Original . Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 105,636 $ 105,636 $ 105,636 $ -
Resources (Inflows):
Use of money and property 2,180 2,180 911 (1,269)
' Amounts Available for Appropriation 107,816 107,816 106,547 (1,269)
Charges to Appropriation (Outflow):
Engineering and public works - 1,020 - 1,020
Total Charges to Appropriations 1,020 1,020
Budgetary Fund Balance,June 30 $ 107,816 $ 106,796 $ 106,547 $ (249)
1
1
r
I
I
I
I
I
I
' 89
I
CITY OF RANCHO CUCAMONGA Schedule 3C
BUDGETARY COMPARISON SCHEDULES '
RECREATION
YEAR ENDED JUNE 30, 2004
I
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 751,173 $ 751,173 $ 751,173 $ - '
Resources (Inflows):
Charges for services 1,915,750 1,956,120 2,144,146 188,026
Use of money and property 20,920 19,200 313 (18,887) ,
Other - - 1,750 1,750
Transfers from other funds 97,190 4,960 4,956 (4)
Amounts Available for Appropriation 2,785,033 2,731,453 2,902,338 170,885 '
Charges to Appropriation (Outflow):
Community services 2,033,860 1,996,350 1,850,338 146,012
Total Charges to Appropriations 2,033,860 1,996,350 1,850,338 146,012 '
Budgetary Fund Balance, June 30 $ 751,173 $ 735,103 $ 1,052,000 $ 316,897
I
I
I
I
I
I
I
I
I
I
90
I
ICITY OF RANCHO CUCAMONGA Schedule 3D
BUDGETARY COMPARISON SCHEDULE
I PARK DEVELOPMENT
YEAR ENDED JUNE 30, 2004
Variance with
I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I
Budgetary Fund Balance, July 1 $ 7,435,028 $ 7,435,028 7,435,028 $
Resources (Inflows):
Charges for services - - 5,675 5,675
I
Use of money and property 145,480 145,480 97,181 (48,299)
Developer fees 766,820 2,175,500 3,956,704 1,781,204
Miscellaneous - - 5,298 5,298
IAmounts Available for Appropriation 8,347,328 9,756,008 11,499,886 1,743,878
Charges to Appropriation (Outflow):
ICommunity development 233,710 783,990 511,210 272,780
Capital outlay 6,605,800 4,465,270 1,188,322 3,276,948
Total Charges to Appropriations 6,839,510 5,249,260 1,699,532 3,549,728
IBudgetary Fund Balance, June 30 $ 1,507,818 $ 4,506,748 $ 9,800,354 $ 5,293,606
I
I
I
I
I
I
I
I
I
I 91
I
CITY OF RANCHO CUCAMONGA Schedule 3E
BUDGETARY COMPARISON SCHEDULE I
BEAUTIFICATION
YEAR ENDED JUNE 30, 2004 ,
Variance with
Final Budget ,
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 3,157,161 $ 3,157,161 $ 3,157,161 $ - '
Resources (Inflows):
Intergovernmental 3,522,810 - - -
Use of money and property 66,110 66,110 23,255 (42,855) ,
Developer fees 377,000 550,000 1,225,072 675,072
Amounts Available for Appropriation 7,123,081 3,773,271 4,405,488 632,217
Charges to Appropriation (Outflow): '
Engineering and public works 557,250 729,380 302,987 426,393
Capital outlay 5,043,700 1,678,000 496,252 1,181,748
Total Charges to Appropriations 5,600,950 2,407,380 799,239 1,608,141
I
Budgetary Fund Balance, June 30 $ 1,522,131 $ 1,365,891 $ 3,606,249 $ 2,240,358
I
I
I
I
I
I
I
I
I
I
92 I
I
ICITY OF RANCHO CUCAMONGA Schedule 3F
BUDGETARY COMPARISON SCHEDULE
LIGHTING DISTRICTS
IYEAR ENDED JUNE 30,2004
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 2,581,723 $ 2,581,723 $ 2,581,723 $
Resources (Inflows):
Taxes 1,700,740 1,649,200 1,671,775 22,575
I Use of money and property 95,760 49,500 12,988 (36,512)
Developer fees 15,940 17,550 28,003 10,453
Amounts Available for Appropriation 4,394,163 4,297,973 4,294,489 (3,484)
ICharges to Appropriation (Outflow):
General government 1,524,920 1,566,620 1,287,684 278,936
ITotal Charges to Appropriations 1,524,920 1,566,620 1,287,684 278,936
Budgetary Fund Balance,June 30 $ 2,869,243 $ 2,731,353 $ 3,006,805 $ 275,452
I
I
I
I
I
I
I
I
I
I
I 93
I
CITY OF RANCHO CUCAMONGA Schedule 3G
BUDGETARY COMPARISON SCHEDULE '
LANDSCAPE MAINTENANCE DISTRICTS
YEAR ENDED JUNE 30,2004 ,
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 9,855,517 $ 9,855,517 $ 9,855,517 $ - '
Resources (Inflows):
Taxes 6,904,650 6,888,510 7,103,574 215,064
Use of money and property 359,440 229,890 64,246 (165,644) 1
Other 650 34,500 22,728 (11,772)
Developer fees - - 75,738 75,738
Amounts Available for Appropriation 17,120,257 17,008,417 17,121,803 113,386 ,
Charges to Appropriation (Outflow):
Community development 7,790,110 7,877,775 6,077,690 1,800,085
Capital outlay 8,590 37,690 37,530 160 ,
Total Charges to Appropriations 7,798,700 7,915,465 6,115,220 1,800,245
Budgetary Fund Balance, June 30 $ 9,321,557 $ 9,092,952 $ 11,006,583 $ 1,913,631 1
1
1
1
1
I
I
I
I
I
94 I
I
ICITY OF RANCHO CUCAMONGA Schedule 3H
BUDGETARY COMPARISON SCHEDULE
SYSTEMS DEVELOPMENT
IYEAR ENDED JUNE 30, 2004
Variance Final Budget with
I
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 16,931,800 $ 16,931,800 $ 16,931,800 $ -
Resources (Inflows):
Intergovernmental - - 233,913 233,913
I Use of money and property 288,000 288,000 130,484 (157,516)
Other 572 572
Developer fees 2,060,300 4,457,000 7,455,847 2,998,847
IAmounts Available for Appropriation 19,280,100 21,676,800 24,752,616 3,075,816
Charges to Appropriation (Outflow):
Engineering and public works 1,392,210 1,314,530 1,128,541 185,989
ICapital outlay 11,088,250 6,074,900 3,100,317 2,974,583
Total Charges to Appropriations 12,480,460 7,389,430 4,228,858 3,160,572
IBudgetary Fund Balance, June 30 $ 6,799,640 $ 14,287,370 $ 20,523,758 $ 6,236,388
I
I
I
I
I
I
I
I
I
I 95
I
CITY OF RANCHO CUCAMONGA Schedule 31
BUDGETARY COMPARISON SCHEDULE
DRAINAGE FACILITIES
YEAR ENDED JUNE 30, 2004
I
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 5,728,055 $ 5,728,055 $ 5,728,055 $ - II Resources (Inflows):
Use of money and property 132,130 132,130 60,277 (71,853)
Developer fees 694,450 1,833,360 3,381,409 1,548,049 I
Amounts Available for Appropriation 6,554,635 7,693,545 9,169,741 1,476,196
Charges to Appropriation (Outflow):
Engineering and public works 104,160 124,560 119,765 4,795 '
Capital outlay 3,889,620 4,139,340 3,570,345 568,995
Total Charges to Appropriations 3,993,780 4,263,900 3,690,110 573,790
Budgetary Fund Balance,June 30 $ 2,560,855 $ 3,429,645 $ 5,479,631 $ 2,049,986 1
I
I
I
I
I
I
I
1
I
I
96 1
I
ICITY OF RANCHO CUCAMONGA Schedule 3J
BUDGET COMPARISON SCHEDULE
PEDESTRIAN GRANTS
IYEAR ENDED JUNE 30,2004
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 8,058 $ 8,058 $ 8,058 $ -
Resources(Inflows):
Intergovernmental 16,000 16,000 - (16,000)
I Use of money and property - - (144) (144)
Amounts Available for Appropriation 24,058 24,058 7,914 (16,144)
Charges to Appropriation (Outflow):
' Community development 16,000 12,000 12,000
Total Charges to Appropriations 16,000 12,000 - 12,000
IBudgetary Fund Balance, June 30 $ 8,058 $ 12,058 $ 7,914 $ (4,144)
1
I
I
I
I
I
I
I
I
I
I 97
U
CITY OF RANCHO CUCAMONGA Schedule 3K
BUDGETARY COMPARISON SCHEDULE
FEDERAL AID URBAN
YEAR ENDED JUNE 30, 2004
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 316,531 $ 316,531 $ 316,531 $ -
Resources (Inflows):
Use of money and property - - 2,722 2,722
Amounts Available for Appropriation 316,531 316,531 319,253 2,722
Charges to Appropriation (Outflow):
Engineering and public works 2,650 2,650 2,650 -
Total Charges to Appropriations 2,650 2,650 2,650
Budgetary Fund Balance,June 30 $ 313,881 $ 313,881 $ 316,603 $ 2,722
1
I
1
t
98 '
I
ICITY OF RANCHO CUCAMONGA Schedule 3L
BUDGETARY COMPARISON SCHEDULE
COMMUNITY DEVELOPMENT BLOCK GRANT
IYEAR ENDED JUNE 30, 2004
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 2,017,770 2,061,080 1,707,256 (353,824)
I Other - - 30,000 30,000
Amounts Available for Appropriation 2,017,770 2,061,080 1,737,256 (323,824)
Charges to Appropriation (Outflow):
ICommunity development 378,200 - 320,777 (320,777)
Capital outlay 1,639,570 2,061,080 1,416,479 644,601
Total Charges to Appropriations 2,017,770 2,061,080 1,737,256 323,824
IBudgetary Fund Balance, June 30 $ $ • $ - $ -
I
I
I
I
I
I
I
I
I
I
I 99
I
CITY OF RANCHO CUCAMONGA Schedule 3M '
BUDGETARY COMPARISON SCHEDULE
ASSESSMENT ADMINISTRATION
YEAR ENDED JUNE 30, 2004 '
Variance with
Final Budget
Budget Amounts Actual Positive '
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 312,633 $ 312,633 $ 312,633 $ - '
Resources (Inflows):
Use of money and property 9,330 3,500 10,514 7,014
Other 664,630 682,050 686,937 4,887 '
Transfers from other funds - 610 603 (7)
Amounts Available for Appropriation 986,593 998,793 1,010,687 11,894
Charges to Appropriation (Outflow): '
General government 630,500 647,947 579,065 68,882
Capital outlay - 2,700 - 2,700
Total Charges to Appropriations 630,500 650,647 579,065 71,582 '
Budgetary Fund Balance, June 30 $ 356,093 $ 348,146 $ 431,622 $ 83,476
I
I
I
I
I
I
I
I
I
I
100 I
I
I CITY OF RANCHO CUCAMONGA Schedule 3N
BUDGETARY COMPARISON SCHEDULE
SAN SEVAINE/ETIWANDA DRAINAGE
IYEAR ENDED JUNE 30, 2004
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 4,137,760 $ 4,137,760 $ 4,137,760 $ -
Resources (Inflows):
Use of money and property 64,990 64,990 34,480 (30,510)
ii Developer fees 85,710 521,860 789,874 268,014
I Amounts Available for Appropriation 4,288,460 4,724,610 4,962,114 237,504
Charges to Appropriation (Outflow):
I Engineering and public works 11,170 11,170 11,170 -
Capital outlay 500,000 384,455 115,545
Total Charges to Appropriations 11,170 511,170 395,625 115,545
IBudgetary Fund Balance,June 30 $ 4,277,290 $ 4,213,440 $ 4,566,489 $ 353,049
I
I
I
I
I
I
I
I
I
I
I 101
1
CITY OF RANCHO CUCAMONGA Schedule 30
BUDGETARY COMPARISON SCHEDULE
AIR QUALITY IMPROVEMENT
YEAR ENDED JUNE 30, 2004 1
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 105,555 $ 105,555 $ 105,555 $ -
Resources (Inflows):
Intergovernmental 153,570 153,570 171,807 18,237
Use of money and property 800 800 272 (528)
Amounts Available for Appropriation 259,925 259,925 277,634 17,709
Charges to Appropriation (Outflow):
General government 189,240 225,050 141,907 83,143
Capital outlay - - 92 (92)
Total Charges to Appropriations 189,240 225,050 141,999 83,051
Budgetary Fund Balance, June 30 $ 70,685 $ 34,875 $ 135,635 $ 100,760 II
1
1
1
1
1
1
1
i
1
1
102 1
I
CITY OF RANCHO CUCAMONGA Schedule 3P
BUDGETARY COMPARISON SCHEDULE
SOUTH ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2004
Variance with
1 Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 14,897 $ 14,897 $ 14,897 $ -
Resources (Inflows):
Use of money and property 280 280 131 (149)
Amounts Available for Appropriation 15,177 15,177 15,028 (149)
Budgetary Fund Balance,June 30 $ 15,177 $ 15,177 $ 15,028 $ (149)
1
1
1
1
1
i
1
1
1
1 103
1
CITY OF RANCHO CUCAMONGA Schedule 3Q
BUDGETARY COMPARSON SCHEDULE
LOWER ETIWANDA DRAINAGE
YEAR ENDED JUNE 30,2004 1
• Variance with
Final Budget 1
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,188,712 $ 1,188,712 $ 1,188,712 $ -
Resources (Inflows):
Use of money and property 19,910 19,910 10,775 (9,135)
Developer fees 168,830 133,360 255,930 122,570 1
Amounts Available for Appropriation 1,377,452 1,341,982 1,455,417 113,435
Charges to Appropriation (Outflow):
Engineering and public works - - - -
Capital outlay 84,420 230,310 230,307 3
Total Charges to Appropriations 84,420 230,310 230,307 3
Budgetary Fund Balance, June 30 $ 1,293,032 $ 1,111,672 $ 1,225,110 $ 113,438_
1
.1
I
I
I
I
I
I
I
I
104 I
1
1 CITY OF RANCHO CUCAMONGA Schedule 3R
BUDGETARY COMPARISON SCHEDULE
MASI COMMERCE CENTER
1 YEAR ENDED JUNE 30,2004
Variance with
1 Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
1 Budgetary Fund Balance, July 1 $ 515,404 $ 515,404 $ 515,404 $ -
Resources (Inflows):
Taxes 242,820 - - -
1 Use of money and property 8,500 - (3,135) (3,135)
Amounts Available for Appropriation 766,724 515,404 512,269 (3,135)
Charges to Appropriation (Outflow):
I
General government 247,180
-
Total Charges to Appropriations 247,180 - - -
IBudgetary Fund Balance, June 30 $ 519,544 $ 515,404 $ 512,269 $ (3,135)
1
i
t
1
1
1
1
1
1
1
1 105
1
CITY OF RANCHO CUCAMONGA Schedule 3S
BUDGETARY COMPARISON SCHEDULE
MEASURE I
YEAR ENDED JUNE 30, 2004 1
Variance with
Final Budget I
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 6,748,984 $ 6,748,984 $ 6,748,984 $ -
Resources (Inflows):
Intergovernmental 1,236,170 1,236,170 1,892,450 656,280
Use of money and property 113,370 113,370 42,497 (70,873) I
Amounts Available for Appropriation 8,098,524 8,098,524 8,683,931 585,407
Charges to Appropriation (Outflow): ,
Engineering and public works 255,410 501,870 167,606 334,264
Capital outlay 2,963,000 6,458,590 3,301,139 3,157,451
Total Charges to Appropriations 3,218,410 6,960,460 3,468,745 3,491,715
Budgetary fund balance,June 30 $ 4,880,114 $ 1,138,064 $ 5,215,186 $ 4,077,122
1
1
1
1
1
1
106 1
I
ICITY OF RANCHO CUCAMONGA Schedule 3T
BUDGETARY COMPARISON SCHEDULE
LIBRARY SERVICES
1 YEAR ENDED JUNE 30, 2004
Variance with
IBudget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 1,527,387 $ 1,527,387 $ 1,527,387 $ -
Resources (Inflows):
Taxes 1,412,060 1,994,780 2,031,197 36,417
1 Intergovernmental - - 21,325 21,325
Charges for services 102,500 108,700 103,953 (4,747)
Use of money and property 15,000 18,000 6,841 (11,159)
I Fines and forfeitures 118,000 120,000 153,241 33,241
Contributions 80,000 112,000 130,895 18,895
Other - 65,000 99,417 34,417
Transfers from other funds 88,620 50,150 50,150
I -
Amounts Available for Appropriation 3,343,567 3,996,017 4,124,406 128,389
Charges to Appropriation (Outflow):
I Community services 1,643,300 1,791,380 1,607,083 184,297
Debt service:
Principal 50,000 50,000 50,000 -
I Transfers to other funds 48,890 36,740 36,740 -
Total Charges to Appropriations 1,742,190 1,878,120 1,693,823 184,297
Budgetary Fund Balance, June 30 $ 1,601,377 $ 2,117,897 $ 2,430,583 $ 312,686
I
I
I
I
I
I
I
I 107
I
CITY OF RANCHO CUCAMONGA Schedule 3U
BUDGETARY COMPARISON SCHEDULE
METROLINK
YEAR ENDED JUNE 30, 2004 1
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 40,657 $ 40,657 $ 40,657 $ -
Resources (Inflows):
Use of money and property 930 930 (180) (1,110)
Amounts Available for Appropriation 41,587 41,587 40,477 (1,1101 1
Budgetary Fund Balance, June 30 $ 41,587 $ 41,587 $ 40,477 $ (1,110)
1
1
1
I
I
I
1
I
108
' CITY OF RANCHO CUCAMONGA Schedule 3V
BUDGETARY COMPARISON SCHEDULE
CALIFORNIA LITERACY CAMPAIGN
1 YEAR ENDED JUNE 30, 2004
Variance with
' Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1. $ 23,129 $ 23,129 $ 23,129 $ -
Resources (Inflows):
Intergovernmental 5,000 31,470 31,469 (1)
I Use of money and property - - (421) (421)
Contribution 10,000 1,580 1,588 8
Transfers from other funds 35,020 16,100 16,100 -
IAmounts Available for Appropriation 73,149 72,279 71,865 (414)
Charges to Appropriation (Outflow):
Community services 44,980 47,810 47,026 784
Total Charges to Appropriations 44,980 47,810 47,026 784
Budgetary Fund Balance, June 30 $ 28,169 $ 24,469 $ 24,839 $ 370
1
I
1
1
I
1
109
I
CITY OF RANCHO CUCAMONGA Schedule 3W ,
BUDGETARY COMPARISON SCHEDULE
FAMILIES FOR LITERACY GRANT
YEAR ENDED JUNE 30,2004 1
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 23,075 $ 23,075 $ 23,075 $ -
Resources(Inflows):
Intergovernmental 13,000 - -
Use of money and property - - (507) (507) '
Transfers from other funds 13,870 20,640 20,640 -
Amounts Available for Appropriation 49,945 43,715 43,208 (507)
Charges to Appropriation (Outflow): ,
Community services 25,720 20,640 15,632 5,008
Total Charges to Appropriations 25,720 20,640 15,632 5,008
Budgetary Fund Balance, June 30 $ 24,225 $ 23,075 $ 27,576 $ 4,501
•
ll
1
I
I
I
I
I
I
I
I
110
1 CITY OF RANCHO CUCAMONGA Schedule 3X
BUDGETARY COMPARISON SCHEDULE
USED OIL RECYCLING GRANT
' YEAR ENDED JUNE 30,2004
Variance with
1 Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 26,615 $ 26,615 $ 26,615 $ -
Resources (Inflows):
Intergovernmental 42,000 42,000 42,004 4
I Use of money and property - - (592) (592)
Amounts Available for Appropriation 68,615 68,615 68,027 (588)
Charges to Appropriation (Outflow):
IEngineering and public works 42,000 69,620 42,810 26,810
Total Charges to Appropriations 42,000 69,620 42,810 26,810
Budgetary Fund Balance, June 30 $ 26,615 $ (1,005) $ 25,217 $ 26,222
1
1
' 111
CITY OF RANCHO CUCAMONGA Schedule 3Y
BUDGETARY COMPARISON SCHEDULE
2000 LOCAL LAW ENFORCEMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2004 '
Variance with
Final Budget I
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,399 $ 1,399 $ 1,399 $ -
Resources (Inflows):
Use of money and property 2,320 - 12 12
Amounts Available for Appropriation 3,719 1,399 1,411 12
Budgetary Fund Balance,June 30 $ 3,719 $ 1,399 $ 1,411 $ 12
1
1
1
I
I
I
I
I
112
I
CITY OF RANCHO CUCAMONGA Schedule 3Z
I
BUDGETARY COMPARISON SCHEDULE
2002 LOCAL LAW ENFORCEMENT BLOCK GRANT
I
YEAR ENDED JUNE 30,2004
Variance with
I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental - 45,690 66,619 20,929
I Use of money and property - - 255 255
Transfers from other funds 12,210 12,210
-
Amounts Available for Appropriation - 57,900 79,084 21,184
ICharges to Appropriation (Outflow):
Engineering and public works - 74,250 68,196 6,054
ITotal Charges to Appropriations - 74,250 68,196 6,054
Budgetary Fund Balance,June 30 $ - $ (16,350) $ 10,888 $ 27,238
I
I
I
I
I
I
I
I
1
1 113
1
CITY OF RANCHO CUCAMONGA Schedule 3AA
BUDGETARY COMPARISON SCHEDULE
COPS PROGRAM GRANT
YEAR ENDED JUNE 30, 2004 1
Variance with
Final Budget 1
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 285,265 $ 285,265 $ 285,265 $ -
Resources(Inflows):
Intergovernmental 100,000 219,360 219,363 3
Use of money and property 20,900 8,360 4,535 (3,825)
Amounts Available for Appropriation 406,165 512,985 509,163 (3,822)
Charges to Appropriation (Outflow):
Public safety - 283,490 284,032 (542) ,
Total Charges to Appropriations - 283,490 284,032 (542)
Budgetary Fund Balance, June 30 $ 406,165 $ 229,495 $ 225,131 $ (4,364) 1
1
1
1
1
1
1
1
1
i
1
114 1
I
ICITY OF RANCHO CUCAMONGA Schedule 3AB
BUDGETARY COMPARISON SCHEDULE
COPS IN SCHOOLS GRANT
IYEAR ENDED JUNE 30, 2004
Variance with
I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 160,000 160,000 134,640 (25,360)
I Use of money and property - - 25,218 25,218
Amounts Available for Appropriation 160,000 160,000 159,858 (142)
Charges to Appropriation (Outflow):
IPublic safety 160,000 160,000 160,000
Total Charges to Appropriations 160,000 160,000 160,000 -
IIBudgetary Fund Balance, June 30 $ - $ - $ (142) $ (142)
I
I
I
I
I
I
I
I
1
I
I 115
CITY OF RANCHO CUCAMONGA Schedule 3AC
BUDGETARY COMPARISON SCHEDULE
SENIOR OUTREACH GRANT
YEAR ENDED JUNE 30, 2004 '
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 3,413 $ 3,413 $ 3,413 $ -
Resources (Inflows):
Intergovernmental 1,000 1,000 1,024 24
Use of money and property - - (66) (66)
Amounts Available for Appropriation 4,413 4,413 4,371 (42)
Charges to Appropriation (Outflow): '
Community services 990 990 1,027 (37)
Total Charges to Appropriations 990 990 1,027 (37)
Budgetary Fund Balance, June 30 $ 3,423 $ 3,423 $ 3,344 $ (79) '
1
I
I
116 ,
' CITY OF RANCHO CUCAMONGA Schedule 3AD
BUDGETARY COMPARISON SCHEDULE
TRAFFIC CONGESTION RELIEF
' YEAR ENDED JUNE 30, 2004
Variance with
' Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 396,029 $ 396,029 $ 396,029 $ -
Resources(Inflows):
Use of money and property 5,740 _ 5,740 860 (4,880)
Amounts Available for Appropriation 401,769 401,769 396,889 (4,880)
Charges to Appropriation (Outflow):
Engineering and public works
' - - - -
Capital outlay 211,290 404,240 387,812 16,428
Total Charges to Appropriations 211,290 404,240 387,812 16,428
Budgetary Fund Balance,June 30 $ 190,479 $ (2,471) $ 9,077 $ 11,548
1
1
1
1
117
CITY OF RANCHO CUCAMONGA Schedule 3AE
BUDGETARY COMPARISON SCHEDULE
LITTER REDUCTION GRANT
YEAR ENDED JUNE 30, 2004
Variance with
Final Budget I
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 26,859 $ 26,859 $ 26,859 $ -
Resources (Inflows):
Intergovernmental 36,120 36,120 38,655 2,535
Use of money and property - - (510) (510) ,
Amounts Available for Appropriation 62,979 62,979 _ 65,004 2,025
Charges to Appropriation (Outflow): '
Community services 38,660 49,450 43,317 6,133
Capital Outlay - 16,300 - 16,300
Total Charges to Appropriations 38,660 65,750 43,317 22,433
Budgetary Fund Balance, June 30 $ 24,319 $ (2,771) $ 21,687 $ 24,458
1
1
118 ,
CITY OF RANCHO CUCAMONGA Schedule 3AF
BUDGETARY COMPARISON SCHEDULE
' SIGNAL COORDINATION GRANT
YEAR ENDED JUNE 30,2004
Variance with
' Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 110,185 $ 110,185 $ 110,185 $ -
Resources (Inflows):
Use of money and property - - 1,339 1,339
' Amounts Available for Appropriation 110,185 110,185 111,524 1,339
Charges to Appropriation (Outflow):
Capital outlay 100,000 100,000 100,000 -
Total Charges to Appropriations 100,000 100,000 100,000
Budgetary Fund Balance,June 30 $ 10,185 $ 10,185 $ 11,524 $ 1,339
1
1
119
1
CITY OF RANCHO CUCAMONGA Schedule 3AG
BUDGETARY COMPARISON SCHEDULE
SAFE ROUTES TO SCHOOL PROGRAM
YEAR ENDED JUNE 30, 2004 ,
Variance with
Final Budget ,
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (49,778) $ (49,778) $ (49,778) $ -
Resources (Inflows):
Intergovernmental 199,990 199,990 100,700 (99,290)
Amounts Available for Appropriation 150,212 150,212 50,922 (99,290) ,
Charges to Appropriation (Outflow): -
Capital outlay - 100,890 100,890 -
Total Charges to Appropriations - 100,890 100,890
Budgetary Fund Balance, June 30 $ 150,212 $ 49,322 $ (49,968) $ (99,290)
I
1
120 '
CITY OF RANCHO CUCAMONGA Schedule 3AH
BUDGETARY COMPARISON SCHEDULE
COPS UNIVERSAL GRANT
1
YEAR ENDED JUNE 30, 2004
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 125,000 - - -
Invest income - _ (15) (15)
Amounts Available for Appropriation 125,000 (15) (15)
Budgetary Fund Balance,June 30 $ 125,000 $ - $ (15) $ (15)
121
1
CITY OF RANCHO CUCAMONGA Schedule 3AI
BUDGETARY COMPARISON SCHEDULE
SENIOR CENTER GRANT
YEAR ENDED JUNE 30, 2004
1
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary fund balance, July 1 $ (50,000) $ (50,000) $ (50,000) $ -
Resources (Inflows):
Intergovernmental 50,000 854,740 _ 50,000 (804,740)
Amounts Available for Appropriation - 804,740 - (804,740) '
Charges to Appropriation (Outflow): -
Capital outlay 50,000 854,740 - 854,740 ,
Total Charges to Appropriations 50,000 854,740 - 854,740
Budgetary fund balance,June 30 $ (50,000) $ (50,000) $ - $ 50,000
1
i
I
I
I
1
1
122 '
' CITY OF RANCHO CUCAMONGA Schedule 3AJ
BUDGETARY COMPARISON SCHEDULE
CONGESTION MITIGATION
YEAR ENDED JUNE 30,2004
Variance with
' Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ - $ - $ - $ -
Charges to Appropriation (Outflow):
Engineering and public works 100,000 100,000 100,000
Total Charges to Appropriations 100,000 100,000 100,000 -
Budgetary Fund Balance,June 30 $ (100,000) $ (100,000) $ (100,000) $
123
CITY OF RANCHO CUCAMONGA Schedule 3AK
BUDGETARY COMPARISON SCHEDULE
FOOTHILL BLVD MAINTENANCE
YEAR ENDED JUNE 30, 2004 I
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ - '
Resources (Inflows):
Intergovernmental - 500,000 500,000 -
Invest income - - (5,772) (5,772)
Amounts Available for Appropriation 500,000 494,228 (5,772)
Charges to Appropriation (Outflow): '
Engineering and public works 51,880 52,210 32,742 19,468
Total Charges to Appropriations 51,880 52,210 32,742 19,468
Budgetary Fund Balance, June 30 $ (51,880) $ 447,790 $ 461,486 $ 13,696 ,
1
1
I
124
1
1 CITY OF RANCHO CUCAMONGA Schedule 3AL
BUDGETARY COMPARISON SCHEDULE
MILLIKEN LAND TRANSACTION
1 YEAR ENDED JUNE 30, 2004
Variance with
1 Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
1 Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 2,000,000 2,000,000 1,995,757 (4,243)
I Invest income - - (1,960) (1,960)
Amounts Available for Appropriation 2,000,000 2,000,000 1,993,797 (6,203)
Charges to Appropriation (Outflow):
I
Engineering and public works 2,000,000 2,000,000 2,000,000
-
Community development
1 Total Charges to Appropriations 2,000,000 2,000,000 2,000,000 -
Budgetary Fund Balance,June 30 $ - $ - $ (6,203) $ (6,203)
1
i
i
i
i
1
1
1
1
1
1 125
I
CITY OF RANCHO CUCAMONGA Schedule 3AM '
BUDGETARY COMPARISON SCHEDULE
MWD CITY MAKEOVER PROGRAM GRANT
YEAR ENDED JUNE 30, 2004
I
Variance with
Final Budget I
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ - '
Resources (Inflows):
Intergovernmental - 75,000 75,000 -
Invest income - - 55 55 ,
Amounts Available for Appropriation - 75,000 75,055 55
Charges to Appropriation (Outflow):
Community development - 75,000 75,000 - '
Total Charges to Appropriations - 75,000 75,000 -
Budgetary Fund Balance,June 30 $ $ - $ 55 $ 55
I
I
I
I
I
I
I
I
I
I
I
126 I
1
1 CITY OF RANCHO CUCAMONGA Schedule 3AN
BUDGETARY COMPARISON SCHEDULE
CODE ENFORCEMENT GRANT
1 YEAR ENDED JUNE 30,2004
Variance with
1 Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental - 87,780 49,565 (38,215)
1 Amounts Available for Appropriation 87,780 49,565 (38,215)
Charges to Appropriation (Outflow):
Engineering and public works - 17,840 3,350 14,490
1 Capital outlay - 69,940 46,215 23,725
Total Charges to Appropriations - 87,780 49,565 38,215
IBudgetary Fund Balance,June 30 $ - $ - $ $ -
1
1
1
i
1
i
1
1
1
1
1 127
I
CITY OF RANCHO CUCAMONGA Schedule 3A0 III BUDGETARY COMPARISON SCHEDULE
YOUTH ENRICHMENT GRANT
YEAR ENDED JUNE 30,2004 '
Variance with
Final Budget t
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (163,590) $ (163,590) $ (163,590) $ - '
Resources(Inflows):
Intergovernmental 308,800 305,390 383,291 77,901
Invest income - - (1,436) (1,436) '
Other 6,600 1,220 1,155 (65)
Transfers from other funds - 320 318 (2)
Amounts Available for Appropriation 151,810 143,340 219,738 76,398 '
Charges to Appropriation (Outflow):
Community services 309,960 306,230 217,076 89,154
Total Charges to Appropriations 309,960 306,230 217,076 89,154 '
Budgetary Fund Balance,June 30 $ (158,150) $ (162,890) $ 2,662 $ 165,552
I
I
I
I
I
I
I
I
I
I
128
1
1 CITY OF RANCHO CUCAMONGA Schedule 3AP
BUDGETARY COMPARISON SCHEDULE
TARGET LITERACY GRANT
1 YEAR ENDED JUNE 30, 2004
Variance with
1 Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental - 5,000 5,000 -
I Invest income - - 27 27
Amounts Available for Appropriation 5,000 5,027 27
-
Charges to Appropriation (Outflow):
Community services 5,000 2,436 2,564
Total Charges to Appropriations - 5,000 2,436 2,564
1 Budgetary Fund Balance,June 30 $ - $ - $ 2,591 $ 2,591
i
1
1
1
1
1
1
1
1
i
1 129
1
CITY OF RANCHO CUCAMONGA Schedule 3AQ
BUDGETARY COMPARISON SCHEDULE
DRINK, DRIVE, LOSE GRANT
YEAR ENDED JUNE 30,2004 1
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental - 8,580 8,578 (2)
Invest income - - (27) (27)
Amounts Available for Appropriation - 8,580 8,551 (29)
Charges to Appropriation (Outflow):
Public safety - 8,580 - 8,580
Total Charges to Appropriations - 8,580 - 8,580
Budgetary Fund Balance,June 30 $ - $ - $ 8,551 $ 8,551
1
1
1
1
1
1
1
1
1
1
130 1
I
CITY OF RANCHO CUCAMONGA Schedule 3AR
IBUDGETARY COMPARISON SCHEDULE
DEPARTMENT OF HOMELAND SECURITY GRANT
IYEAR ENDED JUNE 30, 2004
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental - 32,790 11,193 (21,597)
IAmounts Available for Appropriation - 32,790 11,193 (21,597)
Charges to Appropriation (Outflow):
Public safety - 16,690 2,670 14,020
' Capital outlay - 16,100 8,523 7,577
Total Charges to Appropriations - 32,790 11,193 21,597
IBudgetary Fund Balance, June 30 $ - $ - $ - $ -
I
I
I
I
I
I
I
I
I
I
I 131
I
CITY OF RANCHO CUCAMONGA Schedule AS
BUDGETARY COMPARISON SCHEDULE
FIRE DISTRICT
YEAR ENDED JUNE 30, 2004
I
Variance with
Final Budget I
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 8,608,558 $ 8,608,558 $ 8,608,558 $ - '
Resources (Inflows):
Taxes 12,722,010 13,382,300 13,432,460 50,160
Licenses and permits 19,150 19,150 10,359 (8,791) 1
Intergovernmental 66,000 250,000 322,539 72,539
Charges for services 711,510 751,660 875,270 123,610
Use of money and property 206,270 238,990 89,077 (149,913) '
Fines and forfeitures 1,000 1,810 4,413 2,603
Other 147,370 306,530 129,788 (176,742)
Transfers from other funds 1,426,150 1,322,400 1,322,393 (7)
Amounts Available for Appropriation 23,908,018 24,881,398 24,794,857 (86,541) '
Charges to Appropriation (Outflow):
Public safety-fire protection 15,944,960 16,720,950 14,966,408 1,754,542 1
Capital outlay - 2,515,590 2,195,909 319,681
Total Charges to Appropriations 15,944,960 19,236,540 17,162,317 2,074,223
Budgetary Fund Balance,June 30 $ 7,963,058 $ 5,644,858 $ 7,632,540 $ 1,987,682 '
I
I
I
I
I
I
I
I
132 I
I
CITY OF RANCHO CUCAMONGA Schedule 4A
IBUDGETARY COMPARISON SCHEDULE
CFD 2001-01
IYEAR ENDED JUNE 30, 2004
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ . 3,535,697 $ 3,535,697 $ 3,535,697 $ -
Resources(Inflows):
Use of money and property 100,000 100,000 56,094 (43,906)
IOther 57,000 57,000 - (57,000)
Developer fees 237,756 237,756
Amounts Available for Appropriation 3,692,697 3,692,697 3,829,547 136,850
' Charges to Appropriation (Outflow):
General government 257,000 1,789,860 999,187 790,673
Capital outlay - 14,106,570 9,555,209 4,551,361
ITotal Charges to Appropriations 257,000 15,896,430 10,554,396 5,342,034
Budgetary Fund Balance, June 30 $ 3,435,697 $(12,203,733) $ (6,724,849) $ 5,478,884
I
I
I
I
I
I
I
I
I 133
1
CITY OF RANCHO CUCAMONGA Schedule 4B 1
BUDGETARY COMPARISON SCHEDULE
REDEVELOPMENT AGENCY -CAPITAL PROJECT
YEAR ENDED JUNE 30, 2004 1
Variance with
Final Budget 1
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance $170,942,922 $170,942,922 $170,942,922 $ - '
Resources(Inflows):
Taxes 8,834,020 9,000,270 9,999,255 998,985
Use of money and property 1,000,000 1,000,000 3,659,673 2,659,673 1
Other 58,000 58,000 204,636 146,636
Other debt issued - 170,456,370 170,456,363 (7)
Transfers from other funds 897,340 858,640 9,449,130 8,590,490 '
Amounts Available for Appropriation 181,732,282 352,316,202 364,711,979 12,395,777
Charges to Appropriation (Outflow):
General government 1,824,240 5,931,190 3,495,929 2,435,261 1
Public safety: 354,450 2,002,300 236,039 1,766,261
Capital outlay 2,080,500 45,412,900 22,659,013 22,753,887
Debt service: - 1
Principal 3,257,210 53,274,440 53,358,213 (83,773)
Interest and fiscal charges 1,787,150 1,786,610 6,717,226 (4,930,616)
Debt issuance cost - 4,087,500 4,087,476 24 1
Transfers to other funds 861,530 822,530 413,030 409,500
Loss on sale of land held for resale - - 9,025,897 (9,025,897)
Total Charges to Appropriations 10,165,080 113,317,470 99,992,823 13,324,647 1
Budgetary Fund Balance,June 30 $171,567,202 $238,998,732 $264,719,156 $ 25,720,424
1
1
1
1
I
I
I
134 I
1
CITY OF RANCHO CUCAMONGA Schedule 4C
BUDGETARY COMPARISON SCHEDULE
1 ASSESSMENT DISTRICT 82-1
YEAR ENDED JUNE 30, 2004
Variance with
1 Budget Amounts Actual Final Budget Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 166,304 $ 166,304 $ 166,304 $ -
Resources (Inflows):
Taxes - - 52 52
I Use of money and property 2,000 4,000 1,615 (2,385)
Amounts Available for Appropriation 168,304 170,304 167,971 (2,333)
Charges to Appropriation (Outflow):
I -
Capital outlay 166,440
-
Total Charges to Appropriations 166,440 - - -
1 Budgetary Fund Balance,June 30 $ 1,864 $ 170,304 $ 167,971 $ (2,333)
1
1
1
1
1
1
1
1
1
1
1 135
CITY OF RANCHO CUCAMONGA Schedule 4D
BUDGETARY COMPARISON SCHEDULE
CFD 84-1
YEAR ENDED JUNE 30, 2004
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 832,570 $ 832,570 $ 832,570 $ - ,
Resources (Inflows):
Use of money and property 29,000 15,000 6,770 (8,230)
Amounts Available for Appropriation 861,570 847,570 839,340 (8,230)
Charges to Appropriation (Outflow): -
Engineering and public works 2,000 - - -
Total Charges to Appropriations 2,000 - - - I
Budgetary Fund Balance,June 30 $ 859,570 $ 847,570 $ 839,340 $ (8,230)
1
I
1
1
I
136 '
I
CITY OF RANCHO CUCAMONGA Schedule 4E
IBUDGETARY COMPARISON SCHEDULE
ASSESSMENT DISTRICT 84-2
IYEAR ENDED JUNE 30, 2004
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 3,525 $ 3,525 $ 3,525 $ -
Resources (Inflows):
Use of money and property 500 100 45 (55)
IAmounts Available for Appropriation 4,025 3,625 3,570 (55)
Charges to Appropriation (Outflow):
Engineering and public works 21,520 80 80 -
I Total Charges to Appropriations 21,520 80 80 -
Budgetary Fund Balance,June 30 $ (17,495) $ 3,545 $ 3,490 $ (55)
1
I
I
I
I
I
I .
I
I
I
I
I 137
1
CITY OF RANCHO CUCAMONGA Schedule 4F
BUDGETARY COMPARISON SCHEDULE
ASSESSMENT DISTRICT 86-2
YEAR ENDED JUNE 30, 2004
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 11,809 $ 11,809 $ 11,809 $ -
Resources (Inflows):
Use of money and property 1,000 180 59 (121)
Amounts Available for Appropriation 12,809 11,989 11,868 (121)
Charges to Appropriation (Outflow):
Engineering and public works 53,390 150 150 -
Total Charges to Appropriations 53,390 150 150 - I
Budgetary Fund Balance,June 30 $ (40,581) $ 11,839 $ 11,718 $ (121)
1
1
1
138 1
' CITY OF RANCHO CUCAMONGA Schedule 4G
BUDGETARY COMPARISON SCHEDULE
REGIONAL CHOICE TRANSIT CAPITAL IMPROVEMENT
1 YEAR ENDED JUNE 30, 2004
Variance with
' Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ (2,105,559) $ (2,105,559) $ (2,105,559) $ -
Resources (Inflows):
Intergovernmental - - 1,791,843 1,791,843
I Use of money and property - - (21,622) (21,622)
Amounts Available for Appropriation (2,105,559) (2,105,559) (335,338) 1,770,221
ICharges to Appropriation (Outflow):
Engineering and public works 20,000 20,000
Total Charges to Appropriations 20,000 - 20,000
IBudgetary Fund Balance, June 30 $ (2,105,5591 $ (2,125,559) $ (335,338) $ 1,790,221
139
1
CITY OF RANCHO CUCAMONGA Schedule 4H
BUDGETARY COMPARISON SCHEDULE
CDF 2000-02 RANCHO CUCAMONGA CORPORATE PARK
YEAR ENDED JUNE 30, 2004 '
Variance with
Final Budget '
Budget Amounts - Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 477,462 $ 477,462 $ 477,462 $ -
Resources (Inflows):
Taxes - - - -
Use of money and property - - 3,058 3,058
Amounts Available for Appropriation 477,462 477,462 480,520 3,058
Budgetary Fund Balance, June 30 $ 477,462 $ 477,462 $ 480,520 $ 3,058
I
140 ,
I
CITY OF RANCHO CUCAMONGA Schedule 41
I
BUDGETARY COMPARISON SCHEDULE
CFD 2003-01 PROJECT FUND
I
YEAR ENDED JUNE 30, 2004
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 6,266 $ 6,266 $ 6,266 $ -
Resources (Inflows):
Use of money and property 183,820 183,820 36,150 (147,670)
IContributions from property owners 8,706,310 8,706,310 8,565,276 (141,034)
Other 2,458,720 2,458,720 (2,458,720)
Amounts Available for Appropriation 11,355,116 11,355,116 8,607,692 (2,747,424)
111 Charges to Appropriation (Outflow): -
General government 3,903,850 4,271,850 1,105,196 3,166,654
Capital outlay 7,430,000 9,930,000 3,016,954 6,913,046
ITotal Charges to Appropriations 11,333,850 14,201,850 4,122,150 10,079,700
Budgetary Fund Balance, June 30 $ 21,266 $ (2,846,734) $ 4,485,542 $ 7,332,276
I
I
I
I
I
I
I
I
I
I 141
1
CITY OF RANCHO CUCAMONGA Schedule 4.1
BUDGETARY COMPARISON SCHEDULE
PUBLIC LIBRARY BOND ACT-2000
YEAR ENDED JUNE 30,2004 '
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (482,671) $ (482,671) $ (482,671) $ -
Resources (Inflows):
Intergovernmental - 800,000 645,864 (154,136)
Use of money and property - - 2,504 2,504 '
Amounts Available for Appropriation (482,671) 317,329 165,697 (151,632)
Charges to Appropriation (Outflow): -
Engineering and public works - 800,000 - 800,000
Total Charges to Appropriations - 800,000 - 800,000
Budgetary Fund Balance, June 30 $ (482,671) $ (482,671) $ 165,697 $ 648,368
1
142
I
ICITY OF RANCHO CUCAMONGA Schedule 4K
BUDGETARY COMPARISON SCHEDULE
PROPOSITION 12 PARK BOND ACT
IYEAR ENDED JUNE 30, 2004
Variance with
I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 1,500,000 1,500,000 1,203,762 (296,238)
I Use of money and property - - 10,995 10,995
Amounts Available for Appropriation 1,500,000 1,500,000 1,214,757 (285,243)
I Charges to Appropriation (Outflow): -
-
Engineering and public works
-
Capital outlay 1,500,000 1,504,710 1,163,117 341,593
ITotal Charges to Appropriations 1,500,000 1,504,710 1,163,117 341,593
Budgetary Fund Balance, June 30 $ - $ (4,710) $ 51,640 $ 56,350
I
I
I
I
I
I
I
I
I
I
1 143
I
CITY OF RANCHO CUCAMONGA Schedule 4L '
BUDGETARY COMPARISON SCHEDULE
PROPOSITION 40 PARK BOND ACT
YEAR ENDED JUNE 30,2004
I
Variance with
Final Budget ,
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ - '
Resources (Inflows):
Intergovernmental 11,000,000 5,641,750 4,667,500 (974,250)
Use of money and property - - (15,208) (15,208) '
Amounts Available for Appropriation 11,000,000 5,641,750 4,652,292 (989,458)
Charges to Appropriation (Outflow):
IEngineering and public works - - -
Capital outlay 11,000,000 10,309,250 4,141,387 6,167,863
Total Charges to Appropriations 11,000,000 10,309,250 4,141,387 6,167,863 '
Budgetary Fund Balance,June 30 $ - $ (4,667,500) $ 510,905 $ 5,178,405
I
I
I
I
I
I
I
I
I
I
144 '
I
ICITY OF RANCHO CUCAMONGA Schedule 4M
BUDGETARY COMPARISON SCHEDULE
CDF 2004-01 RANCHO ETIWANDA
'
YEAR ENDED JUNE 30, 2004
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
' Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Use of money and property - - (355) (355)
IDeveloper fees - 50,000 50,000 -
Amounts Available for Appropriation - 50,000 49,645 (355)
I Charges to Appropriation (Outflow):
Engineering and public works 50,000 30,589 19,411
Total Charges to Appropriations - 50,000 30,589 19,411
IBudgetary Fund Balance, June 30 $ - $ - $ 19,056 $ 19,056
I
I
I
I
I
I
I
I
I
I
I 145
t
CITY OF RANCHO CUCAMONGA Schedule 4N
BUDGETARY COMPARISON SCHEDULE
CFD 2003-01 CULTURAL CENTER
YEAR ENDED JUNE 30, 2004 t
Variance with
Final Budget '
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Use of money and property 114,000 114,000 20,444 (93,556)
Contributions from property owners 5,700,000 5,700,000 5,700,000 - '
Amounts Available for Appropriation 5,814,000 5,814,000 5,720,444 (93,556)
Charges to Appropriation (Outflow): -
Capital outlay 5,700,000
Total Charges to Appropriations 5,700,000 - - -
Budgetary Fund Balance, June 30 $ 114,000 $ 5,814,000 $ 5,720,444 $ (93,556) '
1
1
1
t
146 '
I
ICITY OF RANCHO CUCAMONGA Schedule 5
BUDGETARY COMPARISON SCHEDULE
REDEVELOPMENT AGENCY -DEBT SERVICE
IYEAR ENDED JUNE 30,2004
Variance with
I Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
' Budgetary Fund Balance $ 37,505,324 $ 37,505,324 $ 37,505,324 $ -
Resources (Inflows):
Taxes 35,336,080 36,314,590 39,997,020 3,682,430
I Use of money and property - - 38,295 38,295
Other 10,000 10,000
-
-
Transfers from other funds 12,075,260 12,034,610 - (12,034,610)
IAmounts Available for Appropriation 84,916,664 85,854,524 77,550,639 (8,303,885)
Charges to Appropriation (Outflow):
General government 9,661,450 11,616,440 10,490,107 1,126,333
ICapital outlay 4,088,000 6,204,570 2,492,390 3,712,180
Debt service:
Principal 11,679,740 13,779,740 4,220,149 9,559,591
IInterest and fiscal charges 8,995,260 8,995,260 9,637,611 (642,351)
Transfers to other funds 12,111,070 12,070,420 9,449,130 2,621,290
Total Charges to Appropriations 46,535,520 52,666,430 36,289,387 16,377,043
IBudgetary Fund Balance, June 30 $ 38,381,144 $ 33,188,094 $ 41,261,252 $ 8,073,158
I
I
I
I
I
I
I
I
I 147
i
1
THIS PAGE INTENTIONALLY LEFT BLANK
1
1
1
148
1
CITY OF RANCHO CUCAMONGA
Internal Service Funds
Internal service funds are used to account for the financing of goods or services provided by one
9 9 P Y
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/Technoloqy Replacement - Established to account for the accumulation of
resources and the costs associated with replacing the City's data processing equipment and maintaining
' current technology.
I
I
1
I
I
I
I
I
I
1
THIS PAGE INTENTIONALLY LEFT BLANK
1
1
1 .
' 149
I
CITY OF RANCHO CUCAMONGA Schedule 6 ,
COMBINING STATEMENT OF NET ASSETS
INTERNAL SERVICE FUNDS
JUNE 30, 2004
I
Data Processing '
Equipment/
Vehicle Technology
Replacement Replacement Total '
Assets:
Current:
Pooled cash and investments $ 13,968,668 $ 5,223,260 $ 19,191,928 ,
Receivables:
Interest 23,680 8,852 32,532
Due from other funds - 300,930 300,930
Total Current Assets 13,992,348 5,533,042 19,525,390 1
Fixed assets- net of accumulated depreciation 1,712,759 241,618 1,954,377 '
Total Assets $ 15,705,107 $ 5,774,660 $ 21,479,767
Liabilities and Net Assets: ,
Liabilities:
Current:
Accounts payable $ 45,224 $ 50,178 $ 95,402 ,
Total Current Liabilities 45,224 50,178 95,402
Net Assets:
I
Invested in capital assets, net of related debts 1,712,759 241,618 1,954,377
Unrestricted 13,947,124 5,482,864 19,429,988 ,
Total Net Assets 15,659,883 5,724,482 21,384,365
Total Liabilities and Net Assets $ 15,705,107 $ 5,774,660 $ 21,479,767 1
1
1
I
I
1
150 I
I
CITY OF RANCHO CUCAMONGA Schedule 7
ICOMBINING STATEMENT OF REVENUES,
EXPENSES AND CHANGES IN FUND NET ASSETS
I INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2004
' Data Processing
Vehicle Equip./Technology
I Replacement Replacement Totals
Operating Revenues:
Charges for services $ - $ 351,023 $ 351,023
ITotal Operating Revenues - 351,023 351,023
Operating Expenses:
' Maintenance and operations 630,867 103,103 733,970
Depreciation 482,612 255,009 737,621
ITotal Operating Expenses 1,113,479 358,112 1,471,591
Operating Income (Loss) (1,113,479) (7,089) (1,120,568)
I Non-Operating Revenues (Expenses):
Interest revenue 120,688 45,486 166,174
ITotal Non-Operating Revenues 120,688 45,486 166,174
Change in Net Assets $ (992,791) $ 38,397 $ (954,394)
INet Assets:
Beginning of Fiscal Year, as originally reported $ 16,749,161 $ 5,711,681 $ 22,460,842
IRestatements (96,487) (25,596) (122,083)
Beginning of Fiscal Year, as restated 16,652,674 5,686,085 22,338,759
I Change in Net Assets (992,791) 38,397 (954,394)
End of Fiscal Year $ 15,659,883 $ 5,724,482 $ 21,384,365
I
I
I
I
I
I 151
I
CITY OF RANCHO CUCAMONGA Schedule 8 '
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2004 '
Data Processing
Vehicle Equip./Technology '
Replacement Total Totals
Cash Flows from Operating Activities:
Cash received from customers and users $ - $ 351,023 $ 351,023 '
Cash payments to supplies for good and services (649,087) (57,443) (706,530)
Net Cash Provided (Used) by Operating Activities (649,087) 293,580 (355,507)
Cash Flows from Non-Capital ,
Financing Activities:
Due to other funds - (300,930) (300,930) ,
Net Cash Provided (Used) by
Non-Capital Financing Activities - (300,930) (300,930)
Cash Flows from Capital and I
Related Financing Activities:
Capital contributions 630,867 - 630,867 '
Purchases of capital assets (407,561) (19,623) (427,184)
Net Cash Provided (Used) by Capital and Related
Financing Activities 223,306 (19,623) 203,683 '
Cash Flows from Investing Activities:
Interest received 113,198 42,603 155,801 '
Net Cash Provided (Used) by Investing Activities 113,198 42,603 155,801
Net Increase(Decrease) in Cash and Cash Equivalents (312,583) 15,630 (296,953)
Cash and Cash Equivalents at Beginning of Year 14,281,251 5,207,630 19,488,881
Cash and Cash Equivalents at End of Year $ 13,968,668 $ 5,223,260 $ 19,191,928 1
Reconciliation of Operating Income (Loss) to Net '
Cash Provided (Used) by Operating Activities:
Operating income (loss) $ (1,113,479) $ (7,089) $ (1,120,568)
Adjustments to reconcile operating income (loss) '
to net cash provided (used)by operating activities:
Depreciation 482,612 255,009 737,621
Increase (decrease) in accounts payable (18,220) 45,660 27,440
Total Adjustments 464,392 300,669 765,061
Net Cash Provided (Used) by Operating Activities $ (649,087) $ 293,580 $ (355,507) '
Schedule of Noncash Transactions: '
There were no non-cash transactions during the fiscal year.
152
I
CITY OF RANCHO CUCAMONGA
Agency Funds
I Agency funds are used to account for assets held by the City as trustee or agent for individuals, private
Y Y 9 , P
organizations, or other governmental units, and/or other funds.
ISpecial Deposits Fund - Established to account for all deposits held by the City in its fiduciary capacity.
I 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
I 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
I Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
I 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.
I 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
Ipresentation 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
Iand penalties thereon, upon presentation of proper coupons.
Benefit Assessment District 91-2 Fund - Established to account for assessments received under the
I 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
I 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.
I CFD 2000-01 South Etiwanda - Established to account for assessments received under the Mello-Roos
Community Facilities Act of 1982. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
I CFD 2000-02 Rancho Cucamonga Corporate Park - Established to account for assessments received
under the Mello-Roos Community Facilities Act of 1982. Assessments received are restricted for payment
of principal, interest and penalties thereon, upon presentation of proper coupons.
I
I (Continued)
1
CITY OF RANCHO CUCAMONGA
Agency Funds
(Continued)
Assessment District No. 93-1 Masi Plaza - Established to account for assessments received under the
' Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Community Facilities District No. 2001-01 Special Tax Bonds, Series 2001-A - Established to account for
assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments received
are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
Community Facilities District No. 2001-01 Special Tax Bonds, Series 2001-B - Established to account for
assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments received
' are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
Community Facilities District 2003-01 Series A - 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.
Community Facilities District 2003-01 Series B - 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.
1
1
1
1
1
1
1
THIS PAGE INTENTIONALLY LEFT BLANK
1
1
1
1
1
153
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET '
ALL AGENCY FUNDS
JUNE 30, 2004 '
I
Assessment Assessment ,
Special District CFD District
Deposits 82-1 84-1 84-2
Assets:
Pooled cash and investments $ 14,863,201 $ 2,439 $ 2,501,031 $ 54 '
Receivables:
Accounts 6,900 - - -
Taxes 8,010
Interest - 3 4,246 -
Restricted assets:
Cash and investments '
with fiscal agent - - 6 -
Total Assets $ 14,870,101 $ 2,442 $ 2,513,293 $ 54
I
Liabilities:
Accounts payable $ 22,972 $ - $ 3,475 $ - '
Accrued liabilities - - - -
Deposits 14,847,129 - - -
Payable to trustee - 2,442 2,509,818 54 '
Total Liabilities $ 14,870,101 $ 2,442 $ 2,513,293 $ 54
I
I
I
I
I
I
I
154 I
I
Schedule 9
'
Page 2 of 4
I
I
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 $ 8,160 $ 3,541,776 $ 3,751,595 $ 198,614 $ 448,962 $ 847,268
' _ 28,996 6,886 1,408 16,750
6,046 6,356 335 761 1,440
I - - 6 - 10 1,793,290
$ 8,160 $ 3,576,818 $ 3,764,843 $ 200,357 $ 449,733 $ 2,658,748
I $ - $ 48,224 $ -
$ - $ - $ -
13,243 825
-
I8,160 3,515,351 3,764,843 199,532 449,733 2,658,748
$ 8,160 $ 3,576,818 $ 3,764,843 $ 200,357 $ 449,733 $ 2,658,748
I
I
I
I
I
I
I
155
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET '
ALL AGENCY FUNDS
JUNE 30, 2004 '
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 $ 235,818 $ 417,343 $ 10,165 $ 243,240 '
Receivables:
Accounts - - - -
Taxes 509 - - - ,
Interest - 710 - -
Restricted assets:
Cash and investments '
with fiscal agent 111,905 647,563 243,257 1,119,816
Total Assets $ 348,232 $ 1,065,616 $ 253,422 $ 1,363,056
I
Liabilities:
Accounts payable $ - $ - $ - $ - '
Accrued liabilities - - - -
Deposits - - - -
Payable to trustee 348,232 1,065,616 253,422 1,363,056 '
Total Liabilities $ 348,232 $ 1,065,616 $ 253,422 $ 1,363,056
I
I
I
I
I
I
I
156 I
Schedule 9
Page 4 of 4
CFD 2001-01 CFD 2003-01 CFD 2003-01
Series B Series A Series B Totals
' $ 502,568 $ 484 $ 121 $ 27,572,839
6,900
62,559
855 20,752
' 79,532 1,938,065 402,832 6,336,282
$ 582,955 $ 1,938,549 $ 402,953 $ 33,999,332
' $
- $ - $ - $ 74,671
14,068
14,847,129
' 582,955 1,938,549 402,953 19,063,464
$ 582,955 $ 1,938,549 $ 402,953 $ 33,999,332
1
1
1
157
I
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, 2004 '
Balance Balance
July 1, 2003 Additions Deletions June 30, 2004 ,
Special Deposits
Assets:
Pooled cash and investments $ 12,616,126 $ 5,788,053 $ 3,540,978 $ 14,863,201 '
Accounts receivable 3,140 12,760 9,000 6,900
Total Assets $ 12,619,266 $ 5,800,813 $ 3,549,978 $ 14,870,101
Liabilities: I
Accounts payable $ 118,330 $ 1,657,793 $ 1,753,151 $ 22,972
Deposits 12,500,936 4,143,020 1,796,827 14,847,129 '
Total Liabilities $ 12,619,266 $ 5,800,813 $ 3,549,978 $ 14,870,101
Assessment District 82-1 '
Assets:
Pooled cash and investments $ 2,417 $ 69 $ 47 $ 2,439
Interest receivable 163 3 163 3 '
Total Assets $ 2,580 $ 72 $ 210 $ 2,442
Liabilities: '
Payable to trustee $ 2,580 $ 72 $ 210 $ 2,442
Total Liabilities $ 2,580 $ 72 $ 210 $ 2,442
CFD 84-1 I
Assets: .
Pooled cash and investments $ 2,523,636 $ 1,796,357 $ 1,818,962 $ 2,501,031 t
Taxes receivable 9,802 8,010 9,802 8,010
Interest receivable 1,867 4,246 1,867 4,246
Cash and investments with fiscal agent 34 58,932 58,960 6 '
Total Assets $ 2,535,339 $ 1,867,545 $ 1,889,591 $ 2,513,293
Liabilities:
Accounts payable $ - $ 3,475 $ - $ 3,475 '
Payable to trustee 2,535,339 1,864,070 1,889,591 2,509,818
Total Liabilities $ 2,535,339 $ 1,867,545 $ 1,889,591 $ 2,513,293
Assessment District 84-2 I
Assets:
Pooled cash and investments $ 54 $ 2 $ 2 $ 54 '
Interest receivable 3 - 3 -
Total Assets $ 57 $ 2 $ 5 $ 54
Liabilities: '
Payable to trustee $ 57 $ 2 $ 5 $ 54
Total Liabilities $ 57 $ 2 $ 5 $ 54 '
158 I
I
CITY OF RANCHO CUCAMONGA Schedule 10
'
Page 2 of 5
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
IYEAR ENDED JUNE 30, 2004
Balance Balance
I July 1, 2003 Additions Deletions June 30, 2004
Assessment District 86-2
Assets:
I Pooled cash and investments $ 8,317 $ $ 157 $ 8,160
Total Assets $ 8,317 $ $ 157 $ 8,160
I Liabilities:
Payable to trustee $ 8,317 $ $ 157 $ 8,160
Total Liabilities $ 8,317 $ - $ 157 $ 8,160
Assessment District 85-PD
Assets:
I Pooled cash and investments $ 3,437,688 $ 1,930,012 $ 1,825,924 . $ 3,541,776
Taxes receivable 33,280 28,996 33,280 28,996
Interest receivable 3,137 6,046 3,137 6,046
Total Assets $ 3,474,105 $ 1,965,054 $ 1,862,341 $ 3,576,818
'
Liabilities:
Accounts payable $ 35,979 $ 1,861,421 $ 1,849,176 $ 48,224
I Accrued liability 13,165 13,243 13,165 13,243
Payable to trustee 3,424,961 90,390 3,515,351
Total Liabilities $ 3,474,105 $ 1,965,054 $ 1,862,341 $ 3,576,818
ICFD 88-2
Assets:
I Pooled cash and investments $ 3,577,493 $ 507,966 $ 333,864 $ 3,751,595
Taxes receivable 7,906 6,885 7,905 6,886
Interest receivable 4,093 6,356 4,093 6,356
Cash and investments with fiscal agent 23 31,283 31,300 6
I
Total Assets $ 3,589,515 $ 552,490 $ 377,162 $ 3,764,843
Liabilities:
IPayable to trustee $ 3,589,515 $ 552,490 $ 377,162 $ 3,764,843
Total Liabilities $ 3,589,515 $ 552,490 $ 377,162 $ 3,764,843
I Benefit Assessment District 91-2
Assets:
Pooled cash and investments $ 197,846 $ 38,920 $ 38,152 $ 198,614
I Taxes receivable 878 1,407 877 1,408
Interest receivable 231 335 231 335
Total Assets $ 198,955 $ 40,662 $ 39,260 $ 200,357
ILiabilities:
Accrued liability $ - $ 825 $ - $ 825
I Payable to trustee 198,955 39,837 39,260 199,532
$
Total Liabilities 198,955 $ 40,662 $ 39,260 $ 200,357
I159
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, 2004 '
Balance Balance
July 1,2003 Additions Deletions June 30, 2004 '
CFD 93-3
Assets:
Pooled cash and investments $ 502,357 $ 452,948 $ 506,343 $ 448,962 '
Taxes receivable 7,903 - 7,903
Interest receivable 293 760 292 761
Cash and investments with fiscal agent 40 52,972 53,002 10 ,
Total Assets $ 510,593 $ 506,680 $ 567,540 $ 449,733
Liabilities: '
Payable to trustee $ 510,593 $ 506,680 $ 567,540 $ 449,733
Total Liabilities $ 510,593 $ 506,680 $ 567,540 $ 449,733
Assessment District 99-1 '
Assets:
Pooled cash and investments $ 804,263 $ 564,670 $ 521,665 $ 847,268
Taxes receivable 1,572 16,750 1,572 16,750 '
Interest receivable 592 1,440 592 1,440
Cash and investments with fiscal agent 1,872,084 3,023,764 3,102,558 1,793,290
Total Assets $ 2,678,511 $ 3,606,624 $ 3,626,387 $ 2,658,748 t
Liabilities:
Payable to trustee $ 2,678,511 $ 3,606,624 $ 3,626,387 $ 2,658,748 '
Total Liabilities $ 2,678,511 $ 3,606,624 $ 3,626,387 $ 2,658,748
CFD 2000-01 South Etiwanda
Assets: '
Pooled cash and investments $ 225,632 $ 139,007 $ 128,821 $ 235,818
Taxes receivable 750 509 750 509
Cash and investments with fiscal agent 112,222 825 1,142 111,905 '
Total Assets $ 338,604 $ 140,341 $ 130,713 $ 348,232
Liabilities: '
Accounts payable $ - $ 110,578 $ 110,578 $ -
Payable to trustee 338,604 29,763 20,135 348,232
Total Liabilities $ 338,604 $ 140,341 $ 130,713 $ 348,232 '
CFD 2000-02 Rancho Cucamonga Corporate Park
Assets:
Pooled cash and investments $ 375,823 $ 537,741 $ 496,221 $ 417,343 ,
Interest receivable 564 710 564 710
Cash and investments with fiscal agent 685,204 41,038 78,679 647,563
Total Assets $ 1,061,591 $ 579,489 $ 575,464 $ 1,065,616 ,
Liabilities:
Payable to trustee $ 1,061,591 $ 579,489 $ 575,464 $ 1,065,616 '
Total Liabilities $ 1,061,591 $ 579,489 $ 575,464 $ 1,065,616
160 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, 2004
Balance Balance
I
July 1, 2003 Additions Deletions June 30, 2004
AD 93-1 Masi Commerce Center
Assets:
I Cash and investments $ $ 252,898 $ 242,733 $ 10,165
Cash and investments with fiscal agent 243,700 2,313 2,756 243,257
Total Assets $ 243,700 $ 255,211 $ 245,489 $ 253,422
' Liabilities:
Payable to trustee $ 243,700 $ 255,211 $ 245,489 $ 253,422
ITotal Liabilities $ 243,700 $ 255,211 $ 245,489 $ 253,422
CFD 2001-01 Series A
' Assets:
Cash and investments $ $ 732,415 $ 489,175 $ 243,240
Cash and investments with fiscal agent 1,594,244 6,274 480,702 1,119,816
Total Assets $ 1,594,244 $ 738,689 $ 969,877 $ 1,363,056
ILiabilities:
Payable to trustee $ 1,594,244 $ 738,689 $ 969,877 $ 1,363,056
Total Liabilities $ 1,594,244 $ 738,689 $ 969,877 $ 1,363,056
CFD 2001-01 Series B
I Assets:
Pooled cash and investments $ 35,187 $ 1,240,242 $ 772,861 $ 502,568
Interest receivable 13 855 13 855
I Cash and investments with fiscal agent 81,382 672 2,522 79,532
Total Assets $ 116,582 $ 1,241,769 $ 775,396 $ 582,955
Liabilities:
IPayable to trustee $ 116,582 $ 1,241,769 $ 775,396 $ 582,955
Total Liabilities $ 116,582 $ 1,241,769 $ 775,396 $ 582,955
I CFD 2003-01 Series A
Assets:
Cash and investments $ - $ 40,484 $ 40,000 $ 484
I Cash and investments with fiscal agent 2,430,988 492,923 1,938,065
Total Assets $ $ 2,471,472 $ 532,923 $ 1,938,549
I Liabilities:
Payable to trustee $ $ 2,471,472 $ 532,923 $ 1,938,549
Total Liabilities $ - $ 2,471,472 $ 532,923 $ 1,938,549
I
I
I 161
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, 2004 '
Balance Balance
July 1, 2003 Additions Deletions June 30, 2004 '
CFD 2003-01 Series B
Assets:
Cash and investments $ - $ 286,645 $ 286,524 $ 121 '
Cash and investments with fiscal agent - 497,313 94,481 402,832
Total Assets $ - $ 783,958 $ 381,005 $ 402,953
Liabilities: '
Payable to trustee $ 783,958 $ 381,005 $ 402,953
Total Liabilities $ - $ 783,958 $ 381,005 $ 402,953 '
Totals -All Agency Funds '
Assets:
Pooled cash and investments $ 24,306,839 $ 14,308,429 $ 11,042,429 $ 27,572,839
Accounts receivable 3,140 12,760 9,000 6,900
Taxes receivable 62,091 62,557 62,089 62,559 '
Interest receivable 10,956 20,751 10,955 20,752
Cash and investments with fiscal agent 4,588,933 6,146,374 4,399,025 6,336,282
Total Assets $ 28,971,959 $ 20,550,871 $ 15,523,498 $ 33,999,332 ,
Liabilities:
Accounts payable $ 154,309 $ 3,633,267 $ 3,712,905 $ 74,671 '
Accrued liability 13,165 14,068 13,165 14,068
Deposits 12,500,936 4,143,020 1,796,827 14,847,129
Payable to trustee 16,303,549 12,760,516 10,000,601 19,063,464 '
Total Liabilities $ 28,971,959 $ 20,550,871 $ 15,523,498 $ 33,999,332
I
I
I
I
I
I
162 I
I
I
I
I
I
I
I
City of Rancho Cucamonga
IComprehensive Annual Financial Report
IJune 30, 2004
IStatistical Section
I
Certain schedules recommended for inclusion in Comprehensive Annual Financial
IReports 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 the City management.
I
I
I
I
I
I
I
1
1
1
1
1
THIS PAGE INTENTIONALLY LEFT BLANK
1
163
I
CO co 6 up
CO - - Co-
\ \ } Co } 6 \ \ \ co
I
2* I r Cr)co z _
N ; Co e e N co N co
I
N 0
c,74 a
a op
o co
4 co
a in
�� '1" 6, co- r N N N & N w
I
£ co
o }k - - co I
o 03 t7)u. _ , Co a a % 4 co
I
In A � "
§ ) § {§ I
° - � r! /
B2 # |a a r . z , , , , , = r a
2CL U -
u § 2
2 / § 22 Co ca
I
§ 5 -1 ES . / CO N Co Co co
u � �\ \ , , , , §
S co , /r
] Co.
w
I
, Co z Co
CO CO
_CID
- - )
w _ , , , , .— )
up
I
}/ a r \ co \ CO co \ co \ \
_ , , r
, , , )
I
ct
�/ co 6 G-
C I
oCO Co N. , r , , , ,co- N / C C
o & ) -
I
0 )
� �| \ , 0 CO \ I
o co a ; ) CO § ) i k k § § \ \
I
I
' C0O N a co O ' N N
R co a N O V
To OO CO O M O) O) N N- O
N N N a CO.C_ 04 0 CO CEO N
CO CO
to 00) 0) N CO 00
di
' C O O (O C0) 0 N N CO CO O
co G O N N CO r 0)
N M R r:
3 CO N CO o n v N
C m a N- CO 0 u) W CO (O V
C V CO CO CO CO N Ti N Ti co
' U E 49
C CD UNDO 00 a O co a Ow 00 co
d CO r 0 a CO- r O. N CD CO
o oi
LL r r N°O r CNO CO O CEO, tin, co-
to
N N CO CO N W r O)
0
0 69
Nm O0) U) CO CO CO 0) C) CO 0 0 N
W tra G r N < N O CO O u)
O CO 49 u) N IS O W CO N r CO
' LL' d•� O N O CO O r CO CO t0 —
C d r N N M N V u) NO CD 0
O ii p
N U. 179 a
C7 03 C
' • W 0 T M W r K < V N O V C-
c z a 0 0) N N r C N N O C) V n d
a Z W d r N 1.6 r CO O) V N N 0
U W >- d' C r CO r N CO N 0 U7 CO t
• 7 J ' co
0 -a c CA N N co to co O O)
a O CO A r O) CO O O N' O K U CO
to oa
U Q LL d 0
d
0
CO
0 to
H
Z Z W O CO r r O N CO O co
' E. N N-
42 O O CO W N O O O O C
co a O 0) 0 N
N-
CO N N CO U
LL Z• E". U M u) CO Ch CO N CO 0 C
N-
D H Olt n O 00))_ r Cep N W W ton U O
OL N N N N M N In (O CO r W U
UV U y� CL
J d
gr a{ 0 CO N CO 0 NO O CO a —
W C a V 0 CO a M uU) CO CO co u
' z d r v t ii E U �.r C co O LL0O N-
CO W N N O co C 3
CS C d
> CO r r r r co d N
U
O 69 d
CD CD
a O co• rU N N COCO N N O N r r r r W 0 00 p 0
U
d'- M a a N CO N NO CO N u)
' da r r 0 N r r M O C —
N N CO CO V C u) y y
J (.9 ate) c
N
t0 d t
' co
o
co r )n a CD
co m CO a a U a a mr
C N
CD O 0 O N O m V a d
Cj{ d CO O O u) N r u) to
N E 01 r r_
6 N CO M 6 r N Lo co 0 N CO u) r U) co CO N U) O) co t9 C =
' !!C to u) N NO NO N00 r W O c 0 co
t a
W d C
C
CC
A W 0) 0 N O d U d T T 0 9 9 O d
_ ~L 2' co) d y
i— O)
0)
O) N Of A t0 0)' r 0)T ao 0)T C7)OO) O O N O N N O N M O N --- N0/
0
I
M a 'OU o r co a In or cn r N e '
o
co a N O co
ro
r N N ' N N r co N in
% 7 I
co ; 0 l0 n N a0 M 0
Tr LU °m n a co u) o N. N- o°
Z cD fD <O c0 R f` m m 6
69
O 0) a as r N a n 0) o co ,
C p C))_ 0N_ 't N Q) r CO 00) a7 CO
3 O. a en N M M aa) 00 O M 03
0 E a N- N- 0) a N N a) N- n '
a) CO O) N 6 of co a N LL) CO
E x r
r te
O LL) N- N- N LL) CO a a LL)
I
a co c0 in o V' O a co
,t: CO c[) N O co m co n
CO 0 LL) c0 O) M N M CO M O
U N O N O r O O c�0_ CO M
N • a0 O LL) N- CD co
0 cO
I
LL R a 00. co CO Ir0 r N 0' CO
CS m m n co ao a
en
W
0V M N co LL) C O I
r LL CO N to O r g co r en N-
O
Q CZ m CN0 0 N a ' M a CO M N 2'
a y1y p N O R O n O O co O co
O F LL' l' co a CO 0 in n CO rn 0 a I
n r a O M a) N 0) LL) O.
V W co CO m n n au au rn 0
< J Y 69 r 0
0 Q J O
U IL V CO c0 n co LL) a en of O O a
O p y a c0 LO o N- CO 0 0 n en r E
qr Z {L 7 C N O 0 N LL) co cn n 0 a) O it Ul
fe Q F d a M • co N O - CO N CO CO r T
N O r yry Ti co- N N- N M V I
LL D H 7 LL O R N LL0) ca0 a) CO N a) 0W 0
0.
J y o le� ' g
O W N a O co N- co en O a N » '
0) M co u0') r co M en V N U
W a N a M O r V a O Y a)
i0 co N a O a N O CO W N- CO a
Cl) 7 CO CO O c0 CO aJ e? CO N
Q H y r N N a M aa) N a r 0) C 0
ch N M a N- O) a M
c0 c0 CO c0 O c0 R OJ 0) 6 p co
69 E
C N 01
O m O
M a W O r a M C O u0-) a a) C '
u r CO V n N V OJ N a c0 r 0 cn p
_a R O O up or W M V r N O O U
a ? M M N co N M o N M O
6 6 of n n r o f a
7 '
69 0 0 Q
CO
CD
n C
7
0 O CO CO N- Cr CO CO r N 0
L n N ON N co CO 0 CO n c0 C U
y a M O 6 6 co- N n a W O O '
7 a en ? 0) N c00 O CO 0) 00) N E t
co O N- M M N a O O
O) d M CO M co N a co r r N > C E
f0 f0 (D t0 CO CO r` D) Oi 6 a) a a) '
69 CO
y 3
CO
m 0 rn rn 03 0) 0 N o a Q Z ai
u CO as,
9 4 9 '
LL Oat O) Off T Off) Owl O O O O O 7
cn
0
0 0 0 0 Z 0
I
CITY OF RANCHO CUCAMONGA
I
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
I
I Fiscal Total Tax
Levy Total Tax Percent of Levy
Year Collection Collected
' 1994-95 $ 2,365,012 $ 1,727,482 73%
1995-96 2,347,820 1,772,721 76%
I
1996-97 2,356,069 1,655,554 70%
I
1997-98 2,338,949 1,810,766 77%
1998-99 2,394,829 1,853,979 77%
' 1999-2000 2,491,120 1,917,653 77%
2000-01 2,620,678 1,987,581 76%
I2001-02 2,812,998 2,111,592 75%
I2002-03 3,079,743 2,257,372 73%
I2003-04 3,435,954 2,540,212 * 74%
I
* General Fund's share of property taxes levied for general purpose, total general revenues for property
Itaxes are $78,057,324.
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
I
I
I 167
I
CITY OF RANCHO CUCAMONGA
DIRECT AND OVERLAPPING PROPERTY TAX RATE ,
LAST TEN FISCAL YEARS
I
Chino Basin City of Rancho '
Fiscal Schools County Cucamonga Metropolitan Muni.W.D. Cucamonga Total
Year Tax Rate Tax Rate County W.D. Water Dist. Tax Rate Tax Rate Tax Rate
1994-95 0.0340 1.000 0.0219 0.0089 0.0024 0.0389 1.1061 ,
1995-96 0.0471 1.000 0.0098 0.0089 0.0000 0.0383 1.1041 '
1996-97 0.0416 1.000 0.0115 0.0089 0.0000 0.0383 1.1003
1997-98 0.0390 1.000 0.0115 0.0089 0.0000 0.0371 1.0965
1
1998-99 0.0721 1.000 0.0109 0.0089 0.0000 0.0373 1.1292
1999-00 0.0659 1.000 0.0015 0.0089 0.0000 0.0381 1.1144 '
2000-01 0.0613 1.000 0.0022 0.0088 0.0000 0.0386 1.1109 '
2001-02 0.0427 1.000 0.0012 0.0077 0.0000 0.0396 1.0912 '
2002-03 0.0962 1.000 0.0000 0.0067 0.0000 0.0410 1.1439 ,
2003-04 0.0783 1.000 0.0000 0.0061 0.0000 0.0426 1.1270 ,
Assessed valuation of property is stated at 100%of market value.
I
Source: County of San Bernardino Auditor-Controller ,
I
I
I
168 I
I
CITY OF RANCHO CUCAMONGA
I
SPECIAL ASSESSMENT COLLECTIONS
LAST TEN FISCAL YEARS
' Total
Current and Outstanding
I
Prior Ratios of Current and
Fiscal Assessments Assessments Collections to Delinquent
Year Due Collected Amount Due Assessments
I1994-95 $ 5,938,191 $ 5,884,908 99.10% $ 53,283
I1995-96 5,301,182 5,253,966 99.11% 47,216
I1996-97 5,718,659 5,638,760 98.60% 79,899
I1997-98 5,662,373 5,616,138 99.18% 46,235
I1998-99 5,941,600 5,740,948 96.62% 200,652
I1999-00 5,004,892 4,917,200 98.25% 87,692
I2000-01 5,922,230 5,839,944 98.61% 82,286
2001-02 5,751,170 5,665,504 98.51% 85,666
2002-03 5,814,211 5,752,120 98.93% 62,091
2003-04 6,091,288 6,028,729 98.97% 62,559
I
' Source: Finance Division
I
I
I
I 169
I
CITY OF RANCHO CUCAMONGA
IDIRECT AND OVERLAPPING BONDED DEBT
2003-04 Assessed Valuation : $11,166,370,705 '
I DIRECT AND OVERLAPPING BONDED DEBT: °A Applicable Debt 6/30/2004 '
San Bernardino Co. General Fund & Pension Obligations 8.532 $ 150,432,435
Metropolitan Water District 0.541 2,420,840 '
Chaffey Community College District 18.659 8,632,586
Chaffey Jt. Union H.S. Dist. & Certs of Participation 38.407 45,823,392
Alta Loma School District 98.737 27,952,319 '
Central School District 95.812 17,360,504
Fontana Unified School District& Certs of Participation 0.462 448,502
Upland Unified School District& General Fund Obligations 0.488 156,941 II
School District Certs of Participation 32.420 4,551,768
Rancho Cucamonga Redevelopment Agency 100.000 320,180,000
Etiwanda School Dist. Community Facilities Dist. Nos. 1,2&3 100.000 13,365,000
Etiwanda School Dist. Community Facilities Dist. No. 7 21.530 2,934,539 '
Etiwanda School Dist. Community Facilities Dist. No. 8 64.382 4,558,246
Etiwanda School Dist. Rancho Etiwanda Public Facilities
Authority Community Facilities District No. 1 100.000 18,920,000 '
City of Rancho Cucamonga Community Fac. Districts 100.000 50,500,000
City of Rancho Cucamonga 1915 Act Bonds 100.000 7,215,000
I
TOTAL DIRECT & OVERLAPPING BONDED DEBT: $ 675,452,072 '
Direct Debt 0.000%
I
Total Debt 6.049%
I
STATE SCHOOL BUILDING AID
I
REPAYABLE AS OF 6/30/2004 $0
I
Source: California Municipal Statistics, Inc., Annual Audit Report
I
I
I
170
' CITY OF RANCHO CUCAMONGA
LEGAL DEBT MARGIN
(General Obligation Bonds)
JUNE 30, 2004
Assessed Valuation $ 11,166,370,705
' Debt Limit- 15% of assessed valuation 1,674,955,606
Amount of debt applicable to debt limit:
' Total bonded debt $ -
Other debt
-
I Less assets in Debt Service Fund available
for payment of principal
Legal debt margin $ 1,674,955,606
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.
1
' 171
I
o 0 (O M N- V to o V N co o N
< 0 D) W N
9 V co co V co M co M co M V (n to V to M I
co to
0
N 1
(O r Cr) N N- (O CO co to N • O)
co co co co to O O) co M a0 N C) CO N
I
9 V co co 7 M N V 7 7 co V V N
N to
0
0
N
D) R to N co N co r N- N N to O) I
N n CO to to N- (O co 7
CO O) to
co V N CO N N N V CO to V V
Et
I
0
N
14. M CO to O co O O) CO co vs- N 0 0 I
to V 0 O) V V V M V tO
Cr'--) co co co co N CO CO CO C C
o
O
0
N 1
Q 0 0 W 7 tO D) co 7 to N co co V O
CD W CO N O O) V N CO CO to CO CO 7
Z = O! N N CO N CO CO N N CO CO C CO CO
2y0 M
I
U 2 r
F CO
0 W 2 O) 0 0 0 (0 v (o N- 0) v v v to
Q a re 0 N M N O M N O co D) D CO N
_ W co— N CO N N N N co N co V 7 N
Z G LL 0)
M CO
LL CU
O m ca co cr? V co co V O N- 0 O) N (D tO CO 0 I
>- N CO O N- M N N M tt) N 0 M
M N N co N N N co co N CO CO
Z 0) M I
r
n O) CO to (O O to N- co (O N- co
I
0) • C V N N V co M tO (O CO
CO N N N N N co co co V N N CO
0 CO-
0)
r
co t• N to CO O) to o) co O M I
Of M M N N O) t V N 0 N to O
N N N CO N N N N N N-
0 C
Of N O 1
0) CO
r
h 0 co N 0 0 N- (0 r 0 (O N 1
0) 0 CO V o N- N- CO LO m O co 7
4 CO N N N N N CO N CO CO
CO
T N CC
✓ O)
C
I
a a Z 00
u) E a E E ra t Q hi
a a ° > u 'c a c T C � 1
a' 0 0 z 0 CO 2 a CO 0 o
I
I
' O CO 4 O 0 N 0 0 0 4 o 0) 4
4 v n CO CO v M o 4 o
Q M 6 6 co Na O N r ci r r
m co CO N N M co CO N co Cr; 0 N O)
O aa
O M CO N CO CO M n N r C (77 a)0°) g
' N r
a W
OD pNp�D CO CO CO CO N OD 0 0)
M N CO 00) 5 0 0 CO CO CO CO * U) O
9 Co t0 OD U1 r t0 0') (CC O V N N N
N CO CO N T CO N CO N CO A N O co
O 6 M
6 Cd D! O CO s{ N
6 0 W N
N CO co co 0 N N 4 s{ U) U) co co CO
a a LO
111 CO
N.
N
CO
N
co
co
N r A O O) N O) co OI 0 CO U)rr-
Q CO 6 c6 N 07 O) N 6 N tD O)
co CO co co m co W n n iD OO
,- O O N N CO CO CO co a 0)
N ,-.I. 0 6 CO N 0f) N m N CO m 0
V co N U) N co U) co N CO CO 07
a y
N o co n •o to CO o co n co m
' O) M co OI O - O r co CO N
O) 0 N m 0 N N 1� N-
6 CO CO
Q O CO U) 0) CO N co m n U) N
CO r 0 O CO y m N N CO N CO
co o O n tD A A Co N • CO O co CO
O
N tom+) CO a N 0 4 CO N CO 0 0) CD a N aa
� N
O) A N CO 0) O co CO U) CO V N
O V V M M co co 0 r 4 0)) N O N CO
Z 9 N co U) CO n Yi 6 N CO 4 V r N
O m • O) co N O N 0 0) co 0
I CD Z Q r 0
0 m CO
4 m O>
• U) m N O O A O N N O W O
7 Q • N N S M a{ 4 N co N M
Q F
a a
J
M• a >
U O O r 0) n co 0 M CO CO CO co
Z F 0 sf CO CO W M N O W co
Q • 0 O ID co
N-
6 0i N M N: V co O co
co
S F a. 4 6 N W 0 N A U) W 4 co
CO N N W N N r M CO r 0) O)
U U W 0) N CO m 0 O) 0 co O co O U)
a W (es O n A O V CO < N CO N OQ R r N r co N 4 4 0' K F U
LL N Z a N
p z o
0 �
U CO 0 N 0) N O 0 N co O < 0)
(� m 00
o 0 A a O UN) CO O c0') a 0) OU)0 co
N- M N 6 O O M 0 CO W 0 0)
5
n CO • CO N CO y
• O f0 CO CO 0• T N O
cm
• O CO r V O 0 N 0) 0 6 CO 0
w
' O CO O O N CO O 0) N CO 0 0
N. CO N 0 co 0) co O CO M CO r
U) O) CO CO An CO r co 0)) O) CO m
N.CD N 00) CO N c0 CO N N y M 0 N
O) co co co V N 0 U) 0 N 0
' en O o N t0 O) 0 ' th O) 0 r 0
co
9 K
U) O O O O N 0 4 CO 0 N A CO
' 0) O N m co 0) 0) co n 0) m co
CO m 0 CO r"-
V V O) O N N
Q aD W (O Cp U)
CO
or
0 CO
0- O 0 �T O 0) 0A c0D
4. m
CO CO U1 U) co N co N O) m 4 co 0)
0)a, (6 r 6 ci ro Cd ro oi
' a r r a o
CO 0 p O r co U) O) 0) O N O
0 CO CO CO co N r V co r O) (O N >•
O N N 6 N N n r A r M ty0 CD w ca
CO N 0 U) m r a O a 0 n 0
a 0' W O O 0 I� N CO D7 6 .6
0)
f)
a 5
a a
t•
m
I
• E
�. m a ° > u co n 2
0 F E r P.
0
Q m 0 z o -, LL CO Q Cu n 0 o
I
CITY OF RANCHO CUCAMONGA
DEMOGRAPHIC STATISTICS
I
LAST TEN FISCAL YEARS
I
Average Annual San Bernardino City Population '
City Population County as Percent
Year Population Percent Changes Population 'of County
1995 114,600 1.7% 1,572,700 7.3%
I
1996 115,900 1.1% 1,589,500 7.3%
I
1997 116,045 0.1% 1,587,387 7.3%
I
1998 118,432 2.1% 1,621,874 7.3% '
1999 121,840 2.9% 1,654,007 7.4% '
2000 125,585 3.1% 1,689,281 7.4% '
2001 132,663 5.6% 1,764,334 7.5%
I
2002 137,119 3.4% 1,783,656 7.7%
2003 146,666 7.0% 1,832,966 8.0% '
2004 154,780 5.5% 1,886,481 8.2% '
I
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.
I
I
174 I
1
CITY OF RANCHO CUCAMONGA
PRINCIPAL TAXPAYERS (1)
JUNE 30, 2004
Top 25 Producers
' Ameron Concrete
Ameron Steel Pipe
Arco AM PM Mini Mart
Best Buy
Chevron
Circuit City
' Costco
Dan Reshaw Mobil
Haven Mobil
Home Depot
JCPenney
Kayo Oil
Living Space Furniture
Lowe's
Mervyn's
Meyer Distributing Health Care
Novartis Animal Health
Office Max
Ross
' Stater Bros.
Tamco
Target
Texaco
Wal Mart
West End Material Supply
Source: State Board of Equalization
(1) Based on sales tax revenues, listed alphabetically
1
175
I
I
t.
a) 0 0
I
E LC W
Q Q
a a '
aE > a)
a a� o > E
3 � o o .0 E
co O E ET
E 0 c d m E
ce h� d ate) o °- a
p
I
d c a m
> >
y M B B c c z
O c c Cu W C
Ni o E E m m 10
O N =0) co M to
W N a) V Cr)
co
a a 9 '
N
L
C
Cu N 0
o C _
I
Q c @ o
O Cu Q
a a 'Es
0 c c Q m 'W a
U E E U U U
U Q co , Q Q Q co J
U a a 0 w 2 a a a
OW
=
•
U
U
m m c75 7)
LL N
O Z o N a)
0 0 0 0 0 0 0 0 O („) O y
y a) 0 0 o0 o 0 Co o c o 0 a
0 0 O o O O o 0 O N O V
Cu O O O O Lc O O O O O `ry = '
U 1- up co 0 O N O O u) 0 15 O
> NE a 0 0 f A 0 r. Cf A CO O a N
O d
UCO fi e» y m N- o '9 o
E_
a) N aa) x Ls' n 'n '
w o
0 w NN-
E x w
X w
A
c ,
c
N
b
E E. C
0 ,
FaF o c c o E
Z S m 4
C3 — o o — W o a) .0 N a m
rn oa m `o o c - c a) m
• J w w T J W W T ` a) N T N . Cu ,
> 0 to E � 2 ° - a E-' m ° O U
• a) o m a) m o m o ` n a CO m w
U U .N J C U 'W J y U a) E .`
N N •y y y T a w N I
a5 O Q O O co o ) a N Y c E U 05
0 0 0 ' v a - E c t E
> > c t- > > c N E o OO w I m co 0 oo
Qa ma Qa ma w 'zi w • mop? w ,
1
CITY OF RANCHO CUCAMONGA
MISCELLANEOUS STATISTICAL INFORMATION
Date Of Incorporation November 22, 1977
Type of City General Law
' Form of Government Council/Manager
Area 38.4 square miles
' Population 154,780
Number of Street Lights 11,664
' Miles of Streets 494.38
Number of Signals 162
Fire Protection:
Rancho Cucamonga Fire District
Number of Stations 6
Number of Firefighters and Officers 82
' Police Protection:
Contracted with San Bernardino County
Number of Stations 1
' Number of Sworn Officers 107
Recreation and Culture:
Number of Parks 24 with 273.6 acres
Source: City of Rancho Cucamonga-Various Departments
1
1
1
' 177